2023-01-25T07:41:28-06:00 2022-06-30 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2021-07-01 620126365 BAYLOR SCHOOL BAYL 4232678505 171 BAYLOR SCHOOL ROAD CHATTANOOGA TN 37405 DALLAS JOSEPH JR VICE PRESIDENT/TREASURER 4232678505 2023-01-23 1 DALLAS JOSEPH JR 999009999 JANICE A RATICA P00358837 7043338881 2023-01-25 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z SCOTT WILSON 171 BAYLOR SCHOOL ROAD CHATTANOOGA TN 37405 66887611 0 X WWW.BAYLORSCHOOL.ORG X 1893 TN THE BAYLOR SCHOOL IS A CO-EDUCATIONAL DAY AND BOARDING COLLEGE PREPARATORY INSTITUTION. 27 27 569 500 -34798 0 5408630 9452011 39235422 37867655 2716813 10028402 322306 257425 47683171 57605493 7657351 7427414 0 0 21264137 22257300 7498 4751 1426345 18553899 17950682 47482885 47640147 200286 9965346 270105763 238717133 40349364 39523209 229756399 199193924 BAYLOR'S MISSION IS TO FOSTER IN ITS STUDENTS BOTH THE ABILITY AND THE DESIRE TO MAKE A POSITIVE DIFFERENCE IN THE WORLD. 0 0 38928566 7427414 37954163 THE BAYLOR SCHOOL EDUCATES STUDENTS IN GRADES 6-12; ENROLLMENT FOR THE 2021/2022 ACADEMIC YEAR WAS 1,075. BAYLOR FULFILLS IT'S MISSION BY PROVIDING: A RICH ACADEMIC PROGRAM; A SCHOOL ROOTED IN TRADITION YET, RECEPTIVE TO CHANGE; A WIDE VARIETY OF CO-CURRICULAR EXPERIENCES; AND A BALANCE OF EMPHASES ON ACTIVITIES WHICH ENCOURAGES STUDENT GROWTH. 38928566 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 1 82 0 569 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X DALLAS JOSEPH JR 4232678505 171 BAYLOR SCHOOL ROAD CHATTANOOGA TN 37405 SCOTT WILSON FORMER HEADMASTER (THROUGH JUNE 2021) 40.00 X 367410 0 31041 JENNY STICKLEY TRUSTEE 2.00 X 0 0 0 CHRIS ANGEL HEADMASTER (STARTING JULY 1, 2021) 40.00 X 371564 0 126404 DALLAS W JOSEPH JR TREASURER & CFO 40.00 X 313405 0 60120 SHAW WILSON ASSISTANT HEADMASTER 40.00 X 179639 0 19614 MATT LEWIS CHIEF ADVANCEMENT OFFICER 40.00 X 175516 0 21633 ELIZABETH FORRESTER FORMER LAB SCIENTIST 40.00 X 169331 0 12036 DAWN RICHARDS FORMER LAB SCIENTIST 40.00 X 158377 0 9736 JENNIFER COOKSTON CONTROLLER 40.00 X 138963 0 15176 WILLIS MURDOCK III FINANCIAL AID DIRECTOR 40.00 X 138355 0 11914 JOHN G REID TRUSTEE 2.00 X 0 0 0 JAMES C HUDSON TRUSTEE 2.00 X 0 0 0 FREDERICK HARVERY HOWALT III TRUSTEE 2.00 X 0 0 0 RICHARD R HAYS TRUSTEE 2.00 X 0 0 0 ALLISON EDGMON CROMIE TRUSTEE 2.00 X 0 0 0 G MATTHEW BROCK DDS TRUSTEE 2.00 X 0 0 0 T SCOTT SMITH TRUSTEE 2.00 X 0 0 0 G LEYDEN PUGH JR TRUSTEE 2.00 X 0 0 0 PAMELA L MCKENNEY TRUSTEE 2.00 X 0 0 0 BENJAMIN P BROWN TRUSTEE 2.00 X 0 0 0 LAUREN C TEMPLETON TRUSTEE 2.00 X 0 0 0 JOHN A STOUT TRUSTEE 2.00 X 0 0 0 KELLY C NATION TRUSTEE 2.00 X 0 0 0 ALBERT N MORGAN TRUSTEE 2.00 X 0 0 0 MILES H MARKS SR TRUSTEE 2.00 X 0 0 0 BENJAMIN L FISCHER TRUSTEE 2.00 X 0 0 0 CHARLES S MAYFIELD III TRUSTEE 2.00 X 0 0 0 ALEXIS G BOGO TRUSTEE 2.00 X 0 0 0 G H PATTEN PETTWAY JR TRUSTEE 2.00 X 0 0 0 SCOTT L PROBASCO III TRUSTEE 2.00 X 0 0 0 ALEXANDER GUERRY III TRUSTEE 2.00 X 0 0 0 DAVID Y SMITH TRUSTEE 2.00 X 0 0 0 JOHN FREDERICK AKERS TRUSTEE 2.00 X 0 0 0 WILLIAM R IRELAND TRUSTEE 2.00 X 0 0 0 DAVID L KNOX TRUSTEE 2.00 X 0 0 0 CARTER LYNCH SECRETARY - (NONVOTING) 2.00 X 0 0 0 M RYAN CRIMMINS BOARD CHAIRMAN 2.00 X X 0 0 0 2012560 0 307674 21 0 1 0 SODEXO POBOX 360170 PITTSBURG PA 152516170 FOOD SERVICES 1936651 MOUNTAIN CITY LANDSCAPE 4156 S CREEK RD CHATTANOOGA TN 37406 LANDSCAPING & CUSTODIAL 1086381 MATT GREEN CONSTRUCTION 5026 DAYTON BOULEVARD CHATTANOOGA TN 37415 CONSTRUCTION 309711 MED INVESTORS DEVELOPMENT 1067 RIVERFRONT PKWY SUITE 201 CHATTANOOGA TN 37402 HEALTH SERVICES 243623 LAWSON ELECTRIC CO INC DEPT 888629 KNOXVILLE TN 37995 ELECTRICAL SERVICES 208188 14 50225 9401786 184400 9452011 TUITION & FEES 611710 35113714 35113714 INSTRUCTION & ATHLETICS 611710 1216049 1216049 SUMMER PROGRAM 611710 948213 948213 STUDENT ACTIVITIES FEE 611710 293225 293225 296454 296454 37867655 3207178 3207178 46655 0 46655 46655 46655 15775033 8000 8961809 0 6813224 8000 6821224 -34798 6856022 210518 50225 86256 124262 124262 320561 234053 86508 86508 57605493 37954163 -34798 10234117 6607220 6607220 820194 820194 1407431 1071587 265180 70664 16898453 12866110 3183907 848436 1270195 974159 237692 58344 1340957 950562 320336 70059 1340264 1083710 194192 62362 411954 265375 146579 179057 179057 71210 71210 4751 4751 333171 333171 266187 122967 143220 135531 25065 110466 1879781 1507104 228813 143864 41661 15714 23815 2132 1355344 1315768 36865 2711 908097 794901 79112 34084 480900 2630 478270 4288502 4163278 116647 8577 419854 419854 PHYSICAL PLANT CONTRACT 1960846 1903589 53335 3922 FOOD SERVICE 1859023 1859023 MAINTENANCE & REPAIRS 1854239 1727581 120997 5661 OTHER ADMINISTRATIVE EX 1505325 852029 542518 110778 47640147 38928566 7285236 1426345 25651044 35392495 2863497 4051282 2491515 1724110 227342 245078 179520 269794 126470593 65445779 62584683 61024814 173279776 133792616 2828386 2216944 270105763 238717133 2129861 2553008 17373536 18386188 17853955 17847725 621791 0 2370221 736288 40349364 39523209 X 153450272 133076446 76306127 66117478 229756399 199193924 270105763 238717133 X 9965346 -42453910 1926089 X X 0 1 X 1 0 X 9770001 4805419 6123851 5408630 9452011 35559912 9770001 4805419 6123851 5408630 9452011 35559912 10613307 24946605 2125367 2709020 1987037 643180 3207178 10671782 1259 3168 8232 117251 -34798 95112 -144806 1456624 85785 805542 531079 2734224 49061030 178634468 0.50850 0.61240 X SCHEDULE A, PART I, BOX 2 & 7 BAYLOR SCHOOL IS DETERMINED TO BE A PUBLIC CHARITY BECAUSE IT IS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(II). SCHEDULE E HAS BEEN COMPLETED AND ATTACHED. FOR PURPOSES OF SCHEDULE A, THE ORGANIZATION HAS COMPLETED PART II IN ORDER TO COMPLETE THE SPECIAL RULE ON SCHEDULE B AND DISCLOSE DONORS GREATER THAN 2% INSTEAD OF ALL DONORS GREATER THAN $5,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164176847 2390201 -30186301 2115650 133763 134131334 127573710 2298345 39693181 5399204 138169 164176847 129398794 2650460 777302 5136020 116826 127573710 125314887 946545 8758823 5198903 422558 129398794 116021117 3301177 10913072 4420961 499518 125314887 0.56981 0.28634 0.14385 0 0 2070947 2070947 106190183 49567253 56622930 17077496 15678526 1398970 1131967 200000 931967 61024814 U.S. AND GLOBAL EX U.S. EQUITY 50298253 F HEDGE FUNDS 52875484 F REAL ESTATE 39684 F PRIVATE EQUITY 30579195 F 133792616 ANNUITY OBLIGATION 736288 736288 X 9101513 -42453910 606658 -41847252 50948765 333171 6323557 6656728 57605493 41336137 352717 352717 40983420 333171 6323557 6656728 47640148 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 90 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING OPERATIONAL EXPENSES AND STUDENT SCHOLARSHIPS. ALL ENDOWMENT DRAWS ARE BASED UPON PREDETERMINED ENDOWMENT GUIDELINES OR APPROVED BY THE BOARD FOR THE QUASI-ENDOWMENT FUNDS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELEVANT STATE REGULATIONS. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THE SCHOOL'S EXEMPT PURPOSE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESS, IF ANY. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. AS OF JUNE 30, 2022 AND 2021, THE SCHOOL HAS NOT RECOGNIZED LIABILITIES FOR UNCERTAIN TAX POSITIONS OR ASSOCIATED INTEREST AND PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 22,502. CHANGE IN VALUE CSV CRT 263,847. BOOKSTORE COGS NETTED AGAINST BOOKSTORE REVENUE 234,053. FUNDRAISING EXPENSE NETTED AGAINST FUNDRAISING REVENUE 86,256. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS AN EXPENSE ON 990 6,323,557. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE NETTED AGAINST FUNDRAISING REVENUE 86,256. BOOKSTORE COGS NETTED AGAINST BOOKSTORE REVENUE 234,053. OTHER MISCELLANEOUS DIFFERENCES 32,408. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS AN EXPENSE ON 990 6,323,557. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S ADMISSION BROCHURES AND OTHER PRINTED MATERIALS INCLUDE THE NONDISCRIMINATION POLICY. THE POLICY IS ALSO INCLUDED ON THE SCHOOL'S WEBSITE. 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 7767476 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 6472769 0 0 0 0 0 0 14240245 0 14240245 FINANCIAL AID SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 7 185500 TUITION CREDITS, NO CASH DISBURSED BOOK FINANCIAL AID EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 9 286634 TUITION CREDITS, NO CASH DISBURSED BOOK FINANCIAL AID EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 2 55000 TUITION CREDITS, NO CASH DISBURSED BOOK FINANCIAL AID CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 1 45900 TUITION CREDITS, NO CASH DISBURSED BOOK FINANCIAL AID SUB-SAHARAN AFRICA 2 119160 TUITION CREDITS, NO CASH DISBURSED BOOK FINANCIAL AID NORTH AMERICA 4 128000 TUITION CREDITS, NO CASH DISBURSED BOOK 0 0 0 1 1 0 PART I, LINE 2: APPLICANT FAMILIES ARE REQUIRED TO SUBMIT TAX AND FINANCIAL DATA ANNUALLY. EVALUATION OF THE DEMONSTRATED NEED IS DONE BOTH BY A THIRD-PARTY SOFTWARE VENDOR AND AN INTERAL FINANCIAL AID COMMITTEE. ANY AWARDS ARE TREATED AS A CREDIT ON THE APPLICABLE STUDENT'S TUITION AND FEES ACCOUNT, NO CASH GRANTS ARE EVER AWARDED. SINCE THE RECIPIENTS DO NOT HAVE CONTROL OF THE FUNDS AT ANY POINT, NO ADDITIONAL MONITORING IS NECESSARY. PART III ACCOUNTING METHOD: 1 ART AUCTION 260743 50225 210518 0 41396 0 7645 6424 30791 260743 50225 210518 41396 7645 6424 30791 86256 124262 1 DAY STUDENT FINANCIAL AID 242 3257625 FMV TUITION CREDIT BOARDING STUDENT FINANCIAL AID 58 1831232 FMV TUITION CREDIT DEPENDENT FINANCIAL AID 70 1103857 FMV TUITION CREDIT MERIT FINANCIAL AID 17 405250 FMV TUITION CREDIT PART I, LINE 2: APPLICANT FAMILIES ARE REQUIRED TO SUBMIT TAX AND FINANCIAL DATA ANNUALLY. EVALUATION OF THE DEMONSTRATED NEED IS DONE BOTH BY A THIRD-PARTY SOFTWARE VENDOR AND AN INTERAL FINANCIAL AID COMMITTEE. ANY AWARDS ARE TREATED AS A CREDIT ON THE APPLICABLE STUDENT'S TUITION AND FEES ACCOUNT, NO CASH GRANTS ARE EVER AWARDED. SINCE THE RECIPIENTS DO NOT HAVE CONTROL OF THE FUNDS AT ANY POINT, NO ADDITIONAL MONITORING IS NECESSARY. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 SCOTT WILSON FORMER HEADMASTER (THROUGH JUNE 2021 367410 0 0 0 0 0 21409 0 9632 0 398451 0 0 0 CHRIS ANGEL HEADMASTER (STARTING JULY 1, 2021) 312500 0 59064 0 0 0 121414 0 4990 0 497968 0 0 0 DALLAS W JOSEPH JR TREASURER & CFO 296754 0 0 0 16651 0 52757 0 7363 0 373525 0 0 0 SHAW WILSON ASSISTANT HEADMASTER 179639 0 0 0 0 0 9574 0 10040 0 199253 0 0 0 MATT LEWIS CHIEF ADVANCEMENT OFFICER 175516 0 0 0 0 0 14430 0 7203 0 197149 0 0 0 ELIZABETH FORRESTER FORMER LAB SCIENTIST 129331 0 40000 0 0 0 10458 0 1578 0 181367 0 0 0 DAWN RICHARDS FORMER LAB SCIENTIST 118377 0 40000 0 0 0 9471 0 265 0 168113 0 0 0 JENNIFER COOKSTON CONTROLLER 138963 0 0 0 0 0 11574 0 3602 0 154139 0 0 0 WILLIS MURDOCK III FINANCIAL AID DIRECTOR 138355 0 0 0 0 0 11914 0 0 0 150269 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES HOUSING AND CERTAIN PERSONAL SERVICES RELATED TO THE MAINTENANCE AND CARE OF THE RESIDENCE AS PART OF THE HEAD OF SCHOOL'S EMPLOYMENT. THIS IS PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER SO THAT THE HEAD OF SCHOOL CAN PERFORM ESSENTIAL SCHOOL BUSINESS AND ACTIVITIES AT THE HOME. IN ADDITION, CERTAIN ADMINISTRATORS ARE PROVIDED WITH DISCRETIONARY SPENDING ACCOUNTS. THESE ACCOUNTS ARE TO BE USED FOR SCHOOL-RELATED EXPENDITURES AS SEEN FIT BY THE ADMINISTRATOR AND THE HEAD OF SCHOOL. THE DISCRETIONARY SPENDING ACCOUNT FOR THE CFO IS NOT PART OF AN ACCOUNTABLE PLAN, AND THEREFORE IS INCLUDED ON FORM 1099 AS TAXABLE COMPENSATION. A HEALTH EDUCATIONAL & HOUSING FACILITY BOARD 521298872 2017-09-20 22900000 REFUNDING NOTES & REVOLVING CREDIT LOAN; CAPITAL CONSTRUCTION & ACQUISITIONS 1 0 0 A 17900000 5000000 42481 17857519 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 1 SUNTRUST BANK 14.000000000000 0 0 0 0 0 A 0 PART IV INTEREST RATE SWAP HEDGE TERM THROUGH YEAR 2032 PROVIDER: TRUIST BANK 81766 TUITION REMISSION TUITION REMISSION FOR DEPENDENT STUDENTS 7210 NEED BASED FINANCIAL AID NEED BASED FINANCIAL AID ON BEHALF OF DEPENDENT STUDENTS PATRICK BEARD SHULMAN AND JACOWAY CARTER LYNCH IS THE SECRETARY FOR THE SCHOOL AND A PARTNER AT PATRICK BEARD 154506 CARTER LYNCH IS THE SCHOOL'S PRIMARY ATTORNEY. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. 0 LAWSON ELECTRIC RYAN CRIMMINS IS A TRUSTEE FOR THE SCHOOL AND THE OWNER OF LAWSON ELECTRIC. 394213 LAWSON ELECTRIC HANDLES ALL ELECTRICAL WORK AND REPAIRS FOR THE SCHOOL. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. 0 POINTER MANAGEMENT LLC JOHN STOUT IS TRUSTEE FOR THE SCHOOL AND A MANAGING PARTNER AT POINTER. 202016 THE SCHOOL PAID POINTER MANAGEMENT INVESTMENT MANAGEMENT FEES. ALL TRANSACTIONS ARE CONDUCTED AT ARMS LENGTH AND FAIR MARKET VALUE. 0 X 1 6000 FMV X 26 176309 STOCK EXCHANGE PRICES X SUPPLIES FOR FUNDRAISING EVENT 1 2091 VALUE FROM VENDOR IN 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES OF THE BOARD, ALEXIS BOGO AND ALEXANDER GUERRY III, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY MANAGEMENT OF THE SCHOOL WITH THE ASSISTANCE OF ELLIOTT DAVIS, LLC/PLLC. A DRAFT FORM 990 AND ALL OF THE REQUIRED SCHEDULES ARE DISTRIBUTED TO THE VP OF FINANCE, WHO REVIEWS THE RETURN WITH ELLIOTT DAVIS, LLC/PLLC. ONCE THE DRAFT IS FINALIZED, IT IS DISTRIBUTED TO THE EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES EVALUATES ALL POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. IN THE EVENT OF A CONFLICT, THE BOARD WILL CONSIDER THE NATURE OF THE CONFLICT, AND IF WARRANTED, THE INDIVIDUAL IS ASKED TO RECUSE HIM/HERSELF FROM DISCUSSION AND VOTING. ALTERNATIVELY, IF THERE IS A POTENTIAL BUSINESS CONFLICT, THE BOARD MAY BE ASKED TO EVALUATE APPROPRIATENESS AND, IF NECESSARY, MANADATE A CHANGE TO OR DISCONTINUATION OF THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SETS THE COMPENSATION FOR THE HEADMASTER. THE EXECUTIVE COMMITTEE IS DEEMED INDEPENDENT AS IT IS COMPRISED OF INDIVIDUALS THAT ARE NEITHER RELATED TO NOR SUBJECT TO THE CONTROL OF THE HEADMASTER. IN PREPARATION OF THIS DECISION, A COMPENSATION COMPARISON IS PREPARED USING DATA FROM THE NAIS. DATA IS PULLED AND ANALYZED USING A SET OF PREDETERMINED PEER SCHOOLS AND BENCHMARK SCHOOLS. COMPENSATION DISCUSSIONS FOR THE HEADMASTER, ARE DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. COMPENSATION FOR THE FACULTY FOLLOWS PROCEDURES OUTLINED IN THE BROADBAND SYSTEM. COMPENSATION FOR ALL OTHER EMPLOYEES ARE DETERMINED USING INDUSTRY SURVEY DATA (NAIS, NBOA, ETC.) AND MARKET ANALYSIS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE HEAD OF SCHOOL. FORM 990, PART XI, LINE 9: CHANGE IN VALUE CSV CRT 263,847. CHANGE IN CSV LIFE INSURANCE 22,502. INTEREST RATE SWAP LOSS 1,671,603. GAIN/LOSS FROM UBTI -34,798. OTHER INCREASE OR DECREASE 2,935. FORM 990, PART XII, LINE 2C: NO CHANGE