2023-04-25T14:44:12-05:00 2022-06-30 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2021-07-01 610731998 KENTUCKY COUNTRY DAY SCHOOL INC KENT 5024230440 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 ADAM BECKUM CFO 5024230440 2023-04-21 1 ADAM BECKUM 999009999 SARAH K ANTLE P01391676 5024269660 2023-04-19 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ADAM BECKUM 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 26380957 0 X WWW.KCD.ORG X 1972 KY CHALLENGE STUDENTS TO ACHIEVE ACADEMIC EXCELLENCE AND GAIN CONFIDENCE AND INTEGRITY. 23 23 221 120 47368 0 750196 1221801 17401645 15377828 1006826 1097216 246941 309463 19405608 18006308 0 0 0 0 2231869 13203639 0 0 630670 4395635 4681215 6627504 17884854 12778104 121454 51663592 55202431 8052358 15314955 43611234 39887476 X KENTUCKY COUNTRY DAY SCHOOL CHALLENGES ITS STUDENTS TO ACHIEVE THEIR HIGHEST LEVEL OF ACADEMIC EXCELLENCE AND TO GROW INTO HONORABLE MEN AND WOMEN OF CONFIDENCE AND INTEGRITY. WE INSPIRE PERSONAL GROWTH THROUGH A DIVERSE COMMUNITY AND PARTICIPATION IN ARTS, ATHLETICS AND COMMUNITY SERVICE. BY DOING SO, KENTUCKY COUNTRY DAY SCHOOL PREPARES ITS STUDENTS TO LIVE SUCCESSFUL LIVES AND MAKE MEANINGFUL CONTRIBUTIONS TO SOCIETY. THIS MISSION IS SUMMED UP IN OUR MOTTO: CITIZEN, SCHOLAR, STEWARD. 0 0 14029933 15404115 ACADEMICS: KCD'S APPROXIMATELY 100 TEACHERS FOCUS ON PROVIDING STIMULATION FOR INDIVIDUAL EXPRESSION AND ACHIEVEMENTS FOR THE 800 STUDENTS ENROLLED IN GRADES K-12. TECHNOLOGY IS USED IN INSTRUCTION FROM AN EARLY AGE, AND ALL MIDDLE SCHOOL AND UPPER SCHOOL STUDENTS HAVE LAPTOPS FOR CLASSWORK AND ASSIGNMENTS. THE MAJORITY OF KCD'S UPPER SCHOOL STUDENTS ATTEND COLLEGE, INCLUDING MANY OF THE TOP COLLEGES AND UNIVERSITIES IN THE COUNTRY.ARTS: KCD STUDENTS OF ALL AGE LEVELS DEVELOP THEIR ARTISTIC, THEATRICAL AND MUSICAL TALENTS THROUGH A WIDE RANGE OF PROGRAMS, INCLUDING PERFORMANCE IN A 400 SEAT THEATER.ATHLETICS: KCD STUDENTS DEVELOP THEIR BODIES AND CHARACTERS THROUGH PARTICIPATION IN A VERY WIDE RANGE OF INTERSCHOLASTIC AND INTRAMURAL SPORTS PROGRAMS. 14029933 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 16 0 1 221 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X ADAM BECKUM 5028144307 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 JOHN HANDMAKER CHAIRMAN 3.00 X X 0 0 0 HANK ALFORD VICE CHAIRMAN 2.00 X X 0 0 0 ADAM ARRINGTON TREASURER 1.00 X X 0 0 0 TRACEY JOHNSON SECRETARY 1.00 X X 0 0 0 CHRISTY AMES TRUSTEE 1.00 X 0 0 0 NICOLE S COFFEY TRUSTEE 1.00 X 0 0 0 FRANCES MOORE SCHOLTZ TRUSTEE 1.00 X 0 0 0 DORIS FLOWERS TRUSTEE 1.00 X 0 0 0 KIMBERLY JACKSON TRUSTEE 1.00 X 0 0 0 SHANE SHAPS TRUSTEE 1.00 X 0 0 0 HUNTER BATES TRUSTEE 1.00 X 0 0 0 ALLAN LATTS TRUSTEE 1.00 X 0 0 0 SEEMA SINGAL TRUSTEE 1.00 X 0 0 0 MEREDITH ALEXANDER TRUSTEE 1.00 X 0 0 0 RAMA TAMIMI TRUSTEE 1.00 X 0 0 0 STUART WHITE TRUSTEE 1.00 X 0 0 0 WILLIAM BEAM JR TRUSTEE 1.00 X 0 0 0 RACHEL GREENBERG TRUSTEE 1.00 X 0 0 0 DANIEL MORIARTY TRUSTEE 1.00 X 0 0 0 OMAR AMIN TRUSTEE 1.00 X 0 0 0 BONITA BLACK TRUSTEE 1.00 X 0 0 0 DAN HUNEKE TRUSTEE 1.00 X 0 0 0 KASSONDRA HARRIS TRUSTEE 1.00 X 0 0 0 PETER HUESTIS HEAD OF SCHOOL 50.00 X 318322 0 29981 AMY MENDEL ASSOC HEAD OF SCHOOL FOR ACADEMICS 50.00 X 130675 0 20282 ADAM BECKUM CFO 50.00 X 159681 0 10243 FRANK HEIL DIRECTOR OF FACILITIES 50.00 X 123637 0 9375 MARCHE HARRIS DIRECTOR OF ADMISSIONS 50.00 X 133302 0 18264 KENT MARTIN UPPER SCHOOL DIVISION DIRECTOR 50.00 X 138533 0 20759 GENTRY EASLEY DEVELOPMENT DIRECTOR 50.00 X 126096 0 7668 GERALD LOEWEN MIDDLE SCHOOL DIVISION DIRECTOR 50.00 X 121200 0 15218 1251446 0 131790 10 0 1 0 PARCO CONSTRUCTORS GROUP LLC PO BOX 99339 LOUISVILLE KY 402690339 GENERAL CONTRACTOR 3867707 COMPASS GROUP USA (FLIK DINING SERVICES) PO BOX 91337 CHICAGO IL 606931337 DINING SERVICE 744685 THE MOTZ GROUP 3607 CHURCH STREET CINCINNATI OH 45244 TURF VENDOR 189870 NGT CORPORATION 8965 GUILFORD RD STE 1000 COLUMBIA MD 21046 PROFESSIONAL JANITORIAL SERVICES 157790 SHAW SPORTS TURF 185 SOUTH INDUSTRIAL BOULEVARD CALHOUN GA 40299 TURF VENDOR 138300 7 116831 1104970 67364 1221801 TUITION AND FEES 611710 14738813 14738813 AFTER SCHOOL PROGRAMS 611710 228124 228124 SUMMER PROGRAMS 611710 144215 144215 ARTS ACADEMY 611710 133539 133539 INSTRUCTIONAL INCOME 611710 66706 66706 66431 66431 15377828 374862 374862 173492 0 173492 173492 47368 126124 8970440 26595 8169739 104942 800701 -78347 722354 722354 24947 116831 47354 -22407 -22407 184705 52614 132091 132091 MISCELLANEOUS INCOME 900099 26287 26287 26287 18006308 15404115 47368 1333024 668316 116627 481331 70358 10400281 8556086 1523775 320420 615029 527416 70815 16798 772858 638187 123647 11024 747155 585810 134127 27218 40393 40393 1600 1600 82696 82696 106374 22953 82402 1019 71748 35874 35874 715923 594064 110536 11323 270316 258365 10813 1138 977100 768344 174628 34128 65828 65828 1211351 952547 216494 42310 114639 90147 20488 4004 INSTRUCTIONAL EXPENSES 667372 667372 OTHER OPERATONAL EXPENS 165621 130236 29600 5785 PROFESSIONAL DEVELOPMEN 59651 46907 10661 2083 DEVELOPMENT 47188 47188 83415 38998 44417 17884854 14029933 3224251 630670 11205 111899 4215619 3272353 749547 369733 29712 12929 359189 408163 44036836 15510800 21125818 28526036 18371985 15447906 6800517 7053412 51663592 55202431 2045897 2309639 3909982 4790945 1940926 8050661 155553 163710 8052358 15314955 X 16594507 19147559 27016727 20739917 43611234 39887476 51663592 55202431 X 121454 -3458052 -387160 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24813899 100967 -2757462 654592 21502812 19011625 144994 6253779 596499 24813899 18328791 139749 738698 595613 19011625 17119454 273275 1520131 584069 18328791 16376902 164715 1192837 554888 60112 17119454 0.06130 0.70930 0.22940 1 0 658970 658970 33287206 11081575 22205631 5491552 3703903 1787649 4599108 725322 3873786 28526036 OTHER RECEIVABLES 973480 BENEFICIAL INTEREST IN CHARTIABLE TRUSTS 6079932 7053412 DEPOSITS HELD FOR OTHERS 131740 CAPITAL LEASE OBLIGATION 31970 163710 X 14178368 -3458052 -287192 -3745244 17923612 82696 82696 18006308 17902126 99968 99968 17802158 82696 82696 17884854 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO SUPPORT OPERATIONS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF JUNE 30, 2022 AND 2021, THE SCHOOL DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST -387,160. COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS 99,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS 99,968. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICIES ARE PUBLICIZED THROUGH ADVERTISEMENT BOTH IN PRINT AND BROADCAST. KCDATE AUCTION 141778 116831 24947 10067 7998 16949 12340 141778 116831 24947 10067 7998 16949 12340 47354 -22407 184705 52614 0 184705 52614 52614 132091 KY 1 0 1 0 1.00000 SHERI NILSSON 4100 SPRINGDALE ROAD LOUSIVILE KY 40241 0 GENTRY EASLEY 0 OVERSEES DISTRIBUTION AND COLLECTION OF RAFFLE TICKETS, DEPOSITS MONEY FROM SALES OF RAFFLE TICKETS AND FILES CHARITABLE GAMING REPORTS WITH THE STATE. X 0 1 X X X X 0 0 0 0 0 0 0 1 0 PETER HUESTIS HEAD OF SCHOOL 318322 0 0 0 0 0 19500 0 10481 0 348303 0 0 0 ADAM BECKUM CFO 159681 0 0 0 0 0 7364 0 2879 0 169924 0 0 0 KENT MARTIN UPPER SCHOOL DIVISION DIRECTOR 130495 0 0 0 8038 0 10278 0 10481 0 159292 0 0 0 MARCHE HARRIS DIRECTOR OF ADMISSIONS 133252 0 0 0 50 0 9994 0 8270 0 151566 0 0 0 AMY MENDEL ASSOC HEAD OF SCHOOL FOR ACADEMICS 130300 0 0 0 375 0 9801 0 10481 0 150957 0 0 0 PART I, LINE 7 OFFICERS' BONUSES ARE BASED ON PREDETERMINED SCHOOL OBJECTIVES ESTABLISHED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. A CITY OF BROWNSBORO FARM KENTUCKY 610845788 2021-04-29 13500000 EDUCATIONAL FACILITIES REVENUE BONDS AND REFUNDING OF PRIOR BONDS. 0 0 0 A 8296953 71481 255022 6020450 1950000 1 0 0 0 A 0 0 0 0 0.01760 0.01760 0 0 1 A 0 0 0 1 1 0 0 0 0 A 0 PETER HUESTIS OFFICER - HEAD OF SCHOOL 24550 DISCOUNTED TUITION HEATHER ALFORD SUBSTITUTE TEACHER 12040 SALARYHEATHER ALFORD IS THE WIFE OF A TRUSTEE. 0 X 1 8697 FAIR VALUE X DIRT 1 53125 FAIR VALUE X FURNITURE 1 3417 FAIR VALUE X MISC. 2 2125 FAIR VALUE 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CFO AND THE FINANCE COMMITTEE. THE 990 IS ONLY APPROVED BY THE FINANCE COMMITTEE. ALL MEMBERS OF THE GOVERNING BODY ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C KCD CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE COMPLETED AND SIGNED BY TRUSTEES, CERTAIN OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 A SPECIAL COMPENSATION COMMITTEE (TYPICALLY CONSISTING OF THE EXECUTIVE COMMITTEE OF THE BOARD UNDER GUIDANCE OF THE CHAIRMAN) REVIEWS COMPARABLE DATA AND INDEPENDENT FINDINGS BEFORE ESTABLISHING THE COMPENSATION OF THE HEAD OF SCHOOL. THE HEAD OF SCHOOL DETERMINES THE OFFICERS' COMPENSATION. THE HEAD OF SCHOOL TAKES INTO CONSIDERATION REPORTS FROM INDEPENDENT SCHOOL DATA EXCHANGE (INDEX), MARKET CONSIDERATIONS (SUCH AS SIMILAR POSITIONS AT OTHER SCHOOLS), PERFORMANCE AND THE OVERALL COMPENSATION POOL. FORM 990, PART VI, SECTION C, LINE 19 KENTUCKY COUNTRY DAY SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTERET POLICY IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST TRUST -387,160. FORM 990, PART XII, LINE 2C: THE ORGANIZATION FORMED AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.