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        <Desc>STUDENT TUITION &amp; FEES</Desc>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
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      <HeldWorksArtGrp />
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      <CYMinus4YrEndwmtFundGrp />
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      <BuildingsGrp />
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      <TotalRevEtcAuditedFinclStmtAmt>3187885</TotalRevEtcAuditedFinclStmtAmt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has a racially nondiscriminatory policy that was publicized in a local newspaper. PCDS was listed with other member schools as part of being a member of the Independent Schools association of greater new York.</ExplanationTxt>
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    </IRS990ScheduleE>
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        <GrossRevenueEvent1Amt>60301</GrossRevenueEvent1Amt>
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        <GrossRevenueTotalEventsAmt>60301</GrossRevenueTotalEventsAmt>
        <EntertainmentTotalEventsAmt>6200</EntertainmentTotalEventsAmt>
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    </IRS990ScheduleG>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>All financial aid applicants are required to fill out a financial aid application form. In addition, they must fill out an application with TADS (financial aid assessment) on the TADS website. TADS breaks down all the expenses of the family and gives the school a recommendation as to how much tuition the family should pay.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
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      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
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        <OtherCompensationFilingOrgAmt>287</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5250</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>10870</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>185152</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE DIRECTOR AND THE HEAD OF SCHOOL REVIEW THE 990. THEY ALSO PROVIDE A COPY TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. IF ANY BOARD MEMBER HAS QUESTIONS OR CONCERNS RELATING TO THE 990, THEY DISCUSS IT WITH MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE MUST ANNUALLY REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES DURING THE YEAR, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON CAN MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING BUT MUST THEN LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OF ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PARK CHILDREN'S DAY SCHOOL REVERTED TO IN PERSON FOR ALL OF FISCAL YEAR 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
