2021-05-13T09:31:39-05:00 2020-06-30 205991824 SC&H GROUP INC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2019-07-01 521107876 ST ANDREW'S EPISCOPAL SCHOOL INC STAN 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 MARK J MCKNIGHT CHIEF FINANCIAL OFFICER 3019835200 2021-05-06 1 MIKE YOUNG P00236952 4104031500 2021-05-06 2019 2022-09-23 18:48:47Z ROBERT F KOSASKY 8804 POSTOAK ROAD POTOMAC MD 20854 32047004 0 X WWW.SAES.ORG X 1977 MD OPERATION OF A SCHOOL FOR 650 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 23 23 261 200 0 0 5154632 3624903 25178277 26979818 870873 -173601 213802 187820 31417584 30618940 4065553 4589994 0 0 15127477 15865152 0 0 1147095 8301236 7973108 27494266 28428254 3923318 2190686 67472815 78867261 33475768 42440629 33997047 36426632 OPERATION OF A SCHOOL FOR 650 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 0 0 23024211 4589994 26979818 OPERATION OF A SCHOOL FOR 650 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 23024211 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 181 0 261 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 MD X MARK MCKNIGHT 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 BRIAN HARRIS CHAIR 2.00 0.00 X X 0 0 0 ANTHONY J IZZO III VICE CHAIR 2.00 0.00 X X 0 0 0 CHRISTOPHER DYMOND TREASURER 2.00 0.00 X X 0 0 0 SANDY HOROWITZ SECRETARY 2.00 0.00 X X 0 0 0 RANA ALARAPON TRUSTEE 2.00 0.00 X 0 0 0 WILLIAM AMICK TRUSTEE 2.00 0.00 X 0 0 0 ALFREDO ANTEZANA TRUSTEE 2.00 0.00 X 0 0 0 GAIL ATWOOD TRUSTEE 2.00 0.00 X 0 0 0 RENE AUGUSTINE TRUSTEE 2.00 0.00 X 0 0 0 KEVIN BORGMANN TRUSTEE 2.00 0.00 X 0 0 0 RUDY CASASOLA TRUSTEE 2.00 0.00 X 0 0 0 ELIZABETH DRUCKER TRUSTEE 2.00 0.00 X 0 0 0 REV JOHN HARMON TRUSTEE 2.00 0.00 X 0 0 0 DIANE HASTINGS TRUSTEE 2.00 0.00 X 0 0 0 STACY KANE TRUSTEE 2.00 0.00 X 0 0 0 PARISA KARAAHMET TRUSTEE 2.00 0.00 X 0 0 0 ANDREA LARUE TRUSTEE 2.00 0.00 X 0 0 0 LARISSA LEVINE TRUSTEE 2.00 0.00 X 0 0 0 SHEILA MAITH TRUSTEE 2.00 0.00 X 0 0 0 DEMAURICE SMITH TRUSTEE 2.00 0.00 X 0 0 0 SALIM SULEMAN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS TAYLOR TRUSTEE 2.00 0.00 X 0 0 0 STEVEN WARD TRUSTEE 2.00 0.00 X 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 40.00 0.00 X 442612 0 190305 MARK J MCKNIGHT CFO 40.00 0.00 X 184077 0 49922 BLAIR KAINE DIRECTOR OF ADVANCEMENT 40.00 0.00 X 161473 0 60409 DAVID P BROWN ASST. HEAD OF SCHOOL 40.00 0.00 X 155714 0 35854 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF 40.00 0.00 X 154750 0 40438 GINGER COBB HEAD OF UPPER SCHOOL 40.00 0.00 X 136745 0 13793 RODNEY GLASGOW HEAD OF MIDDLE SCHOOL 40.00 0.00 X 134408 0 18879 1369779 0 409600 24 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICES 782899 RMA CHAUFFEURED TRANSPORTATION 12270 WILKINS AVE ROCKVILLE MD 20852 SHUTTLE/BUS SERVICES 576132 HAMILTON SITE CONSTRUCTION INC 13738 OLD ANNAPOLIS ROAD MOUNT AIRY MD 21771 CONSTRUCTION SERVICES 283643 PIONEER BUILDING SERVICES 12435 PARK POTOMAC SUITE 200 POTOMAC MD 20854 CLEANING SERVICES 182109 RCI SYSTEMS 10721 HANNA STREET BELTSVILLE MD 20705 AUDIO/VISUAL SERVICES 164517 10 270816 3354087 157650 3624903 TUITION & RELATED FEES 611710 26374633 26374633 SHUTTLE BUS FEES 611710 381957 381957 SUMMER PROGRAMS 611710 137416 137416 EXTENDED DAY FEES 611710 85812 85812 26979818 257045 257045 14037 0 14037 14037 14037 906822 1337468 -430646 -430646 -430646 200565 270816 49633 150932 150932 51734 40963 10771 10771 OTHER INCOME 900099 12080 12080 12080 30618940 26979818 0 14219 4554414 4554414 35580 35580 866916 615510 190722 60684 11354277 8365000 2451207 538070 905443 642865 199197 63381 1865915 1593513 206650 65752 872601 619547 191972 61082 21752 15444 4785 1523 53512 37993 11773 3746 63511 45093 13972 4446 163151 88235 27341 47575 487368 346031 107221 34116 170340 120941 37475 11924 460280 326799 101261 32220 11968 8497 2633 838 8991 8991 859035 609915 188988 60132 1804596 1281263 397011 126322 136558 96956 30043 9559 AUXILIARY SERVICES 1004403 1004403 DEPARTMENT PROGRAMS 760227 760227 NEUROTECH GLOBAL EXPENS 631252 631252 STUDENT ACTIVITIES 380794 380794 955370 843939 85706 25725 28428254 23024211 4256948 1147095 6632228 12958544 11480879 8345666 1608544 1604571 304344 303370 55789 52756 104997 121932 59870070 17535307 34328016 42334763 12215451 12361281 293436 293436 449131 490942 67472815 78867261 2651205 4015729 8592825 8244067 22447028 30364323 -215290 -183490 33475768 42440629 X 24007453 26368244 9989594 10058388 33997047 36426632 67472815 78867261 X 2190686 269777 -30878 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8738313 442259 110000 9070572 8796297 382016 440000 8738313 8740930 460367 405000 8796297 8578641 567289 405000 8740930 9409796 -501155 330000 8578641 0.26100 0.69830 0.04070 0 0 3325261 3325261 44900540 9867839 35032701 6081621 5110530 971091 5562648 2556938 3005710 42334763 OTHER INVESTMENTS 12361281 F 12361281 STUDENT DEPOSITS 87628 AGENCY ACCOUNTS 69092 DEFERRED COMPENSATION 386125 BOND ISSUANCE COSTS -726335 -183490 X 26375266 269777 -4554414 -4284637 30659903 -40963 -40963 30618940 23945681 40963 40963 23904718 4523536 4523536 28428254 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF THE FOLLOWING: DESIGNATED FOR FUTURE PROGRAMS REPRESENT ASSETS THAT HAVE BEEN INTERNALLY DESIGNATED BY THE BOARD OF TRUSTEES FOR SPECIAL PURPOSES OUTSIDE OF NORMAL OPERATIONS. QUASI ENDOWMENT REPRESENTS TRANSFERS OF UNRESTRICTED NET ASSETS INVESTED FOR THE LONG TERM, THE INCOME FROM WHICH IS TO BE USED TO SUPPORT FACULTY SALARIES, SCHOLARSHIPS, AND OTHER SPECIFIC PURPOSES. PERMANENTLY RESTRICTED NET ASSETS - INCOME AND GAINS EARNED ON THESE ASSETS ARE FOR GENERAL OR SPECIFIC PURPOSES AS STIPULATED BY THE DONORS. PART X, LINE 2: ASC 740, INCOME TAXES, PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE SCHOOL HAS CONSIDERED ITS INCOME TAX POSITIONS, INCLUDING ANY POSITIONS THAT MAY BE CONSIDERED UNCERTAIN BY THE RELEVANT TAX AUTHORITIES IN THE JURISDICTIONS IN WHICH THE SCHOOL OPERATES. AS OF JUNE 30, 2020 AND 2019, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JUNE 30, 2020 AND 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND OTHER GRANTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS -4,554,414. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 -40,963. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 40,963. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND OTHER GRANTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 4,554,414. CHANGE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE -17,896. RECOVERY OF UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE -12,982. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NEWSPAPER ADVERTISEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS (AIMS). 0 0 0 0 0 0 0 0 0 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, TO SUPPORT OPERATING EXPENSES AND PROJECTS FOR THE SCHOOL BUILDING 35580 WIRE TRANSFERS 0 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: GALA & AUCTION 471381 270816 200565 11000 4550 34083 471381 270816 200565 11000 4550 34083 49633 150932 1 NEED-BASED FINANCIAL AID 147 3985224 269190 FAIR MARKET VALUE BOOKS, SUPPLIES AND SUBSIDIZED TRANSPORTATION MERIT-BASED AWARDS/OTHER GRANTS 37 300000 0 PART I, LINE 2: NEED-BASED FINANCIAL AID IS BASED SOLELY UPON DEMONSTRATED NEED. FAMILIES APPLY FOR FINANCIAL AID BY COMPLETING THE TADS FINANCIAL AID APPLICATION (ANNUALLY) AND SUBMITTING IT TO TADS, ALONG WITH REQUIRED DOCUMENTS SUCH AS TAX RETURNS, W-2'S AND PAYSTUBS. TADS PROVIDES THE COMPLETED APPLICATION INCLUDING SUGGESTED AWARD TO THE SCHOOL FOR FURTHER REVIEW, ADJUSTMENT, IF ANY, AND AWARDING. THE SCHOOL PROVIDES A SMALL NUMBER OF MERIT AWARDS TO STUDENTS WHO DO NOT QUALIFY FOR FINANCIAL AID. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 441922 0 0 0 690 0 73444 0 116861 0 632917 0 0 0 MARK J MCKNIGHT CFO 183387 0 0 0 690 0 14522 0 35400 0 233999 0 0 0 BLAIR KAINE DIRECTOR OF ADVANCEMENT 160783 0 0 0 690 0 12850 0 47559 0 221882 0 0 0 DAVID P BROWN ASST. HEAD OF SCHOOL 155024 0 0 0 690 0 13160 0 22694 0 191568 0 0 0 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF 154060 0 0 0 690 0 12473 0 27965 0 195188 0 0 0 GINGER COBB HEAD OF UPPER SCHOOL 136122 0 0 0 623 0 11093 0 2700 0 150538 0 0 0 RODNEY GLASGOW HEAD OF MIDDLE SCHOOL 134138 0 0 0 270 0 10981 0 7898 0 153287 0 0 0 PART I, LINE 1A ROBERT KOSASKY, HEAD OF SCHOOL, IS REQUIRED TO LIVE IN A HOUSE LOCATED ON THE SCHOOL'S PREMISES FOR THE SCHOOL'S CONVENIENCE AND AS A CONDITION OF EMPLOYMENT. THIS BENEFIT WAS VALUED TO BE $62,439 AND IS INCLUDED AS A NON-TAXABLE BENEFIT. IN ADDITION, THE SCHOOL PROVIDED A DISCRETIONARY SPENDING ALLOWANCE, FOR ORGANIZATIONAL RELATED EXPENSES AND OTHER EXPENSES TO SUPPORT BUSINESS EVENTS AT THE HEAD OF SCHOOL'S RESIDENCE. THESE EXPENSES ARE NOT CONSIDERED TAXABLE. PART I, LINE 4B: IN LIEU OF ESTABLISHING A NON-QUALIFIED DEFERRED COMPENSATION PLAN IN ACCORDANCE WITH SECTION 457(F) OF THE INTERNAL REVENUE CODE, THE PARTIES HAVE AGREED TO ESTABLISH A SEPARATE ACCOUNT AT COMMONFUND, WHERE THE SCHOOL WILL INVEST CONTRIBUTION PAYMENTS (AS DEFINED BELOW) IN COMMONFUND'S MULTI-STRATEGY EQUITIES FUND, IN A SEPARATE ACCOUNT DESIGNATED AS 'SCHOOL FUND-HOS" (THE 'ACCOUNT"). AT ALL TIMES, THE ACCOUNT WILL BE OWNED BY, AND SUBJECT TO CLAIMS OF CREDITORS OF, THE SCHOOL. ACCORDINGLY, MR. KOSASKY SHALL NOT BE CONSIDERED FOR INCOME TAX PURPOSES TO BE IN RECEIPT OF AMOUNTS IN THE ACCOUNT UNTIL THEY ARE ACTUALLY PAID TO HIM. THE CONTRIBUTION PAYMENTS ("CONTRIBUTION PAYMENTS"), CONTINGENT UPON MR. KOSASKY'S CONTINUED EMPLOYMENT BY THE SCHOOL, WILL BE FUNDED BY THE SCHOOL AS FOLLOWS: $37,500 (PLUS MS EQUITIES FUND APPRECIATION SINCE JUNE 1, 2017) FOR THE 2016-2017 CONTRACT YEAR, PLUS $37,500 FOR THE 2017-2018 CONTRACT YEAR, WILL BE MADE ON MAY 31, 2018. SUBSEQUENT PAYMENTS OF $37,500 WILL BE MADE ON THE LAST BUSINESS DAY OF MAY EACH YEAR FOR THE 2018-2019, 2019-2020, 2020-2021 AND 2021-2022 CONTRACT YEARS. THE PARTIES ACKNOWLEDGE THAT THE ACCOUNT TOTAL AT ANY GIVEN TIME IS SUBJECT TO MARKET FLUCTUATION. IF, AFTER JUNE 30, 2016 BUT PRIOR TO JUNE 30, 2020, MR. KOSASKY TERMINATES HIS EMPLOYMENT OR IS TERMINATED BY THE SCHOOL FOR CAUSE PURSUANT TO THE TERMS OF THIS AGREEMENT, MR. KOSASKY IS NOT ELIGIBLE TO RECEIVE ANY OF THE ACCOUNT BALANCE. IF, ON JUNE 30, 2020, MR. KOSASKY IS EMPLOYED BY THE SCHOOL, THE SCHOOL WILL DISTRIBUTE TO MR. KOSASKY THE TOTAL BALANCE IN THE ACCOUNT AS OF JUNE 30, 2020, WITH PAYMENT THEREOF TO BE MADE NO LATER THAN JULY 31, 2020. IF ON JUNE 30, 2022, MR. KOSASKY IS EMPLOYED BY THE SCHOOL, THE SCHOOL WILL DISTRIBUTE TO MR. KOSASKY THE TOTAL BALANCE IN THE ACCOUNT AS OF JUNE 30, 2022, WITH PAYMENT THEREOF TO BE MADE NO LATER THAN JULY 31, 2022. IF PRIOR TO JUNE 30, 2022, MR. KOSASKY IS TERMINATED BY THE SCHOOL WITHOUT CAUSE OR IF THE AGREEMENT SHOULD NATURALLY TERMINATE PURSUANT TO THE TERMS OF THIS AGREEMENT, THE SCHOOL SHALL PAY MR. KOSASKY THE EXISTING ACCOUNT BALANCE AS OF THE DATE OF THE TERMINATION, WITH PAYMENT THEREOF TO BE MADE NO LATER THIRTY (30) DAYS AFTER THE DATE OF TERMINATION; PROVIDED, HOWEVER, IF THE THIRTY (30) DAY PERIOD BEGINS IN ONE YEAR AND ENDS IN A SUBSEQUENT YEAR, PAYMENT SHALL NOT BE MADE UNTIL THE SUBSEQUENT YEAR. THIS ARRANGEMENT IS CONSIDERED A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER IRS SECTION 409A. AS SUCH, MR. KOSASKY WILL BE TAXED ON THE FULL AMOUNT OF ANY DISTRIBUTION. A MONTGOMERY COUNTY MARYLAND 526000980 2015-05-01 23000000 REFUND 2010 BONDS, ACQUISITION AND CONSTRUCTION OF STUDENT CENTER 0 0 0 B MONTGOMERY COUNTY MARYLAND 526000980 2019-05-15 9000000 ACQUISITION AND CONSTRUCTION OF LOWER SCHOOL 0 0 0 A 1214802 23000000 565597 15779819 6654484 2018 1 0 1 1 B 5791807 0 0 0 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 0 B 0 HEAD OF SCHOOL 25965 TUITION ASSISTANCE CFO 19794 TUITION ASSISTANCE X 11 157650 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, AND THE HEAD OF THE SCHOOL BEFORE FILING. IN ADDITION, PRIOR TO FILING THE FORM 990, A LINK TO A PASSWORD-PROTECTED WEBSITE WAS E-MAILED TO EACH MEMBER OF THE BOARD SO MEMBERS COULD REVIEW THE FORM 990 ONLINE. ALTHOUGH THE REVIEW COPY OF THE FORM 990 PROVIDED TO THE BOARD VIA THE WEBSITE EXCLUDES SCHEDULE B FOR PRIVACY REASONS, THE COMPLETE SCHEDULE B IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST IN THE OFFICE OF THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. SCHEDULE B IS ALSO INCLUDED IN THE COPY OF THE FORM 990 REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, THE HEAD OF SCHOOL, AND THE BOARD'S AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR ACKNOWLEDGING THAT THEY HAVE READ AND WILL ABIDE BY THE POLICY. THE POLICY REQUIRES EACH TO DISCLOSE THE EXISTENCE OF ANY CONFLICT AND RECUSE THEMSELVES FROM REVIEW AND DISCUSSION AND ANY VOTE ON ANY MATTER DIRECTLY AFFECTED BY THE CONFLICT. THE EXECUTIVE COMMITTEE OF THE BOARD, IN CONJUNCTION WITH THE HEAD OF SCHOOL MONITORS SITUATIONS WHERE A POTENTIAL CONFLICT COULD EXIST AND WOULD BE CHARGED WITH ENFORCING (ADDRESSING THE CONFLICT WITH THE INDIVIDUAL AND ASKING THEMSELVES TO RECUSE). THE BOARD MEMBERS THEMSELVES HAVE THE FIDUCIARY RESPONSIBILITY OF ALERTING THE BOARD WHEN AN INSTANCE ARISES AS WELL. THE POLICY/STATEMENT IS ALSO INCLUDED IN THE HARDCOPY BOARD OF TRUSTEES BINDERS THAT ARE PROVIDED TO THE TRUSTEES EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A A SUBCOMMITTEE OF BOARD MEMBERS DETERMINES THE HEAD OF SCHOOL'S COMPENSATION, USING COMPARABLE MARKET DATA IN CONSULTATION WITH OUTSIDE COUNSEL, WHICH IS THEN REVIEWED AND APPROVED BY THE ENTIRE BOARD. THE HEAD OF SCHOOL DOES NOT PARTICIPATE IN THIS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DECREASE OF UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE -17,896. INCREASE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE -12,982. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.