2020-04-27T15:11:10-05:00 2019-06-30 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE RD STE 1100 LOUISVILLE KY 402225187 990 2018-07-01 610731998 KENTUCKY COUNTRY DAY SCHOOL INC KENT 5024230440 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 DONNA PACCHIONI INTERIM CFO 5024230440 2020-04-22 1 CHRISTINE N KOENIG P01022180 5024269660 174.47.177.202 2020-04-22 10:30:55 ED P CAFE57171E9256A2B6498B965D642F55E194A688 C9AB7BEDD9E55BBA15D2E8302F274E4833C45A95 2018 2020-09-23 17:36:50Z DONNA PACCHIONI 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 20995656 0 X WWW.KCD.ORG X 1972 KY TO CHALLENGE STUDENTS TO ACHIEVE ACADEMIC EXCELLENCE AND GAIN CONFIDENCE AND INTEGRITY. 23 23 283 150 34273 -4284 1349874 2424237 18589207 15883235 638083 594836 315797 158712 20892961 19061020 0 0 0 0 12855782 13035111 0 0 686115 7871947 4565842 20727729 17600953 165232 1460067 39614034 42232674 7365134 7469127 32248900 34763547 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 14227667 15887964 ACADEMICS: KCD'S APPROXIMATELY 100 TEACHERS FOCUS ON PROVIDING STIMULATION FOR INDIVIDUAL EXPRESSION AND ACHIEVEMENTS FOR THE 850 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 INTERMURAL SPORTS PROGRAMS. 14227667 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 25 0 1 283 1 1 1 0 0 0 0 1 1 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 DONNA PACCHIONI 5028144307 4100 SPRINGDALE ROAD LOUISVILLE KY 40241 GEORGE J WAGNER III CHAIRMAN 3.00 X X 0 0 0 JOHN HANDMAKER VICE CHAIRMAN 2.00 X X 0 0 0 PAM KLINNER TREASURER 1.00 X X 0 0 0 HANK ALFORD SECRETARY 1.00 X X 0 0 0 SHELLY BREIER TRUSTEE 1.00 X 0 0 0 BARBIE DICKENS TRUSTEE 1.00 X 0 0 0 RODERICK PURDY TRUSTEE 1.00 X 0 0 0 KATHY COX TRUSTEE 1.00 X 0 0 0 SUSAN DIAMOND TRUSTEE 1.00 X 0 0 0 TAMMALA RIGNEY TRUSTEE 1.00 X 0 0 0 RICHARD HC CLAY TRUSTEE 1.00 X 0 0 0 DR KIMATHI DOSS TRUSTEE 1.00 X 0 0 0 DORIS FLOWERS TRUSTEE 1.00 X 0 0 0 ORN GUDMUNDSSON 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 ELIZABETH POINDEXTER TRUSTEE 1.00 X 0 0 0 SEEMA SHETH TRUSTEE 1.00 X 0 0 0 MEREDITH ALEXANDER TRUSTEE 1.00 X 0 0 0 ADAM ARRINGTON TRUSTEE 1.00 X 0 0 0 JOHN JENNINGS TRUSTEE 1.00 X 0 0 0 CINDY STADULIS ASST. HEAD OF SCHOOL (THRU 8.2.18) 50.00 X 123875 0 2429 ANNE GLOSKY INTERIM HEAD OF SCHOOL 50.00 X 203910 0 15564 DONNA PACCHIONI INTERIM CFO 50.00 X 87500 0 6372 JAMES T GREEN ATHLETIC DIRECTOR 50.00 X 144955 0 20256 MARCHE HARRIS DIRECTOR OF ADMISSIONS 50.00 X 131605 0 17370 FRANK HEIL OPERATIONS DIRECTOR 50.00 X 116505 0 8927 AMY MENDEL LOWER SCHOOL HEAD 50.00 X 122043 0 13127 GENTRY EASLEY DEVELOPMENT DIRECTOR 50.00 X 117024 0 7299 BRADLEY LYMAN FORMER HEAD OF SCHOOL 50.00 X 225449 0 9167 1272866 0 100511 13 1 1 0 GORDON FOOD SERVICE 641 S HURSTBOURNE PKWY LOUISVILLE KY 40222 FOOD SERVICE 210377 CAMPBELL & COMPANY ONE EAST WACKER DR STE 2100 CHICAGO IL 60601 PROFESSIONAL FUNDRAISER 134293 2 173492 2250745 14516 2424237 TUITION AND FEES 611710 15116265 15116265 AFTER SCHOOL PROGRAMS 611710 219118 219118 ARTS ACADEMY 611710 163318 163318 INSTRUCTIONAL INCOME 611710 162950 162950 SUMMER PROGRAMS 611710 143987 143987 77597 77597 15883235 363796 363796 124599 0 124599 124599 34273 90326 1699004 388528 1480549 375943 218455 12585 231040 231040 8438 173492 47044 -38606 -38606 99090 31100 67990 67990 MISCELLANCE INCOME 900099 4729 4729 4729 19061020 15887964 34273 714546 423452 121040 253996 48416 10475086 8752232 1412304 310550 644561 549326 79135 16100 736154 630175 94226 11753 755858 617995 115507 22356 21084 21084 60071 60071 85263 21270 63140 853 89754 44877 44877 502506 396740 93124 12642 170092 161587 7144 1361 897766 731806 136608 29352 102048 102048 1016092 828259 154613 33220 90589 73843 13784 2962 INSTRUCTIONAL EXPENSES 973418 973418 OTHER OPERATONAL EXPENS 247371 201641 37643 8087 DEVELOPMENT 140597 140597 PROFESSIONAL DEVELOPMEN 91429 74528 13912 2989 77762 48930 28832 17600953 14227667 2687171 686115 190729 301491 1728549 3396312 1842024 2054248 19075 71662 373568 455837 30664516 13892709 17934566 16771807 13059710 14293784 9334 2204 4456479 4885329 39614034 42232674 1531759 1591836 3685143 3676717 1960466 1960466 187766 240108 7365134 7469127 X 13186362 13096727 6310138 8623173 12752400 13043647 32248900 34763547 39614034 42232674 X 1460067 742145 312435 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17119454 273275 1520131 584069 18328791 16376902 164715 1192837 554888 60112 17119454 15019455 33116 1946331 590384 31616 16376902 16190610 162192 58293 1355448 36192 15019455 16878537 163944 -102871 718398 30602 16190610 0.05360 0.70900 0.23740 1 0 658970 658970 22822153 9301595 13520558 5670317 4012916 1657401 1513076 578198 934878 16771807 OTHER RECEIVABLES 577513 BENEFICIAL INTEREST IN CHARTIABLE TRUSTS 4307816 4885329 DEPOSITS HELD FOR OTHERS 227174 DERIVATIVE FINANCIAL INSTRUMENT 12934 240108 X 20133673 742145 312435 1054580 19079093 60071 -78144 -18073 19061020 17619026 78144 78144 17540882 60071 60071 17600953 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, 2019 AND 2018, 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 286,057. CHANGE IN VALUE OF DERIVATIVE FINANCIAL STATEMENT 26,378. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS -78,144. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS 78,144. 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. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DR SUITE 2100 CHICAGO IL 60601 CONSULT ON FUNDRAISING TECHNIQUES 0 0 134293 -134293 134293 -134293 KY KCDATE AUCTION 181930 173492 8438 16373 30671 181930 173492 8438 16373 30671 47044 -38606 99090 30000 1100 0 99090 30000 1100 31100 67990 KY 1 0 1 0 1.00000 WENDY HESKETH 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 X X X 1 1 X X X X 1 0 0 0 0 0 0 1 0 ANNE GLOSKY INTERIM HEAD OF SCHOOL 183690 0 20220 0 0 0 14082 0 1482 0 219474 0 0 0 JAMES T GREEN ATHLETIC DIRECTOR 144955 0 0 0 0 0 10876 0 9380 0 165211 0 0 0 BRADLEY LYMAN FORMER HEAD OF SCHOOL 175449 0 50000 0 0 0 0 0 9167 0 234616 0 0 0 PART I, LINE 1A THE FORMER HEAD OF SCHOOL LIVED IN A HOME OWNED BY THE SCHOOL. THE FORMER HEAD OF SCHOOL PAID RENT TO THE SCHOOL AND HIS WAGES WERE INCREASED BY THE AMOUNT COMMENSURATE WITH THE RENT AND ITS TAXABLE EFFECT ON THE FORMER HEAD OF SCHOOL'S INCOME. THE UTILITIES AND MAINTENANCE EXPENSES ASSOCIATED WITH THE AFOREMENTIONED HOUSE WERE PAID BY THE SCHOOL. CERTAIN SOCIAL CLUB DUES THROUGH WHICH THE FORMER HEAD OF SCHOOL SOLICITED DONATIONS TO THE SCHOOL WERE PAID FOR BY THE SCHOOL. THESE BENEFITS WERE DISCONTINUED UPON RESIGNATION OF THE FORMER HEAD OF SCHOOL EFFECTIVE JUNE 30, 2018. PART I, LINE 4A THE FORMER HEAD OF SCHOOL RECEIVED A SEPARATION PAYMENT IN THE AMOUNT OF $50,000. PART I, LINE 7 THE FORMER AND INTERIM HEAD OF SCHOOL'S ANNUAL BONUS IS BASED ON PREDETERMINED SCHOOL OBJECTIVES ESTABLISHED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. A CITY OF BROWNSBORO FARM KENTUCKY 610845788 2009-11-01 2900157 EDUCATIONAL FACILITIES REVENUE BONDS 0 0 0 B CITY OF BROWNSBORO FARM KENTUCKY 610845788 2009-11-01 4945780 EDUCATIONAL FACILITIES REVENUE BONDS 0 0 0 A 2046069 2900157 26354 2873803 2001 1 0 1 1 B 3839402 4945780 44943 4900837 2010 0 0 1 1 A 0 0 0 0 0 0 1 B 0 1 0 0 0.01570 0.01260 0.02830 0 0 1 A 0 0 1 0 1 1 STOCK YARDS BANK 10.000000000000 0 0 0 0 0 B 0 0 0 1 1 1 STOCK YARDS BANK 10.000000000000 0 0 0 0 0 A 0 B 0 ANNE GLOSKY INTERIM HEAD OF SCHOOL 22540 TUITION TUITION REMISSION FOR CHILDREN OF EMPLOYEES JEFF TOPHAM DIRECTOR OF COMMUNICATIONS 75650 SALARYJEFF TOPHAM IS THE HUSBAND OF ANNE GLOSKY, THE INTERIM HEAD OF SCHOOL. 0 HEATHER ALFORD FACULTY MEMBER 29700 SALARYHEATHER ALFORD IS THE WIFE OF A TRUSTEE. 0 MARY CLAY EDINGER FACULTY MEMBER 58050 SALARYMARY CLAY EDINGER IS THE DAUGHTER OF A TRUSTEE. 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE INTERIM 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 CONFLECT 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 CONSISTING OF CURRENT BOARD MEMBERS, 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 286,057. CHANGE IN VALUE OF DERIVATIVE FINANCIAL INSTRUMENT 26,378. FORM 990, PART XII, LINE 2C: THE FINANCE, AUDIT AND INVESTMENT COMMITTEE RECOMMENDS THE APPOINTMENT OF THE OUTSIDE AUDITORS TO THE ENTIRE BOARD OF TRUSTEES FOR APPROVAL. THIS COMMITTEE MEETS WITH THE OUTSIDE AUDITORS PRIOR TO THE BEGINNING OF THE AUDIT TO DISCUSS SCOPE AND OBJECTIVES OF THE AUDIT. THIS COMMITTEE IS ALSO AVAILABLE DIRECTLY TO THE OUTSIDE AUDITORS AS THE AUDIT PROGRESSES. UPON COMPLETION OF THE AUDIT, THE COMMITTEE MEETS AGAIN WITH THE OUTSIDE AUDITORS TO REVIEW RESULTS. DURING THE PROCESS, THE COMMITEE MEETS WITH THE OUTSIDE AUDITORS WITHOUT THE PRESENCE OF MANAGEMENT OF THE SCHOOL. THE AUDIT REPORT IS APPROVED BY THE COMMITTEE AND IS THEN PRESENTED BY THE FINANCE AND AUDIT COMMITTEE CHAIR TO THE ENTIRE BOARD.