2018-05-09T13:21:33-05:00 2017-06-30 721447940 BROUSSARD & COMPANY CPAS LLC 127 WEST BROAD STREET SUITE 800 LAKE CHARLES LA 70601 990 2016-07-01 270205442 BISHOP NOLAND EPISCOPAL DAY SCHOOL BISH 3374335246 803 NORTH DIVISION STREET LAKE CHARLES LA 70601 REV FRANCES KAY HEAD OF SCHOOL 3374335246 2018-05-09 1 RICK ROBERT CPA P00031513 3374396600 2018-05-09 2016 2022-09-23 18:48:47Z REV FRANCES KAY 803 NORTH DIVISION STREET LAKE CHARLES LA 70601 3713406 0 X WWW.EPISCOPALDAYSCHOOL.ORG X 2009 LA TO PROVIDE PRIVATE EDUCATION FOR OVER 370 STUDENTS 13 13 84 100 0 0 643389 452181 2914874 3026041 4693 7343 199333 168145 3762289 3653710 0 0 0 0 2309117 2561223 0 0 0 533824 734374 2842941 3295597 919348 358113 6692638 6898479 517750 498258 6174888 6400221 PRIVATE EDUCATION PK2-8TH GRADE - OVER 370 STUDENTS 0 0 2711763 3033542 PRIVATE EDUCATION PK2-8TH GRADE - OVER 370 STUDENTS ENROLLED 2711763 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 11 0 1 84 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 LA X STEPHANIE NICHOLAS 3374335246 803 N DIVISION ST LAKE CHARLES LA 70601 X LISA RUBINO CHAIRMAN 0.50 X X 0 0 0 MATT LUNDY VICE CHAIRMAN 0.50 X X 0 0 0 ROB PRICE III TREASURER 0.50 X X 0 0 0 BEN GUILBEAU JR SECRETARY 0.50 X X 0 0 0 KEVIN CAMEL TRUSTEE 0.50 X 0 0 0 BRETT CASCIO TRUSTEE 0.50 X 0 0 0 HANNAH GROGAN TRUSTEE 0.50 X 0 0 0 JOHN DAVID HANKINS TRUSTEE 0.50 X 0 0 0 DR MOHAMMAD KHAN TRUSTEE 0.50 X 0 0 0 JENNY LEACH TRUSTEE 0.50 X 0 0 0 DR BUTCH MAZE TRUSTEE 0.50 X 0 0 0 DAVID MINTON TRUSTEE 0.50 X 0 0 0 CANDACE SCROGGS TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 54014 30308 367859 452181 TUITION & FEES 611110 2718489 2718489 STUDENT SERVICES 611710 174063 174063 DAYCARE FEES 624410 133489 133489 3026041 7343 7343 227683 54014 59696 167987 167987 OTHER MISCELLANEOUS 900099 158 158 158 3653710 3033542 0 167987 2184024 1747219 436805 232175 185740 46435 145024 116019 29005 10000 8000 2000 24469 19575 4894 21694 17355 4339 86214 68971 17243 22909 18327 4582 176553 141242 35311 75832 75832 STUDENT SERVICES 200418 200418 INSTRUCTIONAL MATERIALS 100181 100181 DUES & SUBSCRIPTIONS 11182 8946 2236 BANK CHARGES & CREDIT C 4922 3938 984 3295597 2711763 583834 0 535220 481051 3022505 3359668 778365 645584 44264 87088 10000 3295225 1004376 2284161 2290849 28123 24239 6692638 6898479 105052 131807 412698 366451 517750 498258 X 3432635 3423630 2742253 2976591 6174888 6400221 6692638 6898479 X 358113 -132780 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1235525 1235525 1563434 544681 1018753 396099 366480 29619 100167 93215 6952 2290849 X 3580626 59697 59697 3520929 132781 132781 3653710 3355293 59696 59696 3295597 0 3295597 PART X, LINE 2: FROM THE AUDITOR'S REPORT: "THE BISHOP NOLAND EPISCOPAL DAY SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE BISHOP NOLAND EPISCOPAL DAY SCHOOL IS REQUIRED TO FILE THE APPLICABLE FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE APPLICABLE FORM IS BASED ON THE SCHOOL'S GROSS RECEIPTS. THE BISHOP NOLAND EPISCOPAL DAY SCHOOL IS IN COMPLIANCE WITH THE FILING REQUIREMENTS OF THE INTERNAL REVENUE SERVICE. RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE BISHOP NOLAND EPISCOPAL DAY SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED JUNE 30, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES DEDUCTED FROM GROSS REVENUE 59,696. ROUNDING ADJUSTMENT 1. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS RECOGNIZED IN PRIOR PERIOD 132,781. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES DEDUCTED FROM GROSS REVENUE 59,696. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ADVERTISEMENT IS DONE THROUGH THE LOCAL NEWSPAPERS, THE LOCAL VISITOR'S BUREAU, LOCAL MAGAZINES AS WELL AS ON THE INTERNET. ADS ARE ALSO PLACED IN THE PHONEBOOKS IN THE GREATER LAKE CHARLES AREA YELLOW PAGES AS WELL AS THE ONE FOR THE PARISH/COUNTY. SCHEDULE E, PART I, LINE 6 THE SCHOOL ANNUALLY RECEIVES FUNDS FROM THE STATE OF LOUISIANA DEPARTMENT OF EDUCATION FOR MANDATED SERVICES. AUCTION 210065 210065 31077 ANNUAL GIVING 54014 54014 4649 5 17618 17618 23969 281697 54014 227683 59695 59695 167988 FORM 990, PART VI, SECTION B, LINE 11B IF TIME PERMITS THE COMPLETED FORM 990 IS PRESENTED TO THE FULL BOARD PRIOR TO FILING. IF TIME CONSTRAINTS DO NOT ALLOW A PRESENTATION PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE FULL BOARD AT ITS FIRST MEETING FOLLOWING THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS ALL POTENTIAL CONFLICTS AND ENFORCES COMPLIANCE AS CONFLICTS OR SUSPECTED CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED USING A PERCENTAGE OF THE CALCASIEU PARISH SCHOOL BOARD COMPENSATION SCALE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER STUDENT ACTIVITY FUND TO LIABILITY ROUNDING 1. CONTRIBUTIONS RECOGNIZED IN PRIOR PERIOD -132,781. BISHOP NOLAND EPISCOPAL DAY SCHOOL FOUNDATION 803 N DIVISION ST LAKE CHARLES LA 70601 720953602 THE FOUNDATION SERVERS AS A FUND-RAISING/ENDOWMENT ARM OF THE SCHOOL LA 509(A)(3) 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BISHOP NOLAND EPISCOPAL DAY SCHOOL FOUNDATION C 24239 CASH