2018-02-21T13:33:50-06:00 2017-06-30 161131146 BONADIO & CO LLP 171 SULLYS TRAIL SUITE 201 PITTSFORD NY 14534 990 2016-07-01 160983166 ALLENDALE COLUMBIA SCHOOL ALLE 5853814560 519 ALLENS CREEK ROAD ROCHESTER NY 146183993 MICHAEL GEE HEADMASTER 5853814560 2018-02-20 1 CRAIG M STEVENS P00748583 5853811000 4.14.157.194 2018-02-20 14:18:55 ES P F810F9FE0C4C4DAD171A8C8E72DF89C05E51BF9A 7B6447944A73B8F36BC58048911678BB27B6E45E 2016 2021-01-29 14:40:06Z MICHAEL GEE 519 ALLENS CREEK ROAD ROCHESTER NY 146183993 11087533 0 X WWW.ALLENDALECOLUMBIA.ORG X 1890 NY PROVIDE EDUCATION TO STUDENTS FROM NURSERY SCHOOL THROUGH 12TH GRADE. 21 20 208 100 0 0 1657381 1253097 8738451 9662333 175768 172103 10548 0 10582148 11087533 3116470 3273881 0 0 5747029 6064086 0 0 554821 3552122 3312097 12415621 12650064 -1833473 -1562531 14622889 14447103 6687414 7648288 7935475 6798815 PROVIDE EDUCATION TO STUDENTS FROM NURSERY SCHOOL THROUGH 12TH GRADE. 0 0 9347250 3273881 9622333 CLASSROOM SERVICES - INCLUDING TEACHER/FACULTY SALARIES, TEXTBOOKS, INSTRUCTIONAL SUPPLIES, ETC. NEEDED TO PERFORM THE EDUCATION PROCESS FOR 424 STUDENTS DURING THE 2015/2016 SCHOOL YEAR. 9347250 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 208 1 0 1 CJ BD 0 0 0 1 1 0 0 0 0 X 21 20 1 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X CHRISTINA LACAGNINA CHIEF FINANCIAL OFFICER 5853814560 519 ALLENS CREEK RD ROCHESTER NY 14618 MARY BETH CONWAY CHAIR 1.00 X X 0 0 0 KIERAN DRAPER TRUSTEE 1.00 X 0 0 0 DIANA CLARKSON TRUSTEE 1.00 X 0 0 0 ROBERT J MOORE TRUSTEE 1.00 X 0 0 0 PETER GREGORY ALUMNI BOARD PRESIDENT 1.00 X 0 0 0 MAURICIO RIVEROS TRUSTEE 1.00 X 0 0 0 ELIZABETH WEHLE TRUSTEE 1.00 X 0 0 0 DEBORAH MCLEAN TRUSTEE 1.00 X 0 0 0 BRIDGETTE E RIVERS TRUSTEE 1.00 X 0 0 0 CHARLES E SYMINGTON VICE CHAIR/TREASURER 1.00 X X 0 0 0 ROBERT C TAIT II SECRETARY 1.00 X X 0 0 0 CHARLES BRADFORD TRUSTEE 1.00 X 0 0 0 LISA CAMPBELL TRUSTEE 1.00 X 0 0 0 STEPHEN HILL TRUSTEE 1.00 X 0 0 0 ELISABETH JUDSON TRUSTEE 1.00 X 0 0 0 JAMES MCKENNA TRUSTEE 1.00 X 0 0 0 KEITH WILSON TRUSTEE 1.00 X 0 0 0 TRACEY MORRELL TRUSTEE 1.00 X 0 0 0 STEPHEN VAN ARSDALE TRUSTEE 1.00 X 0 0 0 KEVIN WILMOT TRUSTEE 1.00 X 0 0 0 JILL WYNN TRUSTEE 1.00 X 0 0 0 MONICA TREVETT CHIEF FINANCIAL OFFICER 40.00 X 103368 0 10398 MICHAEL GEE HEADMASTER 40.00 X 329174 0 21336 KARYN VELLA ASSISTANT HEAD FOR EXTERNA 40.00 X 139600 0 6980 RYAN BURKE HEAD OF UPPER SCHOOL 40.00 X 112322 0 10484 684464 0 49198 4 0 1 0 0 212189 1040908 236715 1253097 TUITION AND FEES 611710 9437602 9437602 ACTIVITY FEES 611710 121068 121068 RAINBOW ROOM TUITION 611710 103663 103663 9662333 172103 172103 11087533 9662333 0 172103 3273881 3273881 870845 200887 466939 203019 4359415 3116495 1117552 125368 193325 138473 50035 4817 289443 190417 81214 17812 351058 240030 99237 11791 81200 81200 16750 16750 62986 62986 147555 147555 538936 477891 52324 8721 576806 511472 56001 9333 72172 63997 7007 1168 INSTRUCTIONAL SUPPLIES 1038511 1038511 MISCELLANEOUS 643385 470593 172792 RAINBOW ROOM EXPENSES 95196 95196 ADMISSIONS 26142 26142 12458 12458 12650064 9347250 2747993 554821 176429 198918 497 467 1113978 693539 119772 210654 33121 33121 48337 101596 20129634 17047959 3520768 3081675 7477107 8335666 1738321 1380227 394559 411240 14622889 14447103 752740 599850 2663466 3848824 510000 510000 390000 340000 2371208 2349614 6687414 7648288 X 778300 147320 7157175 6651495 7935475 6798815 14622889 14447103 X -1562531 413185 12686 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10698062 64067 594987 100000 467275 10789841 11422376 21902 -120216 93550 532450 10698062 16044890 48940 100795 95300 4676948 11422376 18051308 51255 945202 85160 2917715 16044890 17775900 293837 1117638 106634 1029433 18051308 0.38350 0.61650 0 0 279712 279712 16834767 14434513 2400254 2718401 2323529 394872 296754 289917 6837 3081675 MONEY MARKET FUNDS 306719 F HEDGE FUNDS 1073508 F 1380227 LINE OF CREDIT 2349614 2349614 8144327 413185 12686 425871 7718456 3369077 3369077 11087533 9280987 0 9280987 3369077 3369077 12650064 PART V, LINE 4: THIS PRESENTATION INCLUDES MORE DETAILS AROUND THE SCHOOL'S ENDOWMENT, WHICH CONSISTS OF BOTH UNRESTRICTED NET ASSETS DESIGNATED BY THE BOARD OF TRUSTEES TO SUPPORT THE ONGOING ACTIVITY OF THE SCHOOL AND TEMPORARILY RESTRICTED NET ASSETS TREATED AS ENDOWMENT FUNDS. THE UNRESTRICTED PORTION OF THE ENDOWMENT IS REFERRED TO AS THE RESERVE FUND AND WAS $4,138,346 AT JUNE 30, 2017. THESE FUNDS ARE NOT SUBJECT TO THE ENDOWMENT PROVISIONS OF THE NEW YORK PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (NYPMIFA). THE TEMPORARILY RESTRICTED PORTION OF THE ENDOWMENT FUND WAS $6,651,495 AT JUNE 30, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENT 13,710. OTHER -1,024. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 3,273,881. RAINBOW ROOM EXPENSES 95,196. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 3,273,881. RAINBOW ROOM EXPENSES 95,196. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STATEMENT IS NOTED IN THE ADMISSION MATERIAL PROVIDED TO PROSPECTIVE STUDENTS AND IS PUBLISHED YEARLY IN A LOCAL NEWSPAPER. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES ASSISTANCE FROM THE STATE OF NEW YORK FOR MAINTAINING CLASS ATTENDANCE RECORDS. 1 FINANCIAL AID 253 3273881 FMV FINANCIAL AID PART I, LINE 2: THE FINANCIAL AID COMMITTEE REVIEWS TAX RETURNS, PROFESSIONAL FINANCIAL AID SERVICE RECOMMENDATIONS, AND OTHER FORMS IN ORDER TO DETERMINE THE INDIVIDUAL NEED. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL GEE HEADMASTER 234174 0 95000 0 0 0 16296 0 5040 0 350510 0 0 0 BOX TREE ASSETS LLC A BOARD MEMBER OF THE SCHOOL OWNS GREATER THAN 35% OF BOX TREE ASSETS LLC MORTGAGE ON PROPERTY OWNED BY THE SCHOOL, COLLATERALIZED BY THE PROPERTY X 510000 510000 0 1 1 510000 MICHAEL GEE HEADMASTER OF THE SCHOOL 11050 REMISSION OF TUITION FOR DAUGHTER TUITION MICHAEL GEE HEADMASTER OF THE SCHOOL 11050 EDUCATION STIPEND FOR DAUGHTER TUITION X 7 186715 FMV X FORGIVENESS OF NOTE PAYABLE 1 50000 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ELISABETH JUDSON IS THE MOTHER-IN-LAW OF MAURICIO RIVEROS. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED TO ELIMINATE THE CHAIR OF THE ALLENDALE COLUMBIA SCHOOL PARENTS' ASSOCIATION AND THE PRESIDENT AND VICE PRESIDENT OF THE ALLENDALE COLUMBIA SCHOOL ALUMNI ASSOCIATION AUTOMATICALLY BEING VOTING MEMBERS OF THE BOARD OF TRUSTEES BY REASON OF THEIR HOLDING SUCH OFFICES AS ELECTED BY THOSE ASSOCIATIONS' MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THROUGH SEPTEMBER 2016, THE CHAIR OF THE ALLENDALE COLUMBIA SCHOOL PARENTS' ASSOCIATION AND THE PRESIDENT AND VICE-PRESIDENT OF THE ALLENDALE COLUMBIA SCHOOL ALUMNI ASSOCIATION ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES BY REASON OF THEIR HOLDING SUCH OFFICES AS ELECTED BY THOSE ASSOCIATIONS' MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE IRS FORM 990 WAS REVIEWED IN DETAIL BY THE SCHOOL'S CFO. ADDITIONALLY, THE PAID PREPARER MET WITH THE AUDIT COMMITTEE TO REVIEW THE FORM IN DETAIL. PRIOR TO BEING FILED, A DRAFT COPY OF THE FORM WAS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THE COMPLETION OF ANNUAL DISCLOSURE DOCUMENTS. THE HEADMASTER'S OFFICE FOLLOWS UP ON ANY CONFLICT OF INTEREST STATEMENTS THAT ARE NOT RECEIVED BY THE REQUIRED DATE. ANY TRUSTEES THAT HAVE AN IDENTIFIED CONFLICT EXCUSE THEMSELVES FROM ANY DISCUSSIONS OR VOTES THAT RELATE TO THE CONFLICT. IN ADDITION, THE BOARD CHAIR REVIEWED ALL THE SUBMITTED DISCLOSURE STATEMENTS, AND DETERMINED THAT THE BOARD'S DELIBERATIVE PROCESS AND DECISIONS DURING 2016/2017 WERE NOT MATERIALLY AFFECTED BY ANY CONFLICT, POTENTIAL CONFLICT OR RELATIONSHIP DISCLOSED. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE RECOMMENDS THE HEADMASTER'S ANNUAL COMPENSATION BASED ON A COMPARATIVE ANALYSIS WITH THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS PERFORMED BY THE COMPENSATION COMMITTEE. THE FULL BOARD OF TRUSTEES VOTES ON WHETHER TO APPROVE THE HEADMASTER'S SALARY, BASED ON THE EXECUTIVE COMMITTEE RECOMMENDATION. FORM 990, PART VI, SECTION C, LINE 19 WHEN THE SCHOOL IS ASKED BY A MEMBER OF THE PUBLIC FOR A COPY OF ANY OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS, THEY WILL BE REFERRED TO THE SCHOOL'S CFO, WHO WILL THEN PROVIDE THEM A COPY OF THE REQUESTED DOCUMENT. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENT 13,710. OTHER -1,024.