2017-02-15T15:31:41-06:00 2016-06-30 GRANT THORNTON LLP 101 CALIFORNIA STREET SUITE 2700 SAN FRANCISCO CA 94111 990 2015-07-01 951875978 La Jolla Country Day School % KELLY WHITE LAJO 8584533440 9490 Genesee Avenue La Jolla CA 92037 DAVE SIGAL CFO 8584533440 2017-02-14 true rosemarie brown P01278077 4159863900 2015 2021-01-29 14:40:06Z Dr Gary Krahn 9490 Genesee Avenue La Jolla CA 92037 56013490 false X www.ljcds.org X 1926 CA TO PREPARE INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION AND PERSONAL GROWTH. 18 17 391 265 0 1600357 1516792 34091663 34309994 581840 806170 32051 46829 36305911 36679785 4142792 4281290 0 0 20669402 21326622 66 0 601968 10592282 10092218 35404542 35700130 901369 979655 101117658 99432147 62895863 63741307 38221795 35690840 La Jolla Country Day School prepares individuals for a lifetime of intellectual exploration, personal growth and social responsibility. false false 30546684 4281290 34402330 La Jolla Country Day School prepares individuals for a lifetime of intellectual exploration, personal growth and social responsibility while inspiring greatness for a better world. The school has an authorized enrollment limit of 1,200 students from nursery to 12th grade. 30546684 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true true true false false false false false true false false false true false false false false false false false false true 109 0 true 391 true false false false false false true true false false false false X 18 17 false false true false false false false true true false false true true true true true true true true false CA X KELLY WHITE 8584533440 9409 REGENTS ROAD La Jolla CA 92037 Manish Parikh President 1.0 0.0 X X 0 0 0 Angela Glynn VP Development 1.0 0.0 X X 0 0 0 Cameron Rooke VP Trustees 1.0 0.0 X X 0 0 0 Chris Richey Treasurer 1.0 0.0 X X 0 0 0 Sherry Bahrambeygui-Hosey Secretary 1.0 0.0 X X 0 0 0 David Ashworth Trustee 1.0 0.0 X 0 0 0 Lucy Smith Conroy Trustee 1.0 0.0 X 0 0 0 Mike Dee Trustee 1.0 0.0 X 0 0 0 Elese Denis Trustee 1.0 0.0 X 0 0 0 Karen Deschaine Trustee 1.0 0.0 X 0 0 0 Rebecca Gaffney Trustee 1.0 0.0 X 0 0 0 Kimberly Goldman Trustee 1.0 0.0 X 0 0 0 Michael Hoffman Trustee 1.0 0.0 X 0 0 0 Bob Kain Trustee 1.0 0.0 X 0 0 0 Jim Kelly Trustee 1.0 0.0 X 0 0 0 Chris Lischewski Trustee 1.0 0.0 X 0 0 0 Pamela Gray Payton Trustee 1.0 0.0 X 0 0 0 Michelle O'Donnell Parent's Association President 1.0 0.0 X 0 0 0 Kevin Wechter Trustee 1.0 0.0 X 0 0 0 Dr Gary Krahn Head of School 40.0 0.0 X 233768 0 23815 David Sigal Chief Financial Officer 40.0 0.0 X 210644 0 26772 Mark Marcus Asst Head of School Ops 40.0 0.0 X 231718 0 25444 Greg Martin Head of Upper School 40.0 0.0 X 167210 0 116053 Marna Weiss Padowitz Head of Lower School 40.0 0.0 X 152689 0 22429 Colleen O'Boyle Head of Middle School 40.0 0.0 X 141361 0 21000 Robert Derby IT Director 40.0 0.0 X 129768 0 18353 Jeffrey Hutzler Athletics Director 40.0 0.0 X 128403 0 18121 Judy Fox Former Head of School 40.0 0.0 X 268880 0 12410 1664441 0 284397 29 true true false DEMPSEY CONSTRUCTION INC 5937 DARWIN CT SUITE 103 CARLSBAD CA 92008 GENERAL CONTRACTOR 852516 ABM ONSITE SERVICES - WEST INC PO BOX 745799 LOS ANGELES CA 900745799 JANITORIAL 290274 ELITE SHOW SERVICES INC 2878 CAMINO DEL RIO SOUTH 260 SAN DIEGO CA 92108 SECURITY 154585 BRICKMAN GROUP LTD LLC 3630 SOLUTIONS CENTER CHICAGO IL 60677 LANDSCAPING 123703 4 337931 1178861 39818 1516792 TUITION REVENUE 611600 32649662 32649662 AUXILIARY SERVICE FEES 611600 1529131 1529131 APPLICATION FEES AND FORFEITURES 611600 131201 131201 34309994 559422 559422 0 0 0 0 0 19451614 1000 19204665 1201 246949 -201 246748 246748 78045 337931 127839 -49794 -49794 0 4287 4287 4287 OTHER INCOME 611600 92336 92336 92336 36679785 34402330 760663 0 4281290 4281290 0 0 1108029 369644 681353 57032 0 15861379 13754789 1828425 278165 1045151 874399 152113 18639 2066049 1823231 212625 30193 1246014 1042446 181347 22221 0 122649 122649 72730 72730 0 0 93185 93185 1184955 696612 458804 29539 39748 39748 1526446 1372563 130493 23390 315875 262549 46706 6620 0 576010 552079 20264 3667 2727 503 1757 467 0 58320 40747 15137 2436 1837493 1668788 145736 22969 0 2959046 2836108 104097 18841 342670 293472 43048 6150 EQUIPMENT RENT 217824 211207 5770 847 TRAINING 265031 225294 39296 441 PRINTING/PUBLICATIONS 31854 2114 13688 16052 BAD DEBT 31687 31687 413968 238849 110820 64299 35700130 30546684 4551478 601968 858098 778123 21366960 21177102 7144 14570 184112 142164 0 0 0 0 0 0 12377 8049 554824 558863 78422451 26549963 53179853 51872488 22848128 23257982 1438419 1552690 0 0 0 0 667743 70116 101117658 99432147 3026635 2771246 0 0 12878335 12521768 29335688 28267439 0 0 0 0 9406308 9246043 0 0 8248897 10934811 62895863 63741307 X 33547547 31208702 2020786 1786149 2653462 2695989 38221795 35690840 101117658 99432147 X 979655 -820944 -2689666 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23782250 1502638 -223555 787011 24274322 25240998 482527 808062 2749337 23782250 21159025 884704 3200674 3405 25240998 14363469 5965122 883864 53430 21159025 13060297 1899235 -561610 34453 14363469 0.84110 0.11100 0.04790 true false 9920000 9920000 62384145 22414963 39969182 5907055 4135000 1772055 211251 211251 51872488 0 INTEREST RATE SWAPS 10934811 10934811 X 28922539 -820944 -7064142 -7885086 36807625 -127840 -127840 36679785 31453494 127839 127839 31325655 4374475 4374475 35700130 Description of Intended Use of Endowment Funds Schedule D, Part V, Line 4: Board designated endowment funds are used at the discretion of the Board, and may vary from time-to-time. Interest and dividends earned on donor-restricted endowment funds are used for the purpose stipulated by the donors. Due to the relatively small size of its endowment, the School has not enacted a policy of spending principal or principal appreciation of the funds (absent donor requirements to the contrary). FIN 48 (ASC 740) Footnote Schedule D, Part X, Line 2: The School is exempt from federal income tax under the provisions of Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The School follows authoritative guidance related to uncertain tax positions. The School recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. The School has no uncertain tax positions or amounts accrued in the financial statements related to uncertain tax positions at June 30, 2016. There have been no material changes in unrecognized benefits as of June 30, 2016, nor are any changes anticipated in the twelve months following June 30, 2016. There have been no related tax penalties or interest, which would be classified as a tax expense in the statement of activities. All tax-exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the organization as a tax-exempt entity under Internal Revenue Code Section 501(c)(3) and applicable state statutes. As of June 30, 2016, the federal statute of limitations remains open for the 2012 through 2015 tax years. The statute of limitations for the state income tax remains open from 2011 through 2015 tax years. Reconciliation of Revenue per Audited Financial Statements With Return Schedule D, Part XI, Line 2d: Custodial Fees $(93,185) Tuition Financial Assistance $(4,281,290) Change in Value of Interest Rate Swaps $(2,685,914) Change in Value of Beneficial Int in Perpetual Trust $(3,753) Schedule D, Part XI, Line 4b: Fundraising Expenses $(127,839) Rounding $(1) Reconciliation of Expenses per Audited Financial Statements With Return Schedule D, Part XII, Line 2d: Fundraising Expenses $127,839 Schedule D, Part XII, Line 4b: Custodial Fees $93,185 Tuition Financial Assistance $4,281,290 true true true true true true true false false false false false false false false false false true Publication of Nondiscriminatory Policy Schedule E, Part I, Line 3: Notice of nondiscriminatory policy was advertised in the San Diego Union Tribune on June 6, 2016. Netzel Grigsby Associates Campaign Study false CA Blue Bash 415976 337931 78045 58674 5200 63965 0 415976 337931 78045 58674 5200 63965 127839 -49794 true Student Financial Assistance 202 4281290 Process for Monitoring Use of Grant Funds in the United States Schedule I, Part I, Line 2: The financial assistance committee meets at least annually to review the applications for financial assistance. Qualifying students are granted funds on a demonstrated needs basis. X X true true X X X X false false false false false false false false false Judy Fox Former Head of School 163800 0 50000 0 55080 0 12285 0 125 0 281290 0 0 0 Dr Gary Krahn Head of School 195468 0 0 0 38300 0 15000 0 8815 0 257583 0 0 0 David Sigal Chief Financial Officer 209607 0 0 0 1037 0 15894 0 10878 0 237416 0 0 0 Mark Marcus Asst Head of School Ops 225489 0 0 0 6229 0 16874 0 8570 0 257162 0 0 0 Greg Martin Head of Upper School 158711 0 0 0 8499 0 13060 0 102993 0 283263 0 0 0 Marna Weiss Padowitz Head of Lower School 151591 0 0 0 1098 0 11419 0 11010 0 175118 0 0 0 Colleen O'Boyle Head of Middle School 140384 0 0 0 977 0 10538 0 10462 0 162361 0 0 0 Travel for Companions Schedule J, Part I, Line 1a: The current Head of School's spouse occasionally accompanies the Head of School on business trips (when deemed appropriate), the value of which is reported as taxable compensation on the current Head of School's Form W-2, when required. Housing Allowance Schedule J, Part I, Line 1a: As part of the Head of School's employment contract, the school provides him/her with a housing allowance which is reported as taxable compensation on Form W-2. Severance Arrangements Schedule J, Part I, Line 4a: The Head of School has a severance provision as part of his employment contract. The base salary may be paid for a period of six months, depending on the reason for termination. A ABAG Finance Authority for Nonprofit Corporations 943130123 00037cqq6 2010-10-14 29850000 Refunding of Prior Bonds false false false A 0 0 29850000 0 0 0 0 0 0 0 29850000 0 true false true true A false false false false 0 false false false true A false true true false 0 false 0 true true A true Schedule K, Part I, Column F The date of issuance of the bonds refunded were 6/29/2006 and 7/12/2007. Schedule K, Part IV, Line 2c The final arbitrage rebate and yield restriction compliance report was completed on 1/27/2014. 11583 Need-Based Scholarship Financial Aid X 4 33345 Fair Market Value X Playground Equipment 1 223 Fair Market Value X Music Instruments 6 6250 Fair Market Value 0 false true false Changes to Organizational Documents Form 990, Part VI, Section A, Line 4: Effective March 8, 2016, the School changed its Bylaws to eliminate the President of the Alumni Leadership Council and President of the Parent Association as voting ex-officio members of the board. The Vice-President for Development position was also eliminated as an officer. Form 990 Review Process Form 990, Part VI, Section B, Line 11b and Part XII, Line 2c: The School's Form 990 is prepared by an outside accounting firm based upon information provided by the School. The full copy is reviewed by internal management of the School for accuracy and completeness. The Audit Committee, which has responsibility for oversight of the audit and selection of an independent accountant, then reviews the full Form 990. The last step in the review process, a full copy of the Form 990 is made available for viewing to each voting member of the School's governing body via a password-protected website before it is filed with the IRS. Monitoring and Enforcement of Conflict of Interest Policy Form 990, Part VI, Section B, Line 12c: The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by having an annual written confirmation by all affected individuals who are instructed to notify the school of any subsequent changes. Process for Determining Comp of Top Executive and Key Employees Form 990, Part VI, Section B, Line 15: The process for determining compensation of the School's Head of School and other key employees involves the following: (1) Identification of key employees, (2) Review and approval by a subcommittee of the governing body and the Board of Trustees, (3) Use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations, and (4) Contemporaneous documentation and recordkeeping with respect to deliberations and decisions regarding the compensation arrangement. Documents Made Available to the Public Form 990, Part VI, Section C, Line 19: The governing documents, conflict of interest policy and financial statements are not published. Explanation of Compensation of Highest Compensated Employee: Form 990, Part VII, Section A: A top five highest compensated employee received non-taxable tuition financial assistance grants in the amount of $78,996. The grants were made on a demonstrated needs-basis pursuant to the schools financial assistance policy. Other Changes in Net Assets Form 990, Part XI, Line 9: Change in Value of Interest Rate Swaps $(2,685,914) Change in Value of Beneficial Int in Perpetual Trust $(3,753) Rounding $1