LOUDOUN COUNTRY DAY SCHOOL INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LOUDOUN COUNTRY DAY SCHOOL INC (EIN 54-0662863)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-16
- IRS object ID
- 201641379349305934
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T13:27:52-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541673769 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MITCHELL & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 EAST MARKET ST 200 | AddressLine1Txt |
| City | LEESBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20176 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540662863 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUDOUN COUNTRY DAY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOUD | BusinessNameControlTxt |
| Phone | 7037773841 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1Txt |
| City | LEESBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20175 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | E RANDALL HOLLISTER PHD | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 7037773841 | PhoneNum |
| Signature | 2016-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | W MATTHEW BURNS | PreparerPersonNm |
| PTIN | P01265537 | PTIN |
| Phone | 7037774900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | E RANDALL HOLLISTER PHD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1Txt |
| City | LEESBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20175 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,072,708 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LCDS.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO NURTURE EACH STUDENT INTELLECTUALLY, ARTISTICALLY, SOCIALLY, EMOTIONALLY, AND PHYSICALLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 123 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $340,837 | PYContributionsGrantsAmt |
| CY Contributions Grants | $453,888 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,531,041 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,262,089 | CYProgramServiceRevenueAmt |
| PY Investment Income | $36,449 | PYInvestmentIncomeAmt |
| CY Investment Income | $86,296 | CYInvestmentIncomeAmt |
| PY Other Revenue | $81,049 | PYOtherRevenueAmt |
| CY Other Revenue | -$29,092 | CYOtherRevenueAmt |
| PY Total Revenue | $6,989,376 | PYTotalRevenueAmt |
| CY Total Revenue | $7,773,181 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,119,040 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,280,226 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $272,846 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,069,856 | PYOtherExpensesAmt |
| CY Other Expenses | $3,333,919 | CYOtherExpensesAmt |
| PY Total Expenses | $7,188,896 | PYTotalExpensesAmt |
| CY Total Expenses | $7,614,145 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$199,520 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $159,036 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,218,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,963,488 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,117,494 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,754,416 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,100,718 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,209,072 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO FOSTER THE INTELLECTUAL, EMOTIONAL, AND PHYSICAL GROWTH OF ITS CHILDREN IN A NURTURING ENVIRONMENT WHERE EACH CHILD IS RECOGNIZED AND VALUED. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,033,288 | ExpenseAmt |
| Revenue | $7,262,089 | RevenueAmt |
| Desc | THE TOTAL EDUCATIONAL PROGRAM AND EXPERIENCE DEVELOPS EACH STUDENT'S INTELLECTUAL, ARTISTIC, SOCIAL, EMOTIONAL, AND PHYSICAL CAPACITIES. THE TOTAL EXPERIENCE PROMOTES INDEPENDENCE, RESPONSIBILITY, A GOOD WORK ETHIC, TEAMWORK, LEADERSHIP, SPORTSMANSHIP, CHARACTER DEVELOPMENT, AND COMMUNITY SERVICE. PROGRAMS THAT OCCUR BEYOND THE REGULAR SCHOOL DAY HOURS OFFER OPPORTUNITIES FOR ENRICHMENT IN ACADEMICS, THE ARTS, AND PHYSICAL EDUCATION, AS WELL AS A SAFE ENVIRONMENT FOR CHILDREN TO BE CARED FOR UNTIL PICKED UP BY THEIR PARENTS. | Desc |
| Total Program Service Expenses | $6,033,288 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 123 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIMBERLY A MARTINO CPA LOUDOUN COUNTRY DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7037773841 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1Txt |
| City | LEESBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20175 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DR JILL MCCABE | |||||||
| CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JON FINKELSTEIN | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES R MCDERMOTT | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MELANIE LOCKWOOD HERMAN | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CINDY WILBERDING | |||||||
| OFFICER AT-LARGE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN AREZZO | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MASON BROWN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TINA BUCKLEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER CONNOLLY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS CRAGIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR NICOLE FULGHAM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAM MAROULIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAY NAKAMURA | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY PARKS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN RAMSEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR WILLIAM TYRRELL JR | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE BALDERRAMA | |||||||
| TRUSTEE - PARENT'S ASSOCIA | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| E RANDALL HOLLISTER PHD | |||||||
| HEADMASTER | 60.00 | Yes (X) | $277,295 | $0 | $39,613 | ||
| TIMOTHY BEAUCHEMIN | |||||||
| ASSISTANT HEADMASTER | 40.00 | $105,062 | $0 | $16,512 | Yes (X) | ||
| KIM MARTINO | |||||||
| BUSINESS MANAGER | 40.00 | $104,758 | $0 | $15,176 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $487,115 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $71,301 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $453,888 | AllOtherContributionsAmt |
| Total Contributions | $453,888 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611710 | $6,574,273 | $6,574,273 |
| BLDG USE, ETC | 611710 | $607,085 | $607,085 |
| TRANSPORTATION FEE | 480000 | $80,731 | $80,731 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,262,089 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,472 | TotalRevenueColumnAmt |
| Exclusion | $61,472 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $277,674 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $252,850 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,824 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,824 | TotalRevenueColumnAmt |
| Exclusion | $24,824 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $97,682 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $46,677 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,005 | TotalRevenueColumnAmt |
| Exclusion | $51,005 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS | 900099 | $28,303 | $28,303 |
| EXPIRED INCENTIVE PLED | 900099 | -$108,400 | -$108,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$80,097 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,773,181 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,262,089 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $57,204 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,084 | TotalAmt |
| Program Services | $155,498 | ProgramServicesAmt |
| Management And General | $97,168 | ManagementAndGeneralAmt |
| Fundraising | $75,418 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,207,366 | TotalAmt |
| Program Services | $2,662,114 | ProgramServicesAmt |
| Management And General | $481,105 | ManagementAndGeneralAmt |
| Fundraising | $64,147 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,037 | TotalAmt |
| Program Services | $45,249 | ProgramServicesAmt |
| Management And General | $72,166 | ManagementAndGeneralAmt |
| Fundraising | $9,622 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,920 | TotalAmt |
| Program Services | $321,658 | ProgramServicesAmt |
| Management And General | $24,055 | ManagementAndGeneralAmt |
| Fundraising | $3,207 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,819 | TotalAmt |
| Program Services | $187,031 | ProgramServicesAmt |
| Management And General | $72,166 | ManagementAndGeneralAmt |
| Fundraising | $9,622 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994,885 | TotalAmt |
| Program Services | $994,885 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,776 | TotalAmt |
| Program Services | $467,204 | ProgramServicesAmt |
| Management And General | $251,572 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OPERATIONS | $589,125 | $589,125 | ||
| INSTRUCTIONAL | $575,218 | $575,218 | ||
| GENERAL & ADMIN | $420,609 | $309,779 | $110,830 | |
| FINANCING COSTS | $31,296 | $31,296 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,010 | TotalAmt |
| Program Services | $4,010 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,614,145 | TotalAmt |
| Program Services | $6,033,288 | ProgramServicesAmt |
| Management And General | $1,308,011 | ManagementAndGeneralAmt |
| Fundraising | $272,846 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,270 | BOYAmt |
| EOY | $146,264 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,592,990 | BOYAmt |
| EOY | $5,998,974 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,700 | BOYAmt |
| EOY | $21,700 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,126 | BOYAmt |
| EOY | $56,878 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,077 | BOYAmt |
| EOY | $12,768 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,978,844 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,141,024 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,446,113 | BOYAmt |
| EOY | $28,837,820 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $823,557 | BOYAmt |
| EOY | $828,511 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,379 | BOYAmt |
| EOY | $60,573 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,218,212 | BOYAmt |
| EOY | $35,963,488 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,246 | BOYAmt |
| EOY | $238,418 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,160,000 | BOYAmt |
| EOY | $18,715,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,806,248 | BOYAmt |
| EOY | $1,800,998 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,117,494 | BOYAmt |
| EOY | $20,754,416 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,075,628 | BOYAmt |
| EOY | $14,271,075 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,505 | BOYAmt |
| EOY | $95,981 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $814,585 | BOYAmt |
| EOY | $842,016 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,100,718 | BOYAmt |
| EOY | $15,209,072 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,218,212 | BOYAmt |
| EOY | $35,963,488 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $159,036 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$50,682 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $814,585 | BeginningYearBalanceAmt |
| Contributions | $800 | ContributionsAmt |
| Investment Earnings Or Losses | $26,631 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $842,016 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $721,107 | BeginningYearBalanceAmt |
| Contributions | $1,900 | ContributionsAmt |
| Investment Earnings Or Losses | $91,628 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $50 | AdministrativeExpensesAmt |
| End Year Balance | $814,585 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $663,559 | BeginningYearBalanceAmt |
| Contributions | $1,500 | ContributionsAmt |
| Investment Earnings Or Losses | $56,118 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $70 | AdministrativeExpensesAmt |
| End Year Balance | $721,107 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $597,303 | BeginningYearBalanceAmt |
| Contributions | $26,075 | ContributionsAmt |
| Investment Earnings Or Losses | $40,231 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$50 | AdministrativeExpensesAmt |
| End Year Balance | $663,559 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $528,338 | BeginningYearBalanceAmt |
| Contributions | $6,845 | ContributionsAmt |
| Investment Earnings Or Losses | $62,170 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$50 | AdministrativeExpensesAmt |
| End Year Balance | $597,303 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,078,285 | OtherCostOrOtherBasisAmt |
| Book Value | $1,078,285 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,924,342 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,626,274 | DepreciationAmt |
| Book Value | $27,298,068 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,743,677 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,511,372 | DepreciationAmt |
| Book Value | $232,305 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $232,540 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,378 | DepreciationAmt |
| Book Value | $229,162 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,837,820 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ENROLLMENT DEPOSITS AND TUITION | $1,799,803 |
| ACCRUED INTEREST EXPENSE | $1,195 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,800,998 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,722,499 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$50,682 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$50,682 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,773,181 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,773,181 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,614,145 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,614,145 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,614,145 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | READING CHAIR - $148,370 DIVERSITY SCHOLARSHIP - $361,049 OTHER ENDOWMENTS - $332,597 |
| PART X, LINE 2: | THE SCHOOL ADOPTED THE GUIDANCE UNDER ASC TOPIC 740, ACCOUNTING FOR INCOME TAXES, AND MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO, OR DISCLOSURE IN, THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE GUIDANCE. INCOME TAX YEARS OPEN FOR IRS INSPECTION INCLUDE YEARS ENDED 2012, 2013, 2014, AND 2015. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $75,339 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $75,339 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $23,508 | OtherDirectExpensesEvent1Amt |
| Event2 | FALL FUN FAIR | Event2Nm |
| Gross Receipts Event2 | $18,167 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $18,167 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $16,471 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 5 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $4,176 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $4,176 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $6,698 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $97,682 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $97,682 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $46,677 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $46,677 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $51,005 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | E RANDALL HOLLISTER PHD | PersonNm |
| Title | HEADMASTER | TitleTxt |
| Base Compensation Filing Org | $228,600 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $48,695 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $11,430 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $28,183 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $316,908 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IDA OF LOUDOUN COUNTY VA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521310230 | BondIssuerEIN |
| Bond Issued | 2008-03-26 | BondIssuedDt |
| Issue Price | $29,700,000 | IssuePriceAmt |
| Purpose | TO BUILD NEW SCHOOL AT RED CEDAR | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $10,985,000 | RetiredAmt |
| Total Proceeds | $29,700,000 | TotalProceedsAmt |
| Capitalized Interest | $1,431,391 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $600,306 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $26,719,276 | CapitalExpendituresAmt |
| Substantial Completion | 2010 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 30.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TRUSTEES MELANIE LOCKWOOD HERMAN AND KAY NAKAMURA WORK TOGETHER FOR THE SAME EMPLOYER. MS. HERMAN IS AN OFFICER OF THE COMMON EMPLOYER. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES AFTER IT IS REVIEWED BY THE FINANCE COMMITTEE, AND BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE EXECUTIVE COMMITTEE MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE POLICY IS DISCUSSED DURING THE BOARD ORIENTATION SESSION, AND AT A MINIMUM OF ONE BOARD MEETING EACH YEAR. TRUSTEES ARE ENCOURAGED TO REPORT POTENTIAL OR ACTUAL CONFLICTS WITHOUT DELAY. EACH TRUSTEE IS REQUIRED TO COMPLETE AND SUBMIT ANNUALLY A RELATED PARTY QUESTIONNAIRE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMMITTEE ON HUMAN CAPITAL REVIEWS COMPENSATION FOR COMPARABLE POSITIONS AMOUNG PEER SCHOOLS, AND SHARES THAT INFORMATION WITH THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONVENES TO REVIEW THE DATA AND RECOMMEND COMPENSATION FOR THE HEADMASTER. THE FULL BOARD OF TRUSTEES VOTES ON THE HEADMASTER'S COMPENSATION. THE HEADMASTER REVIEWS SALARY STUDIES FOR COMPARABLE POSITIONS IN INDEPENDENT SCHOOLS IN SETTING COMPENSATION LEVELS FOR LCDS STAFF AND FACULTY. |
| FORM 990, PART VI, SECTION C, LINE 19 | LOUDOUN COUNTRY DAY SCHOOL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, PART 1A & SCHEDULE J, PART II, COLUMN (E) | HEADMASTER'S TOTAL COMPENSATION COMPRISES THE FOLLOWING COMPONENTS TO PROVIDE A COMPENSATION PACKAGE WHICH RECOGNIZES THE SCHOOL'S SUSTAINED SUCCESS AND THE HEADMASTER'S CONTRIBUTIONS TO ITS SUCCESS. THE KEY COMPONENTS INCLUDE BASE SALARY ($228,600), HIGH SCHOOL TUITION REIMBURSEMENT AND TAX GROSS-UP ($19,152), HOUSING ALLOWANCE ($30,000), RETIREMENT CONTRIBUTION ($11,430), AND OTHER NONTAXABLE BENEFITS ($28,183). ALMOST ALL INCREASES IN THE HEADMASTER'S COMPENSATION SINCE 2008 ARE DUE TO TUITION REIMBURSEMENT, WHICH BEGAN WHEN THE HEADMASTER'S CHILDREN ENTERED HIGH SCHOOL AND WILL CONTINUE UNTIL THEY GRADUATE FROM HIGH SCHOOL, AT WHICH TIME SUCH PAYMENTS WILL END. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FOR OVERSIGHT OF THE AUDIT PROCESS OR FOR SELECTION OF THE INDEPENDENT ACCOUNTANT. |
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