KENTUCKY COUNTRY DAY SCHOOL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY COUNTRY DAY SCHOOL INC (EIN 61-0731998)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201421349349303672
- Schema version
- 2012v2.1
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T12:22:57-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271235638 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTJOY CHILTON MEDLEY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 462 S FOURTH ST SUITE 2600 | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 402023445 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610731998 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY COUNTRY DAY SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KENT | NameControl |
| Phone | 5024230440 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LARRY E COOPER | Name |
| Title | DIRECTOR OF BUSINESS & FINANCE | Title |
| Phone | 5024230440 | Phone |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | REBECCA L PHILLIPS CPA | Name |
| PTIN | P00024055 | PTIN |
| Phone | 5027491900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRADLEY E LYMAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20458130 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KCD.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | KY | StateLegalDomicile |
| Activity Or Mission Description | HIGH QUALITY EDUCATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 295 | TotalNbrEmployees |
| Total Nbr Volunteers | 700 | TotalNbrVolunteers |
| Total Gross UBI | 76337 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -56372 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1191571 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 678414 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 13990033 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14529962 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 872909 | InvestmentIncomePriorYear |
| Investment Income Current Year | 712485 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 168365 | OtherRevenuePriorYear |
| Other Revenue Current Year | 172098 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16222878 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16092959 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10588221 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11083925 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 537846 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4755663 | OtherExpensePriorYear |
| Other Expenses Current Year | 5015502 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15343884 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16099427 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 878994 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -6468 | RevenuesLessExpensesCY |
| Total Assets BOY | 38140118 | TotalAssetsBOY |
| Total Assets EOY | 39268823 | TotalAssetsEOY |
| Total Liabilities BOY | 11658691 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11504216 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26481427 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27764607 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | KENTUCKY COUNTRY DAY SCHOOL'S MISSION IS TO PROVIDE THE HIGHEST QUALITY EDUCATION THROUGH AN EXCEPTIONALLY QUALIFIED FACULTY IN AN INCREASINGLY DIVERSE EDUCATIONAL COMMUNITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 11505980 | Expense |
| Revenue | 14529962 | Revenue |
| Description | ACADEMICS: KCD'S OVER 100 TEACHERS FOCUS ON PROVIDING STIMULATION FOR INDIVIDUAL EXPRESSION AND ACHIEVEMENT FOR THE 939 STUDENTS ENROLLED IN GRADES K-12. TECHNOLOGY IS USED IN INSTRUCTION FROM AN EARLY AGE, AND ALL UPPER SCHOOL STUDENTS HAVE LAPTOPS FOR CLASSWORK AND ASSIGNMENTS. 100% 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 INTRAMURAL SPORTS PROGRAMS. | Description |
| Total Program Service Expense | 11505980 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 1 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 295 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARRY COOPER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5024230440 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MARY BARRAZOTTO | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| RUDY GERNERT | |||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| RUSSEL COX SR | |||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| ROGER SHANNON | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| TERRI ALLEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KAREN BLUE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD CARUCCI | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHAMBERS MOORE | |||||||
| CO-CHAIR STRATEGIC PLANNIN | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN MOSS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PHILIP POINDEXTER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BILL TWAY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOHN H DAVIS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CYNTHIA GRISSOM | |||||||
| CHAIR OF GOVERNANCE COMMIT | 1.00 | X | 0 | 0 | 0 | ||
| KATE LATTS | |||||||
| CHAIR OF DEVELOPMENT COMMI | 1.00 | X | 0 | 0 | 0 | ||
| TODD LYLES | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAUL WEDGE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BARBIE DICKENS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LEE GARLOVE | |||||||
| CO-CHAIR STRATEGIC PLANNIN | 1.00 | X | 0 | 0 | 0 | ||
| AMAR KHADEY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| AMY LAVIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| WILLIAM LEWIS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUZANNE MCCLENDON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES ELLIOTT | |||||||
| VICE PRESIDENT OF DEVELOPM | 50.00 | X | 93295 | 0 | 25398 | ||
| LARRY COOPER | |||||||
| DIRECTOR OF BUSINESS/FINAN | 50.00 | X | 101282 | 0 | 14404 | ||
| BRADLEY LYMAN | |||||||
| HEAD OF SCHOOL | 50.00 | X | 330244 | 0 | 38494 | ||
| JAMES T GREEN | |||||||
| ATHLETIC DIRECTOR | 50.00 | 118665 | 0 | 76132 | X | ||
| MARCHE HARRIS | |||||||
| UPPER SCHOOL HEAD | 50.00 | 103388 | 0 | 10683 | X | ||
| FRANK HEIL | |||||||
| OPERATIONS DIRECTOR | 50.00 | 101290 | 0 | 7609 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 848164 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 172720 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 85320 | FundraisingEvents |
| All Other Contributions | 593094 | AllOtherContributions |
| Noncash Contributions | 82752 | NoncashContributions |
| Total Contributions | 678414 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 13854984 | 13854984 |
| AFTER SCHOOL PROGRAMS | 611710 | 158230 | 158230 |
| SUMMER PROGRAM INCOME | 611710 | 136898 | 136898 |
| ARTS ACADEMY | 611710 | 112967 | 112967 |
| PARENT ASSOCIATION | 611710 | 77061 | 77061 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 189822 | TotalRevenueColumn |
| Related Or Exempt Function Income | 189822 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14529962 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 475256 | TotalRevenueColumn |
| Exclusion | $475,256 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16759 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16759 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16759 | TotalRevenueColumn |
| Unrelated Business Revenue | 16759 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4444348 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4205220 | Securities |
| Other | 1899 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 239128 | Securities |
| Other | -1899 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 237229 | TotalRevenueColumn |
| Exclusion | $237,229 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 129665 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 85320 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 115657 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14008 | TotalRevenueColumn |
| Exclusion | $14,008 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 88210 | GrossIncomeGaming |
| Gaming Direct Expenses | 42395 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45815 | TotalRevenueColumn |
| Exclusion | $45,815 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| THEATRE PERFORMANCES | 900004 | 59578 | 59578 | |
| MISCELLANEOUS INCOME | 900099 | 29346 | $29,346 | |
| VENDING INCOME | 611710 | 6592 | $6,592 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 95516 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16092959 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14529962 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 76337 | UnrelatedBusinessRevenue |
| Exclusion | $808,246 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 653175 | Total |
| Program Services | 111856 | ProgramServices |
| Management And General | 300389 | ManagementAndGeneral |
| Fundraising | 240930 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8605383 | Total |
| Program Services | 6762850 | ProgramServices |
| Management And General | 1780239 | ManagementAndGeneral |
| Fundraising | 62294 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 553023 | Total |
| Program Services | 468224 | ProgramServices |
| Management And General | 75602 | ManagementAndGeneral |
| Fundraising | 9197 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 639035 | Total |
| Program Services | 411867 | ProgramServices |
| Management And General | 199856 | ManagementAndGeneral |
| Fundraising | 27312 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 633309 | Total |
| Program Services | 529085 | ProgramServices |
| Management And General | 93091 | ManagementAndGeneral |
| Fundraising | 11133 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7947 | Total |
| Management And General | 7947 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53245 | Total |
| Management And General | 53245 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35592 | Total |
| Management And General | 35592 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101796 | Total |
| Program Services | 56910 | ProgramServices |
| Management And General | 44266 | ManagementAndGeneral |
| Fundraising | 620 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81952 | Total |
| Management And General | 81952 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 216807 | Total |
| Program Services | 13048 | ProgramServices |
| Management And General | 181534 | ManagementAndGeneral |
| Fundraising | 22225 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121738 | Total |
| Management And General | 106621 | ManagementAndGeneral |
| Fundraising | 15117 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 662722 | Total |
| Program Services | 487432 | ProgramServices |
| Management And General | 153354 | ManagementAndGeneral |
| Fundraising | 21936 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28451 | Total |
| Management And General | 28451 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 219541 | Total |
| Management And General | 219541 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 961229 | Total |
| Program Services | 701739 | ProgramServices |
| Management And General | 227909 | ManagementAndGeneral |
| Fundraising | 31581 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166752 | Total |
| Management And General | 146117 | ManagementAndGeneral |
| Fundraising | 20635 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| INSTRUCTIONAL - OTHER | 1072948 | 1072948 | ||
| ADMINISTRATIVE - OTHER | 826200 | 563902 | 199044 | 63254 |
| CAFETERIA - OTHER | 350820 | 258028 | 81180 | 11612 |
| THEATRE PERFORMANCES | 68091 | 68091 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39671 | Total |
| Management And General | 39671 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16099427 | Total |
| Program Services | 11505980 | ProgramServices |
| Management And General | 4055601 | ManagementAndGeneral |
| Fundraising | 537846 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 350 | BOY |
| EOY | 350 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2430863 | BOY |
| EOY | 2269667 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1336685 | BOY |
| EOY | 858127 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50964 | BOY |
| EOY | 35706 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4569 | BOY |
| EOY | 3980 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162956 | BOY |
| EOY | 115806 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 30261340 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10520869 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19331029 | BOY |
| EOY | 19740471 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12483333 | BOY |
| EOY | 13442561 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52284 | BOY |
| EOY | 45154 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2287085 | BOY |
| EOY | 2757001 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38140118 | BOY |
| EOY | 39268823 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1776865 | BOY |
| EOY | 1852027 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3951892 | BOY |
| EOY | 4151682 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5190999 | BOY |
| EOY | 4847235 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 214118 | BOY |
| EOY | 191386 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 524817 | BOY |
| EOY | 461886 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11658691 | BOY |
| EOY | 11504216 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13131841 | BOY |
| EOY | 13282023 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2600557 | BOY |
| EOY | 3246443 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10749029 | BOY |
| EOY | 11236141 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26481427 | BOY |
| EOY | 27764607 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38140118 | BOY |
| EOY | 39268823 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -6468 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 705734 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 583914 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12483283 | BeginningOfYearBalance |
| Contributions | 157290 | Contributions |
| Investment Earnings Or Losses | 1409530 | InvestmentEarningsOrLosses |
| Other Expenditures | 572000 | OtherExpenditures |
| Administrative Expenses | 35592 | AdministrativeExpenses |
| End Of Year Balance | 13442511 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13226424 | BeginningOfYearBalance |
| Contributions | 108048 | Contributions |
| Investment Earnings Or Losses | -236825 | InvestmentEarningsOrLosses |
| Other Expenditures | 578000 | OtherExpenditures |
| Administrative Expenses | 36364 | AdministrativeExpenses |
| End Of Year Balance | 12483283 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11798400 | BeginningOfYearBalance |
| Contributions | 100314 | Contributions |
| Investment Earnings Or Losses | 1907328 | InvestmentEarningsOrLosses |
| Other Expenditures | 542433 | OtherExpenditures |
| Administrative Expenses | 37185 | AdministrativeExpenses |
| End Of Year Balance | 13226424 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10750943 | BeginningOfYearBalance |
| Contributions | 279671 | Contributions |
| Investment Earnings Or Losses | 1238143 | InvestmentEarningsOrLosses |
| Other Expenditures | 438800 | OtherExpenditures |
| Administrative Expenses | 31557 | AdministrativeExpenses |
| End Of Year Balance | 11798400 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9755886 | BeginningOfYearBalance |
| Contributions | 2763874 | Contributions |
| Investment Earnings Or Losses | -1281027 | InvestmentEarningsOrLosses |
| Other Expenditures | 463000 | OtherExpenditures |
| Administrative Expenses | 24790 | AdministrativeExpenses |
| End Of Year Balance | 10750943 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.15090 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.62420 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.22490 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 672470 | OtherCostOrOtherBasis |
| Book Value | 672470 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20412947 | OtherCostOrOtherBasis |
| Depreciation | 4545827 | Depreciation |
| Book Value | 15867120 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4500769 | OtherCostOrOtherBasis |
| Depreciation | 2297514 | Depreciation |
| Book Value | 2203255 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4575609 | OtherCostOrOtherBasis |
| Depreciation | 3577983 | Depreciation |
| Book Value | 997626 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 99545 | OtherCostOrOtherBasis |
| Depreciation | 99545 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19740471 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| OTHER RECEIVABLES | 20370 |
| BENEFICIAL INTEREST IN CHARITABLE TRUSTS | 2736631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2757001 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS HELD FOR OTHERS | $183,977 |
| FAIR VALUE OF INTEREST RATE SWAP | $277,909 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 461886 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 17243432 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 705734 | NetUnrealizedGainsInvestments |
| Other Revenues | 480331 | OtherRevenues |
| Revenue Not Rptd F990 | 1186065 | RevenueNotRptdF990 |
| Revenue Subtotal | 16057367 | RevenueSubtotal |
| Investment Expenses Not Included | 35592 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 35592 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16092959 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15960252 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 7933 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 7933 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15952319 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 35592 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 111516 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 147108 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16099427 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO SUPPORT OPERATIONS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO INCOME TAX EXPENSE IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ACCOUNTING STANDARDS CODIFICATION. NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL'S 2009-2012 TAX YEARS REMAIN OPEN AND SUBJECT TO EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT-INTEREST TRUST 478,432. LOSS ON ASSET DISPOSAL 1,899. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON ASSET DISPOSAL 1,899. CHANGE IN CONTRIBUTION RECEIVABLE ALLOWANCE 6,034. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN FAIR VALUE OF CASH FLOW HEDGE 111,516. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | RACIALLY NONDISCRIMINATORY POLICIES ARE PUBLICIZED THROUGH ADVERTISEMENT BOTH IN PRINT AND BROADCAST. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 214985 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 85320 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 129665 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 58440 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 5278 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 21270 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 900 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 29769 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 214985 | GrossReceiptsTotal |
| Charitable Contributions Total | 85320 | CharitableContributionsTotal |
| Gross Revenue Total Events | 129665 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 58440 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 5278 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 21270 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 900 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 29769 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 115657 | DirectExpenseSummaryEvents |
| Net Income Summary | 14008 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 88210 | GrossRevenueOtherGaming |
| Cash Prizes Other Gaming | 15000 | CashPrizesOtherGaming |
| Non Cash Prizes Other Gaming | 26000 | NonCashPrizesOtherGaming |
| Other Direct Expenses Other Gaming | 1395 | OtherDirectExpensesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Volunteer Labor Prcnt Other Gaming | 0.40000 | VolunteerLaborPrcntOtherGaming |
| Gross Revenue Total Gaming | 88210 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 15000 | CashPrizesTotalGaming |
| Non Cash Prizes Total Gaming | 26000 | NonCashPrizesTotalGaming |
| Other Direct Expenses Total Gaming | 1395 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 42395 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 45815 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | KY | StatesWhereGamingConducted |
| Licensed | 1 | Licensed |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Name Of Gaming Rec Keeper Person | CHRIS GREEN | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | JAMES ELLIOT | GamingManagerNamePerson |
| Gaming Manager Services Provided | OVERSEES DISTRIBUTION AND COLLECTION OF RAFFLE TICKETS, DEPOSITS MONEY FROM SALES OF RAFFLE TICKETS AND FILES CHARITABLE GAMING REPORTS WITH THE STATE. | GamingManagerServicesProvided |
| Gaming Manager Is Director Officer | X | GamingManagerIsDirectorOfficer |
| Charitable Distrib Required | 0 | CharitableDistribRequired |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRADLEY LYMAN | ||||||||||||||
| HEAD OF SCHOOL | 307332 | 0 | 22912 | 0 | 0 | 0 | 19729 | 0 | 18765 | 0 | 368738 | 0 | 0 | 0 |
| JAMES T GREEN | ||||||||||||||
| ATHLETIC DIRECTOR | 118665 | 0 | 0 | 0 | 0 | 0 | 9729 | 0 | 66403 | 0 | 194797 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | TRAVEL EXPENSES FOR THE SPOUSE OF THE HEAD OF SCHOOL IS REIMBURSED FOR ONE TRIP REQUIRED BY THE HEAD OF SCHOOL PER SCHOOL YEAR. THE HEAD OF SCHOOL LIVES IN A HOME OWNED BY THE SCHOOL. THE HEAD PAYS RENT TO KENTUCKY COUNTRY DAY SCHOOL AND HIS WAGES ARE INCREASED BY AN AMOUNT COMMENSURATE WITH THE RENT AND ITS TAXABLE EFFECT OF THE HEAD'S INCOME. THE UTILITIES AND MAINTENANCE EXPENSES ASSOCIATED WITH THE AFOREMENTIONED HOUSE ARE PAID BY KENTUCKY COUNTRY DAY SCHOOL. CERTAIN SOCIAL CLUB DUES THROUGH WHICH THE HEAD OF SCHOOL CAN SOLICIT DONATIONS TO THE SCHOOL ARE PAID FOR BY KENTUCKY COUNTRY DAY. |
| PART I, LINE 7 | THE HEAD OF SCHOOL'S BONUS IS BASED ON PREDETERMINED SCHOOL OBJECTIVES ESTABLISHED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| CITY OF BROWNSBORO FARM KENTUCKY | |||||||
| A | 610845788 | 2009-11-01 | 2900157 | EDUCATIONAL FACILITIES REVENUE BONDS | 0 | 0 | 0 |
| CITY OF BROWNSBORO FARM KENTUCKY | |||||||
| B | 610845788 | 2009-11-01 | 4945780 | EDUCATIONAL FACILITIES REVENUE BONDS | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| A | 2900157 | 26354 | 2873803 | 2010 | 1 | 0 | 1 | 1 |
| B | 4945780 | 44943 | 4900839 | 2011 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Total Private Business UseTotalPrivateBusinessUse |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 | ||
| B | 0 | 1 | 0 | 0 | 0 | 0 | 1 | 0.03290 | 0.03290 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STOCK YARDS BANK | ||||||||||||
| A | 0 | 1 | 0 | 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 | 0 | 0 |
| STOCK YARDS BANK | ||||||||||||
| B | 0 | 1 | 0 | 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 14700 | AmountOfGrant |
| Type Of Assistance | DISCOUNTED TUITION | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JANE LYMAN | |||
| KCD TEACHER | 65306 | JANE LYMAN, A TEACHER AT AND EMPLOYEE OF KCD, IS THE WIFE OF BRAD LYMAN, THE HEAD OF THE SHCOOL. THE AMOUNT OF TRANSACTION LISTED IS THAT OF THE WAGES PAID TO JANE LYMAN FOR HER TEACHING. | 0 |
| STOCK YARDS BANK | |||
| ENTITY OF WHICH PHILIP POINDEXTER, TRUSTEE, IS ALSO AN OFFICER | 575905 | PHILIP POINDEXTER, A TRUSTEE OF KCD, IS AN EXECUTIVE OFFICER OF STOCK YARDS BANK AND TRUST COMPANY, THE MAIN LENDER TO KCD VIA THE BOND ISSUE ON WHICH IT IS THE SOLE HOLDER. KCD PAID PRINCIPAL PAYMENTS OF $366,495 UNDER THE BONDS AND MADE INTEREST AND NET SWAP DIFFERENTIAL PAYMENTS TOTALING $209,410 DURING THE FISCAL YEAR. STOCK YARDS BANK WAS SELECTED UNDER A COMPETITIVE BID PROCESS INVOLVING SEVERAL SIMILAR FINANCIAL INSTITUTIONS. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 24312 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | AVERAGE STOCK VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | AUCTION ITEMS | Description |
| Number Of Contributions | 275 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 58440 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | CONTROLLER FUNCTION PERFORMED BY EMERALD ADVISORS GROUP, LLC. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS REVIEWED BY THE FINANCE DIRECTOR AND THE BOARD OF DIRECTORS. 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 CONFLICT 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 JOINT RESEARCH AND PLANNING OFFICE (JRPO) REPORTS, 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 STATEMENTS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT INTEREST TRUST 478,432. UNCOLLECTIBLE CONTRIBUTIONS -6,034. CHANGE IN FAIR VALUE OF CASH FLOW HEDGE 111,516. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE AUDIT 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 FOR A PORTION OF ALL MEETINGS. DURING THE PROCESS, THE COMMITTEE MEETS WITH THE OUTSIDE AUDITORS WITHOUT THE PRESENCE OF MANAGEMENT OF THE SCHOOL. THE AUDIT REPORT IS THEN PRESENTED BY THE FINANCE AND AUDIT COMMITTEE CHAIR TO THE ENTIRE BOARD. |
Comments