2014-11-25T15:19:12-06:00 2014-06-30 520982413 GROSS MENDELSOHN & ASSOCIATES PA 36 SOUTH CHARLES ST 18TH FLOOR BALTIMORE MD 21201 990 2013-07-01 520976194 THE JEMICY SCHOOL INC JEMI 4106532700 11 CELADON ROAD OWINGS MILLS MD 211173009 MICHAEL MEISEL PRESIDENT 4106532700 2014-11-25 1 TRICIA L THOMAS P00173345 4106855512 2014-11-25 2013 2015-11-30 17:44:51Z MICHAEL MEISEL 11 CELADON ROAD OWINGS MILLS MD 211173009 17365426 0 X WWW.JEMICYSCHOOL.ORG X 1973 MD JEMICY SCHOOL EDUCATES TALENTED AND BRIGHT STUDENTS, STRUGGLING WITH DYSLEXIA OR OTHER RELATED LANGUAGE-BASED LEARNING DIFFERENCES, BY ADDRESSING BOTH THEIR INTELLECTUAL STRENGTHS AND THEIR LEARNING NEEDS. THE SCHOOL UTILIZES CREATIVE, MULTISENSORY, RESEARCH-BASED PROGRAMS TO REALIZE THEIR INTELLECTUAL AND SOCIAL POTENTIAL THROUGH A PROVEN MULTISENSORY CURRICULUM. 31 30 174 4 0 0 1300664 2418541 9980747 10575545 808103 1839754 197266 27044 12286780 14860884 1132848 1173403 0 0 7525427 7730183 0 0 894928 2800262 3456597 11458537 12360183 828243 2500701 33465338 37613039 7162054 7601485 26303284 30011554 X JEMICY SCHOOL EDUCATES TALENTED AND BRIGHT STUDENTS, STRUGGLING WITH DYSLEXIA OR OTHER RELATED LANGUAGE-BASED LEARNING DIFFERENCES, BY ADDRESSING BOTH THEIR INTELLECTUAL STRENGTHS AND THEIR LEARNING NEEDS. THE SCHOOL UTILIZES CREATIVE, MULTISENSORY, RESEARCH-BASED PROGRAMS TO REALIZE THEIR INTELLECTUAL AND SOCIAL POTENTIAL THROUGH A PROVEN MULTISENSORY CURRICULUM. 0 0 9571726 1173403 10242655 THE JEMICY SCHOOL PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 329 STUDENTS IN GRADES 1-12 WITH DYSLEXIA AND OTHER LANGUAGE BASED LEARNING DIFFERENCES 307378 332890 THE ORGANIZATION PROVIDES SPECIAL PROGRAMS AND ACTIVITIES FOR ITS STUDENTS SUCH AS A SUMMER CAMP, PROJECT READ, ETC. 9879104 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 1 174 1 0 0 0 0 0 0 0 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X EUGENIA GYFTOPOULOS 4106532700 11 CELADON ROAD OWINGS MILLS MD 211173009 MICHAEL P MEISEL CHAIR AND PRESIDENT 2.00 X X 0 0 0 BENJAMIN SHIFRIN HEAD OF SCHOOL 40.00 X X 204725 0 57477 JONATHAN P MYERS SECRETARY 2.00 X X 0 0 0 DANIEL C RECK TRUSTEE 2.00 X 0 0 0 MANDELL BELLMORE TRUSTEE 2.00 X 0 0 0 WILLIAM BERMAN TRUSTEE 2.00 X 0 0 0 LOIS COHEN TRUSTEE 2.00 X 0 0 0 JOSEPH G DAVIES TRUSTEE 2.00 X 0 0 0 REBECCA M FLYNN TRUSTEE 2.00 X 0 0 0 STEVE G GILDEN ASSISTANT TREASURER 2.00 X X 0 0 0 JACK L HARVEY TRUSTEE 2.00 X 0 0 0 RANDI LIFSON TRUSTEE 2.00 X 0 0 0 M JOHN MEYER TRUSTEE 2.00 X 0 0 0 JOSEPH K MORGAN TRUSTEE 2.00 X 0 0 0 MARK G MOXLEY TRUSTEE 2.00 X 0 0 0 THOMAS H PRICE III TRUSTEE 2.00 X 0 0 0 YOSHINOBU SHIOTA TRUSTEE 2.00 X 0 0 0 TODD A TILSON TRUSTEE 2.00 X 0 0 0 H S TAYLOR WHITE III TRUSTEE 2.00 X 0 0 0 LOUIS C LEPENNA TREASURER 2.00 X X 0 0 0 STEVEN L BERMAN TRUSTEE 2.00 X 0 0 0 PAUL CHEW TRUSTEE 2.00 X 0 0 0 MONICA E LEVINE TRUSTEE 2.00 X 0 0 0 DEBORAH J WEINER TRUSTEE 2.00 X 0 0 0 HOPE BIRSH TRUSTEE 2.00 X 0 0 0 KENNETH GOLDBERG TRUSTEE 2.00 X 0 0 0 PETER W KIM TRUSTEE 2.00 X 0 0 0 TIMOTHY PRIGG TRUSTEE 2.00 X 0 0 0 FRANCESCA C SICILIANO TRUSTEE 2.00 X 0 0 0 J PETERSON WARD JR TRUSTEE 2.00 X 0 0 0 ANDREW WOODS TRUSTEE 2.00 X 0 0 0 EUGENIA GYFTOPOULOS DIRECTOR OF BUSINESS AND FINANCE 40.00 X 92738 0 15021 MARK WESTERVELT ASST HEAD OF SCHOOL 40.00 X 123333 0 17674 420796 0 90172 2 0 1 0 COMMUNITY COUNSELING SERVICES 100 EAST PRATT STREET SUITE 1520 BALTIMORE MD 21202 CONSULTANTS FOR CAPITAL CAMPAIGN 233250 MERRITT PROPERTIES 2064 LORD BALTIMORE DRIVE BALTIMORE MD 21244 CONSTRUCTION COMPANY FOR ATHLETIC ROOM 169606 SERVICEMASTER CLEAN 1301 AVONDALE ROAD SUITE H NEW WINDSOR MD 21776 CLEANING SERVICES 155598 FM HARVEY CONSTRUCTION COMPANY 128 COCKEYSVILLE RD HUNT VALLEY MD 21030 CONSTRUCTION COMPANY FOR THEATER 143640 SCHUSSLER'S BROOKE VALLEY FARMS NURSERY 4228 ARTERS MILL ROAD WESTMINISTER MD 21158 LANSCAPING COMPANY 129717 5 2418541 2418541 TUITION AND FEES 611600 10242655 10242655 SUMMER CAMP 611600 254338 254338 OUTREACH PROGRAM 611600 60182 60182 MEMBERSHIP DUES 611600 18370 18370 10575545 301894 301894 1500 7737 -6237 -6237 -6237 4004922 2467062 1537860 1537860 1537860 30187 25326 4861 4861 11985 4417 7568 7568 MISCELLANEOUS 900099 20852 20852 20852 14860884 10575545 0 1866798 1173403 1173403 379798 320992 45367 13439 6213671 5234622 761009 218040 309211 252696 42169 14346 366124 318571 35359 12194 461379 394573 50066 16740 26113 26113 19754 19754 74770 74770 96841 96841 105574 39538 66036 505242 410997 94245 225740 225740 255926 250820 5106 148309 148309 613954 613954 81858 81858 REPAIRS & MAINTENANCE 432976 432976 CAPITAL CAMPAIGN 326499 326499 40TH ANNIVERSARY EVENT 261203 261203 MISCELLANEOUS 223232 54775 135990 32467 58606 58606 12360183 9879104 1586151 894928 14695 314603 5246343 4764230 567527 1358367 6045 3855 276223 181006 18846818 6062400 11792281 12784418 15548563 18197680 13661 8880 33465338 37613039 1195539 988057 3334094 4099566 2632421 2513862 7162054 7601485 X 14665991 15628436 7929896 10364278 3707397 4018840 26303284 30011554 33465338 37613039 2500701 1207569 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 6 19.00 1 1 52.00 1800 14246067 311443 2186968 1350797 495741 14897940 13435563 42272 2273030 1009057 495741 14246067 13770653 77087 450372 500350 362199 13435563 10005861 1565752 2688343 489303 13770653 8707098 598615 1537561 313313 524100 10005861 0.29770 0.26980 0.43250 0 0 6577280 6577280 8414288 3439195 4975093 3334650 2623205 711445 520600 520600 12784418 X 14857554 1207569 37274 1244843 13612711 74770 1173403 1248173 14860884 11149284 37274 37274 11112010 74770 1173403 1248173 12360183 PART II, LINE 5: THE SCHOOL'S FACILITIES MANAGER MONITORS AND INSPECTS THE EASEMENT AREAS AS PART OF HIS ROUTINE WORK AND REPORTS ANY ISSUES TO THE CHAIR OF THE BUILDING AND GROUNDS COMMITTEE. THE BUILDING AND GROUNDS COMMITTEE, WHICH MEETS QUARTERLY DURING THE SCHOOL YEAR, IS THE BOARD COMMITTEE RESPONSIBLE FOR THE ENFORCEMENT OF THE EASEMENTS. THE SCHOOL ALSO CONSULTS WITH AN ENGINEERING FIRM TO MAKE CERTAIN THAT THE SCHOOL IS COMPLIANT AND FUTURE PROJECTS DO NOT VIOLATE THE EASEMENTS. PART II, LINE 9: CONSERVATION EASEMENTS ARE CAPITALIZED AND REPORTED ON THE ORGANIZATION'S BALANCE SHEET AS LAND. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR THE PURPOSES OF FINANCIAL AID, FACULTY COMPENSATION, PROFESSIONAL DEVELOPMENT AND CAPITAL EXPENDITURES. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SCHOOL HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2014. THE SCHOOL'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING ACTIVITIES EXPENSES NETTED WITH REVENUE ON 990 25,120. SCHOOL STORE EXPENSES NETTED WITH REVENUE ON 990 4,417. RENTAL EXPENSES NETTED WITH RENTAL INCOME 7,737. PART XI, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENT 1,173,403. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNRAISING ACTIVITIES EXPENSES NETTED WITH REVENUE ON 990 25,120. SCHOOL STORE EXPENSES NETTED WITH REVENUE ON 990 4,417. RENTAL EXPENSES NETTED WITH RENTAL INCOME 7,737. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENTS 1,173,403. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PRINTED IN ADMISSIONS BROCHURE AND DISCLOSED DURING INTERVIEWS WITH ADMISSION CANDIDATES. ALSO AVAILABLE ON SCHOOL'S WEBSITE. PARENT'S ASSOCIATION 30187 30187 25326 30187 30187 25326 25326 4861 1 FINANCIAL AID 96 1173403 FMV NEED BASED FINANCIAL AID APPLIED TO TUITION AT THE JEMICY SCHOOL SCHEDULE I, PART I, LINE 2 THE BOARD DETERMINES THROUGH THE BUDGETING PROCESS THE AMOUNT OF MONEY AVAILABLE FOR FINANCIAL AID (FA). THE FA COMMITTEE DETERMINES GRANT AWARDS BASED ON DOCUMENTATION SUBMITTED BY FA APPLICANTS. THE DOCUMENTATION IS TESTED AND CONFIRMED BY SCHOOL & STUDENT SERVICES FOR FINANCIAL AID (SSS). THE SCHOOL REQUIRES ALL FA APPLICANTS TO SIGN A 4506 TAX FORM ALLOWING THE SCHOOL ACCESS OF TAX RETURNS DIRECTLY FROM THE IRS. AWARDS GRANTED ARE APPLIED DIRECTLY TO THEIR TUITION X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 BENJAMIN SHIFRIN HEAD OF SCHOOL 204725 0 0 0 0 0 52520 0 4957 0 262202 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL HAS A DISCRETIONARY SPENDING ACCOUNT. THE AMOUNT IS NOT INCLUDED IN HIS TAXABLE COMPENSATION. PART I, LINE 4B BENJAMIN SHIFRIN - $30,000 PART I, LINE 4B SECTION 457(F) DEFERRED COMPENSATION AGREEMENT WITH BENJAMIN SHIFRIN - UNDER THE AGREEMENT THE JEMICY SCHOOL WILL CREDIT TO THE DEFERRED COMPENSATION ACCOUNT $15,000 OF THE EMPLOYEE'S BONUS AS OF EACH JUNE 30 AND DECEMBER 31, INCLUDING CREDITS IN RESPECT OF HYPOTHETICAL INVESTMENT PERFORMANCE, AS A GENERAL ASSET OF THE SCHOOL AND UNLESS SOONER FORFEITED, TO BE PAID TO THE EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 11 THE CHAIR OF THE BOARD REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS AND MADE AVAILABLE TO THE ENTIRE GOVERNING BODY. BOARD MEMBERS ARE NOTIFIED VIA EMAIL THAT THE 990 IS AVAILABLE FOR THEIR REVIEW ON A SECURE WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE UPDATED ANNULLY, OR SOONER IF CHANGED CIRCUMSTANCES REQUIRE DISCLOSURE. ALL PERSONS SUBJECT TO THE CONFLICT OF INTEREST POLICY ARE EXPECTED TO UPDATE THEIR DISCLOSURE FORM AT ANY TIME DURING THE YEAR THAT THE INFORMATION ON THE FORM CHANGES. THE ADMINISTRATION AND MAINTENANCE OF THE DISCLOSURE FORMS IS THE RESPONSIBILITY OF THE PRESIDENT(CHAIR OF THE BOARD), OR HIS/HER DESIGNEE. THE CHAIR HAS DESIGNATED THE BUSINESS OFFICE TO BE RESPONSIBLE FOR KEEPING ALL FORMS ON FILE AND FOR KEEPING HIM INFORMED OF ANY CONFLICT OF INTEREST DISCLOSURES. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL'S (EXECUTIVE DIRECTOR) CONTRACT WAS MADE IN 2007. A SMALL COMMITTEE LED BY THE BOARD CHAIR REVIEWED SALARY AND BENEFIT DATA FROM AIMS, NAIS AND THE SCHOOL'S AUDITORS. A MULTI-YEAR CONTRACT, WITH GUIDELINES FOR FUTURE SALARY INCREASES, WAS NEGOTIATED WITH THE HEAD OF SCHOOL AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE HEAD OF SCHOOL WHO ALSO USES AIMS AND NAIS DATA. IN 2007, THE SALARIES OF KEY EMPLOYEES AND COMPARATIVE DATA WAS REVIEWED BY THE FINANCE COMMITTEE TO ENSURE THAT THE SALARIES WERE APPROPRIATE. THE FINANCE COMMITTEE AND BOARD OF TRUSTEES APPROVE SALARY INCREASES AS A PERCENTAGE OF THE TOTAL CURRENT SALARY BUDGET EACH YEAR DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ON FILE IN THE BUSINESS OFFICE AND AVAILABLE TO THE PUBLIC UPON REQUEST.