2013-04-05T17:00:04-05:00 2012-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2011-07-01 314379452 COLUMBUS SCHOOL FOR GIRLS COLU 6142520781 56 S Columbia Avenue Columbus OH 43209 JANE GIBSON 2013-05-15 true Rachel Spurlock P00520729 5023263996 2011 2016-02-25 16:41:14Z MRS ELIZABETH LEE 80 S Columbia Avenue Columbus OH 43209 20457884 false X WWW.COLUMBUSSCHOOLFORGIRLS.ORG X 1898 OH COLUMBUS SCHOOL FOR GIRLS (CSG) EMBARKED IN 2010 ON THE LANDMARK CAPITAL CAMPAIGN PROJECT TO BUILD A WELLNESS CENTER AND THEATER TO KEEP CSG AT THE FOREFRONT OF GIRLS' EDUCATION. THE HEALTH & WELLNESS CENTER, PHASE I OF THE BUILDING PROJECT, OPENS IN AUGUST, 2012. 34 33 334 250 0 0 6224026 2888174 11912344 12072076 467751 825684 -404 1687258 18603717 17473192 1326142 1475494 0 0 9106680 9112679 63021 34338 532594 4342529 4126761 14838372 14749272 3765345 2723920 38885669 48074601 6426725 14261839 32458944 33812762 X IN FULFILLMENT OF OUR MISSION AND PHILOSOPHY WE STRIVE TO EMBRACE THE VITALITY OF A DIVERSE COMMUNITY AND PROVIDE A CURRICULUM THAT REFLECTS MULTIPLE CULTURES AND GLOBAL CONNECTEDNESS; DEVELOP LEADERSHIP CAPACITY AND INSTILL A COMMITMENT TO SOCIAL AND CIVIC RESPONSIBILITY AND LIFELONG SERVICE TO OTHERS; (CONTINUED IN SCHEDULE O) false false 9675937 11568938 COLUMBUS SCHOOL FOR GIRLS (CSG) IS A COLLEGE PREPARATORY DAY SCHOOL SERVING CENTRAL OHIO STUDENTS FROM INFANCY THROUGH FORM XII. CSG REMAINS COMMITTED TO ITS FUNDAMENTAL VALUES: SEPARATE EDUCATION FOR WOMEN, CHALLENGING PREPARATION FOR COLLEGE, SUPPORTIVE RELATIONSHIPS, DIVERSITY, AND EXCELLENCE IN ALL ENDEAVORS. BY OFFERING ACADEMIC EXCELLENCE IN A SINGLE-SEX ENVIRONMENT, CSG MAKES A UNIQUE CONTRIBUTION TO THE EDUCATIONAL CHOICES AVAILABLE IN THE COMMUNITY. 1475494 1475494 1475494 COLUMBUS SCHOOL FOR GIRLS AWARDS FINANCIAL AID TO STUDENTS BASED ON THE FAMILY'S ECONOMIC NEEDS. AN INDEPENDENT SERVICE IS USED TO ASSESS THE FINANCIAL NEEDS OF THE APPLICANTS. THIS SERVICE IS SIMILAR TO SERVICES USED BY OTHER INDEPENDENT PRIVATE SCHOOLS, COLLEGES, AND UNIVERSITIES, FINANCIAL AID WAS AWARDED TO 123 STUDENTS IN THE AMOUNT IN THE AMOUNT OF $1,117,083 DURING THE 2011-2012 SCHOOL YEAR. CSG ALSO AWARDS TUITION REMISSION TO FACULTY AND STAFF CHILDREN. THE TUITION REMISSION TO 32 FACULTY AND STAFF CHILDREN WAS $358,411. TOTAL FINANCIAL AID AND REMISSION AWARDS FOR THE 2011-2012 SCHOOL YEAR TOTALED $1,475,494, WHICH REPRESENTS 10.7% OF THE BUDGET. 692057 762941 CSG OFFERS A CHALLENGING, DEVELOPMENTALLY-APPROPRIATE ACADEMIC PROGRAM IN A SUPPORTIVE ENVIRONMENT; PROVIDES A VARIETY OF TEACHING TECHNIQUES TO REFLECT MULTIPLE LEARNING STYLES; ADDRESSES THE CRUCIAL ISSUES OF WOMEN'S EDUCATION, INCLUDING THE COURAGE TO EXPLORE NEW ADVENTURES AND THE DEVELOPMENT OF LEADERS; PREPARES ALL STUDENTS FOR AN INCREASINGLY TECHNOLOGICAL AND GLOBAL SOCIETY, FOSTERS IN EACH GIRL CONFIDENCE, A LOVE OF LEARNING, AESTHETIC UNDERSTANDING, DESIRE FOR HEALTH AND FITNESS, AND A COMMITMENT TO SOCIAL RESPONSIBILITY; ENSURES DIVERSITY IN BOTH STUDENT AND ADULT POPULATIONS THAT REFLECTS AND EMBRACES THE GREATER COLUMBUS COMMUNITY; ENGAGES THE WHOLE SCHOOL COMMUNITY IN THE CHALLENGE AND EXCITEMENT OF STRIVING FOR EXCELLENCE; AND MAINTAINS A POSITION OF EDUCATION LEADERSHIP WITHIN OUR COMMUNITY. 11843488 true true false false false false false false true true false false false true true true false true false false false false true true false false false true true false false false false true false false true true false false false false true true false false false true 60 0 true 334 true false false false false false true true false false false false X 34 33 false false false false false false false true true false false true true true true true true true true false OH X JANE GIBSON 6142520781 56 S COLUMBIA AVENUE Columbus OH 43209 BERNIE OSTROWSKI 1.00 X X 0 0 0 ELIZABETH CRANE 1.00 X X 0 0 0 LAVEA BRACHMAN 1.00 X X 0 0 0 TIM FABER 1.00 X X 0 0 0 BRIAN TIERNEY 1.00 X 0 0 0 CATHY WILLIARD 1.00 X 0 0 0 CECILY ALEXANDER 1.00 X 0 0 0 DAWN TYLER LEE 1.00 X 0 0 0 DR PAMELA PHILLIPS 1.00 X 0 0 0 GLENDA HARRISON 1.00 X 0 0 0 GORDON GEE 1.00 X 0 0 0 JAMIE CRANE 1.00 X 0 0 0 JEFF HENDERSON 1.00 X 0 0 0 JOHN P KENNEDY 1.00 X 0 0 0 KATE CARLIN GILLER 1.00 X 0 0 0 KIM WILSON 1.00 X 0 0 0 LEIGH ANN WOBST 1.00 X 0 0 0 LISA COURTICE PHD 1.00 X 0 0 0 LISA HINSON 1.00 X 0 0 0 LYNNE SMITH 1.00 X 0 0 0 MICHAEL GLIMCHER 1.00 X 0 0 0 MILTON BAUGHMAN 1.00 X 0 0 0 NANCY JEFFREY 1.00 X 0 0 0 PENNEY BOES 1.00 X 0 0 0 ROBERT MILBOURNE 1.00 X 0 0 0 ROCKY ROBINS 1.00 X 0 0 0 SARAH BENSON HEINRICHS 1.00 X 0 0 0 SARAH ZIEGLER KAY 1.00 X 0 0 0 STEPHANIE HIGHTOWER 1.00 X 0 0 0 SUSAN TOMASKY 1.00 X 0 0 0 TIM MILLER 1.00 X 0 0 0 TOM BRIGDON 1.00 X 0 0 0 TOM O'HARA 1.00 X 0 0 0 WEBB VORYS 1.00 X 0 0 0 ELIZABETH LEE 40.00 X 240229 0 25200 JANE GIBSON 40.00 X 118927 0 21848 TERRIE SCHECKELHOFF 40.00 X 139020 0 13560 498176 0 60608 4 false true false CORNA-KOKOSING 6235 WESTERVILLE RD WESTERVILLE OH 43081 CONSTRUCTION OF HEALTH & WELLNESS CENTER 9354456 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 629347 DESIGN GROUP 515 E MAIN STREET COLUMBUS OH 43215 ARCHITECT FIRM 253948 OHIO CUSTODIAL MAINTENANCE PO BOX 711811 COLUMBUS OH 43271 JANITORIAL SERVICES 203055 4 69175 17500 176635 2624864 41288 2888174 TUITION & FEES 611600 11227400 11227400 AUXILIARY SERVICES 611600 762941 762941 STUDENT FEES 611600 81735 81735 0 0 0 0 12072076 510693 510693 0 0 68300 165355 -97055 0 -97055 -97055 3097241 2782250 314991 0 314991 314991 81263 69175 37087 44176 44176 4840 4840 4840 0 INSURANCE RECOVERY 900099 1713532 1713532 STUDENT TRANSPORTATION 611600 21765 21765 0 0 0 0 1735297 17473192 13807373 0 777645 0 1475494 1475494 0 0 678903 559781 119122 0 6771631 5751110 884440 136081 364016 283447 68805 11764 740118 576306 139894 23918 558011 434505 105473 18033 0 17582 17582 60848 60848 0 34338 34338 63853 63853 229697 185670 44027 164645 30602 71405 62638 1076561 1036133 32623 7805 220522 161318 44403 14801 0 290737 148955 130324 11458 190144 186166 3978 0 60472 35198 21918 3356 46308 46308 0 704912 615936 55610 33366 0 SUMMER SCHOOL 336890 336890 STUDENT ACTIVITIES 264089 264089 AFTER HOURS PROGRAM 91078 91078 BAD DEBT EXPENSE 91863 91863 216560 138728 21918 55914 14749272 11843488 2373190 532594 0 193311 618337 17864 27791 3681028 2580793 88222 62931 15321 435288 36819 32096 32587029 11056577 11312837 21530452 23456885 22703531 0 0 0 0 83382 83382 38885669 48074601 1252137 2336783 1491058 1425532 1801988 8659596 1538100 1520000 343442 319928 6426725 14261839 X 2859370 5900154 13629031 11894206 15970543 16018402 32458944 33812762 38885669 48074601 X 2723920 -1370102 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24012901 47859 185026 963094 23282692 21253669 56767 3747078 1044613 24012901 19587359 22109 2762896 1118695 21253669 24942162 84038 -4292598 1146243 19587359 0.00000 0.68800 0.31200 true false 11886921 11886921 17375632 8754882 8620750 660446 590812 69634 2664030 1710883 953147 0 21530452 0 CHARITABLE GIFT ANNUITIES 132913 CUSTODIAL LIABILITIES 114595 UNREALIZED LOSS ON SWAP AGREEMENT 72420 319928 17473192 14749272 2723920 -564074 -806028 -1370102 1353818 14729098 -564074 175491 -388583 15117681 63853 2291658 2355511 17473192 13375280 165355 165355 13209925 63853 1475494 1539347 14749272 Intended uses of endowment funds Schedule D, Part V, Line 4 COLUMBUS SCHOOL FOR GIRLS ENDOWMENT FUNDS ARE TO SUSTAIN THE SCHOOL FOR FUTURE GENERATIONS, WHILE PROVIDING FOR CURRENT STUDENTS WITH FINANCIAL AID SCHOLARSHIPS AND OTHER DONOR DESIGNATED GIFTS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2012 OR 2011. THE SCHOOL WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE SCHOOL HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2012 OR 2011. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a COLUMBUS SCHOOL FOR GIRLS RECIEVES STATE MANDATED FUNDS FROM THE STATE OF OHIO. X X X X X X true BENEFACTOR GROUP 1488 GRANDVIEW AVENUE COLUMBUS OH 43212 ASSISTED COLUMBUS SCHOOL FOR GIRLS DEVELOPMENT OFFICE WITH FUNDRAISING METHODS false 2007820 34338 1973482 2007820 34338 1973482 OH JUBILEE 150438 69175 81263 29543 4020 700 2824 0 0 150438 69175 81263 0 0 29543 4020 700 2824 37087 44176 Describe the custody or control arrangement. Schedule G, Part I, Line 2b BENEFACTOR GROUP-BENEFACTOR GROUP PROVIDES FUNDRAISING CONSULTING SERVICES FOR COLUMBUS SCHOOL FOR GIRLS (CSG) DEVELOPMENT OFFICE. CSG DID NOT HIRE AN ADDITIONAL STAFF MEMBER IN THE DEVELOPMENT OFFICE, TO WORK SOLELY ON THE CAPITAL CAMPAIGN. INSTEAD CSG USES BENEFACTOR GROUP ON A AS NEEDED BASIS TO MEET WITH THE CAMPAIGN CHAIRS AND COMMITTEE MEMBERS ABOUT PROCESS, DONORS, AND TIMELINE.; true TUITION REIMBURSEMENT 32 358411 FINANCIAL AID 123 1117083 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE ADMISSION AND DEVELOPMENT OFFICES WORK CLOSELY TOGETHER WHEN AWARDING A NAMED SCHOLARSHIP TO A STUDENT. THE PARENTS SUBMIT A FINANCIAL AID APPLICATION AND SUPPORTING TAX FORMS ONLINE VIA THE SCHOOL AND STUDENT SERVICES (SSS) MODULE LOCATED ON THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS WEBSITE. COLUMBUS SCHOOL FOR GIRLS (CSG) RECEIVES A REPORT BASED ON PARENT INCOME, EXPENSES AND THE AMOUNT THEY ARE ABLE TO AFFORD FOR INDEPENDENT SCHOOL TUITION. CSG'S FINANCIAL AID COMMITTEE REVIEWS THE PARENT INFORMATION AND GRANTS AWARDS AS NEEDED. THE ADMISSION OFFICE NOTIFIES THE STUDENT OF THEIR SCHOLARSHIP AMOUNT. THESE GRANTS ARE ENTERED INTO THE SR. SYSTEM FINANCIAL AID SOFTWARE, WHICH FLOWS INTO THE ACCOUNTS RECEIVABLE MODULE. THE TOTAL FINANCIAL AID IS BASED ON A BUDGET NUMBER THAT IS ON CSG'S FINANCIAL STATEMENT. IF, IN THE RARE INSTANCE, CSG REQUESTED THAT A STUDENT LEAVE, THEN THAT PORTION OF THE FINANCIAL AID WOULD BE DESIGNATED BACK INTO THE FINANCIAL AID FUNDS. THE DEVELOPMENT OFFICE HAS THE DONOR SPECIFICATIONS FOR WHO SHOULD BE AWARDED THE SCHOOL. ONCE THE STUDENT IS CHOSEN FOR THE SCHOLARSHIP AWARD, THE DEVELOPMENT OFFICE SENDS THE DONOR A LETTER ABOUT THE STUDENT. X true true X X X false false false false false false false false false ELIZABETH LEE 240000 0 0 0 229 0 1200 0 24000 0 265429 0 0 0 TERRIE SCHECKELHOFF 138882 0 0 0 138 0 0 0 13560 0 152580 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS. THIS BENEFIT IS CONSIDERED NONTAXABLE PURSUANT TO IRC SECTION 119. AN ESTIMATED VALUE OF THE BENEFIT WAS REPORTED FOR ELIZABETH LEE IN THE AMOUNT OF $24,000. Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. SEE PART V 9575 SEE PART V 1538 AMERICAN ELECTRIC POWER BRIAN TIERNEY, BOARD MEMBER, SERVE AS AN OFFICER OF AEP 138084 UTILITIES false X 1 24000 COST X 794 COST X 150 COST X 1 4036 COST X COMPUTER EQUIPMENT/TECHNOLOGY 12 5300 COST X EQUIPMENT AND SUPPLIES 7 3917 COST X FRIEND BUILDER EVENT 1 3091 COST 0 false true false Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 Number of contributions or items contributed. Schedule M, part I, column (b), Line 4 Number of contributions or items contributed. Schedule M, part I, column (b), Line other=COMPUTER EQUIPMENT/TECHNOLOGY Number of contributions or items contributed. Schedule M, part I, column (b), Line other=EQUIPMENT AND SUPPLIES Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 BRIEF MISSION FORM 990, PART I, LINE 1 (CONTINUED FROM PART I) COLUMBUS SCHOOL FOR GIRLS, A COLLEGE PREPARATORY SCHOOL FOUNDED IN 1898, IS DEDICATED TO GIRLS' INTELLECTUAL, SOCIAL, AND ETHICAL GROWTH FROM INFANCY THROUGH TWELFTH GRADE. THE SCHOOL IS CHARACTERIZED BY CHALLENGING ACADEMICS, ENRICHING ARTS AND ATHLETICS, SUPPORTIVE RELATIONSHIPS, AND A RANGE OF DIVERSITY. WE ENCOURAGE GIRLS AND YOUNG WOMEN TO DISCOVER THEIR DISTINCTIVE POTENTIAL AND TO STRIVE FOR EXCELLENCE AMID THE CHALLENGES AND OPPORTUNITIES OF A GLOBAL AND DYNAMIC WORLD. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) CULTIVATE HONESTY, INTEGRITY, RESPONSIBILITY, AND ETHICAL BEHAVIOR WITHIN ALL STUDENTS; DEVELOP CONFIDENCE AND COURAGE IN STUDENTS, ENABLING THEM TO RESPECT AND HONOR THE OPINIONS OF OTHERS; UTILIZE A VARIETY OF PROGRESSIVE AND DIFFERENTIATED TEACHING TECHNIQUES TO SUPPORT THE MULTIPLE LEARNING STYLES OF STUDENTS; HONOR THE TRADITIONS THAT SUPPORT A STRONG CHARACTER FOUNDATION AND VALUE THE SCHOOL'S HERITAGE, WHILE ALSO ESTABLISHING NEW TRADITIONS THAT EMBRACE AND REPRESENT AN EVER-CHANGING WORLD; FOSTER STRONG AND ENDURING RELATIONSHIPS BASED ON MUTUAL RESPECT AND UNDERSTANDING; PROVIDE OPPORTUNITIES FOR COLLABORATION AMONG STUDENTS, TEACHERS, AND THE COMMUNITY TO DEEPEN LEARNING AND BROADEN PERSPECTIVES; AND ENCOURAGE A LOVE OF LEARNING AND INSPIRE PRIDE IN ACHIEVEMENT. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b CROWE HORWATH, INDEPENDENT AUDIT FIRM, WILL PRESENT THE 990 TO COLUMBUS SCHOOL FOR GIRLS FINANCE COMMITTEE ON APRIL 3, 2013. COLUMBUS SCHOOL FOR GIRLS BOARD OF TRUSTEES FINANCE COMMITTEE CHAIR WILL PRESENT TO THE EXECUTIVE AND BOARD OF TRUSTESS AT THEIR RESPECTIVE MEETINGS IN APRIL, 2013. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ALL BOARD MEMBERS ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT. IF A CONFLICT ARISES, IT IS NOTED AND REVIEWED BY THE BOARD TO DETERMINE IF ANY ACTION NEEDS TO BE TAKEN. INDIVIDUALS WITH CONFLICTS ABSTAIN FROM VOTING ON SUCH MATTERS. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. THIS IS DOCUMENTED IN THE BOARD MINUTES AND IS CONDUCTED ANNUALLY. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b OFFICERS COMPENSATION IS BASED ON AN ANNUAL SALARY INCREASE APPROVED EACH YEAR BY THE BOARD OF TRUSTEES. THE SALARY INCREASE IS PART OF THE SCHOOL'S BUDGET PROCESS. THIS IS DOCUMENTED IN THE BOARD MINUTES AND IS CONDUCTED ANNUALLY. AS WITH THE HEAD OF SCHOOL'S COMPENSATION, CSG'S OFFICER'S SALARY ARE REVIEWED PER THE GUIDELINES EASTABLISHED WITH NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). NAIS HAS SALARY INFORMATION BASED ON SCHOOL ENROLLMENT, AND REGION OF THE COUNTRY. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -564074; CHG IN VALUE OF SPLIT INTEREST - -16164; FMV OF INTEREST RATE SWAP - 10136; LOSSES ON CONTRIBUTIONS RECEIVABLE - -800000; ALUMNAE ASSOCIATION OF THE CSG 56 SOUTH COLUMBIA AVENUE COLUMBUS OH 43209 310950006 SUPPORT CSG OH 501(C)(3) 11 - Type II NA true false false true false false false false false false false false false false false false false false false