2011-12-21T18:09:27-06:00 2011-06-30 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2010-07-01 381359251 DETROIT COUNTRY DAY SCHOOL DETR 2486467717 22305 W THIRTEEN MILE ROAD BEVERLY HILLS MI 480254435 GLEN P SHILLING 2486467717 2011-12-05 1 2483522500 2010 2016-02-24 21:20:13Z GLEN P SHILLING 22305 W THIRTEEN MILE ROAD BEVERLY HILLS MI 480254435 52977111 0 X WWW.DCDS.EDU X 1914 MI DETROIT COUNTRY DAY SCHOOL OFFERS STUDENTS FROM PRE-SCHOOL THROUGH HIGH SCHOOL AN EXEMPLARY EDUCATION ROOTED IN ACADEMIC VIGOR AND A COMMITMENT TO THE FULL DEVELOPMENT OF EACH STUDENT'S POTENTIAL. DETROIT COUNTRY DAY SCHOOL PROVIDES A SUPERIOR COLLEGE PREPARATORY, LIBERAL ARTS EDUCATIONAL OPPORTUNITY TO YOUNG PEOPLE OF CULTURAL AND INTELLECTUAL DIVERSITY. WITHIN A DIGNIFIED AND SUPPORTIVE SETTING, THE SCHOOL FACILITATES A SPIRIT OF ACHIEVEMENT AND PROMOTES THE ACADEMIC, ARTISTIC, ETHICAL, CHARACTER, PHYSICAL AND LEADERSHIP DEVELOPMENT OF ALL STUDENTS SO THAT THEY CAN PURSUE EXCELLENCE IN THEIR LIVES AND CAREERS, AND PLAY EFFECTIVE ROLES IN THEIR FAMILIES AND COMMUNITIES. 15 14 629 196 0 0 3145558 8535552 32607992 33959651 105153 747775 -3913 48887 35854790 43291865 162898 106883 0 0 20961930 20281152 0 0 802905 10248896 11215894 31373724 31603929 4481066 11687936 80195708 90023852 14312366 13555335 65883342 76468517 X DETROIT COUNTRY DAY SCHOOL OFFERS STUDENTS FROM PRE-SCHOOL THROUGH HIGH SCHOOL AN EXEMPLARY EDUCATION ROOTED IN ACADEMIC VIGOR AND A COMMITMENT TO THE FULL DEVELOPMENT OF EACH STUDENT'S POTENTIAL. DETROIT COUNTRY DAY SCHOOL PROVIDES A SUPERIOR COLLEGE PREPARATORY, LIBERAL ARTS EDUCATIONAL OPPORTUNITY TO YOUNG PEOPLE OF CULTURAL AND INTELLECTUAL DIVERSITY. WITHIN A DIGNIFIED AND SUPPORTIVE SETTING, THE SCHOOL FACILITATES A SPIRIT OF ACHIEVEMENT AND PROMOTES THE ACADEMIC, ARTISTIC, ETHICAL, CHARACTER, PHYSICAL AND LEADERSHIP DEVELOPMENT OF ALL STUDENTS SO THAT THEY CAN PURSUE EXCELLENCE IN THEIR LIVES AND CAREERS, AND PLAY EFFECTIVE ROLES IN THEIR FAMILIES AND COMMUNITIES. 0 0 28136872 106883 33978774 DETROIT COUNTRY DAY SCHOOL WAS FOUNDED IN 1914 BY F. ALDEN SHAW TO OFFER A SUPERIOR EDUCATION IN A WHOLESOME ENVIRONMENT REMOVED FROM THE BUSTLE OF CITY LIFE. FOR OVER 90 YEARS COUNTRY DAY HAS REMAINED TRUE TO THE CONCEPT OF NURTURING A WELL-BALANCED AND INFORMED YOUNG MIND ALONG WITH A HARDY, WELL DISCIPLINED, AND HEALTHY BODY. DETROIT COUNTRY DAY SCHOOL IS AN INDEPENDENT, COEDUCATIONAL, NON-DENOMINATIONAL, COLLEGE PREPARATORY SCHOOL FOR PRE-KINDERGARTEN THROUGH GRADE 12. THE SCHOOL HOUSES 1,602 STUDENTS BETWEEN ITS FOUR BIRMINGHAM/BLOOMFIELD, MICHIGAN AREA CAMPUSES. 28136872 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 56 1 1 629 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X LOUISE WENZEL DIRECTOR OF FINANCE 2486467717 22305 W THIRTEEN MILE RD BEVERLY HILLS MI 480254435 TERENCE E ADDERLEY 0.50 X X 0 0 0 JOE DUMARS III 0.50 X 0 0 0 C MICHAEL KOJAIAN 0.50 X 0 0 0 DONALD STEBBINS 0.50 X 0 0 0 KENNETH WHIPPLE 0.50 X X 0 0 0 DAVID TROTT 0.50 X 0 0 0 G RICHARD WAGONER JR 0.50 X 0 0 0 JOHN D BAMBERGER 0.50 X 0 0 0 EDWARD CHERNEY 0.50 X X 0 0 0 THOMAS W CUNNINGTON 0.50 X 0 0 0 TOM J GOLDBERG 0.50 X 0 0 0 H SAMUEL GREENAWALT 0.50 X 0 0 0 MICHAEL SAPPINGTON 0.50 X 0 0 0 JONATHAN BOOS 0.50 X 0 0 0 DARLENE JACKSON 0.50 X 0 0 0 GLEN P SHILLING 60.00 X 314321 0 42570 LOUISE O WENZEL 60.00 X 116841 0 21657 SUSAN M MURPHY 60.00 X 151238 0 18300 JOSEPH D'ANGELO 60.00 X 166923 0 24275 BRADLEY GILMAN 60.00 X 193687 0 16253 RUTH REBOLD 60.00 X 136063 0 24427 VALERIE GREINER 60.00 X 134440 0 28566 GERALD T HANSEN 10.00 X 175478 0 34245 1388991 0 210293 15 1 1 0 CUNNINGHAM - LIMP 39300 WEST 12 MILE RD STE 200 FARMINGTON HILLS MI 48331 CONSTRUCTION 4948543 ARAMARK FACILITY SERVICES 24858 NETWORK PLACE CHICAGO IL 60673 CUSTODIAL SERVICES 806679 CHARTWELLS INC PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE 798463 PLUM MARKET 30777 NORTHWESTERN HWY STE 301 FARMINGTON HILLS MI 48334 FOOD SERVICE 666859 NEW CENTURY TOURS 147 OLD SOLOMONS ISLAND DRIVE ANNAPOLIS MD 21401 TRANSPORTATION 323665 15 208155 8327397 3380442 8535552 STUDENT TUITION & FEES 611710 32216715 32216715 STUDENT & PATRON FEES 611710 1045406 1045406 AUXILIARY ENTERPRISES 611710 410155 410155 SUMMER PROGRAMS 611710 287375 287375 33959651 747775 747775 9334397 9334397 0 0 343573 208155 346690 -3117 -3117 37040 4159 32881 32881 19123 19123 19123 43291865 33978774 0 777539 106883 106883 549277 38243 511034 14844805 13676322 592547 575936 938093 871588 30399 36106 2843524 2770938 22446 50140 1105453 1003430 61575 40448 124762 124762 73110 73110 674527 379493 260789 34245 53483 45038 7699 746 274037 274037 2213345 2213345 PLANT 1843525 1843525 ACADEMICS 1774773 1774773 FOOD SERVICE 1243067 1243067 ACTIVITIES 848429 848429 ATHLETICS 575626 575626 1517210 472135 979791 65284 31603929 28136872 2664152 802905 2965800 1723994 35668300 9933991 4618840 875209 141939 130612 134017 88993 547189 452327 83986363 42496071 35466464 41490292 29059913 653159 6268521 80195708 90023852 3627920 3454969 2993862 2918500 5745000 5215000 1945584 1966866 14312366 13555335 X 46101552 54732360 1065258 876497 18716532 20859660 65883342 76468517 80195708 90023852 X 11687936 -1102761 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23170694 2143128 290487 25604309 21897522 1258211 14961 23170694 22324567 3599266 -4026311 21897522 0.18530 0.81470 0.00000 0 0 1552252 1552252 67334028 30413672 36920356 8714323 6614521 2099802 6385760 5467878 917882 41490292 MUTUAL FUNDS 29059913 F 29059913 BOND ISSUE COSTS 98570 CONSTRUCTION IN PROGRESS 486709 RESTRICTED ASSET - PAYMENT OF BONDS 5341504 RESTRICTED ASSET - DEFERRED COMPENSATION PLAN 341738 6268521 AGENCY FUNDS DUE TO STUDENT GROUPS 79529 ACCRUED INTEREST PAYABLE 64252 ACCRUED POST-RETIREMENT BENEFITS 1823085 1966866 43291865 31603929 11687936 -166398 -936363 -1102761 10585175 43251406 -166398 125939 -40459 43291865 0 43291865 32666231 1062302 1062302 31603929 0 31603929 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE PURPOSE OF THE DETROIT COUNTRY DAY SCHOOL ENDOWMENT IS TO PROVIDE PERPETUAL FINANCIAL SUPPORT FOR THE SCHOOL. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: FIN 48 DISCLOSURE: THE SCHOOL IS A 501(C)(3) CORPORATION AND, THEREFORE, IS NOT SUBJECT TO FEDERAL INCOME TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL, AND HAS CONCLUDED THAT AS OF JUNE 30, 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 125,864. DIRECT GAMING EXPENSES 75. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 125,864. DIRECT GAMING EXPENSES 75. POST-RETIREMENT LIABILITY-RELATED CHANGES OTHER THAN PERIODIC BENEFIT COST 936,363. PART XI, LINE 8: POST-RETIREMENT LIABILITY-RELATED CHANGES OTHER THAN PERIODIC BENEFIT COST 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS PRIOR TO THE SCHOOL'S ANNUAL OPEN HOUSE FOR NEW STUDENTS AUCTION 368989 208155 160834 102198 32850 93014 GOLF OUTING 120877 120877 1000 7096 54392 1605 3 61862 61862 35631 2478 6870 9556 551728 208155 343573 1000 109294 90023 35328 6870 104175 346690 -3117 37040 4159 1 0.01000 37040 4159 4159 32881 MI 1 0 0 0 1.00000 0.00000 LAURA KOROTKIN 22305 W 13 MILE RD BEVERLY HILLS MI 48025 0 LAURA KOROTKIN 15000 ORGANIZES GAMING X 0 1 FINANCIAL AID FOR STUDENT TUITION 4 106883 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE FOR FINANCIAL AID AND ARE ADMINISTERED AND APPLIED TO THE STUDENT ACCOUNTS THROUGH THE BUSINESS OFFICE. X 1 1 X X X 0 0 0 0 0 0 0 0 0 GLEN P SHILLING 250000 0 0 0 64321 0 17608 0 24962 0 356891 0 0 0 SUSAN M MURPHY 151238 0 0 0 0 0 4014 0 14286 0 169538 0 0 0 JOSEPH D'ANGELO 162501 0 0 0 4422 0 12968 0 11307 0 191198 0 0 0 BRADLEY GILMAN 172556 0 0 0 21131 0 14685 0 1568 0 209940 0 0 0 RUTH REBOLD 136063 0 0 0 0 0 11200 0 13227 0 160490 0 0 0 VALERIE GREINER 134440 0 0 0 0 0 11382 0 17184 0 163006 0 0 0 GERALD T HANSEN 150000 0 0 0 25478 0 12042 0 22203 0 209723 0 0 0 PART I, LINE 1A GLEN SHILLING AND GERALD HANSEN RECEIVE THE BENEFIT OF HEALTH OR SOCIAL CLUB DUES PAID ON THEIR BEHALF. THE BENEFIT IS NOT INCLUDED IN TAXABLE COMPENSATION AS EACH INDIVIDUAL PAYS THE PERSONAL PORTION OF THE DUES BACK TO DETROIT COUNTRY DAY SCHOOL. CUNNINGHAM LIMP DEVELOPMENT C. MICHAEL KOJAIAN, TRUSTEE, OFFICER AND 25% OWNER OF CUNNINGHAM LIMP DEV. 7306760 CONSTRUCTION PROJECTS 0 X 11 3519139 FMV X DONATED AUCTIONED ITEMS (MISC MERCH. AND GIFT CERT 240 102198 FMV 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE ORGANIZATION IS REPORTING A COMBINATION OF THE NUMBER OF CONTRIBUTIONS FOR DONATED SECURITIES AND THE NUMBER OF ITEMS RECEIVED FOR OTHER TYPES OF PROPERTY. THIRD PARTY USE: PART I, LINE 32B: THE SCHOOL (THROUGH THE DEVELOPMENT DEPARTMENT) ONLY HIRES A THIRD PARTY TO SELL NON-CASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD MEMBERS WILL RECEIVE A COPY OF THE FORM 990 BEFORE IT IS FILED. THE FINANCE COMMITTEE, FINANCE MANAGER AND DIRECTOR OF FINANCE WILL ALSO REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY AND STATEMENT ARE PROVIDED TO ALL THE TRUSTEES, THE SCHOOL'S EXECUTIVE TEAM AND OTHER MEMBERS OF MANAGEMENT FROM THE DIRECTOR OF FINANCE. ALL SIGNED STATEMENTS ARE MAINTAINED WITH THE DIRECTOR OF FINANCE. IF A CONFLICT OF INTEREST ARISES, THE INDIVIDUAL MUST NOTIFY THE HEADMASTER IMMEDIATELY IN WRITING. THE INDIVIDUAL ALSO RECUSES THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 A REPORT OF COMPENSATION FOR THE HEADMASTER AND EXECUTIVE TEAM MEMBERS IS PROVIDED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES ANNUALLY IN JANUARY WITH COMPARABLE DATA FROM OTHER INDEPENDENT SCHOOLS AND DISCUSSED WITH THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST, AS WELL AS AT WWW.GUIDESTAR.ORG FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE INTERNAL DOCUMENTS ONLY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -166,398. POST-RETIREMENT LIABILITY-RELATED CHANGES OTHER THAN PERIODIC BENEFIT COST -936,363. TOTAL TO FORM 990, PART XI, LINE 5: -1,102,761. FORM 990, PART XI, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE OVERSEES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.