2011-02-14T21:00:05-06:00 2010-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2009-07-01 314379452 COLUMBUS SCHOOL FOR GIRLS COLU 6142520781 56 S COLUMBIA AVENUE COLUMBUS OH 43209 JANE GIBSON 2011-02-15 true 3128997000 2009 2016-02-24 21:20:13Z MRS ELIZABETH LEE 80 S COLUMBIA AVENUE COLUMBUS OH 43209 19561261 false X WWW.COLUMBUSSCHOOLFORGIRLS.ORG X 1898 OH TO PROVIDE A SUPERIOR PREPARATORY EDUCATION WITHIN A DIVERSE AND CARING COMMUNITY THAT EMPHASIZES LEADERSHIP DEVELOPMENT IN AN ATMOSPHERE OF MORAL AND SOCIAL RESPONSIBILITY. 33 31 324 250 0 0 1625138 1492955 11910782 11930930 269870 203568 94849 475 13900639 13627928 1226585 1396445 0 9460383 9543928 148092 139574 460084 4397025 4209094 15232085 15289041 -1331446 -1661113 31072920 32183197 6661099 6889885 24411821 25293312 TO PROVIDE A SUPERIOR COLLEGE PREPARATORY EDUCATION WITHIN A DIVERSE AND CARING COMMUNITY THAT EMPHASIZES LEADERSHIP DEVELOPMENT IN AN ATMOSPHERE OF MORAL AND SOCIAL RESPONSIBILITY. false false 9510242 10604398 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. IN ORDER TO SUCCEED WITH ITS MISSION, CSG SPENDS 67% OR $6,890,151 OF EXPENSES ON SALARY AND BENEFITS. CSG NEEDS THE BEST EMPLOYEES TO EDUCATE OUR STUDENTS AND PREPARE THEM TO ENTER THE PREMIER COLLEGES IN THE U.S. 1396445 1396445 1396445 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 FAMILY. THIS SERVICE IS SIMILAR TO SERVICES USED BY OTHER INDEPENDENT PRIVATE SCHOOLS, COLLEGES, AND UNIVERSITIES. FINANCIAL AID WAS AWARDED TO 115 STUDENTS IN THE AMOUNT OF $1,087,220 DURING THE 2009-2010 SCHOOL YEAR. CSG ALSO AWARDS TUITION REMISSION TO 28 FACULTY AND STAFF CHILDREN. THE TUITION REMISSION TO FACULTY AND STAFF CHILDREN WAS $309,225. THE TOTAL FINANCIAL AWARD FOR THE 2009-2010 SCHOOL YEAR WAS $1,396,445, OR 14% OF TOTAL EXPENSES. 715440 0 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 EDUCATIONAL LEADERSHIP WITHIN OUR COMMUNITY. 11622127 true true false false false 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 false false false false false true false false false true 60 0 true 324 true false false false false false true true false false false 33 31 false false true false false false false true true false false true true true true true true true true false X JANE GIBSON 6142520781 56 S COLUMBIA AVENUE COLUMBUS OH 43209 X VICKI HILBRANDS 1 X X 0 0 0 SARAH ZIEGLER 1 X X 0 0 0 TIM FABER 1 X X 0 0 0 SUSAN TOMASKY 1 X X 0 0 0 BETH CRANE 1 X X 0 0 0 LYNNE SMITH 1 X 0 0 0 DR JERRY LADMAN 1 X 0 0 0 LORI ANN FEIBEL 1 X 0 0 0 LESLIE SAWYER 1 X 0 0 0 ELIZABETH CARLIN 1 X 0 0 0 DAWN GAINES WHITMORE 1 X 0 0 0 TOM O'HARA 1 X 0 0 0 MILTON BAUGHMAN 1 X 0 0 0 LEIGH ANN WOBST 1 X 0 0 0 LISA HINSON 1 X 0 0 0 NANCY JEFFREY 1 X 0 0 0 DAWN TYLER LEE 1 X 0 0 0 TERRY SANDERS 1 X 0 0 0 ROBERT MILBOURNE 1 X 0 0 0 JANE ROSLOVIC 1 X 0 0 0 TOM BRIGDON 1 X 0 0 0 KIM WILSON 1 X 0 0 0 DENISE GLIMCHER 1 X 0 0 0 MAY ZIA 1 X 0 0 0 STEPHANIE HIGHTOWER 1 X 0 0 0 LAVEA BRACHMAN 1 X 0 0 0 TIM MILLER 1 X 0 0 0 BRIAN TIERNEY 1 X 0 0 0 ROCKY ROBINS 1 X 0 0 0 JEFF HENDERSON 1 X 0 0 0 BERNIE OSTROWSKI 1 X 0 0 0 GORDON GEE 1 X 0 0 0 DIANE COOPER 40 X 154282 0 66154 ELIZABETH LEE 40 X 120000 0 31337 JANE GIBSON 40 X 102984 0 13565 CAROLYN CHRISTY 40 X 112933 0 16110 JOAN HILL 40 X 102426 0 12230 TERRIE HALE SCHECKELHOFF 40 X 131568 0 13608 724193 0 153004 6 false true false 0 0 173530 15000 173258 1131167 13825 1492955 TUITION & FEES 11179120 11179120 0 0 AUXILIARY SERVICES 751810 751810 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11930930 505527 0 0 505527 0 0 0 0 0 0 0 0 70150 0 139588 0 -69438 0 -69438 0 0 -69438 5343238 0 5645197 0 -301959 0 -301959 0 0 -301959 86283 173530 86283 0 0 0 0 0 0 0 0 0 0 79528 62265 17263 17263 0 0 STUDENT TRANSPORTATION 22540 22540 0 0 OTHER REVENUE 30110 30110 0 0 0 0 0 0 0 0 0 0 52650 13627928 12000843 0 134130 0 0 1396445 1396445 0 0 0 0 345723 0 345723 0 0 0 0 0 7417433 5537422 1650785 229226 455448 329381 114675 11392 759105 548987 191131 18987 566219 409492 142565 14162 0 0 0 0 20054 0 20054 0 34215 0 34215 0 0 0 0 0 139574 139574 59620 0 59620 0 418084 0 418084 0 147205 0 147205 0 1065008 1065008 0 0 160344 160344 0 0 0 0 0 0 268526 268526 0 0 176660 173879 2781 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 800973 767286 21054 12633 58938 0 58938 0 SUMMER SCHOOL 353232 353232 0 0 STUDENT ACTIVITIES 236575 236575 0 0 AFTER HOURS PROGRAM 86301 86301 0 0 BAD DEBT EXPENSE 85982 85982 0 0 FACULTY DEVELOPMENT 53304 53304 0 0 184073 149963 0 34110 15289041 11622127 3206830 460084 0 0 0 0 529038 516419 41185 86321 0 0 128795 84715 0 0 0 0 11134 29298 0 0 355300 166511 22353386 11810904 10873327 10542482 19050759 20674069 0 0 0 0 0 0 83382 83382 31072920 32183197 1226229 1579347 0 0 1679633 1538293 0 0 0 0 0 0 1690632 1621538 1800000 1800000 264605 350707 6661099 6889885 X 2971817 2211879 5548337 7167657 15891667 15913776 0 0 0 0 0 0 24411821 25293312 31072920 32183197 X false true true X false X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19587359 22109 2762896 1118695 21253669 24942162 84038 -4292598 1146243 19587359 0 0.7468 0.2532 true false 0 2056115 2056115 0 16647711 9106605 7541106 0 0 0 0 0 2989114 2117366 871748 0 660446 586933 73513 10542482 0 CHARITABLE GIFT ANNUITIES 150497 CUSTODIAL LIABILITIES 118401 UNREALIZED LOSS ON SWAP AGREEMENT 81809 350707 13627928 15289041 -1661113 2633315 0 0 0 -90711 2542604 881491 15007031 2633315 0 0 201853 2835168 12171863 59620 1396445 1456065 13627928 14125540 0 0 0 201853 201853 13923687 59620 1305734 1365354 15289041 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 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, 2010. 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 YEAR ENDED JUNE 30, 2010. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2007. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. Other changes in net assets Schedule D, Part XI, Line 8 FAIR VALUE OF INTEREST RATE SWAP ADJUSTMENT - -77286; CHANGE IN VALUE OF SPLIT INTEREST - -13425; OTHER - 0; TOTAL - -90711 Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d RENTAL EXPENSE - 139588; COST OF GOODS SOLD - 62265; OTHER - 0; TOTAL - 201853 Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b FINANCIAL AID - 1396445; OTHER - 0; TOTAL - 1396445 Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d RENTAL EXPENSE - 139588; COST OF GOODS SOLD - 62265; OTHER - 0; TOTAL - 201853 Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b FINANCIAL AID - 1396445; CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS & INTEREST RATE SAWP ADJUSTMENT - -90711; OTHER - 0; TOTAL - 1305734 true true true COLUMBUS SCHOOL FOR GIRLS ADMINISTERS ITS ADMISSION, FINANCIAL AID, AND EMPLOYMENT POLICIES WITHOUT REGARD TO RACE, RELIGION, SEXUAL ORIENTATION, CREED, OR NATIONAL ORIGIN. true true true true false false false false false false false false true false true X X X X X true KELLOGG ORGANIZATION CAPITAL CAMPAIGN false 207620 139574 68046 207620 139574 68046 JUBILEE 259813 173530 86283 7756 750 77777 259813 173530 86283 7756 750 77777 86283 0 true TUITION REIMBURSEMENTS 28 309225 FINANCIAL AID 115 1087220 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 SEND THE PARENT FINANCIAL FORM AND TAX FORMS TO THE SCHOOLS AND STUDENT SERVICES MODULE LOCATED ON THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS WEBSITE. COLUMBUS SCHOOL FOR GIRLS (CSG) RECEIVES A REPORT BASED ON PARENT INCOME AND EXPENSES OF THE AMOUNT THEY ARE ABLE TO AFFORD FOR INDEPENDENT SCHOOL TUITION. CSG'S FINANCIAL AID COMMITTEE REVIEWS THE PARENT INFORMATION AND GRANTS AS APPROXIMATELY 80% OF THE NEED. 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. X true true X X X X true false false false false false false false false DIANE COOPER 123157 0 0 0 31125 0 40724 0 25430 0 220436 0 0 0 ELIZABETH LEE 120000 0 0 0 0 0 12000 0 19337 0 151337 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 BOTH DIANE COOPER AND ELIZABETH LEE IN THE AMOUNT OF $19,000 EACH. Severance or change-of-control payment Schedule J, Part I, Line 4a DIANE B. COOPER, RETIRED IN JUNE, 2009. MRS. COOPER RECEIVED A SEVERANCE PACKAGE FROM COLUMBUS SCHOOL FOR GIRLS. SEE SCHEDULE O 8755 1538 AMERICAN ELECTRIC POWER COMPANY SEE SCHEDULE O 155911 PROVIDES ELECTRICAL UTILITIES false AMERICAN ELECTRIC POWER COMPANY SEE SCHEDULE O 155911 PROVIDES ELECTRICAL UTILITIES false Significant changes to organizational documents Form 990, Part VI, Section A, Line 4 COLUMBUS SCHOOL FOR GIRLS ADOPTED NEW BYLAWS AS OF NOVEMBER 18, 2010. SIGNIFICANT CHANGES TO THESE BYLAWS INCLUDED: CHANGING THE MAXIMUM AMOUNT OF ELECTED TRUSTEES TO BE 30 RATHER THAN 27; APPOINTMENT OF EX OFFICIO TRUSTEES; DUTIES OF THE ORGANIZATION'S TRUSTEES; AND THE ELECTION OF THE MAXIMUM OF 10 RATHER THAN 8 OFFICERS OF THE CORPORATION WHICH INCLUDE ADDING A CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A A BOARD SUMMARY REPORT AND A DRAFT COPY OF THE ORGANIZATION'S FORM 990 (INCLUDING REQUIRED SCHEDULES), WAS PRESENTED TO THE MEMBERS OF THE FINANCE COMMITTEE BY THE TAX PREPARER ON FEBRUARY 9, 2011. AFTER REVIEW AND UPDATES WERE MADE TO THE RETURN, THE FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) WAS PROVIDE TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS ON FEBURARY 15, 2011. 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 THE HEAD OF SCHOOL SALARY IS ESTABLISHED BY A BOARD OF TRUSTEES COMMITTEE. THE COMMITTEE GATHERS INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS SALARY DATA, WHICH IS ITEMIZED BY SIZE OF SCHOOL AND NATIONAL REGION. THE PROCESS WAS DONE IN NOVEMBER, 2008, WHEN THE SCHOOL HIRED A NEW HEAD OF SCHOOL. THE COMPENSATION INFORMATION IS DOCUMENTED IN THE WRITTEN EMPLOYMENT CONTRACT. A THREE YEAR CONTRACT WAS SIGNED AND BECAME EFFECTIVE ON JULY 1, 2009 TO JUNE 30, 2012. COLUMBUS SCHOOL FOR GIRLS HAD A RAISE FREEZE FOR ALL EMPLOYEES FOR THE 2009-2010 SCHOOL YEAR. THE HEAD OF SCHOOL SALARY DID NOT CHANGE. Public Disclosure 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 AT THIS TIME. 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. PROFESSIONAL FUNDRAISERS SCHEDULE G, PART I COLUMBUS SCHOOL FOR GIRLS (CSG) ENTERED INTO A CONTRACT WITH KELLOGG ORGANIZATION TO CREATE A CAPITAL CAMPAIGN FEASIBILITY STUDY AND CONSULT WITH CSG'S DEVELOPMENT OFFICE IN PREPARATION FOR A CAPITAL CAMPAIGN. KELLOGG ORGANIZATION FEES FOR THE 2009-2010 SCHOOL YEAR ARE $139,574 FOR CONSULTING WORK. AS OF 06/30/10, THE CAMPAIGN IS IN THE SILENT PHASE. THE KELLOGG ORGANIZATION IS NOT REGISTERED IN THE STATE OF OHIO BECAUSE IT IS NOT REQUIRED. RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION SCHEDULE L, PART IV, COLUMN (B) SUSAN TOMASKY, CHAIR OF THE BOARD OF COLUMBUS SCHOOL FOR GIRLS, WAS SERVING AS AN OFFICER OF AMERICAN ELECTRIC POWER COMPANY AT THE TIME OF THE TRANSACTION. BRIAN TIERNEY, BOARD MEMBER OF THE COLUMBUS SCHOOL FOR GIRLS, WAS SERVING AS AN OFFICER OF AMERICAN ELECTRIC POWER COMPANY AT THE TIME OF THE TRANSACTION. GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS SCHEDULE L, PART III COLUMBUS SCHOOL FOR GIRLS OFFERS A 25% 3RD AND 4TH CHILD DISCOUNT ON TUITION AND A 50% LUNCH CREDIT FOR CHILDREN WHO HAVE TO BRING THEIR OWN LUNCH DUE TO MEDICAL REASONS. CURRENTLY $8,755 OF DISCOUNTED TUITION AND $1,538 OF NEED-BASED ASSISTANCE ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. ALUMNAE ASSOCIATION OF THE CSG 56 SOUTH COLUMBIA AVENUE COLUMBUS OH 43209 310950006 SUPPORT CSG OH 501(C)(3) 11 - Type II NA false false false false false false false false false false false false false false false false false false