2011-05-14T19:06:27-05:00 2010-06-30 CBIZ MHM LLC 10616 Scripps Summit Court San Diego CA 92131 990 2009-07-01 951875978 LA JOLLA COUNTRY DAY SCHOOL LAJO 8584533440 9490 GENESEE AVENUE LA JOLLA CA 92037 Christopher Schuck 2011-05-12 Tim Willis 8587952000 2009 2016-02-24 21:20:13Z Christopher Schuck 9490 Genesee Avenue La Jolla CA 92037 32173113 false X WWW.LJCDS.ORG X 1926 CA LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIAL RESPONSIBILITY. 30 30 325 568 3750 2488274 2541380 25449955 26422099 345880 102700 124049 98169 28408158 29164348 2703954 3165807 0 17117873 16967108 0 782804 8061794 9047875 27883621 29180790 524537 -16442 92712293 93148816 59353482 61201803 33358811 31947013 LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIAL RESPONSIBILITY. false false 24534078 3165807 26422099 La Jolla Country Day School prepares individuals for a lifetime of intellectual exploration, personal growth and social responsibility. The school has approximately 1,080 students from Nursery through 12th grade. 24534078 true true false false false false false false true true true false true false false false false false false false false false true true true true false false false false false true false false false true false false false false false false false false true 75 0 325 true true true false CJ false false false false false false false 30 30 true false false false false false false true true false false false true true true true true true true false CA X BRUCE NELSON 8584533440 9409 REGENTS ROAD LA JOLLA CA 92037 Don Ings 1.0 X X 0 0 0 Beth Davidson 1.0 X X 0 0 0 Cameron Rooke 1.0 X X 0 0 0 Pat Hughes 1.0 X X 0 0 0 Barry Rosenbaum 1.0 X X 0 0 0 Sherry Bahrambeygui-Hosey 1.0 X X 0 0 0 Ben Badiee 1.0 X 0 0 0 Jeff Church 1.0 X 0 0 0 Wade Doshier 1.0 X 0 0 0 Kenneth Gonzalez 0.0 X 0 0 0 George Guimaraes 1.0 X 0 0 0 Peter Hamilton 1.0 X 0 0 0 Larry Hershfield 1.0 X 0 0 0 Jonathan Huberman 0.0 X 0 0 0 Debby Jacobs 1.0 X 0 0 0 Keith Kanner 0.0 X 0 0 0 Steven Libman 0.0 X 0 0 0 Lesa Malecot 1.0 X 0 0 0 Sherry Mesman 1.0 X 0 0 0 Ronnie Morgan 1.0 X 0 0 0 John Mulcahy 1.0 X 0 0 0 Gwyn Carter Rice 0.0 X 0 0 0 Alex Roudi 1.0 X 0 0 0 Lori Temko 1.0 X 0 0 0 Michael Wall 1.0 X 0 0 0 Howard Ziment 1.0 X 0 0 0 Robyann Nelson Ex-officio trustee 1.0 X 0 0 0 Lucy Smith Conroy ex-officio 1.0 X 0 0 0 Christopher Schuck 40.0 X 382614 0 9775 Bruce Nelson 40.0 X 186564 0 21751 Mark Marcus 40.0 X 195544 0 22096 Sarah Bakhiet 40.0 X 141954 0 18406 Marna Weiss 40.0 X 130288 0 17531 Roderick Jemison 40.0 X 108219 0 15875 Jeff Hutzler 40.0 X 109305 0 15957 BETH CORLEY 40.0 X 139637 0 14461 1394125 0 135852 10 false true false SEE SCHEDULE O 9 2541380 60593 2541380 TUITION REVENUE 611600 25488619 25488619 AUXILIARY SERVICE FEES 611600 707896 707896 APPLICATION FEES AND FORFEITED TUITION 611600 225584 225584 26422099 252834 252834 18 18 0 2833412 0 2820937 162627 12475 -162627 -150152 -150152 0 0 33857 25201 8656 8656 OTHER INCOME 611600 85763 85763 ADVERTISING 541800 3750 3750 89513 29164348 26422099 3750 197119 0 3165807 3165807 0 0 949034 446046 474517 28471 0 12508643 10942111 1250937 315595 912795 736588 153477 22730 1523332 1148227 339673 35432 1073304 866112 180466 26726 0 230938 0 230938 0 56130 0 56130 0 0 0 20769 0 20769 0 779054 521199 185922 71933 0 0 172183 136708 31149 4326 0 540521 440333 96749 3439 5152 0 5152 0 0 30158 6808 15821 7529 1967505 1774821 166451 26233 0 2565679 2441278 105336 19065 241510 199233 37121 5156 SUPPLIES 1398671 1260361 105707 32603 EQUIPMENT RENT & MAINTENANCE 225166 197002 25977 2187 PRINTING & PUBLICATIONS 194310 0 170789 23521 EMPLOYEE TRAINING 209466 194898 14568 0 OTHER FUNDRAISING COSTS 129456 0 0 129456 281207 56546 196259 28402 29180790 24534078 3863908 782804 1913145 1435257 23350713 21364691 1607888 1279031 88264 108168 29728 14913 482938 497356 70607645 12823167 56340937 57784478 3116640 3298677 4960921 6456908 821119 909337 92712293 93148816 3624244 3178891 10386714 10961192 39000000 38900000 6342524 8161720 59353482 61201803 X 28624513 27526439 2300180 1888953 2434118 2531621 33358811 31947013 92712293 93148816 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6748736 2688861 522521 0 60318 9899800 7910688 338800 -1465251 0 35501 6748736 0.70000 0.30000 0.00000 false false 9920000 9920000 56009303 10556528 45452775 3712824 2266638 1446186 965517 965517 57784478 COMMINGLED FUNDS 5771702 F HEDGE FUNDS 414888 F PRIVATE EQUITY FUNDS 270318 F 6456908 0 INTEREST RATE SWAPS 8161720 8161720 29164348 29180790 -16442 441125 -1836481 -1395356 -1411798 24629106 441125 -5001568 -4560443 29189549 -25201 -25201 29164348 26040904 46690 46690 25994214 3186576 3186576 29180790 SCHEDULE D, PART V, LINE 4 Board-designated endowment funds are used at the discretion of the Board, as may vary from time-to-time. Interest and dividends earned on permanently-restricted funds are used for the purposes stipulated by the donors. Due to the relatively small size of its endowment, the school has not enacted a policy of spending principal or principal appreciation of the funds (absent donor requirements to the contrary). Schedule D, Part X, Line 2 As of July 1, 2009, THE School ADOPTED authoritative guidance related to uncertain tax positions. The adoption of this guidance did not result in an adjustment to the AUDITED financial statements and management believes that the school has no uncertain tax positions. SCHEDULE D, PART XI, LINE 8 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST $4,204 CHANGE IN VALUE OF INTEREST RATE SWAPS < $1,819,196 > CHANGE IN VALUE OF LONG TERM RECEIVABLES < $21,489> __________________ < $1,836,481 > SCHEDULE D, PART XII, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST $4,204 CHANGE IN VALUE OF INTEREST RATE SWAPS < $1,819,196 > TUITION FINANCIAL ASSISTANCE < $3,165,807 > CUSTODIAL FEES < $20,769> ___________________ < $5,001,568 > SCHEDULE D, PART XII, LINE 4B COST OF GOODS SOLD < $25,201 > SCHEDULE D, PART XIII, LINE 2D CHANGE IN VALUE OF LONG TERM RECEIVABLES $21,489 COST OF GOODS SOLD $25,201 _____________ $46,690 SCHEDULE D, PART XIII, LINE 4B TUITION FINANCIAL ASSISTANCE $3,165,807 CUSTODIAL FEES $20,769 ______________ $3,186,576 true true true NOTICE OF NONDISCRIMINATORY POLICY WAS ADVERTISED IN THE SAN DIEGO UNION TRIBUNE ON MARCH 12, 2010. true true true true false false false false false false false false false false true true STUDENT FINANCIAL ASSISTANCE 224 3165807 FMV SCHEDULE I, PART I, LINE 2 THE Financial Assistance Committee meets at least ANNUALLY to review the applicAtions for FINANCIAL assistance. QUALIFYING STUDENTS ARE GRANTED FUNDS ON A NEEDS BASIS. X X X true true X X X false false false false false false false false false Christopher Schuck 222500 0 0 0 160114 0 2016 0 7759 0 392389 0 0 0 Bruce Nelson 186564 0 0 0 0 0 13992 0 7759 0 208315 0 0 0 Mark Marcus 191157 0 0 0 4387 0 14337 0 7759 0 217640 0 0 0 Sarah Bakhiet 141954 0 0 0 0 0 10647 0 7759 0 160360 0 0 0 BETH CORLEY 86164 0 0 0 53473 0 6702 0 7759 0 154098 0 0 0 SCHEDULE J, PART I, LINE 1A As part of the Head of School's employment contract, the school provided him with a residence for personal use, including the coverage of related costs such as utilities and maid services. The school also provided the Head of School with a gross-up payment for the personal tax consequences of the residential benefits. All of this is included in the Head of School's reported W-2 compensation. ABAG Finance Authority Construction Bond 943130123 00037CJA9 2006-06-29 20000000 Construction false false ABAG Finance Authority Construction Bond 943130123 00037CLR9 2007-07-12 20000000 Construction false false 20000000 347170 19652830 2007 false false true true 20000000 1759293 226830 18013877 2010 false false false true false false false false true 0.00000 0.00000 0.00000 true false false false false true 0.00000 0.00000 0.00000 true true true false false false true false true false false true false DISCLOSURE NOT REQUIRED DISCLOSURE NOT REQUIRED 18000 NEED-BASED X 6 60593 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 32A THE ORGANIZATION USES ITS INVESTMENT BROKERS, FIRST REPUBLIC SECURITIES, TO PROCESS AND SELL CONTRIBUTED STOCKS. FORM 990, PART VI, SECTION A, LINE 2 VICE PRESIDENT OF TRUSTEES BETH DAVIDSON, HAS A FAMILY RELATIONSHIP WITH BOARD MEMBER JOHN MULCAHY. FORM 990, PART VI, SECTION B, LINE 11A The school's Form 990 is prepared by an outside accounting firm based upon information provided by the school. The full copy is reviewed by internal management of the school for accuracy and completeness. The Audit Committee then reviews the full Form 990. As the last step in the review process, an electronic public disclosure copy of the Form 990 is made available for viewing to each voting member of the school's governing body via a password-protected web site before it is filed with the IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING AN Annual written representation by all affected individuals who are instructed to notify the school of any subsequent changes. FORM 990, PART VI, SECTION B, LINES 15A AND B The process for determining compensation of the school's Head of School and other key employees involves the 1) identification of key employees, 2) review and approval by a subcommittee of the governing body and the Board of Trustees, 3) use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations, and 4) contemporaneous documentation and recordkeeping with respect to deliberations and decisions regarding the compensation arrangement. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION B, LINE 1 NAME: BILBRO CONSTRUCTION COMPANY, INC. ADDRESS: 8954 RIO SAN DIEGO DRIVE, SUITE 102, SAN DIEGO, CA 92108 DESCRIPTION OF SERVICES: CONSTRUCTION SERVICES AMOUNT OF COMPENSATION: $3,086,653 Form 990, Part VII, Section B, Line 1 Continued NAME: BYROM-DAVEY, INC. ADDRESS: 13220 EVENING CREEK SOUTH #103, SAN DIEGO, CA 92128 DESCRIPTION OF SERVICES: architectural SERVICES AMOUNT OF COMPENSATION: $801,036 NAME: MCKOWSKI'S MAINTENANCE SYSTEMS ADDRESS: 12125 PAINE STREET, POWAY, CA 92067 DESCRIPTION OF SERVICES: JANITORIAL AND MAINTENANCE SERVICES AMOUNT OF COMPENSATION: $269,397 NAME: NATURALISTS AT LARGE ADDRESS: P.O. BOX 3517, VENTURA, CA 93006 DESCRIPTION OF SERVICES: OUTDOOR EDUCATION SERVICES AMOUNT OF COMPENSATION: $186,375 NAME: WALT CONWELL ARCHITECTS ADDRESS: 1550 HOTEL CIRCLE NORTH SUITE 140 DESCRIPTION OF SERVICES: ARCHITECTURAL SERVICES AMOUNT OF COMPENSATION: $169,670 FORM 990, SCHEDULE K The bonds LISTED ON SCHEDULE K were refunded and redeemed on OCTOBER 14, 2010.