LOUDOUN COUNTRY DAY SCHOOL INC: Form 990, tax year 2009
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- Organization
- LOUDOUN COUNTRY DAY SCHOOL INC (EIN 54-0662863)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-16
- IRS object ID
- 201111369349300911
- Schema version
- 2009v1.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-16T07:34:56-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MITCHELL & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 EAST MARKET ST 200 | AddressLine1 |
| City | LEESBURG | City |
| State | VA | State |
| ZIP Code | 20176 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540662863 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUDOUN COUNTRY DAY SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOUD | NameControl |
| Phone | 7037773841 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1 |
| City | LEESBURG | City |
| State | VA | State |
| ZIP Code | 20175 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | E RANDALL HOLLISTER PHD | Name |
| Title | HEADMASTER | Title |
| Phone | 7037773841 | Phone |
| Date Signed | 2011-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY D MITCHELL | Name |
| Phone | 7037774900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | E RANDALL HOLLISTER PHD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1 |
| City | LEESBURG | City |
| State | VA | State |
| ZIP Code | 20175 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6924363 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1959 | YearFormation |
| State Legal Domicile | VA | StateLegalDomicile |
| Activity Or Mission Description | CONDUCT A NONSECTARIAN SCHOOL FOR CHILDREN IN GRADES PRESCHOOL THROUGH EIGHT. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 81 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1135409 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 978698 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4180847 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4400384 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 105155 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2824245 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 170974 | OtherRevenuePriorYear |
| Other Revenue Current Year | -1427600 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5592385 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6775727 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3504702 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3466442 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 237981 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1100174 | OtherExpensePriorYear |
| Other Expenses Current Year | 2549097 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4604876 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6015539 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 987509 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 760188 | RevenuesLessExpensesCY |
| Total Assets BOY | 48875072 | TotalAssetsBOY |
| Total Assets EOY | 42620879 | TotalAssetsEOY |
| Total Liabilities BOY | 32645848 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 25602540 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 16229224 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 17018339 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO FOSTER THE INTELLECTUAL, EMOTIONAL, AND PHYSICAL GROWTH OF ITS CHILDREN IN A NURTURING ENVIRONMENT WHERE EACH CHILD IS RECOGNIZED AND VALUED. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4677663 | Expense |
| Revenue | 4400384 | Revenue |
| Description | EDUCATIONAL AND TEACHING ACTIVITIES OF CHILDREN IN PRE-SCHOOL THROUGH GRADE EIGHT | Description |
| Total Program Service Expense | 4677663 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 81 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUDOUN COUNTRY DAY SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7037773841 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20600 RED CEDAR DRIVE | AddressLine1 |
| City | LEESBURG | City |
| State | VA | State |
| ZIP Code | 20175 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| FREDRICK D SCHAUFELD | |||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| JOHN CUNNINGHAM | |||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| MARK A ROSSI JR | |||||||
| tREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| ROBERT MORAN | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| ANTONIO CALABRESE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DR MICHAEL A KAVANAGH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHRISTINE KALLIVOKAS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LEE STYLES | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN HOWER | |||||||
| FACULTY TRUSTEE | 40.00 | X | 52732 | 0 | 2850 | ||
| CHRISTOPHER ETESSE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| TRUDY NIGHTINGALE | |||||||
| PARENTS' ASSOC. TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES R MCDERMOTT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL MILLER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| E RANDALL HOLLISTER PH | |||||||
| HEADMASTER | 40.00 | 265881 | 0 | 11250 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 318613 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 14100 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 978698 | AllOtherContributions |
| Total Contributions | 978698 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611710 | 4195102 | 4195102 |
| BLDG USE, ETC | 611710 | 156059 | 156059 |
| TRANSPORTATION FEE | 480000 | 49223 | 49223 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4400384 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29551 | TotalRevenueColumn |
| Exclusion | $29,551 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 2805707 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11013 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -11013 | Securities |
| Other | 2805707 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2794694 | TotalRevenueColumn |
| Exclusion | $2,794,694 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 248882 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 137623 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 111259 | TotalRevenueColumn |
| Exclusion | $111,259 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MISCELLANEOUS | 900099 | 89583 | $89,583 |
| Expired Incentive Pled | 900099 | -1628442 | -$1,628,442 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | -1538859 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6775727 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4400384 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,396,645 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296100 | Total |
| Program Services | 163758 | ProgramServices |
| Management And General | 73824 | ManagementAndGeneral |
| Fundraising | 58518 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2539345 | Total |
| Program Services | 2107656 | ProgramServices |
| Management And General | 380902 | ManagementAndGeneral |
| Fundraising | 50787 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102108 | Total |
| Program Services | 35787 | ProgramServices |
| Management And General | 58569 | ManagementAndGeneral |
| Fundraising | 7752 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325663 | Total |
| Program Services | 306148 | ProgramServices |
| Management And General | 17219 | ManagementAndGeneral |
| Fundraising | 2296 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203226 | Total |
| Program Services | 144681 | ProgramServices |
| Management And General | 51657 | ManagementAndGeneral |
| Fundraising | 6888 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 801806 | Total |
| Program Services | 801806 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 586868 | Total |
| Program Services | 381464 | ProgramServices |
| Management And General | 205404 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OPERATIONS | 462323 | 462323 | ||
| GENERAL & ADMIN | 424060 | 312320 | 111740 | |
| INSTRUCTIONAL | 233533 | 233533 | ||
| PARENTS ASSOCIATION | 20332 | 20332 | ||
| FINANCING COSTS | 20175 | 20175 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6015539 | Total |
| Program Services | 4677663 | ProgramServices |
| Management And General | 1099895 | ManagementAndGeneral |
| Fundraising | 237981 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 89720 | BOY |
| EOY | 45714 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3041775 | BOY |
| EOY | 3211250 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6088930 | BOY |
| EOY | 3778043 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 119571 | BOY |
| EOY | 80519 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16751 | BOY |
| EOY | 12669 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 33475762 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1640792 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30915479 | BOY |
| EOY | 31834970 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 425911 | BOY |
| EOY | 601992 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8168226 | BOY |
| EOY | 2987532 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8709 | BOY |
| EOY | 68190 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48875072 | BOY |
| EOY | 42620879 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1309859 | BOY |
| EOY | 404626 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28674885 | BOY |
| EOY | 23792364 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2661104 | BOY |
| EOY | 1405550 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32645848 | BOY |
| EOY | 25602540 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9502992 | BOY |
| EOY | 12837534 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6245093 | BOY |
| EOY | 3652467 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 481139 | BOY |
| EOY | 528338 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16229224 | BOY |
| EOY | 17018339 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48875072 | BOY |
| EOY | 42620879 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 481139 | BeginningOfYearBalance |
| Contributions | 4339 | Contributions |
| Investment Earnings Or Losses | 42860 | InvestmentEarningsOrLosses |
| End Of Year Balance | 528338 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 515866 | BeginningOfYearBalance |
| Contributions | 5550 | Contributions |
| Investment Earnings Or Losses | -40226 | InvestmentEarningsOrLosses |
| Administrative Expenses | 51 | AdministrativeExpenses |
| End Of Year Balance | 481139 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1078285 | OtherCostOrOtherBasis |
| Book Value | 1078285 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 29953252 | OtherCostOrOtherBasis |
| Depreciation | 468287 | Depreciation |
| Book Value | 29484965 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1647990 | OtherCostOrOtherBasis |
| Depreciation | 1127287 | Depreciation |
| Book Value | 520703 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 796235 | OtherCostOrOtherBasis |
| Depreciation | 45218 | Depreciation |
| Book Value | 751017 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 31834970 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| BOND FUNDS ESCROW | 2977161 | F |
| Long Term CDs | 10371 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2987532 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ENROLLMENT DEPOSITS AND TUITION | $1,400,918 |
| ACCRUED INTERST EXPENSE | $4,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1405550 | TotalOfAmounts |
| Total Revenue | 6775727 | TotalRevenue |
| Total Expenses | 6015539 | TotalExpenses |
| Excess Or Deficit For Year | 760188 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 28927 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 28927 | TotalAdjustments |
| Excess Or Deficit Per FS | 789115 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6804654 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 28927 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 28927 | RevenueNotRptdF990 |
| Revenue Subtotal | 6775727 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6775727 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6015539 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6015539 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6015539 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part V, Line 4: | Identifier |
| Return Reference | Description of Intended Use of Endowment Funds: | ReturnReference |
| Explanation | READING CHAIR - $98,599 DIVERSITY SCHOLARSHIP - $233,682 OTHER ENDOWMENTS - $196,057 | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | PARENT'S ASSOC. FUNDRAISERS | NameOfEvent1 |
| Gross Receipts Event1 | 248882 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 248882 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 137623 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 248882 | GrossReceiptsTotal |
| Gross Revenue Total Events | 248882 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 137623 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 137623 | DirectExpenseSummaryEvents |
| Net Income Summary | 111259 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | E RANDALL HOLLISTER PHD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 245381 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 20500 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 11250 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 277131 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 267708 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUDOUN COUNTY IDA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Date Issued | 2008-03-26 | DateIssued |
| Issue Price | 28650000 | IssuePrice |
| Description Of Purpose | TO BUILD NEW SCHOOL AT RED CEDAR | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 29700000 | TotalProceeds |
| Amount In Reserve Fund | 2977161 | AmountInReserveFund |
| Capital Expenditures | 26722839 | CapitalExpenditures |
| Year Of Subst Completion | 2010 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 30.000000000000 | TermOfHedge |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARENT FOX LLP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | LAW FIRM LAWYER IS RELATED TO SCHOOL TRUSTEE | Relationship |
| Amount Of Transaction | 62926 | AmountOfTransaction |
| Description Of Transaction | LEGAL SERVICES | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | THE IRS FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND REPORTED ON TO THE BOARD OF TRUSTEES. | |
| Form 990, Part VI, Section B, line 15 | THE SCHOOL REVIEWS COMPENSATION FOR STAFF AS PART OF THE ANNUAL BUDGET ADOPTION PROCESS WITH PERFORMANCE REVIEWS DONE BY THE HEADMASTER. A SEPARATE HEADMASTER PERFORMANCE REVIEW IS PERFORMED BY A TRUSTEE COMMITTEE REPORTING TO THE FULL BOARD OF TRUSTEES. | |
| Form 990, Part VI, Section C, line 19 | LOUDOUN COUNTRY DAY SCHOOL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| PART XI LINE 2C | THE BOARD OF TRUSTEES APPOINTS THE AUDITOR AND MEETS ANNUALLY WITH THE AUDITOR TO REVIEW THE AUDIT RESULTS AND FINANCIAL REPORT. | AUDIT OVERSIGHT |
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