2026-04-01T11:30:12-05:00 2025-06-30 232108173 RKL LLP PO BOX 8408 LANCASTER PA 176048408 990 2024-07-01 231352396 LANCASTER COUNTRY DAY SCHOOL LANC 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 JOHN B FORD BUSINESS MANAGER 7173922916 2026-03-30 1 1 BETH L T SAUDER CPA P01474324 7173945666 2026-03-30 2024 2025-03-06 01:10:19Z JOHN B FORD 725 HAMILTON ROAD LANCASTER PA 17603 27577189 0 X WWW.LANCASTERCOUNTRYDAY.ORG X 1909 PA THE MISSION OF LANCASTER COUNTRY DAY SCHOOL IS TO EMPOWER STUDENTS TO EXPLORE THEIR PASSIONS, FIND PURPOSE, AND BECOME THE BEST VERSIONS OF THEMSELVES. 15 15 255 25 0 0 3133997 6181969 16277983 16872766 521367 2248574 525118 308287 20458465 25611596 5312688 5443064 0 0 10243510 11419184 0 0 710008 6021535 7164649 21577733 24026897 -1119268 1584699 71755576 76244686 13715490 13263974 58040086 62980712 X THE MISSION OF LANCASTER COUNTRY DAY SCHOOL IS TO EMPOWER STUDENTS TO EXPLORE THEIR PASSIONS, FIND PURPOSE, AND BECOME THE BEST VERSIONS OF THEMSELVES. 0 0 17856562 5443064 17272251 DEEPLY COMMITTED TO THE INTELLECTUAL, CREATIVE, PHYSICAL, AND EMOTIONAL GROWTH OF ITS STUDENTS, LANCASTER COUNTRY DAY SCHOOL SEEKS TO PROVIDE RIGOUROUS, COLLEGE PREPARATORY ACADEMIC PROGRAM WITHIN A SUPPORTIVE ENVIRONMENT, RESULTING IN A COMMUNITY OF GLOBALLY-CONSCIOUS, LIFELONG LEARNERS. CHALLENGING STUDENTS TO LOOK AT THE WORLD IN NEW WAYS, LCDS HAS HIGH ACADEMIC AND BEHAVORIAL EXPECTATIONS OF ITS STUDENTS WHILE PROVIDING EXTENSIVE SUPPORT TO ACHIEVE THOSE STANDARDS. THROUGH CLOSE RELATIONSHIPS AMONG STUDENTS AND ADULTS, THE SCHOOL ENCOURAGES PERSONAL GROWTH AND TRUST, THEREBY FOSTERING CONFIDENT, ARTICULATE, ANDTHOUGHTFUL INDIVIDUALS WHO CAN SUCCESSFULLY INTERPRET A COMPLEX AND RAPIDLY CHANGING WORLD. AS A COEDUCATIONAL, INDEPENDENT SCHOOL "UNDER ONE ROOF" FOR STUDENTS FROM PRESCHOOL THROUGH TWELFTH GRADE LCDS ENCOURAGES CLOSE INTERACTION AMONG PEOPLE OF DIVERSE BACKGROUNDS, STRIVING TO REFLECT THE WORLD AS IT TRULY EXISTS. RESPECT FOR SELF, CONCERN FOR OTHERS, COMMITMENT TO COMMUNITY, AND STEWARDSHIP OF THE ENVIRONMENT ARE HALLMARKS OF A LANCASTER COUNTRY DAY SCHOOL EDUCATION. IN ADDITION TO SETTING HIGH EXPECTATIONS FOR ACADEMIC EXCELLENCE, THE SCHOOL URGES BOTH STUDENTS AND ADULTS TO SEEK BALANCE IN FULFILLING THEIR MANY OBLIGATIONS WHILE MAINTAINING A STRONG COMMITMENT TO THEIR OWN PHYSICAL AND EMOTIONAL HEALTH. 17856562 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 98 0 1 255 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JOHN B FORD BUSINESS MANAGER 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 ANGELA ANG-ALHADEFF PRESIDENT - LEFT 11/15/24 2.00 X X 0 0 0 TONY SPLEEN VICE PRESIDENT 2.00 X X 0 0 0 DARREN BLAKEMORE TREASURER 2.00 X X 0 0 0 KERMA REISS SECRETARY 1.00 X X 0 0 0 CAITLIN RYE BANTA TRUSTEE 1.00 X 0 0 0 LAURIN BLOOM PRESIDENT - BEGIN 12/1/24 2.00 X X 0 0 0 HYASMINE CHARLES TRUSTEE 1.00 X 0 0 0 GEORGE FINNEY TRUSTEE 1.00 X 0 0 0 LAURA FISHER TRUSTEE - LEFT 11/7/24 1.00 X 0 0 0 DAVID GROFF TRUSTEE 1.00 X 0 0 0 SANDRA URDANETA HARTMANN TRUSTEE - LEFT 9/7/24 1.00 X 0 0 0 MICHAEL JEMISON TRUSTEE 1.00 X 0 0 0 HANNAH KOCH TRUSTEE 1.00 X 0 0 0 GOTHAM PASUPULETI TRUSTEE 1.00 X 0 0 0 ELIZABETH M PAYNE TRUSTEE 1.00 X 0 0 0 DOUGLAS W REBERT TRUSTEE - LEFT 12/24/24 1.00 X 0 0 0 CHRISTOPHER RUSSO TRUSTEE 1.00 X 0 0 0 LUCY SONG TRUSTEE 1.00 X 0 0 0 MARY BETH WEST TRUSTEE - LEFT 6/30/25 1.00 X 0 0 0 MATTHEW W MICCICHE HEAD OF SCHOOL - LEFT 11/15/24 40.00 X 393309 0 6697 JOHN B FORD BUSINESS MANAGER 40.00 X 140631 0 18766 LEWIS THAYNE INTERIM HEAD OF SCHOOL - BEGIN 12/9/24 40.00 X 151921 0 0 ASHLEY S LAMAR DIRECTOR OF DEVELOPMENT 40.00 X 154260 0 21215 MARGARET F REED HEAD OF MIDDLE SCHOOL, ASSISTANT HEAD OF SCHOOL 40.00 X 137279 0 13681 CAROLINE P BADRI HEAD OF LOWER SCHOOL 40.00 X 112544 0 21278 JONATHAN SHULTZ DIRECTOR OF ADMISSIONS 40.00 X 113543 0 6919 CHRISTOPHER ESPOSITO DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 104594 0 11600 1308081 0 100156 10 0 1 0 METZ CULINARY MANAGEMENT TWO WOODLAND DRIVE DALLAS PA 18612 FOOD/DINING SERVICES 603774 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION SERVICES 329057 ESHELMAN TRANSPORTATION 4339 MORGANTOWN ROAD MOHNTON PA 19540 TRANSPORTATION SERVICES 235914 IJ TECH MECHANICAL SERVICES 402 S CHIQUES ROAD MANHEIM PA 17545 MAINTENANCE SERVICES 199622 DAVID LYALL HOME AND DESIGN 241 N PRINCE STREET LANCASTER PA 17603 DESIGN SERVICES 128294 12 74646 101031 6006292 16387 6181969 TUITION 611600 16196808 16196808 CAMP & ENRICHMENT 611600 377941 377941 TRANSPORTATION BUS INCOME 611600 193150 193150 THEATER INCOME 611600 103534 103534 AP PROGRAM REVENUE 611600 1333 1333 16872766 475111 475111 168892 191219 -22327 -22327 -22327 3425000 1000 1652537 0 1772463 1000 1773463 1773463 14801 74646 45097 -30296 -30296 38165 76740 -38575 -38575 MISCELLANEOUS 900099 263133 263133 ASP INCOME 900099 93933 93933 TEXTBOOK INCOME 900099 42419 42419 399485 25611596 17272251 0 2157376 5443064 5443064 917718 149211 731204 37303 8460400 5884753 2320484 255163 438911 294263 130962 13686 980342 671387 280332 28623 621813 377864 222445 21504 318677 318677 28831 28831 601098 376406 224692 366049 358347 7702 742752 596482 144369 1901 75128 75128 614436 592132 19969 2335 138120 132360 5760 340559 328197 11068 1294 1706687 1644735 55467 6485 183333 183333 BAD DEBT EXPENSE 471258 221598 249660 CAMP AND ENRICHMENT 444383 444383 MISCELLANEOUS EXPENSE 269224 259451 8750 1023 PROGRAM 190401 190401 673713 471473 118911 83329 24026897 17856562 5460327 710008 296299 166990 1370526 1189471 361845 2779617 248056 55742 41827 44203 263551 301266 56961485 20340335 37371522 36621150 30925293 34488097 876657 598150 71755576 76244686 981307 982537 1494202 1618232 11079355 10535209 160626 127996 13715490 13263974 X 41703581 42747736 16336505 20232976 58040086 62980712 71755576 76244686 X 1584699 3622175 -266248 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 30853900 1445082 5698177 3623982 34373177 29407781 1172578 2166263 1892722 30853900 25400800 510024 5353952 1856995 29407781 15083900 14790010 -3247539 1225571 25400800 11673233 42381 4591795 1223509 15083900 0.50730 0.49270 0.00000 0 0 1613434 1613434 50517964 16576896 33941068 4710876 3763439 947437 119211 119211 36621150 DEFERRED ANNUITY 75728 DUE TO STUDENT/PARENT ASSOCIATIONS 52268 127996 X 23792418 3622175 -5709312 -2087137 25879555 -267959 -267959 25611596 18851792 267959 267959 18583833 5443064 5443064 24026897 PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR NEED-BASED SCHOLARSHIPS, FACULTY COMPENSATION AND PROFESSIONAL DEVELOPMENT, AND SCHOOL PROGRAM SUPPORT. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC. CONSEQUENTLY, THE SCHOOL WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAX, EXCEPT FOR TAX ARISING FROM UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMTINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL AUTHORITIES FOR YEARS ENDING PRIOR TO 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN TRUSTS HELD BY THIRD PARTIES -25,238. UNREALIZED GAIN (LOSS) ON INTEREST SWAP -241,010. SCHOLARSHIPS - TUITION ASSISTANCE -4,550,951. TUITION REMISSION -892,113. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -191,219. SCHOOL STORE EXPENSES -76,740. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 191,219. SCHOOL STORE EXPENSES 76,740. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION ASSISTANCE 4,550,951. TUITION REMISSION 892,113. PART V, LINE 1B THE CONTRIBUTIONS AMOUNT SHOWN FOR ENDOWMENT FUNDS THREE YEARS BACK INCLUDES $14,227,611 IN BOARD-DESIGNATED ENDOWMENT FUNDS, WHICH WERE NOT INCLUDED IN THE FOUR YEARS BACK AMOUNTS. TRUE CONTRIBUTIONS FOR THREE YEARS BACK WERE $562,399. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LANCASTER COUNTRY DAY SCHOOL'S ENROLLMENT ADVERTISEMENTS MENTION THE SCHOOL'S POLICY OF RACIAL NON-DISCRIMINATION. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES BOOKS AND SUPPLIES FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION UNDER ACTS 195/90. FUNDFEST 89447 74646 14801 16387 14801 13909 89447 74646 14801 16387 14801 13909 45097 -30296 1 SCHOLARSHIPS 352 5443064 PART I, LINE 2: STUDENTS MAY APPLY FOR FINANCIAL AID THROUGH AN ESTABLISHED PROCESS WHEREBY ALL REQUESTS ARE PROCESSED BY CLARITY FOR FINANCIAL AID. THE FINANCIAL AID COMMITTEE, WHICH CONSISTS OF THE FINANCIAL AID CONCIERGE, ADMISSIONS DIRECTOR AND BUSINESS MANAGER, REVIEW ALL APPLICATIONS. ONCE IT IS DETERMINED THAT THE STUDENT QUALIFIES, THE AMOUNT OF AID AWARDED IS DETERMINED BY THE LEVEL OF NEED AND FUNDS AVAILABLE. STUDENTS MUST EXHIBIT A SATISFACTORY PERFORMANCE FOR AID TO CONTINUE AND MUST REAPPLY FOR AID EACH SUCCEEDING YEAR. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MATTHEW W MICCICHE HEAD OF SCHOOL - LEFT 11/15/24 393111 0 198 0 0 0 3255 0 3442 0 400006 0 0 0 ASHLEY S LAMAR DIRECTOR OF DEVELOPMENT 152848 0 1412 0 0 0 7995 0 13220 0 175475 0 0 0 JOHN B FORD BUSINESS MANAGER 139430 0 1201 0 0 0 7649 0 11117 0 159397 0 0 0 LEWIS THAYNE INTERIM HEAD OF SCHOOL - BEGIN 12/9/ 150618 0 1303 0 0 0 0 0 0 0 151921 0 0 0 MARGARET F REED HEAD OF MIDDLE SCHOOL, ASSISTANT HEA 127157 0 10122 0 0 0 6534 0 7147 0 150960 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES THE HEAD OF SCHOOL WITH A HOUSING ALLOWANCE. THE VALUE OF THIS BENEFIT IS REPORTED AS W-2 COMPENSATION. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS DELEGATES THE INITIAL REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE OF THE BOARD, THE CONTROLLER, AND THE BUSINESS MANAGER, ALL OF WHOM HAVE PRACTICAL AND/OR PROFESSIONAL TAX EXPERTISE IN NON-PROFIT MANAGEMENT, ACCOUNTING, AND FEDERAL TAX LAW GOVERNING EXEMPT ORGANIZATIONS. ONCE THE INITIAL REVIEW IS COMPLETE, THE FULL BOARD OF DIRECTORS RECEIVES THE FINAL FORM 990 PRIOR TO THE FORM 990'S FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM ARE DISTRIBUTED ANNUALLY TO TRUSTEES. THE ORGANIZATION MAINTAINS ALL THE CONFLICT OF INTEREST DISCLOSURE FORMS. IT REVIEWS THE ANNUAL DISCLOSURES AND RESOLVES ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE. AN OFFICER OR TRUSTEE WHO HAS AN ACTUAL, POTENTIAL, OR THE APPEARANCE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN A VOTE SHALL RECUSE HIMSELF OR HERSELF FROM THE VOTE AND ACCOMPANYING DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL IS REVIEWED BY THE BOARD PRESIDENT. COMPENSATION IS COMPARED TO INDUSTRY STANDARDS TO ENSURE THE HEAD OF SCHOOL'S COMPENSATION IS WITHIN FAIR MARKET RANGE OF THE INDUSTRY. DISCUSSIONS ON COMPENSATION ARE RECORDED IN FINANCE COMMITTEE MEETINGS AS WELL AS IN THE BOARD MINUTES. THE BOARD APPROVES THE TOTAL SALARY/BENEFITS WITHIN THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: UNREALIZED GAIN (LOSS) ON INTEREST SWAP -241,010. CHANGE IN INTEREST HELD BY THIRD PARTIES -25,238. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.