2024-03-26T16:55:02+00:00 2023-06-30 350921680 CROWE LLP 231 S Bemiston Ave Suite 800 Clayton MO 63105 990 2022-07-01 314379452 Columbus School for Girls COLU 6142520781 65 S Drexel Ave Columbus OH 43209 Camille Seals Head of School 6142520781 2024-03-26 true Joe Powell 999009999 Steve Lenivy P01635350 3148022000 2022 2023-04-26 12:10:37Z Camille Seals 65 S Drexel Ave Columbus OH 43209 24880333 false X www.columbusschoolforgirls.org X 1898 OH Columbus School for Girls, a college preparatory school founded in 1898, is dedicated to girls' intellectual, social, and ethical growth from infancy through twelfth grade. The school is characterized by challenging academics, enriching arts and athletics, supportive relationships, and a range of diversity. We encourage girls and young women to discover their distinctive potential and to strive for excellence amid the challenges and opportunities of a global and dynamic world. 10 10 236 125 0 0 6621855 4037476 13904393 13562428 1796245 1154072 113716 568549 22436209 19322525 2315960 2377604 0 0 9699881 10070386 0 0 737521 5666538 6524504 17682379 18972494 4753830 350031 50828669 52251626 7779323 7666264 43049346 44585362 In fulfillment of our mission and philosophy we strive to embrace the vitality of a diverse community and provide a curriculum that reflects multiple cultures and global connectedness; Develop leadership capacity and instill a commitment to social and civic responsibility and lifelong service to others; (Continued in Schedule O) false false 14668949 2377604 14035501 COLUMBUS SCHOOL FOR GIRLS (CSG) IS A COLLEGE PREPARATORY INDEPENDENT DAY SCHOOL IN CENTRAL OHIO. CSG HAS AN ENROLLMENT OF 499 STUDENTS, FROM PRESCHOOL TO GRADE 12. THE SCHOOL IS COMMITTED TO ITS FUNDAMENTAL VALUES: SEPARATE EDUCATION FOR WOMEN, CHALLENGING PREPARATION FOR COLLEGE, AND SUPPORTIVE RELATIONSHIPS, DIVERSITY, AND EXCELLENCE IN ALL ENDEAVORS BY OFFERING ACADEMIC EXCELLENCE IN A SINGLE-SEX ENVIRONMENT. THE MAIN SOURCE OF REVENUE IS TUITION, SUPPLEMENTED BY FUNDRAISING AND ENDOWMENT FUNDS. 14668949 true true false false false false false true true true false false false true true true false true false false false false false false false false false true true false false false false true false false false false false false false false false false false false true 84 0 true 236 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false MD OH X Joe Powell 6144534503 65 S DREXEL AVE Columbus OH 43209 X Lacey Greenwalt Treasurer and Finance Chair 1.0 0.0 X X 0 0 0 Liza Kessler Board Chair 1.0 0.0 X X 0 0 0 Steve Falk Secretary 1.0 0.0 X X 0 0 0 Anne Jeffrey Wright Board Member 1.0 0.0 X 0 0 0 Brandi Slaughter Diversity Chair 1.0 0.0 X 0 0 0 Carey Krug Board Member 1.0 0.0 X 0 0 0 Chris Olsen Nominating and Board Governance Chair 1.0 0.0 X 0 0 0 Denise Page Hood Board Member 1.0 0.0 X 0 0 0 Nicci Hicks Board Member 1.0 0.0 X 0 0 0 Taylor Lint Board Member 1.0 0.0 X 0 0 0 Camille Seals HEAD OF SCHOOL EX-OFFICIO 40.0 0.0 X 158323 0 60820 Julie Eikenberry Chief Financial Officer (until 6/30/2023) 40.0 0.0 X 173713 0 10947 Amy Borntrager Chief Development Officer 40.0 0.0 X 153165 0 20537 Elizabeth Gugle Director of Lower School 40.0 0.0 X 122922 0 39965 Pamela Hartshorn Director of Middle School 40.0 0.0 X 120350 0 11042 Jennifer Ciccarelli Former Head of School (until 6/30/22) 40.0 0.0 X 185432 0 40034 913905 0 183345 6 true true false Sage Dining Service 1402 York Road Suite 100 Lutherville MD 21093 Dining Services 755022 Astro Turf Corporation 2680 Abutment Rd SE Dalton GA 30721 Turf Filed Addition 688146 Lena Furci Dba Her Academy 65 S Drexel Avenue Columbus OH 43209 Consulting Services 319618 Vartek Service Inc 4770 Hempstead Station Drive Kettering OH 45429 IT Support 304692 Shi International Corp 290 Davidson Avenue Somerset NJ 08873 Computer Equipment and Supplies 279222 9 0 0 5708 0 1823938 2207830 3963 4037476 Tuition 611310 12797509 12797509 0 0 Food/Lunch 611310 514875 514875 0 0 Summer Programs 611310 74948 74948 0 0 Auxiliary 611310 166546 166546 0 0 Tuition Fees 611710 8550 8550 0 0 0 0 0 0 13562428 1504688 0 0 1504688 0 0 0 0 0 0 0 0 104891 0 9415 0 95476 0 95476 0 0 95476 5191927 0 5542543 0 -350616 0 -350616 0 0 -350616 5850 5708 5850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous 900099 438335 438335 0 0 Transportation 900099 21525 21525 0 0 Athletic Receipt 611710 11911 11911 0 0 1302 1302 0 0 473073 19322525 14035501 0 1249548 0 0 2377604 2377604 0 0 0 0 505813 0 505813 0 0 0 0 0 7562908 5593225 1475770 493913 412489 291808 103046 17635 1589176 1339349 153446 96381 0 0 0 0 0 0 0 0 33637 0 33637 0 34835 0 34835 0 0 0 0 0 0 0 104804 0 104804 0 558386 259200 294919 4267 247937 0 247937 0 893192 847945 45247 0 545650 545650 0 0 0 0 0 0 790906 790906 0 0 308206 293366 14840 0 0 0 0 0 0 0 0 0 249708 0 249708 0 0 0 0 0 1123682 1076423 29539 17720 88569 0 88569 0 Student Activities 948391 948391 0 0 School Events 71162 71162 0 0 Faculty Development 42924 29274 13650 0 After Hours Program 100730 100730 0 0 381785 103916 170264 107605 18972494 14668949 3566024 737521 0 0 0 0 2509972 635239 2795515 2625178 1654002 1455334 94830 121918 0 0 0 0 906 1610821 159381 360600 42447565 19339791 22717459 23107774 20896604 22265141 0 0 0 69621 50828669 52251626 1504888 1231073 1601829 1623608 80430 88224 0 0 3076252 4682667 1400000 0 115924 40692 7779323 7666264 X 17981348 19881668 25067998 24703694 43049346 44585362 50828669 52251626 X 350031 1042582 143403 X false true X true false X 2999543 1790777 4320819 6621855 4037476 19770470 0 0 0 0 0 0 0 0 0 0 0 0 2999543 1790777 4320819 6621855 4037476 19770470 2477328 17293142 954491 812573 770380 2274297 1609579 6421320 0 0 0 0 0 0 0 0 0 0 0 0 26191790 70043763 0.6603 0.626 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 20810182 158288 2010835 960000 22019305 22324344 2793849 -3408011 900000 20810182 18354068 247970 4552306 830000 22324344 18572677 1413 599978 820000 18354068 18620831 101395 1074451 1224000 18572677 0.0 0.81 0.19 true false 2379240 2379240 37022527 17162303 19860224 660446 611450 48996 2385352 1566038 819314 23107774 Unrealized Loss on Swap Agreement Charitable Gift Annuities 40692 40692 X 18035517 1042582 0 143403 1185985 16849532 104804 2368189 2472993 19322525 16499501 9415 9415 16490086 104804 2377604 2482408 18972494 Schedule D, Part IV, Line 2b Explanation of escrow agreement The School holds funds in a custodial manner for various School clubs and groups. These funds are not for use of the School. When clubs and groups collect funds they are given to the business office for deposit. The funds are deposited to the School's main checking account at Huntington National Bank. For clubs and groups that have regular activities, such as language clubs and sports teams, monthly statements are sent to the club advisor. If the account is for a group that does not have regular activity throughout the year, statements are sent during the time when they are regularly depositing and using funds. Schedule D, Part V, Line 4 Intended uses of endowment funds Columbus School for Girls's endowment funds is to sustain the school for future generations while providing current students with financial aid scholarships and other donor-designated gifts. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 of 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 on June 30, 2023, or 2022. 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 years ended June 30, 2023, or 2022. The School does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 interest rate swap - 143403 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 2377604 rental expenses - -9415 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 9415 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 2377604 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Columbus School for Girls administers its admission, financial aid, and employment policies without regard to race, religion, sexual orientation, creed, or national origin. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Columbus School for Girls receives State Mandated Funds from the State of Ohio. true EMPLOYEE REMISSION AND FINANCIAL AID 36 514933 FINANCIAL AID 159 1862671 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CSG's Admission and Development offices work closely together to award named scholarships to students. The parents submit a financial aid application and supporting tax forms online via the School and Student Services (SSS) module located on the National Association of Independent Schools website. Columbus School for Girls (CSG) receives a report based on parent income, expenses, and the amount they are able to afford for independent school tuition. CSG's financial aid committee reviews the parent information and grants awards as needed. The Admissions Office notifies the student of their scholarship amount. 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 a student leave, that portion of the financial aid would be designated back into the financial aid funds. The Development Office has the donor specifications for who should be awarded the scholarship. Once the student is chosen for the scholarship award, the Development office sends the donor a letter about the student. X true true X X X false true false false false false false false false Camille Seals HEAD OF SCHOOL EX-OFFICIO 155898 0 0 0 2425 0 7177 0 53643 0 219143 0 0 0 Julie Eikenberry Chief Financial Officer (until 6/30/2023) 173455 0 0 0 258 0 10379 0 568 0 184660 0 0 0 Amy Borntrager Chief Development Officer 153105 0 0 0 60 0 7631 0 12906 0 173702 0 0 0 Elizabeth Gugle Director of Lower School 122862 0 0 0 60 0 12278 0 27687 0 162887 0 0 0 Jennifer Ciccarelli Former Head of School (until 6/30/22) 182903 0 0 0 2529 0 7250 0 32784 0 225466 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The Head of School is required to live on campus. This benefit is considered nontaxable under IRC Section 119. An estimated value of the benefit was reported for Camille Seals for $50,000. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Jennifer Ciccarelli, Former Head of School, participates in a supplemental nonqualified retirement plan. This plan allows for an amount, not to exceed $60,000 per year, to be contributed each plan year after the participant completes at least 1,000 hours in the service of the employer after the participant's entry date. Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIALS COMPENSATION COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH AS SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. SEE PART V SEE PART V 25588 TUITION REMISSION Student Financial Assistance Schedule L, Part III, Column (a) GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLUMBUS SCHOOL FOR GIRLS OFFER 50% TUITION REMISSION FOR ALL EMPLOYEES WITH DAUGHTERS WHO ARE CURRENT STUDENTS. CURRENTLY $25,588 IN TUITION REMISSION FUNDS ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. Schedule L, Part III, Column (a) Name of Interested Person AS PER IRS INSTRUCTIONS FOR 990 SCHEDULE L, SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. THEREFORE, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK FOR THESE LINES. Form 990, Part III, Line 1 ORGANIZATION'S MISSION (FROM PART III) COLUMBUS SCHOOL FOR GIRLS, A COLLEGE PREPARATORY SCHOOL FOUNDED IN 1898, IS DEDICATED TO GIRLS' INTELLECTUAL, SOCIAL, AND ETHICAL GROWTH FROM INFANCY THROUGH TWELFTH GRADE. THE SCHOOL IS CHARACTERIZED BY CHALLENGING ACADEMICS, ENRICHING ARTS AND ATHLETICS, SUPPORTIVE RELATIONSHIPS, AND A RANGE OF DIVERSITY. WE ENCOURAGE GIRLS AND YOUNG WOMEN TO DISCOVER THEIR DISTINCTIVE POTENTIAL AND TO STRIVE FOR EXCELLENCE AMID THE CHALLENGES AND OPPORTUNITIES OF A GLOBAL AND DYNAMIC WORLD. Form 990, Part VI, Line 1a Committee Delegation The Executive Committee shall consist of the Board Chair, the Board Chair Elect, all Board Vice Chairs, the Secretary, the chairman of the Nominating and Board Governance Committee, the chairman of Finance Committee plus up to two additional trustees who are either the chairmen of a committee other than the Nominating and Board Governance Committee or are recommended by the Board Chair. The Board Chair shall serve as chair of the Executive Committee and be an ex-officio member, with full voting privileges, of all standing committees, including the Nominating and Board Governance Committee and the Finance Committee. Unless otherwise prohibited, the immediate past Board Chair of the Corporation shall serve as an ex-officio member of the Executive Committee, with full voting privileges for one year after his or her term ends as Board Chair. Non-officers shall not serve on the Executive Committee for more than three (3) consecutive one (1) year terms. Form 990, Part VI, Line 11b Review of form 990 by governing body Crowe LLP, an independent accounting firm, will present the full form 990 and supplemental schedules to the Columbus School for Girls Finance Committee in February 2024. The full form 990 and supplemental schedules will then be sent to the Executive Committee and Board of Trustees for review before filing. Form 990, Part VI, Line 12c Conflict of interest policy All Board members annually complete a confidentiality/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. Form 990, Part VI, Line 15a Process to establish compensation of top management official Columbus School for Girls's CFO provides the Board of Trustees Compensation committee with salary information from the National Association of Independent Schools (NAIS) organization. NAIS provides Head of School salary data based on numerous criteria, such as school enrollment, and the location of the school, such as Midwest, east or west coast. When the contract is up for renewal, the committee may choose to use an outside consultant to determine salary and compensation. The independent Compensation committee reviews the NAIS salary information and the Head of the School's annual and long-term goals. In addition, the committee considers the approved faculty, staff, and administrator's salary increase approved by the Board. After discussion, the committee recommends a salary to the Board of Trustees for approval. The Board of Trustees meets in an Executive session to discuss and vote on the Head of the School's compensation for the new school year. This is documented in the board minutes and is conducted annually. Form 990, Part VI, Line 15b Process to establish compensation of other employees Officers' compensation is based on an annual salary increase approved each year by the Board of Trustees. The salary increase is part of the school's budget process. This is documented in the board minutes and is conducted annually. As with the Head of School's compensation, CSG's officer's salary is reviewed per the guidelines established with the National Association of Independent Schools (NAIS). NAIS has salary information based on school enrollment and region of the country. Form 990, Part VI, Line 19 Required documents available to the public 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. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Pool Memberships - Total Revenue: 2741, Related or Exempt Function Revenue: 2741, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Student Acct Write Off Income - Total Revenue: 651, Related or Exempt Function Revenue: 651, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Gain and Loss on Disposal - Total Revenue: -2090, Related or Exempt Function Revenue: -2090, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances interest rate swap - 143403;