2024-05-14T11:05:39-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEAD OF SCHOOL 6029558200 2024-05-13 1 ANDREW RODIN XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW RODIN 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 32843056 0 X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL. 24 22 346 96 3917 2917 16681790 4303947 22947948 23789374 1541411 1227291 295585 544466 41466734 29865078 1801312 1661746 0 0 16510215 17922274 0 0 2072210 7971986 7751443 26283513 27335463 15183221 2529615 85447032 90930185 8959473 9361169 76487559 81569016 PHOENIX COUNTRY DAY SCHOOL PREPARES PROMISING STUDENTS TO BECOME RESPONSIBLE LEADERS AND LIFELONG LEARNERS THROUGH AN EDUCATION THAT EMPHASIZES INTELLECTUAL ENGAGEMENT, INDEPENDENCE, COLLABORATION, CREATIVITY, AND INTEGRITY. 0 0 18696499 1661746 22829191 TO PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH 12TH GRADE: NUMBER OFSTUDENTS - 765; INDIVIDUAL STUDENTS RECEIVING GRANTS - 159. 2749150 0 960183 ANCILLARY SERVICES PROVIDED TO STUDENTS. THESE SERVICES INCLUDE AFTER SCHOOL PROGRAMS, SUMMER PROGRAMS, AND TRANSPORTATION SERVICES. NUMBER OF STUDENTS - 765. 21445649 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 43 0 1 346 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ABBY PONTIUS 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEAD OF SCHOOL 40.00 X X 530769 0 141767 ROSALIND ABERO ASSISTANT HEAD OF SCHOOL 40.00 X X 203039 0 13630 DAVID LEWIS PRESIDENT 1.00 X X 0 0 0 DARRYL BERGER VP, STRATEGIC PLANNING 1.00 X X 0 0 0 TAYLOR BURKE VP, TRUSTEESHIP, EXEC VP 1.00 X X 0 0 0 DONNA JOHNSON VP, ADVANCEMENT 1.00 X X 0 0 0 JORDAN ROSE VP, FACILITIES PLANNING 1.00 X X 0 0 0 CHARLES SHIELDS VP, FINANCE 1.00 X X 0 0 0 GWEN GORLIN PARENTS' ASSOC PRESIDENT 1.00 X X 0 0 0 TIFFANY PONDELIK ALUMNI ASSOC PRESIDENT 1.00 X X 0 0 0 LUANN MURRAY COORDINATOR 1.00 X X 0 0 0 JAWAD AHSAN TRUSTEE 1.00 X 0 0 0 CHRIS ASHBY TRUSTEE 1.00 X 0 0 0 MARTIN FELLI TRUSTEE 1.00 X 0 0 0 THERESA GREGORY TRUSTEE 1.00 X 0 0 0 MERCEDES LILJEGREN TRUSTEE 1.00 X 0 0 0 TIM LOUIS TRUSTEE 1.00 X 0 0 0 RIAD NIZAM TRUSTEE 1.00 X 0 0 0 MARGAUX ROSEN TRUSTEE 1.00 X 0 0 0 JULIE SABEEH TRUSTEE 1.00 X 0 0 0 TRACY SCWIMMER TRUSTEE 1.00 X 0 0 0 DANIEL SILVERMAN TRUSTEE 1.00 X 0 0 0 KIRAN SINGH TRUSTEE 1.00 X 0 0 0 DAVID STEARNS TRUSTEE 1.00 X 0 0 0 ABBY PONTIUS DIRECTOR OF FINANCE & OPERATIONS 40.00 X 133328 0 19988 JOSEPH BOEHLE DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 123245 0 22147 TIMOTHY MITTEN DIRECTOR OF SECURITY 40.00 X 144058 0 14823 KELLY BUTLER ASSISTANT HEAD OF MIDDLE SCHOOL 40.00 X 118681 0 20253 KRISTIE BERG DIR. OF FINANCIAL AID & AZ 40.00 X 117123 0 21136 MELISA WILLIAMS DIR. OF PROJECT EXCELLENCE 40.00 X 115360 0 17954 SAM CIEPLICKI DIRECTOR OF DEVELOPMENT 40.00 X 114374 0 20652 BEN SULLIVAN HEAD OF MIDDLE SCHOOL 40.00 X 180655 0 27548 LYNETTA BINGER HEAD OF UPPER SCHOOL 40.00 X 172604 0 27897 CURTIS FEE HEAD OF LOWER SCHOOL 40.00 X 162771 0 26004 SHANE LEWIS DIRECTOR OF ATHLETICS 40.00 X 136385 0 22335 JENNIFER CHERILLA ASSISTANT HEADMASTER OF UPPER SCHOOL 40.00 X 133532 0 22402 2385924 0 418536 18 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 1000820 JONES STUDIO 206 S WILSON STREET TEMPE AZ 85282 ARCHITECTURE FEES 536103 ABM PO BOX 419860 BOSTON MA 02241 JANITORIAL SERVICES 273390 CARHUFF CUEVA ARCHITECTS LLC 2930 N SWAN ROAD STE 210 TUCSON AZ 85712 ARCHITECTURE FEES 146714 4 4303947 4303947 TUITION AND FEES 611110 22829191 22829191 ANCILLARY SERVICES REVENUE 611110 960183 960183 23789374 622914 3917 618997 3582355 2977978 604377 604377 604377 OTHER INCOME 611110 544466 544466 544466 29865078 23789374 3917 1767840 1661746 1661746 2212563 367604 838711 1006248 11474396 10887222 587174 863622 688779 174843 2409862 1829643 543110 37109 961831 702532 218966 40333 25743 25743 77007 77007 49371 49371 461737 286120 171492 4125 168966 148927 20039 209192 99704 108051 1437 40295 35359 4426 510 525342 422279 96975 6088 1562163 1370818 171583 19762 184317 184317 STUDENT ACTIVITIES 1036081 1036081 FOOD AND BEVERAGE 931571 870288 61283 BAD DEBT 703133 703133 PROGRAM SUPPLIES 404118 403826 292 1372407 634721 484221 253465 27335463 21445649 3817604 2072210 16903124 7702753 157905 4016328 9135160 8891109 131833 197743 14206 14206 534877 339633 48453410 18276311 29548512 30177099 28456112 39164940 565303 426374 85447032 90930185 696706 1427162 8012767 7846507 250000 87500 8959473 9361169 X 42507603 49137667 33979956 32431349 76487559 81569016 85447032 90930185 2529615 2551842 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8835560 2533 984629 15080 9807642 10517784 1327 -1568068 115483 8835560 8781705 3346 1922652 189919 10517784 8618100 2015 329963 168373 8781705 8417541 4380 367139 170960 8618100 0.00000 0.96950 0.03050 0 0 270963 270963 44897397 17514806 27382591 1603076 761505 841571 1681974 1681974 30177099 DEFERRED COMPENSATION 87500 87500 X 30705803 2551842 -1661746 890096 29815707 49371 49371 29865078 25624346 0 25624346 49371 1661746 1711117 27335463 PART V, LINE 4: ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE INCOME FOR VARIOUS RESTRICTED AND UNRESTRICTED PURPOSES. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS MOVED FROM THE STATEMENT OF REVENUE TO THE STATEMENT OF FUNCTIONAL EXPENSES -1,661,746. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS MOVED FROM THE STATEMENT OF REVENUE TO THE STATEMENT OF FUNCTIONAL EXPENSES 1,661,746. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS PRINTED ON ALL BROCHURES, ADMISSIONS APPLICATIONS, AND ON THE ADMISSIONS LINK ON THE SCHOOL'S WEBSITE. 1 FINANCIAL AID AND SCHOLARSHIPS 159 1661746 0 N/A N/A PART I, LINE 2: PHOENIX COUNTRY DAY SCHOOL VALUES AND SEEKS STUDENTS FROM DIVERSE ECONOMIC BACKGROUNDS. THE SCHOOL SELECTS STUDENTS FOR ADMISSION ON THE BASIS OF THEIR QUALIFICATIONS, NOT FINANCIAL CIRCUMSTANCES. THE BOARD OF TRUSTEES, ADMINISTRATION, AND PARENTS' ASSOCIATION HAVE MADE A STRONG COMMITMENT TO ASSIST THOSE FAMILIES THAT CANNOT AFFORD TO SEND THEIR CHILDREN TO PHOENIX COUNTRY DAY SCHOOL WITHOUT FINANCIAL ASSISTANCE. AS THE TUITION REVENUE ONLY COVERS APPROXIMATELY 80% OF THE ACTUAL COST OF EDUCATING A STUDENT, EACH STUDENT ALREADY RECEIVES A FORM OF FINANCIAL SUPPORT. ADDITIONALLY, 22.22% OF THE STUDENT BODY RECEIVES DIRECT FINANCIAL ASSISTANCE THROUGH THE PHOENIX COUNTRY DAY SCHOOL FINANCIAL AID PROGRAM. THE FINANCIAL AID COMMITTEE, BASED UPON THE FINANCIAL NEED OF THE FAMILY AND THE AVAILABILITY OF THE SCHOOL'S FINANCIAL AID FUNDS FOR THAT YEAR, DETERMINES THE AMOUNT OF FINANCIAL AID OFFERED TO EACH FAMILY FOR ASSISTANCE. IN DETERMINING THE FINANCIAL NEED OF THE FAMILY, THE COMMITTEE USES CALCULATIONS MADE BY THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID, A DIVISION OF THE EDUCATIONAL TESTING SERVICE, AND OTHER INFORMATION SUPPLIED BY THE FAMILY. ALL FINANCIAL INFORMATION RECEIVED BY THE SCHOOL AND INFORMATION REGARDING FINANCIAL AID AND AWARDS ARE CONSIDERED CONFIDENTIAL WITHIN THE SCHOOL OFFICES. FINANCIAL AID IS USUALLY LIMITED TO TUITION. FAMILIES SEEKING FINANCIAL AID SHOULD BE AWARE THAT IN MOST CASES THEY WILL BE RESPONSIBLE FOR LUNCH, BOOKS, AND OTHER FEES, AS WELL AS OCCASIONAL OTHER EXPENSES, SUCH AS CLASS TRIPS. AWARD DECISIONS ARE MADE AFTER AN APPLICANT IS ADMITTED TO PHOENIX COUNTRY DAY SCHOOL, BUT BEFORE CONTRACTS ARE ISSUED. CURRENT FAMILIES WISHING EITHER CONTINUANCE OF FINANCIAL AID OR TO BEGIN FINANCIAL AID FOR THE COMING SCHOOL YEAR DUE TO UNEXPECTED FINANCIAL DIFFICULTIES, SHOULD COMPLETE THE FINANCIAL AID APPLICATION BY THE REQUIRED DATE. ONCE THE FINANCIAL AID COMMITTEE MEET AND AWARDS HAVE BEEN GRANTED, CONTRACTS WILL BE ISSUED REFLECTING THE AMOUNT OF AID ISSUED AND THE TUITION BALANCE. THE BUSINESS OFFICE WILL STIPULATE A BREAKDOWN OF THE OTHER FEE OBLIGATIONS AT THAT TIME. THE CONTRACTS ARE CONTINGENT UPON THE STUDENT CONTINUING TO MEET THE ACADEMIC AND BEHAVIORAL EXPECTATIONS OF THE SCHOOL AS OUTLINED IN ITS DIVISIONAL HANDBOOKS AND AMENDMENTS THERETO. ANY STUDENT WHOSE ENROLLMENT CONTRACT IS BEING WITHHELD FOR NOT MEETING THE SCHOOL'S ACADEMIC OR BEHAVIORAL EXPECTATIONS WILL NOT RECEIVE A FINANCIAL AID OFFER UNTIL A RESOLUTION OF THE CONTRACT DECISION IS MADE. A STUDENT HOLDING A FINANCIAL AID OFFER MAY HAVE BOTH RESCINDED FOR FAILURE TO MEET THE SCHOOL'S EXPECTATIONS. X X 0 0 X X X X 0 1 0 0 0 0 0 1 0 ANDREW RODIN HEAD OF SCHOOL 485000 0 19283 0 26486 0 120500 0 21267 0 672536 0 0 0 ROSALIND ABERO ASSISTANT HEAD OF SCHOOL 190038 0 1075 0 11926 0 1900 0 11730 0 216669 0 0 0 BEN SULLIVAN HEAD OF MIDDLE SCHOOL 164038 0 1075 0 15542 0 16404 0 11144 0 208203 0 0 0 LYNETTA BINGER HEAD OF UPPER SCHOOL 157163 0 1100 0 14341 0 15904 0 11993 0 200501 0 0 0 CURTIS FEE HEAD OF LOWER SCHOOL 150038 0 1075 0 11658 0 15004 0 11000 0 188775 0 0 0 TIMOTHY MITTEN DIRECTOR OF SECURITY 130942 0 1075 0 12041 0 3430 0 11393 0 158881 0 0 0 SHANE LEWIS DIRECTOR OF ATHLETICS 122192 0 1075 0 13118 0 11519 0 10816 0 158720 0 0 0 JENNIFER CHERILLA ASSISTANT HEADMASTER OF UPPER SCHOOL 119962 0 1575 0 11995 0 11573 0 10829 0 155934 0 0 0 ABBY PONTIUS DIRECTOR OF FINANCE & OPERATIONS 121039 0 1075 0 11214 0 9526 0 10462 0 153316 0 0 0 PART I, LINE 1A ANDREW RODIN, HEADMASTER RECEIVES A GROSS-UP PAYMENT FOR TUITION. PART I, LINE 4B THE SCHOOL INSTITUTED A NONQUALIFIED DEFINED CONTRIBUTION DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF A CERTAIN ADMINISTRATIVE EMPLOYEE. THE PLAN WAS DESIGNED IN ACCORDANCE WITH SECTION 457(F) OF THE INTERNAL REVENUE CODE. ANNUAL DISCRETIONARY CONTRIBUTIONS MAY BE ACCRUED AS DETERMINED BY A COMMITTEE OF THE BOARD OF TRUSTEES. ADDITIONAL MANDATORY CONTRIBUTIONS (OR REDUCTIONS) ARE ACCRUED (DEDUCTED) BASED UPON THE WEIGHTED-AVERAGE RATE OF RETURN (OR LOSS) OF THE SCHOOL'S ENDOWMENT PORTFOLIO EACH FISCAL YEAR. THE FOLLOWING CONTRIBUTIONS WERE MADE REGARDING THE 457(F) PLAN DURING THE CALENDAR YEAR. THERE WERE NO DISTRIBUTIONS DURING CALENDAR 2022. ANDREW RODIN - $100,000 CONTRIBUTION PART I, LINE 7 BONUSES ARE PAID OUT BASED ON PERFORMANCE AND APPROVED BY THE EXECUTIVE COMMITTEE. LYDIA RODIN SPOUSE OF HEADMASTER 50114 EMPLOYED AT PCDS 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT (AS CHAIR) AND THE CHAIR OF EACH OF THE OTHER STANDING COMMITTEES. SUBJECT TO SUCH LIMITATIONS AS MAY BE INCLUDED IN ANY BOARD RESOLUTION, IT SHALL HAVE AND MAY EXERCISE ALL POWERS OF THE BOARD AT SUCH TIME OR TIMES AS THE BOARD IS NOT IN SESSION, EXCEPT: (1) THE POWER TO EMPLOY OR DISCHARGE THE HEAD OF SCHOOL; (2) THE POWER TO DESIGNATE THE NUMBER OF TRUSTEES; AND (3) THE POWERS PROHIBITED BY APPLICABLE LAW, INCLUDING THE POWER TO AMEND OR REPEAL THE BYLAWS, TO FILL VACANCIES ON THE BOARD OR ANY BOARD COMMITTEE, AND TO FIX COMPENSATION FOR THE BOARD MEMBERS. THE EXECUTIVE COMMITTEE SHALL OVERSEE THE ESTABLISHMENT AND MAINTENANCE OF STANDARDS AND CONDITIONS OF EMPLOYMENT OF ALL PERSONNEL OF THE SCHOOL. THE PRESIDENT WILL SET THE AGENDA FOR MEETINGS OF THE EXECUTIVE COMMITTEE AND MAY INVITE NONMEMBERS TO JOIN PART OR ALL OF ANY MEETING. SPECIAL MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE HELD AT ANY TIME ON THE CALL OF THE PRESIDENT OR ANY MEMBER THEREOF IF THE PRESIDENT IS ABSENT, UNABLE, OR FAILS TO ACT. THE BOARD MAY MEET AS THE EXECUTIVE COMMITTEE AT ANY TIME AND DISCHARGE ANY FUNCTIONS ASSIGNED TO SAID COMMITTEE. THE EXECUTIVE COMMITTEE MAY GO INTO EXECUTIVE SESSION FROM WHICH EVERYONE IS EXCLUDED EXCEPT CURRENTLY SERVING ELECTED EXECUTIVE COMMITTEE MEMBERS. THE BOARD MAY INVITE RELEVANT INDIVIDUALS, AS REQUIRED, FOR CONSULTATION. THE SESSION MAY BE CALLED BY SIMPLE MAJORITY VOTE OF THE COMMITTEE FOR THE PURPOSE OF DISCUSSING ANY MATTERS OF BUSINESS WHICH THE COMMITTEE MAY CONSIDER CONFIDENTIAL OR SENSITIVE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A COMPLIANCE CERTIFICATE VERIFYING THAT 1) THEY HAVE RECEIVED AND READ THE PCDS CONFLICT OF INTEREST POLICY, 2) THEY AGREE TO COMPLY WITH THE POLICY, 3) THEY HAVE NOT KNOWINGLY VIOLATED ANY PROVISION OF THE POLICY SINCE THEIR INTERNAL APPOINTMENT TO THE BOARD, AND 4) THEY HAVE ATTACHED A LISTING OF ANY INTEREST THAT MAY GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST BETWEEN THEMSELVES AND THE SCHOOL, INCLUDING ANY TRANSACTIONS OR RELATIONSHIPS WITH PCDS INVOLVING IMMEDIATE FAMILY MEMBERS. THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND HUMAN RESOURCES AND ALL CONFLICTS ARE TO BE REPORTED TO THESE PARTIES. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION FOR HEADMASTER: THE BOARD OF TRUSTEES OBTAINS AND RELIES ON APPROPRIATE DATA PRIOR TO MAKING COMPENSATION DECISIONS. RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR POSITION IN SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. REVIEW OF THE HEADMASTER'S COMPENSATION OCCURS ANNUALLY. HEAD OF SCHOOL COMPENSATION IS DOCUMENTED BY A FORMAL LETTER FROM THE CHAIRPERSON OF THE BOARD. OTHER OFFICERS AND KEY EMPLOYEES: THE HEAD OF SCHOOL OBTAINS AND RELIES ON APPROPRIATE DATA FOR COMPARABILITY PRIOR TO MAKING COMPENSATION DECISIONS. RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR POSITONS IN SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. COMPENSATION REVIEWS OCCUR ANNUALLY. EACH EMPLOYEE HAS A CONTRACT OF EMPLOYMENT STATING COMPENSATION AND IT IS DOCUMENTED IN INDIVIDUAL HR FILES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL DOES NOT MAKE AVAILABLE TO THE GENERAL PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR AUDITED FINANCIAL STATEMENTS, HOWEVER, ALL SUCH DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THESE DOCUMENTS ARE ALSO MADE AVAILABLE TO CERTAIN INTERESTED THIRD PARTIES SUCH AS ITS ACADEMIC ACCREDITATION ORGANIZATION, BANKS, DONORS, POTENTIAL DONORS, AND PARENTS. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.