2025-05-14T14:36:14-05:00 2024-06-30 205991824 SC&H GROUP INC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2023-07-01 521107876 ST ANDREW'S EPISCOPAL SCHOOL INC STAN 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 MARK J MCKNIGHT CHIEF FINANCIAL OFFICER 3019835200 2025-05-14 1 1 KIM MILLER P01522880 4104031500 2025-05-14 2023 2025-03-06 01:10:19Z ROBERT F KOSASKY 8804 POSTOAK ROAD POTOMAC MD 20854 43843014 0 X WWW.SAES.ORG X 1977 MD OPERATION OF A SCHOOL FOR 700 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 21 21 277 195 0 0 4344003 6479535 32604944 34842935 122218 1395755 224636 331864 37295801 43050089 5739593 5985441 0 0 20183897 22708051 0 0 1780301 11016084 11350251 36939574 40043743 356227 3006346 91119355 94903217 47470842 46379788 43648513 48523429 OPERATION OF A SCHOOL FOR APPROXIMATELY 700 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 0 0 31389247 5985441 34868313 OPERATION OF A SCHOOL FOR 700 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 31389247 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 207 0 277 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X MARK MCKNIGHT 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 KELLIE BICKENBACH CHAIR 2.00 0.00 X X 0 0 0 THOMAS TAYLOR VICE-CHAIR 2.00 0.00 X X 0 0 0 DINKAR BHATIA TREASURER 2.00 0.00 X X 0 0 0 RENE AUGUSTINE SECRETARY 2.00 0.00 X X 0 0 0 RANA ALARAPON TRUSTEE 2.00 0.00 X 0 0 0 WILLIAM AMICK TRUSTEE 2.00 0.00 X 0 0 0 ALFREDO ANTEZANA TRUSTEE 2.00 0.00 X 0 0 0 JOHN ASADOORIAN TRUSTEE 2.00 0.00 X 0 0 0 EDITH DEMAS TRUSTEE 2.00 0.00 X 0 0 0 CATHERINE EMMERSON TRUSTEE 2.00 0.00 X 0 0 0 REV JOHN HARMON TRUSTEE 2.00 0.00 X 0 0 0 BRIAN HARRIS TRUSTEE 2.00 0.00 X 0 0 0 JENNIFER HAWKINS '99 TRUSTEE 2.00 0.00 X 0 0 0 BARRY HENDERSON TRUSTEE 2.00 0.00 X 0 0 0 SANDY HOROWITZ TRUSTEE 2.00 0.00 X 0 0 0 ANTHONY J IZZO III TRUSTEE 2.00 0.00 X 0 0 0 PARISA KARAAHMET TRUSTEE 2.00 0.00 X 0 0 0 SARA O'KEEFE TRUSTEE 2.00 0.00 X 0 0 0 ALEX PERDIKIS TRUSTEE 2.00 0.00 X 0 0 0 FREDERICK SCARBORO TRUSTEE 2.00 0.00 X 0 0 0 KAREN SCHNEIDER TRUSTEE 2.00 0.00 X 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 40.00 0.00 X 605095 0 96296 MARK J MCKNIGHT CHIEF FINANCIAL OFFICER 40.00 0.00 X 295310 0 64416 DAVID P BROWN ASSISTANT HEAD OF SCHOOL 40.00 0.00 X 288279 0 51704 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF STUDENTS 40.00 0.00 X 211372 0 19767 LISA SHAMBAUGH DIRECTOR OF ENROLLMENT 40.00 0.00 X 179642 0 43994 VIRGINIA COBB HEAD OF UPPER SCHOOL 40.00 0.00 X 200249 0 19370 JOSEPH PHELAN DIRECTOR OF OPERATIONS 40.00 0.00 X 178872 0 25047 1958819 0 320594 51 0 1 0 SAGE DINING SERVICES 1402 YORK RD LUTHERVILLE MD 21093 FOOD SERVICES 1116943 ERRANDS PLUS INC 12270 WILKINS AVE ROCKVILLE MD 20852 TRANSPORTATION SERVICES 1088904 PRECISION FLOORING SERVICES LLC 1124 ROAN LN ALEXANDRIA VA 22302 MAINTENANCE SERVICES 625270 BOLANA ENTERPRISES INC 10739 TUCKER ST STE 270 BELTSVILLE MD 20705 CLEANING SERVICES 409593 BK LANG CONTRACTING 1572 PAGANO LN DARNESTOWN MD 20874 ROOFING SERVICES 219503 9 247600 6231935 314310 6479535 TUITION & RELATED FEES 611710 33823546 33823546 SHUTTLE BUS FEES 611710 593010 593010 SUMMER PROGRAMS 611710 269644 269644 EXTENDED DAY FEES 611710 156735 156735 34842935 1365938 1365938 256153 0 256153 256153 256153 539608 509791 29817 29817 29817 227618 247600 177763 49855 49855 105849 105371 478 478 OTHER INCOME 611600 25378 25378 25378 43050089 34868313 0 1702241 5939736 5939736 45705 45705 1061116 753653 249924 57539 17030410 11891573 4213847 924990 1264751 983248 213554 67949 2134194 1659175 360359 114660 1217580 946576 205589 65415 44925 31897 9883 3145 44125 44125 56082 56082 374 265 83 26 737664 521022 171038 45604 1185827 841937 260883 83007 1097942 779539 241547 76856 2567645 1823028 564882 179735 AUXILIARY SERVICES 2517904 2517904 0 0 INSTRUCTIONAL EXPENSES 1271764 1271764 0 0 ADMISSIONS AND ADVANCEM 713731 454823 140931 117977 STUDENT LIFE 455790 455790 0 0 656478 471612 141468 43398 40043743 31389247 6874195 1780301 2319984 236694 17943284 19095449 1309034 2912469 184063 350448 48747 45537 212251 194322 75931629 24681618 51257439 51250011 16744562 19556405 935354 1091439 164637 170443 91119355 94903217 1823292 1630626 9570448 9374110 19827245 19306303 15837472 15633031 412385 435718 47470842 46379788 X 31141157 31472113 12507356 17051316 43648513 48523429 91119355 94903217 X 3006346 1922818 -54248 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11812576 41352 2419243 640965 13632206 10742213 115774 1546589 592000 11812576 13380770 48143 -2181700 505000 10742213 9070572 1923062 2843636 456500 13380770 8738313 442259 110000 9070572 0.11414 0.61512 0.27074 0 0 3325261 3325261 62123187 16793844 45329343 6539203 6057787 481416 3943978 1829987 2113991 51250011 STUDENT DEPOSITS 47333 AGENCY ACCOUNTS 79337 DEFERRED COMPENSATION 666466 BOND ISSUANCE COSTS -373123 OPERATING LEASE LIABILITIES 15705 435718 X 39058833 1922818 -5963363 -4040545 43099378 56082 -105371 -49289 43050089 34183917 135992 135992 34047925 56082 5939736 5995818 40043743 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF THE FOLLOWING: DESIGNATED FOR FUTURE PROGRAMS REPRESENT ASSETS THAT HAVE BEEN INTERNALLY DESIGNATED BY THE BOARD OF TRUSTEES FOR SPECIAL PURPOSES OUTSIDE OF NORMAL OPERATIONS. QUASI ENDOWMENT REPRESENTS TRANSFERS OF UNRESTRICTED NET ASSETS INVESTED FOR THE LONG TERM, THE INCOME FROM WHICH IS TO BE USED TO SUPPORT FACULTY SALARIES, SCHOLARSHIPS, AND OTHER SPECIFIC PURPOSES. PERMANENTLY RESTRICTED NET ASSETS - INCOME AND GAINS EARNED ON THESE ASSETS ARE FOR GENERAL OR SPECIFIC PURPOSES AS STIPULATED BY THE DONORS. PART X, LINE 2: ASC 740, INCOME TAXES, PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE SCHOOL HAS CONSIDERED ITS INCOME TAX POSITIONS, INCLUDING ANY POSITIONS THAT MAY BE CONSIDERED UNCERTAIN BY THE RELEVANT TAX AUTHORITIES IN THE JURISDICTIONS IN WHICH THE SCHOOL OPERATES. AS OF JUNE 30, 2024 AND 2023, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND OTHER GRANTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS -5,939,736. CHANGE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE -23,627. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 -105,371. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 105,371. CHANGE IN UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE 30,621. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND OTHER GRANTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 5,939,736. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NEWSPAPER ADVERTISEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS (AIMS). 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOOL TRIPS SCHOOL TRIPS 51505 NORTH AMERICA 0 0 SCHOOL TRIPS SCHOOL TRIPS 38326 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING GRANTMAKING 45705 0 0 0 0 0 0 135536 0 135536 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, TO SUPPORT OPERATING EXPENSES AND PROJECTS FOR SUPPORTED SCHOOL IN HAITI 45705 WIRE TRANSFERS 0 1 0 0 0 0 0 0 PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. GALA & AUCTION 475218 247600 227618 91939 41278 44546 475218 247600 227618 91939 41278 44546 177763 49855 1 NEED-BASED FINANCIAL AID 172 5207418 206568 FAIR MARKET VALUE BOOKS, SUPPLIES AND SUBSIDIZED TRANSPORTATION MERIT-BASED AWARDS/OTHER GRANTS 49 525750 0 PART I, LINE 2: NEED-BASED FINANCIAL AID IS BASED SOLELY UPON DEMONSTRATED NEED. FAMILIES APPLY FOR FINANCIAL AID BY COMPLETING THE TADS FINANCIAL AID APPLICATION (ANNUALLY) AND SUBMITTING IT TO TADS, ALONG WITH REQUIRED DOCUMENTS SUCH AS TAX RETURNS, W-2'S AND PAYSTUBS. TADS PROVIDES THE COMPLETED APPLICATION INCLUDING SUGGESTED AWARD TO THE SCHOOL FOR FURTHER REVIEW, ADJUSTMENT, IF ANY, AND AWARDING. THE SCHOOL PROVIDES A SMALL NUMBER OF MERIT AWARDS, OR OTHER FUNDING, TO STUDENTS WHO DO NOT QUALIFY FOR FINANCIAL AID. X X 1 1 X X X 0 1 0 0 0 0 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 603449 0 0 0 1646 0 48544 0 47752 0 701391 0 0 0 MARK J MCKNIGHT CHIEF FINANCIAL OFFICER 294020 0 0 0 1290 0 21528 0 42888 0 359726 0 0 0 DAVID P BROWN ASSISTANT HEAD OF SCHOOL 286989 0 0 0 1290 0 21968 0 29736 0 339983 0 0 0 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF STUDENTS 210682 0 0 0 690 0 15235 0 4532 0 231139 0 0 0 LISA SHAMBAUGH DIRECTOR OF ENROLLMENT 178952 0 0 0 690 0 14420 0 29574 0 223636 0 0 0 VIRGINIA COBB HEAD OF UPPER SCHOOL 198959 0 0 0 1290 0 14904 0 4466 0 219619 0 0 0 JOSEPH PHELAN DIRECTOR OF OPERATIONS 178182 0 0 0 690 0 13670 0 11377 0 203919 0 0 0 PART I, LINE 1A ROBERT KOSASKY, HEAD OF SCHOOL, IS REQUIRED TO LIVE IN A HOUSE LOCATED ON THE SCHOOL'S PREMISES FOR THE SCHOOL'S CONVENIENCE AND AS A CONDITION OF EMPLOYMENT. THIS BENEFIT WAS VALUED TO BE $64,000 AND IS INCLUDED AS A NON-TAXABLE BENEFIT. IN ADDITION, THE SCHOOL PROVIDED A DISCRETIONARY SPENDING ALLOWANCE, FOR ORGANIZATIONAL RELATED EXPENSES AND OTHER EXPENSES TO SUPPORT BUSINESS EVENTS AT THE HEAD OF SCHOOL'S RESIDENCE. THESE EXPENSES ARE NOT CONSIDERED TAXABLE. PART I, LINE 4B: IN LIEU OF ESTABLISHING A NON-QUALIFIED DEFERRED COMPENSATION PLAN IN ACCORDANCE WITH SECTION 457(F) OF THE INTERNAL REVENUE CODE, THE PARTIES HAVE AGREED TO ESTABLISH A SEPARATE ACCOUNT AT COMMONFUND, WHERE THE SCHOOL WILL INVEST CONTRIBUTION PAYMENTS (AS DEFINED BELOW) IN COMMONFUND'S MULTI-STRATEGY EQUITIES FUND, IN A SEPARATE ACCOUNT DESIGNATED AS "SCHOOL FUND-HOS" (THE "ACCOUNT"). AT ALL TIMES, THE ACCOUNT WILL BE OWNED BY, AND SUBJECT TO CLAIMS OF CREDITORS OF, THE SCHOOL. ACCORDINGLY, MR. KOSASKY SHALL NOT BE CONSIDERED FOR INCOME TAX PURPOSES TO BE IN RECEIPT OF AMOUNTS IN THE ACCOUNT UNTIL THEY ARE ACTUALLY PAID TO HIM. THE CONTRIBUTION PAYMENTS ("CONTRIBUTION PAYMENTS"), CONTINGENT UPON MR. KOSASKY'S CONTINUED EMPLOYMENT BY THE SCHOOL, WILL BE FUNDED BY THE SCHOOL AS FOLLOWS: $100,000 WILL BE MADE ON JUNE 30 OF EACH YEAR. THE PARTIES ACKNOWLEDGE THAT THE ACCOUNT TOTAL AT ANY GIVEN TIME IS SUBJECT TO MARKET FLUCTUATION. IF PRIOR TO JUNE 30, 2028, MR. KOSASKY TERMINATES HIS EMPLOYMENT OR IS TERMINATED BY THE SCHOOL FOR CAUSE PURSUANT TO THE TERMS OF THIS AGREEMENT, MR. KOSASKY SHALL FORFEIT ANY AND ALL CONTRIBUTION PAYMENTS MADE TO THE ACCOUNT. IF PRIOR TO JUNE 30, 2028, MR. KOSASKY IS TERMINATED BY THE SCHOOL WITHOUT CAUSE OR IF THE AGREEMENT SHOULD NATURALLY TERMINATE PURSUANT TO THE TERMS OF THE AGREEMENT, THE SCHOOL SHALL PAY MR. KOSASKY THE EXISTING ACCOUNT BALANCE AS OF THE DATE OF THE TERMINATION, WITH PAYMENT THEREOF TO BE MADE NO LATER THAN THIRTY (30) DAYS AFTER THE DATE OF TERMINATION. IF ON JUNE 30, 2028, MR. KOSASKY IS EMPLOYED BY THE SCHOOL, THE SCHOOL WILL DISTRIBUTE TO MR. KOSASKY AN AMOUNT EQUAL TO 40% OF THE TOTAL BALANCE IN THE ACCOUNT AS OF JUNE 30, 2028, WITH PAYMENT THEREOF TO BE MADE NO LATER THAN JULY 31, 2028. THIS ARRANGEMENT IS CONSIDERED A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER IRS SECTION 409A. AS SUCH, MR. KOSASKY WILL BE TAXED ON THE FULL AMOUNT OF ANY DISTRIBUTION. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2021-08-01 7903176 REFUND PREVIOUSLY ISSUED DEBT 0 0 0 B MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2021-08-31 21404126 REFUND PREVIOUSLY ISSUED DEBT 0 0 0 A 570145 7903176 1 0 1 1 B 2097823 21404126 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 0 X 13 314310 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, AND THE HEAD OF THE SCHOOL BEFORE FILING. IN ADDITION, PRIOR TO FILING THE FORM 990, A LINK TO A PASSWORD-PROTECTED WEBSITE WAS E-MAILED TO EACH MEMBER OF THE BOARD SO MEMBERS COULD REVIEW THE FORM 990 ONLINE. ALTHOUGH THE REVIEW COPY OF THE FORM 990 PROVIDED TO THE BOARD VIA THE WEBSITE EXCLUDES SCHEDULE B FOR PRIVACY REASONS, THE COMPLETE SCHEDULE B IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST IN THE OFFICE OF THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. SCHEDULE B IS ALSO INCLUDED IN THE COPY OF THE FORM 990 REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, THE HEAD OF SCHOOL, AND THE BOARD'S AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR ACKNOWLEDGING THAT THEY HAVE READ AND WILL ABIDE BY THE POLICY. THE POLICY REQUIRES EACH TO DISCLOSE THE EXISTENCE OF ANY CONFLICT AND RECUSE THEMSELVES FROM REVIEW AND DISCUSSION AND ANY VOTE ON ANY MATTER DIRECTLY AFFECTED BY THE CONFLICT. THE EXECUTIVE COMMITTEE OF THE BOARD, IN CONJUNCTION WITH THE HEAD OF SCHOOL MONITORS SITUATIONS WHERE A POTENTIAL CONFLICT COULD EXIST AND WOULD BE CHARGED WITH ENFORCING (ADDRESSING THE CONFLICT WITH THE INDIVIDUAL AND ASKING THEMSELVES TO RECUSE). THE BOARD MEMBERS THEMSELVES HAVE THE FIDUCIARY RESPONSIBILITY OF ALERTING THE BOARD WHEN AN INSTANCE ARISES AS WELL. THE POLICY/STATEMENT IS ALSO INCLUDED IN THE HARDCOPY BOARD OF TRUSTEES BINDERS THAT ARE PROVIDED TO THE TRUSTEES EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A A SUBCOMMITTEE OF BOARD MEMBERS DETERMINES THE HEAD OF SCHOOL'S COMPENSATION, USING COMPARABLE MARKET DATA IN CONSULTATION WITH OUTSIDE COUNSEL, WHICH IS THEN REVIEWED AND APPROVED BY THE ENTIRE BOARD. THE HEAD OF SCHOOL DOES NOT PARTICIPATE IN THIS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE -30,621. CHANGE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE -23,627. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.