2022-02-22T16:20:05-06:00 2021-06-30 231551315 TROUT CPA 1705 OREGON PIKE LANCASTER PA 17601 990 2020-07-01 231352396 LANCASTER COUNTRY DAY SCHOOL LANC 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 JOHN B FORD BUSINESS MANAGER 7173922916 2022-02-02 1 JOHN FORD 999009999 BRIAN GROFF P00324634 7175692900 2022-02-01 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z STEPHEN P LISK 725 HAMILTON ROAD LANCASTER PA 17603 22515964 0 X WWW.LANCASTERCOUNTRYDAY.ORG X 1909 PA THE ORGANIZATION OPERATES A SCHOOL FOR PRESCHOOL AND GRADES K-12. 21 20 223 25 0 0 3375379 5011211 15074306 13925626 439882 1290247 236776 123031 19126343 20350115 4239808 4235690 0 0 9979051 9959729 0 0 524805 4818722 4131025 19037581 18326444 88762 2023671 63291696 75848302 16461031 19195732 46830665 56652570 X THE MISSION OF LANCASTER COUNTRY DAY SCHOOL IS TO ENCOURAGE EACH STUDENT'S GROWTH WITHIN A CHALLENGING AND SUPPORTIVE ACADEMIC ENVIRONMENT THAT INSPIRES ENTHUSIASM FOR LEARNING, THE JOY OF ACCOMPLISHMENT, AND COMMITMENT TO COMMUNITY. WE FOSTER THE INDIVIDUAL'S THINKING SKILLS AND CREATIVE EXPRESSION WITH AN EMPHASIS ON PERSONAL INTEGRITY, MUTUAL RESPECT, AND SOCIAL RESPONSIBILITY. 0 0 13334147 4235690 14060171 DEEPLY COMMITED TO THE INTELLECTUAL, CREATIVE, PHYSICAL, AND EMOTIONAL GROWTH OF ITS STUDENTS, LANCASTER COUNTRY DAY SCHOOL SEEKS TO PROVIDE A 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, AND THOUGHTFUL 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 LANCSTER 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. 13334147 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 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 223 1 0 0 0 0 0 1 1 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 0 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 BERNADETTE MILNER GARDNER TRUSTEE/IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 J GARY LANGMUIR PRESIDENT 2.00 X X 0 0 0 SANDRA J WEGE TREASURER 2.00 X X 0 0 0 LAURA HARKIN TRUSTEE 1.00 X 0 0 0 VINITHA AMANULLAH TRUSTEE 1.00 X 0 0 0 ANGELA ANG-ALHADEFF TRUSTEE 1.00 X 0 0 0 LOU CASTELLI TRUSTEE 1.00 X 0 0 0 VIRGINA ECKMAN TRUSTEE 1.00 X 0 0 0 BRADLEY CLARK TRUSTEE 1.00 X 0 0 0 HOWARD E GROFF III TRUSTEE 1.00 X 0 0 0 GAUTAM PASUPULETI TRUSTEE 1.00 X 0 0 0 AMI LANDIS TRUSTEE 1.00 X 0 0 0 ANDREA WANNER MILLER TRUSTEE 1.00 X 0 0 0 REBECCA MILLER TRUSTEE 1.00 X 0 0 0 SHAKA C MONROE TRUSTEE 1.00 X 0 0 0 DOUGLAS W REBERT TRUSTEE 1.00 X 0 0 0 KERMA REISS TRUSTEE 1.00 X 0 0 0 BRIAN J TATE SECRETARY 2.00 X X 0 0 0 ELIZABETH M PAYNE TRUSTEE 1.00 X 0 0 0 CHRISOPHER RUSSO TRUSTEE 1.00 X 0 0 0 RYAN MILLER TRUSTEE 1.00 X 0 0 0 STEVEN D LISK HEAD OF SCHOOL 40.00 X 323544 0 25088 JOHN FORD BUSINESS MANAGER 40.00 X 116930 0 6673 ASHLEY S LAMAR DIRECTOR OF DEVELOPMENT 40.00 X 127115 0 6417 567589 0 38178 3 0 1 0 WOHLSEN CONSTRUCTION COMPANY PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION SVC. 6251364 CLAIR SOLUTIONS PO BOX 396 LITITIZ PA 17543 ELECTRONIC SVC. 333484 4 WALL ENTERTAINMENT 425 FRONT ST LITITIZ PA 17543 ELECTRONIC SVC. 160059 MURRARY ASSOCIATES ARCHITECTS PC 1600 N SECOND STREET HARRISBURG PA 17102 ARCHITECTURAL SERVICES 150415 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION SVC. 133403 6 1798420 3212791 6462 5011211 TUITION INCOME 611600 13839164 13839164 CAMPS & ENRICHMENT 611600 86462 86462 13925626 346945 346945 110605 105616 4989 4989 4989 2473115 499554 1566605 462762 906510 36792 943302 943302 14363 30866 -16503 -16503 TRANSPORTATION BUS INCOME 611600 79600 79600 TEXTBOOK - INCOME 611600 14459 14459 40486 40486 134545 20350115 14060171 0 1278733 4235690 4235690 607733 478892 128841 7030917 4599202 2191197 240518 337018 202917 117805 16296 1405518 1086604 280159 38755 578543 334338 214529 29676 42866 42866 34751 34751 161049 3251 157798 205638 197793 7845 702317 347979 353381 957 413801 398780 13448 1573 247480 238618 8862 290222 276524 12263 1435 1186689 1143613 38569 4507 142316 142316 SCHOOL PROGRAMS 355994 355994 BAD DEBT EXPENSE 180237 180237 DEVELOPMENT 46555 46555 PROFESSIONAL DEVELOPMEN 21471 20692 698 81 99639 89945 1928 7766 18326444 13334147 4467492 524805 1669473 2643421 64553 761495 5234571 3316820 167624 155334 103231 98947 36364 27761 159959 234495 52998751 13823774 34006619 39174977 21802276 29363304 47026 71748 63291696 75848302 2387388 1060076 1062834 1221898 11707800 16085196 1303009 828562 16461031 19195732 X 29136484 37235081 17694181 19417489 46830665 56652570 63291696 75848302 X 2023671 7314950 483284 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 11673233 42381 4591795 1223509 15083900 14222495 -1581677 967585 11673233 13406628 1752100 936233 14222495 13308293 40331 960048 902044 13406628 12106878 24876 2025375 848836 13308293 0.00000 1.00000 0.00000 0 0 1141070 1141070 48231153 11617397 36613756 3528641 2206377 1322264 97887 97887 39174977 DUE TO STUDENT/PARENT ASSOCIATIONS 72701 PV-INTEREST IN GIFT ANNUITY 81336 INTEREST RATE SWAP LIABILITY 655927 CAPITAL LEASE OBLIGATION 18598 828562 X 23443502 7314950 -4321253 2993697 20449805 -99690 -99690 20350115 13621597 99690 99690 13521907 4804537 4804537 18326444 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 ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUBSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION REMISSION - EMPLOYEE BENEFITS -568,847. SCHOLARSHIPS - TUITION ASSISTANCE -4,235,690. UNREALIZED GAIN (LOSS) ON INTEREST IN TRUSTS HELD BY THIRD PARTIES 24,597. UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP 458,687. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -105,616. SCHOOL STORE EXPENSE -30,866. GAIN ON DISPOSAL OF ASSETS 36,792. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 105,616. SCHOOL STORE EXPENSE 30,866. GAIN ON DISPOSAL OF ASSETS -36,792. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION REMISSION - EMPLOYEE BENEFITS 568,847. SCHOLARSHIPS - TUITION ASSISTANCE 4,235,690. 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. 1 SCHOLARSHIPS 294 4235690 PART I, LINE 2: STUDENTS MAY APPLY FOR FINANCIAL AID THROUGH AN ESTABLISHED PROCESS WHEREBY ALL REQUESTS ARE PROCESSED BY SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID. THE FINANCIAL AID COMMITTEE, WHICH CONSISTS OF THE HEAD OF SCHOOL, ADMISSIONS DIRECTOR AND BUSINESSS 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 1 0 0 0 0 0 0 0 STEVEN D LISK HEAD OF SCHOOL 278971 0 0 0 44573 0 25088 0 0 0 348632 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECIEVES GROSS-UP PAYMENTS FOR CLUB DUES WHICH IS PAID THROUGH PAYROLL AND REPORTED ON HIS W-2 AS TAXABLE COMPENSATION. THE SCHOOL ALSO PROVIDES THE HEAD OF SCHOOL WITH A PERSONAL RESIDENCE. THE VALUE OF THIS BENEFIT IS REPORTED AS W-2 COMPENSATION. PART I, LINE 4B THE HEAD OF SCHOOL, STEVE LISK, PARTICIPATES IN A NON-QUALIFIED 457(F) PLAN FOR WHICH THE SCHOOL CONTRIBUTED $12,544 DURING THE CALENDAR YEAR FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITTEE MEETS SEPERATELY FROM THE BOARD AS A WHOLE BUT DOES NOT PROVIDE WRITTEN NOTES OF ITS MEETINGS. ALL RECCOMENDATIONS DERIVING FROM EXECUTIVE COMMITTEE MEETINGS ARE DISCUSSED AT ENSUING BOARD MEETINGS. 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 AUDIT COMMITTEE 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 TURSTEE WHO HAS AN ACTUAL, POTENTIAL, OR THE APPEARANCE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN A VOTE SHALL RESCUE 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 ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD. COMPENSATION IS COMPARED TO INDUSTRY STANDARDS TO ENSURE THE HEAD OF SCHOOL'S COMPENSATION IS WITHIN FAIR MARKET RANGE OF THE INDUSTRY. A SIMILAR PROCESS IS PERFORMED FOR OTHER KEY EMPLOYEE'S COMPENSATION INCREASES. DISCUSSIONS ON COMPENSATION ARE RECORDED IN FINANCE COMMITTEE MEETINGS AS WELL AS IN THE BOARD MINUTES. 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 IN TRUSTS HELD BY THIRD PARTIES 24,597. UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP 458,687.