2022-05-16T21:45:45-05:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2020-07-01 050277258 ROCKY HILL COUNTRY DAY SCHOOL ROCK 4018849070 530 IVES ROAD EAST GREENWICH RI 02818 DONALD D MCCAUGHEY PRESIDENT 4018849070 2022-05-16 1 DONALD MCCAUGHEY 999009999 EVA MRUK P00543254 4016216200 2022-05-09 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DONALD D MCCAUGHEY 530 IVES ROAD EAST GREENWICH RI 02818 13572261 0 X WWW.ROCKYHILL.ORG X 1939 RI A CO-EDUCATIONAL COLLEGE PREPARATORY SCHOOL PROVIDING EDUCATION TO STUDENTS FROM PRESCHOOL THROUGH GRADE 12. 12 12 142 80 0 0 369374 1584739 11793219 11668921 55069 75156 35238 0 12252900 13328816 3837635 4047787 0 0 6214433 6502642 0 0 382839 2023713 2516415 12075781 13066844 177119 261972 7980955 9744638 5725184 6922930 2255771 2821708 X THE MISSION OF ROCKY HILL COUNTRY DAY SCHOOL IS TO EDUCATE THE WHOLE CHILD - MIND, BODY, AND SPIRIT. AS A SCHOOL COMMUNITY, WE ENCOURAGE STUDENTS TO BECOME GLOBAL CITIZENS AND LIFELONG LEARNERS, GUIDING THEM AS THEY STRIVE FOR KNOWLEDGE AND SELF-AWARENESS. OUR SCHOOL MOTTO "KNOW THYSELF" REMAINS A GUIDING PRINCIPLE IN OUR APPROACH TO FULFILLING OUR MISSION. 0 0 8979019 4047787 10901747 INSTRUCTIONAL SERVICES - PROGRAMS FOR STUDENTS IN NURSERY SCHOOL THROUGH GRADE TWELVE. AT ROCKY HILL COUNTRY DAY, OUR VISION IS FOR STUDENTS TO BE DOING AND BECOMING, EMPHASIZING PROCESS OVER PRODUCT. OUR SCHOOL MOTTO "KNOW THYSELF" REMAINS A GUIDING PRINCIPLE IN OUR APPROACH TO FULFILLING OUR MISSION.WE ALSO INSPIRE EACH STUDENT TO BECOME A NAVIGATOR, CRITICAL THINKER, CITIZEN, AND COMMUNICATOR, WHO ARE INNOVATIVE, SELF-AWARE, ETHICAL, AND GLOBALLY-MINDED AND DRIVE THESE COMPETENCIES INTO OUR CURRICULAR AND CO-CURRICULAR ENDEAVORS. SIMILARLY, WE WEAVE SOCIAL/EMOTIONAL DEVELOPMENT AND WELLNESS INTO THE EVERYDAY FABRIC OF OUR COMMUNITY. OUR STUDENTS FIND THEMSELVES NOT ONLY WELL PREPARED FOR COLLEGE ACADEMICS AND PERSONAL INDEPENDENCE, BUT ALSO FOR WHEREVER THEIR LIFE'S JOURNEY TAKES THEM. 1756763 0 767174 STUDENT SERVICES -1) ENGLISH LANGUAGE LEARNING PROGRAM (ELL)- SINCE ROCKY HILL SCHOOL DOES NOT OFFER RESIDENTIAL HOUSING, THE INSTITUTION STILL PROVIDES INTERNATIONAL STUDENTS AN OPPORTUNITY TO ATTEND RHS FOR ONE OR MORE YEARS OR A DEGREE PROGRAM. THE STUDENTS ARE HOUSED WITH HOST FAMILIES, TYPICALLY MEMBERS OF THE ROCKY HILL SCHOOL COMMUNITY AND ALSO AT A RESIDENTIAL LIVING CENTER NOT OWNED BY THE SCHOOL. THE ELL PROGRAM PROVIDES THE INTERNATIONAL STUDENTS WITH ENGLISH LANGUAGE TUTORING AND OTHER NEEDED ACADEMIC SUPPORT. THE DEGREE STUDENTS MUST FULFILL THE SCHOOL'S STANDARD ACADEMIC REQUIREMENTS, HOWEVER RIGOROUS, IN ORDER TO RECEIVE THEIR GRADUATION DIPLOMA.2) ACADEMIC CENTER FOR ENRICHMENT (ACE)- THE PURPOSE OF THIS PROGRAM IS TO PROVIDE A SUPPORTIVE ENVIRONMENT IN ORDER TO HELP STUDENTS REACH THEIR FULL LEARNING POTENTIAL. THROUGH ENRICHMENT CLASSES, ACADEMIC SUPPORT, STUDY SKILLS, REMEDIAL TECHNIQUES, AND ACTIVE STUDENT PARTICIPATION, ACE STRIVES TO PRODUCE INDEPENDENT LEARNERS.3) SUMMER ENRICHMENT ACADEMY (SEA)- THIS PROGRAM IS COMPRISED OF BOTH FULL AND HALF DAY PROGRAMS ALLOWING CHILDREN THE OPPORTUNITY TO CHOOSE A NUMBER OF EXCITING OFFERINGS AND GIVING FAMILIES THE FLEXIBILITY TO WORK AROUND BUSY SCHEDULES. 10735782 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 26 0 142 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARTHA CUNNINGHAM 4018849070 530 IVES ROAD EAST GREENWICH RI 02818 DONALD D MCCAUGHEY PRESIDENT 2.00 X X 0 0 0 MONICA BOSS VICE PRESIDENT 2.00 X X 0 0 0 DR JUSTINE JOHNSON SECRETARY 2.00 X X 0 0 0 STEPHEN G SOSCIA TREASURER 2.00 X X 0 0 0 DR ELIZABETH ALLEN TRUSTEE 1.00 X 0 0 0 JASON ARABIAN TRUSTEE 1.00 X 0 0 0 MITCHELL R EDWARDS TRUSTEE 1.00 X 0 0 0 LAURI FINE TRUSTEE 1.00 X 0 0 0 ERICA GREGG TRUSTEE 1.00 X 0 0 0 SHAWN KERACHSKY TRUSTEE 1.00 X 0 0 0 ALEXANDER MILLARD TRUSTEE 1.00 X 0 0 0 JOAN OSOWA TRUSTEE 1.00 X 0 0 0 DIANE RICH HEAD OF SCHOOL 40.00 X 199596 0 35194 MARTHA CUNNINGHAM CHIEF OPERATING OFFICER 40.00 X 121873 0 52503 BETH DEGERLIA-ASSISTANT HEAD OF OF SCHOOL FOR EXTERNAL AFFAIRS 40.00 X 103401 0 7201 424870 0 94898 3 0 1 0 BROCK & COMPANY INC 257 GREAT VALLEY PARKWAY MALVERN PA 19355 CAFETERIA SERVICES 347790 RAINONE LANDSCAPING 349 WATERMAN AVENUE SMITHFIELD RI 02917 LANDSCAPING SERVICES 161847 2 1214977 369762 5271 1584739 TUITION AND FEES 611710 11432054 11432054 SUMMER ENRICHMENT 611710 123118 123118 ACADEMIC CENTER FOR ENRICHMENT 611710 113749 113749 11668921 69424 69424 249177 243445 5732 5732 5732 13328816 11668921 0 75156 4047787 4047787 213009 213009 4858256 3827113 795684 235459 51657 51657 1006722 772764 171319 62639 372998 293962 64967 14069 39706 39706 38804 38804 5732 5732 33498 19096 14402 120022 120022 146956 76310 41385 29261 158889 136955 21934 240249 240249 27337 27337 150993 118869 25305 6819 343695 270574 57599 15522 69635 69635 FOOD EXPENSES 362266 362266 REPAIRS & MAINTENANCE 323603 323603 BAD DEBT EXPENSE 204483 204483 SCHOOL DEPTS. EXPENSE 169020 145499 23521 81527 21741 40716 19070 13066844 10735782 1948223 382839 1016569 2529800 200864 75368 81112 199650 13478 10522 24816 38018 13264054 7935471 5515955 5328583 1105505 1539761 22656 22936 7980955 9744638 645158 762878 1213042 2105477 2438925 0 164343 2821495 1263716 1233080 5725184 6922930 X 314262 404243 1941509 2417465 2255771 2821708 7980955 9744638 261972 303965 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1309869 9685 373389 77814 1615129 1243550 53500 38819 26000 1309869 1196132 513 55931 9026 1243550 1831451 1043 123037 746500 12899 1196132 1687954 33840 177361 54300 13404 1831451 0.00000 1.00000 0.00000 0 0 24551 24551 10373107 5539740 4833367 809349 707045 102304 2057047 1688686 368361 5328583 AGENCY FUNDS 13430 PAYCHECK PROTECTION PROGRAM LOAN 1193080 CAPITAL LEASE OBLIGATIONS 26570 1233080 X 9579262 303965 303965 9275297 5732 4047787 4053519 13328816 9013325 0 9013325 5732 4047787 4053519 13066844 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID & SCHOLARSHIPS 4,047,787. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID & SCHOLARSHIPS 4,047,787. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THIS POLICY IS STATED IN SCHOOL PUBLICATIONS, CATALOGS, AND IN ALL FORMS OF ADVERTISING, AS IS REQUIRED BY NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS STANDARDS. IT IS ALSO PUBLICIZED ON THE HOMEPAGE OF THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED FORGIVENESS OF ITS PAYCHECK PROTECTION PROGRAM LOAN FROM THE U.S. SMALL BUSINESS ADMINISTRATION. IT ALSO RECEIVED ESSER FUNDS (ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUNDS) PROVIDED BY THE CARES ACT. 1 FINANCIAL AID 304 4047787 PART I, LINE 2: FINANCIAL AID IS GIVEN TO STUDENTS BASED ON THE NEEDS OF THE STUDENT. THIS PROCESS IS MONITORED BY THE FINANCIAL AID COMMITTEE, CONSISTING OF THE CHIEF OPERATING OFFICER, HEAD OF SCHOOL AND THE DIRECTOR OF ADMISSIONS. EVERY STUDENT REQUESTING FINANCIAL AID IS REQUIRED TO SUBMIT THE NECESSARY FINANCIAL DATA AND FINANCIAL AID FORMS TO BE REVIEWED BY THE FINANCIAL AID COMMITTEE BEFORE ACCEPTANCE AND AWARD. ONCE FINANCIAL AID IS GRANTED, THE STUDENT IS BILLED FOR THE GROSS TUITION AND MUST REMIT THE NET AMOUNT AFTER DISCOUNTING THE AMOUNT OF FINANCIAL AID AWARDED. X X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 DIANE RICH HEAD OF SCHOOL 199596 0 0 0 0 0 323 0 34871 0 234790 0 0 0 MARTHA CUNNINGHAM CHIEF OPERATING OFFICER 121873 0 0 0 0 0 135 0 52368 0 174376 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL IS PROVIDED WITH A PERSONAL RESIDENCE AND HOUSE CLEANING SERVICE FOR THE RESIDENCE. USE OF THE PERSONAL RESIDENCE ON SCHOOL PROPERTY ALLOWS THE HEAD OF SCHOOL TO BE AVAILABLE AT VARIOUS TIMES OF DAY, NIGHT, AND WEEKENDS FOR SCHOOL ACTIVITIES; AND TO MEET WITH CURRENT AND PROSPECTIVE STUDENTS, FAMILIES, AND DONORS. USE OF THE RESIDENCE IS A CONDITION OF HER EMPLOYMENT AND THE BENEFITS ARE PROVIDED FOR THE CONVENIENCE OF THE EMPLOYER. THE BENEFITS ARE TREATED AS NON-TAXABLE UNDER IRC SECTION 119, AND IS INCLUDED IN THE AMOUNT REPORTED IN PART II, COLUMN (D). THE ORGANIZATION PAYS SOCIAL CLUB MEMBERSHIP DUES FOR THE HEAD OF SCHOOL FOR BUSINESS USE. THIS BENEFIT IS TREATED AS A NON-TAXABLE WORKING CONDITION FRINGE BENEFIT UNDER IRC SECTION 132. PART I, LINE 4A THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT DURING CALENDAR YEAR 2020 WHICH WAS INCLUDED IN HER 2020 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: BETH DEGERLIA, $31,154. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED IN DEPTH BY THE FINANCE AND AUDIT COMMITTEE, AND PROVIDED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANY EMPLOYEE, TRUSTEE, ALUMNUS, ALUMNAE, OR PARENT OF A CURRENT STUDENT, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. EACH TRUSTEE AND SENIOR MEMBER OF ADMINISTRATION SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE SCHOOL IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES REVIEWS AND DETERMINES COMPENSATION OF THE HEAD OF SCHOOL. MARKET ANALYSIS IS PERFORMED USING SALARY LEVELS OF MEMBER SCHOOLS PART OF THE NEW YORK STATE ASSOCIATION OF INDEPENDENT SCHOOLS. THE DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES FOR RECORDS. THIS PROCESS IS REVIEWED EVERY YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI,LINE 2C: THE ORGANIZATION HAS A FINANCE & AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.