WASHINGTON EPISCOPAL DAY SCHOOL INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON EPISCOPAL DAY SCHOOL INC (EIN 52-1453297)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-03-17
- IRS object ID
- 202220769349301302
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-17T11:08:34-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2021 L STREET NW SUITE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521453297 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON EPISCOPAL DAY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 3016527878 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5600 LITTLE FALLS PARKWAY | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20816 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WENDY TASIN | PersonNm |
| Person Title | BUSINESS OFFICER | PersonTitleTxt |
| Phone | 3016527878 | PhoneNum |
| Signature | 2022-03-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WENDY | PersonFirstNm |
| Person Last | TASIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FREDERICK LONGWOOD | PreparerPersonNm |
| PTIN | P00439715 | PTIN |
| Phone | 2022932200 | PhoneNum |
| Preparation | 2022-03-17 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON EPISCOPAL SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DANIEL VOGELMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5600 LITTLE FALLS PARKWAY | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,808,646 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.W-E-S.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | WASHINGTON EPISCOPAL SCHOOL INSPIRES ACADEMIC AND PERSONAL EXCELLENCE WITHIN A JOYFUL LEARNING ENVIRONMENT TO DEVELOP STUDENTS WHO ARE KIND, CONFIDENT, AND PREPARED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 112 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $631,373 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,733,269 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,017,752 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,069,039 | CYProgramServiceRevenueAmt |
| PY Investment Income | $553,212 | PYInvestmentIncomeAmt |
| CY Investment Income | $437,501 | CYInvestmentIncomeAmt |
| PY Other Revenue | $319,778 | PYOtherRevenueAmt |
| CY Other Revenue | $493,153 | CYOtherRevenueAmt |
| PY Total Revenue | $11,522,115 | PYTotalRevenueAmt |
| CY Total Revenue | $12,732,962 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,764,835 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,716,104 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,798,102 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,241,088 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $363,402 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,966,995 | PYOtherExpensesAmt |
| CY Other Expenses | $3,170,826 | CYOtherExpensesAmt |
| PY Total Expenses | $11,529,932 | PYTotalExpensesAmt |
| CY Total Expenses | $12,128,018 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,817 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $604,944 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $37,024,620 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,146,275 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,235,061 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,016,649 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,789,559 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,129,626 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WASHINGTON EPISCOPAL SCHOOL INSPIRES ACADEMIC AND PERSONAL EXCELLENCE WITHIN A JOYFUL LEARNING ENVIRONMENT TO DEVELOP STUDENTS WHO ARE KIND, CONFIDENT, AND PREPARED. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,282,737 | ExpenseAmt |
| Grant | $1,716,104 | GrantAmt |
| Revenue | $9,982,045 | RevenueAmt |
| Desc | CO-EDUCATIONAL DAY SCHOOL FOR STUDENTS FROM AGE 3 THROUGH GRADE 8. 286 STUDENTS, 173 SCHOOL DAYS. OBJECTIVE IS TO PREPARE STUDENTS FOR SUCCESS IN SECONDARY SCHOOL AND BEYOND. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $127,066 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $86,994 | RevenueAmt |
| Desc | SUMMER PROGRAM FOR CHILDREN AGE 3 THROUGH 14. 216 CAMPERS, 7 WEEKS EACH SUMMER. OBJECTIVE IS TO PROVIDE FUN, ENRICHING ACTIVITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,409,803 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 116 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WENDY TASIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3016527878 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5600 LITTLE FALLS PARKWAY | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20816 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DANIEL VOGELMAN | |||||||
| TRUSTEE/HEAD OF SCHOOL | 50.00 | Yes (X) | Yes (X) | $373,808 | $0 | $41,160 | |
| STACIE DERAMUS | |||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JEFF TIGNOR | |||||||
| VICE-CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NICOLE MILLER | |||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MAHMOUD BAH | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THERESA CARNEGIE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THE REVEREND PRINCE DECKER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ANASTASIA GEKIS | |||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| M MICHELE HOGAN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY IRWIN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JESSICA MAILLOUX | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY PANCHAL | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BESS PUVATHINGAL | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA STEUART | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRITT SNEIDER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LIZ TYNDALL | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MADIEU WILLIAMS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMIRA WOODINGS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WENDY TASIN | |||||||
| BUSINESS OFFICER | 50.00 | Yes (X) | $111,438 | $0 | $16,280 | ||
| WILLIAM ISOLA | |||||||
| DEAN OF STUDENTS | 40.00 | $124,313 | $0 | $11,768 | Yes (X) | ||
| ZOE HILLMAN | |||||||
| ES DIVISION DIRECTOR | 40.00 | $106,152 | $0 | $0 | Yes (X) | ||
| MEHDI ELSASSEM | |||||||
| STEM SCIENCE TEACHER | 40.00 | $105,700 | $0 | $43,090 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $821,411 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $112,298 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THERRIEN WADDELL INC | |||||
| 100 LAKEFOREST BLVD STE 600 | GAITHERSBURG | MD | 20877 | CONSTRUCTION | $575,377 |
| SAGAMORE MECHANICAL SERVICES | |||||
| 55 AILERON CT UNIT 1 | WESTMINSTER | MD | 21157 | COMMERICAL HVAC AND PLUMBING | $198,230 |
| RED COATS INC | |||||
| PO BOX 79579 | BALTIMORE | MD | 21279 | BUILDING CLEANING | $117,503 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $177,295 | FundraisingAmt |
| Government Grants | $1,030,200 | GovernmentGrantsAmt |
| All Other Contributions | $525,774 | AllOtherContributionsAmt |
| Noncash Contributions | $18,280 | NoncashContributionsAmt |
| Total Contributions | $1,733,269 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 900099 | $9,982,045 | $9,982,045 |
| SUMMER CAMP FEES | 900099 | $86,994 | $86,994 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,069,039 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $428,969 | TotalRevenueColumnAmt |
| Exclusion | $428,969 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $241,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $241,600 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $241,600 | TotalRevenueColumnAmt |
| Exclusion | $241,600 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $16,468 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,532 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,532 | TotalRevenueColumnAmt |
| Exclusion | $8,532 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $123,789 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $177,295 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $59,216 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,573 | TotalRevenueColumnAmt |
| Exclusion | $64,573 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,012 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,012 | TotalRevenueColumnAmt |
| Exclusion | $1,012 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| OTHER INCOME | 900099 | $135,150 | $135,150 |
| BAD DEBT RECOVERY | 900099 | $50,818 | $50,818 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $185,968 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,732,962 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,069,039 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $930,654 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,716,104 | TotalAmt |
| Program Services | $1,716,104 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,197 | TotalAmt |
| Program Services | $505,582 | ProgramServicesAmt |
| Management And General | $168,527 | ManagementAndGeneralAmt |
| Fundraising | $28,088 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,112,574 | TotalAmt |
| Program Services | $3,681,053 | ProgramServicesAmt |
| Management And General | $1,227,018 | ManagementAndGeneralAmt |
| Fundraising | $204,503 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,675 | TotalAmt |
| Program Services | $175,446 | ProgramServicesAmt |
| Management And General | $58,482 | ManagementAndGeneralAmt |
| Fundraising | $9,747 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,384 | TotalAmt |
| Program Services | $563,316 | ProgramServicesAmt |
| Management And General | $187,773 | ManagementAndGeneralAmt |
| Fundraising | $31,295 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,258 | TotalAmt |
| Program Services | $288,186 | ProgramServicesAmt |
| Management And General | $96,062 | ManagementAndGeneralAmt |
| Fundraising | $16,010 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,278 | TotalAmt |
| Management And General | $43,278 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,437 | TotalAmt |
| Management And General | $48,437 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,600 | TotalAmt |
| Management And General | $190,600 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,005 | TotalAmt |
| Program Services | $47,878 | ProgramServicesAmt |
| Management And General | $45,127 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,414 | TotalAmt |
| Program Services | $36,746 | ProgramServicesAmt |
| Management And General | $61,564 | ManagementAndGeneralAmt |
| Fundraising | $6,104 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,916 | TotalAmt |
| Program Services | $15,061 | ProgramServicesAmt |
| Management And General | $90,253 | ManagementAndGeneralAmt |
| Fundraising | $43,602 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,268 | TotalAmt |
| Program Services | $145,188 | ProgramServicesAmt |
| Management And General | $36,064 | ManagementAndGeneralAmt |
| Fundraising | $9,016 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,321 | TotalAmt |
| Program Services | $419,193 | ProgramServicesAmt |
| Management And General | $47,942 | ManagementAndGeneralAmt |
| Fundraising | $6,186 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,187 | TotalAmt |
| Program Services | $15,187 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417 | TotalAmt |
| Program Services | $295 | ProgramServicesAmt |
| Management And General | $122 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $531,869 | TotalAmt |
| Program Services | $518,306 | ProgramServicesAmt |
| Management And General | $11,701 | ManagementAndGeneralAmt |
| Fundraising | $1,862 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $739,020 | TotalAmt |
| Program Services | $720,175 | ProgramServicesAmt |
| Management And General | $16,258 | ManagementAndGeneralAmt |
| Fundraising | $2,587 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,687 | TotalAmt |
| Program Services | $76,815 | ProgramServicesAmt |
| Management And General | $25,605 | ManagementAndGeneralAmt |
| Fundraising | $4,267 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CLASSROOM SUPPLIES | $236,199 | $236,199 |
| SUMMER CAMP EXPENSES | $127,066 | $127,066 |
| ENRICHMENT EXPENSES | $59,943 | $59,943 |
| DUES & MEMBERSHIPS | $33,887 | $33,887 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,312 | TotalAmt |
| Program Services | $28,177 | ProgramServicesAmt |
| Fundraising | $135 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,128,018 | TotalAmt |
| Program Services | $9,409,803 | ProgramServicesAmt |
| Management And General | $2,354,813 | ManagementAndGeneralAmt |
| Fundraising | $363,402 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,616 | BOYAmt |
| EOY | $725 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,503,508 | BOYAmt |
| EOY | $4,214,519 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,814 | BOYAmt |
| EOY | $243,472 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,448 | BOYAmt |
| EOY | $263,981 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $40,290,608 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,926,878 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,629,117 | BOYAmt |
| EOY | $27,363,730 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $576,111 | BOYAmt |
| EOY | $567,042 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,985,006 | BOYAmt |
| EOY | $6,472,806 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,000 | BOYAmt |
| EOY | $20,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,024,620 | BOYAmt |
| EOY | $39,146,275 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,052 | BOYAmt |
| EOY | $1,211,085 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,134,552 | BOYAmt |
| EOY | $2,080,063 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,655,913 | BOYAmt |
| EOY | $12,398,207 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,554,544 | BOYAmt |
| EOY | $327,294 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,235,061 | BOYAmt |
| EOY | $16,016,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,385,598 | BOYAmt |
| EOY | $21,344,266 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,403,961 | BOYAmt |
| EOY | $1,785,360 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,789,559 | BOYAmt |
| EOY | $23,129,626 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,024,620 | BOYAmt |
| EOY | $39,146,275 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $604,944 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,478,732 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $256,391 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $142,261 | BeginningYearBalanceAmt |
| Contributions | $11,050 | ContributionsAmt |
| Investment Earnings Or Losses | $53,666 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $206,977 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $131,766 | BeginningYearBalanceAmt |
| Contributions | $2,810 | ContributionsAmt |
| Investment Earnings Or Losses | $7,685 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $142,261 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,985 | BeginningYearBalanceAmt |
| Contributions | $1,784 | ContributionsAmt |
| Investment Earnings Or Losses | $3,172 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $175 | GrantsOrScholarshipsAmt |
| End Year Balance | $131,766 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $119,145 | BeginningYearBalanceAmt |
| Contributions | $8,263 | ContributionsAmt |
| Investment Earnings Or Losses | $8,841 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $9,264 | GrantsOrScholarshipsAmt |
| End Year Balance | $126,985 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $99,935 | BeginningYearBalanceAmt |
| Contributions | $7,094 | ContributionsAmt |
| Investment Earnings Or Losses | $12,116 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $119,145 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,283,076 | OtherCostOrOtherBasisAmt |
| Book Value | $18,283,076 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,573,063 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,912,523 | DepreciationAmt |
| Book Value | $8,660,540 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,434,469 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,014,355 | DepreciationAmt |
| Book Value | $420,114 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,363,730 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TIFF-MULTI-ASSET | Desc |
| Book Value | $6,472,806 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,472,806 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATION | $96,483 |
| INTEREST RATE SWAP | $210,811 |
| DEFERRED COMPENSATION | $20,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $327,294 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,313,388 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,478,732 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,716,104 | OtherRevenueAmt |
| Revenue Not Reported | -$237,372 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,550,760 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $190,600 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$8,398 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $182,202 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,732,962 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,186,434 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $8,398 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $8,398 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,178,036 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $190,600 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,759,382 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,949,982 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,128,018 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL STARTED THE ALLEYNE MEMORIAL FUND DURING THE YEAR ENDED JUNE 30, 2015, TO MEMORIALIZE A TEACHER WHO PASSED AWAY DURING THE SCHOOL YEAR. THE INCOME FROM THE FUND WILL SUPPORT FINANCIAL AID. |
| PART X, LINE 2: | WES IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, WES IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE (IRS). DURING THE YEARS ENDED JUNE 30, 2021 AND 2020, WES HAD NO TAXABLE UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES WAS REQUIRED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE LLC IS A SINGLE MEMBER LIMITED LIABILITY CORPORATION, WHICH IS A DISREGARDED TAX ENTITY AND, THEREFORE, IS GENERALLY NOT SUBJECT TO CORPORATE LEVEL INCOME TAXES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION FOR FINANCIAL STATEMENT PRESENTATION -1,716,104. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES REPORTED ON PART VIII LINE 8B -59,216. BAD DEBT RECOVERY REPORTED ON PART VIII LINE 11 50,818. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES REPORTED ON PART VIII LINE 8B 59,216. BAD DEBT RECOVERY REPORTED ON PART VIII LINE 11 -50,818. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION FOR FINANCIAL STATEMENT PRESENTATION 1,716,104. LEGAL AND ENGINEERING COSTS 43,278. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. |
| SCHEDULE E, PART I, LINE 6 | IN MARCH 2020, THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES) WAS SIGNED INTO LAW TO PROVIDE EMERGENCY ASSISTANCE AND HEALTH CARE RESPONSE FOR INDIVIDUALS, FAMILIES AND BUSINESSES AFFECTED BY THE 2020 CORONAVIRUS PANDEMIC. UNDER THE CARES ACT, THE SCHOOL APPLIED FOR A PPP LOAN WITH A BANK THAT IS ADMINISTERED BY THE SMALL BUSINESS ADMINISTRATION, AND RECEIVED $1,030,200 DURING MAY 2020. THE PPP LOAN HAS A 1.0% RATE OF INTEREST AND A SEVEN-MONTH DEFERRAL OF PRINCIPAL AND INTEREST PAYMENTS; THEREAFTER, MONTHLY PRINCIPAL AND INTEREST PAYMENTS ARE DUE OVER 17 CONSECUTIVE MONTHS, WITH A FINAL PAYMENT IN MAY 2022. THE LOAN CAN BE PREPAID WITHOUT PENALTY AT ANY TIME. THE SCHOOL USED THE FULL AMOUNT OF THE PPP FUNDS FOR PAYROLL AND OTHER QUALIFIED EXPENSES. AT JUNE 30, 2020, THE PPP LOAN WAS RECOGNIZED AS A REFUNDABLE ADVANCE OF $1,030,200 ON THE CONSOLIDATED BALANCE SHEET . THE FULL LOAN WAS FORGIVEN IN DECEMBER 2020. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $301,084 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $177,295 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $123,789 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,295 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $6,398 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $995 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $16,530 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $19,545 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $14,453 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $301,084 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $177,295 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $123,789 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,295 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $6,398 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $995 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $16,530 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $19,545 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,453 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $59,216 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $64,573 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 82 | RecipientCnt |
| Cash Grant | $1,715,554 | CashGrantAmt |
| Non Cash Assistance | $550 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION AND OTHER FEES | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | APPLICATIONS FOR FINANCIAL AID ARE SENT TO AN INDEPENDENT RATING AGENCY FOR ANALYSIS AND PROCESSING. THE AGENCY PREPARES A REPORT THAT SUGGESTS A REASONABLE PARENT CONTRIBUTION BASED ON FINANCIAL NEED. THE FINANCIAL AID COMMITTEE EVALUATES THE REPORT AND AND CONSIDERS THE NEEDS OF RETURNING STUDENTS FIRST AND THEN NEW STUDENTS. THE AMOUNT OF THE GRANT IS DETERMINED BASED ON RECOMMENDATIONS WITHIN THE SCHOOL'S BUDGET LIMITATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL VOGELMAN | PersonNm |
| Title | TRUSTEE/HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $255,626 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $1,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $117,182 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $21,238 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $20,437 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $415,483 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | DANIEL VOGELMAN, HEAD OF SCHOOL GROSS-UP PAYMENT ON TUITION WAS $47,540. DANIEL VOGELMAN, HEAD OF SCHOOL RECEIVED NON-TAXABLE DISCRETIONARY SPENDING ACCOUNT. |
| PART I, LINE 7 | DANIEL VOGELMAN RECEIVED A BONUS WHICH WAS APPROVED BY THE BOARD EXECUTIVE COMMITTEE. BONUSES WERE DETERMINED BY THE BOARD AT THE END OF THE SCHOOL YEAR BASED ON THE SCHOOL RESOURCES. ALL PART TIME EMPLOYEES WERE GIVEN A CERTAIN AMOUNT AND ALL FULL TIME ANOTHER AMOUNT. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $80,600 | CashGrantAmt |
| Type Of Assistance | FINANCIAL AID | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, ITEM C | DBA: WASHINGTON EPISCOPAL SCHOOL DBA: WASHINGTON EPISCOPAL SCHOOL |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 DRAFT IS APPROVED BY THE BOARD CHAIR AND TREASURER. THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | UPON APPOINTMENT, EACH MEMBER OF THE BOARD OF TRUSTEES IS ASKED TO COMPLETE AND EXECUTE AN ACKNOWLEDGEMENT OF THE SCHOOL'S CONFLICT OF INTEREST POLICY THAT GOVERNS THEIR APPOINTMENT THROUGH THE END OF THEIR TERM. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT ESTABLISHED A BASE SALARY AND BENEFITS, DETERMINED BY COMPARISONS TO SALARIES AND BENEFITS FOR HEADS WITH SIMILAR YEARS OF EXPERIENCE AT SIMILAR INDEPENDENT SCHOOLS IN THE DC AREA. THE BOARD OF TRUSTEES ADJUSTS THE HEAD OF SCHOOL'S COMPENSATION EACH YEAR BASED ON AN ANNUAL EVALUATION OF THE HEAD'S PERFORMANCE. THE BOARD CONSIDERS IN THIS REVIEW FEEDBACK FROM THE ADMINISTRATIVE TEAM, A SELF-EVALUATION PROVIDED BY THE HEAD, THE COMPENSATION CHANGE PREVIOUSLY DETERMINED BY THE BOARD FOR ALL OTHER FACULTY AND STAFF, AND ANY OTHER INFORMATION RELEVANT TO THE BOARD'S EVALUATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE SCHOOL'S BYLAWS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART XI, LINE 9: | GAIN (LOSS) ON INTEREST RATE SWAP 256,391. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WES FINANCE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5600 LITTLE FALLS PKWY | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454907099 | EIN |
| Primary Activities | HOLDING WASHINGTON EPISCOPAL DAY SCHOOL, INC.'S DEBT | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $12,399,457 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON EPISCOPAL DAY SCHOOL INC | BusinessNameLine1Txt |