2021-05-13T22:47:43-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2019-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEADMASTER 6029558200 2021-05-13 1 MELISSA HANGSLEBEN P02087031 6022662248 2021-05-13 2019 2022-09-23 18:48:47Z ANDREW RODIN 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 24400761 0 X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL. 19 18 350 150 5897 4897 2020753 1830897 20565912 21265678 973278 1038556 265835 236042 23825778 24371173 1753808 1872852 0 0 15009566 15313954 0 0 778663 6374042 6036815 23137416 23223621 688362 1147552 65050036 66025995 8080654 7761067 56969382 58264928 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 16533122 1872852 20297418 TO PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH 12TH GRADE: NUMBER OFSTUDENTS - 757; INDIVIDUAL STUDENTS RECEIVING GRANTS - 180 2122106 968260 ANCILLARY SERVICES PROVIDED TO STUDENTS: NUMBER OF STUDENTS - 757 18655228 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 31 0 350 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 18 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 HEADMASTER/SECRETARY 40.00 X X 875619 0 188085 KEN BRODEL LEFT 620 DIRECTOR OF FINANCE & OPERATIONS 40.00 X 175075 0 24402 ROZ ABERO ASSISTANT HEADMASTER/ADMISSIONS 40.00 X 176825 0 12511 JACQUIE IVINS LOWER SCHOOL HEADMASTER (LEFT 06/20) 40.00 X 147575 0 28060 BEN SULLIVAN MIDDLE SCHOOL HEADMASTER 40.00 X 149075 0 24151 SHANE LEWIS DIRECTOR OF ATHLETICS 40.00 X 121674 0 20374 JENNIFER TREADWAY DIRECTOR OF DEI 40.00 X 112553 0 21695 JENNIFER CHERILLA ASSISTANT HEADMASTER OF UPPER SCHOOL 40.00 X 107983 0 20860 ABBY PONTIUS STARTED 520 DIRECTOR OF FINANCE & OPERATIONS 40.00 X 0 0 0 TRACY BRENNAN PRESIDENT 1.00 X X 0 0 0 MICHELLE HOSMAR VP FACILITIES 1.00 X X 0 0 0 CHARLIE SHIELDS VP FINANCE/INVESTMENT 1.00 X X 0 0 0 DAVID LEWIS VP FINANCE, OPERATIONS 1.00 X X 0 0 0 CHARLENE WHITFIELD VP TRUSTEESHIP 1.00 X X 0 0 0 LOU WERNER III VP, ADVANCEMENT 1.00 X X 0 0 0 MARGAUX ROSEN DIRECTOR 1.00 X 0 0 0 DANIEL SILVERMAN DIRECTOR 1.00 X 0 0 0 KIRAN SINGH DIRECTOR 1.00 X 0 0 0 JORDAN ROSE DIRECTOR 1.00 X 0 0 0 ADAM GOODMAN DIRECTOR 1.00 X 0 0 0 DONNA JOHNSON DIRECTOR 1.00 X 0 0 0 DON DADY DIRECTOR 1.00 X 0 0 0 TRACY SCHWIMMER DIRECTOR 1.00 X 0 0 0 DARRYL BERGER DIRECTOR 1.00 X 0 0 0 TAYLOR BURKE DIRECTOR 1.00 X 0 0 0 TIM LOUIS DIRECTOR 1.00 X 0 0 0 MERCEDES LILJERGREN DIRECTOR 1.00 X 0 0 0 1866379 0 340138 9 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 835341 ABM PO BOX 419860 BOSTON MA 02241 JANITORIAL SERVICES 253545 COMFORT SYSTEMS USA SOUTHWEST INC 6875 W GALVESTON ST CHANDLER AZ 85226 NEW ROOF TOP INSTALLATION 178121 PROGRESSIVE ROOFING 23 NORTH 35TH AVE PHOENIX AZ 85009 ROOFING INSTALLATION 126726 FIRST CHOICE TOURS 110 N HILLSIDE RD STE 12 SOUTH DEERFIELD MA 01373 GROUP TOUR PLANNING 109880 5 1830897 1830897 TUITION AND FEES 611110 20297418 20297418 ANCILLARY SERVICES REVENUE 611110 968260 968260 21265678 955487 5897 949590 112657 29588 83069 83069 83069 OTHER INCOME 611110 236042 236042 236042 24371173 21265678 5897 1268701 1872852 1872852 923595 170696 548445 204454 11090116 9529556 1253543 307017 810729 643972 136729 30028 1641415 1278878 307111 55426 848099 649037 165730 33332 20226 20226 62611 62611 35347 35347 382507 240173 138872 3462 139731 122391 17340 154919 73197 80667 1055 150221 131323 17005 1893 387706 301153 82212 4341 1540138 1351492 169164 19482 161523 9248 152275 STUDENT ACTIVITIES 684622 684622 FOOD AND BEVERAGE 672112 563175 108937 PROGRAM SUPPLIES 429774 429774 DUES AND MEMBERSHIPS 207627 65023 142604 1007751 538666 350912 118173 23223621 18655228 3789730 778663 4709156 4570612 164403 164454 3522817 2673059 331227 381692 14206 14206 443827 257988 44703389 13756918 31938051 30946471 22991381 26046833 933810 970680 1158 0 65050036 66025995 1406824 1041818 6663713 6494249 10117 225000 8080654 7761067 X 40608280 41291947 16361102 16972981 56969382 58264928 65050036 66025995 1147552 147994 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8618100 2015 329963 168373 8781705 8417541 4380 367139 170960 8618100 8484431 180473 531045 778408 8417541 8345553 14932 355248 231302 8484431 8362255 4661 21363 8345553 0.00000 0.94250 0.05750 0 0 811783 811783 43041729 13254875 29786854 755231 502043 253188 94646 94646 30946471 DEFERRED COMPENSATION 225000 225000 X 22610968 147994 -1872852 -1724858 24335826 35347 35347 24371173 21315422 0 21315422 35347 1872852 1908199 23223621 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 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS -1,872,852. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 1,872,852. 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 181 1872852 BOOK VALUE NEEDS-BASED PROCESS 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, 23.44% 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 HEADMASTER/SECRETARY 457500 0 0 0 418119 0 169000 0 19085 0 1063704 0 418119 0 KEN BRODEL LEFT 620 DIRECTOR OF FINANCE & OPERATIONS 175000 0 75 0 0 0 17500 0 6902 0 199477 0 0 0 ROZ ABERO ASSISTANT HEADMASTER/ADMISSIONS 176750 0 75 0 0 0 1767 0 10744 0 189336 0 0 0 JACQUIE IVINS LOWER SCHOOL HEADMASTER (LEFT 06/20) 147500 0 75 0 0 0 14750 0 13310 0 175635 0 0 0 BEN SULLIVAN MIDDLE SCHOOL HEADMASTER 149000 0 75 0 0 0 14500 0 9651 0 173226 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 AND DISTRIBUTIONS WERE MADE REGARDING THE 457(F) PLAN DURING THE CALENDAR YEAR. ANDREW RODIN - $150,000 CONTRIBUTION ANDREW RODIN - $418,119 DISTRIBUTION PART I, LINE 7 BONUSES ARE PAID OUT BASED ON PERFORMANCE AND APPROVED BY THE EXECUTIVE COMMITTEE. LYDIA RODIN EMPLOYED AT PCDS 43078 THE SCHOOL EMPLOYED THE SPOUSE OF THE HEADMASTER. 0 FORM 990, PART VI, SECTION A, LINE 1 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 NON-MEMBERS 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. 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. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.