2020-07-15T15:26:45-05:00 2019-06-30 231551315 TROUT CPA 1705 OREGON PIKE LANCASTER PA 17601 990 2018-07-01 231352396 LANCASTER COUNTRY DAY SCHOOL LANC 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 JOHN B FORD BUSINESS MANAGER 7173922916 2020-07-06 1 BRIAN GROFF P00324634 7175692900 2020-07-06 50.207.105.70 2020-07-06 10:47:14 ED P BFE8035DD7633645870D1901C91E79B572FC751B C82C6100C1A34DDE43AC92CB79108BA61FB76D31 2018 2021-01-29 14:40:06Z STEPHEN P LISK 725 HAMILTON ROAD LANCASTER PA 17603 18463101 0 X WWW.LANCASTERCOUNTRYDAY.ORG X 1909 PA THE ORGANIZATION OPERATES A SCHOOL FOR PRESCHOOL AND GRADES K-12. 21 20 237 100 0 0 9868329 3023029 13474581 14420929 361066 434624 252001 293653 23955977 18172235 3216881 3628046 0 0 9517241 9531495 0 0 521662 4325833 4997444 17059955 18156985 6896022 15250 61816571 64416626 13134854 13460905 48681717 50955721 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 13505188 3628046 14420929 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 STONRG COMMITMENT TO THEIR OWN PHYSICAL AND EMOTIONAL HEALTH. 13505188 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 46 0 1 237 1 0 0 0 0 0 1 1 0 0 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 PRESIDENT 2.00 X X 0 0 0 J GARY LANGMUIR VICE PRESIDENT 2.00 X X 0 0 0 SANDRA J WEGE TREASURER 2.00 X X 0 0 0 DAVID LIEB SECRETARY 2.00 X X 0 0 0 VINITHA AMANULLAH TRUSTEE 1.00 X 0 0 0 LAURIN SIMMONS BLOOM 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 GEORGE G FINNEY III TRUSTEE 1.00 X 0 0 0 HOWARD E GROFF III TRUSTEE 1.00 X 0 0 0 JEFFREY GROVE TRUSTEE 1.00 X 0 0 0 JAMES E LEMONICK 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 LAURIE T REBERT TRUSTEE 1.00 X 0 0 0 KERMA REISS TRUSTEE 1.00 X 0 0 0 BRIAN J TATE TRUSTEE 1.00 X 0 0 0 KEVIN R WALLING TRUSTEE 1.00 X 0 0 0 HIRY B WEST III TRUSTEE 1.00 X 0 0 0 RYAN MILLER TRUSTEE 1.00 X 0 0 0 STEVEN LISK HEAD OF SCHOOL 40.00 X 314710 0 30610 JOHN FORD BUSINESS MANAGER 40.00 X 112542 0 7602 ASHLEY S LAMAR DIRECTOR OF DEVELOPMENT 40.00 X 112508 0 26686 MARGARET F REED HEAD OF MIDDLE SCHOOL 40.00 X 118995 0 5417 658755 0 70315 4 0 1 0 MURRAY ASSOCIATES ARCHITECTS PC 1600 N SECOND STREET HARRISBURG PA 17102 ARCHITECTURAL SVC. 514773 METZ CULINARY MANAGEMENT TWO WOODLAND DRIVE DALLAS PA 18612 FOOD SVC. 347693 TOZOUR ENERGY SYSTEMS PO BOX 74845 CLEVELAND OH 44194 HVAC SVC. 335089 THE EXTERIOR COMPANY 1200 CORPORATE BLVD SUITE 20A LANCASTER PA 17603 ROOFING SVC. 300937 WOHLSEN CONSTRUCTION COMPANY PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION SVC. 215050 8 30220 77409 2915400 121142 3023029 TUITION INCOME 611600 14328482 14328482 CAMPS & ENRICHMENT 611600 92447 92447 14420929 438724 438724 132938 142684 -9746 -9746 -9746 4100 -4100 -4100 -4100 64550 30220 68304 -3754 -3754 57952 75778 -17826 -17826 TRANSPORTATION BUS INCOME 611600 188000 188000 MODEL UN INCOME 611600 49226 49226 TEXTBOOK - INCOME 611600 21852 21852 65901 65901 324979 18172235 14420929 0 728277 3628046 3628046 614661 487746 126915 6637025 4613956 1813470 209599 298510 189930 94728 13852 1414908 1143199 237045 34664 566391 341990 195773 28628 23355 23355 51420 51420 185183 185183 301703 294395 7308 653544 481356 171122 1066 554412 534289 18019 2104 366203 357148 9055 331876 319829 10786 1261 993749 957676 32297 3776 126063 126063 SCHOOL PROGRAMS 762486 762486 BAD DEBT EXPENSE 373820 373820 PROFESSIONAL DEVELOPMEN 91087 87781 2960 346 DEVELOPMENT 82294 82294 100249 87502 2898 9849 18156985 13505188 4130135 521662 1169751 2551963 1004 1004 9046333 7592215 100568 131636 45000 116950 44777 24374 57046 51751 40250834 11744601 27771087 28506233 23480909 25382209 100096 58291 61816571 64416626 1263349 1592180 1362449 1048630 10338529 10288236 170527 531859 13134854 13460905 X 25459969 27484476 9815120 9248750 13406628 14222495 48681717 50955721 61816571 64416626 X 15250 2648132 -389378 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 13406628 1752100 936233 14222495 13308293 40331 960048 902044 13406628 12106878 24876 2025375 848836 13308293 11758122 344914 781989 778147 12106878 11707736 142173 588413 680200 11758122 0.00000 1.00000 0.00000 0 0 1141070 1141070 35004621 10047313 24957308 2842268 1697288 1144980 1262875 1262875 28506233 DUE TO STUDENT/PARENT ASSOCIATIONS 92258 PV-INTEREST IN GIFT ANNUITY 95668 INTEREST RATE SWAP LIABILITY 343933 531859 X 16009520 2648132 -5033409 -2385277 18394797 -222562 -222562 18172235 13735516 222562 222562 13512954 4644031 4644031 18156985 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, 2019 AND 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION REMISSION - EMPLOYEE BENEFITS -617,385. SCHOLARSHIPS - TUITION ASSISTANCE -3,628,046. UNREALIZED GAIN ON INTEREST IN TRUSTS HELD BY THIRD PARTIES 2,859. UNREALIZED GAIN ON INTEREST RATE SWAP -392,237. UNCOLLECTIBLE PLEDGES -398,600. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -142,684. SCHOOL STORE EXPENSE -75,778. LOSS ON DISPOSAL OF ASSETS -4,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 142,684. SCHOOL STORE EXPENSE 75,778. LOSS ON DISPOSAL OF ASSETS 4,100. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION REMISSION - EMPLOYEE BENEFITS 617,385. SCHOLARSHIPS - TUITION ASSISTANCE 3,628,046. UNCOLLECTIBLE PLEDGES 398,600. 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. EUROPE 0 0 PROGRAM SERVICES STUDENT TRIPS 11506 MIDDLE EAST 0 0 PROGRAM SERVICES STUDENT TRIPS 15347 0 0 0 0 0 0 26853 0 26853 0 0 0 0 0 0 FUNDFEST 94770 30220 64550 1950 721 21505 22240 21888 94770 30220 64550 1950 721 21505 22240 21888 68304 -3754 1 SCHOLARSHIPS 272 3628046 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 LISK HEAD OF SCHOOL 271199 0 0 0 43511 0 30610 0 0 0 345320 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 AND A VEHICLE. THE VALUE OF THESE BENEFITS (HOUSING AND PERSONAL MILES) 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 $13,983 DURING THE CALENDAR YEAR PER IRS INSTRUCTIONS NAMES ARE NOT MADE PUBLIC PER IRS INSTRUCTIONS, NAMES ARE NOT MADE PUBLIC 12430 TUITION ASSISTANCE EMPLOYEE BENEFITS PER IRS INSTRUCTIONS NAMES ARE NOT MADE PUBLIC PER IRS INSTRUCTIONS, NAMES ARE NOT MADE PUBLIC 28930 TUITION ASSISTANCE EMPLOYEE BENEFITS/NEED-BASED X 27 116142 NYSE X CATERING 1 5000 COST 0 0 0 PART I, COLUMN (B): NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS 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 ON INTEREST IN TRUSTS HELD BY THIRD PARTIES 2,859. UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP -392,237.