2019-02-28T18:19:06-06:00 2018-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2017-07-01 951875978 LA JOLLA COUNTRY DAY SCHOOL LAJO 8584533440 9490 GENESEE AVENUE LA JOLLA CA 92037 DAVID A SIGAL CFO CFO 8584533440 2019-02-23 1 KATY BROWN P00650274 9257902600 2019-02-23 38.111.205.16 2019-02-23 10:09:16 PS P 32CDE991C152F389A30DE5702E9B7F379660D813 F5FB8C0FDA240AA2D0EC4EBDAD9DEA85C7008270 2017 2019-02-21 02:37:17Z DR GARY KRAHN 9490 GENESEE AVENUE LA JOLLA CA 92037 65490594 0 X WWW.LJCDS.ORG X 1926 CA TO PREPARE INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION AND PERSONAL GROWTH. 17 17 392 265 3420 -2299 1988413 1991849 36142785 36971212 3140868 1281575 149786 269999 41421852 40514635 4774050 4580998 0 0 22691424 23532561 0 0 769588 11090860 11251437 38556334 39364996 2865518 1149639 101913653 99099425 60269535 53002478 41644118 46096947 LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIAL RESPONSIBILITY. 0 0 33813421 4580998 36971212 LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIAL RESPONSIBILITY WHILE INSPIRING GREATNESS FOR A BETTER WORLD. THESCHOOL HAS CAPACITY FOR 1,200 STUDENTS FROM NURSERY THROUGH 12TH GRADE. 33813421 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 149 0 1 392 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X KELLY WHITE 8584533440 9409 REGENTS ROAD LA JOLLA CA 92037 CHRIS RICHEY PRESIDENT 1.00 X X 0 0 0 LUCY SMITH CONROY VP TRUSTEES 1.00 X X 0 0 0 CAMERON ROOKE SECRETARY 1.00 X X 0 0 0 HAL DUNNING TREASURER 1.00 X X 0 0 0 ANGELA GLYNN TRUSTEE 1.00 X 0 0 0 BOB KAIN TRUSTEE 1.00 X 0 0 0 DOUG HARRISON TRUSTEE 1.00 X 0 0 0 JIM KELLY TRUSTEE 1.00 X 0 0 0 KAREN ANDERSON TRUSTEE 1.00 X 0 0 0 KEVIN WECHTER TRUSTEE 1.00 X 0 0 0 MICHAEL HOFFMAN TRUSTEE 1.00 X 0 0 0 REBECCA GAFFNEY TRUSTEE 1.00 X 0 0 0 MANISH PARIKH TRUSTEE 1.00 X 0 0 0 DANA MEISELMAN TRUSTEE 1.00 X 0 0 0 JACK CHITAYAT TRUSTEE 1.00 X 0 0 0 LISA BICKER MARTIN TRUSTEE 1.00 X 0 0 0 RUSS HOLMES TRUSTEE 1.00 X 0 0 0 ANTHONY POTAMIANOS TRUSTEE(THRU 1/18) 1.00 X 0 0 0 CHRIS LISCHEWSKI TRUSTEE(THRU 5/18) 1.00 X 0 0 0 ELESE DENIS TRUSTEE(THRU 5/18) 1.00 X 0 0 0 GARY KRAHN HEAD OF SCHOOL 40.00 X 569190 0 30194 DAVID SIGAL CHIEF FINANCIAL OFFICER 40.00 X 252326 0 27076 MARK MARCUS ASST. HOS FOR OPERATIONS 40.00 X 248186 0 26925 MATTHEW ABBONDANZIO ASST. HOS FOR DESIGN AND INNOVATION 40.00 X 182459 0 24950 COLLEEN O'BOYLE ASST. HOS FOR ACADEMIC AFFAIRS 40.00 X 169938 0 24042 INEZ ODOM ASST. HOS FOR ENROLLMENT MANAGEMENT AND OUTREACH 40.00 X 157065 0 21187 SUSAN NORDENGER ASST. HOS FOR DEVELOPMENT 40.00 X 142153 0 20058 JEFFREY HUTZLER DIR. ATHLETICS AND PHYSICAL EDUCATION 40.00 X 139711 0 19785 GREGORY MARTIN FORMER HEAD OF UPPER SCHOOL 40.00 X 106667 0 11513 1967695 0 205730 57 1 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD SUITE 100 LUTHERVILLE MS 21093 FOOD SERVICES 613072 ABM ONSITE SERVICES - WEST INC PO BOX 745799 LOS ANGELES CA 90074 JANITORIAL 285827 DEMPSEY CONSTRUCTION INC 1835 ASTON AVENUE CARLSBAD CA 92008 CONSTRUCTION 282629 NATURALISTS AT LARGE PO BOX 3517 VENTURA CA 93006 OUTDOOR EDUCATION 227509 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 31001-2374 PASADENA CA 91110 SECURITY 144828 7 392532 1599317 121396 1991849 TUITION REVENUE 611600 35581644 35581644 AUXILIARY SERVICE FEES 611600 1178264 1178264 APPLICATION FEES 611600 108529 108529 SERVICE CHARGES 611600 102775 102775 36971212 841970 3420 838550 267979 19585 248394 248394 248394 25198125 96000 24839535 14985 358590 81015 439605 439605 85500 392532 101854 -16354 -16354 OTHER INCOME 611600 37959 37959 37959 40514635 36971212 3420 1548154 4580998 4580998 1250586 395035 785807 69744 17300648 15036902 1890498 373248 1189736 1050486 116573 22677 2440105 1964657 423133 52315 1351486 1162276 162178 27032 117006 117006 90810 90810 66665 66665 1184410 783759 371195 29456 36586 36586 2866004 2705935 88784 71285 337739 279500 50576 7663 537615 510349 22997 4269 1003 193 676 134 67626 55755 11524 347 1821532 1658654 140703 22175 3002284 2850017 128426 23841 369191 314457 47532 7202 EQUIPMENT RENTAL 240876 234753 5301 822 TRAINING 210521 184236 25587 698 OTHER EXPENSES 186011 44154 95306 46551 BAD DEBT EXPENSE 64472 64472 51086 1305 39652 10129 39364996 33813421 4781987 769588 862114 920785 21918783 16340522 18700 12370 77781 164005 8599 14858 492742 451587 80133942 32064274 49965142 48069668 26917524 31361536 1589475 1703663 62793 60431 101913653 99099425 1728145 1603483 14146173 10155446 27604933 26784125 9024138 8751688 7766146 5707736 60269535 53002478 X 36456493 39301401 2292676 3678093 2894949 3117453 41644118 46096947 101913653 99099425 X 1149639 1244302 2058888 X X 0 1 X 1 0 X 27135651 401172 2178842 525577 29190088 24274322 386678 2894268 419617 27135651 23782250 1502638 -223555 787011 24274322 25240998 482527 808062 2749337 23782250 21159025 884704 3200674 3405 25240998 0.83900 0.10800 0.05300 1 0 9906179 9906179 63295381 26990738 36304643 6583771 5073536 1510235 348611 348611 48069668 INTEREST RATE SWAP 5707736 5707736 X 39397639 1244302 27741 -2424228 -1152185 40549824 66665 -101854 -35189 40514635 34944810 27741 -4483116 -4455375 39400185 66665 -101854 -35189 39364996 PART V, LINE 4: A. BOARD DESIGNATED ENDOWMENT FUNDS ARE USED AT THE DISCRETION OF THE BOARD, AND MAY VARY FROM TIME-TO-TIME. INTEREST AND DIVIDENDS EARNED ON DONOR-RESTRICTED ENDOWMENT FUNDS ARE USED FOR THE PURPOSE STIPULATED BY THE DONORS. THE SCHOOL HAS ENACTED A POLICY OF SPENDING PRINCIPAL OR PRINCIPAL APPRECIATION OF THE FUNDS (ABSENT DONOR REQUIREMENTS TO THE CONTRARY). PART X, LINE 2: THE SCHOOL IS A QUALIFIED SCHOOL EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 478. CHANGE IN VALUE OF INTEREST RATE SWAPS 2,058,410. TUITION ASSISTANCE -4,483,116. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -101,854. PART XII, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE -4,483,116. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -101,854. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF NONDISCRIMINATORY POLICY WAS ADVERTISED IN THE SAN DIEGO UNION TRIBUNE ON JUNE 6, 2018. ANNUAL PARENT 478032 392532 85500 20000 34943 4500 42411 478032 392532 85500 20000 34943 4500 42411 101854 -16354 1 FINANCIAL AID 218 4562241 FMV DIRECT CREDIT TO STUDENT ACCOUNT FINANCIAL AID 24 18757 COMPUTER REIMBURSEMENT FOR BYOD PART I, LINE 2: ALL FINANCIAL ASSISTANCE IS TREATED AS A DIRECT CREDIT TO THE STUDENT ACCOUNT PROGRAM EXCEPT FOR OUR BRING YOUR OWN DEVICE PROGRAM. UNDER THIS PROGRAM, WE ASK THE FAMILIES TO PURCHASE THEIR OWN LAPTOPS FOR THE STUDENTS TO USE. THE FAMILIES PROVIDE DETAILED RECEIPT TO THE SCHOOL. THE SCHOOL WILL THEN REIMBURSE THE PARENTS THE SAME PERCENTAGE THEY RECEIVE IN ASSISTANCE FOR THE LAPTOP UP TO $1,000. X X 1 1 X X X X 0 1 0 0 0 0 0 1 0 GARY KRAHN HEAD OF SCHOOL 419403 0 50000 0 99787 0 20250 0 9944 0 599384 0 0 0 DAVID SIGAL CHIEF FINANCIAL OFFICER 230419 0 20000 0 1907 0 17495 0 9581 0 279402 0 0 0 MARK MARCUS ASST. HOS FOR OPERATIONS 215091 0 0 0 33095 0 17482 0 9443 0 275111 0 0 0 MATTHEW ABBONDANZIO ASST. HOS FOR DESIGN AND INNOVATION 180411 0 0 0 2048 0 13540 0 11410 0 207409 0 0 0 COLLEEN O'BOYLE ASST. HOS FOR ACADEMIC AFFAIRS 168785 0 0 0 1153 0 12668 0 11374 0 193980 0 0 0 INEZ ODOM ASST. HOS FOR ENROLLMENT MANAGEMENT 155716 0 0 0 1349 0 11742 0 9445 0 178252 0 0 0 SUSAN NORDENGER ASST. HOS FOR DEVELOPMENT 140350 0 500 0 1303 0 10631 0 9427 0 162211 0 0 0 JEFFREY HUTZLER DIR. ATHLETICS AND PHYSICAL EDUCATIO 138263 0 0 0 1448 0 10370 0 9415 0 159496 0 0 0 GREGORY MARTIN FORMER HEAD OF UPPER SCHOOL 82746 0 0 0 23921 0 6856 0 4657 0 118180 0 0 0 PART I, LINE 1A THE CURRENT HEAD OF SCHOOL'S SPOUSE OCCASIONALLY ACCOMPANIES THE HEAD OF SCHOOL ON BUSINESS TRIPS (WHEN DEEMED APPROPRIATE), THE VALUE OF WHICH IS REPORTED AS TAXABLE COMPENSATION ON THE CURRENT HEAD OF SCHOOL'S FORM W-2, WHEN REQUIRED. AS PART OF THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT, THE SCHOOL PROVIDES HIM/HER WITH A HOUSING ALLOWANCE WHICH IS REPORTED AS TAXABLE COMPENSATION ON FORM W-2. PART I, LINE 4B OFFICERS AND KEY EMPLOYEES OF THE SCHOOL CAN OPT IN TO A NON-QUALIFIED RETIREMENT PLAN. DURING THE TAX YEAR ENDED JUNE 30, 2018 SELECT EMPLOYEES CONTRIBUTED $36,000 TO NON-QUALIFIED RETIREMENT PLANS. PART I, LINE 7 THE HEAD OF SCHOOL IS AUTHORIZED TO MAKE NON-FIXED BONUSES TO EMPLOYEES AT HIS/HER DISCRETION. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 00037CQQ6 2010-10-14 29850000 THE DATE OF ISSUANCE OF THE BONDS REFUNDED WERE 6/29/2006 AND 7/12/2007. 0 0 0 A 3065875 29850097 29850097 2010 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 1 1 1 0 0 1 1 A 1 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: (A) ISSUER NAME: ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS THE FINAL ARBITRAGE REBATE AND YIELD RESTRICTION COMPLIANCE REPORT WAS COMPLETED ON 1/27/2014. X 3 121396 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM BASED UPON INFORMATION PROVIDED BY THE SCHOOL. A COMPLETE COPY IS REVIEWED BY INTERNAL MANAGEMENT OF THE SCHOOL FOR ACCURACY AND COMPLETENESS. THE AUDIT COMMITTEE, WHICH HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT, THEN REVIEWS THE COMPLETE FORM 990. THE LAST STEP IN THE REVIEW PROCESS, A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE FOR VIEWING TO EACH VOTING MEMBER OF THE SCHOOL'S GOVERNING BODY VIA A PASSWORD-PROTECTED WEBSITE BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING AN ANNUAL WRITTEN CONFIRMATION BY ALL AFFECTED INDIVIDUALS WHO ARE INSTRUCTED TO NOTIFY THE SCHOOL OF ANY SUBSEQUENT CHANGES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE SCHOOL'S HEAD OF SCHOOL AND OTHER KEY EMPLOYEES INVOLVES THE FOLLOWING: (1) IDENTIFICATION OF KEY EMPLOYEES, (2) REVIEW AND APPROVAL BY A SUBCOMMITTEE OF THE GOVERNING BODY AND THE BOARD OF TRUSTEES, (3) USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, AND (4) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 478. CHANGE IN VALUE OF INTEREST RATE SWAPS 2,058,410. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.