2018-11-14T17:03:57-06:00 2018-06-30 420714325 RSM US LLP 2375 EAST CAMELBACK ROAD SUITE 300 PHOENIX AZ 85016 990 2017-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEADMASTER 6029558200 2018-11-14 1 WILLIAM E TURCO P00369217 6026366000 69.174.87.132 2018-11-14 16:00:24 US P 935161CDC5CBC03179767A961E028AA74BA24BD5 11CD0EA20854E55FB795E3AD6E534E23EE285E83 2017 2019-02-21 02:37:17Z ANDREW RODIN 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 24160327 0 X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL. 19 17 329 150 0 0 6294523 2769733 19295986 20263030 2238365 725085 0 0 27828874 23757848 1809130 1670595 0 0 13793254 14465463 0 0 298540 6532197 6538250 22134581 22674308 5694293 1083540 63713312 64851677 9687327 8918943 54025985 55932734 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 14051803 1670595 19078597 TO PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH 12TH GRADE: NUMBER OF STUDENTS - 755INDIVIDUAL STUDENTS RECEIVING GRANTS - 180 1784472 1184433 ANCILLARY SERVICES PROVIDED TO STUDENTS: NUMBER OF STUDENTS - 755 15836275 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 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 18 0 1 329 1 0 0 0 0 0 0 0 0 0 0 X 19 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AZ X KEN BRODEL 6029558220 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 TAYLOR BURKE PRESIDENT 1.00 X X 0 0 0 TRACY BRENNAN DIRECTOR 1.00 X 0 0 0 DON DADY DIRECTOR 1.00 X 0 0 0 LAURIE WANG PARENTS' ASSOCIATION, PRES 1.00 X 0 0 0 PAULETTE DODSON VP AUDIT 1.00 X 0 0 0 NICK FIRESTONE DIRECTOR 1.00 X 0 0 0 AUGUSTINE GOMEZ ALUMNI ASSOCIATION, PRESID 1.00 X 0 0 0 ADAM GOODMAN DIRECTOR 1.00 X 0 0 0 MICHELLE HOSMAR VP FACILITIES 1.00 X 0 0 0 DONNA JOHNSON VP ADVANCEMENT 1.00 X 0 0 0 DAVIS LEWIS VP FINANCE/OPERATIONS 1.00 X 0 0 0 TIM LOUIS DIRECTOR 1.00 X 0 0 0 JORDAN ROSE DIRECTOR 1.00 X 0 0 0 MARGAUX ROSEN DIRECTOR 1.00 X 0 0 0 TRACY SCHWIMMER DIRECTOR 1.00 X 0 0 0 LOU WERNER III DIRECTOR 1.00 X 0 0 0 CHARLIE SHIELDS VP FINANCE/INVESTMENT 1.00 X 0 0 0 CHARLENE WHITFIELD VP TRUSTEESHIP 1.00 X 0 0 0 ANDREW RODIN HEADMASTER 40.00 X X 413662 0 85741 MERCEDES LILJEGREN DIRECTOR 1.00 X 0 0 0 KIRAN SINGH DIRECTOR 1.00 X 0 0 0 KEN BRODEL DIRECTOR OF FINANCE & OPERATIONS 40.00 X X 86845 0 7656 ROZ ABERO ASST HEADMASTER/ADMISSIONS 40.00 X 154349 0 20738 RICH RENDE CURRICULUM DIRECTOR 40.00 X 130449 0 19044 LISA CULBERSTON UPPER SCHOOL HEADMASTER 40.00 X 145060 0 26027 JACQUIE IVINS LOWER SCHOOL HEADMASTER 40.00 X 127862 0 27113 PATRICK MCHONETT ADMISSIONS DIRECTOR 40.00 X 118738 0 32207 BEN SULLIVAN MIDDLE SCHOOL HEADMASTER 40.00 X 133680 0 23599 1310645 0 242125 13 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 837148 HAYDON BUILDING CORP 4640 E COTTON GIN LOOP PHOENIX AZ 85040 CONSTRUCTION 526284 ARCHITEKTON 464 S FARMER AVE TEMPE AZ 85281 ARCHITECTURE 202418 ABM PO BOX 419860 BOSTON MA 02241 CLEANING 201560 CANYON STATE BUSINESS SALES 5600 W CLAREMONT ST GLENDALE AZ 85301 SCHOOL BUSES 192228 11 46542 2723191 2769733 TUITION AND FEES 611110 19078597 19078597 AUXILLARY SERVICES REVENUE 611110 1184433 1184433 20263030 603816 603816 488236 366967 121269 121269 121269 35512 46542 35512 0 23757848 20263030 0 725085 1670595 1670595 616342 616342 10706079 8019908 2677190 8981 727194 567211 159983 1612846 127615 1485231 803002 803002 40714 40714 71309 71309 31252 31252 146825 146825 58382 8921 49461 291562 192438 99124 208513 208513 1174799 1080821 82230 11748 241505 241505 1419924 1306330 99395 14199 144891 9490 135401 MEALS AND ENTERTAINMENT 785556 765509 17447 2600 STUDENT ACTIVITIES 636906 636906 INSTRUCTIONAL EXPENSES 563597 563597 DUES AND FEES 290960 31999 236714 22247 431555 189526 102388 139641 22674308 15836275 6539493 298540 4965595 4686292 671378 1795152 8097387 5614009 253080 155385 14629 24002 419308 217420 51609304 18911548 31176331 32697756 17394366 18985632 721238 676029 63713312 64851677 873574 1014608 8547942 7537615 265811 366720 9687327 8918943 X 36257394 40377271 9493807 7251951 8274784 8303512 54025985 55932734 63713312 64851677 1083540 823209 0 X X 0 1 X 1 0 X 8484431 180473 531045 778408 8417541 8345553 14932 355248 231302 8484431 8362255 4661 21363 8345553 8268977 207834 114556 8362255 8014819 254158 8268977 0.98650 0.01350 0 0 1933164 1933164 45712752 15165280 30547472 3433771 3347019 86752 529617 399249 130368 32697756 DEFERRED COMPENSATION 292675 CLUBS AND EVENTS 74045 366720 X 22843704 823215 823215 22020489 31252 1706107 1737359 23757848 20936955 0 20936955 31252 1706101 1737353 22674308 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 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 1,670,595. FUNDRAISING EVENT DIRECT EXPENSE 35,512. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 1,670,595. FUNDRAISING EVENT DIRECT EXPENSE 35,506. 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 SILENT AUCTION 82054 46542 35512 2887 32625 82054 46542 35512 2887 32625 35512 0 1 0 0 FINANCIAL AID AND SCHOLARSHIPS 180 1670595 BOOK VALUE NEEDS-BASED PROCESS GRANTMAKER'S DESCRIPTION OF HOW GRANTS ARE USED FINANCIAL AID POLICY: 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 ENTROLLMENT 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 0 0 X X X X 0 1 0 0 0 0 0 1 0 ANDREW RODIN HEADMASTER 344812 0 50000 0 18850 0 68000 0 17741 0 499403 0 0 0 ROZ ABERO ASST HEADMASTER/ADMISSIONS 154349 0 0 0 0 0 1636 0 19102 0 175087 0 0 0 LISA CULBERSTON UPPER SCHOOL HEADMASTER 145060 0 0 0 0 0 14675 0 11352 0 171087 0 0 0 JACQUIE IVINS LOWER SCHOOL HEADMASTER 127862 0 0 0 0 0 13049 0 14064 0 154975 0 0 0 PATRICK MCHONETT ADMISSIONS DIRECTOR 118738 0 0 0 0 0 12859 0 19348 0 150945 0 0 0 BEN SULLIVAN MIDDLE SCHOOL HEADMASTER 133680 0 0 0 0 0 13247 0 10352 0 157279 0 0 0 PART I, LINE 4B ANDREW RODIN. $50,000. AS OF THE LAST DAY OF EACH PLAN YEAR, THE SCHOOL MAY, IN ITS DISCRETION, CREDIT TO THE PARTICIPANT'S ACCOUNT, AS A BONUS, SUCH AMOUNT AS MAY BE DETERMINED BY CONSENSUS OF THE PRESIDENT OF THE SCHOOL, THE MOST RECENT FORMER PRESIDENT OF THE SCHOOL, AND THE HEAD OF THE FINANCE COMMITTEE. PART I, LINE 7 A PERFORMANCE BASED BONUS WAS PROVIDED TO THE PRESIDENT. LYDIA RODIN FAMILY MEMBER 48930 EMPLOYED AT PCDS 0 SCHEDULE L, PART V, SUPPLEMENTAL INFORMATION THE SCHOOL EMPLOYED THE SPOUSE OF THE HEADMASTER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER AND CFO. THE DRAFT IS THEN PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL AND THEN THE FINAL FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS. 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 INITIAL 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. 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. DETERMINATION OF COMPENSATION FOR 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 POSITIONS IN SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. 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. FORM 990, PART XII, LINE 2C - OVERSIGHT AND SELECTION PROCESS THE OVERSIGHT AND SELECTION PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, LN 18- EXPLANATION OF AVAILABILITY FOR PUBLIC INSPECTION THE SCHOOL'S FORM 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE AND IS AVAILABLE UPON REQUEST. ARIZONA INDEPENDENT SCHOOLS SCHOLARSHIP FOUNDATION PO BOX 64703 TUCSON AZ 85728 311623961 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 12A, I N/A 0 INDEPEDENT SCHOOL CORPORATE TAX FOUNDATION 3219 E CAMELBACK RD 288 PHOENIX AZ 85018 274662958 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 12A, I N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION C 595093 CASH