2018-05-14T13:26:45-05:00 2017-06-30 205991824 SC&H Tax & Advisory Services LLC 910 Ridgebrook Road Sparks MD 21152 990 2016-07-01 521107876 St Andrew's Episcopal School Inc STAN 3019835200 8804 Postoak Road Potomac MD 20854 Mark McKnight CHIEF FINANCIAL OFFICER 3019835200 2018-05-10 1 Mike Young P00236952 4104031500 2018-05-10 2016 2022-09-23 18:48:47Z ROBERT F KOSASKY 8804 Postoak Road Potomac MD 20854 26298270 0 X WWW.SAES.ORG X 1977 MD OPERATION OF A SCHOOL FOR 590 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 24 24 216 100 0 0 2688213 3103789 19930265 22172827 644012 737524 144514 147322 23407004 26161462 3215611 3704702 0 0 11996253 13130229 28724 60812 1041928 6115498 7183991 21356086 24079734 2050918 2081728 53250648 58487857 27018598 29649364 26232050 28838493 OPERATION OF A SCHOOL FOR 590 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 0 0 19191702 3704702 22172827 OPERATION OF A SCHOOL FOR 590 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 19191702 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 147 0 216 1 0 0 0 0 0 1 1 1 3 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 MD X Mark McKnight 3019835200 8804 Postoak Road Potomac MD 20854 Sandy Horowitz Chair 2.00 X X 0 0 0 Anthony J Izzo III Vice Chair 2.00 X X 0 0 0 Karen Smith Treasurer 2.00 X X 0 0 0 Alfredo Antezana SECRETARY 2.00 X X 0 0 0 Peter Antoci Trustee & Bishop's Representative 2.00 X 0 0 0 GAIL ATWOOD TRUSTEE 2.00 X 0 0 0 Susan Bies Trustee 2.00 X 0 0 0 Oliver Carr Trustee 2.00 X 0 0 0 Rudy Casasola Trustee 2.00 X 0 0 0 DAVID CHEUNG TRUSTEE 2.00 X 0 0 0 Michael DiPaula-Coyle trustee 2.00 X 0 0 0 Elizabeth Drucker Trustee 2.00 X 0 0 0 NOELLE EDER TRUstee 2.00 X 0 0 0 JENNIFER FREEDMAN TRUSTEE & PRESIDENT OF SAP 2.00 X 0 0 0 JOHN HARMON TRUStee 2.00 X 0 0 0 BRIAN HARRIS TRUstee 2.00 X 0 0 0 DIANE HASTINGS TRUstee 2.00 X 0 0 0 MARY BETH KIRCHNER TRUstee 2.00 X 0 0 0 Sheila Maith Trustee 2.00 X 0 0 0 Martha Martin Trustee 2.00 X 0 0 0 Brian Radecki Trustee 2.00 X 0 0 0 David Smith Trustee 2.00 X 0 0 0 Erin M Wright-Gandhi Trustee & Pres. of ALUMNI COUNCIL 2.00 X 0 0 0 James Young Trustee 2.00 X 0 0 0 Robert Kosasky Head of School 40.00 X 502785 0 168462 Mark J McKnight CFO 40.00 X 164071 0 33431 David P Brown Asst. Head of school 40.00 X 135463 0 51300 Glenn E Whitman Director of CTTL, Dean of Studies 40.00 X 134962 0 33393 BLAIR KAINE DIRECTOR OF ADVANCEMENT 40.00 X 143115 0 20865 GARY WYATT TEACHER 40.00 X 129905 0 8174 LISA SHAMBAUGH DIRECTOR OF ADMISSIONS 40.00 X 128021 0 8300 1338322 0 323925 10 0 1 0 Sage Dining Services 1402 York Road Lutherville MD 21093 Food Service 566522 Rejoice Transportation PO Box 641 Clinton MD 20735 Shuttle/ Bus Service 353005 ADVANCED COMPUTER CONCEPTS 7927 JONES BRANCH DRIVE SUITE 600N MCLEAN VA 22102 INFORMATION TECHNOLOGY 185910 CAPITAL PROJECTS MANAGEMENT FIRM LLC 9208 WHITNEY STREET SILVER SPRING MD 20901 ENGINEERING CONSULTING 140295 GALI SERVICE INDUSTRIES INC 12312 WILKINS AVENUE Rockville MD 20852 Cleaning Services 118809 7 205652 2898137 575385 3103789 TUITION & RELATED FEES 611710 21484352 21484352 SHUTTLE BUS FEES 611710 351230 351230 SUMMER PROGRAMS 611710 185689 185689 EXTENDED DAY FEES 611710 151556 151556 22172827 737524 737524 85580 0 85580 85580 85580 133996 205652 79195 54801 54801 59270 57613 1657 1657 OTHER INCOME 900099 5284 5284 5284 26161462 22172827 0 884846 3687008 3687008 17694 17694 868749 616812 191125 60812 9433364 6829877 2171447 432040 639990 454393 140798 44799 1493330 1267263 171499 54568 755608 536482 166234 52892 18145 12883 3992 1270 31526 22383 6936 2207 188973 134171 41574 13228 242944 151011 46792 45141 472633 328742 101864 42027 132778 94272 29211 9295 996061 707203 219134 69724 2700 1917 594 189 25822 2832 22711 279 638008 452986 140362 44660 1473292 1046037 324124 103131 127743 90698 28103 8942 Auxiliary Services 964224 964224 Department Programs 708830 708830 Other Program Expenses 603481 545160 10771 47550 Student Activities 349562 349562 207269 169262 28833 9174 24079734 19191702 3846104 1041928 2191760 1490805 7828280 11074533 2287717 2096616 316242 254259 47458 38880 215194 183189 44709379 12872210 29360302 31837169 9783867 10754026 293436 293436 926392 464944 53250648 58487857 1938557 1099014 6337227 7074882 18263448 20916649 479366 558819 27018598 29649364 X 14903341 19439698 5071515 3069694 6257194 6329101 26232050 28838493 53250648 58487857 X 2081728 546037 -21322 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8578641 567289 405000 8740930 9409796 -501155 330000 8578641 11313459 -49992 1853671 9409796 10026515 2098377 942991 1754424 11313459 9586612 763603 323700 10026515 0.26450 0.71590 0.01970 0 0 3325261 3325261 33461394 7149938 26311456 4442555 3743691 698864 3480169 1978581 1501588 31837169 Student Deposits 100133 Agency Accounts 145628 Deferred Compensation 313058 558819 X 23078104 546037 57613 603650 22474454 3687008 3687008 26161462 20471661 57613 57613 20414048 3665686 3665686 24079734 Part V, Line 4: the school's endowment consists of the following: Designated for future programs represent assets that have been internally designated by the board of trustees for special purposes outside of normal operations. Quasi Endowment represents transfers of unrestricted net assets invested for the long term, the income from which is to be used to support faculty salaries, scholarships, and other specific purposes. permanently restricted net assets - income and gains earned on these assets are for general or specific purposes as stipulated by the donors. Part X, Line 2: ASC 740, Income Taxes, prescribes the recognition and measurement of a tax position taken or expected to be taken in a tax return as well as guidance on de-recognition, classification, interest and penalties, and financial statement reporting disclosures. For these benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The School has considered its income tax positions, including any positions that may be considered uncertain by the relevant tax authorities in the jurisdictions in which the School operates. As of June 30, 2017 and 2016, the School had no uncertain tax positions. The School recognizes interest and penalties accrued on any unrecognized tax exposures as a component of income tax expense. The School does not have any amounts accrued relating to interest and penalties as of June 30, 2017 and 2016. Part XI, Line 2d - Other Adjustments: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 57,613. Part XI, Line 4b - Other Adjustments: TUITION FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENTS 3,687,008. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 57,613. Part XII, Line 4b - Other Adjustments: TUITION FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENTS 3,687,008. change in discount on unconditional promises to give -30,906. recovery of uncollectible unconditional promises to give 9,584. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 NEWSPAPER ADVERTISEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS (AIMS). 0 Europe (Including Iceland & Greenland) 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 16893 Central America and the Caribbean 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 22027 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 37548 0 0 0 0 0 0 76468 0 76468 Central America and the Caribbean TO SUPPORT OPERATING EXPENSES AND PROJECTS FOR THE SCHOOL BUILDING 17694 check 0 1 0 0 0 0 0 0 Gala & Auction 339648 205652 133996 49865 29330 339648 205652 133996 49865 29330 79195 54801 1 need-based FINANCIAL AID 138 3278465 210043 FMV Books, supplies and subsidized transportation Merit-Based Awards/Other Grants 26 198500 Part I, Line 2: need-based Financial Aid is based solely upon demonstrated need. Families apply for financial aid by completing the TADS Financial Aid Application (Annually) and submitting it to TADS, along with required documents such as tax returns, w-2's and Paystubs. TADS provides the completed application including suggested award to the school for further review, adjustment, if any, and awarding. The school provides a small number of merit awards to students who do not qualify for financial aid. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Robert Kosasky Head of School 398205 0 100000 0 4580 0 32383 0 136079 0 671247 0 0 0 Mark J McKnight CFO 163381 0 0 0 690 0 11004 0 22427 0 197502 0 0 0 David P Brown Asst. Head of school 135037 0 0 0 426 0 9337 0 41963 0 186763 0 0 0 Glenn E Whitman Director of CTTL, Dean of Studies 134568 0 0 0 394 0 8899 0 24494 0 168355 0 0 0 BLAIR KAINE DIRECTOR OF ADVANCEMENT 142952 0 0 0 163 0 4671 0 16194 0 163980 0 0 0 Part I, Line 1a ROBERT KOSASKY, HEAD OF SCHOOL, IS REQUIRED TO LIVE IN A HOUSE LOCATED ON THE SCHOOL'S PREMISES FOR THE SCHOOL'S CONVENIENCE AND AS A CONDITION OF EMPLOYMENT. THIS BENEFIT WAS VALUED TO BE $62,439 AND IS INCLUDED AS A NON-TAXABLE BENEFIT. IN ADDITION, THE SCHOOL PROVIDED A DISCRETIONARY SPENDING ALLOWANCE IN THE AMOUNT OF $331 FOR organizational related expenses and other expenses TO SUPPORT BUSINESS EVENTS AT THE HEAD OF SCHOOL'S RESIDENCE. THESE expenses ARE NOT CONSIDERED TAXABLe. Part I, Line 3: During the tax year, the Head of School was paid a one-time $100,000 retention bonus related to his tenure through June 30, 2016. X 13 467545 fmv X auction items 195 107840 fmv 0 0 1 0 Form 990, Part VI, Section B, line 11b the form 990 is reviewed by the controller, the chief financial officer, and the head of the school before filing. In addition, prior to filing the form 990, a link to a password-protected website was e-mailed to each member of the board so members could review the form 990 online. although the review copy of the form 990 provided to the board via the website excludes schedule b for privacy reasons, the complete schedule b is available to the board members upon request in the office of the organization's Chief financial officer. Schedule B is also included in the copy of the Form 990 reviewed by the controller, the chief financial officer, the head of school, and the board's audit committee. Form 990, Part VI, Section B, line 12c THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR ACKNOWLEDGING THAT THEY HAVE READ AND WILL ABIDE BY THE POLICY. THE POLICY REQUIRES EACH TO DISCLOSE THE EXISTENCE OF ANY CONFLICT AND RECUSE THEMSELVES FROM REVIEW AND DISCUSSION AND ANY VOTE ON ANY MATTER DIRECTLY AFFECTED BY THE CONFLICT. THE EXECUTIVE COMMITtee OF THE BOARD, IN CONJUNCTION WITH THE HEAD OF SCHOOL MONITORS SITUATIONS WHERE A POTENTIAL CONFLICT COULD EXIST AND WOULD BE CHARGED WITH ENFORCING (ADDRESSING THE CONFLICT WITH THE INDIVIDUAL AND ASKING THEMSELVES TO RECUSE). THE BOARD MEMBERS THEMSELVES HAVE THE FIDUCIARY RESPONSIBILITY OF ALertING THE BOARD WHEN AN INSTANCE ARISES AS WELL. THE POLICY/STATEMENT IS ALSO INCLUDED IN THE HARDCOPY BOARD OF TRUSTEES BINDERS THAT ARE PROVIDED TO THE TRUSTEES EACH YEAR. Form 990, Part VI, Section B, line 15a A subcommittee of Board members determines the Head of School's compensation, using comparable market data in consultation with outside counsel, which is then reviewed and approved by the entire Board. The Head of School does not participate in this process. During the tax year, the Head of School was paid a one-time $100,000 retention bonus related to his tenure through June 30, 2016. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKEs ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC upon request. Form 990, Part XI, line 9: recovery of uncollectible unconditional promises to give 9,584. Decrease in discount on unconditional promises to give -30,906. Form 990, Part XII, Line 2c: This process has not changed from the prior year.