2018-05-15T10:07:39-05:00 2017-06-30 390859910 Baker Tilly Virchow Krause LLP 221 W Philadelphia Street Suite 200 York PA 17401 990 2016-07-01 231352396 Lancaster Country Day School LANC 7173922916 725 Hamilton Road Lancaster PA 17603 John B Ford Business Manager 7173922916 2018-05-15 1 Kerri N Bogda P00760402 7178467000 2016 2022-09-23 18:48:47Z Stephen P Lisk 725 Hamilton Road Lancaster PA 17603 17178682 0 X WWW.LANCASTERCOUNTRYDAY.ORG X 1909 PA THE ORGANIZATION OPERATES A SCHOOL FOR PRESCHOOL AND GRADES K-12. 22 22 232 120 0 0 6197041 2063940 13361581 13502062 566631 690241 327175 276635 20452428 16532878 2733625 2885686 0 0 9592650 9460745 0 0 537492 4447053 3922900 16773328 16269331 3679100 263547 41886224 50410607 4294751 9772456 37591473 40638151 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 12144045 2885686 13502062 Deeply committed to the intellectual, creative, physical, and emotional growth of its students, Lancaster Country Day School seeks to provide a rigorous, 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 behavioral 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 Lancaster 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 strong commitment to their own physical and emotional health. 12144045 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 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 50 0 1 232 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 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 Sandi Abraham President 2.00 X X 0 0 0 Sandy Wege Vice President 2.00 X X 0 0 0 George G Finney III Treasurer 2.00 X X 0 0 0 Victoria H Zuckerman Secretary 2.00 X X 0 0 0 Christopher W Mattson Immediate Past President 1.00 X X 0 0 0 Vinitha Amanullah Trustee 1.00 X 0 0 0 LAURIN SIMMONS BLOOM Trustee 1.00 X 0 0 0 Jennifer Craighead Trustee 1.00 X 0 0 0 justina Juvonen-Dodge Trustee 1.00 X 0 0 0 Virginia Eckman Trustee 1.00 X 0 0 0 BERNADETTE MILNER GARDNER 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 GARY LANGMUIR Trustee 1.00 X 0 0 0 JAMES E LEMONICK Trustee 1.00 X 0 0 0 SHAKA C MONROE Trustee 1.00 X 0 0 0 laurie rebert Trustee 1.00 X 0 0 0 Kerma Reiss Trustee 1.00 X 0 0 0 meg shields Trustee 1.00 X 0 0 0 thomas A socie 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 TODD R BARTOS Trustee (Term exp. 12/16)) 1.00 X 0 0 0 STEPHEN J NAJARIAN Trustee (Term exp. 12/16)) 1.00 X 0 0 0 Steven Lisk Head of School 40.00 X 324833 0 49128 John Ford Business Manager 40.00 X 109135 0 30418 Ashley S Lamar Director of Development 40.00 X 104352 0 33556 Paul Allen Admissions Director 40.00 X 108191 0 28896 646511 0 141998 4 0 1 0 WOHLSEN CONSTRUCTION COMPANY PO BOX 4612 LANCASTER PA 17604 CONSTRUCTION SVC. 7200591 METZ CULINARY MANAGEMENT TEO WOODLAND DRIVE DALLAS PA 18612 FOOD SVC. 371086 MURRAY ASSOCIATES ARCHITECTS PC 1600 N SECOND STREET HARRISBURG PA 171022499 ARCHITECTURAL SVC. 335915 ESHELMAN TRANSPORTATION INC 4339 MORGANTOWN ROAD MOHNTON PA 19540 TRANSPORTATION SVC. 184440 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 606731221 TRANSPORTATION SVC. 133876 5 19480 80273 1964187 534662 2063940 Tuition Income 611600 13442516 13442516 Camps & Enrichment 611600 59546 59546 13502062 362807 362807 107150 113503 -6353 -6353 -6353 757121 429687 327434 327434 327434 42925 19480 46903 -3978 -3978 9455 674 8781 8781 70613 55037 15576 15576 transportation bus income 611600 199840 199840 ap exams 611600 22212 22212 theater revenue 611600 12613 12613 27944 27944 262609 16532878 13502062 0 966876 2885686 2885686 540429 540429 6634624 4575222 1726898 332504 288154 205956 67230 14968 1435935 1198037 199890 38008 561603 362426 172882 26295 38428 38428 49648 49648 104292 104292 243148 235849 7299 720618 572103 147554 961 445777 429594 14488 1695 399811 391975 7836 19508 18800 634 74 742961 715992 24146 2823 118029 118029 School Programs 538201 538201 Profess. Development 211075 107706 3632 99737 BAD DEBT EXPENSE 132778 132778 RESTRICTED GIFTS EXP. 55452 55452 103174 86895 3151 13128 16269331 12144045 3587794 537492 1837737 802803 311708 2077 3638500 2489923 1422144 266086 92464 75718 128872 29554 36130812 12454558 15229681 23676254 19182639 23021581 350 0 42129 46611 41886224 50410607 1061399 1795348 1540410 1355487 1523171 6438547 169771 183074 4294751 9772456 X 20281762 24483414 5202833 2846444 12106878 13308293 37591473 40638151 41886224 50410607 X 263547 2753904 25000 4227 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12106878 24876 2025375 848836 13308293 11758122 344914 781989 778147 12106878 11707736 142173 588413 680200 11758122 7034416 120729 5115100 562509 11707736 6139257 19302 1052505 176648 7034416 0.00000 1.00000 0.00000 0 0 22106417 8750594 13355823 4187742 3703964 483778 9836653 9836653 23676254 Due To Student/Parent Associations 77468 PV-REMAINDER INTEREST IN GIFT ANNUITY 105606 183074 X 16038554 2753904 138852 -3555620 -662864 16701418 -168540 -168540 16532878 12991876 113852 168540 282392 12709484 3559847 3559847 16269331 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 sustained 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, 2017 and 2016. Part XI, Line 2d - Other Adjustments: tuition remission - employee benefits -674,161. scholarships - tuition assistance -2,885,686. Unrealized gain on interest in trusts held by third parties 4,227. Part XI, Line 4b - Other Adjustments: rental expense -113,503. school store expense -55,037. Part XII, Line 2d - Other Adjustments: rental expense 113,503. school store expense 55,037. Part XII, Line 4b - Other Adjustments: tuition remission - employee benefits 674,161. scholarships - tuition assistance 2,885,686. 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 (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Program Services Student Trips 35154 0 0 0 0 0 0 35154 0 35154 0 0 0 0 0 0 FUNDFEST 62405 19480 42925 17700 29203 62405 19480 42925 17700 29203 46903 -3978 1 SCHOLARSHIPS 267 2885686 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 BUSINESS 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 0 1 X X X 0 1 0 0 0 0 0 0 0 Steven Lisk Head of School 240310 0 0 0 84523 0 24750 0 24378 0 373961 0 0 0 Part I, Line 1a THE HEAD OF SCHOOL RECEIVES GROSS-UP PAYMENTS FOR CLUB DUes and TUITION remission. These items ARE 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 1b Benefits for the Head of School are determined by his employment contract with the school. The employment contract does not specify how the benefits are to be administered. The Business Office has contracted with a payroll consultant and a retirement plan consultant to determine the proper way to administer the Head's benefits package. Part I, Line 4b the head of school, Steve Lisk, participates in a non-qualified 457(f) plan for which the school contributed $12,250 during the fiscal year. A Lancaster Industrial Development Authority 231884507 2014-12-23 4250000 TO fund capital project beginning Summer 2016. 0 0 0 B lancaster Industrial Development Authority 231884507 2015-12-23 7350000 tO fund capital project beginning Summer 2016. 0 0 0 A 4250000 50000 4229080 20920 2021 0 0 0 1 B 152294 7350000 27572 1536458 5785790 2021 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 0 B 0 PER IRS INSTRUCTIONS NAMES ARE NOT PER IRS INSTRUCTIONS, INTERESTED PERSONS ARE NOT INDIVIDUALLY NAMED. 24075 TUITION ASSISTANCE EMPLOYEE BENEFITS X 17 509570 NYSE X FLOORING 1 25092 COST X AUCTION ITEMS 29 0 COST 0 0 0 0 Part I, Column (b): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. Form 990, Part VI, Section A, line 8b THE EXECUTIVE COMMITTEE MEETS SEPARATELY FROM THE BOARD AS A WHOLE BUT DOES NOT PROVIDE WRITTEN NOTES OF ITS MEETINGS. ALL RECOMMENDATIONS 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 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 trustee who has an actual, potential, or the appearance of an actual or potential conflict of interest in a vote shall recuse 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 EMPLOYEES' 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 4,227.