2018-05-14T13:38:04-05:00 2017-06-30 570783795 SWAIMBROWN PA PO BOX 6404 SPARTANBURG SC 29304 990 2016-07-01 570371816 SPARTANBURG DAY SCHOOL SPAR 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 29307 SHEILA L CASH DIRECTOR OF FINANCE AND OPERATIONS 8645827539 2018-05-01 1 VALERIE W HEYDE P01301332 8645850176 198.71.79.188 2018-05-01 16:38:01 ED P 32CF04AB4FD1328A5E0B3EFFE54031B426952418 1F559F94323302ABA05DF438BA5A52765CBE7768 2016 2021-01-29 14:40:06Z SHEILA L CASH 1701 SKYLYN DRIVE SPARTANBURG SC 29307 10886687 0 X WWW.SPARTANBURGDAYSCHOOL.ORG X 1957 SC SDS IS A COLLEGE PREPARATORY, CO-EDUCATIONAL DAY SCHOOL FOR STUDENTS IN GRADES 3-K THROUGH 12. 26 26 168 0 0 0 8783006 1939037 6822924 7068637 910352 1292726 485956 586287 17002238 10886687 1380811 1433616 0 0 5430719 5392300 0 0 188280 3287311 3529579 10098841 10355495 6903397 531192 45491044 46148466 7377354 6308567 38113690 39839899 X THE MISSION OF THE SPARTANBURG DAY SCHOOL IS TO PROVIDE A SUPERIOR EDUCATIONAL EXPERIENCE, IN A COMMUNITY OF TRUST, THAT PREPARES STUDENTS FOR A LIFE WELL LIVED. SPARTANBURG DAY SCHOOL IS DUALLY ACCREDITED BY SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS (SAIS) AND ADVANCED AND BY SAIS, PAIS, CUM LAUDE SOCIETY AND THE COLLEGE BOARD. 0 0 7780920 1433616 8947650 SPARTANBURG DAY SCHOOL IS A NATIONALLY ACCREDITED INDEPENDENT SCHOOL FOR STUDENTS IN GRADES 3K-12 LOCATED IN SPARTANBURG SC. THE SCHOOL PROVIDES A COLLEGE PREPARATORY EDUCATION FOR STUDENTS IN 3 SCHOOL DIVISIONS: LOWER SCHOOL - GRADES 3K-4THMIDDLE SCHOOL - GRADES 5-8UPPER SCHOOL - GRADES 9-12 7780920 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 168 1 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X SHEILA L CASH DIRECTOR OF FINANCE AND OPERATIONS 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 29307 X NED PAGE PRESIDENT 0.00 X X 0 0 0 ELIOT STONE VICE PRESIDENT 0.00 X X 0 0 0 SUSAN BRIDGES TREASURER 0.00 X X 0 0 0 CHARLOTTE VERREAULT SECRETARY 0.00 X X 0 0 0 BILLY WEBSTER TRUSTEE 0.00 X 0 0 0 MARJORIE BOAFO APPIAH TRUSTEE 0.00 X 0 0 0 ANDREW BABB TRUSTEE 0.00 X 0 0 0 VIC BAILEY III TRUSTEE 0.00 X 0 0 0 SARAH HUNT-BARRON TRUSTEE 0.00 X 0 0 0 CHRIS CANNON TRUSTEE 0.00 X 0 0 0 CHRIS CROWLEY TRUSTEE 0.00 X 0 0 0 FRED DENT JR TRUSTEE 0.00 X 0 0 0 FRED DENT SR TRUSTEE 0.00 X 0 0 0 ALEXANDER EVINS TRUSTEE 0.00 X 0 0 0 ELAINE FREEMAN TRUSTEE 0.00 X 0 0 0 BARNEY GOSNELL TRUSTEE 0.00 X 0 0 0 EDWARD HANNAH TRUSTEE 0.00 X 0 0 0 SCOTT MONTGOMERY TRUSTEE 0.00 X 0 0 0 CHARLES MORROW TRUSTEE 0.00 X 0 0 0 CORRY OAKES TRUSTEE 0.00 X 0 0 0 ERIN OUZTS TRUSTEE 0.00 X 0 0 0 DICK PENNELL TRUSTEE 0.00 X 0 0 0 MARK VANGEISON TRUSTEE 0.00 X 0 0 0 JAIME WALL TRUSTEE 0.00 X 0 0 0 ANNA CONVERSE TRUSTEE 0.00 X 0 0 0 SUSAN WILLIS DUNLAP TRUSTEE 0.00 X 0 0 0 RACHEL DEEMS HEADMASTER 40.00 X 195959 0 10433 JACK MACMULLAN HEAD OF UPPER SCHOOL 40.00 X 129169 0 42039 325128 0 52472 2 0 1 0 HARPER CORPORATION 35 W COURT STREET SUITE 400 GREENVILLE SC 29601 CONSTRUCTION 164658 ROEBUCK WHOLESALE NURSERY AND LANDSCAPIN 2980 STONE STATION ROAD ROEBUCK SC 29376 CONSTRUCTION 127106 THE BUDD GROUP 2325 S STRATFORD ROAD WINSTONSALEM NC 28289 JANITORIAL 119700 3 1939037 1939037 TUITION AND FEES 611110 7068637 7068637 7068637 1292726 1292726 PARENTS CLUB 611110 223371 223371 AFTERCARE 611110 179148 179148 SUMMERSCAPE 611110 75875 75875 107893 107893 586287 10886687 8947650 0 0 1433616 1433616 206390 68797 68796 68797 3523010 2571797 880753 70460 167911 122575 41978 3358 1208366 882107 302092 24167 286623 209235 71656 5732 48570 48570 31603 31603 24900 24900 143834 143834 14573 14573 9438 6607 2831 133558 120202 13356 508159 457343 50816 2601 2341 260 74178 66799 7379 970360 815102 155258 62834 62834 ATHLETICS 228932 228932 TEACHING SUPPLIES 218558 218558 PUBLIC RELATIONS 216834 216834 RESTRICTED SPECIAL PROJ 193918 193918 646729 472112 161682 12935 10355495 7780920 2386295 188280 3737169 5308041 950028 1308569 4999388 2264045 85413 144880 29333554 9928254 19596139 19405300 16122907 17717631 45491044 46148466 622060 707744 6566403 5600823 188891 0 7377354 6308567 X 21609398 21520778 3523466 4973066 12980826 13346055 38113690 39839899 45491044 46148466 531192 794442 400575 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15566918 195229 2080556 683285 17159418 9587952 6283951 79397 384382 15566918 9301786 175597 457914 347345 9587952 8237512 150067 1240174 325967 9301786 5482728 2426913 524460 196589 8237512 0.02000 0.98000 0 0 1489300 1489300 26021892 8633761 17388131 1822362 1294493 527869 19405300 X 9453069 0 9453069 1433618 1433618 10886687 8921879 0 8921879 1433616 1433616 10355495 PART V, LINE 4: THE INCOME FROM THE ENDOWMENT IS USED FOR MERIT SCHOLARSHIPS, NEED-BASED FINANCIAL AID, SUPPORT OF THE FINE ARTS, FACULTY PROFESSIONAL DEVELOPMENT, AND OTHER GENERAL SUPPORT OF THE OPERATING BUDGET. PART X, LINE 2: SDS EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS DEFINED ACCORDING TO THE ACCOUNTING STANDARDS CODE. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS, RELATIVE TO OPEN TAX YEARS, AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. OPEN TAX YEARS ARE CONSIDERED TO BE THE PRECEDING THREE TAX YEARS FOR FEDERAL AND ALL APPLICABLE STATE RETURNS. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM AMOUNTS RECOGNIZED. SDS HAS DETERMINED THAT NO SUCH LIABILITIES EXIST AS OF JUNE 30, 2017. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,433,618. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,433,616. 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 SCHOOL'S NONDISCRIMENATORY POLICY APPEARS ON THE WEBSITE, PRINTED MATERIALS, EMPLOYEE AND STUDENT HANDBOOKS AND IS PUBLISHED IN MEDIA ADVERTISING. 1 MERIT SCHOLARSHIPS AND NO NEED AWARDS 42 666858 NEED BASED SCHOLARSHIPS 100 766758 PART I, LINE 2: GRANT MONITORING MERIT SCHOLARSHIPS AND NEED BASED FINANCIAL ASSISTANCE ARE MADE AVAILABLE TO STUDENTS AND ARE AWARDED IN COMPLIANCE WITH FINANCIAL AID POLICY AND WITHIN THE SCHOLARSHIP CRITERIA. THE SCHOOL FOLLOWS ITS NON DISCRIMINATORY POLICY WITH ALL ADMISSIONS, SCHOLARSHIPS, AND FINANCIAL AID AWARDS. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 RACHEL DEEMS HEADMASTER 195959 0 0 0 0 0 9773 0 660 0 206392 0 0 0 JACK MACMULLAN HEAD OF UPPER SCHOOL 129169 0 0 0 0 0 6458 0 35581 0 171208 0 0 0 PART I, LINE 1A THE SCHOOL PAYS FOR THE MEMBERSHIP AND DUES TO THE PIEDMONT CLUB, A DINING AND SOCIAL CLUB FOR THE PURPOSE OF ENTERTAINMENT OF CONSTITUENTS FOR PURPOSES OF SCHOOL RELATED BUSINESS. ANY PERSONAL USE AT THIS ESTABLISHMENT IS REIMBURSED TO THE SCHOOL BY THE HEAD OF SCHOOL. X 9 434944 STOCK MARKET QUOTES X MISCELLANEOUS 36 2449 COST 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE PARENTS OF STUDENTS ARE CONSIDERED MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 WAS PREPARED BY PROFESSIONAL, INDEPENDENT ACCOUNTANTS. THE BOARD OF TRUSTEES DELEGATED THE REVIEW OF FORM 990 TO THE COMPENSATION COMMITTEE, THE MEMBERSHIP OF WHICH INCLUDES THE BOARD CHAIR, BOARD VICE CHAIR, FINANCE CHAIR AND AUDIT CHAIR. THE COMPENSATION COMMITTEE REVIEWED THE DRAFT FORM 990 PREPARED BY THE INDEPENDENT ACCOUNTANTS PRIOR TO SUBMITTING TO IRS. THE COMPENSATION COMMITTEE REPORTED TO THE BOARD OF TRUSTEES THAT THEY HAD, TO THE BEST OF ITS ABILITY, DETERMINED THAT THE FORM 990 WAS COMPLETE, ACCURATE AND CORRECT. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURES AND THEY ARE RETAINED BY THE DIRECTOR OF FINANCE AND OPERATIONS, WHO INFORMS THE BOARD AND COMMITTES WHEN CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE SETS THE COMPENSATION FOR THE HEAD OF SCHOOL. THE COMPENSATION COMMITTEE IS COMPRISED OF THE BOARD CHAIR, THE BOARD VICE CHAIR, THE FINANCE CHAIR AND THE AUDIT CHAIR. THE COMPENSATION COMMITTEE IS DEEMED INDEPENDENT AS IT IS COMPRISED OF INDIVIDUALS UNRELATED TO AND NOT SUBJECT TO THE CONTROL OF THE HEAD OF SCHOOL. IN PREPARATION FOR THIS DECISION, A COMPENSATION COMPARISON IS PREPARED USING DATA FROM INDEPENDENT SCHOOL SOURCES (NAIS, SAIS, PAIS, NBOA, AND THE COMMON FUND AMONG OTHERS). DATA IS ANALYZED FOR PEER SCHOOLS AND BENCHMARK SCHOOLS. THE COMPENSATION COMMITTEE USES THIS INFORMATION TO NEGOTIATE THE CONTRACT FOR THE HEAD OF SCHOOL. IN ADDITION, THE COMPENSATION AGREEMENT BETWEEN THE HEAD OF SCHOOL AND THE COMPENSATION COMMITTEE IS DOCUMENTED IN MEETING MINUTES WHICH ARE RETAINED AS PART OF THE YEAR'S BOARD MEETING MINUTES. THE HEAD OF SCHOOL SETS THE SALARIES OF ALL EMPLOYEES (INCLUDING THE HIGHLY COMPENSATED EMPLOYEES). THE HEAD OF SCHOOL STUDIES COMPARABLE DATA FROM MULTIPLE INDEPENDENT SCHOOL SOURCES (NAIS, SAIS, PAIS, NBOA, AND THE COMMON FUND) TO SET SALARY LEVELS. THE COMPENSATION COMMITTEE APPROVES THE SALARIES OF HIGHLY COMPENSATED EMPLOYEES SET BY THE HEAD OF THE SCHOOL. 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 AT ITS OFFICES IN SPARTANBURG, SC BETWEEN THE HOURS OF 9AM AND 4PM MONDAY THROUGH FRIDAY.