2018-03-16T13:00:09-05:00 2017-06-30 350921680 CROWE HORWATH LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2016-07-01 314379452 Columbus School for Girls COLU 6142520781 56 S Columbia Avenue Columbus OH 43209 Julie Eikenberry Chief Financial Officer 2018-03-16 true Rachel Spurlock P00520729 6144690001 2016 2021-01-29 14:40:06Z Jennifer Ciccarelli 56 S Columbia Avenue Columbus OH 43209 35178007 false X www.columbusschoolforgirls.org X 1898 OH Columbus School for Girls, a college preparatory school founded in 1898, is dedicated to girls' intellectual, social, and ethical growth from infancy through twelfth grade. The school is characterized by challenging academics, enriching arts and athletics, supportive relationships, and a range of diversity. We encourage girls and young women to discover their distinctive potential and to strive for excellence amid the challenges and opportunities of a global and dynamic world. 31 31 327 215 0 0 1761847 1804724 12443940 12945565 915858 1098315 67372 228456 15189017 16077060 1683950 1777678 0 9077959 9130089 0 659403 4811465 5215155 15573374 16122922 -384357 -45862 46800054 45625596 8791475 6694559 38008579 38931037 In fulfillment of our mission and philosophy we strive to embrace the vitality of a diverse community and provide a curriculum that reflects multiple cultures and global connectedness; Develop leadership capacity and instill a commitment to social and civic responsibility and lifelong service to others; (Continued in Schedule O) false false 11884376 1777678 12553451 COLUMBUS SCHOOL FOR GIRLS (CSG) IS A COLLEGE PREPARATORY INDEPENDENT DAY SCHOOL IN CENTRAL OHIO. CSG'S HAS AN ENROLLMENT OF 567 STUDENTS, FROM PRE-SCHOOL TO GRADE 12. THE SCHOOL IS COMMITTED TO ITS FUNDAMENTAL VALUES: SEPARATE EDUCATION FOR WOMEN, CHALLENGING PREPARATION FOR COLLEGE, AND SUPPORTIVE RELATIONSHIPS, DIVERSITY, AND EXCELLENCE IN ALL ENDEAVORS BY OFFERING ACADEMIC EXCELLENCE IN A SINGLE SEX ENVIRONMENT. THE MAIN SOURCE OF REVENUE IS TUITION, SUPPLEMENTED BY FUNDRAISING AND ENDOWMENT FUNDS. CSG HAS ALSO BEEN IN A CAPITAL CAMPAIGN TO BUILD A HEALTH & WELLNESS CENTER AND THEATER SINCE 2010. THE CAMPAIGN FUNDS ARE INCLUDED IN THE REVENUE FIGURES. 634578 583779 CSG's Summer Program offers boys and girls, Pre-K through Grade 12 the opportunity to explore many of their educational and extracurricular interests. We offer academic enrichment classes providing students the opportunity to take classes where they may need extra support. Credit courses are also offered for our Upper School students. Summer Program also includes non-academic classes that include art, sports camps, theater and science. CSG also offers enrolled students a Before and After Hours Program of supervised care and enrichment classes. 12518954 true true false false false false false false true true true false false false true true true false true false false false false false true false false false true true false false false false true false false false false false false false false true true false false false true 63 0 true 327 true false false false false false false false false false X 31 31 false false false false false false false true true false false true true true true true true true true false X Julie Eikenberry 6144534503 56 S COLUMBIA AVENUE Columbus OH 43209 Rocky Robins Board Chair 1.0 X X 0 0 0 Michael Glimcher Vice Chair 1.0 X X 0 0 0 Lisa Young Treasurer and Finance Chair 1.0 X X 0 0 0 Tim Miller Secretary 1.0 X X 0 0 0 Lynne Smith Board Member 1.0 X 0 0 0 Kim Wilson Board Member 1.0 X 0 0 0 Ira Sharfin Board Member 1.0 X 0 0 0 Susan Merryman Board Member 1.0 X 0 0 0 Cecily Alexander Board Member 1.0 X 0 0 0 Nancy Jeffrey Board Member 1.0 X 0 0 0 Webb Vorys Board Member 1.0 X 0 0 0 Jonathon Feibel Board Member 1.0 X 0 0 0 Carrie Birch Board Member 1.0 X 0 0 0 Elizabeth Zimmerman Donaldson Board Member 1.0 X 0 0 0 Jill Levy Board Member 1.0 X 0 0 0 Chris Graham Board Member 1.0 X 0 0 0 Glenda Harrison Board Member 1.0 X 0 0 0 Kate Carlin Giller Board Member 1.0 X 0 0 0 David Paragas Board Member 1.0 X 0 0 0 Dr Robert Polite Board Member 1.0 X 0 0 0 John Sokol Board Member 1.0 X 0 0 0 Elizabeth Siemer Board Member 1.0 X 0 0 0 Steve Falk Board Member 1.0 X 0 0 0 Jordan Davis Board Member 1.0 X 0 0 0 Kimberly Hall Board Member 1.0 X 0 0 0 Davina Shayani Board Member 1.0 X 0 0 0 Patti Ziegler Board Member 1.0 X 0 0 0 David Feinberg Board Member 1.0 X 0 0 0 Dave McCurdy Board Member 1.0 X 0 0 0 Mark Wagenbrenner Board Member 1.0 X 0 0 0 Chris Olsen Board Member 1.0 X 0 0 0 Jennifer Ciccarelli Head of School 40.0 X 250257 0 51340 Julie Eikenberry Chief Financial Officer 40.0 X 142305 0 7108 Jennifer Biehn Director of Admissions and Financial Aid 40.0 X 112568 0 11735 Dana Booth Chief Development Officer 40.0 X 164898 0 24450 Sarah Brewer Dean of Faculty 40.0 X 0 0 0 670028 0 94633 5 false true false SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 713187 OHIO CUSTODIAL MAINTENANCE INC 1291 S HIGH STREET COLUMBUS OH 43206 CUSTODIAL MAINTENANCE 224040 VAT Transportation 2047 Leonard Ave Columbus OH 43219 Transportation 162189 Abel Roof 4777 Westerville Road Columbus OH 43231 Construction 155343 4 X 583 31074 7308 206454 1559305 2271 1804724 Tuition 611600 11773512 11773512 Food/Lunch 611600 581175 581175 Summer Programs 611600 331075 331075 Auxiliary 611600 252704 252704 Fees 611600 7099 7099 0 0 0 0 12945565 411321 411321 52369 7902 44467 0 44467 44467 19772363 19085369 686994 0 686994 686994 0 31074 7676 -7676 -7676 Health Insurance One Time Refund 900099 113669 113669 Miscellaneous 900099 41205 41205 Athletics 611600 19380 19380 17411 17411 0 0 191665 16077060 13137230 0 1135106 0 0 1777678 1777678 0 0 0 0 424221 0 424221 0 6497444 5162492 930156 404796 442414 376682 36615 29117 1194858 1010059 115510 69289 571152 428284 109286 33582 66768 66768 48906 48906 109586 109586 72593 72593 233710 223884 6141 3685 172075 137660 34415 1320428 1239877 73887 6664 482042 241021 192817 48204 266707 255490 7010 4207 259218 248044 11174 127531 127531 1047772 628663 419109 65971 65971 Summer School 302998 302998 Student Activities 237891 237891 After Hours Program 93689 93689 Faculty Development 106733 66070 40663 200537 88472 86621 25444 16122922 12518954 2944565 659403 1038785 777405 128446 270524 458102 146490 97665 114409 0 0 0 14248 3173 0 134913 141927 41456779 15855068 26338458 25601711 18494798 18481622 0 0 0 94639 88335 46800054 45625596 901966 903952 0 0 1365201 1344966 0 0 122272 109242 4375102 2911966 1779715 1280464 247219 143969 8791475 6694559 X 17074295 18145447 5767276 6317117 15167008 14468473 0 0 0 0 0 0 38008579 38931037 46800054 45625596 X -45862 890133 78187 X false true X true false X 4177577 2698292 1477092 1761847 1804724 11919532 0 0 0 0 0 0 0 0 0 0 4177577 2698292 1477092 1761847 1804724 11919532 0 11919532 530515 529973 472185 433582 463690 2429945 0 86350 0 14760 10620 0 111730 14461207 47807528 0.8242 0.8244 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER, COLUMN A - 86350.0, COLUMN B - , COLUMN C - 14760.0, COLUMN D - 10620.0, COLUMN E - 0.0, COLUMN F - 111730.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 18315579 1465 1431645 910000 700000 18138689 21361535 656 -89827 2041645 915140 18315579 24133460 1445 878454 1051824 2600000 0 21361535 25615001 19622 3995315 996478 4500000 24133460 23282692 42023 3229777 939491 25615001 0.0 0.7977 0.2023 true 1498638 1498638 35804380 12652799 23151581 660446 598570 61876 3493315 2603699 889616 25601711 Unrealized Loss on Swap Agreement 39183 Charitable Gift Annuities 104786 143969 X 15097018 890133 114015 1004148 14092870 72593 1911597 1984190 16077060 14174560 15578 15578 14158982 72593 1891347 1963940 16122922 Schedule D, Part IV, Line 2b Explanation of escrow agreement The School holds funds in a custodial manner for various School clubs and groups. These funds are not for use of the School. When clubs and groups collect funds they are given to the business office for deposit. The funds are deposited to the School's main checking account at Huntington National Bank. For clubs and groups that have regular activity, such as language clubs and sports teams, monthly statements are sent to the club advisor. If the account is for a group that does not have regular activity throughout the year, statements are sent during the time when they are regularly depositing and using funds. Schedule D, Part V, Line 4 Intended uses of endowment funds Columbus School for Girls endowment funds are to sustain the school for future generations, while providing for current students with financial aid scholarships and other donor designated gifts. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Generally accepted accounting principles prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2017 or 2016. The School would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The School has no amounts accrued for interest or penalties for the years ended June 30, 2017 or 2016. The School does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 7902 Fundraising Expenses - 7676 Fair value of interest rate swap adjustment - 98437 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial Aid - 1777678 Change in Value of Split Interest Agreement - 20250 Benefit Expense - One time health insurance refund - 113669 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 7902 Fundraising Expenses - 7676 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid - 1777678 Benefit Expense - One time health insurance refund - 113669 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Columbus School for Girls administers its admission, financial aid, and employment policies without regard to race, religion, sexual orientation, creed, or national origin. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Columbus School for Girls receives State Mandated Funds from the State of Ohio. Scholarship Walk 31074 31074 0 240 2160 5276 0 0 31074 31074 0 240 2160 5276 7676 -7676 true TUITION REIMBURSEMENT 24 257814 FINANCIAL AID 148 1519864 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CSG's Admission and Development offices work closely together to award named scholarships to students. The parents submit a financial aid application and supporting tax forms online via the School and Student Services (SSS) module located on the National Association of Independent Schools website. Columbus School for Girls (CSG) receives a report based on parent income, expenses and the amount they are able to afford for independent school tuition. CSG's financial aid committee reviews the parent information and grants awards as needed. The Admission office notifies the student of their scholarship amount. These grants are entered into the Sr. System financial aid software, which flows into the accounts receivable module. The total financial aid is based on a budget number that is on CSG's financial statement. If, in the rare instance, CSG requested a student leave, that portion of the financial aid would be designated back into the financial aid funds. The Development office has the donor specifications for who should be awarded the scholarship. Once the student is chosen for the scholarship award, the Development office sends the donor a letter about the student. X X true true X X X X false false false false false false false false false Jennifer Ciccarelli Head of School 233367 0 0 0 16890 0 11996 0 39344 0 301597 0 0 0 Dana Booth Chief Development Officer 164808 0 0 0 90 0 8585 0 15865 0 189348 0 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIALS COMPENSATION COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH AS SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The Head of School is required to live on campus. This benefit is considered nontaxable pursuant to IRC Section 119. An estimated value of the benefit was reported for Jennifer Ciccerelli in the amount of $24,000. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS FOR THE DUES AND HOSPITALITY EXPENSES RELATED TO THE ROCKY FORK HUNT AND COUNTRY CLUB FOR THE HEAD OF SCHOOL TO CULTIVATE POTENTIAL DONORS. NO PART OF THE BENEFIT IS TREATED AS TAXABLE COMPENSATION. SEE PART V 16318 SEE PART V 5040 SEE PART V 58178 Schedule L, Part III, Column (a) GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLUMBUS SCHOOL FOR GIRLS OFFERS A 25% 3RD AND 4TH CHILD DISCOUNT ON TUITION. CURRENTLY $16,318 OF DISCOUNTED TUITION FUNDS ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. COLUMBUS SCHOOL FOR GIRLS OFFER SCHOLARSHIPS FOR BOTH NEED BASED STUDENTS AND BY MERIT . FAMILIES COMPLETE AN APPLICATION PROCESS AND EACH FILE IS REVIEWED BY THE FINANCIAL AID COMMITTEE. CURRENTLY $5,040.00 IN SCHOLARSHIP FUNDS ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. COLUMBUS SCHOOL FOR GIRLS OFFER 50% TUITION REMISSION FOR ALL EMPLOYEES WITH DAUGHTERS WHO ARE CURRENT STUDENTS. CURRENTLY $58,178 IN TUITION REMISSION FUNDS ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. Schedule L, Part III, Column (a) Name of Interested Person AS PER IRS INSTRUCTIONS FOR 990 SCHEDULE L, SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. THEREFORE, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK FOR THESE LINES. Form 990, Part III, Line 1 ORGANIZATION'S MISSION (FROM PART III) COLUMBUS SCHOOL FOR GIRLS, A COLLEGE PREPARATORY SCHOOL FOUNDED IN 1898, IS DEDICATED TO GIRLS' INTELLECTUAL, SOCIAL, AND ETHICAL GROWTH FROM INFANCY THROUGH TWELFTH GRADE. THE SCHOOL IS CHARACTERIZED BY CHALLENGING ACADEMICS, ENRICHING ARTS AND ATHLETICS, SUPPORTIVE RELATIONSHIPS, AND A RANGE OF DIVERSITY. WE ENCOURAGE GIRLS AND YOUNG WOMEN TO DISCOVER THEIR DISTINCTIVE POTENTIAL AND TO STRIVE FOR EXCELLENCE AMID THE CHALLENGES AND OPPORTUNITIES OF A GLOBAL AND DYNAMIC WORLD. Form 990, Part VI, Line 11b Review of form 990 by governing body Crowe Horwath, independent accounting firm, will present the full 990 to Columbus School for Girls Finance committee in February 2018. The full 990 will then be sent to the Executive and Board of Trustees for review prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy All Board members annually complete a confidentiality/conflict of interest statement. If a conflict arises, it is noted and reviewed by the Board to determine if any action needs to be taken. Individuals with conflicts abstain from voting on such matters. Form 990, Part VI, Line 15a Process to establish compensation of top management official Columbus School for Girls CFO provides the Board of Trustees Compensation committee with salary information from the National Association of Independent Schools (NAIS) organization. NAIS provides Head of School salary data based on numerous criteria, such school enrollment, and location of the school, such as Midwest, east or west coast. When the contract is up for renewal, the committee may choose to use an outside consultant to determine salary and compensation. The independent Compensation committee reviews the NAIS salary information and the Head of School annual and long-term goals. In addition, the committee considers the approved faculty, staff, and administrator's salary increase approved by the Board. After discussion, the committee recommends a salary to the Board of Trustees for approval. The Board of Trustees meets in Executive session to discuss and vote on the Head of School's compensation for the new school year. This is documented in the board minutes and is conducted annually. Form 990, Part VI, Line 15b Process to establish compensation of other employees Officers compensation is based on an annual salary increase approved each year by the Board of Trustees. The salary increase is part of the school's budget process. This is documented in the board minutes and is conducted annually. As with the Head of School's compensation, CSG's officer's salary are reviewed per the guidelines eastablished with National Association of Independent Schools (NAIS). NAIS has salary information based on school enrollment, and region of the country. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 5910, Related or Exempt Function Revenue: 5910, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Pool Membership - Total Revenue: 2401, Related or Exempt Function Revenue: 2401, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Transportation - Total Revenue: 9100, Related or Exempt Function Revenue: 9100, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest - 98437; Fair Value of Interest Rate Swap - -20250; ALUMNAE ASSOCIATION OF THE CSG 65 SOUTH DREXEL AVENUE COLUMBUS OH 43209 310950006 SUPPORT CSG OH 501(c)(3) 10 NA true Charitable Remainder Trust (3) Trust OH NA Trust false false true false false false false false false false false false false false false false false false false