2017-05-10T12:00:18-05:00 2016-06-30 420714325 RSM US LLP 501 NORTH 44TH STREET SUITE 300 PHOENIX AZ 850086586 990 2015-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEADMASTER 6029558200 2017-05-10 1 WILLIAM E TURCO P00369217 6026366000 2015 2021-01-29 14:40:06Z ANDREW RODIN 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 29306499 0 X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL 18 18 353 150 0 0 5353251 7933702 18234407 18619338 1420543 1474187 0 0 25008201 28027227 1589487 1713140 0 0 12479216 13178118 0 0 692659 5680090 5928166 19748793 20819424 5259408 7207803 53888098 58743762 11007573 10546933 42880525 48196829 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 14039154 1713140 17648609 TO PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH 12TH GRADE: NUMBER OF STUDENTS - 745INDIVIDUAL STUDENTS RECEIVING GRANTS - 157 1425367 970729 ANCILLARY SERVICES PROVIDED TO STUDENTS: NUMBER OF STUDENTS 745 15464521 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 12 0 1 353 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AZ X STEPHANIE MCLACHLAN 6029558220 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 ANDREW RODIN HEADMASTER 40.00 X X 409663 0 85205 KATHY PETERS CFO 40.00 X X 154519 0 37238 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 MOLLY DIFILLIPIS DIRECTOR 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 DIRECTOR 1.00 X 0 0 0 ADAM GOODMAN DIRECTOR 1.00 X 0 0 0 MICHELLE HOSMAR DIRECTOR 1.00 X 0 0 0 DONNA JOHNSON DIRECTOR 1.00 X 0 0 0 DAVIS LEWIS VP FINANCE 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 WENDY SELIG-PRIEB DIRECTOR 1.00 X 0 0 0 CHARLIE SHIELDS VP FINANCE/INVESTMENT 1.00 X 0 0 0 CHARLENE WHITFIELD EXECUTIVE VP 1.00 X 0 0 0 ROZ ABERO ASST HEADMASTER/ADMISSIONS DIRECTOR 40.00 X 158418 0 17548 RICH RENDE CURRICULUM DIRECTOR 40.00 X 134944 0 17477 LISA CULBERSTON UPPER SCHOOL HEADMASTER 40.00 X 127237 0 16161 JACQUIE IVINS LOWER SCHOOL HEADMASTER 40.00 X 116877 0 27283 PATRICK MCHONETT ADMISSIONS DIRECTOR 40.00 X 100964 0 28773 JENNY TREADWAY DEAN OF STUDENTS 40.00 X 108566 0 20143 1311188 0 249828 11 0 1 0 HAYDON BUILDING CORP 4640 E COTTON GIN LOOP PHOENIX AZ 85040 CONSTRUCTION 5323983 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 743772 ARCHITEKTON 464 S FARMER AVE STE 101 TEMPE AZ 85281 ARCHITECT SERVICES 355412 ABM PO BOX 951864 DALLAS TX 75395 JANITORIAL SERVICES 225405 WGM ASSOC 6263 N SCOTTSDALE RD SCOTTSDALE AZ 85250 IT SERVICES 181561 7 7933702 41370 7933702 TUITION AND FEES 611110 17648609 17648609 AUXILLARY SERVICES REVENUE 611110 970729 970729 18619338 1505162 1505162 1248297 1279272 -30975 -30975 -30975 28027227 18619338 0 1474187 1713140 1713140 683750 683750 9753606 7411201 1985875 356530 616007 474180 141827 1342375 1033313 230787 78275 782380 782380 42846 42846 46313 46313 108896 108896 754881 650941 103940 69357 1858 67499 581696 374232 207464 211845 211845 771536 709813 54008 7715 12735 12735 22024 11432 10592 33541 30858 2348 335 1415458 1302221 99082 14155 155032 8827 146205 STUDENT ACTIVITIES 767517 767517 INSTRUCTIONAL EXPENSES 338559 338559 DUES AND FEES 284730 33492 227956 23282 TRANSPORTATION 81370 81370 229830 199314 25613 4903 20819424 15464521 4662244 692659 4807744 2824604 1849662 2019776 4356647 7067430 163730 195970 15540 13909 323395 444283 46634205 16119422 24746974 30514783 16786994 14866023 837412 796984 53888098 58743762 2030730 1729422 7276858 7083440 94808 81858 1500000 1500000 105177 152213 11007573 10546933 X 29569240 32594858 5041959 7330934 8269326 8271037 42880525 48196829 53888098 58743762 7207803 -1891500 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 8269326 1711 8271037 8268977 114905 114556 8269326 8014819 254158 8268977 8012141 2678 8014819 7996139 16002 8012141 1.00000 0 0 1854129 1854129 40894969 12535342 28359627 3348771 3125895 222876 536336 458185 78151 30514783 DEFERRED COMPENSATION 152213 152213 X 26205192 0 26205192 108896 1713140 1822036 28027228 18997388 0 18997388 108896 1713140 1822036 20819424 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. THE SCHOOL'S EXEMPT ORGANIZATION RETURNS FOR THE CURRENT FISCAL YEAR AND FISCAL YEARS ENDED JUNE 30, 2013, 2014, AND 2015 ARE SUBJECT TO REVIEW AND EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS - $1,713,140 1,713,140. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS - $1,713,140 1,713,140. 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 1 0 0 FINANCIAL AID AND SCHOLARSHIPS 164 1713140 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% 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 X X X 0 1 0 0 0 0 0 0 0 ANDREW RODIN HEADMASTER 361804 0 0 0 47859 0 68000 0 17205 0 494868 0 0 0 KATHY PETERS CFO 154519 0 0 0 0 0 16250 0 20988 0 191757 0 0 0 ROZ ABERO ASST HEADMASTER/ADMISSIONS DIRECTOR 158418 0 0 0 0 0 0 0 17548 0 175966 0 0 0 RICH RENDE CURRICULUM DIRECTOR 134944 0 0 0 0 0 0 0 17477 0 152421 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. LYDIA RODIN FAMILY MEMBER 42740 EMPLOYED AT PCDS 0 SCHEDULE L, PART V, SUPPLEMENTAL INFORMATION THE SCHOOL EMPLOYED THE SPOUSE OF THE HEADMASTER. X 7 37870 FAIR MARKET VALUE X OTHER 1 3500 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 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 15B- COMPENSATION REVIEW AND APPROVAL PROCESS 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, LN 18- EXPLANATION OF AVAILABILITY FOR PUBLIC INSPECTION THE SCHOOL'S FORM 990 IS AVAILABLE ON THE WEBSITE GUIDESTAR 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 11A, 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 11A, 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 527100 CASH