2017-02-03T14:45:39-06:00 2016-06-30 570925346 MCABEE SCHWARTZ HALLIDAY & CO 824 EAST MAIN STREET SPARTANBURG SC 29302 990 2015-07-01 570371816 SPARTANBURG DAY SCHOOL SPAR 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 29307 PALMER D BALL DIRECTOR OF FINANCE AND OPERATIONS 8645827539 2017-02-03 1 HOMER E MCABEE JR P00965340 8645830886 2015 2021-01-29 14:40:06Z DR MATT MOSLEY 1701 SKYLYN DRIVE SPARTANBURG SC 29307 22181118 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 20 20 175 0 0 0 2047687 8783006 6229017 6822924 737902 910352 424613 485956 9439219 17002238 1256977 1380811 0 0 5254768 5430719 0 0 204066 3323285 3287311 9835030 10098841 -395811 6903397 39183654 45491044 7267257 7377354 31916397 38113690 X THE MISSION OF THIS INDEPENDENT SCHOOL IS TO SHAPE THE INTELLECTUAL, PHYSICAL AND MORAL DEVELOPMENT OF STUDENTS IN AN ENVIRONMENT THAT CHALLENGES, YET SUPPORTS AND NURTURES YOUNG PEOPLE. WE STRIVE TO GUIDE STUDENTS IN THEIR QUEST FOR SELF-UNDERSTANDING, TO FOSTER AN AWARENESS OF HUMAN WORTH AND DIGNITY, AND INSTILL AN ETHIC OF SERVICE. SPARTANBURG DAY SCHOOL IS ACCREDITED BY THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS. THE SCHOOL'S WEBSITE IS WWW.SPARTANBURGDAYSCHOOL.ORG. 0 0 7488521 1380811 8219232 PURPOSE IS EDUCATION OF STUDENTS FROM PRESCHOOL READINESS THROUGH SENIOR YEAR IN HIGH SCHOOL. IT IS A COLLEGE PREPARATORY INDEPENDENT SCHOOL. 7488521 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 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 0 175 0 0 0 0 0 0 0 0 0 X 20 20 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X DR MATT MOSLEY 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 29307 X CHARLOTTE VERREAULT SECRETARY 0.00 X X 0 0 0 ANDREW BABB TRUSTEE 0.00 X 0 0 0 VIC BAILEY III TRUSTEE 0.00 X 0 0 0 SUSAN BRIDGES TREASURER 0.00 X X 0 0 0 CHRIS CANNON TRUSTEE 0.00 X 0 0 0 FRED B DENT JR TRUSTEE 0.00 X 0 0 0 CORRY OAKES TRUSTEE 0.00 X 0 0 0 ALEX EVINS TRUSTEE 0.00 X 0 0 0 SCOTT MONTGOMERY TRUSTEE 0.00 X 0 0 0 BILLY WEBSTER TRUSTEE 0.00 X 0 0 0 JUSTIN CONVERSE TRUSTEE 0.00 X 0 0 0 NED PAGE PRESIDENT 0.00 X X 0 0 0 ERIN OUZTS TRUSTEE 0.00 X 0 0 0 JAMIE BOYD TRUSTEE 0.00 X 0 0 0 ELIOT STONE VICE-PRESIDENT 0.00 X X 0 0 0 CHRIS CROWLEY 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 DR SARAH HUNT-BARRON TRUSTEE 0.00 X 0 0 0 JAMIE WALL TRUSTEE 0.00 X 0 0 0 RACHEL DEEMS HEADMASTER 40.00 X 198883 0 10579 JACK MACMULLAN HEAD OF UPPER SCHOOL 40.00 X 135000 0 39663 333883 0 50242 2 0 1 0 ROEBUCK WHOLESALE NURSERY AND LANDSCAPIN 2980 STONE STATION ROAD ROEBUCK SC 29376 CONSTRUCTION 156666 HARPER CORPORATION 35 W COURT STREET SUITE 400 GREENVILLE SC 29601 CONSTRUCTION 139030 THE BUDD GROUP 2325 S STRATFORD ROAD WINSTONSALEM NC 28289 JANITORAL 119700 3 8783006 3365651 8783006 TUITION AND FEES 611110 6822924 6822924 6822924 249655 249655 5839577 5167535 11345 672042 -11345 660697 660697 PARENTS CLUB 611110 198193 198193 AFTERCARE 611110 161527 161527 SUMMERSCAPE 611110 59707 59707 66529 66529 485956 17002238 8219232 0 0 1380811 1380811 209462 69123 71217 69122 3873913 2864426 945987 63500 165244 117058 45036 3150 906963 637870 245290 23803 275137 197940 68474 8723 65680 65680 1785 1785 23700 23700 136209 136209 16373 16373 10113 6611 3502 126893 114204 12689 721760 632413 89347 1938 1114 571 253 72649 56381 16268 902279 812051 90228 64309 64309 RESTRICTED SPECIAL PROJ 215928 215928 TEACHING SUPPLIES 198685 198685 PUBLIC RELATIONS 166473 166473 ATHLETICS 101077 101077 461460 175379 254068 32013 10098841 7488521 2406254 204066 3048925 3737169 63619 950028 5344433 4999388 120490 85413 28954615 9358476 20304034 19596139 10302153 16122907 39183654 45491044 664105 622060 6301792 6566403 301360 188891 7267257 7377354 X 22314570 21609398 2907452 3523466 6694375 12980826 31916397 38113690 39183654 45491044 6903397 -706104 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9587952 6283951 79397 384382 15566918 9301786 175597 457914 347345 9587952 8237512 150067 1240174 325967 9301786 5482728 2426913 524460 196589 8237512 4673054 931253 62312 183891 5482728 0.02000 0.98000 0 0 1489300 1489300 25810027 8293351 17516676 1655288 1065125 590163 19596139 RESERVE ACCOUNTS 188891 188891 15496562 0 15496562 1505676 1505676 17002238 8593165 0 8593165 1505676 1505676 10098841 PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION SCHOLARSHIPS 1,380,812. INVESTMENT FEES 136,209. LOSS ON ABANDONMENT OF EQUIPMENT -11,345. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION SCHOLARSHIPS 1,380,812. INVESTMENT FEES 136,209. LOSS ON ABANDONMENT OF EQUIPMENT -11,345. PART V, LINE 4 THE INCOME IS TO BE USED FOR SCHOLARSHIPS, FINE ARTS PROGRAMMING, AND FACULTY SALARIES AND DEVELOPMENT. 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 IN NEWSPAPER ADS DURING THE PERIOD OF SOLICITATION OF STUDENTS 1 MERIT SCHOLARSHIPS AND NO NEED AWARDS 88 686443 NEED BASED SCHOLARSHIPS 95 694368 PART 1, LINE 2 GRANT MONITORING GRANTS FUNDS PROVIDED BY THE SCHOOL ARE ONLY FOR FINANCIAL ASSISTANCE WITH TUITION. CREDITS ARE APPLIED TO STUDENT ACCOUNTS, THUS RECIPIENTS NEVER RECEIVE CASH, BUT INSTEAD RECEIVE A REDUCTION IN FEES THEY OWE THE SCHOOL. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 RACHEL DEEMS HEADMASTER 198883 0 0 0 0 0 0 0 10579 0 209462 0 203600 0 JACK MACMULLAN HEAD OF UPPER SCHOOL 135000 0 0 0 0 0 0 0 39663 0 174663 0 147958 0 PART I, LINE 1A THE HEAD OF SCHOOL HAS A $3,500 DISCRETIONARY SPENDING ACCOUNT. THE SCHOOL PAYS THE DUES TO VARIOUS SOCIAL CLUBS FOR THE HEAD OF SCHOOL AND THE HEAD OF SCHOOL PAYS FOR PERSONAL USE. X 14 3254339 STOCK MARKET QUOTES X GALA AUCTION 216 105989 PROCEEDS RECEIVED X MISCELLANEOUS 16 5323 COST 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 ANDREW BABB / JUSTIN CONVERSE BUSINESS RELATIONSHIP JUSTIN CONVERSE / ALEX EVINS BUSINESS RELATIONSHIP CHRIS CANNON / SUSAN BRIDGES BUSINESS RELATIONSHIP ANDREW BABB / CHRIS CANNON BUSINESS RELATIONSHIP CHRIS CANNON / CORRY OAKES BUSINESS RELATIONSHIP CHRIS CANNON / BILLY WEBSTER BUSINESS RELATIONSHIP CHRIS CANNON / SCOTT MONTGOMERY BUSINESS RELATIONSHIP CHRIS CANNON / ALEX EVINS BUSINESS RELATIONSHIP CHRIS CANNON / CHARLOTTE VERREAULT BUSINESS RELATIONSHIP CHRIS CANNON / JAMIE BOYD BUSINESS RELATIONSHIP CHRIS CANNON / SUSAN DUNLAP BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE PARENTS OF STUDENTS ARE CONSIDERED MEMBERS OF THE ORGANIZATION AND ELECT THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES ARE ELECTED BY THE PARENTS OF THE STUDENT BODY AT THEIR ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 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 BUSINESS MANAGER, WHO INFORMS THE BOARD AND COMMITTEES 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 THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). DATA IS PULLED AND ANALYZED FOR A SET OF PREDETERMINED PEER SCHOOLS AND BENCHMARK SCHOOLS. THE STRATEGIC PLANNING COMMITTEE SETS THE LIST OF BENCHMARK SCHOOLS AS THEY ARE USED FOR COMPARISON FOR VARIOUS ITEMS ACROSS THE SCHOOL. THE COMPENSATION COMMITTEE THEN USED 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 THE LEADERSHIP TEAM (INCLUDING THE HIGHLY COMPENSATED EMPLOYEES). THE HEAD OF SCHOOL USES SIMILAR COMPARABLE DATA FROM NAIS TO DETERMINE SALARY LEVELS. THE COMPENSATION COMMITTEE APPROVES THE SALARIES SET BY THE HEAD OF 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.