2017-05-15T13:35:13-05:00 2016-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2015-07-01 521107876 ST ANDREW'S EPISCOPAL SCHOOL INC STAN 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 MARK MCKNIGHT CHIEF FINANCIAL OFFICER 3019835200 2017-05-11 1 PAULA RAYNOR P01081608 4104031500 2017-05-11 2015 2021-01-29 14:40:06Z ROBERT F KOSASKY 8804 POSTOAK ROAD POTOMAC MD 20854 23507982 0 X WWW.SAES.ORG X 1977 MD OPERATION OF A SCHOOL FOR 560 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 20 20 208 100 0 0 2932169 2688213 18311054 19930265 703336 644012 139550 144514 22086109 23407004 2817425 3215611 0 0 11174645 11996253 33770 28724 676162 5969084 6115498 19994924 21356086 2091185 2050918 40905534 53250648 15826689 27018598 25078845 26232050 OPERATION OF A SCHOOL FOR 560 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 0 0 16595395 3215611 19930265 OPERATION OF A SCHOOL FOR 560 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 16595395 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 123 0 208 1 0 0 0 0 0 1 1 1 1 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 MD X MARK MCKNIGHT 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 SANDY HOROWITZ CHAIR 2.00 X X 0 0 0 ANTHONY J IZZO III VICE CHAIR 2.00 X X 0 0 0 KAREN SMITH TREASURER 2.00 X X 0 0 0 MARTHA MARTIN SECRETARY 2.00 X X 0 0 0 ALFREDO ANTEZANA TRUSTEE 2.00 X 0 0 0 PETER ANTOCI TRUSTEE & BISHOP'S REPRESENTATIVE 2.00 X 0 0 0 SUSAN BIES TRUSTEE 2.00 X 0 0 0 OLIVER CARR TRUSTEE 2.00 X 0 0 0 RUDY CASASOLA TRUSTEE 2.00 X 0 0 0 MICHAEL DIPAULA-COYLE TRUSTEE 2.00 X 0 0 0 ELIZABETH DRUCKER TRUSTEE 2.00 X 0 0 0 THOMAS GRAVES TRUSTEE & PRES. OF ALUMNI COUNCIL 2.00 X 0 0 0 EVA KANUPKE TRUSTEE & PRESIDENT OF SAPA 2.00 X 0 0 0 SHEILA MAITH TRUSTEE 2.00 X 0 0 0 ARIS MARDIROSSIAN TRUSTEE 2.00 X 0 0 0 KEVIN MCSHANE TRUSTEE 2.00 X 0 0 0 BRIAN RADECKI TRUSTEE 2.00 X 0 0 0 DAVID SMITH TRUSTEE 2.00 X 0 0 0 ERIN M WRIGHT-GANDHI TRUSTEE 2.00 X 0 0 0 JAMES YOUNG TRUSTEE 2.00 X 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 40.00 X 378515 0 161865 MARK J MCKNIGHT CFO 40.00 X 155380 0 22353 DAVID P BROWN ASST. HEAD OF SCHOOL 40.00 X 129142 0 75247 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF STUDIES 40.00 X 128244 0 29651 RODNEY M GLASGOW JR HEAD OF MIDDLE SCHOOL 40.00 X 119325 0 13576 JOSEPH PHELAN DIRECTOR OF OPERATIONS 40.00 X 117068 0 6818 VIRGINIA J COBB HEAD OF UPPER SCHOOL 40.00 X 116695 0 9715 1144369 0 319225 10 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 515014 REJOICE TRANSPORTATION PO BOX 641 CLINTON MD 20735 SHUTTLE/ BUS SERVICE 378737 LITTLE DIVERSIFIED ARCHITECTURAL CONSULT 5815 WESTPARK DRIVE CHARLOTTE NC 28217 ARCHITECTURAL 231302 GEORGE K BAUM & COMPANY 1400 WEWATTA ST SUITE 800 DENVER CO 80202 FINANCIAL CONSULTING 172500 AMR-US INC 11821 PARKLAWN DR SUITE 204 ROCKVILLE MD 20852 CLEANING SERVICES 148955 8 53250 2634963 511370 2688213 TUITION & RELATED FEES 611710 19241876 19241876 SHUTTLE BUS FEES 611710 331770 331770 SUMMER PROGRAMS 611710 186875 186875 EXTENDED DAY FEES 611710 169744 169744 19930265 644012 644012 3344 0 3344 3344 3344 196286 53250 69304 126982 126982 39408 31674 7734 7734 OTHER INCOME 900099 6454 6454 6454 23407004 19930265 0 788526 3206998 3206998 8613 8613 718112 517041 172347 28724 8822557 6352241 2117413 352903 496125 357210 119070 19845 1300236 936170 312057 52009 687947 495322 165107 27518 8788 6327 2109 352 30795 22172 7391 1232 27581 27581 91124 65609 21870 3645 144537 104067 34689 5781 342823 246833 82277 13713 183954 132446 44148 7360 776646 559185 186395 31066 3735 2689 896 150 24397 17566 5855 976 418770 301514 100505 16751 1102663 793917 264639 44107 99229 71445 23815 3969 AUXILIARY SERVICES 904291 904291 DEPARTMENT PROGRAMS 859531 618862 206287 34382 OTHER PROGRAM EXPENSES 519960 374371 124790 20799 STUDENT ACTIVITIES 304646 304646 272028 195860 65288 10880 21356086 16595395 4084529 676162 4902757 2191760 3254536 7828280 2691348 2287717 355159 316242 49099 47458 367612 215194 40759220 11398918 17998823 29360302 10116869 9783867 293436 293436 875895 926392 40905534 53250648 1852594 1938557 5609356 6337227 7855761 18263448 508978 479366 15826689 27018598 X 14200982 14903341 4620669 5071515 6257194 6257194 25078845 26232050 40905534 53250648 X 2050918 -925212 27499 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9409796 -501155 330000 8578641 11313459 -49992 1853671 9409796 10026515 2098377 942991 1754424 11313459 9586612 763603 323700 10026515 9532631 332382 23371 301772 9586612 0.26700 0.72940 0.00360 0 0 3325261 3325261 16035980 6263388 9772592 3788874 3366222 422652 17609105 1769308 15839797 29360302 9783867 F 9783867 STUDENT DEPOSITS 140903 AGENCY ACCOUNTS 82307 DEFERRED COMPENSATION 256156 479366 X 19278887 -925212 31674 -893538 20172425 3234579 3234579 23407004 18125682 31674 31674 18094008 3262078 3262078 21356086 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF THE FOLLOWING: DESIGNATE FOR FUTURE PROGRAMS REPRESENT ASSETS THAT HAVE BEEN INTERNALLY DESIGNATED BY THE BOARD OF TRUSTEES FOR SPECIAL PURPOSES OUTSIDE OF NORMAL OPERATIONS. QUASI ENDOWMENT REPRESENTS TRANSFERS OF UNRESTRICTED NET ASSETS INVESTED FOR THE LONG TERM, THE INCOME FROM WHICH IS TO BE USED TO SUPPORT FACULTY SALARIES, SCHOLARSHIPS AND OTHER SPECIFIC PURPOSES. PERMANENTLY RESTRICTED NET ASSETS - INCOME AND GAINS EARNED ON THESE ASSETS ARE FOR GENERAL OR SPECIFIC PURPOSES AS STIPULATED BY THE DONORS. PART X, LINE 2: ASC 740, INCOME TAXES (ASC 740), PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE SCHOOL HAS CONSIDERED ITS INCOME TAX POSITIONS, INCLUDING ANY POSITIONS THAT MAY BE CONSIDERED UNCERTAIN BY THE RELEVANT TAX AUTHORITIES IN THE JURISDICTIONS IN WHICH THE SCHOOL OPERATES. AS OF JUNE 30, 2016 AND 2015, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED RELATING TO INTEREST AND PENALTIES AS OF JUNE 30, 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 31,674. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENT 3,206,998. INVESTMENT MANAGEMENT FEES NETTED WITH REVENUE ON FINANCIAL STATEMENT 27,581. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 31,674. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENT 3,206,998. CHANGE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE 13,313. INVESTMENT MANAGEMENT FEES NETTED WITH REVENUE ON FINANCIAL STATEMENT 27,581. RECOVERY OF UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE 14,186. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NEWSPAPER ADVERTISEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS (AIMS). 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 21316 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 20283 0 0 0 0 0 0 41599 0 41599 CENTRAL AMERICA AND THE CARIBBEAN TO SUPPORT OPERATING EXPENSES AND PROJECTS FOR THE SCHOOL BUILDING 8613 CHECK 0 1 0 0 0 0 0 0 GALA & AUCTION 249536 53250 196286 48498 20806 249536 53250 196286 48498 20806 69304 126982 1 NEED-BASED FINANCIAL AID 134 2947339 164659 FMV BOOKS, SUPPLIES AND SUBSIDIZED TRANSPORTATION MERIT-BASED AWARDS/OTHER GRANTS 11 95000 PART I, LINE 2: NEED-BASED FINANCIAL AID IS BASED SOLELY UPON DEMONSTRATED NEED. FAMILIES APPLY FOR FINANCIAL AID BY COMPLETING THE TADS FINANCIAL AID APPLICATION (ANNUALLY) AND SUBMITTING IT TO TADS, ALONG WITH REQUIRED DOCUMENTS SUCH AS TAX RETURNS, W-2'S AND PAYSTUBS. TADS PROVIDES THE COMPLETED APPLICATION INCLUDING SUGGESTED AWARD TO THE SCHOOL FOR FURTHER REVIEW, ADJUSTMENT, IF ANY, AND AWARDING. THE SCHOOL PROVIDES A SMALL NUMBER OF MERIT AWARDS TO STUDENTS WHO DO NOT QUALIFY FOR FINANCIAL AID. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 375847 0 0 0 2668 0 31630 0 130235 0 540380 0 0 0 MARK J MCKNIGHT CFO 151882 0 3000 0 498 0 4990 0 17363 0 177733 0 0 0 DAVID P BROWN ASST. HEAD OF SCHOOL 128760 0 0 0 382 0 8242 0 67005 0 204389 0 0 0 GLENN E WHITMAN DIRECTOR OF CTTL, DEAN OF STUDIES 127887 0 0 0 357 0 7757 0 21894 0 157895 0 0 0 PART I, LINE 1A ROBERT KOSASKY, HEAD OF SCHOOL, IS REQUIRED TO LIVE IN A HOUSE LOCATED ON THE SCHOOL'S PREMISES FOR THE SCHOOL'S CONVENIENCE AND AS A CONDITION OF EMPLOYMENT. THIS BENEFIT WAS VALUED TO BE $62,439 AND IS INCLUDED AS A NON-TAXABLE BENEFIT. IN ADDITION, THE SCHOOL PROVIDED A DISCRETIONARY SPENDING ALLOWANCE IN THE AMOUNT OF $100 FOR ORGANIZATIONAL RELATED EXPENSES AND OTHER EXPENSES TO SUPPORT BUSINESS EVENTS AT THE HEAD OF SCHOOL'S RESIDENCE. THESE EXPENSES ARE NOT CONSIDERED TAXABLE. X 19 465620 FMV X AUCTION ITEMS 213 45750 FMV 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, AND THE HEAD OF THE SCHOOL BEFORE FILING. IN ADDITION, PRIOR TO FILING THE FORM 990, A LINK TO A PASSWORD-PROTECTED WEBSITE WAS E-MAILED TO EACH MEMBER OF THE BOARD SO MEMBERS COULD REVIEW THE FORM 990 ONLINE. ALTHOUGH THE REVIEW COPY OF THE FORM 990 PROVIDED TO THE BOARD VIA THE WEBSITE EXCLUDES SCHEDULE B FOR PRIVACY REASONS, THE COMPLETE SCHEDULE B IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST IN THE OFFICE OF THE ORGANIZATION'S CHIEF FINANCIAL OFFICER. SCHEDULE B IS ALSO INCLUDED IN THE COPY OF THE FORM 990 REVIEWED BY THE CONTROLLER, THE CHIEF FINANCIAL OFFICER, THE HEAD OF SCHOOL, AND THE BOARD'S AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR ACKNOWLEDGING THAT THEY HAVE READ AND WILL ABIDE BY THE POLICY. THE POLICY REQUIRES EACH TO DISCLOSE THE EXISTENCE OF ANY CONFLICT AND RECUSE THEMSELVES FROM REVIEW AND DISCUSSION AND ANY VOTE ON ANY MATTER DIRECTLY AFFECTED BY THE CONFLICT. THE EXECUTIVE COMMITTEE OF THE BOARD, IN CONJUNCTION WITH THE HEAD OF SCHOOL MONITORS SITUATIONS WHERE A POTENTIAL CONFLICT COULD EXIST AND WOULD BE CHARGED WITH ENFORCING (ADDRESSING THE CONFLICT WITH THE INDIVIDUAL AND ASKING THEMSELVES TO RECUSE). THE BOARD MEMBERS THEMSELVES HAVE THE FIDUCIARY RESPONSIBILITY OF ALERTING THE BOARD WHEN AN INSTANCE ARISES AS WELL. THE POLICY/STATEMENT IS ALSO INCLUDED IN THE HARDCOPY BOARD OF TRUSTEES BINDERS THAT ARE PROVIDED TO THE TRUSTEES EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A DETERMINATION OF THE HEAD OF SCHOOL'S COMPENSATION INCLUDES BOARD APPROVAL, USE OF COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION. 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. FORM 990, PART XI, LINE 9: RECOVERY OF UNCOLLECTIBLE UNCONDITIONAL PROMISES TO GIVE 14,186. INCREASE IN DISCOUNT ON UNCONDITIONAL PROMISES TO GIVE 13,313. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.