2017-05-02T13:42:43-05:00 2016-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2015-07-01 520591602 FRIENDS SCHOOL OF BALTIMORE INC FRIE 4106493200 5114 N CHARLES ST BALTIMORE MD 21210 BONITA B HEARN ASST. HEAD OF FINANCE AND OP. 4106493200 2017-04-29 1 Lori S Burghauser P00370694 4104031500 2017-04-17 2015 2021-01-29 14:40:06Z MATTHEW MICCICHE 5114 N CHARLES ST BALTIMORE MD 21210 43219198 0 X WWW.FRIENDSBALT.ORG X 1974 MD FOUNDED IN 1784, FRIENDS SCHOOL OF BALTIMORE PROVIDES A COEDUCATIONAL, COLLEGE PREPARATORY PROGRAM GUIDED BY THE QUAKER VALUES OF TRUTH, EQUALITY, SIMPLICITY, COMMUNITY, AND PEACEFUL RESOLUTION OF CONFLICT. 26 25 538 600 0 0 2927462 3299974 23670731 23761717 2323121 1277553 293446 180250 29214760 28519494 4086619 3925549 0 0 15567393 15721521 49950 154691 994767 7502059 8162439 27206021 27964200 2008739 555294 88754182 88757206 14324527 15843610 74429655 72913596 X FOUNDED IN 1784, FRIENDS SCHOOL OF BALTIMORE PROVIDES A COEDUCATIONAL, COLLEGE PREPARATORY PROGRAM GUIDED BY THE QUAKER VALUES OF TRUTH, EQUALITY, SIMPLICITY, COMMUNITY, AND PEACEFUL RESOLUTION OF CONFLICT. BY SETTING HIGH STANDARDS OF EXCELLENCE FOR A DIVERSE AND CARING COMMUNITY, FRIENDS SEEKS TO DEVELOP IN EACH STUDENT THE SPIRITUAL, INTELLECTUAL, PHYSICAL AND CREATIVE STRENGTHS TO MAKE A POSITIVE CONTRIBUTION TO THE WORLD. RECOGNIZING THAT THERE IS THAT OF GOD IN EACH PERSON, THE SCHOOL STRIVES IN ALL ITS PROGRAMS, POLICIES, AND AFFAIRS TO BE AN INSTITUTION THAT EXEMPLiFIES THE IDEALS OF THE RELIGIOUS SOCIETY OF FRIENDS. 0 0 21855750 3925549 21546219 Instruction AND Education - for 803 students in grades Primary to 12th. 1475329 2215498 Auxiliary Enterprises - After school programs, music lessons, preschool & child care and summer camp serving over 500 students. 23331079 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 83 0 538 1 0 0 0 0 0 1 0 0 0 0 0 X 26 25 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X BONITA B HEARN 4106493228 5114 NORTH CHARLES STREET BALTIMORE MD 21210 TRISH BACKER MICELI CHAIR 1.00 0.00 X X 0 0 0 Meredith Van Den Beemt Vice Chair 1.00 0.00 X X 0 0 0 HERBERT BURGUNDER III SECRETARY 1.00 0.00 X X 0 0 0 DARYL SIDLE TREASURER 1.00 0.00 X X 0 0 0 JAMES ANGELONE TRUSTEE 1.00 0.00 X 0 0 0 ThoMAS BROOKS TRUSTEE 1.00 0.00 X 0 0 0 lEE STEVENS DEITCH TRUSTEE 1.00 0.00 X 0 0 0 niCHOLAS FESSENDEN TRUSTEE 1.00 0.00 X 0 0 0 Miriam Fleury TRUSTEE, FACULTY Representative 40.00 0.00 X 54767 0 24868 JEFFReY GONYA TRUSTEE 1.00 0.00 X 0 0 0 ANDRE JONES truSTEE 1.00 0.00 X 0 0 0 BARBARA KATZ TRUSTEE 1.00 0.00 X 0 0 0 Laurel J Kiser TruSTEE 1.00 0.00 X 0 0 0 PAMELA HILLMAN LOEB TRUSTEE 1.00 0.00 X 0 0 0 Charles Mallonee II truSTEE 1.00 0.00 X 0 0 0 Kathryn Pettus TRUSTEE 1.00 0.00 X 0 0 0 ROBERT PIERCE TrusTEE 1.00 0.00 X 0 0 0 Stephen Prichett truSTEE 1.00 0.00 X 0 0 0 MIA REDRICK TRUSTEE 1.00 0.00 X 0 0 0 MARY ELLEN SATERLIE Trustee 1.00 0.00 X 0 0 0 Louise W Smith truSTEE 1.00 0.00 X 0 0 0 SHELley Coates Stein TRUSTEE, Alumni Representative 1.00 0.00 X 0 0 0 RICHARD THAYER TRUSTEE 1.00 0.00 X 0 0 0 WILLIAM WHITE III TRUSTEE 1.00 0.00 X 0 0 0 Madalynn Williams truSTEE, Student Representative 1.00 0.00 X 0 0 0 Peter Wilson TrusTEE, Parent Assoc Representative 1.00 0.00 X 0 0 0 MATTHEW MICCICHE HEAD OF SCHOOL 40.00 0.00 X 267457 0 107811 BONITA B HEARN ASST HEAD FINANCE & OPERATions 40.00 0.00 X 144798 0 34051 Ashley Principe Director of Development 40.00 0.00 X 143691 0 21895 SCOTT W HARRINGTON PRINCIPAL - MIDDLE SCHOOL 40.00 0.00 X 124129 0 18347 STEPHEN MCMANUS PRINCIPAL - UPPER SCHOOL 40.00 0.00 X 111253 0 29602 JEANNE PHIZACKLEA DIRECTOR - LIBRARY & INFO 40.00 0.00 X 109765 0 9095 Greta Rustein Director of Academics 40.00 0.00 X 102020 0 28975 1057880 0 274644 8 0 1 0 AR Marani Inc 7500 Harford Rd BALTIMORE MD 21234 CONSTRUCTION 3998554 FLIK BY CHARTWELLS COMPASS GROUP USA PO BOX 91337 CHICAGO IL 60693 CAFETERIA SERVICE 920985 A-Turf Inc PO Box 157 Williamsville NY 14231 Construction 425889 Comprehensive Building Services Inc 529 Anneslie Road Baltimore MD 21212 JANITORIAL SERVICES 390410 Chesapeake Plant & Landscaping Services 10714 York Road Cockeysville MD 21030 Landscaping 240079 9 11316 47942 3240716 511629 3299974 Tuition 611600 21546219 21546219 Auxiliary Enterprises 611710 914892 914892 Little and Baby Friends 611710 817683 817683 Dining Services 611710 413863 413863 Yearbook,Other Clubs,study abroad 611710 36647 36647 32413 32413 23761717 743367 743367 89296 0 89296 89296 89296 15061771 14527585 534186 534186 534186 71116 11316 37396 33720 33720 191225 134723 56502 56502 Other Income 900099 732 732 732 28519494 23761717 0 1457803 3925549 3925549 555946 267457 144798 143691 11998709 9478980 2039781 479948 726051 573580 123429 29042 1702005 1344584 289341 68080 882501 697176 150025 35300 43109 43109 39863 39863 11000 11000 150151 150151 676352 676352 212733 34956 175377 2400 272145 71054 183343 17748 383987 354351 28004 1632 484702 482802 1900 1766 59 1707 112800 860 111940 190588 190588 2048666 2048666 261673 261673 Equip. Rental and Maint 832400 824899 7501 Instruction 746876 746876 Student Services 397093 397093 Dining Services 373533 373533 934002 841723 92279 27964200 23331079 3638354 994767 2173 2237 458177 545223 2129906 2068451 493072 500590 239162 214492 254472 350661 65445921 22943145 40136677 42502776 44355495 41839680 685048 733096 88754182 88757206 1910184 1559012 6022677 5453765 5536666 5231833 855000 3599000 14324527 15843610 X 37621025 36409197 20569306 19172057 16239324 17332342 74429655 72913596 88754182 88757206 X 555294 -2092301 20948 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 3.10 0 0 0 1 1 1.00 0 28417982 695672 -1158872 1163249 26791533 28392009 519731 1630906 28417982 24351047 1037799 3701341 698178 28392009 21762480 857229 2811379 1080041 24351047 22603635 1041292 -231102 1651345 21762480 0.06520 0.60060 0.33420 0 0 1609448 1609448 51274586 16033454 35241132 4599203 2986577 1612626 7962684 3923114 4039570 42502776 X 22372139 -2092301 134723 -1957578 24329717 150151 4039626 4189777 28519494 23888198 134723 134723 23753475 150151 4060574 4210725 27964200 Part II, Line 9: THE CONSERVATION EASEMENT is INCLUDED IN "LAND AND LAND IMPROVEMENTS" PRESENTED AS PROPERTY AND EQUIPMENT, NET ON THE FINANCIAL STATEMENTS. ALL REVENUE AND EXPENSES ASSOCIATED WITH THE EASEMENT is INCLUDED IN THE STATEMENT OF FINANCIAL POSITION ON THE FINANCIAL STATEMENTS. The conservation easement represents land the school placed in permanent forest conservation with the City of Baltimore's Forest Conservation Program. The City of Baltimore holds the easement and has the authority to enforce the easement. Part V, Line 4: THE ORGANIZATION USES THE ENDOWMENT FUNDS AS SUPPORT FOR OPERATING EXPENSES THAT ARE NECESSARY TO FULFILL THE ORGANIZATION'S EXEMPT PURPOSE. THE organization's OBJECTIVE is TO MAINTAIN THE PURCHASING POWER OF ITS ENDOWMENTS OVER TIME by following its SPENDING AND INVESTMENT POLICIES. Part X, Line 2: WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. 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 134,723. Part XI, Line 4b - Other Adjustments: TUITION DISCOUNTS NETTED WITH TUITION INCOME 76,681. STUDENT GRANTS NETTED WITH TUITION INCOME 3,925,549. Special Event Net Income Netted With Expenses 37,396. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD NETTED WITH REVENUE 134,723. Part XII, Line 4b - Other Adjustments: TUITION DISCOUNTS NETTED WITH TUITION INCOME 76,681. STUDENT GRANTS NETTED WITH TUITION INCOME 3,925,549. Write-Off of prior year uncollectable pledges presented as other change 20,948. Special Event Net Income Netted With Expenses 37,396. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 ALL PUBLICATIONS AND OTHER SCHOOL RELATED MARKETING MATERIALS INCLUDE A STATEMENT OF THE SCHOOL'S NONDISCRMINATORY POLICY. In addition, the school is included in NEWSPAPER ADVERTISEMENTS THROUGH THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS. Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 PROGRAM SERVICES STUDENT TRIP to study abroad in France 16373 Russia and Neighboring States 0 0 Program Services Student Trip to study abroad Russia 71741 0 0 0 0 0 0 88114 0 88114 0 0 0 0 0 0 Festival of Friends 52945 10000 42945 3500 27363 HOLLY FEST 29487 1316 28171 6533 82432 11316 71116 3500 33896 37396 33720 1 TUITION ASSISTANCE 239 3925549 Part I, Line 2: THE STUDENT'S PARENT(S) APPLIES FOR THE FINANCIAL AID BY COMPLETING THE UNIFORM TADS application. MANAGEMENT REVIEWS THE TADS applications AND AWARDS FINANCIAL AID ON AN AS-NEEDED BASIS. THE AMOUNT OF EACH AWARD IS APPLIED TO THE RESPECTIVE STUDENT'S TUITION BILL. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MATTHEW MICCICHE HEAD OF SCHOOL 267457 0 0 0 0 0 18000 0 89811 0 375268 0 0 0 BONITA B HEARN ASST HEAD FINANCE & OPERATions 144798 0 0 0 0 0 10817 0 23234 0 178849 0 0 0 Ashley Principe Director of Development 143691 0 0 0 0 0 10096 0 11799 0 165586 0 0 0 Part I, Line 1a The president (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 $36,720 and is included as a non-taxable benefit. A MArylAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2012-06-14 6145000 REFUNDING 0 0 0 A 913167 6145000 6145000 2005 0 1 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 A 1 Comprehensive Building Services Inc indirect business 390410 Friends School purchases the cleaning services of Comprehensive Building Services wholly owned by Augustine Miceli, husband of a Board of Trustee, Trish Backer-Miceli. Ms. Backer-Miceli has recused herself from participating in any matters involving the contract. All transactions were at FMV and negotiated at arms length. 0 X 565 Thrift Shop Value X 1 Thrift Shop Value X 17 509449 FMV X 2 0 Undeterminable X Musical Instuments 3 1400 FMV X IPAD CASES 1 200 FMV X Wood 1 0 undeterminable 0 0 1 0 Form 990, Part VI, Section A, line 1 DECISIONS OR ACTIONS FINALIZED BY CONSENSUS "VOTING" IS NOT A PRACTICE OR CUSTOM OF THE RELIGIOUS SOCIETY OF FRIENDS. NO FINAL DECISION SHALL BE MADE OR CONCLUSIVE ACTION TAKEN AT ANY BOARD MEETING AT WHICH FEWER THAN 12 MEMBERS (NOT COUNTING EX-OFFICIO MEMBERS) ARE PRESENT, INCLUDING EITHER THE CHAIR OR VICE CHAIR AND PROVIDED THAT AT LEAST FOUR OF THE TRUSTEES PRESENT ARE MEMBERS OF THE RELIGIOUS SOCIETY OF FRIENDS. CURRENTLY, WE HAVE 26 BOARD OF TRUSTEES MEMBERS INCLUDING REGULAR MEMBERS, REPRESENTATIVE MEMBERS, AND THE HEAD OF SCHOOL. Form 990, Part VI, Section A, line 7a REGULAR MEMBERS OF THE BOARD OF TRUSTEES ARE APPOINTED BY THE BALTIMORE MONTHLY MEETING OF FRIENDS, STONY RUN. THE PARENT REPRESENTATIVE IS SELECTED BY THE SCHOOL'S PARENT'S ASSOCIATION. THE ALUMNI REPRESENTATIVE IS SELECTED BY THE ALUMNI ASSOCIATION. THE FACULTY REPRESENTATIVE IS SELECTED BY THE SCHOOL'S FACULTY, ACTING THROUGH THE FACULTY NOMINATING COMMITTEE. THE STUDENT REPRESENTATIVE IS SELECTED BY THE UPPER SCHOOL SENATE, AN ORGANIZATION THAT REPRESENTS CURRENTLY ENROLLED STUDENTS. THE TWO APPOINTED MEMBERS OF THE BOARD ARE SELECTED BY THE CURRENT MEMBERS OF THE BOARD OF TRUSTEES. Form 990, Part VI, Section A, line 7b THE PROPERTY AND BUSINESS OF THE SCHOOL SHALL BE MANAGED UNDER THE DIRECTION OF THE BOARD OF TRUSTEES WITHOUT LIMITING THE FOREGOING. THE BOARD OF TRUSTEES SHALL BE RESPONSIBLE FOR THE SELECTION AND APPOINTMENT OF THE HEAD OF THE SCHOOL, THE DETERMINATION OF THE OVERALL POLICIES OF THE INSTITUTION, THE SAFEKEEPING AND MANAGEMENT OF ITS ASSETS, FUNDRAISING AND DEVELOPMENT, THE APPROVAL OF ITS BUDGET AND THE GENERAL OVERSIGHT OF THE FACULTY AND ADMINISTRATIVE STAFF, AND THE EDUCATIONAL PROGRAM. THE BOARD MUST SEEK PRIOR APPROVAL FROM THE STONY RUN FRIENDS MEETING BEFORE IT CAN ACT ON ANY "MATtERS OF FUNDAMENTAL IMPORTANCE" SUCH MATTERS INCLUDE ANY MODIFICATION OR AMENDMENT OF THE PHILOSOPHY OR MISSION OF THE SCHOOL, OR CHANGES TO THE BYLAWS RELATING TO THE COMPOSITION AND APPOINTMENT OF THE BOARD, THE POWERS OF THE BOARD AND THE METHOD FOR CONDUCTING BOARD BUSINESS BYLAWS, ARTICLE IX, SECTION A. SIMILARLY, THE ARTICLES OF INCORPORATION PROVIDE THAT STONY RUN FRIENDS MEETING MUST APPROVE ANY AMENDMENT TO THE ARTICLES. Form 990, Part VI, Section B, line 11 THE Board of trustees WILL REVIEW THE DRAFT PRIOR TO FILING. THE ASSISTANT HEAD FOR FINANCE & OPERATIONS DIRECTLY COMMUNICATES WITH THE CHAIR OF THE BOARD AND THE HEAD OF SCHOOL REGARDING ALL MATTERS RELATING TO THE FORM 990 AND EXECUTIVE COMPENSATION. Form 990, Part VI, Section B, line 12c DURING EACH RESPECTIVE SCHOOL YEAR, THE CHAIR OF THE BOARD OF TRUSTEES DISTRIBUTES A CONFLICT OF INTEREST POLICY AND REQUIRES A SIGNED ACKNOWLEDGEMENT FORM FROM EACH TRUSTEE. THE CHAIR SUBSEQUENTLY REVIEWS EACH ACKNOWLEDGEMENT AND, IF HE/SHE HAS ANY CONCERNS, PRESENTS THOSE CONCERNS TO THE EXECUTIVE COMMITTEE FOR DISCUSSION. THE ACKNOWLEDGEMENT FORMS ARE FILED IN THE SCHOOL'S OFFICE. IN THE EVENT THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE HAVE CONCERNS, THOSE ITEMS ARE DISCUSSED WITH THE RESPECTIVE TRUSTEE. If there is a stated conflict, the individual will recuse themself from discussions and decisions. Form 990, Part VI, Section B, line 15 THE EXECUTIVE COMMITTEE REVIEWS INDEPENDENT COMPENSATION INFORMATION and the Form 990s of other similar organizations, DOCUMENTS THE DELIbERATIONS AND DECISIONS, AND ApPROVES MULTI-YEAR CONTRACTS FOR THE HEAD OF SCHOOL AND OTHER OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEReST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Public inspection copies of the Form 990 are available through Guidestar.com. Form 990, Part XI, line 9: Collected Pledges from amounts deemed uncollectible 20,948. Form 990, PART XII, LINE 2C EXPLANATION THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LITTLE FRIENDS LLC 5114 NORTH CHARLES STREET BALTIMORE MD 21210 CHILD CARE MD 817683 0 FRIENDS SCHOOL OF BALTIMORE INC MONTHLY MEETING OF FRIENDS STONY RUN 5116 NORTH CHARLES STREET BALTIMORE MD 21210 520629766 MEETING OF THE RELIGIOUS SOCIETY OF FRIENDS (QUAKERS) MD 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0