2016-11-08T16:21:58-06:00 2016-06-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2015-07-01 751022742 Greenhill School % MELISSA ORTH GREE 9726285400 4141 Spring Valley Road Addison TX 750013683 MELISSA ORTH cfo 9726285400 2016-11-15 true Shannon A Rudisell P01435967 3162653231 2015 2017-02-10 21:41:12Z Melissa Orth CFO 4141 Spring Valley Road Addison TX 750013683 67974328 false X www.greenhill.org X 1950 TX Founded in 1950, Greenhill School is a leading independent, coeducational day school in the greater Dallas area, serving 1,292 students in grades Pre-K through 12. 38 38 553 500 87483 0 5003412 15853176 34583802 36755708 3373897 1438107 558569 645258 43519680 54692249 4725052 5015568 0 0 23407481 24787246 0 0 1486524 10798525 13331832 38931058 43134646 4588622 11557603 149375802 156075842 49167048 46178442 100208754 109897400 GREENHILL SCHOOL PROVIDES A RIGOROUS COLLEGE PREPARATORY CURRICULUM THAT INVOLVES THE INTEGRATION OF ACADEMIC, ARTISTIC, ATHLETIC, AND SOCIAL SERVICE IN A POSITIVE AND OPEN ATMOSPHERE. false false 33649375 5015568 36625132 During the fiscal year ended June 30, 2016, Greenhill School provided quality educational services to approximately 1,292 students in grades Pre-K through 12. 33649375 true true false false false false false true false true true true false false true true true false true false false false false false true false false false true true true false false false false false false true false false true true true false false false false false false false true X 95 1 true 553 true true false true CJ false false false true true false false false false X 38 38 true false false false false false false true true false false true true true true true true true true false AK AR CT DC FL HI IL KY ME MD MA MI MN MS NH NJ NY OR PA SC TN VA WA WV X MELISSA ORTH 9726285400 4141 SPRING VALLEY ROAD Addison TX 750013683 X William E Rose Board Chair 5.0 0.0 X X 0 0 0 Waverly Ware Wilson Assistant Chair/Secretary 1.0 0.0 X X 0 0 0 Holland P Gary Finance Chair/Treasurer 1.0 0.0 X X 0 0 0 Debbie Andres Trustee 1.0 0.0 X 0 0 0 Stephen L Arata Trustee 1.0 0.0 X 0 0 0 Yasmin Bhatia Trustee 1.0 0.0 X 0 0 0 Nancy P Carlson Trustee 1.0 0.0 X 0 0 0 Albertina M Cisneros Trustee 1.0 0.0 X 0 0 0 Christopher I Clark Trustee 1.0 0.0 X 0 0 0 Angela Crates Trustee, ex officio 1.0 0.0 X 0 0 0 Macey Small Davis Trustee, ex officio 1.0 0.0 X 0 0 0 Koshi Dhingra EdD Trustee 1.0 0.0 X 0 0 0 Angela Adkins Downes Trustee 1.0 0.0 X 0 0 0 Thomas M Dunning Trustee 1.0 0.0 X 0 0 0 Aaron Enrico Trustee 1.0 0.0 X 0 0 0 Gary J Fernandes Trustee 1.0 0.0 X 0 0 0 Beth Gold Trustee 1.0 0.0 X 0 0 0 David C Greenstone Trustee 1.0 0.0 X 0 0 0 David Haemisegger Trustee 1.0 0.0 X 0 0 0 Jay Henry Trustee 1.0 0.0 X 0 0 0 Joan Hill EdD Trustee 1.0 0.0 X 0 0 0 Maria-Cristina Jaramillo Trustee 1.0 0.0 X 0 0 0 Rabbi Nancy Kasten Trustee 1.0 0.0 X 0 0 0 Roy S Kim Trustee 1.0 0.0 X 0 0 0 Jenny Kirtland Trustee 1.0 0.0 X 0 0 0 Peter A Kraus Trustee 1.0 0.0 X 0 0 0 Lester Levy Jr Trustee 1.0 0.0 X 0 0 0 Laurie Matthews Trustee 1.0 0.0 X 0 0 0 Manju Menon Trustee 1.0 0.0 X 0 0 0 Terry Oxford Trustee 1.0 0.0 X 0 0 0 Tracy Rathbun Trustee 1.0 0.0 X 0 0 0 Patricia Smith Trustee 1.0 0.0 X 0 0 0 Mark Solomon Trustee 1.0 0.0 X 0 0 0 Bharti Subramanian PhD Trustee 1.0 0.0 X 0 0 0 Mike Weinberg Trustee, Investment Chair 1.0 0.0 X 0 0 0 Clifford Weiner Trustee 1.0 0.0 X 0 0 0 Neena R Wiora Trustee 1.0 0.0 X 0 0 0 Bruce Sostek Chair Elect; Audit Cmte Chair 1.0 0.0 X X 0 0 0 E Pierce Marshall Jr Trustee 1.0 0.0 X 0 0 0 Scott Griggs Head of School 60.0 0.0 X 742762 0 174996 Melissa Orth CFO 50.0 0.0 X 287504 0 50872 Julie Diaz Chief Advancement Officer 50.0 0.0 X 241536 0 66059 Laura Ross Head of Upper School 50.0 0.0 X 158235 0 57572 Michael Simpson Head of Lower School 50.0 0.0 X 202980 0 78319 Susan Palmer Head of Middle School 50.0 0.0 X 145205 0 27672 Thomas Perryman Assistant Head of School 50.0 0.0 X 140097 0 45632 Chad Wabrek Head of Athletics 50.0 0.0 X 138137 0 39199 2056456 0 540321 25 false true false Andres Construction Service 3710 Rawlins Street Suite 1510 DALLAS TX 75219 Construction 16785062 Sage Dining Services 1402 York Road Suite 100 LUTHERVILLE MD 21093 Food Service 1488753 Entrust One Facility Service 11142 Shady Trail DALLAS TX 75229 Custodial 577231 WeissMandredi Architects LLP 200 Hudson St 10th Floor NEW YORK NY 10013 Architect 362226 Techscape Inc 9800 Brockbank Drive DALLAS TX 75220 Landscape 351448 9 X 205016 15648160 221396 15853176 TUITION AND FEES 611110 32838036 32838036 SUMMER PROGRAMS 713990 1329148 1329148 CAFETERIA 722210 1283722 1283722 EXTENDED DAY 611110 557860 557860 CHILD DEVELOPMENT CENTER 611110 308634 308634 438308 307732 87483 43093 36755708 1731744 1731744 0 0 418955 151604 267351 0 267351 267351 12268310 12561947 -293637 -293637 -293637 459770 205016 254609 205161 205161 0 461657 313919 147738 147738 RECOVERY OF UNCOLLECTIBLE PLEDGES 900099 23461 23461 LEASE INCOME 511110 1547 1547 25008 54692249 36625132 87483 2126458 0 5015568 5015568 0 0 968000 645000 323000 0 18489041 13666573 4381256 441212 1047479 692542 310422 44515 2916123 1925770 926458 63895 1366603 1033816 285438 47349 0 13390 3983 9382 25 77528 77528 0 0 187908 187908 248946 24059 202917 21970 69280 42976 26304 0 809867 612594 140383 56890 0 2274230 2203965 49302 20963 777506 686232 66656 24618 0 96977 73741 18480 4756 533761 527292 3175 3294 0 3522092 3414998 86053 21041 379560 379560 CAFETERIA 1490444 1490444 INSTRUCTION 1160574 1160574 PRINTING 259280 136618 27576 95086 OTHER EXPENSE 1430489 937630 174949 317910 43134646 33649375 7998747 1486524 X 3024353 1002735 12908897 8656444 8252158 16099243 5630029 6184868 0 0 0 0 0 0 55182 65135 1869168 2033158 107378153 46887558 46290298 60490595 41236181 43453012 29517288 17601172 0 0 0 0 592248 489480 149375802 156075842 4091951 2908114 0 0 30482843 31614168 14000006 11166680 0 0 0 0 0 0 0 0 592248 489480 49167048 46178442 X 80959005 82811330 11277434 18536625 7972315 8549445 100208754 109897400 149375802 156075842 11557603 -1868957 X false true X true false X 10699137 7193344 11274602 5003412 15853176 50023671 0 0 10699137 7193344 11274602 5003412 15853176 50023671 19310892 30712779 2441010 2015893 1933456 2216287 2150699 10757345 0 1042226 1183066 1228954 1006791 989527 5450564 66231580 165825968 0.46372 0.55730 X Public Support Test Schedule A, Part II Per the instructions for From 990, Part IV, Line 2, Greenhill School has completed and met the Schedule A, Part II, support test requirements. As a result, Greenhill School qualifies for the special rule of limiting contributions reported on Schedule B, Part I. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 187174 X false 49016695 577130 -623233 1294000 7868835 39807757 50238956 615280 554881 1196800 1195622 49016695 47229499 121390 4853585 1119295 846223 50238956 45951428 596943 2991685 2310557 47229499 52894197 624451 938445 8505665 45951428 0.72040 0.21480 0.06480 false false 253345 253345 89000313 29655658 59344655 11223843 10888094 335749 6900652 6343806 556846 60490595 DEBT SECURITIES 15149114 F ALTERNATIVE INVESTMENTS 2452058 F 17601172 0 NONQUALIFIED DEFERRED COMP, HOS 489480 489480 X 48085339 -1868957 -1868957 49954296 187908 4550045 4737953 54692249 38396693 38396693 187908 4550045 4737953 43134646 FIN 48 (ASC 740) footnote Part X, Line 2 The School is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code (IRC) of 1986, as amended, as an organization described in Section 501(c)(3) of the IRC as evidenced by its determination letter dated March 1953. The School has been classified as an organization that is not a private foundation under IRC Section 509(a)(1) and, as such, contributions to the School qualify for deduction as charitable contributions pursuant to IRC section 170(a)(1). However, income generated from activities unrelated to the Schools exempt purpose is subject to tax under IRC Section 511. The School did not have any material unrelated business income or related tax liability for the years ended June 30, 2016 and 2015. The School has concluded that it does not have any unrecognized tax benefits resulting from current or prior period tax positions. Accordingly, no additional disclosures have been made on the financial statements regarding uncertain tax positions. The School does not have any outstanding interest or penalties, and none have been recorded in the statement of activities for the years ended June 30, 2016 and 2015. Intended Uses of Endowment Funds Part V, Line 4 Some endowment funds are designated by the donor or the board to support financial aid, faculty, technology, and other specific programs. General endowment funds are used to support general operations of the School. Reconciliation of Revenue Part XI, Line 4B Tuition reported net on financials $5,015,568 Cost of Goods Sold $ (313,919) Rental Expenses $ (151,604) ------------ $4,550,045 Reconciliation of Expenses Part XII, Line 4b Tuition reported net on financials $5,015,568 Cost of Goods Sold $ (313,919) Rental Expenses $ (151,604) ------------ $4,550,045 collections of art Part III, Line 4 Over a period of time the school has received contributions of works of art and furnishings to be exhibited in various locations on the campus. These items have been capitalized as collections. The collection not only enhances the aesthetic environment of the school, it supports the curriculum of the school by making art available to students. The collections are recorded at appraised value when donated. The School undertakes to care for, protect, and preserve such contributed works of art and furnishings. Collection items are inspected periodically and repaired as required. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 ALL MEDIA ADVERTISEMENTS INCLUDE A STATEMENT REGARDING THE SCHOOL'S NONDISCRIMINATORY POLICY. AT A MINIMUM, A YEARLY ADVERTISEMENT IS MADE IN THE DALLAS MORNING NEWS. Greenhill Gala 664786 205016 459770 68367 126800 59442 0 664786 205016 459770 68367 126800 59442 254609 205161 TX true Financial aid 199 5015568 fmv Tuition Grant Monitoring Part I, Line 2 ALL GRANTS ARE PROVIDED AS A DISCOUNT TO THE TUITION THAT IS BILLED TO EACH FAMILY. CASH IS NOT PROVIDED TO THE GRANTEE. X true true X X X X X false true false false false false false false false Scott Griggs Head of School 455044 0 287718 0 0 0 159480 0 15516 0 917758 0 100000 0 Melissa Orth CFO 287296 0 208 0 0 0 38010 0 12862 0 338376 0 0 0 Julie Diaz Chief Advancement Officer 204485 0 37051 0 0 0 38350 0 27709 0 307595 0 0 0 Laura Ross Head of Upper School 146777 0 11458 0 0 0 14975 0 42597 0 215807 0 0 0 Michael Simpson Head of Lower School 129851 0 73129 0 0 0 14350 0 63969 0 281299 0 0 0 Susan Palmer Head of Middle School 144997 0 208 0 0 0 19950 0 7722 0 172877 0 0 0 Thomas Perryman Assistant Head of School 138548 0 1549 0 0 0 37920 0 7712 0 185729 0 0 0 Chad Wabrek Head of Athletics 131263 0 6874 0 0 0 13350 0 25849 0 177336 0 0 0 Housing Allowance Part I, Line 1a The Head of School receives a housing allowance; amounts are reported as taxable compensation. The housing allowance for calendar 2015 was $50,000. Nonqualified Retirement Plan PART I, LINE 4B Contributions of $100,000 were made to a 457(f) plan for the Head of School. Individuals became vested in balance of plan as of 6/30/14 and the balance is paid out 1/3 at a time over the following three fiscal years. A GATEWAY EDUCATION FINANCE COMMITTEE - 2005 200805844 2005-01-19 10000000 Construction true false false A 0 0 10000000 0 0 0 100611 0 9899389 10000000 0 0 2005 false false true true A false false false false 0 false false false false A false false false false false false 0 false 0 false false A false 27050 Tuition Education Neena Wiora Trustee 10885 Legal Services false X 3007 FMV X Meals and entertainment 162 154371 FMV X Trips 19 18354 FMV X Time with Teachers 53 45664 FMV false true false Executive Committee PART VI, SECTION A, Line 1A Per Section 5 of the organization's bylaws the Executive Committee shall be comprised of up to fourteen Trustees, including the Chair, the Chair-Elect, the Secretary/Assistant Chair, the Treasurer, the chairpersons of all committees, and at-large members nominated by the Chair at his or her discretion. The Executive Committee shall have and exercise all power and authority vested in the Board in the management of the business, property, and affairs of the organization (including, without limitation, the adoption of advisory policies with respect to the management and operations of the organization), except in respect of removal or election of Trustees and Officers of the Corporation and amendment of the Bylaws, and shall have such other power and authority as shall be expressly delegated to it by the Board by the affirmative vote of a majority of the Trustees then in office. Relationships PART VI, SECTION A, Line 2 Mike Weiberg and Nancy P. Carlson - Business Relationship Thomas M. Dunning and Holland P. Gary - Business Relationship Peter A. Kraus and David C. Greenstone - Business Relationship Bruce Sostek and David Haemisegger - Business Relationship FORM 990 Review PART VI, SECTION B, LINE 11b The draft Forms 990 and 990-T are reviewed and approved by the Audit and Finance Committees prior to filing. The Form 990 and 990-T are also made available to the entire board via secure email prior to filing . CONFLICT OF INTEREST Policy PART VI, SECTION B, LINE 12C The conflict of interest policy was originally approved by the board in 2004, and was most recently amended in MaY 2011. The policy is distributed at the beginning of each year to all board members, as well as all employees with purchasing responsibility. The policy is included in the board of trustees manual and the employee policies and procedures manual. The policy requires the disclosure of any compensation received from the organization and any relationships with related parties (reported in Form 990, Part VI and Schedule O). At each committee and board meeting, members are expected to comply with the policy. Any board members with a potential conflict of interest are expected to recuse themselves from any relevant issue and the recusal is reflected in the minutes of that meeting. COMPENSATION DETERMINATION Part VI, Section B, LINES 15A and 15B The CEO/Head of School's compensation is outlined in his 5-year contract. When the contract is up for renewal, the compensation committee benchmarks the compensation against other schools and outlines each year's compensation in the contract. The CFO's compensation is based upon experience upon hire and receives the merit increase for administrators as established annually by the board. Both the Head of School and CFO's compensations are additionally reviewed each year by the Audit Committee in compliance with Intermediate Sanction regulations. Governing Documents PART VI, SECTION C, LINE 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the Greenhill community (employees, volunteer leadership, trustees) but not to the general public outside the school community. Summarized financial information is included in the annual report. 990-T Part V, Question 3b The 990-T will be filed at a later date.