2016-05-12T09:28:21-05:00 2015-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2014-07-01 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 2016-05-10 1 LORI S BURGHAUSER P00370694 4104031500 2016-05-10 2014 2016-08-17 19:52:53Z MATTHEW MICCICHE 5114 N CHARLES ST BALTIMORE MD 21210 43686039 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 25 524 600 0 0 3513841 2927462 24216578 23670731 3180590 2323121 302806 293446 31213815 29214760 3956313 4086619 0 0 15746295 15567393 22273 49950 803237 7778314 7502059 27503195 27206021 3710620 2008739 86686120 88754182 12770051 14324527 73916069 74429655 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 20815514 4086619 22027745 INSTRUCTION AND EDUCATION - FOR 912 STUDENTS IN GRADES PRIMARY TO 12TH. 1273597 0 1642986 AUXILIARY ENTERPRISES - AFTER SCHOOL PROGRAMS, MUSIC LESSONS, PRESCHOOL & CHILD CARE AND SUMMER CAMP SERVING OVER 500 STUDENTS. 22089111 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 70 0 524 1 0 0 0 0 0 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 THORA JOHNSON 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 DYLAN COIRO TRUSTEE, STUDENT REPRESENTATIVE 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 57656 0 18575 JEFFREY GONYA TRUSTEE 1.00 0.00 X 0 0 0 TIM HEARN 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 PAMELA HILLMAN LOEB 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 MIA REDRICK TRUSTEE 1.00 0.00 X 0 0 0 STEPHEN RIVES TRUSTEE 1.00 0.00 X 0 0 0 MARY ELLEN SATERLIE 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 MEREDITH VAN DEN BEEMT TRUSTEE 1.00 0.00 X 0 0 0 MARK WEINMAN TRUSTEE 1.00 0.00 X 0 0 0 WILLIAM WHITE III TRUSTEE 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 259706 0 104332 BONITA B HEARN ASST HEAD FINANCE & OPERATIONS 40.00 0.00 X 146267 0 28420 SCOTT W HARRINGTON PRINCIPAL - MIDDLE SCHOOL 40.00 0.00 X 117000 0 14552 STEPHEN MCMANUS PRINCIPAL - UPPER SCHOOL 40.00 0.00 X 109502 0 27013 ASHLEY PRINCIPE DIRECTOR OF DEVELOPMENT 40.00 0.00 X 136398 0 20947 JEANNE PHIZACKLEA DIRECTOR - LIBRARY & INFO SERVICES 40.00 0.00 X 107613 0 7914 934142 0 221753 6 0 1 0 AR MARANI INC 7500 HARFORD RD BALTIMORE MD 21234 CONSTRUCTION 1607728 FLIK BY CHARTWELLS COMPASS GROUP USA PO BOX 91337 CHICAGO IL 60693 CAFETERIA SERVICE 536996 ZIGERSNEAD 1006 MORTON ST BALTIMORE MD 21201 ARCHITECTS 501722 LEWIS CONTRACTORS 55 GWYNNS MILL CT OWINGS MILLS MD 21117 CONSTRUCTION 319752 COMPREHENSIVE BUILDING SERVICES 529 ANNESLIE ROAD BALTIMORE MD 21212 JANITORIAL SERVICES 312109 12 8600 46158 2872704 491904 2927462 TUITION 611600 21532149 21532149 AUXILIARY ENTERPRISES 611710 898849 898849 LITTLE AND BABY FRIENDS 611710 744137 744137 DINING SERVICES 611710 429070 429070 YEARBOOK,OTHER CLUBS,STUDY ABROAD 611710 34517 34517 32009 32009 23670731 666692 666692 140643 0 140643 140643 140643 15938404 14280384 1591 1658020 -1591 1656429 1656429 80374 8600 41036 39338 39338 210500 148268 62232 62232 OTHER INCOME 900099 51233 51233 51233 29214760 23670731 0 2616567 4086619 4086619 538724 417467 105667 15590 12041772 9502650 2076688 462434 162720 33162 123309 6249 1950376 1702930 172547 74899 873801 715526 124719 33556 22374 22374 33980 33980 49950 49950 162784 162784 622596 517748 104848 200166 33564 150477 16125 232303 24644 183345 24314 389127 359735 29065 327 521669 520469 1200 5256 3171 2085 103212 103212 169501 169501 1706511 1706511 260419 260419 INSTRUCTION 775518 775518 EQUIP. RENTAL AND MAINT 716251 712481 3770 STUDENT SERVICES 468430 468430 DINING SERVICES 348462 348462 763500 342156 406848 14496 27206021 22089111 4313673 803237 2225 2173 319687 458177 2268526 2129906 467472 493072 178868 239162 403934 254472 67407822 27271145 35447881 40136677 46941259 44355495 656268 685048 86686120 88754182 1187407 1910184 5746561 6022677 5836083 5536666 0 855000 12770051 14324527 X 38200492 37621025 20153401 20569306 15562176 16239324 73916069 74429655 86686120 88754182 X 2008739 -1507060 11907 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 28392009 1137148 519731 1630906 28417982 24351047 1037799 3701341 698178 28392009 21762480 857229 2811379 1080041 24351047 22603635 1041292 -231102 1651345 21762480 20077922 621175 3936375 2031837 22603635 0.07800 0.57140 0.35060 0 0 1609448 1609448 47972754 16343597 31629157 6294353 5841479 452874 11531267 5086069 6445198 40136677 X 23489803 -1507060 149859 -1357201 24847004 162784 4204972 4367756 29214760 22976217 149859 149859 22826358 162784 4216879 4379663 27206021 PART II, LINE 9: THE CONSERVATION EASEMENTS ARE INCLUDED IN "LAND AND LAND IMPROVEMENTS" PRESENTED AS PROPERTY AND EQUIPMENT, NET ON THE FINANCIAL STATEMENTS. ALL REVENUE AND EXPENSES ASSOCIATED WITH THE EASEMENTS ARE INCLUDED IN THE STATEMENTS OF FINANCIAL POSITION ON THE FINANCIAL STATEMENTS. 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, 2015 AND 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSET INCLUDED IN REVENUE 1,591. COST OF GOODS SOLD NETTED WITH REVENUE 148,268. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS NETTED WITH TUITION INCOME 70,415. STUDENT GRANTS NETTED WITH TUITION INCOME 4,086,619. SPECIAL EVENT NET INCOME NETTED WITH EXPENSES 47,938. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 148,268. LOSS ON SALE OF ASSET INCLUDED IN REVENUE 1,591. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS NETTED WITH TUITION INCOME 70,415. STUDENT GRANTS NETTED WITH TUITION INCOME 4,086,619. WRITE-OFF OF PRIOR YEAR UNCOLLECTABLE PLEDGES PRESENTED AS OTHER CHANGE 11,907. SPECIAL EVENT NET INCOME NETTED WITH EXPENSES 47,938. 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) 0 0 PROGRAM SERVICES STUDENT TRIPS TO STUDY ABROAD IN ITALY AND SPAIN. 21615 0 0 0 0 0 0 21615 0 21615 0 0 0 0 0 0 X X X X X 1 COMMUNITY COUNSELLING SERVICES 100 EAST PRATT STREET BALTIMORE MD 21202 CAMPAIGN STRATEGY ADVICE AND DESIGN 0 0 49950 0 49950 MD FESTIVAL OF FRIENDS 60197 8600 51597 5400 28626 HOLLY FEST 28777 28777 7010 88974 8600 80374 5400 35636 41036 39338 1 TUITION ASSISTANCE 237 4086619 PART I, LINE 2: THE STUDENT'S PARENT(S) APPLIES FOR THE FINANCIAL AID BY COMPLETING THE UNIFORM SSS FORM. MANAGEMENT REVIEWS THE SSS FORMS 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 259706 0 0 0 0 0 17500 0 86832 0 364038 0 0 0 BONITA B HEARN ASST HEAD FINANCE & OPERATIONS 146267 0 0 0 0 0 10605 0 17815 0 174687 0 0 0 ASHLEY PRINCIPE DIRECTOR OF DEVELOPMENT 136398 0 0 0 0 0 9898 0 11049 0 157345 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 $36,000 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 608334 6145000 6145000 2005 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 A 1 X 37 491904 FMV 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 11,907. 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 744137 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 1 1 0 1 0 0 0 0 0