2015-05-06T15:39:03-05:00 2014-06-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2013-07-01 751451116 The Episcopal School of Dallas Inc % TYRONE THORNTON EPIS 2143584368 4100 Merrell Road Suite Dallas TX 75229 ROBERT A BUCHHOLZ CFO 2143585846 2015-05-15 true Rebecca Zecha P00648970 2143585846 2013 2016-03-07 17:11:31Z Robert A Buchholz 4100 Merrell Road Dallas TX 75229 37590626 false X www.esdallas.org X 1974 TX ESD prepares children for intellectual discovery, integrity & purpose; We develop the talent and potential in each student through sound learning, discipline, and faith. 30 30 483 500 12699 416 3636796 7220758 28605744 29445078 83946 109720 350328 22019 32676814 36797575 3255976 3467649 0 0 18942754 19979308 0 0 346663 11499008 11168801 33697738 34615758 -1020924 2181817 85889302 84693157 51294676 47916714 34594626 36776443 X THE EPISCOPAL SCHOOL OF DALLAS, INC. PREPARES YOUNG MEN AND WOMEN FOR LIVES OF INTELLECTUAL DISCOVERY, INTEGRITY, AND PURPOSE. THE SCHOOL DEVELOPS THE UNIQUE TALENT AND POTENTIAL IN EACH STUDENT AND EMBRACES SOUND LEARNING, DISCIPLINE, AND FAITH AS ESSENTIAL ELEMENTS OF AN EDUCATED CONSCIENCE. THE FOUNDING TENETS OF THE EPISCOPAL SCHOOL OF DALLAS WERE CREATED SIMULTANEOUSLY WITH THE MISSION STATEMENT. THESE TENETS PROVIDE THE STRUCTURE THAT ENABLES THE FACULTY, STAFF, AND STUDENTS TO WORK AND STUDY IN A FAITH-CENTERED ENVIRONMENT. DAILY WORSHIP: NURTURING A SPIRITUAL RELATIONSHIP WITH GOD THROUGH THE USE OF THE BOOK OF COMMON PRAYER WITHIN THE CONTEXT OF A PLURALISTIC AND DIVERSE STUDENT AND FACULTY POPULATION. COMMUNITY: EXPERIENCING MUTUAL TRUST, RESPECT, AND HONOR WHILE PRESERVING INDIVIDUAL IDENTITY, UNIQUENESS OF THOUGHT AND PERSONALITY. ETHICAL DECISION MAKING: PREPARING STUDENTS FOR ACTIONS WHICH PROMOTE THE COMMON GOOD THROUGH THE STUDY OF RELIGIOUS AND MORAL PARADIGMS OF HISTO false false 32382514 3467649 29450143 In 1974, The Episcopal School of Dallas, Inc. (ESD) was founded on four Founding Tenets, which still guide the school today. We believe daily worship, experiences in community, and studies in ethical decision-making prepare ESD students for service to others, the highest manifestation of God's presence in our lives. Nearly forty years later, our goal remains steadfast. For ESD, the standard for achievement is a personal and collective excellence within a school community that balances nurture and rigor of the whole child - spirit, mind, and body. With the dedication of faculty and community members, our students are prepared for lives of intellectual discovery, integrity, and purpose. By integrating rigorous academic programs, ESD manages the dynamic and challenging educational experience of a child as a college-bound student from Beginners through grade 12. Our curriculum incorporates the founding tenets of daily worship, community, ethical decision making, and service, along with fundamentals such as wellness for life and self-discovery, into academics in order to develop the educated conscience of each student. 32382514 true true false false false false false false false true true false false true true true false true true false false false false false true false false false true true true false false false false false false true false false false true false false false false true true true false false true 42 0 true 483 true true true false false false false false false false false false X 30 30 false false false false false false false true true false false true true true true true false true false false X TYRONE THORNTON 2143584368 4100 MERRELL ROAD Dallas TX 75229 X Kenneth L Schnitzer Chair 1.0 X X 0 0 0 Laura B Boeckman DIRECTOR 1.0 X 0 0 0 Conner Searcy Treasurer 1.0 X X 0 0 0 Allen Custard III Secretary 1.0 X X 0 0 0 Shannon Newsom Director 1.0 X 0 0 0 Suzanne P McGee Director 1.0 X 0 0 0 Gilliam M McCombs Director 1.0 X 0 0 0 J H Cullum Clark Director 1.0 1.0 X 0 0 0 F Barron Fletcher III Director 1.0 1.0 X 0 0 0 Terry J Flowers EdD Director 1.0 X 0 0 0 R Lawrence Good Sr Director 1.0 X 0 0 0 Richard W Heath Director 1.0 X 0 0 0 Anne J Helbing Director 1.0 X 0 0 0 Ann V Hobson Director 1.0 X 0 0 0 Frank-Paul King Director 1.0 X 0 0 0 David T Martineau Director 1.0 X 0 0 0 David M Munson Sr Director 1.0 X 0 0 0 Matthew S Waller Director 1.0 X 0 0 0 Stan H Richards Director 1.0 X 0 0 0 M Clay Smith Director 1.0 X 0 0 0 Carol Carlock Vig Director 1.0 X 0 0 0 Lucy Aston Witte Director 1.0 X 0 0 0 P Zachary Wooldridge Director 1.0 X 0 0 0 Joseph I Worsham Vice Chair 1.0 X X 0 0 0 Jeannie Hines Berry Director 1.0 X 0 0 0 Dr Gerald Bulloch Director 1.0 X 0 0 0 Pat Crow Director 1.0 X 0 0 0 John R Eagle DIRECTOR 1.0 1.0 X 0 0 0 Jason L Nix Director 1.0 X 0 0 0 Ann Reese Said Director 1.0 X 0 0 0 Meredyth L Cole Head of School 38.0 2.0 X 179038 0 13920 Robert A Buchholz Chief Financial Officer 38.0 2.0 X 234731 0 23102 Donna Hull Head of Upper School 40.0 X 107785 0 6838 Ruth M Burke Assistant Head of School 40.0 X 170866 0 31923 Scott P Kimball US History Teacher 40.0 X 108742 0 33542 Michael J Schneider Asst Director of Wellness 40.0 X 112175 0 27174 Matthew A Noack Director of Facilities 40.0 X 121786 0 30663 Blanca M Hernandez Director of Finance 40.0 X 117911 0 14628 Edward Q Eason Dir of Campus Scheduling 40.0 X 106852 0 18936 Stephen B Swann FORMER HEADMASTER/Term 11/2012 X 288442 0 1229 1548328 0 201955 11 true true false SAGE Dining Services Inc 1402 York Road Ste 100 LUTHERVILLE MD 21093 Food Service 1059731 St Michael and All Angels Church 8011 Douglas DALLAS TX 75225 Facilities Use 598926 DSS Fire Inc PO Box 550940 DALLAS TX 75355 Fire Panel Inst 158344 Oakridge Landscape Irrigation 5646 Milton St Ste 711 DALLAS TX 75206 Irrigation 153135 Rawlins Construction Inc 508 Twilight Trail Ste 100 RICHARDSON TX 75080 Construction 116468 7 X 150244 3976412 3094102 130525 7220758 TUITION 611110 27216880 27216880 LUNCH FEES 722210 1113382 1113382 SUMMER SCHOOL 713990 409489 409489 DAY CARE AND EXTENDED DAY INCOME 611110 298861 298861 NEW STUDENT FEES AND FORFEITED DEPOSITS 611110 145200 145200 261266 261266 29445078 109720 109720 0 0 7650 7650 0 7650 7650 0 95002 150244 255204 -160202 -160202 0 707353 537847 169506 7634 161872 PUBLICATION REVENUE 541800 5065 5065 5065 36797575 29445078 12699 119040 0 3467649 3467649 0 0 918638 918638 0 15381523 15381523 818700 818700 1625260 1625260 1235187 1235187 0 254506 254506 0 0 0 0 420182 420182 0 118641 118641 355393 355393 0 1260978 1260978 185234 185234 0 105359 105359 713437 713437 0 3102126 3102126 569537 569537 INSTR. & STUDENT ACTIVITIES 1759454 1412791 346663 PHYSICAL PLANT MAINTENANCE 1076340 1076340 AUXILIARY EXPENSES 804355 804355 ADMISSIONS 85760 85760 357499 357499 34615758 32382514 1886581 346663 15940615 16082416 78585 26139 1859934 1037405 6114567 6789482 0 0 0 0 0 0 298765 277423 171334 173567 88787375 33830111 56310565 54957264 0 0 0 0 0 0 0 0 5114937 5349461 85889302 84693157 3233742 2941430 0 0 26173013 26607890 18689350 18267979 0 0 0 0 3077600 0 0 0 120971 99415 51294676 47916714 X 33914479 35313951 680147 1462492 0 0 34594626 36776443 85889302 84693157 2181817 X false true X true false X 0 0 0 3636796 7220758 10857554 0 0 0 0 0 3636796 7220758 10857554 25650 10831904 90746 117370 208116 12699 12699 1099498 807420 1906918 12985287 0.83417 0.00000 X PUBLIC SUPPORT TEST Schedule A, Part II Per the instructions for Form 990, Part IV, Line 2, The Episcopal School of Dallas has completed and met the Schedule A, Part II support test requirements. As a result, The Episcopal School of Dallas qualifies for the special rule of limiting contributions reported on Schedule B, Part II. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24921942 77723 2720284 4305633 23414316 23869999 47377 2105501 1100935 24921942 24055417 1159944 -78122 1267240 23869999 21215107 35137 4038015 1232842 24055417 20207947 101773 2206040 1300653 21215107 0.51737 0.40809 0.07454 false true true 3032159 3032159 66367390 20150596 46216794 427676 421912 5764 10355077 8646182 1708895 8605073 4611421 3993652 54957264 RELATED PARTY RECEIVABLE 5129276 DEBT ISSUANCE COSTS 135315 OTHER RECEIVABLES 84870 5349461 0 FUNDS HELD FOR STUDENT ORGANIZATION 99415 99415 X Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The endowment fund is intended exclusively for the benefit of and to support The Episcopal School of Dallas, Inc. Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 The School and the Trust are exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code (the Code) according to Internal Revenue Service (the IRS) determination letters dated September 4, 1974 and May 10, 1988, respectively. ESD, however, is potentially subject to tax on unrelated business income under the Code. WBL is exempt from federal income taxes under Section 501(a) of the Code according to a determination letter from the IRS dated May 15, 2001. The Financial Accounting Standards Board (the FASB) provides guidance for how uncertain tax positions should be recognized, measured, disclosed, and presented in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken by ESD in order to determine whether the tax positions are "more-likely-than-not" of being sustained "when challenged" or "when examined" by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense and liability in the current year. Management has determined that there are no material uncertain income tax positions. ESD does not have any outstanding interest or penalties, and none have been recorded in the Statement of Activities for the years ended June 30, 2014 and 2013. true true true true true true true false false false false false false false false false false true Publication of Racially Nondiscriminatory Policy Schedule E, Part I, Line 3 The Episcopal School of Dallas, Inc. publishes its racially nondiscriminatory policy in admissions information brochures for prospective families. TX PA Auction 2014 901117 150244 750873 9496 117121 15042 21401 63685 Booster Golf 58671 58671 4537 13587 2841 0 959788 150244 809544 14033 130708 15042 21401 66526 247710 561834 true Financial aid to students 232 3467649 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 The Episcopal School of Dallas, Inc. (ESD) awards scholarships to students. The amount of the scholarship is allocated to the student's account via an internal process within ESD's admissions and accounts receivable systems. Parents then pay ESD the balance of the amount owed after the application of the awarded tuition assistance. X true true X X X X false true false false false false false false false Meredyth L Cole Head of School 146664 0 0 0 32374 0 6302 0 7618 0 192958 0 0 0 Ruth M Burke Assistant Head of School 165686 0 5000 0 180 0 12229 0 19694 0 202789 0 0 0 Robert A Buchholz Chief Financial Officer 229455 0 5000 0 276 0 0 0 23102 0 257833 0 0 0 Matthew A Noack Director of Facilities 121696 0 0 0 90 0 6650 0 24013 0 152449 0 0 0 Stephen B Swann FORMER HEADMASTER/Term 11/2012 279942 0 8500 0 0 0 0 0 1229 0 289671 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a The Episcopal School of Dallas, Inc. provides a $27,084 housing allowance for the Head of school. This benefit is fully taxable to the Head of school. Supplemental nonqualified retirement plan SCHEDULE J, PART 1, LINE 4B The Head of School, Former Headmaster and Former Chief Academic Officer participate in a 457(f) plan. No payments were made to the Head of School in calendar 2013. The Former Headmaster reveived a payout of $88,542. The Former Chief Academic Officer received a payout of $82,197,including $4,825 of reportable compensation. A Ames Higher Education Facilities Corp 510474843 2009-02-06 10000000 Finance Wellness Center false false false B Ames Higher Education Facilities Corp 510474843 2008-09-02 9860000 Refinance Frank Building false false false A 0 0 10000000 0 0 0 0 0 0 10000000 0 0 2010 false false true true B 0 0 9860000 0 0 0 0 0 0 0 0 0 2008 false false true true A false false false false 0 false false false false B false false false false 0 false false false false A true false false 0 false 0 false false B true false false 0 false 0 false false A false B false 170243 Tuition EDUCATION false false false Amounts not Listed in Revenue on Form 990 Amounts not Listed in Revenue on Form 990 Delegation of Authority Part VI, Section A, Question 1a The Board of Directors, by resolution passed by a majority of the directors in office, designated an Executive Committee. The Executive Committee has the full authority of the Board of Directors except for the ability to amend the Corporation's Certificate or Bylaws, dissolve the Corporation, dispose of all or substantially all of the Corporation's assets, elect or remove directors, or where action of the full Board of Directors is specified by law or statute. Form 990 Review Part VI, Section B, Question 11b A copy of Form 990 is provided to all board members prior to filing via secure electronic portal. The Form 990 is discussed with and approved by the Board prior to filing with the IRS. Conflict of Interest Policy Part VI, Section B, Question 12c At the time of appointment, and annually thereafter, all board members of The Episcopal School of Dallas, Inc. (ESD) must review and sign the Code of Conduct and Conflicts of Interest Policy. Members must report any direct or indirect interest, financial or otherwise, of any nature that is in conflict with the proper discharge of the member's duties. Potential conflicts of interest must be disclosed as soon as possible after the member realizes that a conflict or potential conflict exists. Per ESD's conflict of interest policy, a conflict of interest exists when there is a potential financial or personal conflict, or the appearance of such a conflict, between a particular outside interest or a member of the ESD community and the obligation that the member owes the school. A director who is determined to have a conflict will be removed from the decision making process (committee, vote, report, etc.) for that item. Each conflict will be dealt with individually by the board. Compensation Review Part VI, Section B, Question 15a Annually, the compensation committee engages an expert consultant to determine whether the Headmaster's compensation is reasonable and not excessive. The compensation committee then analyzes the report to determine whether the methodologies used and analysis contained in the report are reasonable and presents its findings to the full Board. The Board makes the final determination regarding the Headmaster's compensation. Governing Documents Part VI, Section C, Question 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. WBL Family Investments Inc 4100 Merrell Road Dallas TX 75229 311761373 Real estate TX 501(c)(25) N/A ESD true The ESD Permanent Endowment Trust 4100 Merrell Road Dallas TX 75229 752205213 Endow Trust TX 501(c)(3) 11-II ESD true ISAS Group Benefits Trust 12712 park central Dr ste 100 dallas TX 75251 731366012 veba TX 501(C)(9) N/A N/A false false false true false true false false false false false false true false true true false true true false THE ESD PERMANENT ENDOWMENT TRUST C 3976412 FMV THE ESD PERMANENT ENDOWMENT TRUST E 18267979 FMV ISAS Group Benefits Trust R 2203697 FMV WBL Family Investments Inc E 2760000 FMV