2015-05-15T09:43:22-05:00 2014-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2013-07-01 521107876 ST ANDREW'S EPISCOPAL SCHOOL INC STAN 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 MARK MCKNIGHT CHIEF FINANCIAL OFFICER 3019835200 2015-05-14 1 WILLIAM E TURCO CPA P00369217 3012963600 2013 2016-03-07 17:11:31Z ROBERT F KOSASKY 8804 POSTOAK ROAD POTOMAC MD 20854 25137243 0 X WWW.SAES.ORG X 1977 MD OPERATION OF A SCHOOL FOR 530 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12 21 21 204 21 0 0 1662341 6978609 16392060 17281345 293610 809164 55078 68125 18403089 25137243 2362953 2427148 0 0 10978296 10861387 0 0 781231 4703054 5402877 18044303 18691412 358786 6445831 32037754 37566712 14889647 13828839 17148107 23737873 OPERATION OF A SCHOOL FOR 530 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12 0 0 14382435 2427148 17281345 OPERATION OF A SCHOOL FOR 530 STUDENTS IN GRADES RANGING FROM PRESCHOOL THROUGH 12. 14382435 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 71 0 1 204 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X MARK MCKNIGHT CFO 3019835200 8804 POSTOAK ROAD POTOMAC MD 20854 DAVID A HEYWOOD CHAIR 2.00 X X 0 0 0 ANTHONY J IZZO III VICE CHAIR 2.00 X X 0 0 0 BRADLEY R THAYER TREASURER 2.00 X X 0 0 0 SUSAN BIES SECRETARY 2.00 X X 0 0 0 MICHAEL BARNELLO TRUSTEE 2.00 X 0 0 0 PRESTON CALVERT TRUSTEE 2.00 X 0 0 0 MICHAEL DIPAULA-COYLE TRUSTEE 2.00 X 0 0 0 GAIL W FEAGLES TRUSTEE 2.00 X 0 0 0 SANDY HOROWITZ TRUSTEE 2.00 X 0 0 0 SHEILA MAITH TRUSTEE 2.00 X 0 0 0 ARIS MARDIROSSIAN TRUSTEE 2.00 X 0 0 0 MARTHA MARTIN TRUSTEE 2.00 X 0 0 0 KEVIN MCSHANE TRUSTEE 2.00 X 0 0 0 MICHAEL SIBARIUM TRUSTEE 2.00 X 0 0 0 KAREN SMITH TRUSTEE 2.00 X 0 0 0 DANIEL WAGNER 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 THOMAS GRAVES PRESIDENT, ALUMNI COUNCIL 2.00 X 0 0 0 ELIZABETH DRUCKER PRESIDENT, SAPA 2.00 X 0 0 0 PETER ANTOCI BISHOP'S REPRESENTATIVE 2.00 X 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 40.00 X 325156 0 120429 MARK MCKNIGHT CFO 40.00 X 141164 0 9989 ROBERT HOLDEN ASSISTANT HEAD OF SCHOOL 40.00 X 151299 0 7556 RODNEY GLASGOW HEAD OF MIDDLE SCHOOL 40.00 X 108662 0 10898 ROBERT HOFFMAN DIRECTOR OF TECHNOLOGY 40.00 X 107722 0 11472 GARY WYATT FACULTY 40.00 X 106687 0 5104 DAVID BROWN HEAD OF UPPER SCHOOL 40.00 X 105017 0 23094 1045707 0 188542 10 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 479325 REJOICE TRANSPORTATION PO BOX 641 CLINTON MD 20735 SHUTTLE SERVICE 331230 AMR-US INC 11821 PARKLAWN DRIVE SUITE 204 ROCKVILLE MD 20852 CLEANING SERVICES 166302 3 6978609 1241247 6978609 TUITION & RELATED FEES 900099 16673040 16673040 SHUTTLE BUS FEES 900099 293555 293555 SUMMER PROGRAMS 900099 171177 171177 EXTENDED DAY FEES 900099 143573 143573 17281345 809164 809164 7588 0 7588 7588 7588 46762 0 46762 46762 OTHER INCOME 900099 13775 13775 13775 25137243 17281345 0 877289 2400688 2400688 26460 26460 565390 397639 140147 27604 8039535 5650404 1994554 394577 327176 233182 79689 14305 1120905 787802 278089 55014 808381 563522 207592 37267 17392 12124 4466 802 30000 20914 7703 1383 53680 37422 13784 2474 107138 74576 27266 5296 292286 190490 70178 31618 94558 65917 24283 4358 858144 598213 220369 39562 914 637 235 42 18790 4303 14203 284 203944 142168 52374 9402 1082871 754869 278082 49920 102015 71115 26197 4703 AUXILIARY SERVICES 844320 844320 DEPARTMENT PROGRAMS 817162 777593 33547 6022 OTHER PROGRAM EXPENSES 344421 269207 19604 55610 STUDENT ACTIVITIES 230105 230105 305137 228765 35384 40988 18691412 14382435 3527746 781231 2463784 3043794 5105728 5424561 1012388 2559561 372352 247488 2000 32098 48923 523930 249839 24380118 9161099 15270427 15219019 6804220 10040354 293436 293436 159391 437737 32037754 37566712 1001201 771130 6020138 5393753 5850807 5677858 1232579 1189821 784922 796277 14889647 13828839 X 8410340 11145516 940223 4085163 7797544 8507194 17148107 23737873 32037754 37566712 6445831 143935 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10026515 2098377 942991 1754424 11313459 9586612 763603 323700 10026515 9532631 332382 23371 301772 9586612 8475655 280046 840430 63500 9532631 6850309 1071505 553841 8475655 0.14000 0.75200 0.10800 0 0 3325261 3325261 14182320 5264500 8917820 3173869 2524818 649051 3698668 1371781 2326887 15219019 10040354 F 10040354 STUDENT DEPOSIT 247773 AGENCY ACCOUNTS 81323 SWAP LIABILITY 247215 DEFERRED COMPENSATION 219966 796277 X 22880490 143935 -2400688 -2256753 25137243 0 25137243 16290724 0 16290724 2400688 2400688 18691412 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSIST OF THE FOLLOWING: DESIGNATED 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: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE SCHOOL IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEAR ENDED JUNE 30, 2014, THE SCHOOL HAD NO TAXABLE UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES WAS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE SCHOOL FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -2,400,688. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,400,688. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 GROUP NEWSPAPER ADVERTISEMENT 0 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 53397 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 117789 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATIONAL TRIPS 14012 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT 26460 0 0 0 0 0 0 211658 0 211658 CENTRAL AMERICA AND THE CARIBBEAN TO PROVIDE SUPPORT FOR CONSTRUCTING A SCHOOL BUILDING 17645 WIRE TRANSFER 1 HOSTED HAITI ART SHOW/BENEFIT FOR ST. ANDREW'S. CENTRAL AMERICA AND THE CARIBBEAN 1 8815 WIRE 0 0 0 0 0 0 1 FINANCIAL AID 110 2400688 PART I, LINE 2: FINANCIAL AID IS BASED SOLEY UPON DEMONSTRATED NEED, WHICH IS HELPED AT BEING ARRIVED AT BY EACH FAMILY SUBMITTING INFORMATION TO SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS). NEW FINANCIAL AID APPLICANTS MUST SUBMIT THE ONE PAGE SAES APPLICATION;PARENTS' FINANCIAL STATEMENT (PFS); AND A COPY OF THE PRIOR YEAR TAX RETURNS BY JANUARY 15, 2014 FOR THE UPCOMING SCHOOL YEAR. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT KOSASKY HEAD OF SCHOOL 307296 0 0 0 17860 0 12750 0 115711 0 453617 0 0 0 MARK MCKNIGHT CFO 140804 0 0 0 360 0 0 0 12489 0 153653 0 0 0 ROBERT HOLDEN ASSISTANT HEAD OF SCHOOL 149715 0 0 0 1584 0 7556 0 0 0 158855 0 0 0 PART I, LINE 1A ROBERT KOSASKY RECEIVED NON-TAXABLE DISCRETIONARY SPENDING ALLOWANCE IN THE AMOUNT OF $3,175. ROBERT KOSASKY RECEIVED A NON-TAXABLE HOUSING BENEFIT IN THE AMOUNT OF $51,049. A MARYLAND HEALTH AND HIGHER EDUCATIONAL FACILITIES AUTHORITY 520936091 2010-12-29 6245000 REFINANCE THE SCHOOL'S OUTSTANDING AUTHORITY POOLED LOAN PROGRAM REV BOND 0 0 0 A 567142 6245000 192310 6052690 2010 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 1 BRANCH BANKING AND TRUST COMPANY 6.110000000000 0 0 0 0 0 A 1 MARK MCKNIGHT CFO OF THE SCHOOL ADVANCE X 2000 2000 0 1 1 2000 X 8 1241247 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE 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 ENTIRE 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 CFO. 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 MONITOR 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 PUT IN THE HARDCOPY BOARD OF TRUSTEE 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 DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.