ROWLAND HALL-ST MARKS SCHOOL: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ROWLAND HALL-ST MARKS SCHOOL (EIN 87-0212477)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2015-05-15
IRS object ID: 201541359349306854
Schema version: 2013v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-05-15T15:13:00-05:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	202253063	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TANNER LLC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	36 S STATE STREET SUITE 600	AddressLine1
City	SALT LAKE CITY	City
State	UT	State
ZIP Code	84111	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	870212477	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROWLAND HALL-ST MARK'S SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	ROWL	BusinessNameControlTxt
Phone	8013557485	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	720 GUARDSMAN WAY	AddressLine1
City	SALT LAKE CITY	City
State	UT	State
ZIP Code	84108	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN HANSON	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	8013557485	PhoneNum
Signature	2015-05-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID SPERRY	PreparerPersonNm
PTIN	P00176382	PTIN
Phone	8015327444	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KEVIN HANSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	720 GUARDSMAN WAY	AddressLine1
City	SALT LAKE CITY	City
State	UT	State
ZIP Code	84108	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$20,298,435	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ROWLANDHALL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1867	FormationYr
Legal Domicile State	UT	LegalDomicileStateCd
Activity Or Mission	PRIVATE SCHOOL EDUCATION	ActivityOrMissionDesc
Voting Members Governing Body	26	VotingMembersGoverningBodyCnt
Voting Members Independent	26	VotingMembersIndependentCnt
Total Employee	383	TotalEmployeeCnt
Total Volunteers	793	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,532,101	PYContributionsGrantsAmt
CY Contributions Grants	$1,852,867	CYContributionsGrantsAmt
PY Program Service Revenue	$18,507,472	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,222,341	CYProgramServiceRevenueAmt
PY Investment Income	$221,008	PYInvestmentIncomeAmt
CY Investment Income	$203,349	CYInvestmentIncomeAmt
PY Other Revenue	$22,797	PYOtherRevenueAmt
CY Other Revenue	$19,878	CYOtherRevenueAmt
PY Total Revenue	$22,283,378	PYTotalRevenueAmt
CY Total Revenue	$20,298,435	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$11,892,606	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$11,794,908	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$369,549	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,397,983	PYOtherExpensesAmt
CY Other Expenses	$8,773,740	CYOtherExpensesAmt
PY Total Expenses	$20,290,589	PYTotalExpensesAmt
CY Total Expenses	$20,568,648	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,992,789	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$270,213	CYRevenuesLessExpensesAmt
Total Assets BOY	$47,985,550	TotalAssetsBOYAmt
Total Assets EOY	$48,658,045	TotalAssetsEOYAmt
Total Liabilities BOY	$4,456,738	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,207,210	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$43,528,812	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$44,450,835	NetAssetsOrFundBalancesEOYAmt
Mission	WE INSPIRE STUDENTS TO LEAD ETHICAL AND PRODUCTIVE LIVES THROUGH A COLLEGE PREPARATORY PROGRAM THAT PROMOTES THE PURSUIT OF ACADEMIC AND PERSONAL EXCELLENCE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$17,638,608	ExpenseAmt
Revenue	$18,242,219	RevenueAmt
Desc	PRIVATE SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE	Desc
Total Program Service Expenses	$17,638,608	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	383	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	26	GoverningBodyVotingMembersCnt
Independent Voting Member	26	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KEVIN HANSON	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	8013557485	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	720 GUARDSMAN WAY	AddressLine1
City	SALT LAKE CITY	City
State	UT	State
ZIP Code	84108	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
RICHARD BADENHAUSEN
BOARD CHAIR	10.00	Yes (X)	$0	$0	$0
JOHN BIRD
CHAIR, FINANCE COMMITTEE	5.00	Yes (X)	$0	$0	$0	Yes (X)
ALEX BOCOCK
BOARD MEMBER	4.00	Yes (X)	$0	$0	$0
FRANCE DAVIS
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SAM GOLDSTEIN
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
PHILIP MCCARTHEY
BOARD VICE CHAIR	7.00	Yes (X)	$0	$0	$0	Yes (X)
JENNIFER PRICE-WALLIN
CHAIR, DEVELOPMENT COMMITT	10.00	Yes (X)	$0	$0	$0
IRA RUBINFELD
CHAIR, EDUCATION COMMITTEE	5.00	Yes (X)	$0	$0	$0
AMY BAKER
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
SCOTT B HAYASHI
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
JILL LANG
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
KURT LARSEN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SABA SIDDIQUI
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
ROBERT STEINER
FORMER BOARD CHAIR	3.00	Yes (X)	$0	$0	$0	Yes (X)
BRIAN BARKER
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
JOSH KANTER
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
AKEMI LOUCHHEIM
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
RACHEL SWEET MARTIN
CHAIR, ALUMNI COMMITTEE	3.00	Yes (X)	$0	$0	$0
CAROL CLAWSON
CHAIR, LEGAL COMMITTEE	5.00	Yes (X)	$0	$0	$0
VIVIAN LEE
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
JOHN MCNAMARA
CHAIR, CONSTRUCTION COMMITTEE	5.00	Yes (X)	$0	$0	$0
WOOD MOYLE
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
LUZ ROBLES
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
ANNA TOPHAM
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
MICHAEL WEINHOLTZ
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
MELISSA ORFORD
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
ALAN C SPARROW
HEAD OF SCHOOL	40.00		$265,314	$0	$42,089		Yes (X)	Yes (X)
JULIE A BARRETT
ASSOC. HEAD/SECRETARY OF B	40.00		$139,861	$0	$16,617			Yes (X)
KEVIN D HANSON
CFO	40.00		$135,837	$0	$75,686			Yes (X)
PATRICK GODFREY
DIRECTOR OF TECNOLOGY	40.00		$104,261	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$645,273	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$134,392	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
BUD MAHAS CONSTRUCTION
917 W DULUTH AVE	SALT LAKE CITY	UT	84116	GENERAL CONTRACTOR	$3,627,887
SAGE DINING SERVICES
1402 YORK ROAD STE 100	LUTHERVILLE	MD	21093	DINING	$543,449
ESHERICK HOMSEY DODGE & DAVIS
500 TREAT AVE	SAN FRANCISCO	CA	94110	ARCHITECTURAL DESIGNS	$296,284
ORCHARD LLC
5294 S LUCKY CLOVER LANE	MURRAY	UT	84123	NETWORKING/TECHNOLOGY	$222,790
APPLE COMPUTER INC
PO BOX 4846095	DALLAS	TX	75284	COMPUTERS	$220,280

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,852,867	AllOtherContributionsAmt
Total Contributions	$1,852,867	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	$15,248,864	$15,248,864
AUXILIARY SERVICES	$2,248,333	$2,248,333
FEES & ASSESSMENTS	$708,340	$708,340
SKI SWAP	$16,804	$16,804

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,222,341	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$203,349	TotalRevenueColumnAmt
Exclusion	$203,349	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Total Revenue Column	$19,878	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,878	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,878	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,298,435	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,242,219	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$203,349	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$547,846	TotalAmt
Management And General	$463,218	ManagementAndGeneralAmt
Fundraising	$84,628	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,130,348	TotalAmt
Program Services	$8,414,203	ProgramServicesAmt
Management And General	$587,781	ManagementAndGeneralAmt
Fundraising	$128,364	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,390,255	TotalAmt
Program Services	$1,195,818	ProgramServicesAmt
Management And General	$144,910	ManagementAndGeneralAmt
Fundraising	$49,527	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$726,459	TotalAmt
Program Services	$641,176	ProgramServicesAmt
Management And General	$70,728	ManagementAndGeneralAmt
Fundraising	$14,555	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,135	TotalAmt
Management And General	$1,135	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$38,035	TotalAmt
Management And General	$38,035	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$158,568	TotalAmt
Program Services	$18,748	ProgramServicesAmt
Management And General	$139,820	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$106,146	TotalAmt
Program Services	$86,621	ProgramServicesAmt
Management And General	$18,122	ManagementAndGeneralAmt
Fundraising	$1,403	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$855,304	TotalAmt
Program Services	$855,304	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$271,564	TotalAmt
Program Services	$271,564	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$415,165	TotalAmt
Program Services	$378,356	ProgramServicesAmt
Management And General	$24,731	ManagementAndGeneralAmt
Fundraising	$12,078	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$943,109	TotalAmt
Program Services	$754,487	ProgramServicesAmt
Management And General	$188,622	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$278,430	TotalAmt
Program Services	$222,288	ProgramServicesAmt
Management And General	$56,142	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FINANCIAL AID	$2,087,782	$2,087,782	$0	$0
GENERAL AND MISC EXPENS	$806,921	$155,448	$651,249	$224
TEXT BOOKS, ACTIVITY FE	$587,034	$587,034	$0	$0
FOOD CHARGES	$539,168	$539,168	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,685,379	TotalAmt
Program Services	$1,430,611	ProgramServicesAmt
Management And General	$175,998	ManagementAndGeneralAmt
Fundraising	$78,770	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,568,648	TotalAmt
Program Services	$17,638,608	ProgramServicesAmt
Management And General	$2,560,491	ManagementAndGeneralAmt
Fundraising	$369,549	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,550,797	BOYAmt
EOY	$6,274,162	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,485,905	BOYAmt
EOY	$1,006,366	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$173,314	BOYAmt
EOY	$239,939	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$43,338,428	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,552,085	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$27,800,522	BOYAmt
EOY	$31,786,343	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$7,489,911	BOYAmt
EOY	$8,840,794	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$485,101	BOYAmt
EOY	$510,441	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$47,985,550	BOYAmt
EOY	$48,658,045	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$583,139	BOYAmt
EOY	$586,510	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,569,730	BOYAmt
EOY	$2,266,777	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,303,869	BOYAmt
EOY	$1,353,923	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,456,738	BOYAmt
EOY	$4,207,210	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$32,700,348	BOYAmt
EOY	$35,341,918	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,163,483	BOYAmt
EOY	$2,519,236	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,664,981	BOYAmt
EOY	$6,589,681	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$43,528,812	BOYAmt
EOY	$44,450,835	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$47,985,550	BOYAmt
EOY	$48,658,045	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$270,213	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,192,236	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$9,085,145	BeginningYearBalanceAmt
Contributions	$924,700	ContributionsAmt
Investment Earnings Or Losses	$1,304,849	InvestmentEarningsOrLossesAmt
Other Expenditures	$371,494	OtherExpendituresAmt
End Year Balance	$10,943,200	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,717,403	BeginningYearBalanceAmt
Contributions	$690,495	ContributionsAmt
Investment Earnings Or Losses	$941,093	InvestmentEarningsOrLossesAmt
Other Expenditures	$263,846	OtherExpendituresAmt
End Year Balance	$9,085,145	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,990,959	BeginningYearBalanceAmt
Contributions	$693,518	ContributionsAmt
Investment Earnings Or Losses	$270,838	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$209,091	GrantsOrScholarshipsAmt
Other Expenditures	$28,821	OtherExpendituresAmt
End Year Balance	$7,717,403	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,443,650	BeginningYearBalanceAmt
Contributions	$2,346,763	ContributionsAmt
Investment Earnings Or Losses	$1,355,583	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$45,900	GrantsOrScholarshipsAmt
Other Expenditures	$101,397	OtherExpendituresAmt
Administrative Expenses	$7,740	AdministrativeExpensesAmt
End Year Balance	$6,990,959	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,886,165	BeginningYearBalanceAmt
Contributions	$251,969	ContributionsAmt
Investment Earnings Or Losses	$185,516	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$110,000	GrantsOrScholarshipsAmt
End Year Balance	$3,443,650	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.40000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.60000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,126,013	OtherCostOrOtherBasisAmt
Book Value	$21,126,013	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,998,232	OtherCostOrOtherBasisAmt
Depreciation	$8,143,761	DepreciationAmt
Book Value	$9,854,471	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$344,513	OtherCostOrOtherBasisAmt
Depreciation	$344,513	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,951,358	OtherCostOrOtherBasisAmt
Depreciation	$2,301,755	DepreciationAmt
Book Value	$649,603	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$918,312	OtherCostOrOtherBasisAmt
Depreciation	$762,056	DepreciationAmt
Book Value	$156,256	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,786,343	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
MARKETABLE SECURITIES	$8,701,784	F
OTHER INVESTMENTS	$139,010	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$8,840,794	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$988,384
DEFERRED COMPENSATION	$139,010
ACCRUED PAYROLL TAXES	$75,611
ACCRUED RETIREMENT CONTRIBUTION	$61,774
OTHER MISCELLANEOUS ACCRUALS	$89,144

Field	Value	IRS element (for citing)
Total Liability	$1,353,923	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$21,510,415	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,192,236	NetUnrealizedGainsInvstAmt
Other Revenue	$19,744	OtherRevenueAmt
Revenue Not Reported	$1,211,980	RevenueNotReportedAmt
Revenue Subtotal	$20,298,435	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$20,298,435	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,588,392	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$19,744	OtherExpensesIncludedAmt
Expenses Not Reported	$19,744	ExpensesNotReportedAmt
Expenses Subtotal	$20,568,648	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$20,568,648	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	AS OF JUNE 30, 2014, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THE SCHOOL IS NO LONGER SUBJECT TO SELECTION FOR U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2010. THERE ARE NO INCOME TAX EXAMINATIONS IN PROGRESS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SKI SWAP EXP NETTED WITH REVENUE
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SKI SWAP EXP NETTED WITH REVENUE
PART XII AND XIII LINES 2D	PART XII AND XIII LINES 2D ARE A RECLASSIFICATION OF SKI SWAP EXPENSE INCLUDED IN EXPENSES FOR THE AUDIT, WHICH WAS NETTED WITH THE SKI SWAP INCOME IN THE STATEMENT OF REVENUE ON PART VIII OF FORM 990.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	ROWLAND HALL-ST. MARK'S PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL RECRUITING MEDIA AND BROCHURES AS WELL AS IN APPLICATIONS AND STUDENT CONTRACTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	0	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ALAN C SPARROW
HEAD OF SCHOOL	$265,314	$0	$0	$0	$0	$0	$42,089	$0	$0	$0	$307,403	$0	$0	$0
JULIE A BARRETT
ASSOC. HEAD/SECRETARY OF B	$139,861	$0	$0	$0	$0	$0	$0	$0	$16,617	$0	$156,478	$0	$0	$0
KEVIN D HANSON
CFO	$135,837	$0	$0	$0	$0	$0	$58,803	$0	$16,883	$0	$211,523	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	ITEMS ARE INCLUDED IN THE W-2 FRINGE BENEFIT INCOME OR DIRECTLY IN THE COMPENSATION REPORTED ON THE W-2 FOR THE PERSON LISTED IN FORM 990 FOR WHOM THE RELEVANT ITEMS WERE PROVIDED. THE ALLOWANCES AND OTHER ITEMS ARE ALL REPORTED AS TAXABLE INCOME TO THE PERSON.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	UPON COMPLETION OF THE IRS FORM 990, THE FINANCE COMMITTEE OF THE BOARD RECEIVED THE RETURN IN ORDER TO UNDERTAKE A MAJOR REVIEW. ONE FULL FINANCE COMMITTEE WAS SET ASIDE IN WHICH ALL BOARD MEMBERS WERE INVITED TO PARTICIPATE IN THE REVIEW AND SUGGEST ANY CHANGES/CORRECTIONS. THE AREAS OF SIGNIFICANT REVIEW ARE DESIGNATED - PART VI GOVERNANCE, MANAGEMENT AND DISCLOSURE; PART VI POLICIES AND COMPLIANCE; AND PART VII COMPENSATION. THESE SECTIONS RECEIVED THE DEEPEST REVIEW FROM THE FINANCE COMMITTEE AND BOARD TO REVIEW ACCURACY AND COMPLIANCE WITH REQUIREMENTS SET BY THE IRS AND OTHER GOVERNING AGENCIES. AFTER THE REVIEW IN THE FINANCE COMMITTEE, A COPY OF THE COMPLETED IRS FORM 990 WAS PROVIDED TO THE FULL GOVERNING BODY PRIOR TO FILING THE RETURN. THERE WAS A QUICK REVIEW OF THE HIGHLIGHTS OF THE FINANCE COMMITTEE REVIEW AS WELL AS THE HIGHLIGHTS OF IRS FORM 990 IN THE BOARD MEETING. IT IS EXPECTED THAT ALL TRUSTEES ARE FAMILIAR WITH THE CONTENTS OF THE RETURN. ONCE ALL THE TRUSTEES WERE COMFORTABLE WITH THE REVIEW PROCESS AND COMPLETION OF IRS FORM 990, THE AUDITORS THEN FILED THE FORM 990 WITH THE APPROPRIATE AGENCIES.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO EACH TRUSTEE FOR THEM TO READ AND TO HAVE THEM SIGN THAT THEY UNDERSTAND AND AGREE TO ACCEPT COMPLIANCE WITH THE POLICY. THE BUSINESS OFFICE AND THE FINANCE COMMITTEE WORK TOGETHER TO MONITOR AND ENFORCE COMPLIANCE AND CHECK THAT THERE ARE NO POTENTIAL CONFLICTS FROM ANY TRANSACTIONS UNDERTAKEN. IF THERE IS A MATTER THAT REQUIRES A VOTE OF THE GOVERNING BODY, SHOULD THERE BE ANY TRUSTEE THAT MIGHT HAVE POTENTIAL CONFLICT OF INTEREST, THEY ARE PROHIBITED FROM PARTICIPATION IN THAT VOTE.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD REVIEWS AND MAINTAINS FAMILIARITY WITH THE SAFE HARBOR CLAUSES REGARDING THE COMPENSATION OF THE HEAD OF SCHOOL AND OTHER KEY EMPLOYEES OF THE ORGANIZATION. RELEVANT DATA THAT IS GATHERED FROM THE LATEST ANNUAL SURVEYS FROM COMPARABLE SCHOOLS BOTH NATIONALLY AND REGIONALLY IS RELIED ON TO ENSURE REASONABLE COMPENSATION. THE DATA IS REVIEWED BY TRUSTEES THAT ARE INDEPENDENT AND UPHOLD THEIR FIDUCIARY RESPONSIBILITIES TO THE SCHOOL TO DETERMINE WHAT IS REASONABLE PAY AND COMPENSATION. THE REVIEW OF THE DATA AND THE DETERMINATION OF THE COMPENSATION ARE DOCUMENTED TO RECORD HOW THE COMPENSATION WAS DETERMINED. THESE RECORDS HELP JUSTIFY ANY COMPLAINTS OR CONTESTS AS TO THE REASONABLENESS OF THE COMPENSATION. THE COMMITTEE REPORTS TO THE BOARD OF TRUSTEES AND THEY REVIEW THE DETERMINATION FOR ACCURACY AND REASONABLENESS, AS WELL AS FOR APPROVAL. THIS PROCESS IS FOLLOWED FOR THE COMPENSATION OF THE HEAD OF SCHOOL, AS WELL AS THE OTHER KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	THIS IS AVAILABLE UPON REQUEST.
PART XI, LINE 2C	THERE HAS BEEN NO CHANGE TO EITHER THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.