2015-11-13T08:35:09-08:00 2015-06-30 Johnson Lawdahl PLLC 3420 E Shea Blvd Ste 152 Phoenix AZ 85028 990 2014-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 KATHRYN A PETERS CFO 2015-11-13 MARK A JOHNSON CPA P00741259 6026676040 2014 2016-04-25 22:37:26Z KATHRYN A PETERS 25358205 false false X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL. 19 19 342 150 0 6999699 5353251 17518612 18234407 630172 1420543 0 25148483 25008201 2045601 1589487 0 11895699 12479216 0 657837 5646217 5680090 19587517 19748793 5560966 5259408 51623820 53888098 12473112 11007573 39150708 42880525 PCDS PREPARES PROMISSING STUDENTS TO BECOME RESPONSIBLE LEADERS AND LIFELONG LEARNERS THROUGH AN EDUCATION THAT EMPHASIZES INTELLECTUAL ENGAGEMENT, INDEPENDENCE, COLLABORATION, CREATIVITY, AND INTEGRITY. false false 12146342 1589487 17271199 EDUCATIONAL INSTRUCTION/NUMBER OF STUDENTS = 730INDIVIDUAL STUDENTS RECEIVING GRANTS = 180 1176991 963208 ANCILLIARY SERVICES PROVIDED TO STUDENTS/NUMBER OF STUDENTS = 730 13323333 true true false false false true false false true true true false false false true true true false true false false false false false false false false false true true false false false false false false false true false true true true false false false false true false false false false true 24 0 true 342 true false false false false false false false false 0 false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false AZ X X X THE SCHOOL 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 JAHM NAJAFI President 1.00 0.00 X X 0 0 0 TAYLOR BURKE EX VICE PRES 1.00 0.00 X 0 0 0 DONNA JONSON V P - ADVANCEME 1.00 0.00 X 0 0 0 MICHELLE HOSMAR V P - FACILITIE 1.00 0.00 X 0 0 0 DAVID LEWIS CO-VP-FINANCE 1.00 0.00 X 0 0 0 CHARLES W SHIELDS CO-VP-FINANCE 1.00 0.00 X 0 0 0 CHARLENE WHITFILL VP - TRUSTEESHI 1.00 0.00 X 0 0 0 TRACY BRENNAN BOARD MEMBER 1.00 0.00 X 0 0 0 DON DADY BOARD MEMBER 1.00 0.00 X 0 0 0 MARK DETMER BOARD MEMBER 1.00 0.00 X 0 0 0 PAULETTE DODSON BOARD MEMBER 1.00 0.00 X 0 0 0 NICHOLAS S FIRESTONE BOARD MEMBER 1.00 0.00 X 0 0 0 ADAM GOODMAN BOARD MEMBER 1.00 0.00 X 0 0 0 AUGUSTINE GOMEZ PRES, ALUMNI 1.00 0.00 X 0 0 0 TIM LOUIS BOARD MEMBER 1.00 0.00 X 0 0 0 MARGAUX ROSEN BOARD MEMBER 1.00 0.00 X 0 0 0 TRACY SCHWIMMER BOARD MEMBER 1.00 0.00 X 0 0 0 WENDY SELIG-PRIEB BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREW RODIN HEADMASTER 50.00 0.00 X X 384525 0 78263 SUSAN GREENFIELD PRES, PARENT 1.00 0.00 X 0 0 0 KATHY PETERS CFO 50.00 0.00 X 145050 0 23152 MORT DUKEHART MS HEAD 50.00 0.00 X 138425 0 22936 ROSE ABERO ASST HEAD EXT AFF 50.00 0.00 X 158425 0 13320 RICH RENDE CURR DIRECTOR 50.00 0.00 X 135925 0 13950 JENNY TREADWAY DEAN OF STUDENT 50.00 0.00 X 101925 0 17851 JACQUIE IVINS LS HEAD 50.00 0.00 X 105050 0 18218 1169325 187690 7 false true false SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 742418 ARCHITEKTON 464 SOUTH FARMER AVENUE SUITE 101 TEMPE AZ 85281 ARCHITECT SERVICES 388002 ABM PO BOX 951864 DALLAS TX 75395 JANITORIAL SERVICES 210489 CRESA PHOENIX 2398 E CAMELBACK ROAD SUITE 900 PHOENIX AZ 85016 PROJECT MANAGEMENT 129525 HAYDON CONSTRUCTION 4640 E COTTON GIN LOOP PHOENIX AZ 85040 CONSTRUCTION 5236300 5 5353251 2834296 5353251 AUXILLIARY REVENUE 963208 963208 TUITION AND FEE REVENUE 17271199 17271199 18234407 1454353 1454353 0 0 0 316194 350004 -33810 -33810 -33810 0 0 0 0 25008201 18234407 1420543 0 1589487 1589487 0 0 611841 611841 0 9419912 7029525 2069878 320509 494942 494942 1234479 986777 208414 39288 718042 526284 170804 20954 0 45611 45611 42198 42198 0 0 117719 117719 982761 618526 364235 54999 2536 52463 1834428 1207877 353248 273303 88433 6003 82430 0 609798 140009 469789 661 661 0 161701 97776 63925 20971 20971 0 1313817 1023989 289828 298507 5693 292814 RECRUITMENT 57352 57352 BAD DEBTS 23612 23612 ENTERTAINMENT 16540 7226 5531 3783 MISCELLANEOUS 10982 10982 0 19748793 13323333 5767623 657837 7352358 4807744 3178242 1849662 3880865 4356647 187866 163730 0 0 0 14351 15540 305608 323395 39505490 14758516 19661530 24746974 16148368 16786994 894632 837412 0 0 0 51623820 53888098 2753874 2030730 5564009 7276858 84198 94808 4000000 1500000 71031 105177 12473112 11007573 X 26773380 29569240 4108351 5041959 8268977 8269326 39150708 42880525 51623820 53888098 5259408 -1529591 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22 4581669 -3648061 5041959 true true false true X 8268977 114905 -114556 8269326 8014819 254158 8268977 8012141 2678 8014819 7996139 16002 8012141 7984538 11601 7996139 1.00000 false false false 35650877 11454147 24196730 3318277 2865371 452906 536336 438998 97338 24746974 DEFERRED COMPENSATION 105177 105177 X 21771404 -1529591 -1529591 23300995 117719 1589487 1707206 25008201 18041587 18041587 117719 1589487 1707206 19748793 Part IV, Line 2b: Explanation of escrow account liability STUDENT ACTIVITY FUNDS HELD IN TRUST FOR BENEFIT OF STUDENT TRAVEL, CLUBS AND CIVIC ACTIVITIES. Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE INCOME FOR VARIOUS RESTRICTED AND UNRESTRICTED PURPOSES. Part X : FIN48 Footnote THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. CONSEQUENTLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.THE SCHOOL'S EXEMPT ORGANIZATION RETURNS FOR THE CURRENT FISCAL YEAR AND FISCAL YEARS ENDED JUNE 30, 2012, 2013 AND 2014 ARE SUBJECT TO REVIEW AND EXAMINATION BY THE TAXING AUTHORITIES. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID AND SCHOLARSHIPS $1589487 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID AND SCHOLARSHIPS $1589487 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized RACIALLY NONDISCRIMINATORY POLICY IS PRINTED ON ALL BROCHURES, ADMISSIONS APPLICATIONS AND ON THE ADMISSIONS LINK ON THE SCHOOL'S WEBSITE. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true 0 0 FINANCIAL AID AND SCHOLARSHIPS 180 1589487 BOOK VALUE NEEDS-BASED PROCESS Grantmaker's Description of How Grants are Used FINANCIAL AID POLICY:PHOENIX COUNTRY DAY SCHOOL VALUES AND SEEKS STUDENTS FROM DIVERSE ECONOMIC BACKGROUNDS. THE SCHOOL SELECTS STUDENTS FOR ADMISSION ON THE BASIS OF THEIR QUALIFICATIONS, NOT FINANCIAL CIRCUMSTANCES.THE BOARD OF TRUSTEES, ADMINISTRATION, AND PARENTS' ASSOCIATION HAVE MADE A STRONG COMMITMENT TO ASSIST THOSE FAIMILIES THAT CANNOT AFFORD TO SEND THEIR CHILDREN TO PHOENIX COUNTRY DAY SCHOOL WITHOUT FINANCIAL ASSISTANCE. AS THE TUITION REVENUE ONLY COVERS APPROXIMATELY 80% OF THE ACTUAL COST OF EDUCATING A STUDENT, EACH STUDENT ALREADY RECEIVES A FORM OF FINANCIAL SUPPORT. ADDITIONALLY, 23% OF THE STUDENT BODY RECEIVES DIRECT FINANCIAL ASSISTANCE THROUGH THE PHOENIX COUNTRY DAY SCHOOL FINANCIAL AID PROGRAM. THE FINANCIAL AID COMMITTEE, BASED UPON THE FINANCIAL NEED OF THE FAMILY AND THE AVAILABILITY OF THE SCHOOL'S FINANCIAL AID FUNDS FOR THAT YEAR, DETERMINES THE AMOUNT OF FINANCIAL AID OFFERED TO EACH FAMILY. FOR ASSISTANCE IN DETERMINING THE FINANCIAL NEED OF THE FAMILY, THE COMMITTEE USES CALCULATIONS MADE BY THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID, A DIVISION OF EDUCATIONAL TESTING SERVICE, AND OTHER INFORMATION SUPPLIED BY THE FAMILY. ALL FINANCIAL INFORMATION RECEIVED BY THE SCHOOL AND INFORMATION REGARDING FINANCIAL AID AND AWARDS ARE CONSIDERED CONFIDENTIAL WITHIN THE SCHOOL OFFICES.FINANCIAL AID IS USUALLY LIMITED TO TUITION. FAMILIES SEEKING FINANCIAL AID SHOULD BE AWARE THAT IN MOST CASES THEY WILL BE RESPONSIBLE FOR LUNCH, BOOKS AND OTHER FEES AS WELL AS OCCASIONAL OTHER EXPENSES SUCH AS CLASS TRIPS. AWARD DECISIONS ARE MADE AFTER AN APPLICANT IS ADMITTED TO PHOENIX COUNTY DAY SCHOOL BUT BEFORE CONTRACTS ARE ISSUED. CURRENT FAMILIES WISHING EITHER CONTINUANCE OF FINANCIAL AID, OR TO BEGIN FINANCIAL AID FOR THE COMING SCHOOL YEAR DUE TO UNEXPECTED FINANCIAL DIFFICULTIES, SHOULD COMPLETE THE FINANCIAL AID APPLICATION BY THE REQUIRED DATE. ONCE THE FINANCIAL AID COMMITTEE MEET AND AWARDS HAVE BEEN GRANTED, CONTRACTS WILL BE ISSUED REFLECTING THE AMOUNT OF AID ISSUED AND THE TUITION BALANCE. THE BUSINESS OFFICE WILL STIPULATE A BREAKDOWN OF THE OTHER FEE OBLIGATIONS AT THAT TIME. THE CONTRACTS ARE, OF COURSE, CONTINGENT UPON THE STUDENT CONTINUING TO MEET THE ACADEMIC AND BEHAVIORAL EXPECTATIONS OF THE SCHOOL AS OUTLINED IN ITS DIVISIONAL HANDBOOKS AND AMENDMENTS THERETO.ANY STUDENT WHOSE ENROLLMENT CONTRACT IS BEING WITHHELD FOR NOT MEETING THE SCHOOL'S ACADEMIC OR BEHAVIORAL EXPECTATIONS WILL NOT RECEIVE A FINANCIAL AID OFFER UNTIL A RESOLUTION OF THE CONTRACT DECISION IS MADE. A STUDENT HOLDING A FINANCIAL AID OFFER MAY HAVE BOTH RESCINDED FOR FAILURE TO MEET THE SCHOOL'S EXPECTATIONS. X true true X X X X false false false false false false false false false false ANDREW RODIN HEADMASTER 340000 44525 52548 25715 462788 KATHY PETERS CFO 145000 50 14500 8652 168202 MORT DUKEHART MS HEAD 138375 50 13838 9098 161361 ROSE ABERO ASST HEAD EXT AFF 158375 50 13320 171745 Part I, Line 1a: Relevant information in regards to selections on 1a. ANDREW RODIN HEADMASTER 44525 TUITION TUITION ASSISTA ADAM GOODMAN BOARD MEMBER 5285 PURCH OF FURNITURE false LYDIA RODIN SPOUSE 32400 DEVELOPMENT DEPT false Schedule L, Part V Supplemental Information THE SCHOOL PURCHASED FURNITURE FROM THE COMPANY OF A BOARD MEMBER.THE SCHOOL EMPLOYED SPOUSE OF THE HEAD OF SCHOOL IN THE DEVELOPMENT DEPARTMENT. X PLEDGES RECEIVABLE 1 10000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 7500 FAIR MARKET VALUE X SERVICES 1 6731 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X SERVICES 1 90109 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 75000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 50000 FAIR MARKET VALUE X SERVICES 1 29637 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 35000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 50000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 10000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 7500 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 10000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 50000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 15000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 300000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 10000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 50000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 50000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 200000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 37500 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 30000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 10000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 100000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 5250 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 20000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 25000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 75000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 30000 FAIR MARKET VALUE X PLEDGES RECEIVABLE 1 700000 FAIR MARKET VALUE 2834296 false false false Form 990, Part VI, Line 11b: Form 990 Review Process THE SCHOOL'S AUDIT/CPA FIRM PREPARES THE DRAFT OF FORM 990 AND SUBMITS IT, ALONG WITH SUPPORTING WORK PAPERS, TO THE COMPTROLLER AND CFO FOR EVIEW. THE CFO WILL REQUEST ANY NECESSARY ADJUSTMENTS BE MADE, WITH A FINAL VERSION DISTRIBUTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW PRIOR TO THE NOVEMBER COMMITTEE MEETING. ONCE THE DRAFT IS FINALIZED FOR FILING, THE ENTIRE BOARD IS NOTIFIED OF ITS AVAILABILITY FOR THEIR REVIEW. THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD FOR REVIEW IN THE OFFICE OF THE CHIEF FINANCIAL OFFICER. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ON AN ANNUAL BASIS, ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A COMPLIANCE CERTIFICATE VERIFYING THAT: 1) THEY HAVE RECEIVED AND READ THE PCDS CONFLICT OF INTEREST POLICY; 2) THAY AGREE TO COMPLY WITH THE POLICY; 3) THEY HAVE NOT KNOWINGLY VIOLATED ANY PROVISION OF THE POLICY SINCE THEIR INITIAL APPOINTMENT TO THE BOARD, AND 4) THEY HAVE ATTACHED A LISTING OF ANY INTEREST THAT MAY GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST BETWEEN THEMSELVES AND THE SCHOOL, INCLUDING ANY TRANSACTIONS OR RELATIONSHIPS WITH PCDS INVOLVING AN IMMEDIATE MEMBER OF THEIR FAMILY. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management DETERMINATION OF COMPENSATION FOR HEAD OF SCHOOL: THE BOARD OF TRUSTEE OBTAINS AND RELIES ON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING COMPENSATION DECISIONS. RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees DETERMINATION OF COMPENNSATION FOR OFFICERS AND KEY EMPLOYEES: THE HEAD OF SCHOOL OBTAINS ANS RELIES ON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING COMPENSATION DECISIONS. RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR POSITIONS IN SIMILAR ORGRANIZATIONS, CURRENT COMPENSATION SURVEYS COMPLIED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection THE SCHOOL FORM 990 IS AVAILABLE ON THE WEBSITE GUIDESTAR AND IS AVAILABLE UPON REQUEST. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE SCHOOL DOES NOT MAKE AVAILABLE TO THE GENERAL PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR AUDITED FINANCIAL STATEMENTS; HOWEVER, ALL SUCH DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THESE DOCUMENTS ARE ALSO MADE AVAILABLE TO CERTAIN INTERESTED THIRD PARTIES SUCH AS ITS ACADEMIC ACREDITATION ORGANIZATION, BANKS, DONORS, PROTENTIAL DONORS AND PARENTS. INDEPENDENT SCHOOLS CORPORATE TAX FDTN 3219 E CAMELBACK ROAD SUITE 288 PHOENIX AZ 85018 274662958 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 11A, I N/A false ARIZONA INDEPENDENT SCHOOLS SCHOL FDTN 423 N TUCSON BLVD TUCSON AZ 85716 311623961 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 9 N/A false false false true false false false false false false false false false false true true false true false true ARIZONA INDEPENDENT SCHOOLS SCHOL FDTN c 527100 CASH