2014-05-14T20:00:29-05:00 2013-06-30 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2012-07-01 314379452 COLUMBUS SCHOOL FOR GIRLS COLU 6142520781 56 S Columbia Avenue Columbus OH 43209 JANE GIBSON 2014-04-16 true Rachel Spurlock P00520729 6144690001 2012 2015-11-30 17:44:51Z MRS ELIZABETH LEE 80 S Columbia Avenue Columbus OH 43209 20859592 false X WWW.COLUMBUSSCHOOLFORGIRLS.ORG X 1898 OH COLUMBUS SCHOOL FOR GIRLS LANDMARK CAPITAL CAMPAIGN PROJECT CONITNUED IN THE 2012-2013 SCHOOL YEAR. THE HEALTH & WELLNESS CENTER OPENED AUGUST, 2012. CONSTRUCTION CONTINUES ON THE FINAL PHASE OF THE PROJECT, WHICH IS THE THEATER. THE NEW THEATER WILL OPEN IN APRIL, 2014. 34 33 327 250 0 0 2888174 4177577 12072076 11535848 825684 1015962 1687258 147119 17473192 16876506 1475494 1333113 0 0 9112679 9408947 34338 153684 689734 4126761 4408024 14749272 15303768 2723920 1572738 48074601 51380137 14261839 13821173 33812762 37558964 X IN FULFILLMENT OF OUR MISSION AND PHILOSOPHY WE STRIVE TO EMBRACE THE VITALITY OF A DIVERSE COMMUNITY AND PROVIDE A CURRICULUM THAT REFLECTS MULTIPLE CULTURES AND GLOBAL CONNECTEDNESS; DEVELOP LEADERSHIP CAPACITY AND INSTILL A COMMITMENT TO SOCIAL AND CIVIC RESPONSIBILITY AND LIFELONG SERVICE TO OTHERS; (CONTINUED IN SCHEDULE O) false false 10452545 9539084 COLUMBUS SCHOOL FOR GIRLS (CSG) IS A COLLEGE PREPARATORY INDEPENDENT DAY SCHOOL IN CENTRAL OHIO. CSG'S HAS AN ENROLLMENT OF 560 STUDENTS, FROM PRE-SCHOOL TO GRADE 12. THE SCHOOL IS COMMITTED TO ITS FUNDAMENTAL VALUES: SEPARATE EDUCATION FOR WOMEN, CHALLENGING PREPARATION FOR COLLEGE, AND SUPPORTIVE RELATIONSHIPS, DIVERSITY, AND EXCELLENCE IN ALL ENDEAVORS BY OFFERING ACADEMIC EXCELLENCE IN A SINGLE SEX ENVIRONMENT. THE MAIN SOURCE OF REVENUE IS TUITION, SUPPLEMENTED BY FUNDRAISING AND ENDOWMENT FUNDS. CSG HAS ALSO BEEN IN A CAPITAL CAMPAIGN TO BUILD A HEALTH & WELLNESS CENTER AND THEATER SINCE 2010. THE CAMPAIGN FUNDS ARE INCLUDED IN THE REVENUE FIGURES. 1333113 1333113 1333113 COLUMBUS SCHOOL FOR GIRLS AWARDS FINANCIAL AID TO STUDENTS BASED ON THE FAMILY'S ECONOMIC NEEDS. AN INDEPENDENT SERVICE IS USED TO ASSESS THE FINANCIAL NEEDS OF THE APPLICANTS. THIS SERVICE IS SIMILAR TO SERVICES USED BY OTHER INDEPENDENT PRIVATE SCHOOLS, COLLEGES, AND UNIVERSITIES. TOTAL FINANCIAL AID WAS AWARDED TO 136 STUDENTS IN THE AMOUNT OF $1,333,113 DURING THE 2012-2013 SCHOOL YEAR. THIS INCLUDES TUITION REMISSION TO 29 FACULTY AND STAFF CHILDREN IN THE AMOUNT OF $351,713. 626027 820636 CSG OFFERS A CHALLENGING, DEVELOPMENTALLY-APPROPRIATE ACADEMIC PROGRAM IN A SUPPORTIVE ENVIRONMENT; PROVIDES A VARIETY OF TEACHING TECHNIQUES TO REFLECT MULTIPLE LEARNING STYLES; ADDRESSES THE CRUCIAL ISSUES OF GIRL'S EDUCATION, INCLUDING THE COURAGE TO EXPLORE NEW ADVENTURES AND THE DEVELOPMENT OF LEADERS; PREPARES ALL STUDENTS FOR AN INCREASINGLY TECHNOLOGICAL AND GLOBAL SOCIETY, FOSTERS IN EACH GIRL CONFIDENCE, A LOVE OF LEARNING, AESTHETIC UNDERSTANDING, DESIRE FOR HEALTH AND FITNESS, AND A COMMITMENT TO SOCIAL RESPONSIBILITY; ENSURES DIVERSITY IN BOTH STUDENT AND ADULT POPULATIONS THAT REFLECTS AND EMBRACES THE GREATER COLUMBUS COMMUNITY; ENGAGES THE WHOLE SCHOOL COMMUNITY IN THE CHALLENGE AND EXCITEMENT OF STRIVING FOR EXCELLENCE; AND MAINTAINS A POSITION OF EDUCATION LEADERSHIP WITHIN OUR COMMUNITY. 12411685 true true false true false false false true true true false false false true true true false true false false false false true true false false false true true false false false false true false false true true false false false false true true false false false true 65 0 true 327 true false false false false false true true false false false false X 34 33 false false false false false false false true true false false true true true true true true true true false X JANE GIBSON 6142520781 56 S COLUMBIA AVENUE Columbus OH 43209 BERNIE OSTROWSKI 1.00 X X 0 0 0 ELIZABETH CRANE 1.00 X X 0 0 0 LAVEA BRACHMAN 1.00 X X 0 0 0 TIM FABER 1.00 X X 0 0 0 ANDREA ZID SALMI 1.00 X 0 0 0 BETH TIERNEY 1.00 X 0 0 0 BRIAN TIERNEY 1.00 X 0 0 0 CECILY ALEXANDER 1.00 X 0 0 0 COLLEEN DUFFY 1.00 X 0 0 0 DAWN LEE 1.00 X 0 0 0 GLENDA HARRISON 1.00 X 0 0 0 GORDON GEE 1.00 X 0 0 0 IRA SHARFIN 1.00 X 0 0 0 JEFF HENDERSON 1.00 X 0 0 0 JOHN P KENNEDY 1.00 X 0 0 0 JONATHON FEIBEL 1.00 X 0 0 0 KATE CARLIN GILLER 1.00 X 0 0 0 KIM WILSON 1.00 X 0 0 0 LEIGH ANN WOBST 1.00 X 0 0 0 LISA COURTICE PHD 1.00 X 0 0 0 LISA HINSON 1.00 X 0 0 0 LYNNE SMITH 1.00 X 0 0 0 MICHAEL GLIMCHER 1.00 X 0 0 0 NANCY JEFFREY 1.00 X 0 0 0 ROCKY ROBINS 1.00 X 0 0 0 SARAH BALASKY 1.00 X 0 0 0 SARAH BENSON HEINRICHS 1.00 X 0 0 0 STEPHANIE HIGHTOWER 1.00 X 0 0 0 SUSAN MERRYMAN 1.00 X 0 0 0 SUSAN TOMASKY 1.00 X 0 0 0 TIM MILLER 1.00 X 0 0 0 TOM BRIGDON 1.00 X 0 0 0 TOM O'HARA 1.00 X 0 0 0 WEBB VORYS 1.00 X 0 0 0 ELIZABETH LEE 40.00 X 252229 0 34085 JANE GIBSON 40.00 X 133880 0 21684 386109 0 55769 2 false true false CORNA-KOKOSING 6235 WESTERVILLE RD WESTERVILLE OH 43081 CONSTRUCTION OF HEALTH & WELLNESS CENTER 3106330 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICE 606761 ARCHITECTURAL SYSTEMS 8633 MEMORIAL DR COLUMBUS OH 43064 ROOF MATERIAL & INSTALLATION 470000 DESIGN GROUP 515 E MAIN STREET COLUMBUS OH 43215 ARCHITECT FIRM 340603 OHIO CUSTODIAL MAINTENANCE PO BOX 711811 COLUMBUS OH 43271 JANITORIAL SERVICES 205981 5 0 0 83680 22700 182856 3888341 30000 4177577 TUITION 611600 10264686 10264686 AUXILIARY 611600 820636 820636 FEES 611600 132595 132595 SUMMER PROGRAMS 611600 317931 317931 0 0 0 0 0 11535848 514715 0 514715 0 0 15800 72807 -57007 0 -57007 -57007 3291584 1080733 2667294 1203776 624290 -123043 501247 0 501247 86350 83680 39209 47141 0 47141 0 0 0 0 0 0 TRANSPORTATION 611600 17160 17160 MISCELLANEOUS 900099 139825 139825 0 0 0 0 0 156985 16876506 11692833 0 1006096 0 1333113 1333113 0 0 468043 374434 93609 0 7262102 6370577 703697 187828 388991 341250 47086 655 729123 636425 43329 49369 560688 414689 126080 19919 0 53571 53571 61442 61442 0 153684 153684 66954 66954 321517 209375 112142 0 176833 28578 68374 79881 1036819 970060 59509 7250 120013 87611 24002 8400 0 325715 166117 146570 13028 162839 161699 1140 0 31094 21188 9906 158864 158864 0 877263 780765 61408 35090 64215 0 64215 SUMMER SCHOOL 308955 308955 STUDENT ACTIVITIES 272877 272877 AFTER HOURS PROGRAM 94195 94195 BAD DEBT EXPENSE 35201 35201 0 239657 200198 8344 31115 15303768 12411685 2202349 689734 0 618337 205034 27791 18991 2580793 2339413 62931 65488 0 0 435288 10335 32096 98813 35199727 11644437 21530452 23555290 22703531 25003391 0 0 0 0 83382 83382 48074601 51380137 2336783 1885789 1425532 1211864 114595 126287 0 8659596 8779773 1520000 1684213 205333 133247 14261839 13821173 X 5900154 7667568 11894206 13830971 16018402 16060425 33812762 37558964 48074601 51380137 X 1572738 2170956 2508 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false false false false false false false false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 COLUMBUS SCHOOL FOR GIRLS FORM IV STUDENTS HAVE BEEN WORKING WITH THE OHIO LEGISLATURE TO GET THE ADENA PIPE DESIGNATED AS THE OHIO ARTIFACT. A PARENT OF A STUDENT WHO IS A LOBBYIST VOLUNTEERED THEIR TIME TO ASSIST THE CLASS. false true X 23282692 42023 3229777 939491 25615001 24012901 47859 185026 963094 23282692 21253669 56767 3747078 1044613 24012901 19587359 22109 2762896 1118695 21253669 24942162 84038 -4292598 1146243 19587359 0.00000 0.63000 0.37000 true false 3711728 3711728 27937506 9161339 18776167 660446 592751 67695 2890047 1890347 999700 0 23555290 0 CHARITABLE GIFT ANNUITIES 125422 UNREALIZED LOSS ON SWAP AGREEMENT 7825 0 133247 X 17722709 2170956 92436 2263392 15459317 66954 1350235 1417189 16876506 13976507 72806 72806 13903701 66954 1333113 1400067 15303768 Explanation of escrow agreement Schedule D, Part IV, Line 2b THE SCHOOL HOLDS FUNDS IN A CUSTODIAL MANNER FOR VARIOUS SCHOOL CLUBS AND GROUPS. THESE FUNDS ARE NOT FOR USE OF THE SCHOOL. WHEN CLUBS AND GROUPS COLLECT FUNDS THEY ARE GIVEN TO THE BUSINESS OFFICE FOR DEPOSIT. THE FUNDS ARE DEPOSITED TO THE SCHOOL'S MAIN CHECKING ACCOUNT AT HUNTINGTON NATIONAL BANK. FOR CLUBS AND GROUPS THAT HAVE REGULAR ACTIVITY, SUCH AS LANGUAGE CLUBS AND SPORTS TEAMS, MONTHLY STATEMENTS ARE SENT TO THE CLUB ADVISOR. IF THE ACCOUNT IS FOR A GROUP THAT DOES NOT HAVE REGULAR ACTIVITY THROUGHOUT THE YEAR, STATEMENTS ARE SENT DURING THE TIME WHEN THEY ARE REGULARLY DEPOSITING AND USING FUNDS. Intended uses of endowment funds Schedule D, Part V, Line 4 COLUMBUS SCHOOL FOR GIRLS ENDOWMENT FUNDS ARE TO SUSTAIN THE SCHOOL FOR FUTURE GENERATIONS, WHILE PROVIDING FOR CURRENT STUDENTS WITH FINANCIAL AID SCHOLARSHIPS AND OTHER DONOR DESIGNATED GIFTS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT JUNE 30, 2013 OR 2012. THE SCHOOL WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE SCHOOL HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2013 OR 2012. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. Other revenues in audited financial statements not in form 990 Schedule D, Part XI, Line 2d HOUSE EXPENSES - 72806; FAIR VALUE OF INTEREST RATE SWAP - 19630; Other revenues in form 990 not in audited financial statements Schedule D, Part XI, Line 4b FINANCIAL AID - 1333113; CHANGE IN VALUE OF SPLIT INTEREST - 17122; Other expenses in audited financial statements not in form 990 Schedule D, Part XII, Line 2d HOUSE EXPENSES - 72806; Other expenses in form 990 not in audited financial statements Schedule D, Part XII, Line 4b FINANCIAL AID - 1333113; true true true true true true true false false false false false false false false true false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 COLUMBUS SCHOOL FOR GIRLS ADMINISTERS ITS ADMISSION, FINANCIAL AID, AND EMPLOYMENT POLICIES WITHOUT REGARD TO RACE, RELIGION, SEXUAL ORIENTATION, CREED, OR NATIONAL ORIGIN. Financial aid or assistance from a governmental agency Schedule E, Part I, Line 6a COLUMBUS SCHOOL FOR GIRLS RECIEVES STATE MANDATED FUNDS FROM THE STATE OF OHIO. X X X X X X true BENEFACTOR GROUP 1488 GRANDVIEW AVENUE COLUMBUS OH 43212 ASSISTED COLUMBUS SCHOOL FOR GIRLS DEVELOPMENT OFFICE WITH FUNDRAISING METHODS false 2968457 36999 2931458 2968457 36999 2931458 OH JUBILEE 170030 83680 86350 18293 3976 800 16140 0 0 0 0 170030 83680 86350 0 0 18293 3976 800 16140 39209 47141 Describe the custody or control arrangement. Schedule G, Part I, Line 2b BENEFACTOR GROUP-BENEFACTOR GROUP PROVIDES FUNDRAISING CONSULTING SERVICES FOR COLUMBUS SCHOOL FOR GIRLS (CSG) DEVELOPMENT OFFICE. CSG DID NOT HIRE AN ADDITIONAL STAFF MEMBER IN THE DEVELOPMENT OFFICE, TO WORK SOLELY ON THE CAPITAL CAMPAIGN. INSTEAD CSG USES BENEFACTOR GROUP ON A AS NEEDED BASIS TO MEET WITH THE CAMPAIGN CHAIRS AND COMMITTEE MEMBERS ABOUT PROCESS, DONORS, AND TIMELINE.; true TUITION REIMBURSEMENT 29 351713 0 N/A N/A FINANCIAL AID 107 981400 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 CSG'S ADMISSION AND DEVELOPMENT OFFICES WORK CLOSELY TOGETHER TO AWARDI NAMED SCHOLARSHIPS TO STUDENTS. THE PARENTS SUBMIT A FINANCIAL AID APPLICATION AND SUPPORTING TAX FORMS ONLINE VIA THE SCHOOL AND STUDENT SERVICES (SSS) MODULE LOCATED ON THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS WEBSITE. COLUMBUS SCHOOL FOR GIRLS (CSG) RECEIVES A REPORT BASED ON PARENT INCOME, EXPENSES AND THE AMOUNT THEY ARE ABLE TO AFFORD FOR INDEPENDENT SCHOOL TUITION. CSG'S FINANCIAL AID COMMITTEE REVIEWS THE PARENT INFORMATION AND GRANTS AWARDS AS NEEDED. THE ADMISSION OFFICE NOTIFIES THE STUDENT OF THEIR SCHOLARSHIP AMOUNT. THESE GRANTS ARE ENTERED INTO THE SR. SYSTEM FINANCIAL AID SOFTWARE, WHICH FLOWS INTO THE ACCOUNTS RECEIVABLE MODULE. THE TOTAL FINANCIAL AID IS BASED ON A BUDGET NUMBER THAT IS ON CSG'S FINANCIAL STATEMENT. IF, IN THE RARE INSTANCE, CSG REQUESTED A STUDENT LEAVE, THAT PORTION OF THE FINANCIAL AID WOULD BE DESIGNATED BACK INTO THE FINANCIAL AID FUNDS. THE DEVELOPMENT OFFICE HAS THE DONOR SPECIFICATIONS FOR WHO SHOULD BE AWARDED THE SCHOLARSHIP. ONCE THE STUDENT IS CHOSEN FOR THE SCHOLARSHIP AWARD, THE DEVELOPMENT OFFICE SENDS THE DONOR A LETTER ABOUT THE STUDENT. X true true X X X false false false false false false false false false ELIZABETH LEE 252000 0 0 0 229 0 10085 0 24000 0 286314 0 0 0 JANE GIBSON 133484 0 0 0 396 0 13562 0 8122 0 155564 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS. THIS BENEFIT IS CONSIDERED NONTAXABLE PURSUANT TO IRC SECTION 119. AN ESTIMATED VALUE OF THE BENEFIT WAS REPORTED FOR ELIZABETH LEE IN THE AMOUNT OF $24,000. ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIALS COMPENSATION SCHEDULE J, PART I, LINE 3 COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. SEE PART V 9575 SEE PART V 1538 AMERICAN ELECTRIC POWER BRIAN TIERNEY, BOARD MEMBER, SERVE AS AN OFFICER OF AEP 225813 UTILITIES false GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS SCHEDULE L, PART III, COLUMN (C) COLUMBUS SCHOOL FOR GIRLS OFFERS A 25% 3RD AND 4TH CHILD DISCOUNT ON TUITION AND A LUNCH CREDIT FOR CHILDREN WHO HAVE TO BRING THEIR OWN LUNCH FOR SPECIAL DIET NEEDS THAT THE CAFETERIA MAY NOT OFFER . CURRENTLY $9,575 OF DISCOUNTED TUITION AND $1,538 OF LUNCH CREDIT ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. X 6 PANEL ALUMINUM DOORS 4 30000 COST 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I OTHER: NUMBER OF ITEMS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line other=6 PANEL ALUMINUM DOORS NUMBER OF ITEMS RECEIVED ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (FROM PART III) COLUMBUS SCHOOL FOR GIRLS, A COLLEGE PREPARATORY SCHOOL FOUNDED IN 1898, IS DEDICATED TO GIRLS' INTELLECTUAL, SOCIAL, AND ETHICAL GROWTH FROM INFANCY THROUGH TWELFTH GRADE. THE SCHOOL IS CHARACTERIZED BY CHALLENGING ACADEMICS, ENRICHING ARTS AND ATHLETICS, SUPPORTIVE RELATIONSHIPS, AND A RANGE OF DIVERSITY. WE ENCOURAGE GIRLS AND YOUNG WOMEN TO DISCOVER THEIR DISTINCTIVE POTENTIAL AND TO STRIVE FOR EXCELLENCE AMID THE CHALLENGES AND OPPORTUNITIES OF A GLOBAL AND DYNAMIC WORLD. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b CROWE HORWATH, INDEPENDENT ACCOUNTING FIRM, WILL PRESENT THE 990 TO COLUMBUS SCHOOL FOR GIRLS FINANCE COMMITTEE ON MARCH 12, 2014. THE BOARD OF TRUSTEES FINANCE COMMITTEE CHAIR WILL PRESENT TO THE EXECUTIVE AND BOARD OF TRUSTESS AT THEIR RESPECTIVE MEETINGS IN APRIL, 2014. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ALL BOARD MEMBERS ANNUALLY COMPLETE A CONFIDENTIALITY/CONFLICT OF INTEREST STATEMENT. IF A CONFLICT ARISES, IT IS NOTED AND REVIEWED BY THE BOARD TO DETERMINE IF ANY ACTION NEEDS TO BE TAKEN. INDIVIDUALS WITH CONFLICTS ABSTAIN FROM VOTING ON SUCH MATTERS. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a COLUMBUS SCHOOL FOR GIRLS CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. THIS IS DOCUMENTED IN THE BOARD MINUTES AND IS CONDUCTED ANNUALLY. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b OFFICERS COMPENSATION IS BASED ON AN ANNUAL SALARY INCREASE APPROVED EACH YEAR BY THE BOARD OF TRUSTEES. THE SALARY INCREASE IS PART OF THE SCHOOL'S BUDGET PROCESS. THIS IS DOCUMENTED IN THE BOARD MINUTES AND IS CONDUCTED ANNUALLY. AS WITH THE HEAD OF SCHOOL'S COMPENSATION, CSG'S OFFICER'S SALARY ARE REVIEWED PER THE GUIDELINES EASTABLISHED WITH NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). NAIS HAS SALARY INFORMATION BASED ON SCHOOL ENROLLMENT, AND REGION OF THE COUNTRY. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN VALUE OF SPLIT INTEREST - -17122; FMV OF INTEREST RATE SWAP - 19630; ALUMNAE ASSOCIATION OF THE CSG 56 SOUTH COLUMBIA AVENUE COLUMBUS OH 43209 SUPPORT CSG OH 501(C)(3) Type II NA true false false true false false false false false false false false false false false false false false false false