2014-11-17T11:10:11-06:00 2014-06-30 860815751 LIEM & COMPANY PC 4455 EAST CAMELBACK ROAD STE E290 PHOENIX AZ 85018 990 2013-07-01 860172671 PHOENIX COUNTRY DAY SCHOOL PHOE 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 KATHRYN A PETERS CFO 6029558200 2014-11-17 HENRY A LIEM P00730324 6026676040 2013 2015-11-30 17:44:51Z KATHRYN A PETERS 3901 E STANFORD DRIVE PHOENIX AZ 85253 25915880 0 X WWW.PCDS.ORG X 1960 AZ PROVIDE EDUCATION TO STUDENTS IN PRE-K THROUGH UPPER SCHOOL. 17 17 317 150 0 0 1424190 6999699 17171520 17518612 808357 630172 0 0 19404067 25148483 2331627 2045601 0 0 11389687 11895699 0 0 731175 5150402 5646217 18871716 19587517 532351 5560966 38042591 51623820 6667732 12473112 31374859 39150708 PCDS PREPARES PROMISSING STUDENTS TO BECOME RESPONSIBLE LEADERS AND LIFELONG LEARNERS THROUGH AN EDUCATION THAT EMPHASIZES INTELLECTUAL ENGAGEMENT, INDEPENDENCE, COLLABORATION, CREATIVITY, AND INTEGRITY. 0 0 12006057 2045601 16615788 EDUCATIONAL INSTRUCTION/NUMBER OF STUDENTS = 714INDIVIDUAL STUDENTS RECEIVING GRANTS = 187 1192818 902824 ANCILLARY SERVICES PROVIDED TO STUDENTS/NUMBER OF STUDENTS = 714 13198875 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 1 3 0 1 317 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X X THE SCHOOL 6029558200 3901 EAST STANFORD PARADISE VALLEY AZ 85253 TAYLOR BURKE BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 NICHOLAS S FIRESTONE BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 DON DADY BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 MARK DETMER BOARD OF TRUSTEE MEMBER & VP ADVANCEMENT 1.00 X 0 0 0 AUGUSTINE GOMEZ BOARD OF TRUSTEE MEMBER & PRESIDENT ALUMNI ASSN 1.00 X 0 0 0 MICHELLE HOSMAR BOARD OF TRUSTEE MEMBER & VP FACILITIES 1.00 X 0 0 0 WENDY SELIG-PRIEB BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 JAHM NAJAFI BD OF TRUSTEE MEMBER & PRESIDENT 1.00 X X 0 0 0 MITZI KROCKOVER BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 DAVID LEWIS BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 ANDREW RODIN HEADMASTER 50.00 X X 358516 0 53856 ADAM GOODMAN BOARD OF TRUSTEE MEMBER & EXEC VICE PRESIDENT 1.00 X 0 0 0 TIM LOUIS BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 CHARLENE WHITFILL BOARD OF TRUSTEE MEMBER & VP TRUSTEESHIP 1.00 X 0 0 0 MARGAUX ROSEN BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 TRACY SCHWIMMER BD OF TRUSTEE MEMBER & VP FINANCE 1.00 X 0 0 0 CHARLES W SHIELDS BOARD OF TRUSTEE MEMBER 1.00 X 0 0 0 SUSAN GREENFIELD BOARD OF TRUSTEE MEMBER & PRESIDENT PARENT ASSN 1.00 X 0 0 0 KATHRYN ANN PETERS CHIEF FINANCIAL OFFICER 50.00 X 135925 0 21848 PETER FLANAGHAN US FACULTY 50.00 X 105673 0 18554 PAUL SCHWEIKHER US COLLEGE COUNSELOR 50.00 X 104673 0 18785 MORTON DUKEHART HEAD OF MIDDLE SCHOOL 50.00 X 111825 0 19552 816612 0 132595 5 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 CAFETERIA SERVICES 727421 ARCHITEKTON 464 SOUTH FARMER AVENUE SUITE 101 TEMPE AZ 85281 ARCHITECT SERVICES 317633 COMMERCIAL JANITORIAL P O BOX 34402 PHOENIX AZ 85067 JANITORIAL SERVICES 130846 WGM ASSOCIATES 6263 NORTH SCOTTSDALE ROAD SCOTTSDALE AZ 85250 INFORMATION TECHNOLOGY SERVICES 126168 4 6999699 4835100 6999699 TUITION & FEE REVENUE 900099 16615788 16615788 AUXILLIARY REVENUE 900099 902824 902824 17518612 635470 635470 762099 767397 -5298 -5298 -5298 25148483 17518612 0 630172 2045601 2045601 586425 586425 9028851 6816841 1961380 250630 591729 591729 1001365 816847 154746 29772 687329 499824 169288 18217 48371 48371 41196 41196 113694 113694 1086866 704664 339341 42861 54529 387 54142 1602097 1113077 321604 167416 217526 17457 200069 664608 149225 515383 15489 15489 135885 97554 38331 3452 3452 1112478 867065 245413 264404 5381 259023 BAD DEBTS 180618 -21469 202087 RECRUITMENT 62155 62155 ENTERTAINMENT 37119 8777 8150 20192 MISCELLANEOUS 5730 5730 19587517 13198875 5657467 731175 4770720 7352358 2284498 3178242 7760 3880865 150984 187866 14351 14351 337435 305608 33106229 13444699 15098145 19661530 14589589 16148368 789109 894632 38042591 51623820 1316447 2753874 5229921 5564009 78552 84198 4000000 42812 71031 6667732 12473112 X 23252844 26773380 107196 4108351 8014819 8268977 31374859 39150708 38042591 51623820 5560966 2214883 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 5974714 2426447 4108351 1 1 0 1 X 8014819 254158 8268977 8012141 2678 8014819 7996139 16002 8012141 7984538 11601 7996139 7967774 16764 7984538 1.00000 0 0 29347664 10460527 18887137 3222229 2565519 656710 536336 418653 117683 19661530 DEFERRED COMPENSATION 71031 71031 X 25204071 2214883 2214883 22989188 113694 2045601 2159295 25148483 17428222 0 17428222 113694 2045601 2159295 19587517 PART IV, LINE 2B: STUDENT ACTIVITY FUNDS HELD IN TRUST FOR BENEFIT OF STUDENT TRAVEL, CLUBS AND CIVIC ACTIVITIES. PART V, LINE 4: PART V, LINE 4: ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE INCOME FOR VARIOUS RESTRICTED AND UNRESTRICTED PURPOSES. PART X, LINE 2: 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 END AND FISCAL YEARS ENDED JUNE 30, 2011, 2012 AND 2013 ARE SUBJECT TO REVIEW AND EXAMINATON BY THE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS PART XII, LINE 4B AND PART XIII, LINE 4B SCHEDULE D, PAGE 4, PART XII, LINE 4B IS FOR GRANTS/ASSISTANCE TO OTHERS. SCHEDULE D, PAGE 4, PART XIII, LINE 4B IS FOR GRANTS/ASSISTANCE TO OTHERS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PRINTED ON ALL BROCHURES, ADMISSIONS APPLICATIONS AND ON THE ADMISSIONS LINK ON THE SCHOOL'S WEBSITE. 1 FINANCIAL AID AND SCHOLARSHIPS 187 2045601 0 BOOK VALUE NEEDS-BASED PROCESS PART I, LINE 2: 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 FAMILIES 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 COMMITTE USES CALCULATIONS MADE BY THE SCHOOL AND STUDENT SERVICE 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 COUNTRY 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 1 1 X X X X 0 0 0 0 0 0 0 0 0 ANDREW RODIN HEADMASTER 315000 0 0 0 43516 0 45717 0 8139 0 412372 0 0 0 KATHRYN ANN PETERS CHIEF FINANCIAL OFFICER 135875 0 0 0 50 0 13587 0 8261 0 157773 0 0 0 ANDREW RODIN HEADMASTER 41770 TUITION TUITION ASSISTANCE ADAM GOODMAN BOARD MEMBER 32638 SALE OF FURNITURETHE SCHOOL PURCHASED FURNITURE FROM THE COMPANY OF A BOARD MEMBER. 0 X PLEDGES RECEI 20 4832500 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 REVIEW. 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, SECTION B, LINE 12C 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) THEY 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, SECTION B, LINE 15 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 POSITIONS IN SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. DETERMINATION OF COMPENSATION FOR OFFICERS AND KEY EMPLOYEES: THE HEAD OF SCHOOL 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 POSITIONS IN SIMILAR ORGANIZATIONS, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR OTHER COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 18 THE SCHOOL FORM 990 IS AVAILABLE ON THE WEBSITE GUIDESTAR AND IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 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, POTENTIAL DONORS AND PARENTS. INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION 3219 E CAMELBACK RD SUITE 288 PHOENIX AZ 85018 274662958 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 11A, I 0 ARIZONA INDEPENDENT SCHOOLS SCHOLARSHIP FOUNDATION 423 N TUCSON BLVD TUCSON AZ 85716 311623961 PRIVATE SCHOOL TUITION ORGANIZATION AZ 501(C)(3) LINE 9 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION S CASH ARIZONA INDEPENDENT SCHOOLS SCHOLARSHIP FOUNDATION C 494530 CASH