2013-02-11T15:12:23-06:00 2012-06-30 010826173 CBIZ MHM LLC 10616 SCRIPPS SUMMIT COURT SAN DIEGO CA 92131 990 2011-07-01 951875978 LA JOLLA COUNTRY DAY SCHOOL LAJO 8584533440 9490 GENESEE AVENUE LA JOLLA CA 92037 BRUCE NELSON 8584533440 2013-02-11 1 ROBERT C GELLMAN P00183739 8587952000 2011 2016-02-25 16:41:14Z BRUCE NELSON 9490 GENESEE AVENUE LA JOLLA CA 92037 68412447 0 X WWW.LJCDS.ORG X 1926 CA TO PREPARE INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION AND PERSONAL GROWTH. 22 22 339 794 0 0 2285738 1646105 29011968 30439614 271536 -462112 122173 1173016 31691415 32796623 3461703 3705167 0 0 17222035 18184251 0 0 915326 11064275 10103841 31748013 31993259 -56598 803364 96635768 97039134 62403542 67302477 34232226 29736657 LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OF INTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIAL RESPONSIBILITY. 0 0 26800260 3705167 31541197 LA JOLLA COUNTRY DAY SCHOOL PREPARES INDIVIDUALS FOR A LIFETIME OFINTELLECTUAL EXPLORATION, PERSONAL GROWTH AND SOCIALRESPONSIBILITY. THE SCHOOL HAS CAPACITY FOR 1,200 STUDENTS FROMNURSERY THROUGH 12TH GRADE. 26800260 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 75 0 339 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X BRUCE NELSON 8584533440 9409 REGENTS ROAD LA JOLLA CA 92037 HOWARD ZIMENT 1.00 X X 0 0 0 BETH DAVIDSON 1.00 X X 0 0 0 PETER HAMILTON 1.00 X X 0 0 0 PAT HUGHES 1.00 X X 0 0 0 BARRY ROSENBAUM 1.00 X X 0 0 0 SHERRY BAHRAMBEYGUI-HOSEY 1.00 X X 0 0 0 DAVID ASHWORTH 1.00 X 0 0 0 BEN BADIEE 1.00 X 0 0 0 JEFF CHURCH 1.00 X 0 0 0 BOB GANS 1.00 X 0 0 0 KIMBERLY GOLDMAN 1.00 X 0 0 0 GEORGE GUIMARAES 1.00 X 0 0 0 DEBBY JACOBS 1.00 X 0 0 0 LISA LACORTE 1.00 X 0 0 0 SHERRY MESMAN 1.00 X 0 0 0 STEVE MORRIS 1.00 X 0 0 0 MANISH PARIKH 1.00 X 0 0 0 MICHAEL ROSENBERG 1.00 X 0 0 0 ALEX ROUDI 1.00 X 0 0 0 JING WANG 1.00 X 0 0 0 LUCY SMITH CONROY-EX-OFFICIO TRUSTE 1.00 X 0 0 0 ANGELA GLYNN-EX-OFFICIO TRUSTEE 1.00 X 0 0 0 TRICIA ESTRADA-EX-OFFICIO TRUSTEE 1.00 X 0 0 0 CHRISTOPHER SCHUCK 40.00 X 400566 0 25917 BRUCE NELSON 40.00 X 205157 0 22554 MARK MARCUS 40.00 X 206237 0 22251 SARAH BAKHIET 40.00 X 148271 0 18245 MARNA WEISS 40.00 X 136103 0 17375 RODERICK JEMISON 40.00 X 113609 0 15688 JEFF HUTZLER 40.00 X 114486 0 15706 VINCENT TRAVAGLIONE 40.00 X 114806 0 15724 1439235 0 153460 14 0 1 0 OSBORNE & NESBITT LLP 501 WEST BROADWAY SUITE 1760 SAN DIEGO CA 92101 LAW SERVICES 363710 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE STREET 48TH FLOOR LOS ANGELES CA 90071 LAW SERVICES 307792 MCKOWSKI'S MAINTENANCE SYSTEMS INC 12125 PAINE ST POWAY CA 92064 JANITORIAL AND MAINTENANCE SERVICES 253512 NATURALISTS AT LARGE PO BOX 3517 VENTURA CA 93006 OUTDOOR EDUCATION 175044 SAN DIEGO TRAVEL GROUP INC 9710 SCRANTON RD STE 170 SAN DIEGO CA 92121 TRAVEL AGENCY 170338 8 405399 1240706 187015 1646105 TUITION REVENUE 611600 29369340 29369340 AUXILIARY SERVICE FEES 611600 977204 977204 APPLICATION FEES AND F 611600 93070 93070 30439614 261219 261219 17 17 34716360 3527 35409330 33905 -692970 -30378 -723348 -723348 213768 405399 155858 57910 57910 30254 16731 13523 13523 LEGAL SETTLEMENT 900099 956146 956146 OTHER INCOME 611600 145437 145437 1101583 32796623 31541197 0 -390679 3705167 3705167 737793 112658 592947 32188 13694141 12088630 1272652 332859 904448 757570 124049 22829 1782574 1484717 253116 44741 1065295 892297 146109 26889 462328 462328 49848 49848 35643 35643 1346416 602666 568944 174806 279095 220553 50373 8169 524457 436204 74688 13565 8532 6605 1927 20742 14347 5068 1327 2023263 1837502 160470 25291 2773430 2638956 113865 20609 293284 241216 44803 7265 SUPPLIES 1614679 1349996 127944 136739 EQUIPMENT RENT & MAINTE 228147 206932 18243 2972 EMPLOYEE TRAINING 147079 118717 28362 PRINTING & PUBLICATIONS 105743 849 84898 19996 191155 91283 56718 43154 31993259 26800260 4277673 915326 2112197 2218602 23538534 26504974 40129 6913 138559 115589 14105 18033 455299 455983 73238937 17744114 57288052 55494823 3385677 10917642 8936634 596005 726582 710570 96635768 97039134 3526596 3051554 12679313 12738994 39432877 39336564 6764756 12175365 62403542 67302477 X 30122200 25876361 1509651 1247611 2600375 2612685 34232226 29736657 96635768 97039134 X 803364 -5298933 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13060297 1899235 -561610 34453 14363469 9899800 1348375 1854455 42333 13060297 6748736 2688861 522521 60318 9899800 7910688 338800 -1465250 35502 6748736 0.76000 0.18000 0.06000 1 0 9920000 9920000 59108643 14902507 44206136 4165610 2841607 1324003 44684 44684 55494823 INTEREST RATE SWAPS 12175365 12175365 32796623 31993259 803364 17871 97156 -5413960 -5298933 -4495569 22973306 17871 97156 172593 287620 22685686 10110937 10110937 32796623 27468875 172589 172589 27296286 4696973 4696973 31993259 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: BOARD DESIGNATED ENDOWMENT FUNDS ARE USED AT THE DISCRETION OF THE BOARD, AND MAY VARY FROM TIME-TO-TIME. INTEREST AND DIVIDENDS EARNED ON DONOR-RESTRICTED ENDOWMENT FUNDS ARE USED FOR THE PURPOSE STIPULATED BY THE DONORS. DUE TO THE RELATIVELY SMALL SIZE OF ITS ENDOWMENT, THE SCHOOL HAS NOT ENACTED A POLICY OF SPENDING PRINCIPAL OR PRINCIPAL APPRECIATION OF THE FUNDS (ABSENT DONOR REQUIREMENTS TO THE CONTRARY). DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL FOLLOWS AUTHORITATIVE GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. THE SCHOOL RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS OR AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS AT JUNE 30, 2012. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAPS -5,410,610. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -3,354. ROUNDING 4. TOTAL TO SCHEDULE D, PART XI, LINE 8: -5,413,960. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 4. COST OF GOODS SOLD 16,731. FUNDRAISING EXPENSES 155,858. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME ON DEBT PROCEEDS 17. CUSTODIAL FEES 35,643. TUITION FINANCIAL ASSISTANCE 3,705,167. CHANGE IN VALUE OF INTEREST RATE SWAPS 5,410,610. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 3,354. LEGAL SETTLEMENT 956,146. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 16,731. FUNDRAISING EXPENSES 155,858. PART XIII, LINE 4B - OTHER ADJUSTMENTS: TUITION FINANCIAL ASSISTANCE 3,705,167. CUSTODIAL FEES 35,643. INTEREST INCOME ON DEBT PROCEEDS 17. LEGAL SETTLEMENT 956,146. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 NOTICE OF NONDISCRIMINATORY POLICY WAS ADVERTISED IN THE SAN DIEGO UNION TRIBUNE ON MARCH 5, 2012. X X X X X 1 MARTS & LUNDY INC 1200 WALL STREET WEST LYNDHURST NJ 07071 CAMPAIGN FEASIBILITY STUDY 0 0 23242 -23242 23242 -23242 CA GOLF TOURNAMENT 60244 16174 44070 12870 17780 14130 GALA 558923 389225 169698 45533 15950 49595 619167 405399 213768 12870 63313 15950 63725 155858 57910 1 STUDENT FINANCIAL ASSISTANCE 297 3705167 FMV SCHEDULE I, PART I, LINE 2 THE FINANCIAL ASSISTANCE COMMITTEE MEETS AT LEAST ANNUALLY TO REVIEW THE APPLICATIONS FOR FINANCIAL ASSISTANCE. QUALIFYING STUDENTS ARE GRANTED FUNDS ON A DEMONSTRATED NEEDS BASIS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER SCHUCK 250000 0 50000 0 100566 0 18750 0 7167 0 426483 0 0 0 BRUCE NELSON 205157 0 0 0 0 0 15387 0 7167 0 227711 0 0 0 MARK MARCUS 201121 0 0 0 5116 0 15084 0 7167 0 228488 0 0 0 SARAH BAKHIET 147711 0 0 0 560 0 11078 0 7167 0 166516 0 0 0 MARNA WEISS 136103 0 0 0 0 0 10208 0 7167 0 153478 0 0 0 PART I, LINE 1A AS PART OF THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT, THE SCHOOL PROVIDED HIM WITH A HOUSING ALLOWANCE, ANNUAL PERFORMANCE BONUS, AND AN AUTOMOBILE. ALL OF THIS IS INCLUDED IN THE HEAD OF SCHOOL'S REPORTED W-2 COMPENSATION. ABAG FINANCE AUTHORITY CONSTRUCTION BOND 943130123 00037CQQ6 2010-10-14 29850000 REFUNDING OF PRIOR BONDS 0 0 0 29850000 29696556 153444 2010 1 0 0 1 0 0 0 0 1 0 1 0 0 1 0 X X 4212 FAIR MARKET VALUE X 58488 FAIR MARKET VALUE X 3 9757 FAIR MARKET VALUE X 145 32130 FAIR MARKET VALUE X MISCELLANEOUS 15 14160 FAIR MARKET VALUE X RECREATIONAL 52 23023 FAIR MARKET VALUE X EDUCATIONAL 31 14575 FAIR MARKET VALUE X ENTERTAINMENT 42 6739 FAIR MARKET VALUE X TICKETS/ GIFT CERTIFICATES 50 23931 FAIR MARKET VALUE 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE ORGANIZATION USES ITS INVESTMENT BROKERS, FIRST REPUBLIC SECURITIES, TO PROCESS AND SELL CONTRIBUTED STOCKS. FORM 990, PART VI, SECTION B, LINE 11 THE SCHOOL'S FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM BASED UPON INFORMATION PROVIDED BY THE SCHOOL. THE FULL COPY IS REVIEWED BY INTERNAL MANAGEMENT OF THE SCHOOL FOR ACCURACY AND COMPLETENESS. THE AUDIT COMMITTEE THEN REVIEWS THE FULL FORM 990. AS THE LAST STEP IN THE REVIEW PROCESS, AN ELECTRONIC PUBLIC DISCLOSURE COPY OF THE FORM 990 IS MADE AVAILABLE FOR VIEWING TO EACH VOTING MEMBER OF THE SCHOOL'S GOVERNINING BODY VIA A PASSWORD-PROTECTED WEB SITE BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING AN ANNUAL WRITTEN CONFIRMATION BY ALL AFFECTED INDIVIDUALS WHO ARE INSTRUCTED TO NOTIFY THE SCHOOL OF ANY SUBSEQUENT CHANGES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE SCHOOL'S HEAD OF SCHOOL AND OTHER KEY EMPLOYEES INVOLVES THE FOLLOWING: 1. IDENTIFICATION OF KEY EMPLOYEES; 2. REVIEW AND APPROVAL BY A SUBCOMMITTEE OF THE GOVERNING BODY AND THE BOARD OF TRUSTEES; 3. USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS; AND 4. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS MADE AVAILABLE TO THE PUBLIC CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 17,871. DONATED SERVICES AND USE OF FACILITIES: 97,156. CHANGE IN VALUE OF INTEREST RATE SWAPS -5,410,610. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST -3,354. ROUNDING 4. TOTAL TO FORM 990, PART XI, LINE 5: -5,298,933.