Civic Intelligence

Rye Country Day School

990 • Fiscal year 2018 • EIN 13-1740484

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 06, 2019

Organization ProfileWWW.RYECOUNTRYDAY.ORG

View Organization Page

Post Road And Cedar StreetRye, NY 10580

(914) 967-1417

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$150,860,644

Flat from 2018

Net Assets

Flat

$131,414,852

Flat from 2018

Liabilities

Flat

$19,445,792

Flat from 2018

Revenue And Expenses

Revenue

Flat

$50,484,143

Flat from 2018

Expenses

Flat

$44,093,089

Flat from 2018

Net Income

Flat

$6,391,054

Flat from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200M$150M$100M$50M$0Assets 2010: $100,517,162Liabilities 2010: $20,355,528Net Assets 2010: $80,161,6342010Assets 2011: $98,416,588Liabilities 2011: $13,107,013Net Assets 2011: $85,309,5752011Assets 2012: $100,143,361Liabilities 2012: $12,912,820Net Assets 2012: $87,230,5412012Assets 2013: $104,591,289Liabilities 2013: $13,412,836Net Assets 2013: $91,178,4532013Assets 2014: $113,366,162Liabilities 2014: $15,457,417Net Assets 2014: $97,908,7452014Assets 2015: $130,899,538Liabilities 2015: $16,510,697Net Assets 2015: $114,388,8412015Assets 2016: $133,848,965Liabilities 2016: $16,021,986Net Assets 2016: $117,826,9792016Assets 2017: $143,866,099Liabilities 2017: $17,912,705Net Assets 2017: $125,953,3942017Assets 2018: $150,860,644Liabilities 2018: $19,445,792Net Assets 2018: $131,414,8522018Assets 2018: $150,860,644Liabilities 2018: $19,445,792Net Assets 2018: $131,414,8522018Assets 2019: $152,318,925Liabilities 2019: $17,728,890Net Assets 2019: $134,590,0352019Assets 2020: $158,556,135Liabilities 2020: $18,789,656Net Assets 2020: $139,766,4792020Assets 2021: $168,719,071Liabilities 2021: $15,498,330Net Assets 2021: $153,220,7412021Assets 2022: $163,344,135Liabilities 2022: $14,508,445Net Assets 2022: $148,835,6902022Assets 2023: $170,865,309Liabilities 2023: $16,254,871Net Assets 2023: $154,610,4382023Assets 2024: $178,981,130Liabilities 2024: $15,024,364Net Assets 2024: $163,956,7662024

Highlighted filing

2018

Assets$150,860,644
Liabilities$19,445,792
Net Assets$131,414,852
Open 2018 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$80M$60M$40M$20M$0Expenses 2010: $30,808,1092010Expenses 2011: $31,875,0212011Expenses 2012: $33,080,2722012Revenue 2013: $36,744,766Expenses 2013: $34,668,304Net Income 2013: $2,076,4622013Revenue 2014: $38,298,157Expenses 2014: $36,592,319Net Income 2014: $1,705,8382014Revenue 2015: $57,051,284Expenses 2015: $39,261,012Net Income 2015: $17,790,2722015Revenue 2016: $46,374,099Expenses 2016: $41,136,270Net Income 2016: $5,237,8292016Revenue 2017: $52,638,765Expenses 2017: $42,254,055Net Income 2017: $10,384,7102017Revenue 2018: $50,484,143Expenses 2018: $44,093,089Net Income 2018: $6,391,0542018Revenue 2018: $50,484,143Expenses 2018: $44,093,089Net Income 2018: $6,391,0542018Revenue 2019: $48,760,334Expenses 2019: $46,890,697Net Income 2019: $1,869,6372019Revenue 2020: $51,057,285Expenses 2020: $46,020,394Net Income 2020: $5,036,8912020Revenue 2021: $53,917,933Expenses 2021: $49,744,755Net Income 2021: $4,173,1782021Revenue 2022: $56,361,387Expenses 2022: $51,211,863Net Income 2022: $5,149,5242022Revenue 2023: $56,058,762Expenses 2023: $54,931,673Net Income 2023: $1,127,0892023Revenue 2024: $64,171,108Expenses 2024: $58,924,713Net Income 2024: $5,246,3952024

Highlighted filing

2018

Revenue$50,484,143
Expenses$44,093,089
Net Income$6,391,054
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 6, 2019
Return Version
2017v2.3
Gross Receipts
$76,337,513
Mission and Program Overview

Mission

Rye country day school (the school) is a not-for-profit organization exempt from federal income tax under section 501(c)(3) of the internal revenue code. The school operates a coeducational college preparatory independent school dedicated to providing students from pre-kindergarten through grade twelve with an excellent education using traditional and innovative approaches. The school had an enrollment of 922 students in 2020. The school's primary funding is through tuition revenue, ancillary program fees and contributions.

To operate a coeducational college prepschool dedicated to providing students from pre-k through grade 12 with a challenging program using traditional and innovative approaches

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$67,341,453$68,659,253▲ $1,317,800
Land, Buildings, and Equipment, Net$54,596,357$65,547,737▲ $10,951,380
Pledges and Grants Receivable$8,751,770$7,377,878▼ $1,373,892
Cash and Non-Interest-Bearing Accounts$3,045,216$4,120,358▲ $1,075,142
Savings and Temporary Cash Investments$8,394,938$2,391,527▼ $6,003,411
Investments Other Securities$444,079$1,546,560▲ $1,102,481
Prepaid Expenses and Deferred Charges$439,321$479,699▲ $40,378
Other Notes and Loans Receivable, Net$456,008$401,420▼ $54,588
Accounts Receivable$396,957$336,212▼ $60,745
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$143,866,099$150,860,644▲ $6,994,545
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$12,410,230$11,371,245▼ $1,038,985
Accounts Payable and Accrued Expenses$3,003,751$5,078,406▲ $2,074,655
Other Liabilities$2,498,724$2,996,141▲ $497,417
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$17,912,705$19,445,792▲ $1,533,087
Net Assets / Fund Balance
Unrestricted Net Assets$73,691,478$86,375,797▲ $12,684,319
Permanently Rstr Net Assets$27,122,647$29,564,837▲ $2,442,190
Temporarily Rstr Net Assets$25,139,269$15,474,218▼ $9,665,051
Total Net Assets Fund Balance$125,953,394$131,414,852▲ $5,461,458
Total Liabilities and Net Assets / Fund Balance$143,866,099$150,860,644▲ $6,994,545

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$41,687,350$25,644,426$67,331,776
Other Land Buildings$13,685,498$4,182,078$17,867,576
Land$9,532,030-$9,532,030
Equipment$642,859$8,568,131$9,210,990

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$53,748,414$2,404,799▲ $2,137,581$1,883,212$56,407,582
2016$47,294,246$3,983,706▲ $4,196,637$1,726,175$53,748,414
2015$48,432,903$2,339,019▼ $1,145,987$2,331,689$47,294,246
2014$45,245,542$6,692,500▼ $594,709$2,566,908$48,432,903
2013$32,838,881$7,432,647▲ $6,169,263$1,195,249$45,245,542
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott a NelsonHead of SchoolFT$473,140$493,926$967,066
Robert Z BRODYDirector of FinanceFT$261,752$67,750$329,502
Meredith DechabertMS PRINCIPAL: ASSISTANT HEADFT$199,084$127,500$326,584
Lynette GioffreDirector of DevelopmentFT$224,729$49,947$274,676
Wendy HaftDirector of AthleticsFT$184,855$51,557$236,412
Ann SullivanAssociate HeadFT$211,104$25,003$236,107
Barbara SheaLower School PrincipalFT$189,726$14,818$204,544

Board Members and Trustees

NameTitle
Andrea SullivanPresident
Laura MattsonVice President
Andrew WallachBoard Member
Birgit TownleyBoard Member
Blair MetraillerBoard Member
Brad AsnessBoard Member
Cindy G RoskindBoard Member
Dennis D ParkerBoard Member
Edward DunnBoard Member
Eric MedowBoard Member
Fernando RivasBoard Member
Hillary ComoraBoard Member
Jeff HammelBoard Member
Jonathan ResnickBoard Member
Juan PujadasBoard Member
Karen SobelBoard Member
Lisa AllenBoard Member
Michael LazarBoard member
Michelle KroinBoard Member
Nina CheighBoard Member
Sarah Dodds-BrownBoard Member
Vik SawhneyBoard Member
William FeatherstonBoard Member
Blanca HiraniSecretary
Gregg FeltonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
DhiConstruction3000 MARCUS AVE, Lake Success, NY 11042$5,383,866
Flik InternationalFood ServicePO BOX 417632, Boston, MA 02241$925,176
Sodexo INCFacilityPO BOX 360170, Pittsburgh, PA 15251$894,780
Peter Gisolfi AssociatesArchitect566 WARTBURTON AVE, Hastings, NY 10706$548,643
County CoachBusPO BOX 261, Rye, NY 10580$304,850
Revenue and Support

Revenue Composition

Contributions and Grants
$7,847,661
Program Service Revenue
$39,076,846
Investment Income
$3,329,739
Other Revenue
$229,897
All Other Contributions
$7,119,996
Change in Net Assets
$6,391,054

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded24$278,181Selling Price
Total Noncash Contributions24$278,181-

Audited Revenue Reconciliation

Revenue per Audited Statements
$44,748,392
Revenue Not Reported on Financial Statements
$5,735,751
Revenue Not Reported on Form 990
$-892,241
Other Revenue Adjustments
$5,526,330
Total Revenue per Audited Statements
$43,856,151
Total Revenue per Form 990
$50,484,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$27,386,758
Other Expenses$11,180,001
Grants and Similar Amounts Paid$5,526,330
Total Fundraising Expense$1,275,097
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,726,367$1,887,219$472,082$20,085,668
Grants to Domestic Individuals$5,526,330--$5,526,330
Other Employee Benefits$3,042,700$386,170$79,543$3,508,413
Office Expenses$1,888,622$233,711$508,407$2,630,740
Depreciation Depletion$2,026,532$301,412$2,477$2,330,421
Payroll Taxes$1,278,360$166,962$28,395$1,473,717
Current Officers, Directors, Trustees, and Key Employees-$1,158,180$42,476$1,200,656
Travel$1,103,402$51,470$576$1,155,448
Pension Plan Contributions$1,111,855$0$6,449$1,118,304
Other Expenses$1,011,242$72,071$34,499$1,117,812
Fees for Services Management$815,335$59,682-$875,017
Occupancy$655,046$111,582$6,567$773,195
Fees for Services Other$538,901$23,647$34,165$596,713
Conferences and Meetings$253,654$71,796$20,771$346,221
Information Technology$247,268$73,680$16,660$337,608
Insurance$207,294$65,068-$272,362
Interest-$210,093-$210,093
Fees for Service Investment Mgmnt Fees-$209,421-$209,421
Fees for Services Legal-$153,872-$153,872
Fees for Services Lobbying-$60,000-$60,000
Fees for Services Accounting-$56,983-$56,983
Advertising-$32,065$22,030$54,095
Total Functional Expenses$37,432,908$5,385,084$1,275,097$44,093,089

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$44,093,089
Total Expenses per Audited Statements$38,394,693
Expenses per Audited Statements$38,357,338
Expenses Not Reported on Financial Statements$5,735,751
Other Expense Adjustments$5,526,330
Expenses Not Reported on Form 990$37,355
International Activity

International Summary

Spending
$1,546,560

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments---$1,465,498
Europe (Including Iceland and Greenland)Investments---$81,062
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$177,914
Fundraising Direct Expenses$128,359
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Bookfair$177,914$177,914$124,554$53,360
Total Events$177,914$177,914$128,359$49,555
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan NelsonFamily Member of Head of SchoolEmploymentNo$126,247

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
deferred compensation$2,996,141
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The school is a membership corporation whereby each parent of a student has a vote.”

Form 990, Part VI, Section A, Line 7A

“Each parent of a student has a vote that can be utilized to vote either for or against the slate of proposed trustees in a proxy statement.”

Form 990, Part VI, Section B, Line 11B

“The audit committee reviewed the form 990 and reported to the executive committee and the board of trustees for review. All trustees had the opportunity to request changes to the cpa firm that prepared the form, and received a final version before filing.”

Form 990, Part VI, Section B, Line 12C

“Each board member, officer and key employee shall disclose to the president if he or she is affiliated with any vendor of goods or services to the school. No member of the board wh0 is a vendor of goods or services to the school or is affiliated with any vendor of goods or services to the school shall vote on, or participate on behalf of the school in the administration of, any contract with such vendor. Such member shall leave any meeting of the board during the time the board (or any committee thereof) is discussing any arrangement with such a vendor. Board members, officers and key employees shall annually reaffirm their agreement to comply with the policy and shall at that time advise the president of any affiliation with any existing or proposed vendor of goods or services if such affiliation has not previously been disclosed.”

Form 990, Part VI, Section B, Line 15A

“An executive compensation consultant is hired every new contract period to compare the headmaster's salary to other comparable schools and then shares the data with the compensation committee. The last process was done in 2017 for the 2018 fiscal year.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rye Country Day School
EIN
13-1740484
In Care Of
% ROBERT Z BRODY
Phone
9149671417
Address
POST ROAD AND CEDAR STREET, Rye, NY 10580

Signing Officer

Name
Andrea Sullivan
Title
President
Phone
9149671417
Signed
2019-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Sullivan
Formed
1922
Legal Domicile
Ny
Voting Board Members
25
Independent Board Members
25
Employees
326
Volunteers
110

Preparer

Firm
Bkd Llp
Address
655 Third Avenue 1200, New York, NY 10017
Preparer
Aaron Shapiro
Phone
2128674000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

“N/A”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“rental expense $37,355”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“financial aid $5,526,330”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSE $37,355”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“financial aid $5,526,330”

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IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt24Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt25HEAD OF SCHOOL
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IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF DEVELOPMENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt30LOWER SCHOOL PRINCIPAL
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IRS990/FormationYr01922

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$150,860,644
Liabilities
$19,445,792
Net assets
$131,414,852
Revenue
$50,484,143
Expenses
$44,093,089
Net income
$6,391,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$179$15.0$164$64.2$58.9$5.25
2023Detailed filing. Detailed filing data is available for this year.$171$16.3$155$56.1$54.9$1.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$163$14.5$149$56.4$51.2$5.15
2021Detailed filing. Detailed filing data is available for this year.$169$15.5$153$53.9$49.7$4.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$159$18.8$140$51.1$46.0$5.04
2019Detailed filing. Detailed filing data is available for this year.$152$17.7$135$48.8$46.9$1.87
2018Detailed filing. Detailed filing data is available for this year.$151$19.4$131$50.5$44.1$6.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$151$19.4$131$50.5$44.1$6.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$144$17.9$126$52.6$42.3$10.4
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$134$16.0$118$46.4$41.1$5.24
2015Detailed filing. Detailed filing data is available for this year.$131$16.5$114$57.1$39.3$17.8
2014Detailed filing. Detailed filing data is available for this year.$113$15.5$97.9$38.3$36.6$1.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$105$13.4$91.2$36.7$34.7$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$100$12.9$87.2$33.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$98.4$13.1$85.3$31.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$101$20.4$80.2$30.8