Civic Intelligence

The Rumson Country Day School

EIN 21-0639372 • 501(c)3 • Rumson, NJ

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Profile

EDUCATIONAL SERVICES

35 Bellevue AvenueRumson, NJ 07760-1299

www.rcds.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.15x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.41x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

5.7%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$45,363,567

Up $3,838,710 (+9.2%) from 2024

Liabilities

Up

$6,620,055

Up $731,079 (+12%) from 2024

Net Assets

Up

$38,743,512

Up $3,107,631 (+8.7%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin67th percentile

Revenue

Up

$16,305,696

Up $2,440,259 (+18%) from 2024

Expenses

Up

$14,272,940

Up $593,698 (+4.3%) from 2024

Net Income

Up

$2,032,756

Up $1,846,561 (+992%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $33,230,429Liabilities 2011: $11,326,724Net Assets 2011: $21,903,7052011Assets 2012: $29,935,190Liabilities 2012: $7,173,463Net Assets 2012: $22,761,7272012Assets 2013: $30,347,867Liabilities 2013: $6,630,232Net Assets 2013: $23,717,6352013Assets 2014: $33,161,579Liabilities 2014: $7,796,541Net Assets 2014: $25,365,0382014Assets 2015: $33,767,155Liabilities 2015: $7,077,797Net Assets 2015: $26,689,3582015Assets 2016: $33,840,559Liabilities 2016: $6,919,929Net Assets 2016: $26,920,6302016Assets 2017: $35,033,483Liabilities 2017: $6,927,032Net Assets 2017: $28,106,4512017Assets 2018: $34,590,425Liabilities 2018: $6,449,370Net Assets 2018: $28,141,0552018Assets 2019: $34,598,230Liabilities 2019: $6,099,809Net Assets 2019: $28,498,4212019Assets 2020: $36,128,286Liabilities 2020: $7,110,644Net Assets 2020: $29,017,6422020Assets 2021: $39,966,514Liabilities 2021: $7,461,958Net Assets 2021: $32,504,5562021Assets 2022: $39,900,907Liabilities 2022: $6,371,521Net Assets 2022: $33,529,3862022Assets 2023: $40,590,034Liabilities 2023: $6,280,848Net Assets 2023: $34,309,1862023Assets 2024: $41,524,857Liabilities 2024: $5,888,976Net Assets 2024: $35,635,8812024Assets 2025: $45,363,567Liabilities 2025: $6,620,055Net Assets 2025: $38,743,5122025

Highlighted filing

2025

Assets$45,363,567
Liabilities$6,620,055
Net Assets$38,743,512
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $10,653,275Expenses 2011: $9,764,649Net Income 2011: $888,6262011Expenses 2012: $10,090,3392012Expenses 2013: $10,678,2932013Revenue 2014: $12,873,047Expenses 2014: $11,724,343Net Income 2014: $1,148,7042014Revenue 2015: $13,249,988Expenses 2015: $11,400,741Net Income 2015: $1,849,2472015Revenue 2016: $12,961,012Expenses 2016: $12,421,445Net Income 2016: $539,5672016Revenue 2017: $13,994,092Expenses 2017: $13,193,198Net Income 2017: $800,8942017Revenue 2018: $13,191,807Expenses 2018: $13,854,688Net Income 2018: -$662,8812018Revenue 2019: $11,961,369Expenses 2019: $12,020,934Net Income 2019: -$59,5652019Revenue 2020: $12,491,845Expenses 2020: $11,636,401Net Income 2020: $855,4442020Revenue 2021: $11,979,156Expenses 2021: $11,776,481Net Income 2021: $202,6752021Revenue 2022: $14,170,233Expenses 2022: $12,146,271Net Income 2022: $2,023,9622022Revenue 2023: $13,136,396Expenses 2023: $12,961,482Net Income 2023: $174,9142023Revenue 2024: $13,865,437Expenses 2024: $13,679,242Net Income 2024: $186,1952024Revenue 2025: $16,305,696Expenses 2025: $14,272,940Net Income 2025: $2,032,7562025

Highlighted filing

2025

Revenue$16,305,696
Expenses$14,272,940
Net Income$2,032,756
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,363,567
Liabilities
$6,620,055
Net assets
$38,743,512
Revenue
$16,305,696
Expenses
$14,272,940
Net income
$2,032,756
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$45.4$6.62$38.7$16.3$14.3$2.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.5$5.89$35.6$13.9$13.7$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.6$6.28$34.3$13.1$13.0$0.17
2022Detailed filing. Detailed filing data is available for this year.$39.9$6.37$33.5$14.2$12.1$2.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.0$7.46$32.5$12.0$11.8$0.20
2020Detailed filing. Detailed filing data is available for this year.$36.1$7.11$29.0$12.5$11.6$0.86
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$6.10$28.5$12.0$12.0$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$6.45$28.1$13.2$13.9$0.66
2017Detailed filing. Detailed filing data is available for this year.$35.0$6.93$28.1$14.0$13.2$0.80
2016Detailed filing. Detailed filing data is available for this year.$33.8$6.92$26.9$13.0$12.4$0.54
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.8$7.08$26.7$13.2$11.4$1.85
2014Detailed filing. Detailed filing data is available for this year.$33.2$7.80$25.4$12.9$11.7$1.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.3$6.63$23.7$10.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.9$7.17$22.8$10.1
2011Summary only. Only limited summary data is available for this year.$33.2$11.3$21.9$10.7$9.76$0.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 4, 2026
Return Version
2024v5.2
Gross Receipts
$17,201,356
Mission and Program Overview

Mission

EDUCATIONAL SERVICES

To provide students from all communities with a dynamic, challenging academic experience in a safe and supportive environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$18,259,867$20,186,697▲ $1,926,830
Land, Buildings, and Equipment, Net$17,541,144$18,728,650▲ $1,187,506
Savings and Temporary Cash Investments$4,979,460$4,432,395▼ $547,065
Pledges and Grants Receivable$10,000$1,940,543▲ $1,930,543
Intangible Assets$65,607$62,228▼ $3,379
Cash and Non-Interest-Bearing Accounts$663,806$6,451▼ $657,355
Accounts Receivable$4,494$5,992▲ $1,498
Prepaid Expenses and Deferred Charges$479$611▲ $132
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$41,524,857$45,363,567▲ $3,838,710
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$3,711,364$3,610,413▼ $100,951
Deferred Revenue$1,211,191$1,656,676▲ $445,485
Accounts Payable and Accrued Expenses$910,019$1,272,941▲ $362,922
Other Liabilities$56,402$80,025▲ $23,623
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
Total Liabilities$5,888,976$6,620,055▲ $731,079
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,842,086$34,987,897▲ $1,145,811
Net Assets With Donor Restrictions$1,793,795$3,755,615▲ $1,961,820
Total Net Assets Fund Balance$35,635,881$38,743,512▲ $3,107,631
Total Liabilities and Net Assets / Fund Balance$41,524,857$45,363,567▲ $3,838,710

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,625,503$14,163,598$31,789,101
Other Land Buildings$413,374$1,945,436$2,358,810
Equipment$664,290$534,822$1,199,112
Land$25,483-$25,483

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,543,627-▲ $1,436,642$123,369$17,856,900
2023$16,536,178$11,456▲ $1,418,196$108,664$16,543,627
2022$15,782,603$10,857▲ $845,414$102,696$16,536,178
2021$16,089,793$22,531▼ $222,682$107,039$15,782,603
2020$13,025,226$57,150▲ $3,099,238$91,821$16,089,793
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carson SmithHead of SchoolFT$439,394$141,952$581,346
Michael J ManninoDirector of FinanceFT$258,511$19,619$278,130
Lon LambUppper School HeadFT$162,044$23,625$185,669
Tracey WetmoreDirector of AdvancementFT$155,457$8,126$163,583
Paul CampanellaAthletic DirectorFT$125,741$35,717$161,458
Lea PrendergastLower School HeadFT$156,500-$156,500
Karen NortonControllerFT$116,636$19,991$136,627

Board Members and Trustees

NameTitle
Mrs Kristen MasserioPresident
Mr Jesse SpectorVice President
MRS KELLI O'BRIENTrustee
MRS Nora KingTrustee
MRS Sarah PersonetteTrustee
Mr Brian ChinTrustee
Mr Christopher TorciviaTrustee
Mr Evan CuratoloTrustee
Mr Jeffrey CruzTrustee
Mr Jon EckertTrustee
Mr Matthew HaddadTrustee
Mr Michael WalkerTrustee
Mr Rich MchughTrustee
Mr Rich YehTrustee
Mr Shawn RubinTrustee
Mrs Adrianne RaphalianTrustee
Mrs Carrie PageTrustee
Mrs Debbie MenkowitzTrustee
Mrs Liz ToolanTrustee
Mrs Sarah DevineTrustee
Mr Ryan KellyAssistant Treasurer
Mrs Meghann MarturanoSecretary
Mr Todd WhitenackTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ibo Construction GroupConstruction331 Newmans Springs Rd Building 3, Red Bank, NJ 07724$1,979,609
Side Dish LLCFood Service433 Tinton Avenue, Tinton Falls, NJ 07724$491,600
Nadasky Kopelson ArchitectArchitecture95 Washington St, Morristown, NJ 07724$295,335
ECG Group INCMarketing Consultant1099 Wall Street West Suite 175, Lyndhurst, NJ 07071$180,546
New Era TechnologyTech ConsultantPO Box 23807, New York, NY 10087$110,149
Revenue and Support

Revenue Composition

Contributions and Grants
$3,524,211
Program Service Revenue
$11,660,980
Investment Income
$924,622
Other Revenue
$195,883
All Other Contributions
$3,413,611
Change in Net Assets
$2,032,756

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded672$118,490Market Value
Total Noncash Contributions672$118,490-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,960,942
Revenue Not Reported on Financial Statements
$1,344,754
Revenue Not Reported on Form 990
$1,074,875
Other Revenue Adjustments
$1,179,970
Total Revenue per Audited Statements
$16,035,817
Total Revenue per Form 990
$16,305,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,795,253
Other Expenses$4,297,717
Grants and Similar Amounts Paid$1,179,970
Total Fundraising Expense$498,577
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,449,592$2,417,408$287,056$6,154,056
Grants to Domestic Individuals$1,179,970--$1,179,970
Depreciation Depletion$972,803$14,124$1,766$988,693
Other Employee Benefits$507,047$355,329$42,194$904,570
Current Officers, Directors, Trustees, and Key Employees$489,392$342,958$40,725$873,075
Payroll Taxes$286,927$201,073$23,876$511,876
Occupancy$487,967$7,084$885$495,936
Pension Plan Contributions$197,129$138,143$16,404$351,676
Insurance-$291,996-$291,996
Advertising-$263,589-$263,589
Interest-$246,852-$246,852
All Other Expenses$241,854--$241,854
Information Technology$229,778$3,336$417$233,531
Fees for Service Investment Mgmnt Fees-$164,784-$164,784
Office Expenses-$147,558-$147,558
Conferences and Meetings$109,203--$109,203
Fees for Services Accounting-$109,179-$109,179
Other Expenses$100,248-$85,254$85,254
Fees for Services Other$37,450$4,440-$41,890
Fees for Services Legal-$9,282-$9,282
Travel-$3,965-$3,965
Total Functional Expenses$9,053,263$4,721,100$498,577$14,272,940

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,272,940
Expenses per Audited Statements$12,928,186
Total Expenses per Audited Statements$12,928,186
Expenses Not Reported on Financial Statements$1,344,754
Other Expense Adjustments$1,179,970
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$428,143
Fundraising Direct Expenses$242,685
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gator Bash$324,581$229,981$46,946$183,035
Rummage$101,819$101,819$4,902$96,917
Total Events$538,743$428,143$242,685$185,458
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
Reserve for Various Programs$80,025

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANew Jersey Economic Developmnet Authority2013-12-19$5,000,000New jersey economic development au

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,000,000$0$100,951$99,736

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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

PART VI, SECTION B, LINE 11B:

“The board of trustees and director of finance review the form 990 for comment and provide any feedback for any updates to the return before it is filed with the internal revenue service.”

PART VI, SECTION B, LINE 12C:

“Each board member files with rcds trustees by september 1 of each year a conflict of interest disclosure statement. Additionally, in the event of a change in circumstances, each board member shall file with the rcds trustees such supplementary information necessary to effectuate the intent of this conflict of interest policy.”

PART VI, SECTION C, LINE 19:

“The organization's governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Rumson Country Day School
EIN
21-0639372
In Care Of
% MICHAEL MANNINO
Phone
7328420527
Address
35 Bellevue Avenue, Rumson, NJ 07760-1299

Signing Officer

Name
Michael Mannino
Title
Director of Finance
Phone
7328420527
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Mannino
Formed
1926
Legal Domicile
Nj
Voting Board Members
23
Independent Board Members
23
Employees
104
Volunteers
300

Preparer

Firm
Withumsmithbrownpc
Address
331 NEWMAN SPRINGS RD STE 125, RED BANK, NJ 07701-6765
Preparer
Amanda Romond
Phone
7328423113
Supplemental Narrative

Financial Statement Notes

Form 990,schedule D, Part X, Line 2

“The school is exempt from the federal income tax under section 501 (c)(3) of the united states internal revenue code and exempt from state income taxes under n.j.s.a. 54:4-3.6, and no provision for such income tax has been reflected in the accompanying financial statements. The school's accounting policy is to evaluate uncertain tax positions in accordance with guidance which clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition treshold of more-likely-than-not to be sustained upon examination. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The guidance also addresses de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition requirements. The school has evaluated uncertain tax positions with respect to its operations and concluded there are no such positions at june 30, 2025 and 2024. The school did not recognize any tax-related interest or penalties during the period presented in these financial statements. Interest and penalties related to unrecognized tax benefits are classified as operating expense.”

Form 990, Schedule D, Parts XI and XII, Line 4B

“Reclassification of scholarships: financial aid and discounts $1,179,970”

Raw XML AppendixShowing 400 of 996 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0910019
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01272941
IRS990/AccountsReceivableGrp/BOYAmt04494
IRS990/AccountsReceivableGrp/EOYAmt05992
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE STUDENTS FROM ALL COMMUNITIES WITH A DYNAMIC, CHALLENGING ACADEMIC EXPERIENCE IN A SAFE AND SUPPORTIVE ENVIRONMENT.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0263589
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IRS990/BooksInCareOfDetail/PersonNm0MICHAEL MANNINO
IRS990/BooksInCareOfDetail/PhoneNum07328420527
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt035 BELLEVUE AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0RUMSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
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IRS990/CashNonInterestBearingGrp/BOYAmt0663806
IRS990/CashNonInterestBearingGrp/EOYAmt06451
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt06
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt040725
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0342958
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0489392
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0873075
IRS990/CompDisqualPersonsGrp/TotalAmt00
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NJ
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IRS990/ContractorCompensationGrp/ServicesDesc2ARCHITECTURE
IRS990/ContractorCompensationGrp/ServicesDesc3Marketing Consultant
IRS990/ContractorCompensationGrp/ServicesDesc4Tech Consultant
IRS990/ContriRptFundraisingEventAmt0110600
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IRS990/Desc0THE RUMSON COUNTRY DAY SCHOOL IS A NURSERY THROUGH GRADE 8, CO-EDUCATIONAL SCHOOL CURRENT ENROLLMENT IS OVER 315 STUDENTS FROM EASTERN MONMOUTH COUNTY, NJ. AVERAGE CLASS SIZE IS 14 FOR BEGINNERS THROUGH GRADE 4, AND 10 FOR GRADES 5 THROUGH 8. THERE ARE CURRENTLY OVER 55 FACULTY MEMBERS WITH AN AVERAGE OF 8 YEARS OF SERVICE.
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