Civic Intelligence

Scottsdale Country Day School

EIN 27-4153257 • 501(c)3 • Paradise Valley, AZ

Profile

To provide a broad and balanced currriculum in small class sizes for approximately 110 students in kindergarten through eighth grades in the phoenix, arizona metro area.

10460 North 56th StreetParadise Valley, AZ 85253

www.scdsaz.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$135,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

9th percentile

-21%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.1%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$723,290

Down $197,939 (-21%) from 2023

Liabilities

Down

$428,242

Down $242,102 (-36%) from 2023

Net Assets

Up

$295,048

Up $44,163 (+18%) from 2023

Revenue

Up

$1,529,017

Up $46,108 (+3.1%) from 2023

Expenses

Down

$1,484,854

Down $114,615 (-7.2%) from 2023

Net Income

Up

$44,163

Up $160,723 (+138%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $67,791Liabilities 2015: $67,766Net Assets 2015: $252015Assets 2016: $43,039Liabilities 2016: $80,901Net Assets 2016: -$37,8622016Assets 2017: $89,420Liabilities 2017: $88,232Net Assets 2017: $1,1882017Assets 2018: $186,683Liabilities 2018: $183,758Net Assets 2018: $2,9252018Assets 2019: $227,698Liabilities 2019: $162,493Net Assets 2019: $65,2052019Assets 2021: $322,024Liabilities 2021: $124,911Net Assets 2021: $197,1132021Assets 2022: $435,532Liabilities 2022: $68,087Net Assets 2022: $367,4452022Assets 2023: $921,229Liabilities 2023: $670,344Net Assets 2023: $250,8852023Assets 2024: $723,290Liabilities 2024: $428,242Net Assets 2024: $295,0482024

Highlighted filing

2024

Assets$723,290
Liabilities$428,242
Net Assets$295,048

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $845,128Expenses 2015: $854,013Net Income 2015: -$8,8852015Revenue 2016: $668,608Expenses 2016: $716,690Net Income 2016: -$48,0822016Revenue 2017: $992,181Expenses 2017: $953,131Net Income 2017: $39,0502017Revenue 2018: $1,391,308Expenses 2018: $1,357,388Net Income 2018: $33,9202018Revenue 2019: $1,535,943Expenses 2019: $1,510,828Net Income 2019: $25,1152019Revenue 2021: $1,486,515Expenses 2021: $1,295,069Net Income 2021: $191,4462021Revenue 2022: $1,655,669Expenses 2022: $1,485,337Net Income 2022: $170,3322022Revenue 2023: $1,482,909Expenses 2023: $1,599,469Net Income 2023: -$116,5602023Revenue 2024: $1,529,017Expenses 2024: $1,484,854Net Income 2024: $44,1632024

Highlighted filing

2024

Revenue$1,529,017
Expenses$1,484,854
Net Income$44,163

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,529,017
Mission and Program Overview

Mission

Provide rigorous academics in a small class size and nurturing enviroment.

To provide a broad and balanced currriculum in small class sizes for approximately 110 students in kindergarten through eighth grades in the phoenix, arizona metro area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$366,020$349,731▼ $16,289
Pledges and Grants Receivable$31,397$14,033▼ $17,364
Land, Buildings, and Equipment, Net$4,759$8,908▲ $4,149
Prepaid Expenses and Deferred Charges$40$1,130▲ $1,090
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$921,229$723,290▼ $197,939
Other Assets Total$519,013$349,488▼ $169,525
Liabilities
Other Liabilities$510,757$346,049▼ $164,708
Accounts Payable and Accrued Expenses$151,073$82,193▼ $68,880
Deferred Revenue$8,514--
Total Liabilities$670,344$428,242▼ $242,102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,973$256,696▲ $97,723
Net Assets With Donor Restrictions$91,912$38,352▼ $53,560
Total Net Assets Fund Balance$250,885$295,048▲ $44,163
Total Liabilities and Net Assets / Fund Balance$921,229$723,290▼ $197,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,908$30,051$38,959
Other Assets Org$13,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy PrahcharovTreasurerFT$135,000$135,000
Steve PrahcharovPresidentFT$135,000$135,000

Board Members and Trustees

NameTitle
Mary AlpaughDirector
Robert HillDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,376,315
Program Service Revenue
$152,702
Investment Income
$0
Other Revenue
$0
All Other Contributions
$31,290
Change in Net Assets
$44,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,529,017
Total Revenue per Audited Statements
$1,529,017
Total Revenue per Form 990
$1,529,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$932,945
Other Expenses$551,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$491,025--$491,025
Current Officers, Directors, Trustees, and Key Employees$125,707$144,293-$270,000
Occupancy$148,714$37,951-$186,665
Fees for Services Other$102,466$12,231-$114,697
Other Employee Benefits$55,985$10,009-$65,994
Payroll Taxes$44,465$11,022-$55,487
Pension Plan Contributions$37,598$12,841-$50,439
Fees for Services Accounting-$44,063-$44,063
Travel$18,723$23-$18,746
Advertising-$15,701-$15,701
Information Technology$6,956$4,813-$11,769
Insurance$6,636$1,659-$8,295
Office Expenses$7,679--$7,679
Depreciation Depletion$3,202$799-$4,001
Other Expenses$2,614$214-$2,828
All Other Expenses$597$1,077-$1,674
Fees for Services Legal-$702-$702
Total Functional Expenses$1,154,287$330,567$0$1,484,854

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,484,854
Total Expenses per Audited Statements$1,484,854
Total Expenses per Form 990$1,484,854
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$336,488
Refundable deposits$9,561
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
Yes
Other officer compensation reviewed
Yes
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 2

Steve and Katherine Prahcharov are husband and wife.

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

The form 990 was prepared by an independent cpa as parto f the audit engagement, reviewed by management, and approved by the board of directors once approved, a member of the board of directors signs the form 990 and it is mailed to the irs.

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

The school staff and management reprot conflicts of interest to the board of directors for consideration and action as necessary

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

The board of directors sets compensation of executives based on budgetary constraints and local comparable pay scales.

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

The board of directors sets executives based on budgetary constraints and lcoal comparable pay scales.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Scottsdale Country Day School
EIN
27-4153257
Phone
4804525777
Address
10460 North 56th Street, Paradise Valley, AZ 85253

Signing Officer

Name
Steve Prahcharov
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
2
Employees
15
Volunteers
10

Preparer

Firm
Heather N Holcomb
Address
3050 East Irwin Avenue, Mesa, AZ 85204
Preparer
Kristopher Holcomb CPA
Phone
4809634234
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IRS990/PYOtherExpensesAmt0545126
IRS990/PYOtherRevenueAmt0121725
IRS990/PYRevenuesLessExpensesAmt0-116560
IRS990/PYSalariesCompEmpBnftPaidAmt01054343
IRS990/PYTotalExpensesAmt01599469
IRS990/PYTotalRevenueAmt01482909
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044163
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08908
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030051
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038959
IRS990ScheduleD/ExpensesSubtotalAmt01484854
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0336488
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt113000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right of Use Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Security Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0336488
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Refundable deposits
IRS990ScheduleD/RevenueSubtotalAmt01529017
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08908
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0349488
IRS990ScheduleD/TotalExpensesPerForm990Amt01484854
IRS990ScheduleD/TotalLiabilityAmt0346049
IRS990ScheduleD/TotalRevenuePerForm990Amt01529017
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01529017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01484854
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS AN ARIZONA PUBLIC CHARTER SCHOOL, AND AS SUCH, DISCRIMINATION IS PROHITITED AND ALL ARIZONA RESIDENTS ARE AWARE THAT PUBLIC SCHOOLS CANNOT DISCRIMATE IN ANY MANNER
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVED MONTHLY STATE EQUALIZATION ASSISTANCE, CLASSROOM SITE FUNDS, AND INSTRUCTIONAL IMPROVEMENT FUNDS FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AT THE SCHOOL. IN ADDITION, THE SCHOOL RECIEVED STATE AND FEDERAL GRANTS, WHICH ARE USED IN ACCORDANCE WITH THE REQUIREMENTS SET FORTH BY THE STATE OF ARIZONA AND THE FEDERAL GOVERNMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Steve and Katherine Prahcharov are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AS PARTO F THE AUDIT ENGAGEMENT, REVIEWED BY MANAGEMENT, AND APPROVED BY THE BOARD OF DIRECTORS ONCE APPROVED, A MEMBER OF THE BOARD OF DIRECTORS SIGNS THE FORM 990 AND IT IS MAILED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL STAFF AND MANAGEMENT REPROT CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS FOR CONSIDERATION AND ACTION AS NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS SETS COMPENSATION OF EXECUTIVES BASED ON BUDGETARY CONSTRAINTS AND LOCAL COMPARABLE PAY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS SETS EXECUTIVES BASED ON BUDGETARY CONSTRAINTS AND LCOAL COMPARABLE PAY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0921229
IRS990/TotalAssetsEOYAmt0723290
IRS990/TotalAssetsGrp/BOYAmt0921229
IRS990/TotalAssetsGrp/EOYAmt0723290
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01376315
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0330567
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01154287
IRS990/TotalFunctionalExpensesGrp/TotalAmt01484854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0670344
IRS990/TotalLiabilitiesEOYAmt0428242
IRS990/TotalLiabilitiesGrp/BOYAmt0670344
IRS990/TotalLiabilitiesGrp/EOYAmt0428242
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250885
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0295048
IRS990/TotalProgramServiceExpensesAmt01154287
IRS990/TotalProgramServiceRevenueAmt0152702
IRS990/TotalReportableCompFromOrgAmt0270000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152702
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01529017
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0921229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0723290
IRS990/TravelGrp/ManagementAndGeneralAmt023
IRS990/TravelGrp/ProgramServicesAmt018723
IRS990/TravelGrp/TotalAmt018746
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010460 North 56th Street
IRS990/USAddress/CityNm0Paradise Valley
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085253
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Prahcharov
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Scottsdale Country Day School
ReturnHeader/Filer/BusinessNameControlTxt0SCOT
ReturnHeader/Filer/EIN0274153257
ReturnHeader/Filer/PhoneNum04804525777
ReturnHeader/Filer/USAddress/AddressLine1Txt010460 North 56th Street
ReturnHeader/Filer/USAddress/CityNm0Paradise Valley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085253
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200636439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEATHER N HOLCOMB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03050 East Irwin Avenue

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