Civic Intelligence

Cincinnati Country Day School

EIN 31-0536970 • 501(c)3 • Cincinnati, OH

View Organization Page

Profile

Cincinnati country day school provides each student with superior preparation for success in college and life. We inspire a passion for learning and independent thinking through a steadfast commitment to academic excellence, personal integrity, and service to others.

6905 Given RdCincinnati, OH 45243-2839

www.countryday.net

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.23x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.28x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

57th percentile

7.0%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

54th percentile

$273,233

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

35th percentile

1.6%

Faster asset growth than 35% 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 / Assets52nd percentile

Assets

Up

$37,716,614

Up $2,631,141 (+7.5%) from 2024

Liabilities

Up

$8,766,801

Up $500,962 (+6.1%) from 2024

Net Assets

Up

$28,949,813

Up $2,130,179 (+7.9%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin57th percentile

Revenue

Up

$30,873,248

Up $4,902,174 (+19%) from 2024

Expenses

Up

$28,719,273

Up $1,109,467 (+4.0%) from 2024

Net Income

Up

$2,153,975

Up $3,792,707 (+231%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$40M$30M$20M$10M$0Assets 2011: $24,055,926Liabilities 2011: $9,119,249Net Assets 2011: $14,936,6772011Assets 2012: $27,543,193Liabilities 2012: $8,857,286Net Assets 2012: $18,685,9072012Assets 2013: $29,800,588Liabilities 2013: $9,621,498Net Assets 2013: $20,179,0902013Assets 2014: $30,425,703Liabilities 2014: $10,929,745Net Assets 2014: $19,495,9582014Assets 2015: $32,153,475Liabilities 2015: $9,831,851Net Assets 2015: $22,321,6242015Assets 2016: $32,131,946Liabilities 2016: $9,250,696Net Assets 2016: $22,881,2502016Assets 2017: $31,967,004Liabilities 2017: $6,057,083Net Assets 2017: $25,909,9212017Assets 2018: $35,231,149Liabilities 2018: $9,227,544Net Assets 2018: $26,003,6052018Assets 2019: $35,118,491Liabilities 2019: $10,764,992Net Assets 2019: $24,353,4992019Assets 2020: $34,598,702Liabilities 2020: $10,411,610Net Assets 2020: $24,187,0922020Assets 2021: $38,505,551Liabilities 2021: $8,915,348Net Assets 2021: $29,590,2032021Assets 2022: $38,516,908Liabilities 2022: $9,255,574Net Assets 2022: $29,261,3342022Assets 2023: $36,562,164Liabilities 2023: $8,023,724Net Assets 2023: $28,538,4402023Assets 2024: $35,085,473Liabilities 2024: $8,265,839Net Assets 2024: $26,819,6342024Assets 2025: $37,716,614Liabilities 2025: $8,766,801Net Assets 2025: $28,949,8132025

Highlighted filing

2025

Assets$37,716,614
Liabilities$8,766,801
Net Assets$28,949,813
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $18,345,6562011Expenses 2012: $18,844,2922012Expenses 2013: $19,793,4672013Revenue 2014: $20,154,446Expenses 2014: $21,098,587Net Income 2014: -$944,1412014Revenue 2015: $24,636,786Expenses 2015: $21,793,064Net Income 2015: $2,843,7222015Revenue 2016: $22,695,701Expenses 2016: $22,139,411Net Income 2016: $556,2902016Revenue 2017: $25,745,243Expenses 2017: $22,590,608Net Income 2017: $3,154,6352017Revenue 2018: $22,759,380Expenses 2018: $22,863,748Net Income 2018: -$104,3682018Revenue 2019: $22,370,856Expenses 2019: $23,797,500Net Income 2019: -$1,426,6442019Revenue 2020: $23,974,821Expenses 2020: $23,954,630Net Income 2020: $20,1912020Revenue 2021: $29,403,625Expenses 2021: $24,132,527Net Income 2021: $5,271,0982021Revenue 2022: $24,344,886Expenses 2022: $24,916,863Net Income 2022: -$571,9772022Revenue 2023: $24,874,955Expenses 2023: $25,632,124Net Income 2023: -$757,1692023Revenue 2024: $25,971,074Expenses 2024: $27,609,806Net Income 2024: -$1,638,7322024Revenue 2025: $30,873,248Expenses 2025: $28,719,273Net Income 2025: $2,153,9752025

Highlighted filing

2025

Revenue$30,873,248
Expenses$28,719,273
Net Income$2,153,975
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$37,716,614
Liabilities
$8,766,801
Net assets
$28,949,813
Revenue
$30,873,248
Expenses
$28,719,273
Net income
$2,153,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.7$8.77$28.9$30.9$28.7$2.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.1$8.27$26.8$26.0$27.6$1.64
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.6$8.02$28.5$24.9$25.6$0.76
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.5$9.26$29.3$24.3$24.9$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.5$8.92$29.6$29.4$24.1$5.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.6$10.4$24.2$24.0$24.0$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.1$10.8$24.4$22.4$23.8$1.43
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.2$9.23$26.0$22.8$22.9$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.0$6.06$25.9$25.7$22.6$3.15
2016Detailed filing. Detailed filing data is available for this year.$32.1$9.25$22.9$22.7$22.1$0.56
2015Detailed filing. Detailed filing data is available for this year.$32.2$9.83$22.3$24.6$21.8$2.84
2014Detailed filing. Detailed filing data is available for this year.$30.4$10.9$19.5$20.2$21.1$0.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.8$9.62$20.2$19.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.5$8.86$18.7$18.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.1$9.12$14.9$18.3
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$24,929,932
Mission and Program Overview

Mission

Cincinnati country day school provides each student with superior preparation for success in college and life. We inspire a passion for learning and independent thinking through a steadfast commitment to academic excellence, personal integrity, and service to others.

Creating leaders who, through the discovery of their own abilities, kindle the potential in others and better a dynamic world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,056,283$32,693,171▼ $363,112
Cash and Non-Interest-Bearing Accounts$2,788,769$1,418,521▼ $1,370,248
Pledges and Grants Receivable$992,315$820,211▼ $172,104
Prepaid Expenses and Deferred Charges$385,068$241,970▼ $143,098
Accounts Receivable$162,724$212,881▲ $50,157
Investments in Publicly Traded Securities-$16,938-
Total Assets$38,516,908$36,562,164▼ $1,954,744
Other Assets Total$1,131,749$1,158,472▲ $26,723
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,145,492$4,093,071▼ $1,052,421
Deferred Revenue$2,198,928$2,331,305▲ $132,377
Accounts Payable and Accrued Expenses$1,880,667$1,591,421▼ $289,246
Other Liabilities$30,487$7,927▼ $22,560
Total Liabilities$9,255,574$8,023,724▼ $1,231,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,166,732$27,420,757▼ $745,975
Net Assets With Donor Restrictions$1,094,602$1,117,683▲ $23,081
Total Net Assets Fund Balance$29,261,334$28,538,440▼ $722,894
Total Liabilities and Net Assets / Fund Balance$38,516,908$36,562,164▼ $1,954,744

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$32,693,171$30,595,355$63,288,526

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,480,000$3,023--$5,483,023
2021$5,476,990$3,010--$5,480,000
2020$5,292,964$184,026--$5,476,990
2019$5,291,282$1,682--$5,292,964
2018$5,251,741$39,541--$5,291,282
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ZimmermanHead of SchoolFT$273,150$83$273,233
Mark MorawskiDivision HeadFT$142,289$83$142,372
Todd L WittChief Financial OfficerFT$136,279$25$136,304
Theresa HirschauerDivision HeadFT$128,712$83$128,795
Louise VaughanDirector of AdvancementFT$118,652$83$118,735
Dennis CoyleAthletic DirectorFT$112,801$83$112,884
Aaron KellenbergerDirector of Enrollment ManagementFT$111,905$83$111,988

Board Members and Trustees

NameTitle
Dean JohnsPa President
Tina DisantoPresident
Jason FraleyBoard Vice President
Jessica HallBoard Secretary
Cadence MooreAlumni Council Pres.
Holly MottAlumni Rep.
Tom LangoisAlumni Rep.
Aparna ShahMember
Ariella CohenMember
Carlton MonroeMember
Chris CicchinelliMember
Dereck GrayMember
George VredeveldMember
Jason JurgensenMember
Katie WatersonMember
Larry KellarMember
Lauren LegetteMember
Leo WhittMember
Martin HettichMember
Mary HortonMember
Monica BerghausenMember
Peter KlekampMember
Woody TaftMember
Yvonne CuffyMember
Zofeen KhanMember
Steve LazarusTreasurer, Ac Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$3,693,959
Program Service Revenue
$21,098,569
Investment Income
$10,586
Other Revenue
$71,841
All Other Contributions
$2,600,181
Change in Net Assets
$-757,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,751,378
Revenue Not Reported on Financial Statements
$6,123,577
Revenue Not Reported on Form 990
$34,275
Other Revenue Adjustments
$6,123,577
Total Revenue per Audited Statements
$18,785,653
Total Revenue per Form 990
$24,874,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,170,163
Other Expenses$7,338,384
Grants and Similar Amounts Paid$6,123,577
Total Fundraising Expense$662,167
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,572,075$2,829,370$303,605$9,705,050
Grants to Domestic Individuals$6,123,577--$6,123,577
Depreciation Depletion$1,779,296$80,142-$1,859,438
Other Employee Benefits$514,669$300,114$185,597$1,000,380
Payroll Taxes$507,815$229,376$27,395$764,586
Office Expenses-$663,957$74,331$738,288
All Other Expenses$587,340$112,626-$699,966
Other Expenses$676,799$39,165-$676,799
Current Officers, Directors, Trustees, and Key Employees$168,000$215,064$60,000$443,064
Pension Plan Contributions$170,747$77,125$9,211$257,083
Insurance$217,987$9,818-$227,805
Interest$191,830$8,640-$200,470
Travel$77,182$5,867$2,028$85,077
Fees for Services Accounting-$66,595-$66,595
Advertising-$33,102-$33,102
Fees for Services Legal-$27,505-$27,505
Total Functional Expenses$20,271,491$4,698,466$662,167$25,632,124

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$25,632,124
Expenses per Audited Statements$19,508,547
Total Expenses per Audited Statements$19,508,547
Expenses Not Reported on Financial Statements$6,123,577
Other Expense Adjustments$6,123,577
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,977
Fundraising Gross Income$54,977
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Country Date$174,878$54,977$54,977$0
Total Events$174,878$54,977$54,977$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capitalized Lease Obligation$7,927
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“Board vote is required for elevation of officers and new board members.”

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

“Board vote is required for salary increases of faculty, staff, and yearly tuition increases.”

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

“Discussed at the board of trustees meeting.”

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

“The conflict of interest policy is reviewed yearly with all employees and board of trustees.”

Form 990, Part VI, Section B, Line 15

“An independent executive compensation and governance company supplies annual surveys to the board of trustees for their review to aid in the determination of the annual compensation of the head of school. The same company supplies surveys to the head of the school for the determinination of the compensation for the chief financial officer.”

Form 990, Part VI, Section C, Line 18

“Available upon request during normal business hours.”

Form 990, Part VI, Section C, Line 19

“Available upon request during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Cincinnati Country Day School
EIN
31-0536970
Phone
5135617298
Address
6905 GIVEN RD, CINCINNATI, OH 45243-2839

Signing Officer

Name
Todd L Witt
Title
Chief Financial Officer
Phone
5135617298
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd L Witt
Formed
1926
Legal Domicile
Oh
Voting Board Members
26
Independent Board Members
26
Employees
293
Volunteers
275

Preparer

Firm
Mellott & Mellott Pll
Address
312 WALNUT STREET - SUITE 2500, CINCINNATI, OH 45202-4025
Preparer
Gregory a Deyhle
Phone
5132412940
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net unrealized gain on interest rate swap 32,337.”

Form 990, Part XI, Line 2C Explanation

“The finance committee reviews the audited financial statements prior to issuance.”

Financial Statement Notes

PART III, LINE 4:

“The collection of art consists of paintings. The collection enhances the facilities and demonstrates the value of art in education.”

PART V, LINE 4:

“To provide support for the organization through growth and investment return.”

PART X, LINE 2:

“The organization is exempt from income tax under section 501(c)(3) of the internal revenue code. Contributions to the organization qualify as charitable deductions. The organization has not entered into any transactions which would subject it to unrelated business income tax. In the normal course of business, the organization is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the organization believes that there are no significant unrecognized tax liabilities as of june 30, 2022.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Net unrealized gain on interest rate swap 32,337.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Gross up of tuition 6,123,577.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Grants and other assistance to individuals in the us 6,123,577.”

Raw XML AppendixShowing 400 of 755 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0212881
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CREATING LEADERS WHO, THROUGH THE DISCOVERY OF THEIR OWN ABILITIES, KINDLE THE POTENTIAL IN OTHERS AND BETTER A DYNAMIC WORLD.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt033102
IRS990/AdvertisingGrp/TotalAmt033102
IRS990/AllOtherContributionsAmt02600181
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IRS990/AllOtherExpensesGrp/TotalAmt0699966
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TODD L WITT
IRS990/BooksInCareOfDetail/PhoneNum05135617298
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06905 GIVEN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CINCINNATI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0452432839
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0443064
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IRS990/DepreciationDepletionGrp/TotalAmt01859438
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IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ALUMNI COUNCIL PRES.
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PA PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15ALUMNI REP.
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18ALUMNI REP.
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt24HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt25TREASURER, AC REP
IRS990/Form990PartVIISectionAGrp/TitleTxt26PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt27CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR OF ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIVISION HEAD
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIVISION HEAD
IRS990/Form990PartVIISectionAGrp/TitleTxt31ATHLETIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR OF ENROLLMENT MANAGEMENT
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