Civic Intelligence

Lake Forest Country Day School

EIN 36-2415685 • 501(c)3 • Lake Forest, IL

View Organization Page

Profile

Inspired teaching, academic rigor, attention to individual needs, a commitment to responsible citizenship-these principles infuse every aspect of life at lake forest country day school and define our dedication to producing students of strong character with a passion for learning.

145 South Green Bay RoadLake Forest, IL 60045

www.lfcds.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.47x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

1.60x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$426,814

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

47th percentile

5.2%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

4.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$65,637,205

Up $3,274,005 (+5.2%) from 2024

Liabilities

Up

$30,832,734

Up $330,880 (+1.1%) from 2024

Net Assets

Up

$34,804,471

Up $2,943,125 (+9.2%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin65th percentile

Revenue

Up

$19,327,317

Up $845,498 (+4.6%) from 2024

Expenses

Up

$17,210,825

Up $678,326 (+4.1%) from 2024

Net Income

Up

$2,116,492

Up $167,172 (+8.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$80M$60M$40M$20M$0Assets 2011: $49,349,398Liabilities 2011: $31,838,994Net Assets 2011: $17,510,4042011Assets 2012: $45,717,729Liabilities 2012: $33,056,754Net Assets 2012: $12,660,9752012Assets 2013: $44,338,926Liabilities 2013: $31,704,099Net Assets 2013: $12,634,8272013Assets 2014: $44,987,619Liabilities 2014: $32,086,187Net Assets 2014: $12,901,4322014Assets 2015: $44,688,186Liabilities 2015: $33,298,807Net Assets 2015: $11,389,3792015Assets 2016: $46,453,456Liabilities 2016: $35,401,688Net Assets 2016: $11,051,7682016Assets 2017: $51,978,929Liabilities 2017: $34,898,064Net Assets 2017: $17,080,8652017Assets 2018: $55,509,805Liabilities 2018: $36,469,068Net Assets 2018: $19,040,7372018Assets 2019: $53,473,157Liabilities 2019: $34,841,594Net Assets 2019: $18,631,5632019Assets 2020: $52,878,172Liabilities 2020: $36,126,238Net Assets 2020: $16,751,9342020Assets 2021: $65,213,810Liabilities 2021: $36,213,587Net Assets 2021: $29,000,2232021Assets 2022: $60,294,395Liabilities 2022: $34,944,394Net Assets 2022: $25,350,0012022Assets 2023: $64,220,800Liabilities 2023: $35,494,804Net Assets 2023: $28,725,9962023Assets 2024: $62,363,200Liabilities 2024: $30,501,854Net Assets 2024: $31,861,3462024Assets 2025: $65,637,205Liabilities 2025: $30,832,734Net Assets 2025: $34,804,4712025

Highlighted filing

2025

Assets$65,637,205
Liabilities$30,832,734
Net Assets$34,804,471
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $12,207,8382011Expenses 2012: $11,766,3792012Expenses 2013: $12,048,6472013Revenue 2014: $10,650,027Expenses 2014: $11,074,648Net Income 2014: -$424,6212014Revenue 2015: $11,826,049Expenses 2015: $12,135,699Net Income 2015: -$309,6502015Revenue 2016: $13,889,094Expenses 2016: $12,593,201Net Income 2016: $1,295,8932016Revenue 2017: $16,732,182Expenses 2017: $13,623,636Net Income 2017: $3,108,5462017Revenue 2018: $15,337,458Expenses 2018: $14,202,536Net Income 2018: $1,134,9222018Revenue 2019: $15,014,125Expenses 2019: $14,763,628Net Income 2019: $250,4972019Revenue 2020: $12,724,151Expenses 2020: $14,467,534Net Income 2020: -$1,743,3832020Revenue 2021: $20,165,791Expenses 2021: $14,481,291Net Income 2021: $5,684,5002021Revenue 2022: $16,845,171Expenses 2022: $15,210,233Net Income 2022: $1,634,9382022Revenue 2023: $16,538,437Expenses 2023: $15,811,626Net Income 2023: $726,8112023Revenue 2024: $18,481,819Expenses 2024: $16,532,499Net Income 2024: $1,949,3202024Revenue 2025: $19,327,317Expenses 2025: $17,210,825Net Income 2025: $2,116,4922025

Highlighted filing

2025

Revenue$19,327,317
Expenses$17,210,825
Net Income$2,116,492
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$65,637,205
Liabilities
$30,832,734
Net assets
$34,804,471
Revenue
$19,327,317
Expenses
$17,210,825
Net income
$2,116,492
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.6$30.8$34.8$19.3$17.2$2.12
2024Detailed filing. Detailed filing data is available for this year.$62.4$30.5$31.9$18.5$16.5$1.95
2023Detailed filing. Detailed filing data is available for this year.$64.2$35.5$28.7$16.5$15.8$0.73
2022Detailed filing. Detailed filing data is available for this year.$60.3$34.9$25.4$16.8$15.2$1.63
2021Detailed filing. Detailed filing data is available for this year.$65.2$36.2$29.0$20.2$14.5$5.68
2020Detailed filing. Detailed filing data is available for this year.$52.9$36.1$16.8$12.7$14.5$1.74
2019Detailed filing. Detailed filing data is available for this year.$53.5$34.8$18.6$15.0$14.8$0.25
2018Detailed filing. Detailed filing data is available for this year.$55.5$36.5$19.0$15.3$14.2$1.13
2017Detailed filing. Detailed filing data is available for this year.$52.0$34.9$17.1$16.7$13.6$3.11
2016Detailed filing. Detailed filing data is available for this year.$46.5$35.4$11.1$13.9$12.6$1.30
2015Detailed filing. Detailed filing data is available for this year.$44.7$33.3$11.4$11.8$12.1$0.31
2014Detailed filing. Detailed filing data is available for this year.$45.0$32.1$12.9$10.7$11.1$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.3$31.7$12.6$12.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.7$33.1$12.7$11.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.3$31.8$17.5$12.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$34,654,776
Mission and Program Overview

Mission

Inspired teaching, academic rigor, attention to individual needs, a commitment to responsible citizenship-these principles infuse every aspect of life at lake forest country day school and define our dedication to producing students of strong character with a passion for learning.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$30,999,223$37,023,077▲ $6,023,854
Land, Buildings, and Equipment, Net$18,354,418$17,812,831▼ $541,587
Cash and Non-Interest-Bearing Accounts$7,670,403$5,329,868▼ $2,340,535
Accounts Receivable$3,771,761$3,948,645▲ $176,884
Pledges and Grants Receivable$499,000$263,853▼ $235,147
Total Assets$62,363,200$65,637,205▲ $3,274,005
Other Assets Total$1,068,395$1,258,931▲ $190,536
Liabilities
Tax Exempt Bond Liabilities$17,631,904$17,664,449▲ $32,545
Deferred Revenue$11,147,990$11,034,807▼ $113,183
Accounts Payable and Accrued Expenses$1,205,624$1,384,243▲ $178,619
Other Liabilities$516,336$749,235▲ $232,899
Total Liabilities$30,501,854$30,832,734▲ $330,880
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,344,473$32,315,498▲ $2,971,025
Net Assets With Donor Restrictions$2,516,873$2,488,973▼ $27,900
Total Net Assets Fund Balance$31,861,346$34,804,471▲ $2,943,125
Total Liabilities and Net Assets / Fund Balance$62,363,200$65,637,205▲ $3,274,005

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,336,492$19,347,536$35,684,028
Equipment$590,464$4,051,662$4,642,126
Land$885,875-$885,875

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$34,442,725$427,065▲ $3,707,139-$38,576,929
2023$35,451,697$619,877▲ $3,371,151$5,000,000$34,442,725
2022$31,439,932$469,963▲ $3,541,802-$35,451,697
2021$35,830,100$493,129▼ $4,883,297-$31,439,932
2020$24,402,343$4,460,620▲ $6,967,137-$35,830,100
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MeltonHead of SchoolFT$285,268$141,546$426,814
Edward StewartDirector of Student ProgramFT$134,124$67,452$201,576
Sara WalshHead of Early ChildhoodFT$145,872$43,643$189,515
Richard PaulusAssoc Head of School for Finance andFT$167,386$22,040$189,426
Sarah ThomasDirector of Development and Alumni RelationsFT$118,174$67,164$185,338
Sarah ThomasDirector of Development and Alumni R-$118,174$67,164$185,338
David MunizDirector of TechnologyFT$114,812$65,645$180,457
Alex SheridanAssoc Head of School for AdvancementFT$155,103$9,771$164,874
Stephen RobnickHead of Upper SchoolFT$138,886$8,349$147,235

Board Members and Trustees

NameTitle
Gillian GrowdonPresident
David NeighboursVice President
Alex GoldfaynTrustee
Andrew GoltraTrustee
Avery KellerTrustee
Chip GraceTrustee
Debra YurenkaTrustee
Frank JimenezTrustee
Kate AdamanyTrustee
Kate HollandTrustee
Luke BackTrustee
Mark KowlzanTrustee
Marlon FoxTrustee
Mavi ThakkarTrustee
Meg NortonTrustee
Mimi MurleyTrustee
Nancy NassrTrustee
Nicole BarryTrustee
Robyn RosenblattTrustee
Sakeena HaqTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$2,021,781
Program Service Revenue
$14,326,424
Investment Income
$2,676,479
Other Revenue
$302,633
All Other Contributions
$911,316
Change in Net Assets
$2,116,492

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 Traded11$169,215Fair Market Value (FMV)
Other Non Cash Contri Table3$58,563Fair Market Value (FMV)
Other Non Cash Contri Table1$2,300Fair Market Value (FMV)
Total Noncash Contributions15$230,078-

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,443,567
Revenue Not Reported on Financial Statements
$-116,250
Revenue Not Reported on Form 990
$-1,558,399
Other Revenue Adjustments
$-187,868
Total Revenue per Audited Statements
$17,885,168
Total Revenue per Form 990
$19,327,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,130,978
Other Expenses$5,671,746
Grants and Similar Amounts Paid$2,408,101
Total Fundraising Expense$426,210
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,329,028$1,139,519$276,997$6,745,544
Grants to Domestic Individuals$2,408,101--$2,408,101
Depreciation Depletion$981,362$141,703-$1,123,065
All Other Expenses$381,149$441,117$47,788$870,054
Other Employee Benefits$675,423$123,725$31,894$831,042
Interest$726,047$104,837-$830,884
Fees for Services Other$519,639$100,091$4,000$623,730
Current Officers, Directors, Trustees, and Key Employees$480,133$102,667$24,957$607,757
Payroll Taxes$432,520$77,227$21,839$531,586
Pension Plan Contributions$337,701$60,297$17,051$415,049
Other Expenses$323,211$14,574$1,684$323,211
Insurance$114,368--$114,368
Advertising-$82,830-$82,830
Conferences and Meetings$35,764$37,214-$72,978
Fees for Service Investment Mgmnt Fees-$71,618-$71,618
Fees for Services Accounting-$58,000-$58,000
Fees for Services Legal-$4,190-$4,190
Total Functional Expenses$14,225,006$2,559,609$426,210$17,210,825

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,210,825
Total Expenses per Audited Statements$14,942,043
Expenses per Audited Statements$14,754,175
Expenses Not Reported on Financial Statements$2,456,650
Other Expense Adjustments$2,385,032
Expenses Not Reported on Form 990$187,868
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$275,301
Fundraising Direct Expenses$187,868
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$1,385,766$275,301$119,814$155,487
Total Events$1,385,766$275,301$187,868$87,433
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$450,304
Interest Rate Swap Agreement$298,931

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIllinois Finance Authority2013-08-01$23,000,000Refinance bonds initially issued 06/16/2005 for the development project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$23,000,000--$302,924

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
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
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 B, Line 11B

“For the fiscal year ending june 30, 2025, form 990 was brought to the finance/audit committee for review prior to filing. The finance audit committee has been approved to review the form 990 on behalf of the board. A copy of the complete form 990 was made available to the board for their review.”

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

“Each year the board signs a conflict of interest policy between both trustee and school and trustee and trustee. In correlation with the school's "honor code" philosophy, trustees are expected to abide by this code as a way of monitoring any conflict of interest. Should any conflict arise between the school and a trustee, the conflict of interest would be made known to the board, which would then determine the appropriate course of action.”

Form 990, Part VI, Section B, Line 15

“When hiring officers or key employees, the day school refers to statistics provided by the national association of independent schools. From this resource the school uses comparable salaries for like-size schools both regionally and nationally as a reference in determining compensation.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Lake Forest Country Day School
EIN
36-2415685
Phone
8472342350
Address
145 SOUTH GREEN BAY ROAD, LAKE FOREST, IL 60045

Signing Officer

Name
Tom Lasley
Title
Assoc Head of School Finance and Operations
Phone
8476156119
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Lasley
Formed
1958
Legal Domicile
Il
Voting Board Members
20
Independent Board Members
20
Employees
131
Volunteers
705

Preparer

Firm
Pasquesi Sheppard LLC
Address
585 BANK LANE, LAKE FOREST, IL 60045
Preparer
Elizabeth a Slowinski
Phone
8472345000
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“Through inspired teaching and partnership with families, lake forest country day school nurtures a love of learning and builds a foundation of strong character, preparing students to navigate their path with purpose.”

Form 990, Part III, Line 1

“Through inspired teaching and partnership with families, lake forest country day school nurtures a love of learning and builds a foundation of strong character, preparing students to navigate their path with purpose.”

Form 990, Part XII, Line 2C

“The organization has not changed either its oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Management annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Scholarships netted against gross tuition -2,385,032.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Auction expenses -187,868.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Auction expenses 187,868.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against gross tuition 2,385,032.”

Schedule D, Part V, Line 4

“Draws from the endowment fund are used to support the school's operations and mission.”

Raw XML AppendixShowing 400 of 887 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.

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