Civic Intelligence

Detroit Country Day School

EIN 38-1359251 • 501(c)3 • Beverly Hills, MI

Profile

Detroit country day school offers students from pre-school through high school an exemplary education rooted in academic vigor and a commitment to the full development of each student's potential. Detroit country day school provides a superior college preparatory, liberal arts educational opportunity to young people of cultural and intellectual diversity. Within a dignified and supportive setting, the school facilitates a spirit of achievement and promotes the academic, artistic, ethical, character, physical and leadership development of all students so that they can pursue excellence in their lives and careers, and play effective roles in their families and communities.

22305 W Thirteen Mile RoadBeverly Hills, MI 48025-4435

www.dcds.edu

Siviq Scores

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

Liabilities / Assets

26th percentile

0.08x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.23x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$546,457

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

53rd percentile

6.5%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

1.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$168,163,726

Up $10,267,853 (+6.5%) from 2023

Liabilities

Down

$13,864,631

Down $680,010 (-4.7%) from 2023

Net Assets

Up

$154,299,095

Up $10,947,863 (+7.6%) from 2023

Revenue

Up

$59,650,871

Up $650,586 (+1.1%) from 2023

Expenses

Up

$53,426,514

Up $2,421,783 (+4.7%) from 2023

Net Income

Down

$6,224,357

Down $1,771,197 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $80,195,708Liabilities 2010: $14,312,366Net Assets 2010: $65,883,3422010Assets 2011: $90,023,852Liabilities 2011: $13,555,335Net Assets 2011: $76,468,5172011Assets 2012: $97,117,302Liabilities 2012: $9,175,484Net Assets 2012: $87,941,8182012Assets 2013: $101,471,871Liabilities 2013: $9,389,561Net Assets 2013: $92,082,3102013Assets 2014: $106,364,852Liabilities 2014: $9,048,026Net Assets 2014: $97,316,8262014Assets 2015: $107,133,847Liabilities 2015: $9,308,577Net Assets 2015: $97,825,2702015Assets 2016: $106,865,086Liabilities 2016: $9,328,943Net Assets 2016: $97,536,1432016Assets 2017: $112,439,390Liabilities 2017: $9,206,267Net Assets 2017: $103,233,1232017Assets 2018: $130,333,974Liabilities 2018: $20,820,570Net Assets 2018: $109,513,4042018Assets 2019: $139,191,071Liabilities 2019: $20,756,419Net Assets 2019: $118,434,6522019Assets 2020: $143,349,802Liabilities 2020: $22,677,484Net Assets 2020: $120,672,3182020Assets 2021: $153,483,746Liabilities 2021: $17,061,586Net Assets 2021: $136,422,1602021Assets 2022: $149,218,548Liabilities 2022: $15,372,665Net Assets 2022: $133,845,8832022Assets 2023: $157,895,873Liabilities 2023: $14,544,641Net Assets 2023: $143,351,2322023Assets 2024: $168,163,726Liabilities 2024: $13,864,631Net Assets 2024: $154,299,0952024

Highlighted filing

2024

Assets$168,163,726
Liabilities$13,864,631
Net Assets$154,299,095

Operations Trend

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

$60M$40M$20M$0Expenses 2010: $31,373,7242010Expenses 2011: $31,603,9292011Expenses 2012: $33,030,4582012Revenue 2013: $40,008,825Expenses 2013: $35,660,420Net Income 2013: $4,348,4052013Revenue 2014: $41,205,059Expenses 2014: $36,886,895Net Income 2014: $4,318,1642014Revenue 2015: $41,657,644Expenses 2015: $38,167,537Net Income 2015: $3,490,1072015Revenue 2016: $42,861,343Expenses 2016: $42,838,974Net Income 2016: $22,3692016Revenue 2017: $46,972,995Expenses 2017: $43,362,405Net Income 2017: $3,610,5902017Revenue 2018: $49,474,048Expenses 2018: $43,258,769Net Income 2018: $6,215,2792018Revenue 2019: $59,873,463Expenses 2019: $46,266,574Net Income 2019: $13,606,8892019Revenue 2020: $47,082,610Expenses 2020: $45,177,565Net Income 2020: $1,905,0452020Revenue 2021: $53,152,716Expenses 2021: $44,968,549Net Income 2021: $8,184,1672021Revenue 2022: $52,745,036Expenses 2022: $47,124,526Net Income 2022: $5,620,5102022Revenue 2023: $59,000,285Expenses 2023: $51,004,731Net Income 2023: $7,995,5542023Revenue 2024: $59,650,871Expenses 2024: $53,426,514Net Income 2024: $6,224,3572024

Highlighted filing

2024

Revenue$59,650,871
Expenses$53,426,514
Net Income$6,224,357

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$168$13.9$154$59.7$53.4$6.22
2023Detailed filing. Detailed filing data is available for this year.$158$14.5$143$59.0$51.0$8.00
2022Detailed filing. Detailed filing data is available for this year.$149$15.4$134$52.7$47.1$5.62
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$153$17.1$136$53.2$45.0$8.18
2020Detailed filing. Detailed filing data is available for this year.$143$22.7$121$47.1$45.2$1.91
2019Detailed filing. Detailed filing data is available for this year.$139$20.8$118$59.9$46.3$13.6
2018Detailed filing. Detailed filing data is available for this year.$130$20.8$110$49.5$43.3$6.22
2017Detailed filing. Detailed filing data is available for this year.$112$9.21$103$47.0$43.4$3.61
2016Detailed filing. Detailed filing data is available for this year.$107$9.33$97.5$42.9$42.8$0.02
2015Detailed filing. Detailed filing data is available for this year.$107$9.31$97.8$41.7$38.2$3.49
2014Detailed filing. Detailed filing data is available for this year.$106$9.05$97.3$41.2$36.9$4.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$101$9.39$92.1$40.0$35.7$4.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$97.1$9.18$87.9$33.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$90.0$13.6$76.5$31.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.2$14.3$65.9$31.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$59,895,858
Mission and Program Overview

Mission

Detroit country day school offers students from pre-school through high school an exemplary education rooted in academic vigor and a commitment to the full development of each student's potential. Detroit country day school provides a superior college preparatory, liberal arts educational opportunity to young people of cultural and intellectual diversity. Within a dignified and supportive setting, the school facilitates a spirit of achievement and promotes the academic, artistic, ethical, character, physical and leadership development of all students so that they can pursue excellence in their lives and careers, and play effective roles in their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$57,972,726$75,502,951▲ $17,530,225
Land, Buildings, and Equipment, Net$63,014,142$59,451,654▼ $3,562,488
Savings and Temporary Cash Investments$17,105,758$12,586,281▼ $4,519,477
Investments Other Securities$10,942,679$12,487,412▲ $1,544,733
Cash and Non-Interest-Bearing Accounts$5,526,076$2,983,157▼ $2,542,919
Pledges and Grants Receivable$751,970$1,832,207▲ $1,080,237
Prepaid Expenses and Deferred Charges$770,853$932,868▲ $162,015
Accounts Receivable$122,473$574,811▲ $452,338
Receivables From Officers Etc$100,000$100,000→ $0
Total Assets$157,895,873$168,163,726▲ $10,267,853
Other Assets Total$1,589,196$1,712,385▲ $123,189
Liabilities
Tax Exempt Bond Liabilities$6,000,000$5,000,000▼ $1,000,000
Accounts Payable and Accrued Expenses$4,084,405$3,543,098▼ $541,307
Other Liabilities$1,803,085$2,730,031▲ $926,946
Deferred Revenue$2,657,151$2,591,502▼ $65,649
Total Liabilities$14,544,641$13,864,631▼ $680,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,077,226$104,574,865▲ $5,497,639
Net Assets With Donor Restrictions$44,274,006$49,724,230▲ $5,450,224
Total Net Assets Fund Balance$143,351,232$154,299,095▲ $10,947,863
Total Liabilities and Net Assets / Fund Balance$157,895,873$168,163,726▲ $10,267,853

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$41,098,117$57,372,944$98,471,061
Leasehold Improvements$11,380,164$12,140,569$23,520,733
Equipment$3,288,695$6,824,139$10,112,834
Land$3,614,192-$3,614,192
Other Land Buildings$70,486-$70,486
Financial Derivatives$12,487,412--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$52,520,681$282,600▲ $5,578,999$913,629$57,468,651
2023$48,498,697$1,128,170▲ $3,257,873$364,059$52,520,681
2022$53,852,538$417,509▼ $4,921,869$849,481$48,498,697
2021$44,930,448$218,137▲ $9,495,029$353,406$54,290,208
2020$45,084,962$111,510▲ $2,146,507$2,849,931$44,493,048
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard DempseyHead of SchoolFT$430,379$116,078$546,457
Patricia a BrandChief Financial OfficerFT$281,905$39,898$321,803
Teneka SingletonAssistant Head of SchoolFT$209,000$90,761$299,761
John CorriganDirector Upper SchoolFT$198,900$56,599$255,499
Michael JenkinsDirector Middle SchoolFT$187,405$35,672$223,077
Imad ZahrDirector Enrollment MgmtFT$159,276$59,358$218,634
Jennifer PitcherDirector Lower SchoolFT$187,413$30,636$218,049

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Plum Market Food Service LLCFood Services30777 NORTHWESTERN HWY SUITE 301, Farmington Hills, MI 48334$2,184,450
Aramark Services INCCustodial Services27319 NETWORK PLACE, Chicago, IL 60673$1,256,146
Gardaworld Security ServicesSecurity ServicesPO BOX 843886, Kansas City, MO 64184$614,297
Applied Innovation INCEquipment Services7718 SOLUTION CENTER, Chicago, IL 60677$234,803
Trace 3 LLCNetwork SecurityPO BOX 603915, Charlotte, NC 28260$201,387
Revenue and Support

Revenue Composition

Contributions and Grants
$3,111,167
Program Service Revenue
$52,059,624
Investment Income
$4,177,934
Other Revenue
$302,146
All Other Contributions
$2,751,373
Change in Net Assets
$6,224,357

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
Other Non Cash Contri Table89$121,022Auction
Other Non Cash Contri Table4$78,613Receipts and Other D
Securities Publicly Traded1$5,093Fair Market Value (FMV)
Total Noncash Contributions94$204,728-

Audited Revenue Reconciliation

Revenue per Audited Statements
$55,143,424
Revenue Not Reported on Financial Statements
$4,507,447
Revenue Not Reported on Form 990
$4,648,823
Other Revenue Adjustments
$4,507,447
Total Revenue per Audited Statements
$59,792,247
Total Revenue per Form 990
$59,650,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$32,792,958
Other Expenses$15,806,703
Grants and Similar Amounts Paid$4,826,853
Total Fundraising Expense$1,733,099
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,386,088$1,627,702$1,158,274$22,172,064
Other Employee Benefits$6,081,229$349,347$313,519$6,744,095
Grants to Domestic Individuals$4,826,853--$4,826,853
Fees for Services Other$3,848,476$620,816$305$4,469,597
Depreciation Depletion$4,188,807$58,905$20,394$4,268,106
Payroll Taxes$1,450,335$121,774$87,940$1,660,049
Pension Plan Contributions$1,188,784$68,292$61,288$1,318,364
Information Technology$1,090,487$64,700$2,933$1,158,120
Occupancy$916,346$196,654$5,489$1,118,489
Current Officers, Directors, Trustees, and Key Employees-$898,386-$898,386
Insurance$433,713$265,470$66,651$765,834
Other Expenses$375,476$22,277$1,010$398,763
Office Expenses$325,822$19,331$876$346,029
Interest-$137,200-$137,200
Travel$118,722$7,044$319$126,085
Fees for Service Investment Mgmnt Fees-$47,201-$47,201
Advertising$40,606$2,409$109$43,124
Total Functional Expenses$47,145,495$4,547,920$1,733,099$53,426,514

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$53,426,514
Total Expenses per Audited Statements$48,844,386
Expenses per Audited Statements$48,599,661
Expenses Not Reported on Financial Statements$4,826,853
Other Expense Adjustments$4,826,853
Expenses Not Reported on Form 990$244,725
International Activity

International Summary

Offices
0
Employees
0
Spending
$5,628,526

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$5,628,526
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$298,176
Fundraising Direct Expenses$244,725
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$473,000$152,126$42,503$109,623
Golf Outing$146,050$146,050$8,112$137,938
Total Events$619,050$298,176$244,725$53,451
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 Officers, Directors, Trustees, and Key Employees$100,000$100,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Post-retirement Benefits$2,553,481
Agency Funds Due to Parent Associations$165,824
Accrued Bond Interest$10,726

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMichigan Finance Authority Education Facilities Limited Obligation2017-09-21$10,000,000Cost of constructing new wing in existing middle school building

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,000,000--$124,815

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
Yes
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

The form 990 is reviewed for accuracy and completeness by the cheif financial officer and headmaster prior to filing. The final form is presented to the board once completed.

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

Upon appointment, the board member signs a form disclosing any conflict of interest, and if there is a change, the onus is on that member to complete a second form. Sporadic questions are also posed to the members.

Form 990, Part VI, Section B, Line 15

A report of compensation for the headmaster and executive team members is provided to the chairman of the board of trustees annually in january with comparable data from other independent schools and discussed with the executive committee of the board.

Form 990, Part VI, Section C, Line 18

Forms 1023 and 990 are available upon request. The form 990 is also available on www.guidestar.org.

Form 990, Part VI, Section C, Line 19

Financial statements are available upon request. The governing documents and conflict of interest policy are internal documents only.

Filing and Contact Details

Filer

Filer Name
Detroit Country Day School
EIN
38-1359251
Phone
2486467717
Address
22305 W THIRTEEN MILE ROAD, BEVERLY HILLS, MI 48025-4435

Signing Officer

Name
Shanna Seelye
Title
Chief Financial Officer
Phone
2486467717
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Dempsey
Formed
1914
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
432
Volunteers
87

Preparer

Firm
Plante & Moran Pllc
Address
2601 CAMBRIDGE CT STE 300, AUBURN HILLS, MI 48326
Preparer
David Lowenthal
Phone
2483757100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Post-retirement liability-related changes other than periodic benefit cost 74,683.

FORM 990, PART XII, LINE 2C:

The organization's finance committee oversees the audit. This process has not changed from the previous year.

Financial Statement Notes

PART V, LINE 4:

The purpose of the detroit country day school endowment is to provide perpetual financial support for the school.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclass of grants to 990 part ix line 2b 4,826,853. Fundraising expenses -244,725. Post retirement benefit change -74,681.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 244,725.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Reclass of grants to 990 part ix line 2b 4,826,853.

Raw XML AppendixShowing 400 of 898 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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IRS990/ActivityOrMissionDesc0DETROIT COUNTRY DAY SCHOOL OFFERS STUDENTS FROM PRE-SCHOOL THROUGH HIGH SCHOOL AN EXEMPLARY EDUCATION ROOTED IN ACADEMIC VIGOR AND A COMMITMENT TO THE FULL DEVELOPMENT OF EACH STUDENT'S POTENTIAL. DETROIT COUNTRY DAY SCHOOL PROVIDES A SUPERIOR COLLEGE PREPARATORY, LIBERAL ARTS EDUCATIONAL OPPORTUNITY TO YOUNG PEOPLE OF CULTURAL AND INTELLECTUAL DIVERSITY. WITHIN A DIGNIFIED AND SUPPORTIVE SETTING, THE SCHOOL FACILITATES A SPIRIT OF ACHIEVEMENT AND PROMOTES THE ACADEMIC, ARTISTIC, ETHICAL, CHARACTER, PHYSICAL AND LEADERSHIP DEVELOPMENT OF ALL STUDENTS SO THAT THEY CAN PURSUE EXCELLENCE IN THEIR LIVES AND CAREERS, AND PLAY EFFECTIVE ROLES IN THEIR FAMILIES AND COMMUNITIES.
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IRS990/Desc0DETROIT COUNTRY DAY SCHOOL WAS FOUNDED IN 1914 BY F. ALDEN SHAW TO OFFER A SUPERIOR EDUCATION IN A WHOLESOME ENVIRONMENT REMOVED FROM THE BUSTLE OF CITY LIFE. FOR OVER 100 YEARS COUNTRY DAY HAS REMAINED TRUE TO THE CONCEPT OF NURTURING A WELL-BALANCED AND INFORMED YOUNG MIND ALONG WITH A HARDY, WELL DISCIPLINED, AND HEALTHY BODY. DETROIT COUNTRY DAY SCHOOL IS AN INDEPENDENT, COEDUCATIONAL, NON-DENOMINATIONAL, COLLEGE PREPARATORY SCHOOL FOR PRE-KINDERGARTEN THROUGH GRADE 12. THE SCHOOL HOUSES OVER 1,500 STUDENTS BETWEEN ITS THREE BIRMINGHAM/BLOOMFIELD, MICHIGAN CAMPUSES.
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IRS990/MissionDesc0DETROIT COUNTRY DAY SCHOOL OFFERS STUDENTS FROM PRE-SCHOOL THROUGH HIGH SCHOOL AN EXEMPLARY EDUCATION ROOTED IN ACADEMIC VIGOR AND A COMMITMENT TO THE FULL DEVELOPMENT OF EACH STUDENT'S POTENTIAL. DETROIT COUNTRY DAY SCHOOL PROVIDES A SUPERIOR COLLEGE PREPARATORY, LIBERAL ARTS EDUCATIONAL OPPORTUNITY TO YOUNG PEOPLE OF CULTURAL AND INTELLECTUAL DIVERSITY. WITHIN A DIGNIFIED AND SUPPORTIVE SETTING, THE SCHOOL FACILITATES A SPIRIT OF ACHIEVEMENT AND PROMOTES THE ACADEMIC, ARTISTIC, ETHICAL, CHARACTER, PHYSICAL AND LEADERSHIP DEVELOPMENT OF ALL STUDENTS SO THAT THEY CAN PURSUE EXCELLENCE IN THEIR LIVES AND CAREERS, AND PLAY EFFECTIVE ROLES IN THEIR FAMILIES AND COMMUNITIES.
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