Civic Intelligence

Miami Country Day School Inc

EIN 59-1278987 • 501(c)3 • Miami, FL

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Profile

Miami country day school's mission is to educate children from junior kindergarten through 12th grade.

601 NE 107th StreetMiami, FL 33161

www.miamicountryday.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.51x

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

501(c)3 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

1.23x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$806,430

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$233,610,777

Up $31,463,191 (+16%) from 2024

Liabilities

Up

$119,929,556

Up $8,607,360 (+7.7%) from 2024

Net Assets

Up

$113,681,221

Up $22,855,831 (+25%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin78th percentile

Revenue

Up

$97,515,189

Up $17,121,496 (+21%) from 2024

Expenses

Up

$76,752,066

Up $6,781,837 (+9.7%) from 2024

Net Income

Up

$20,763,123

Up $10,339,659 (+99%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$300M$200M$100M$0Assets 2011: $41,224,756Liabilities 2011: $10,794,257Net Assets 2011: $30,430,4992011Assets 2012: $47,280,250Liabilities 2012: $16,145,473Net Assets 2012: $31,134,7772012Assets 2013: $52,727,259Liabilities 2013: $17,702,395Net Assets 2013: $35,024,8642013Assets 2014: $62,349,295Liabilities 2014: $22,550,968Net Assets 2014: $39,798,3272014Assets 2015: $72,878,682Liabilities 2015: $28,263,257Net Assets 2015: $44,615,4252015Assets 2016: $89,024,445Liabilities 2016: $38,422,730Net Assets 2016: $50,601,7152016Assets 2017: $108,759,275Liabilities 2017: $52,189,234Net Assets 2017: $56,570,0412017Assets 2018: $113,920,160Liabilities 2018: $52,356,718Net Assets 2018: $61,563,4422018Assets 2019: $118,290,067Liabilities 2019: $53,297,142Net Assets 2019: $64,992,9252019Assets 2020: $120,183,041Liabilities 2020: $53,142,431Net Assets 2020: $67,040,6102020Assets 2021: $132,305,093Liabilities 2021: $56,544,080Net Assets 2021: $75,761,0132021Assets 2022: $145,288,865Liabilities 2022: $68,609,681Net Assets 2022: $76,679,1842022Assets 2023: $150,829,873Liabilities 2023: $73,173,787Net Assets 2023: $77,656,0862023Assets 2024: $202,147,586Liabilities 2024: $111,322,196Net Assets 2024: $90,825,3902024Assets 2025: $233,610,777Liabilities 2025: $119,929,556Net Assets 2025: $113,681,2212025

Highlighted filing

2025

Assets$233,610,777
Liabilities$119,929,556
Net Assets$113,681,221
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$100M$50M$0-$50MExpenses 2011: $21,624,9902011Expenses 2012: $23,778,5292012Revenue 2013: $31,185,069Expenses 2013: $28,179,171Net Income 2013: $3,005,8982013Revenue 2014: $35,256,126Expenses 2014: $30,716,862Net Income 2014: $4,539,2642014Revenue 2015: $39,645,169Expenses 2015: $34,910,718Net Income 2015: $4,734,4512015Revenue 2016: $43,195,977Expenses 2016: $38,085,360Net Income 2016: $5,110,6172016Revenue 2017: $47,532,338Expenses 2017: $40,421,646Net Income 2017: $7,110,6922017Revenue 2018: $48,879,713Expenses 2018: $44,468,102Net Income 2018: $4,411,6112018Revenue 2019: $51,010,162Expenses 2019: $46,875,367Net Income 2019: $4,134,7952019Revenue 2020: $51,301,714Expenses 2020: $48,324,379Net Income 2020: $2,977,3352020Revenue 2021: $52,562,056Expenses 2021: $46,472,037Net Income 2021: $6,090,0192021Revenue 2022: $59,451,765Expenses 2022: $54,221,876Net Income 2022: $5,229,8892022Revenue 2023: $62,471,069Expenses 2023: $62,507,513Net Income 2023: -$36,4442023Revenue 2024: $80,393,693Expenses 2024: $69,970,229Net Income 2024: $10,423,4642024Revenue 2025: $97,515,189Expenses 2025: $76,752,066Net Income 2025: $20,763,1232025

Highlighted filing

2025

Revenue$97,515,189
Expenses$76,752,066
Net Income$20,763,123
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$233,610,777
Liabilities
$119,929,556
Net assets
$113,681,221
Revenue
$97,515,189
Expenses
$76,752,066
Net income
$20,763,123
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$234$120$114$97.5$76.8$20.8
2024Detailed filing. Detailed filing data is available for this year.$202$111$90.8$80.4$70.0$10.4
2023Detailed filing. Detailed filing data is available for this year.$151$73.2$77.7$62.5$62.5$0.04
2022Detailed filing. Detailed filing data is available for this year.$145$68.6$76.7$59.5$54.2$5.23
2021Detailed filing. Detailed filing data is available for this year.$132$56.5$75.8$52.6$46.5$6.09
2020Detailed filing. Detailed filing data is available for this year.$120$53.1$67.0$51.3$48.3$2.98
2019Detailed filing. Detailed filing data is available for this year.$118$53.3$65.0$51.0$46.9$4.13
2018Detailed filing. Detailed filing data is available for this year.$114$52.4$61.6$48.9$44.5$4.41
2017Detailed filing. Detailed filing data is available for this year.$109$52.2$56.6$47.5$40.4$7.11
2016Detailed filing. Detailed filing data is available for this year.$89.0$38.4$50.6$43.2$38.1$5.11
2015Detailed filing. Detailed filing data is available for this year.$72.9$28.3$44.6$39.6$34.9$4.73
2014Detailed filing. Detailed filing data is available for this year.$62.3$22.6$39.8$35.3$30.7$4.54
2013Summary only. Only limited summary data is available for this year.$52.7$17.7$35.0$31.2$28.2$3.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.3$16.1$31.1$23.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.2$10.8$30.4$21.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$143,260,370
Mission and Program Overview

Mission

Miami country day school's mission is to educate children from junior kindergarten through 12th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$105,399,515$102,993,954▼ $2,405,561
Land, Buildings, and Equipment, Net$60,726,785$76,268,223▲ $15,541,438
Pledges and Grants Receivable$7,618,820$20,560,885▲ $12,942,065
Accounts Receivable$14,559,119$15,881,253▲ $1,322,134
Prepaid Expenses and Deferred Charges$3,405,169$8,428,207▲ $5,023,038
Cash and Non-Interest-Bearing Accounts$6,877,162$5,103,436▼ $1,773,726
Investments Other Securities$131,750$131,750→ $0
Savings and Temporary Cash Investments$76,551$77,610▲ $1,059
Inventories for Sale or Use$16,035$16,064▲ $29
Total Assets$202,147,586$233,610,777▲ $31,463,191
Other Assets Total$3,336,680$4,149,395▲ $812,715
Liabilities
Deferred Revenue$50,810,617$55,220,298▲ $4,409,681
Tax Exempt Bond Liabilities$54,793,978$53,819,374▼ $974,604
Accounts Payable and Accrued Expenses$3,442,680$7,186,304▲ $3,743,624
Other Liabilities$1,169,525$2,395,343▲ $1,225,818
Escrow Account Liability$435,601$753,608▲ $318,007
Mortgage Notes Payable Secured by Investment Property$669,795$554,629▼ $115,166
Total Liabilities$111,322,196$119,929,556▲ $8,607,360
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,772,799$78,118,961▲ $8,346,162
Net Assets With Donor Restrictions$21,052,591$35,562,260▲ $14,509,669
Total Net Assets Fund Balance$90,825,390$113,681,221▲ $22,855,831
Total Liabilities and Net Assets / Fund Balance$202,147,586$233,610,777▲ $31,463,191

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,702,399$22,329,426$56,031,825
Leasehold Improvements$12,062,130$13,834,427$25,896,557
Other Land Buildings$18,860,551$3,445,599$22,306,150
Equipment$2,074,094$16,640,728$18,714,822
Land$9,569,049-$9,569,049

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$20,832,018$1,098,374▲ $2,256,185$200,891$23,864,631
2023$18,106,466$522,433▲ $2,446,771$148,611$20,832,018
2022$16,226,799$626,029▲ $1,253,638-$18,106,466
2021$13,172,954$4,968,350▼ $1,914,505-$16,226,799
2020$12,028,753$133,294▲ $1,010,907-$13,172,954
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mariandl HuffordPresident and Head of SchoolFT$504,973$301,457$806,430
Timothy WalshChief Finance and Operations OfficerFT$279,279$55,204$334,483
Scott TomlinsonChief Advancement Off. (thru 08/24)FT$230,769$23,061$253,830
Nima RouhanifardDirector of Middle SchoolFT$196,150$30,022$226,172
Jill RobertChief Experience OfficerFT$179,566$28,994$208,560
Ingrid PalmisanoChief Enrollment OfficerFT$171,149$37,226$208,375
Michael CulleyDirector of Upper SchoolFT$174,915$28,766$203,681
Shana LindseyDirector of Lower SchoolFT$177,390$22,583$199,973
Dan BronishChief Academic Design OfficerFT$171,195$23,751$194,946
Alice FlorinDirector of Financial PlanningFT$148,684$36,516$185,200
Jimmy Cudzilo JrChief Information OfficerFT$162,754$21,264$184,018
Paula MontoyaChief Marketing & Comms. OfficerFT$167,176$13,331$180,507

Board Members and Trustees

NameTitle
Claudia BrodChair
Matthew Whitman LazenbyChair
James W MoorePast Chairman
Christopher BellowsPast President
Danny HarwinVice Chair
Anna SchneurTrustee
Cam MurphyTrustee
Dan StandenTrustee
Gerald MooreTrustee
Gigi JeffriesTrustee
Janice BarefootTrustee
Jared LustbaderTrustee
Karleen HalliwellTrustee
Mike AllenTrustee
Nakia BowlingTrustee
Nick WoodhouseTrustee
Richard TesterTrustee
Davis SmithChief Advancement Off. (as of 05/25)
Sean ClancySecretary
Kevin KingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Moss & AssociatesConstruction2101 N ANDREWS AVE STE 300, Ft Lauderdale, FL 33311$7,986,451
Sage Dining ServicesFood Service1402 YORK RD, Lutherville, MD 21093$2,657,557
Ics Protective ServicesSecurity4351 GARDEN CITY DR STE 203, Hyattsville, MD 20785$2,064,080
Service KeepersJanitorial Services7541 NE 3RD PLACE, Miami, FL 33138$1,656,206
Zyscovitch ArchitectsArchitects100 N BISCAYNE BLVD 27TH FL, Miami, FL 33132$1,234,839
Revenue and Support

Revenue Composition

Contributions and Grants
$23,004,097
Program Service Revenue
$69,749,151
Investment Income
$4,526,412
Other Revenue
$235,529
All Other Contributions
$23,004,097
Change in Net Assets
$20,763,123

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 Traded6$171,885Publicly Traded Exchange
Other Non Cash Contri Table2$17,520Comparable Sales
Total Noncash Contributions8$189,405-

Audited Revenue Reconciliation

Revenue per Audited Statements
$88,874,938
Revenue Not Reported on Financial Statements
$8,640,251
Revenue Not Reported on Form 990
$2,095,260
Other Revenue Adjustments
$8,470,083
Total Revenue per Audited Statements
$90,970,198
Total Revenue per Form 990
$97,515,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,763,710
Other Expenses$33,127,478
Grants and Similar Amounts Paid$6,860,878
Total Fundraising Expense$1,782,815
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,401,405$2,934,313$849,144$25,184,862
Grants to Domestic Individuals$6,860,878--$6,860,878
Occupancy$5,299,709$937,382$34,217$6,271,308
Other Employee Benefits$5,201,178$747,472$210,089$6,158,739
Depreciation Depletion$3,154,543$1,277,189$38,577$4,470,309
Interest$1,638,815$661,452$20,897$2,321,164
Insurance$1,824,644$322,732$11,781$2,159,157
Current Officers, Directors, Trustees, and Key Employees$807,750$1,103,118$139,611$2,050,479
Payroll Taxes$1,599,248$276,655$69,673$1,945,576
Other Expenses$1,314,287$232,463$8,486$1,555,236
Pension Plan Contributions$1,209,888$166,135$48,031$1,424,054
Travel$892,518$320,590$42,744$1,255,852
Information Technology$620,801$201,523$2,359$824,683
Fees for Services Other$536,521$192,717$25,695$754,933
Office Expenses$250,948$147,928$10,219$409,095
Advertising$188,402$67,673$9,023$265,098
Fees for Services Accounting-$202,250-$202,250
Fees for Service Investment Mgmnt Fees-$170,168-$170,168
Conferences and Meetings$75,597$27,154$3,620$106,371
All Other Expenses-$87,634-$87,634
Fees for Services Legal-$50,422-$50,422
Total Functional Expenses$62,891,499$12,077,752$1,782,815$76,752,066

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$76,752,066
Total Expenses per Audited Statements$68,114,367
Expenses per Audited Statements$68,111,815
Expenses Not Reported on Financial Statements$8,640,251
Other Expense Adjustments$8,470,083
Expenses Not Reported on Form 990$2,552
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Pascal RobertSpouse of OfficerEmploymentNo$97,000
David CudziloSpouse of OfficerEmploymentNo$56,181
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Liabilities$2,395,343

Bond Issues

BondIssuerIssuedIssue PricePurpose
BMiami-dade County Industrial Development Authority2023-12-05$35,000,000BOND REFINANCE
AMdc Industrial Dev Authority2022-08-16$21,000,000BOND REFINANCE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$35,000,000-$339,000$519,295
A$21,000,000$21,000,000$804,218$519,295

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
Yes
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 prepared by an independent acccountant and reviewed by the cfo and provided to the audit committee of the board of trustees for review and approval prior to filing. A redacted form 990 is provided to the board for review before it is filed with the internal revenue service.”

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

“Faculty and administrative staff signs employment contract annually and are required to disclosed any conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The school hired an independent consultant to set the head of school's salary in 2018. The board committee will review and approve the head of school's salary. Salaries paid to other officers and/or key employees were determined and approved by the board of trustees using comparable data from other schools.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Miami Country Day School Inc
EIN
59-1278987
Phone
3057797200
Address
601 NE 107TH STREET, MIAMI, FL 33161

Signing Officer

Name
Timothy Walsh
Title
Chief Finance & Operating Officer
Phone
3057797200
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Walsh
Formed
1978
Legal Domicile
Fl
Voting Board Members
19
Independent Board Members
19
Employees
580
Volunteers
200

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The school is a qualified organization exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code. The school has evaluated its current tax positions and has concluded that as of june 30, 2025 and 2024, the school does not have any significant uncertain tax positions for which a reserve would be necessary.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Deposit netted with expenses 2,552.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid 6,860,878. Loss on uncollectibles 1,609,205.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Deposit netted with expenses 2,552.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid 6,860,878. Loss on uncollectibles 1,609,205.”

Raw XML AppendixShowing 400 of 1,129 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/Desc0MIAMI COUNTRY DAY SCHOOL EMPOWERS EVERY STUDENT, EVERY DAY, EVERYWHERE TO LEARN WITH VIGOR, EXPLORE WITH PURPOSE, STRIVE FOR EXCELLENCE, AND SERVE WITH HONOR, RESPECT, AND COMPASSION AS GLOBAL CITIZENS. WE DO THIS IN A COMMUNITY WHERE EVERY STUDENT IS KNOWN AND INCLUDED BY ENGAGING THE WHOLE CHILD, IN AND OUT OF THE CLASSROOM AS THEY DISCOVER THEIR FULL POTENTIAL. THE SCHOOL IS AN INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL ENROLLING APPROXIMATELY 1,400 STUDENTS IN A JUNIOR KINDERGARTEN THROUGH 12TH GRADE COLLEGE PREPARATORY PROGRAM.
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IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF FINANCE AND OPERATIONS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHIEF INFORMATION OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF UPPER SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF ACADEMIC DESIGN OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt27CHIEF ENROLLMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt28CHIEF EXPERIENCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt29CHIEF MARKETING & COMMS. OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR OF FINANCIAL PLANNING
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