Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
EIN 61-6010997 • 501(c)3 • Frankfort, KY
Profile
Capital day school is dedicated to empowering students for success through an enriched curriculum.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Down$502,321
Down $676,537 (-57%) from 2022
Liabilities
Down$48,273
Down $848,119 (-95%) from 2022
Net Assets
Up$454,048
Up $171,582 (+61%) from 2022
Revenue
Up$1,358,881
Up $242,280 (+22%) from 2022
Expenses
Up$1,187,299
Up $86,538 (+7.9%) from 2022
Net Income
Up$171,582
Up $155,742 (+983%) from 2022
Most recent year
2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Empowering students for success through an enriched curriculum
Capital day school is dedicated to empowering students for success through an enriched curriculum.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $491,405 | $566,006 | ▲ $74,601 |
| Cash and Non-Interest-Bearing Accounts | $305,504 | $422,203 | ▲ $116,699 |
| Land, Buildings, and Equipment, Net | $173,196 | $173,196 | → $0 |
| Prepaid Expenses and Deferred Charges | $3,708 | $17,453 | ▲ $13,745 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $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 | $973,813 | $1,178,858 | ▲ $205,045 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Deferred Revenue | $689,299 | $837,304 | ▲ $148,005 |
| Accounts Payable and Accrued Expenses | $40,773 | $59,088 | ▲ $18,315 |
| Total Liabilities | $730,072 | $896,392 | ▲ $166,320 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $243,741 | $282,466 | ▲ $38,725 |
| Total Net Assets Fund Balance | $243,741 | $282,466 | ▲ $38,725 |
| Total Liabilities and Net Assets / Fund Balance | $973,813 | $1,178,858 | ▲ $205,045 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $173,196 | $16,464 | - |
| Name | Title |
|---|---|
| Sheila Mason | President |
| Angela Smithson | Vice President |
| David Sellwood | Trustee |
| Gary Scott | Trustee |
| Jillian Hall | Trustee |
| Karen Powell | Trustee |
| Michael Smithson | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $877,314 |
| Other Expenses | $223,447 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $675,434 | $108,609 | - | $784,043 |
| Occupancy | $88,723 | - | - | $88,723 |
| Payroll Taxes | $49,188 | $8,590 | - | $57,778 |
| Other Employee Benefits | $25,874 | - | - | $25,874 |
| Insurance | $18,714 | - | - | $18,714 |
| All Other Expenses | $18,711 | - | - | $18,711 |
| Fees for Services Accounting | $16,200 | - | - | $16,200 |
| Office Expenses | $16,081 | - | - | $16,081 |
| Advertising | $10,535 | - | - | $10,535 |
| Pension Plan Contributions | $9,619 | - | - | $9,619 |
| Other Expenses | $5,794 | - | - | $5,794 |
| Total Functional Expenses | $983,562 | $117,199 | $0 | $1,100,761 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $48,539 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Annual Giving | $32,196 | $32,196 | - | $32,196 |
| Other Events | $8,335 | $8,335 | - | $8,335 |
| Total Events | $48,539 | $48,539 | - | $48,539 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“All board members review 990 at board meeting before filing.”
“At the beginning of the fiscal year all trustees must complete and sign a conflict of interest disclosure that includes the schools' conflict of interest policy. If a new board member is appointed after the start of the fiscal year, they are required to complete the disclosure at that time. Employees complete the disclosure at the beginning of each school year. The disclosure forms are kept on file at the school and reviewed periodcally as needed.”
“Compensation for head of school is negotiated between the head of school and the executive committee of the board of directors. This contract is negotiated annually. The executive committee compares the contact terms with other compensation arrangements for similar positions at other independent schools in the region.”
“No documents available to the public.”
“Collection of written off receivables-prior year = $22885”
“Write off of Bad Debts from previous years not recorded correctly. Final catch up to correct all Accounts Receivable to reflect actual owed to school.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40773 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 59088 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 491405 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 566006 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CAPITAL DAY SCHOOL IS DEDICATED TO EMPOWERING STUDENTS FOR SUCCESS THROUGH AN ENRICHED CURRICULUM. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 10535 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10535 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 18711 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 18711 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JULIE CLOUSE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5028757505 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 120 DEEPWOOD DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 305504 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 422203 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 223447 |
| IRS990/CYOtherRevenueAmt | 0 | 48539 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1068062 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 15840 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 877314 |
| IRS990/CYTotalExpensesAmt | 0 | 1100761 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1116601 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 689299 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 837304 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | CAPITAL DAY SCHOOL IS DEDICATED TO EMPOWERING STUDENTS FOR SUCCESS THROUGH AN ENTRICHED CURRICULUM THAT INSPIRES ACADEMIC EXCELLANCE AND INDIVIDUAL GROWTH. THE SCHOOL PROMOTES IN STUDENTS A STRONG SENSE OF RESPONSIBILITY FOR THEMSELVES AND FOR OTHERS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 37 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 983562 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16200 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16200 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JILLIAN HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KAREN POWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID SELLWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SHEILA MASON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL SMITHSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANGELA SMITHSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1955 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingGrossIncomeAmt | 0 | 48539 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1116601 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18714 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18714 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 16464 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 173196 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 173196 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 189660 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CAPITAL DAY SCHOOL IS DEDICATED TO EMPOWERING STUDENTS FOR SUCCESS THROUGH AN ENRICHED CURRICULUM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 243741 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 282466 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 48539 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 243741 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 282466 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 88723 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 88723 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16081 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16081 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 22885 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 25874 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 25874 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | NEW SOFTWARE |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 18746 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 16355 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13588 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5794 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18746 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16355 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13588 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5794 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 108609 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 675434 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 784043 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8590 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 49188 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 57778 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 9619 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9619 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3708 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17453 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | APPLICATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DIVISION OF CHILD CARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EXTENDED DAY |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SUMMER PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17618 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 255186 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 11670 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 58002 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 725586 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 17618 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 255186 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 11670 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 58002 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 725586 |
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| IRS990/PYOtherRevenueAmt | 0 | 111682 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 945506 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 180942 |
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| IRS990/PYTotalExpensesAmt | 0 | 876246 |
| IRS990/PYTotalRevenueAmt | 0 | 1057188 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 189660 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 173196 |
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| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NON-DISCRIMINATORY POLICY IS PUBLICIZED VIA NEWSPAPER ADVERTISING AND STUDENT AND EMPLOYEE HANDBOOKS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
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| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | ANNUAL GIVING |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | OTHER EVENTS |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 8335 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 8335 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 8008 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 48539 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 48539 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL BOARD MEMBERS REVIEW 990 AT BOARD MEETING BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT THE BEGINNING OF THE FISCAL YEAR ALL TRUSTEES MUST COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE THAT INCLUDES THE SCHOOLS' CONFLICT OF INTEREST POLICY. IF A NEW BOARD MEMBER IS APPOINTED AFTER THE START OF THE FISCAL YEAR, THEY ARE REQUIRED TO COMPLETE THE DISCLOSURE AT THAT TIME. EMPLOYEES COMPLETE THE DISCLOSURE AT THE BEGINNING OF EACH SCHOOL YEAR. THE DISCLOSURE FORMS ARE KEPT ON FILE AT THE SCHOOL AND REVIEWED PERIODCALLY AS NEEDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION FOR HEAD OF SCHOOL IS NEGOTIATED BETWEEN THE HEAD OF SCHOOL AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS CONTRACT IS NEGOTIATED ANNUALLY. THE EXECUTIVE COMMITTEE COMPARES THE CONTACT TERMS WITH OTHER COMPENSATION ARRANGEMENTS FOR SIMILAR POSITIONS AT OTHER INDEPENDENT SCHOOLS IN THE REGION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COLLECTION OF WRITTEN OFF RECEIVABLES-PRIOR YEAR = $22885 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Write off of Bad Debts from previous years not recorded correctly. Final catch up to correct all Accounts Receivable to reflect actual owed to school. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Changes In Net Assets Or Fund Balances - Other Increases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part XI Line 9 Prior Period Adjustment |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1178858 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 117199 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1100761 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 896392 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 896392 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 243741 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 282466 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 983562 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1068062 |
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| IRS990/TotalVolunteersCnt | 0 | 15 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 973813 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1178858 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 120 DEEPWOOD DRIVE |
| IRS990/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40601 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CAPITALDAYSCHOOL.NET |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
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