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Nonprofiteer
← WHITFIELD SCHOOL INC

Form 990 for tax year 2023

Filed by WHITFIELD SCHOOL INC.

Totals

Total revenue
$14,364,683
Total expenses
$13,385,724
Contributions and grants received
$2,850,922
Grants paid
$0
Program service revenue
$9,553,115
Investment income
$1,059,891
Other revenue
$900,755
Total assets, end of year
$32,129,507
Total liabilities, end of year
$8,730,323
Net assets or fund balances, end of year
$23,399,184
Program services expenses (Part IX)
$11,453,513
Management and general expenses
$974,743
Fundraising expenses
$957,468
Program service expenses (Part III)
$11,453,513

Program services were 85.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $218,199

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $2,632,723

  • 1g · Noncash contributions included above

    $73,690

  • 2a · Program service revenue: Tuition (net of aid & other support)

    total $9,334,103 · related or exempt $9,334,103 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Auxiliary Services

    total $219,012 · related or exempt $219,012 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $466,105 · related or exempt $466,105 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $2,399,884 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $1,806,098 · other assets $0

  • 7c · Gain or loss

    securities $593,786 · other assets $0

  • 7d · Net gain or loss

    total $593,786 · related or exempt $593,786 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $218,199

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Technology Fees

    total $102,320 · related or exempt $102,320 · unrelated business $0 · excluded $0

  • 11b · Other revenue: International Fees

    total $66,000 · related or exempt $66,000 · unrelated business $0 · excluded $0

  • 11c · Other revenue: Summer Program & Other Income

    total $732,435 · related or exempt $732,435 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $900,755

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $403,588 · program services $71,500 · management and general $260,588 · fundraising $71,500

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $6,146,706 · program services $5,486,363 · management and general $278,080 · fundraising $382,263

  • 8 · Pension plan contributions

    total $256,239 · program services $217,416 · management and general $21,072 · fundraising $17,751

  • 9 · Other employee benefits

    total $431,910 · program services $366,472 · management and general $35,518 · fundraising $29,920

  • 10 · Payroll taxes

    total $477,698 · program services $405,322 · management and general $39,284 · fundraising $33,092

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $3,531 · program services $0 · management and general $3,531 · fundraising $0

  • 11c · Fees: accounting

    total $75,460 · program services $0 · management and general $75,460 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $122,950 · fundraising $122,950

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $348,728 · program services $331,292 · management and general $0 · fundraising $17,436

  • 13 · Office expenses

    total $833,605 · program services $569,627 · management and general $61,858 · fundraising $202,120

  • 14 · Information technology

    total $304,563 · program services $270,909 · management and general $18,274 · fundraising $15,380

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $1,074,122 · program services $988,193 · management and general $64,447 · fundraising $21,482

  • 17 · Travel

    total $12,487 · program services $7,492 · management and general $1,249 · fundraising $3,746

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $54,948 · program services $54,948 · management and general $0 · fundraising $0

  • 20 · Interest

    total $149,619 · program services $137,650 · management and general $8,977 · fundraising $2,992

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,543,900 · program services $1,420,388 · management and general $92,634 · fundraising $30,878

  • 23 · Insurance

    total $186,745 · program services $171,805 · management and general $11,205 · fundraising $3,735

  • 24a · Other expenses: Auxiliary Services

    total $890,808 · program services $890,808 · management and general $0 · fundraising $0

  • 24b · Other expenses: Equipment Rental

    total $2,608 · program services $2,319 · management and general $157 · fundraising $132

  • 24c · Other expenses: Credit Loss Expense (Bad Debts)

    total $24,022 · program services $24,022 · management and general $0 · fundraising $0

  • 24d · Other expenses: Telephone

    total $20,273 · program services $18,033 · management and general $1,216 · fundraising $1,024

  • 24e · All other expenses

    total $21,214 · program services $18,954 · management and general $1,193 · fundraising $1,067

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $272,398 · end of year $140,691

  • 2 · Savings and temporary cash investments

    beginning of year $3,370,180 · end of year $4,593,176

  • 3 · Pledges and grants receivable

    beginning of year $13,550 · end of year $1,679,293

  • 4 · Accounts receivable

    beginning of year $44,539 · end of year $80,902

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $33,601 · end of year $31,312

  • 9 · Prepaid expenses and deferred charges

    beginning of year $154,056 · end of year $255,204

  • 10a · Land, buildings and equipment: cost or other basis

    $32,494,929

  • 10b · Land, buildings and equipment: accumulated depreciation

    $22,666,682

  • 10c · Land, buildings and equipment, net

    beginning of year $10,540,319 · end of year $9,828,247

  • 11 · Investments: publicly traded securities

    beginning of year $13,543,008 · end of year $14,533,112

  • 12 · Investments: other securities

    beginning of year $1,942,376 · end of year $229,495

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $911,118 · end of year $758,075

  • 17 · Accounts payable and accrued expenses

    beginning of year $899,072 · end of year $1,078,651

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $3,504,149 · end of year $3,326,096

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $3,203,733 · end of year $3,052,737

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,326,561 · end of year $1,272,839

  • 27 · Net assets without donor restrictions

    beginning of year $11,633,006 · end of year $11,126,194

  • 28 · Net assets with donor restrictions

    beginning of year $10,258,624 · end of year $12,272,990

Mission and programs · 2023

Mission

A small school community committed to kindness and trust, Whitfield inspires a diverse student body to lead lives of curiosity, integrity, and purpose.

  • Instruction - Whitfield School is an independent, coeducational, college-preparatory day school for students in grades 6-12. Located on a 25-acre campus in west St. Louis County, Whitfield's demanding academic program coupled with the support of a dedicated, world-class faculty prepares graduates for both the college experience and life beyond. With an average class size of 14, Whitfield is able to develop and maintain a community of families who value mutual respect and personal responsibility. At the center of Whitfield's mission is the commitment to character education through the Habits of Mind and Heart curriculum. The habits address six areas of human potential: ethics, scholarship, citizenship, leadership, mindfulness, and cultural competence. For the 2023-2024 school year, 407 students were enrolled.

    Expenses $10,562,705 · Revenue $9,334,103

  • Auxiliary Services - includes a luncheon program for 407 students and approximately 85 faculty and staff; a campus store which provides learning materials, snacks, and spirit wear; and administration of student tutoring, transportation, and housing (for international students only) programs. Salaries and taxes for tutoring personnel are reported on lines 5-10 on Part IX as instructed and are not included here.

    Expenses $890,808 · Revenue $219,012

As filed on the 2023 return.

Listed in Part VII

  • John C Cunningham

    Head of School

    Total calculated
    $320,416
    From this org
    $293,296
    From related orgs
    $0
    Other
    $27,120
    Hours/week
    65

    Schedule J breakdown matched by us

    Base
    $293,296
    Bonus
    $0
    Other
    $0
    Deferred
    $14,394
    Nontaxable benefits
    $12,804
    Filer's total
    $320,494

  • Ruth Greathouse

    Principal

    Total calculated
    $194,823
    From this org
    $177,991
    From related orgs
    $0
    Other
    $16,832
    Hours/week
    65

    Schedule J breakdown matched by us

    Base
    $177,991
    Bonus
    $0
    Other
    $0
    Deferred
    $8,717
    Nontaxable benefits
    $8,196
    Filer's total
    $194,904

  • David Lauer

    Director of Business & Facilities

    Total calculated
    $136,689
    From this org
    $117,817
    From related orgs
    $0
    Other
    $18,872
    Hours/week
    55

  • Michael Roth

    Director of Athletics

    Total calculated
    $114,253
    From this org
    $111,446
    From related orgs
    $0
    Other
    $2,807
    Hours/week
    55

  • Matthew DiGiulio

    Middle School Director

    Total calculated
    $110,995
    From this org
    $101,011
    From related orgs
    $0
    Other
    $9,984
    Hours/week
    55

  • Robert Kampen

    Assistant Director of Business & Facilities

    Total calculated
    $106,762
    From this org
    $102,050
    From related orgs
    $0
    Other
    $4,712
    Hours/week
    55

  • Andy Bryan

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Brian Chao

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dave Cooperstein

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • John Corn

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Tamara Estrill-Lett

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Ron Fox

    Chair, Board of Trustees

    Total calculated
    $0
    Hours/week
    2

  • Corey Jones

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Derik King

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Paul Minorini

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Karen Myers

    Secretary, Board of Trustees

    Total calculated
    $0
    Hours/week
    2

  • Melissa O'Connor

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Asim Raza

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Dave Ressner

    Treasurer, Board of Trustees

    Total calculated
    $0
    Hours/week
    2

  • Scott Rhodes

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Geneen Von Kloha

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jeffrey Evitts

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Kris Mannen

    Trustee

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
An on-campus residence is provided for the Head of School and his family.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.0
Source object
202443199349310499

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