Skip to content
Nonprofiteer
← MIAMI COUNTRY DAY SCHOOL INC

Form 990 for tax year 2022

Filed by MIAMI COUNTRY DAY SCHOOL INC.

Totals

Total revenue
$62,471,069
Total expenses
$62,507,513
Contributions and grants received
$1,929,273
Grants paid
$5,284,218
Program service revenue
$59,075,059
Investment income
$1,303,632
Other revenue
$163,105
Total assets, end of year
$150,829,873
Total liabilities, end of year
$73,173,787
Net assets or fund balances, end of year
$77,656,086
Program services expenses (Part IX)
$48,033,906
Management and general expenses
$13,232,169
Fundraising expenses
$1,241,438
Program service expenses (Part III)
$48,033,906

Program services were 76.8% 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.

  • 1f · All other contributions, gifts and grants

    $1,929,273

  • 1g · Noncash contributions included above

    $8,591

  • 2a · Program service revenue: TUITION AND FEES

    total $54,277,920 · related or exempt $54,277,920

  • 2b · Program service revenue: STUDENT ACTIVITIES

    total $1,828,947 · related or exempt $1,828,947

  • 2c · Program service revenue: AFTER SCHOOL CLUBS

    total $1,711,310 · related or exempt $1,711,310

  • 2d · Program service revenue: GENERAL SUMMER PROG. R

    total $1,256,882 · related or exempt $1,256,882

  • 3 · Investment income

    total $1,614,265 · excluded $1,614,265

  • 6a · Gross rents

    real property $600

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $600

  • 6d · Net rental income or loss

    total $600 · excluded $600

  • 7a · Gross sales of assets other than inventory

    securities $32,249,768

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

    securities $32,517,538 · other assets $42,863

  • 7c · Gain or loss

    securities -$267,770 · other assets -$42,863

  • 7d · Net gain or loss

    total -$310,633 · excluded -$310,633

  • 11a · Other revenue: PARKING GARAGE FEES

    total $136,700 · excluded $136,700

  • 11b · Other revenue: CAFE IMPROV. REIMBURSE

    total $14,246 · excluded $14,246

  • 11c · Other revenue: MISCELLANEOUS

    total $11,559 · excluded $11,559

  • 11e · Other revenue, total

    $162,505

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $5,284,218 · program services $5,284,218

  • 5 · Compensation of officers, directors and key employees

    total $2,126,748 · program services $837,794 · management and general $1,144,150 · fundraising $144,804

  • 7 · Other salaries and wages

    total $20,359,774 · program services $16,913,691 · management and general $2,940,830 · fundraising $505,253

  • 8 · Pension plan contributions

    total $1,206,111 · program services $994,850 · management and general $180,625 · fundraising $30,636

  • 9 · Other employee benefits

    total $4,876,172 · program services $3,886,113 · management and general $852,731 · fundraising $137,328

  • 10 · Payroll taxes

    total $1,627,195 · program services $1,289,078 · management and general $291,525 · fundraising $46,592

  • 11b · Fees: legal

    total $132,685 · management and general $132,685

  • 11c · Fees: accounting

    total $129,054 · management and general $129,054

  • 11f · Fees: investment management

    total $105,316 · management and general $105,316

  • 11g · Fees: other

    total $1,273,772 · program services $652,275 · management and general $586,787 · fundraising $34,710

  • 12 · Advertising and promotion

    total $168,554 · program services $86,313 · management and general $77,648 · fundraising $4,593

  • 13 · Office expenses

    total $300,635 · program services $153,950 · management and general $138,493 · fundraising $8,192

  • 14 · Information technology

    total $613,692 · program services $470,744 · management and general $142,620 · fundraising $328

  • 16 · Occupancy

    total $4,832,129 · program services $3,772,636 · management and general $1,015,481 · fundraising $44,012

  • 17 · Travel

    total $524,403 · program services $268,537 · management and general $241,576 · fundraising $14,290

  • 19 · Conferences, conventions and meetings

    total $175,378 · program services $89,808 · management and general $80,791 · fundraising $4,779

  • 20 · Interest

    total $834,293 · program services $502,524 · management and general $331,769

  • 22 · Depreciation, depletion and amortization

    total $4,211,208 · program services $2,972,842 · management and general $1,200,469 · fundraising $37,897

  • 23 · Insurance

    total $1,693,724 · program services $1,316,580 · management and general $361,784 · fundraising $15,360

  • 24a · Other expenses: OPERATIONS SUPPORT

    total $5,530,837 · program services $3,315,020 · management and general $2,078,630 · fundraising $137,187

  • 24b · Other expenses: BOOKS, SUPPLIES, TECHNO

    total $2,669,148 · program services $2,047,420 · management and general $620,299 · fundraising $1,429

  • 24c · Other expenses: FOOD SERVICES

    total $2,395,810 · program services $2,156,849 · management and general $176,844 · fundraising $62,117

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $1,315,614 · program services $1,022,664 · management and general $281,019 · fundraising $11,931

  • 24e · All other expenses

    total $121,043 · management and general $121,043

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $18,357,138 · end of year $13,729,289

  • 2 · Savings and temporary cash investments

    beginning of year $20,092,856 · end of year $5,106,052

  • 3 · Pledges and grants receivable

    beginning of year $1,854,387 · end of year $1,320,824

  • 4 · Accounts receivable

    beginning of year $12,588,417 · end of year $13,800,044

  • 8 · Inventories for sale or use

    beginning of year $36,896 · end of year $51,417

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,497,646 · end of year $3,495,183

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

    $109,112,017

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

    $47,739,871

  • 10c · Land, buildings and equipment, net

    beginning of year $60,882,776 · end of year $61,372,146

  • 11 · Investments: publicly traded securities

    beginning of year $27,503,561 · end of year $48,906,761

  • 12 · Investments: other securities

    beginning of year $131,750 · end of year $131,750

  • 15 · Other assets

    beginning of year $1,343,438 · end of year $2,916,407

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,055,963 · end of year $2,810,153

  • 19 · Deferred revenue

    beginning of year $43,516,402 · end of year $47,823,642

  • 20 · Tax-exempt bond liabilities

    beginning of year $20,247,706 · end of year $20,565,777

  • 21 · Escrow or custodial account liability

    beginning of year $187,930 · end of year $202,220

  • 23 · Secured mortgages and notes payable

    beginning of year $1,601,680 · end of year $389,000

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,382,995

  • 27 · Net assets without donor restrictions

    beginning of year $64,925,312 · end of year $65,110,388

  • 28 · Net assets with donor restrictions

    beginning of year $11,753,872 · end of year $12,545,698

Mission and programs · 2022

Mission

MIAMI COUNTRY DAY SCHOOL'S MISSION IS TO EDUCATE CHILDREN FROM JUNIOR KINDERGARTEN THROUGH 12TH GRADE.

  • MIAMI 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 1,360 STUDENTS IN A JUNIOR KINDERGARTEN THROUGH 12TH GRADE COLLEGE PREPARATORY PROGRAM.

    Expenses $48,033,906 · Grants $5,284,218 · Revenue $59,075,059

As filed on the 2022 return.

Listed in Part VII

  • MATTHEW WHITMAN LAZENBY

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JAMES W MOORE

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • CLAUDIA BROD

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • CHRISTOPHER BELLOWS

    PAST-PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • KEVIN KING

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • SEAN CLANCY

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • ADAM MALAMED

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • GJBAKKER

    ASST. SECRETARY (THRU 06/23)

    Total calculated
    $0
    Hours/week
    1

  • MIKE ALLEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JANICE BAREFOOT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JAMES BERGMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ROBERT FINVARB

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KARLEEN HALLIWELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • GIGI JEFFRIES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SEBASTIAN MALO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • GERALD MOORE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW STORM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • STEPHEN TEMES

    DIRECTOR (THRU 06/23)

    Total calculated
    $0
    Hours/week
    1

  • CRYSTAL WAGAR

    DIRECTOR (THRU 06/23)

    Total calculated
    $0
    Hours/week
    1

  • MARIANDL HUFFORD

    PRESIDENT AND HEAD OF SCHO

    Total calculated
    $679,751
    From this org
    $649,507
    From related orgs
    $0
    Other
    $30,244
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $429,608
    Bonus
    $44,199
    Other
    $175,700
    Deferred
    $21,350
    Nontaxable benefits
    $8,894
    Filer's total
    $679,751

  • TIMOTHY WALSH

    CHIEF OPERATING OFFICER

    Total calculated
    $294,182
    From this org
    $267,270
    From related orgs
    $0
    Other
    $26,912
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $253,216
    Bonus
    $10,500
    Other
    $3,554
    Deferred
    $17,938
    Nontaxable benefits
    $8,974
    Filer's total
    $294,182

  • ALICE FLORIN

    CHIEF FINANCIAL OFFICER

    Total calculated
    $179,159
    From this org
    $160,596
    From related orgs
    $0
    Other
    $18,563
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,992
    Bonus
    $3,000
    Other
    $1,604
    Deferred
    $9,589
    Nontaxable benefits
    $8,974
    Filer's total
    $179,159

  • JIMMY CUDZILO JR

    CHIEF INFORMATION OFFICER

    Total calculated
    $162,472
    From this org
    $143,488
    From related orgs
    $0
    Other
    $18,984
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,897
    Bonus
    $3,000
    Other
    $591
    Deferred
    $10,010
    Nontaxable benefits
    $8,974
    Filer's total
    $162,472

  • SCOTT TOMLINSON

    CHIEF PHILANTHROPY OFFICER

    Total calculated
    $145,729
    From this org
    $133,935
    From related orgs
    $0
    Other
    $11,794
    Hours/week
    40

  • LUCY PROSPER

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $111,783
    From this org
    $95,949
    From related orgs
    $0
    Other
    $15,834
    Hours/week
    40

  • NIMA ROUHANIFARD

    DIRECTOR OF MIDDLE SCHOOL

    Total calculated
    $200,288
    From this org
    $180,341
    From related orgs
    $0
    Other
    $19,947
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,730
    Bonus
    $3,000
    Other
    $24,611
    Deferred
    $10,973
    Nontaxable benefits
    $8,974
    Filer's total
    $200,288

  • JILL ROBERT

    DIRECTOR OF UPPER SCHOOL

    Total calculated
    $176,844
    From this org
    $156,495
    From related orgs
    $0
    Other
    $20,349
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,860
    Bonus
    $3,000
    Other
    $635
    Deferred
    $11,375
    Nontaxable benefits
    $8,974
    Filer's total
    $176,844

  • MARIA MAXWELL

    CHIEF OF STAFF/DIR OF STRAT. INIT.

    Total calculated
    $186,254
    From this org
    $165,231
    From related orgs
    $0
    Other
    $21,023
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,791
    Bonus
    $3,000
    Other
    $1,440
    Deferred
    $12,049
    Nontaxable benefits
    $8,974
    Filer's total
    $186,254

  • DAN BRONISH

    CHIEF ACADEMIC DESIGN OFFICER

    Total calculated
    $181,462
    From this org
    $161,445
    From related orgs
    $0
    Other
    $20,017
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,423
    Bonus
    $3,000
    Other
    $5,022
    Deferred
    $11,043
    Nontaxable benefits
    $8,974
    Filer's total
    $181,462

  • SHANA LINDSEY

    DIRECTOR OF LOWER SCHOOL

    Total calculated
    $176,239
    From this org
    $156,292
    From related orgs
    $0
    Other
    $19,947
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,619
    Bonus
    $3,000
    Other
    $673
    Deferred
    $10,973
    Nontaxable benefits
    $8,974
    Filer's total
    $176,239

  • GLEN TURF

    CHIEF GLOBAL INITIATIVES &

    Total calculated
    $175,714
    From this org
    $155,767
    From related orgs
    $0
    Other
    $19,947
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,994
    Bonus
    $3,000
    Other
    $773
    Deferred
    $10,973
    Nontaxable benefits
    $8,974
    Filer's total
    $175,714

  • SHERYL PIPER

    DIR OF STEW. & ENGAGEMENT

    Total calculated
    $164,306
    From this org
    $153,590
    From related orgs
    $0
    Other
    $10,716
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,329
    Bonus
    $3,000
    Other
    $1,261
    Deferred
    $10,663
    Nontaxable benefits
    $53
    Filer's total
    $164,306

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 · Tax indemnification and gross-up payments
  • 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
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
IN CALENDAR YEAR 2022, THE ORGANIZATION PROVIDED TEMPORARY HOUSING TO THE HEAD OF SCHOOL. THE RENTAL VALUE OF THE RESIDENCE AND GROSS UP PAYMENTS WERE REPORTED AS TAXABLE WAGES TO THE HEAD OF SCHOOL'S AND IS REPORTED ON SCHEDULE J, PART III, COLUMN (III).
PART I, LINE 3
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.
PART I, LINE 7
THE PRESIDENT/HOS RECEIVED A NON-FIXED BONUS FOR 2022 IN THE AMOUNT OF $44,199. THIS BONUS WAS DETERMINED BASED ON EMPLOYEE PERFORMANCE.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE LEAD TRUST

    T · INVESTMENTS · FL

Provenance

Return type
form_990
Tax year
2022
Filed
6 May 2024
IRS schema version
2022v5.0
Source object
202421289349301972

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.