2024-06-12T15:49:24-05:00 2023-07-31 205556145 FRAZEE IVY DAVIS PLC 5100 POPLAR AVE STE 1400 MEMPHIS TN 381371499 990 2022-08-01 620811568 PRESBYTERIAN DAY SCHOOL PRES 9018424600 4025 POPLAR AVENUE MEMPHIS TN 38111 ROSS HURST CFO 9018424616 2024-06-12 1 ROSS HURST 999009999 1 J SLATER SMITHERS CPA P00281055 9016851040 2024-06-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRAD SEWELL 4025 POPLAR AVENUE MEMPHIS TN 38111 15667333 0 X PDSMEMPHIS.ORG X 1969 TN PRIVATE PRESCHOOL AND ELEMENTARY SCHOOL EDUCATING AND DEVELOPING BOYS IN WISDOM, STATURE, AND FAVOR WITH GOD AND MEN. 18 18 168 100 0 0 1349828 3033167 10543843 11165361 319437 142672 101461 133405 12314569 14474605 1222710 1207290 0 0 7789657 8224342 0 0 510529 3144230 3477735 12156597 12909367 157972 1565238 26772098 28223794 13154092 12828177 13618006 15395617 PRESBYTERIAN DAY SCHOOL STRIVES TO GLORIFY GOD BY DEVELOPING BOYS IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MEN. 0 0 10999634 1207290 11165361 EDUCATION SERVICES FOR PRE-K THROUGH 6TH GRADE FOR APPROXIMATELY 500 STUDENTS. 10999634 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 64 0 1 168 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 X ROSS HURST 9018424616 4025 POPLAR AVENUE MEMPHIS TN 38111 JAMES D WITHERINGTON CHAIRMAN 1.00 X 0 0 0 DENNY CATALANO TRUSTEE 1.00 X 0 0 0 ALI CHAMBERS TRUSTEE 1.00 X 0 0 0 ERIKA MADLOCK CONLEY TRUSTEE 1.00 X 0 0 0 REV MICHAEL DAVIS TRUSTEE 1.00 X 0 0 0 CHIP DICKINSON TRUSTEE 1.00 X 0 0 0 MARY EDWARDS TRUSTEE 1.00 X 0 0 0 STUART HARRIS TRUSTEE 1.00 X 0 0 0 EARL HOUSTON TRUSTEE 1.00 X 0 0 0 MILTON LOVELL TRUSTEE 1.00 X 0 0 0 DR JAY MCDONALD TRUSTEE 1.00 X 0 0 0 TAYLOR MOORE TRUSTEE 1.00 X 0 0 0 SUSAN PATTERSON TRUSTEE 1.00 X 0 0 0 MISSY PERKINS TRUSTEE 1.00 X 0 0 0 MICHAEL STOCKBURGER TRUSTEE 1.00 X 0 0 0 LEWIS WILLIAMSON TRUSTEE 1.00 X 0 0 0 BOWIE CAMPBELL TRUSTEE 1.00 X 0 0 0 RUSTY SHAPPLEY TRUSTEE 1.00 X 0 0 0 BRAD SEWELL HEADMASTER 40.00 X 222924 0 14177 ROSS HURST CFO 40.00 X 114729 0 19177 MARK FRUITT PRINCIPAL 40.00 X 152303 0 15491 DENNIS SMITH DIRECTOR ATHLETICS 40.00 X 152026 0 10712 LAURA GLENN HEAD OF ELEMENTARY 40.00 X 114214 0 11525 756196 0 71082 5 0 1 0 0 1656860 1376307 3033167 TUITION 611110 9650264 9650264 PROGRAM FEES 611110 1512331 1512331 OTHER PROGRAM SERVICE REVENUE 611110 2766 2766 11165361 145242 145242 1154993 1157563 -2570 -2570 -2570 168570 35165 133405 133405 14474605 11165361 0 276077 1207290 1207290 342740 273672 51335 17733 6597711 5182156 1098814 316741 779233 656903 94770 27560 504658 410202 73176 21280 10108 10108 28971 28150 654 167 122744 116170 5902 672 665967 647083 15038 3846 96199 93471 2172 556 INSTRUCTIONAL SERVICES 1078321 1078321 OVERHEAD EXPENSES 536367 408692 9498 118177 REPAIRS AND MAINTENANCE 345018 333586 9449 1983 UTILITIES 313945 305208 6923 1814 280095 258730 21365 12909367 10999634 1399204 510529 599041 3751933 3833382 2584927 142558 889268 4745937 4781159 47034 20000 118650 95054 24488420 11522550 13268095 12965870 3895455 3026511 121946 109072 26772098 28223794 428008 248775 9494431 9429640 3110239 3040907 121414 108855 13154092 12828177 X 12298023 13271496 1319983 2124121 13618006 15395617 26772098 28223794 1565238 212373 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1751437 186420 6299 1931558 1983664 -224680 7547 1751437 1532891 2000 448773 1983664 1540820 2000 15071 25000 1532891 1514181 22375 75501 71237 1540820 0.91905 0.08095 0 0 21343128 8595956 12747172 2368140 2227235 140905 777152 699359 77793 12965870 CAPITAL LEASE OBLIGATIONS 108855 108855 X 13504745 212373 35165 247538 13257207 10108 1207290 1217398 14474605 11727134 35165 35165 11691969 10108 1207290 1217398 12909367 PART X, LINE 2: BASED ON EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JULY 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 35,165. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,207,290. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 35,165. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,207,290. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICIES IN ALL ADVERTISING MEDIA. MARCH MADNESS AUCTION 168570 168570 35165 168570 168570 35165 35165 133405 1 TUITION AID 113 1207290 TUITION SCHEDULE FINANCIAL AID VIA TUTION DISCOUNT PART I, LINE 2 FINANCIAL AID IS EXTENDED TO PARENTS DEMONSTRATING FINANCIAL NEED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 BRAD SEWELL HEADMASTER 222924 0 0 0 0 0 0 0 14177 0 237101 0 0 0 MARK FRUITT PRINCIPAL 152303 0 0 0 0 0 5680 0 9811 0 167794 0 0 0 DENNIS SMITH DIRECTOR ATHLETICS 152026 0 0 0 0 0 6040 0 4672 0 162738 0 0 0 PART III - SCHEDULE J SUPPLEMENTAL INFORMATION THE HEADMASTER IS REIMBURSED FOR BUSINESS-RELATED EXPENSES HE INCURS IN ATTENDING ENTITY FUNCTIONS AND PROMOTING PDS. THE MAXIMUM AMOUNT FOR EXPENSE REIMBURSEMENTS IS $10,000 PER FISCAL YEAR. A THE HEALTH EDUCATIONAL AND HOUSING FACILITY BOARD 2014-09-18 10000000 CAPITAL IMPROVEMENTS 0 0 0 A 10000000 10000000 2009 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 A 0 BRAD SEWELL HEADMASTER HOUSING LOAN TO RECRUIT HEADMASTER X 60000 20000 0 1 1 BRAD SEWELL HEADMASTER TAXES ON HOUSING LOAN TO RECRUIT HEADMASTER X 7034 0 0 0 0 20000 BRAD SEWELL HEADMASTER 11235 TUITION ASSISTANCE ROSS HURST CFO 9470 TUITION ASSISTANCE FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS THE 990. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS ARE COVERED UNDER THE POLICY. A TRANSACTION IN WHICH A TRUSTEE/OFFICER OF THE SCHOOL HAS A CONFLICT OF INTEREST MAY BE APPROVED IF THE MATERIAL FACTS OF THE TRANSACTION ARE DISCLOSED TO THE BOARD AND THE BOARD APPROVES THE TRANSACTION BY A MAJORITY VOTE OF THE TRUSTEES WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A TO SET THE HEADMASTER'S SALARY, THE BOARD OF TRUSTEES FORMED A COMPENSATION COMMITTEE WHICH HIRED AN INDEPENDENT CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE FOR INSPECTION IN CFO'S OFFICE FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SECOND PRESBYTERIAN CHURCH 4055 POPLAR AVENUE MEMPHIS TN 38111 620483212 RELIGIOUS TN 501(C)(3) LINE 12A, I 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 SECOND PRESBYTERIAN CHURCH P 746134 COST