2026-06-11T10:35:08-05:00 2025-07-31 621199757 LBMC PC 5100 POPLAR AVE STE 1400 MEMPHIS TN 38137 990 2024-08-01 620811568 PRESBYTERIAN DAY SCHOOL PRES 9018424600 4025 POPLAR AVENUE MEMPHIS TN 38111 ROSS HURST CFO 9018424616 2026-06-11 1 0 ABIGAIL CAMPBELL P01296738 9016851040 2026-06-11 2024 2025-03-06 01:10:19Z BRAD SEWELL 4025 POPLAR AVENUE MEMPHIS TN 38111 15287132 0 X PDSMEMPHIS.ORG X 1969 TN PRIVATE PRESCHOOL AND ELEMENTARY SCHOOL DEVELOPING BOYS IN WISDOM, CHARACTER, AND FAITH. 17 17 150 100 0 0 1775119 3374239 11070664 11357135 335032 266138 57055 143281 13237870 15140793 1174913 1201479 0 0 8277678 8625914 0 181500 772541 3853578 3875532 13306169 13884425 -68299 1256368 28449112 25157187 12783956 8084219 15665156 17072968 PRESBYTERIAN DAY SCHOOL STRIVES TO GLORIFY GOD BY DEVELOPING BOYS IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MEN. 0 0 11620661 1201479 11413473 EDUCATION SERVICES FOR PRE-K THROUGH 6TH GRADE FOR APPROXIMATELY 455 STUDENTS. 11620661 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 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 83 0 1 150 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 JIM WITHERINGTON CHAIRMAN 1.00 X 0 0 0 STUART HARRIS TRUSTEE 1.00 X 0 0 0 DAVID WORK TRUSTEE 1.00 X 0 0 0 BOWIE CAMPBELL TRUSTEE 1.00 X 0 0 0 JAY MCDONALD TRUSTEE 1.00 X 0 0 0 NICK NUNN TRUSTEE 1.00 X 0 0 0 ERIKA CONLEY TRUSTEE 1.00 X 0 0 0 LEWIS WILLIAMSON TRUSTEE 1.00 X 0 0 0 MARY EDWARDS TRUSTEE 1.00 X 0 0 0 MILTON LOVELL TRUSTEE 1.00 X 0 0 0 DENNY CATALANO TRUSTEE 1.00 X 0 0 0 ANDY IRWIN TRUSTEE 1.00 X 0 0 0 JENNIFER RICHARDSON TRUSTEE 1.00 X 0 0 0 CHIP DICKINSON TRUSTEE 1.00 X 0 0 0 MICHAEL STOCKBURGER TRUSTEE 1.00 X 0 0 0 RUSTY SHAPPLEY TRUSTEE 1.00 X 0 0 0 DREW YONCHAK TRUSTEE 1.00 X 0 0 0 TAYLOR MOORE TRUSTEE 1.00 X 0 0 0 BRAD SEWELL HEAD OF SCHOOL 40.00 X 239560 0 13868 ROSS HURST CHIEF FINANCIAL OFFICER 40.00 X 120463 0 9988 MARK FRUITT PRINCIPAL OF THE ELEMENTARY DIVISION 40.00 X 158641 0 10288 DENNIS SMITH DIRECTOR OF ATHLETICS AND OPERATIONS 40.00 X 156846 0 10668 TONY RUDZENA DIRECTOR OF CULTURAL EXPEDITIONS 40.00 X 146440 0 4268 LAURA GLENN HEAD OF ELEMENTARY 40.00 X 121638 0 9068 CHRIS OLIVER CHIEF ADVANCEMENT OFFICER 40.00 X 117083 0 4800 PALMER ALBERTINE DEAN OF STUDENTS 40.00 X 113838 0 8797 CARISSA LACY HEAD OF EARLY CHILDHOOD 40.00 X 107483 0 8968 1281992 0 80713 9 0 1 0 GASKILL STRATEGIES LLC 1759 CENTRAL AVE MEMPHIS TN 38104 FUNDRAISING COUSULTANT 181500 THE CRUMP FIRM INC 81 MONROE AVE STE 100 MEMPHIS TN 38103 ARCHITECTS 115127 2 76250 122000 10841 3165148 21558 3374239 TUITION 611110 9737785 9737785 PROGRAM FEES 611110 1598290 1598290 OTHER PROGRAM SERVICE REVENUE 611110 21060 21060 11357135 266138 266138 138285 76250 51342 86943 86943 151335 94997 56338 56338 15140793 11413473 0 353081 1201479 1201479 720321 566461 119213 34647 6587084 5180097 1089966 317021 173394 90469 82925 613683 583063 5036 25584 531432 435804 74082 21546 16295 16295 27903 27903 181500 181500 12660 12660 11848 11848 39244 39244 263196 176544 13682 72970 252680 252680 780198 758525 17259 4414 27111 27111 84054 81782 1809 463 688189 668674 15540 3975 133091 129317 3005 769 INSTRUCTIONAL SERVICES 1139868 1139868 CAFETERIA EXPENSES 289543 289543 BAD DEBT 109652 109652 13884425 11620661 1491223 772541 3816801 5019669 1739876 136018 986875 2239256 4937319 548436 60000 60000 96810 136769 23506822 10428328 13049558 13078494 3662221 3844646 99652 93899 28449112 25157187 122196 233637 9589024 4882545 2971575 2871575 101161 96462 12783956 8084219 X 12621176 11470610 3043980 5602358 15665156 17072968 28449112 25157187 1256368 151444 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2212044 139999 97000 6622 2248421 1937558 282213 7727 2212044 1751437 192420 6299 1937558 1983664 -224680 7547 1751437 1532891 2000 448773 1983664 0.91820 0.08180 0 0 21869686 9634419 12235267 649756 30241 619515 715721 734090 -18369 271659 29578 242081 13078494 CAPITAL LEASE OBLIGATIONS 96462 96462 X 14178135 151444 94997 246441 13931694 12660 1196439 1209099 15140793 12770323 94997 94997 12675326 12660 1196439 1209099 13884425 PART X, LINE 2: THE SCHOOL IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A). THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES FOR YEARS PRIOR TO THE 2021 TAX RETURN. BASED ON THE 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 THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JULY 31, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 94,997. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,196,439. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 94,997. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,196,439. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICIES IN ALL ADVERTISING MEDIA. X 1 GASKILL STRATEGIES LLC 1759 CENTRAL AVE MEMPHIS TN 38104 FEASIBILITY STUDY AND DEVELOPMENT ASSESSMENT 0 0 181500 -181500 181500 -181500 TN MARCH MADNESS AUCTION 214535 76250 138285 51342 214535 76250 138285 51342 51342 86943 1 TUITION AID 105 1196439 FMV FINANCIAL AID VIA TUTION DISCOUNT STAFF LIVING EXPENSE ASSISTANCE 5 5040 FMV FINANCIAL ASSISTANCE VIA GIFT CARDS AND CASH 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 HEAD OF SCHOOL 239560 0 0 0 0 0 9600 0 4268 0 253428 0 0 0 MARK FRUITT PRINCIPAL OF THE ELEMENTARY DIVISION 158641 0 0 0 0 0 6020 0 4268 0 168929 0 0 0 DENNIS SMITH DIRECTOR OF ATHLETICS AND OPERATIONS 156846 0 0 0 0 0 6400 0 4268 0 167514 0 0 0 TONY RUDZENA DIRECTOR OF CULTURAL EXPEDITIONS 146440 0 0 0 0 0 0 0 4268 0 150708 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 521283414 2020-01-16 3371575 CAPITAL IMPROVEMENTS 0 0 0 A 500000 3371575 3371575 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 60000 0 1 1 60000 71725 TUITION ASSISTANCE TUITION ASSISTANCE FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD PRIOR TO FILING. COMMITTEE MEMBERS ARE PROVIDED A COPY IN ADVANCE AND HAVE THE OPPORTUNITY TO ASK QUESTIONS. 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 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION IN THE CFO'S OFFICE. SECOND PRESBYTERIAN CHURCH 4055 POPLAR AVENUE MEMPHIS TN 38111 620483212 RELIGIOUS TN 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0