2024-12-19T12:11:18-08:00 2024-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2023-07-01 520904771 SALISBURY SCHOOL INC SALI 4107424464 6279 HOBBS ROAD SALISBURY MD 21804 JAMIESON LECATES CFO 4107424464 2024-12-06 true true Michael C Davis CPA P00066528 4107662645 2023 2024-10-15 13:58:12Z SCOTT ROBERTSON 26996 EDINBURGH COURT SALISBURY MD 21801 6459553 false X WWW.THESALISBURYSCHOOL.ORG X 1969 MD THE SALISBURY SCHOOL IS A COMMUNITY OF LEARNERS WHO REACH THEIR INDIVIDUAL POTENTIAL THROUGH AN EXPERIENTIAL, COLLEGE-BOUND CURRICULUM. OUR WHOLE-CHILD APPROACH DEVELOPS CARING,CONFIDENT STUDENTS WHO ARE PREPARED TO THRIVE AS GLOBAL CITIZENS. 14 14 149 100 0 0 439956 431541 5116726 5853099 88393 66379 608188 78339 6253263 6429358 0 0 3933372 4126929 0 268313 2190693 2200800 6124065 6327729 129198 101629 6068528 6122384 4364815 4302026 1703713 1820358 THE SALISBURY SCHOOL IS A COMMUNITY OF LEARNERS WHO REACH THEIR INDIVIDUAL POTENTIAL THROUGH AN EXPERIENTIAL, COLLEGE-BOUND CURRICULUM. OUR WHOLE-CHILD APPROACH DEVELOPS CARING,CONFIDENT STUDENTS WHO ARE PREPARED TO THRIVE AS GLOBAL CITIZENS. false false 5243765 0 5853099 INDEPENDENT DAY SCHOOL - PRESCHOOL THROUGH GRADE 12 SERVING APPROXIMATELY 384 STUDENTS 5243765 true true false false false false false false false true true false false false true true true true true false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 10 0 149 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true false true true true false MD X JAMIESON LECATES 4107424464 6279 HOBBS ROAD SALISBURY MD 21804 JAMIESON LECATES CFO 40.00 X 101090 0 1066 BEVERLY DEARING PART-YEAR HEAD OF SCHOOL 40.00 X 77998 0 4000 CLAY ELLIOT PART-YEAR HEAD OF SCHOOL 40.00 X 62360 0 1863 SCOTT ROBERTSON BOARD CHAIR 8.00 X X 0 0 0 MONTY SAYLER VICE-CHAIR 0.00 X X 0 0 0 GERARD HOGAN SECRETARY 0.00 X X 0 0 0 LEANN MAH TREASURER 0.00 X X 0 0 0 KEVIN MYERS BUDGET 0.00 X 0 0 0 GIL ALLEN III TRUSTEE 0.00 X 0 0 0 CHRIS HAYES TRUSTEE 0.00 X 0 0 0 JOHN CUSTIS TRUSTEE 0.00 X 0 0 0 LETITIA BANKS TRUSTEE 0.00 X 0 0 0 STEVE ROBINSON TRUSTEE 0.00 X 0 0 0 AMY BROTHERS BEAUTIFICATION 0.00 X 0 0 0 SARAH MATYIKO TRUSTEE 0.00 X 0 0 0 KELLEY SHORT TRUSTEE 0.00 X 0 0 0 PAM OLAND TRUSTEE 0.00 X 0 0 0 JENNY DONOWAY EX OFFICIO FACULTY REP 0.00 X 0 0 0 HOLLY BARTKOVICH EX OFFICIO P&F PRESIDENT 0.00 X 0 0 0 NICK KYPREOS TSSEF CHAIR 0.00 X 0 0 0 241448 0 6929 1 false false false 154111 277430 431541 TUITION 900099 5265915 0 0 OTHER PROGRAM REVENUE 900099 359925 0 0 EXTENDED DAY 900099 160154 0 0 TRANSPORTATION 485000 43791 0 0 CAMP 900099 23314 0 0 5853099 66379 0 66379 30000 154111 30195 -195 0 -195 OTHER INCOME 999999 78534 78534 0 0 78534 6429358 5931633 0 66184 267716 222078 37607 8031 3364871 2795806 478173 90892 13132 10506 2232 394 207647 166117 35300 6230 273563 218850 46506 8207 13409 0 13409 0 15325 0 15325 0 726 0 726 0 35491 0 35491 0 25161 19987 5174 0 171811 160453 8113 3245 115293 107222 5765 2306 344270 320171 17214 6885 94859 88219 4743 1897 MAINTENANCE AND REPAIRS 337671 314116 16825 6730 PROGRAM EXPENSES 335882 312373 16801 6708 EDUCATIONAL SUPPLIES 184692 184692 0 0 UTILITIES 164736 153358 8127 3251 361474 169817 68120 123537 6327729 5243765 815651 268313 1401859 1591824 9074 110062 79346 39062 10981 12382029 8206441 4266413 4175588 235866 245552 15266 10019 6068528 6122384 497411 475380 1462315 1549228 2241918 2123165 147905 144234 15266 10019 4364815 4302026 X 1617711 1764668 86002 55690 1703713 1820358 6068528 6122384 101629 15016 X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 235866 15016 5330 245552 211140 24726 235866 245725 -34585 211140 182816 62909 245725 195302 -12486 182816 1.00000 false true true 0 63246 63246 9654765 6283714 3371051 642840 400853 241987 998918 583438 415480 1022260 938436 83824 4175588 OPERATING LEASE LIABILITY 10019 10019 X 6464883 5330 30195 35525 6429358 6429358 6357924 30195 30195 6327729 6327729 Pt X, Line 2 THE SCHOOL ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PEANLTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSTION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE SCHOOLS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEGINNING BEFORE JULY 1, 2021. Pt XI, Line 2d DIRECT FUNDRAISING EXPENSES OF $30,195 IS NETTED WITH REVENUE AND INCLUDED IN PART VIII ON LINE 8B. Pt XII, Line 2d DIRECT FUNDRAISING EXPENSES OF $30,195 IS NETTED WITH REVENUE AND INCLUDED IN PART VIII ON LINE 8B. true true true true true true true false false false false false false false false false false true Line 3 CONTAINED WITHIN WEBSITE AND ORGANIZATION CONTAINED WITHIN WEBSITE AND ORGANIZATION AUCTION/GALA 184111 154111 30000 17309 400 12486 None 184111 154111 30000 17309 400 12486 30195 -195 Pt VI, Line 11b BOARD REVIEWS 990 MEETING, FILES AFTER APPROVAL Pt VI, Line 12c ANNUAL BOARD MEETING DISCUSSION Pt VI, Line 15a THE BOARDS EXECUTIVE COMMITTEE DETERMINES THE SALARY OF THE HEAD OF SCHOOL AND CFO Pt VI, Line 15b THE BOARDS EXECUTIVE COMMITTEE DETERMINES THE SALARY OF THE HEAD OF SCHOOL AND CFO THE SALISBURY SCHOOL EDUCATIONAL FOUNDATION 6279 HOBBS ROAD SALISBURY MD 21804 452080993 SUPPORTING MD 501 c 3 509 a 2 NA false false false false false false false false false false false false false false false false false false false false