2025-12-12T07:35:54-06:00 2025-06-30 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2024-07-01 521849251 THE HIGHLANDS SCHOOL INC HIGH 4108361415 2409 CRESWELL ROAD BEL AIR MD 21015 CLAUDIA NACHTIGAL HEAD OF SCHOOL 4108361415 2025-12-01 1 0 HSUANYI WANG P03292356 4107205220 2025-12-01 2024 2025-03-06 01:10:19Z CLAUDIA NACHTIGAL 2409 CRESWELL ROAD BEL AIR MD 21015 3110539 0 X WWW.HIGHLANDSSCHOOL.NET X 1993 MD THE HIGHLANDS SCHOOL'S MISSION IS TO EDUCATE STUDENTS WITH LEARNING DIFFERENCES AND ACHIEVEMENT GAPS. 10 10 49 12 0 0 747150 751833 2123966 1897029 15082 11461 219333 313172 3105531 2973495 427325 515585 0 0 1314736 1357125 0 0 149234 1129659 1153491 2871720 3026201 233811 -52706 7260180 7136104 5880910 5809540 1379270 1326564 X THE HIGHLANDS SCHOOL'S MISSION IS TO EDUCATE STUDENTS WITH LEARNING DIFFERENCES AND ACHIEVEMENT GAPS. 0 0 2674749 515585 1950497 SEE SCHEDULE OTHE HIGHLANDS SCHOOL IS AN INDEPENDENT, STATE-OF-THE-ART DAY SCHOOL LOCATED IN BEL AIR, MARYLAND, SERVING CHILDREN IN KINDERGARTEN THROUGH EIGHTH GRADE WHO STRUGGLE WITH DYSLEXIA, LANGUAGE-BASED LEARNING DIFFERENCES, AND ATTENTION DEFICIT/HYPERACTIVITY DISORDER (ADHD). USING AN INDIVIDUALIZED AND MULTISENSORY APPROACH, THE SCHOOL HELPS STUDENTS RECOGNIZE THEIR STRENGTHS, OVERCOME CHALLENGES, AND ACHIEVE ACADEMIC AND SOCIAL SUCCESSTRANSFORMING THEM INTO CONFIDENT, INDEPENDENT LEARNERS. IN ADDITION TO ITS FULL-TIME ACADEMIC PROGRAM, THE SCHOOL OPERATES A FIVE-WEEK SUMMER PROGRAM, PROVIDES TUTORING SERVICES FOR CHILDREN, ADOLESCENTS, AND ADULTS, AND OFFERS EXECUTIVE FUNCTION TRAINING. THE SCHOOL HAS THE CAPACITY TO SERVE UP TO 120 STUDENTS ANNUALLY. 2674749 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X MARK GRAMS 4108361415 2409 CRESWELL ROAD BEL AIR MD 21015 CLAUDIA NACHTIGAL HEAD OF SCHOOL 40.00 X X 144928 0 10215 BOB MCCLELLAND PRESIDENT 3.00 X X 0 0 0 W SCOTT EVENSEN III VICE-PRESIDENT 4.00 X X 0 0 0 STUART LUCAS TREASURER 4.00 X X 0 0 0 NELSON CROPPER SECRETARY 1.00 X X 0 0 0 GRAHAM BECKER DIRECTOR 1.00 X 0 0 0 PATRICIA BONNEY DIRECTOR 1.00 X 0 0 0 MARTY BRAMHALL DIRECTOR 1.00 X 0 0 0 GEORGE BUCKLESS DIRECTOR 1.00 X 0 0 0 LEIGHT COLLINS ESQ DIRECTOR 1.00 X 0 0 0 GREG DERWART DIRECTOR 1.00 X 0 0 0 144928 0 10215 1 0 1 0 0 228396 523437 8381 751833 TUITION 611600 1833377 1833377 EXTRACURRICULAR FEES 611600 63652 63652 1897029 11461 11461 53468 0 53468 53468 53468 74450 228396 137044 -62594 -62594 EMPLOYEE RETENTION CRE 900099 288136 288136 LOAN FORGIVENESS 900099 34162 34162 322298 2973495 1950497 0 271165 515585 515585 166695 41674 41674 83347 1053637 915884 100136 37617 2044 1386 658 37139 31541 5518 80 97610 79502 9431 8677 3546 3546 27950 27950 2885 2885 99761 99761 16513 16513 37607 37607 365816 347524 9146 9146 937 809 128 150928 143382 3773 3773 263738 250550 6594 6594 36262 36262 CLASSROOM SUPPLIES 38885 38885 DUES AND SUBSCRIPTIONS 32372 32372 TELEPHONE 22066 22066 BAD DEBT EXPENSE DUE TO 16743 16743 37482 34388 3094 3026201 2674749 202218 149234 1041767 225498 261454 1215809 29167 10792 6246 6206 10230156 4552357 5921546 5677799 7260180 7136104 161443 180077 477736 530316 277333 250346 4964398 4848801 5880910 5809540 X 1333488 1272573 45782 53991 1379270 1326564 7260180 7136104 -52706 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78500 24500 1219 57 104162 4883 70319 3683 385 78500 4883 16 16 4883 4883 10 10 4883 4883 15 15 4883 0.95000 0.05000 0 0 528763 528763 9048492 4028397 5020095 159004 114644 44360 266334 244688 21646 227563 164628 62935 5677799 X 2457910 0 2457910 515585 515585 2973495 2510616 0 2510616 515585 515585 3026201 PART V, LINE 4: THE SCHOOL'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR SCHOLARSHIPS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE SCHOOL HAD NO UNRELATED BUSINESS INCOME FOR THE TWELVE MONTHS ENDED JUNE 30, 2025. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENTS 515,585. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENTS 515,585. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENTS 515585 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED ON THE SCHOOL WEBSITE AT THE BOTTOM OF EACH PAGE IN ITS FOOTER. THE BIG EVENT 271710 207010 64700 6860 57390 11592 29535 1120 13736 BINGO 14184 6084 8100 229 1825 8 16952 15302 1650 600 14157 302846 228396 74450 7460 57390 11592 29764 1120 29718 137044 -62594 1 FINANCIAL AID 41 515585 FMV NEED BASE FINANCIAL AID APPLIED TO TUITION PART I, LINE 2: THE BOARD DETERMINES THROUGH THE BUDGETING PROCESS THE AMOUNT OF MONEY AVAILABLE FOR FINANCIAL AID. AWARDS GRANTED ARE APPLIED DIRECTLY TO THEIR TUITION. X 0 0 X X X X X X 0 0 0 0 0 0 0 0 0 CLAUDIA NACHTIGAL HEAD OF SCHOOL 144928 0 0 0 0 0 973 0 9242 0 155143 0 0 0 W SCOTT EVENSEN III DIRECTOR TO HELP FUND CURRENT NEEDS X 275000 250346 0 1 1 250346 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING. ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF THE FORM 990 AND THE AUDITED FINANCIAL STATEMENTS AT A BOARD MEETING HELD BEFORE OR SHORTLY AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES COMPLETE AN ANNUAL CONFLICT-OF-INTEREST DISCLOSURE. BOARD MEMBER DISCLOSURES ARE REVIEWED BY THE GOVERNANCE COMMITTEE; EMPLOYEE DISCLOSURES ARE REVIEWED BY THE HEAD OF SCHOOL. ANY INDIVIDUAL WITH A CONFLICT OF INTEREST REFRAINS FROM PARTICIPATING IN THE CONSIDERATION OF THE RELEVANT MATTER AND DOES NOT COMMENT OR VOTE ON SUCH TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL SERVES UNDER A MULTI-YEAR WRITTEN CONTRACT. THE EXECUTIVE COMMITTEE REVIEWS THE CONTRACT ANNUALLY AND BENCHMARKS COMPENSATION AGAINST COMPARABLE DATA FROM THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS. THE COMMITTEE MAKES RECOMMENDATIONS TO THE FINANCE COMMITTEE FOR INCLUSION IN THE BUDGET. AT A DULY CONVENED MEETING, THE BOARD OF DIRECTORS IS INFORMED OF THE RECOMMENDATION AND THE SUPPORTING DATA. THE SALARY AND BENEFITS ARE FORMALLY APPROVED BY MOTION OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE SCHOOL UPON REQUEST AND ARE ALSO FILED WITH THE MARYLAND SECRETARY OF STATE AS PART OF THE ANNUAL CHARITABLE REGISTRATION. THE CONFLICT-OF-INTEREST POLICY IS AVAILABLE FOR INSPECTION AT THE SCHOOL UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.