2025-01-27T16:16:21-06:00 2024-06-30 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2023-07-01 521849251 THE HIGHLANDS SCHOOL INC HIGH 4108361415 2409 CRESWELL ROAD BEL AIR MD 21015 CLAUDIA NACHTIGAL HEAD OF SCHOOL 4108361415 2025-01-27 1 0 KEVIN L CONNELLY P01806411 4106855512 2025-01-27 2023 2025-03-06 01:10:19Z CLAUDIA NACHTIGAL 2409 CRESWELL ROAD BEL AIR MD 21015 3226599 0 X WWW.HIGHLANDSSCHOOL.NET X 1993 MD TO EDUCATE STUDENTS WITH LEARNING DIFFICULTIES AND ACHIEVEMENT GAPS. 14 14 51 30 0 0 1134921 747150 1956328 2123966 22020 15082 207068 219333 3320337 3105531 345850 427325 0 0 1322593 1314736 0 0 151445 1195402 1129659 2863845 2871720 456492 233811 7314201 7260180 6168742 5880910 1145459 1379270 X TO EDUCATE STUDENTS WITH LEARNING DIFFICULTIES AND ACHIEVEMENT GAPS. 0 0 2521315 427325 2178246 SEE SCHEDULE OTHE HIGHLANDS SCHOOL IS A STATE-OF-THE ART, INDEPENDENT DAY SCHOOLLOCATED IN BEL AIR, MARYLAND. THE SCHOOL IS A REGIONAL RESOURCE FORFAMILIES WITH BRIGHT AND CREATIVE CHILDREN IN KINDERGARTEN THROUGH 8THGRADE WHO STRUGGLE WITH DYSLEXIA, LANGUAGE BASED LEARNING DIFFERENCESAND ATTENTION DEFICIT/HYPERACTIVITY DISORDER (ADHD). THE SCHOOL'SMISSION IS TO PROVIDE A POSITIVE ENVIRONMENT FOCUSED ON TEACHINGSTUDENTS HOW TO USE THEIR STRENGTHS TO OVERCOME FRUSTRATIONS ANDACHIEVE ACADEMIC AND SOCIAL SUCCESSES. THROUGH AN INDIVIDUALIZED ANDMULTISENSORY APPROACH TO LEARNING, THE SCHOOL AIMS TO EQUIP STUDENTSWITH THE SKILLS AND STRATEGIES NEEDED TO BECOME SUCCESSFUL INDEPENDENTLEARNERS.IN ADDITION TO THE FULL-TIME SCHOOL YEAR PROGRAM, THE SCHOOL OFFERS A 5-WEEK SUMMER PROGRAM, TUTORING SERVICES FOR CHILDREN, ADOLESCENTS AND ADULTS, AND EXECUTIVE FUNCTION TRAINING. THE SCHOOL HAS THE CAPACITY FOR 125 STUDENTS. 2521315 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 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 51 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 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 W ARTHUR BENSON EMERITUS 0.00 X 0 0 0 GEORGE L BUCKLESS JR DIRECTOR 1.00 X 0 0 0 LEIGHT COLLINS ESQ DIRECTOR 1.00 X 0 0 0 STUART LUCAS TREASURER 4.00 X X 0 0 0 BETH MAAHS-HOAGBERG DIRECTOR 1.00 X 0 0 0 W SCOTT EVENSEN III VICE-PRESIDENT 4.00 X X 0 0 0 VICKI K WHITAKER DIRECTOR 1.00 X 0 0 0 BOB MCCLELLAND PRESIDENT 3.00 X X 0 0 0 NELSON P CROPPER JR SECRETARY 1.00 X X 0 0 0 BART REIN DIRECTOR 2.00 X 0 0 0 GRAHAM BECKER DIRECTOR 1.00 X 0 0 0 LINDA RICH DIRECTOR 1.00 X 0 0 0 CLAUDIA NACHTIGAL HEAD OF SCHOOL 40.00 X X 138937 0 3383 PATRICIA A BONNEY DIRECTOR 1.00 X 0 0 0 MARTY BRAMHALL DIRECTOR 1.00 X 0 0 0 138937 0 3383 1 0 0 0 0 7918 739232 92306 747150 TUITION 611600 2053529 2053529 EXTRACURRICULAR FEES 611600 70437 70437 2123966 15082 15082 54280 0 54280 54280 54280 286121 7918 121068 165053 165053 3105531 2178246 0 180135 427325 427325 159579 39895 39895 79789 1019895 890429 89679 39787 39373 17970 15517 5886 95889 78465 8638 8786 9993 9993 18500 18500 3400 3400 86976 86976 55749 55749 35130 35130 287388 273018 7185 7185 3753 2120 1633 128488 122052 3218 3218 271749 258161 6794 6794 31154 31154 CONTRACT LABOR 57000 57000 CLASSROOM SUPPLIES 42315 42315 DUES & SUBSCRIPTIONS 36403 36403 TELEPHONE 21860 21860 39801 35260 4541 2871720 2521315 198960 151445 908731 1041767 260068 261454 1900 0 11999 29167 6707 6246 10210165 4288619 6124796 5921546 7314201 7260180 157863 161443 628461 477736 338729 277333 5043689 4964398 6168742 5880910 X 1091448 1333488 54011 45782 1145459 1379270 7314201 7260180 233811 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4883 70319 3683 385 78500 4883 16 16 4883 4883 10 10 4883 4883 15 15 4883 4883 34 34 4883 0 0 528763 528763 9048492 3801327 5247165 159004 106555 52449 246343 230731 15612 227563 150006 77557 5921546 X 2678206 0 2678206 427325 427325 3105531 2444395 0 2444395 427325 427325 2871720 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, 2024 AND 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE 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 427,325. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION AND FEES ON FINANCIAL STATEMENTS 427,325. INVESTMENT FEES 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 278203 278203 113150 278203 278203 113150 113150 165053 1 FINANCIAL AID 44 427325 FMV NEED BASED 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 PART I, LINE 3 THE HEAD OF SCHOOL PAY IS DETERMINED BY THE BOARD. WRITTEN EMPLOYMENT CONTRACTS ARE USED. A RECRUITING FIRM IS CONSULTED AND PROVIDES ADVICE ON FUTURE SALARIES FOR THE HEAD OF SCHOOL. THE CURRENT HEAD OF SCHOOL WAS HIRED IN OCT 2022. W SCOTT EVENSEN III DIRECTOR TO HELP FUND CURRENT NEEDS X 275000 277333 0 1 1 277333 X STOCK TRANSFER 2 84388 AVERAGE MEAN VALUE X ITEMS CONTRIBUTED IN FUNDRAISING EVENTS 64 5381 FAIR MARKET VALUE X SUPLLIES CONTRIBUTED FOR SCHOOL PURPOSES 6 2537 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVED A COPY OF THE FORM 990 AND AUDITED FINANCIAL STATEMENTS AT THE BOARD MEETING PRIOR OR SUBSEQUENT TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD AND ALL EMPLOYEES OF THE SCHOOL COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE LETTER. DISCLOSURES FOR THE BOARD ARE REVIEWED BY A DESIGNATED BOARD MEMBER. DISCLOSURES FOR EMPLOYEES ARE REVIEWED BY THE CHIEF ACADEMIC OFFICER. ANY MEMBER OF THE BOARD OR EMPLOYEE OF THE SCHOOL WITH A CONFLICT OF INTEREST, REFRAINS FROM PARTICIPATING IN THE CONSIDERATION OF THE PROPOSED TRANSACTION AND WILL NOT COMMENT OR VOTE ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL HAS A WRITTEN CONTRACT. THE EXECUTIVE COMMITTEE OR A COMPENSATION COMMITTEE REVIEWS THE CONTRACT ANNUALLY, TESTS THE COMPENSATION AGAINST COMPARABLE DATA FROM THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS, AND MAKES RECOMMENDATIONS TO THE FINANCE COMMITTTEE FOR INCLUSION IN THE BUDGET. THE BOARD OF DIRECTORS AT A MEETING OF ITS MEMBERS MUST BE INFORMED OF THE SPECIFIC RECOMMENDATION AND THE DATA ON WHICH THE RECOMMENDATION HAS BEEN TESTED. THE SALARY AND BENEFITS ARE INCLUDED IN THE BUDGET. A FORMAL APPROVAL OF A MOTION MUST OCCUR AT THAT MEETING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE SCHOOL UPON REQUEST. THEY ARE ALSO AVAILABLE FROM THE OFFICE OF THE SECRETARY OF THE STATE WITH OUR ANNUAL MARYLAND CHARITABLE REGISTRATION. OUR CONFLICT OF INTEREST POLICY IS AVAILABLE FOR INSPECTION AT THE SCHOOL UPON REQUEST