Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE E, PART I, LINE 3 | METAIRIE PARK COUNTRY DAY SCHOOL ADMITS QUALIFIED STUDENTS OF ANY RACE, GENDER, COLOR, RELIGION, NATIONAL OR ETHNIC ORIGIN, SEXUAL ORIENTATION OR DISABILITY TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS OF THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, GENDER, COLOR, RELIGION, NATIONAL OR ETHNIC ORIGIN, SEXUAL ORIENTATION OR DISABILITY IN VIOLATION OF STATE OR FEDERAL LAW OR REGULATION IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS OR WEBSITE. THE SCHOOL PUBLICIZES, MAINLY THROUGH GENERAL CIRCULATION NEWSPAPERS, TARGET AUDIENCE NEWSPAPERS, AND MAGAZINE PUBLICATIONS, ADVERTISEMENTS FOR PROSPECTIVE PARENTS AND THEIR STUDENTS, AND STATES ITS NONDISCRIMINATORY POLICY ON EACH AD. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES A STIPEND FROM THE STATE OF LOUISIANA, BASED ON LOUISIANA REVISED STATUTE (R.S. 17:361- MANDATED SERVICES/PROGRAMS), PROVIDING FOR A REIMBURSEMENT OF COMPENSATION FOR INDIVIDUAL FACULTY AND STAFF PERFORMING CERTAIN DESIGNATED FUNCTIONS RELATED TO ADMINISTRATION OF THE SCHOOL. THIS STIPEND IS AWARDED ANNUALLY BASED ON A FORMULA PROVIDED BY THE STATUTE, AND APPROPRIATED BY THE LOUISIANA LEGISLATURE BASED ON THE AVAILABILITY OF FUNDS IN THE STATE'S BUDGET. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | WHEN THE ORGANIZATION'S CPA FIRM HAS COMPLETED PREPARATION OF THE FORM 990, A DRAFT OF THE FORM IS PROVIDED TO THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE COMMITTEE, REPRESENTING THE GOVERNING BODY OF THE SCHOOL, FOR REVIEW AND DISCUSSION. FOLLOWING THIS REVIEW AND REVISIONS, IF ANY, THE EXECUTIVE COMMITTEE APPROVES THE FORM AND AUTHORIZES THE CPA FIRM TO FINALIZE THE RETURN FOR SIGNATURE AND FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | PART VI, SECTION B, LINE 12C: PRIOR TO THE BEGINNING OF EACH NEW FISCAL YEAR BOARD MEETINGS, THE BOARD MEMBERS ARE PRESENTED WITH THE SCHOOL'S CONFLICT OF INTEREST POLICY TO REVIEW AND SIGN. ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY, ACKNOWLEDGING THAT THEY ARE ARE UNAWARE OF ANY POTENTIAL CONFLICT. TRUSTEES ARE EXPECTED TO REVEAL ANY PERSONAL, FAMILY, OR BUSINESS INTERESTS THAT THEY HAVE THAT, BY CREATING A DIVIDED LOYALTY, COULD INFLUENCE THEIR JUDGMENT AND HENCE THE WISDOM OF DECISIONS. TRUSTEES HAVE A DUTY TO DISCLOSE ANY PERSONAL, FAMILY, OR BUSINESS INTERESTS THAT MAY, IN THE EYES OF ANOTHER PERSON, INFLUENCE THEIR JUDGMENT. THE BOARD AS A WHOLE HAS A DUTY TO DISCLOSE SPECIFIC CONFLICTS OF INTERESTS TO THE BOARD WHERE THAT INTEREST MAY, IN THEIR JUDGMENT, AFFECT THE REPUTATION OR CREDIBILITY OF THE SCHOOL, AND TO DISCLOSE THE BOARD'S PROCEDURE FOR OPERATING IN THE PRESENCE OF SUCH CONFLICTS. TRUSTEES HAVE A DUTY TO RECUSE THEMSELVES FROM PARTICIPATING IN ANY DISCUSSION AND VOTING ON MATTERS WHERE THEY HAVE, OR MAY BE PERCEIVED AS HAVING, A CONFLICT OF INTEREST. SUCH EXEMPTIONS WILL BE RECORDED IN MINUTES OF MEETINGS. ANY BUSINESS RELATIONSHIP BETWEEN AN INDIVIDUAL (OR COMPANY WHERE THE INDIVIDUAL IS AN OWNER OR IN THE POSITION OF AUTHORITY) AND THE SCHOOL, OUTSIDE OF THE RELATIONSHIP AS A TRUSTEE MUST BE FORMALIZED IN WRITING AND APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD COMPENSATION COMMITTEE, CONSISTING OF THE BOARD CHAIR, VICE-CHAIR, AND TREASURER, DETERMINES THE COMPENSATION AND BENEFITS OF THE HEAD OF SCHOOL. A FORMALIZED COMPENSATION POLICY HAS BEEN IMPLEMENTED. THE COMMITTEE WILL USE COMPARABILITY DATA TO DETERMINE THE HEAD OF THE SCHOOL'S SALARY. THE COMMITTEE WILL PROVIDE AMPLE DOCUMENTATION TO JUSTIFY COMPENSATION LEVELS. ALL COMMITTEE DOCUMENTATION IS SAVED IN A FILE AND ALL DECISIONS REGARDING COMPENSATION ARE DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. FOR OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION, THE HEAD USES COMPARABILITY DATA, AND PERSONAL INTERVIEWS AND OBSERVATIONS, TO DETERMINE THE COMPENSATION OF EACH PERSON. THE BOARD APPROVES THE TOTAL COMPENSATION AMOUNT OF THE ORGANIZATION EACH YEAR IN THE BUDGET PROCESS, BUT NOT EACH INDIVIDUAL'S COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE GUIDESTAR WEBSITE, WHICH GETS ITS INFORMATION FROM THE FORM 990 FILED WITH THE IRS. MEMBERS OF THE SCHOOL'S PARENT BODY, ALUMNI, AND CERTAIN OTHER INDIVIDUALS RECEIVE A PRINTED COPY, VIA MAIL, OF SELECTED, SUMMARIZED BALANCE SHEET AND INCOME STATEMENT DATA, IN THE SCHOOL'S ANNUAL PRINTED STATE OF THE SCHOOL REPORT. DONORS, OR OTHER INDIVIDUALS, AT THEIR REQUEST, RECEIVE A COPY OF THE LATEST AVAILABLE AUDITED FINANCIAL STATAMENTS AND/OR FORM 990 TAX RETURN. WE CURRENTLY DO NOT MAKE THE SCHOOL'S GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, QUESTION 2C: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS AND RECOMMENDS ITS APPROVAL TO THE BOARD. |
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