2024-02-22T19:16:52-06:00 2023-07-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2022-08-01 510080692 THE PILOT SCHOOL INCORPORATED PILO 3024781740 208 WOODLAWN ROAD WILMINGTON DE 19803 VALERIE HASTINGS-CANDELORO BUSINESS MANAGER 3024781740 2024-02-15 1 VALERIE HASTINGS-CANDELORO 999009999 0 KATHLEEN CORCORAN CPA P00054438 3022548240 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALLI WILLIAMS 208 WOODLAWN ROAD WILMINGTON DE 19803 7593477 0 X WWW.PILOTSCHOOL.ORG X 1957 DE TO UNCOVER THE UNIQUE EDUCATIONAL CHALLENGES OF EACH STUDENT, AND TO GIVE EACH CHILD THE SPECIFIC DEVELOPMENTAL TOOLS, GUIDANCE, AND ATTENTION NEEDED TO LEARN, ACHIEVE, AND ULTIMATELY TO FEEL COMFORTABLE AND BE SUCCESSFUL IN THE ACADEMIC ENVIRONMENT THAT IS MOST APPROPRIATE. 15 15 89 9 0 0 491773 840838 4525795 5091306 20392 73375 201663 1531009 5239623 7536528 922112 1169266 0 0 3498511 3823354 62 274 122265 2262945 2436776 6683630 7429670 -1444007 106858 37226312 36754855 9422153 8838749 27804159 27916106 X TO UNCOVER THE UNIQUE EDUCATIONAL CHALLENGES OF EACH STUDENT, AND TO GIVE EACH CHILD THE SPECIFIC DEVELOPMENTAL TOOLS, GUIDANCE, AND ATTENTION NEEDED TO LEARN, ACHIEVE, AND ULTIMATELY TO FEEL COMFORTABLE AND BE SUCCESSFUL IN THE ACADEMIC ENVIRONMENT THAT IS MOST APPROPRIATE. 0 0 6296611 1169266 6664864 TO OPERATE A SCHOOL WHERE STUDENTS HAVING SCHOLASTIC DIFFICULTIES MAY RECEIVE SPECIAL ASSISTANCE IN OBTAINING A SOUND EDUCATION. STUDENTS BENEFITED - 138 6296611 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 89 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X X THE ORGANIZATION 3024781740 208 WOODLAWN ROAD WILMINGTON DE 19803 K COLE FLICKINGER TRUSTEE 1.00 X 0 0 0 JAMES E BELL III TRUSTEE 1.00 X 0 0 0 DR KAYNAN A DOCTOR MD TRUSTEE 1.00 X 0 0 0 MEGAN MCGLINCHEY TRUSTEE 1.00 X 0 0 0 JOHN M MURRAY II TRUSTEE 1.00 X 0 0 0 WILLIAM DUGDALE TRUSTEE 1.00 X 0 0 0 DAVID F LYONS JR TRUSTEE 1.00 X 0 0 0 ALEXANDER ROHR TREASURER 1.00 X 0 0 0 ELIZABETH S BUCCINI VICE PRESIDENT 1.00 X X 0 0 0 FRASER M GALLAGHER TRUSTEE 1.00 X 0 0 0 SAMUEL WHITAKER PRESIDENT 1.00 X X 0 0 0 KEVON TURMAN TRUSTEE 1.00 X 0 0 0 ANDREW I UNTHANK TRUSTEE 1.00 X 0 0 0 TARA CLEAVER TRUSTEE 1.00 X X 0 0 0 CHRISTOPHER VICECONTE TRUSTEE 1.00 X 0 0 0 ALLI WILLIAMS HEAD OF SCHOOL 40.00 X X 159603 0 11888 159603 0 11888 1 0 1 0 0 258293 582545 840838 TUITION AND FEES 611600 5091306 5091306 5091306 73375 73375 14400 0 14400 14400 14400 0 258293 56949 -56949 -56949 MISCELLANEOUS 611710 1573558 1573558 1573558 7536528 6664864 0 30826 1169266 1169266 171692 149372 17169 5151 2903882 2526377 290388 87117 518915 451456 51892 15567 228865 199113 22887 6865 5340 5340 40618 40618 274 274 3714 3714 393810 354429 39381 66421 63100 3321 53594 34836 16078 2680 164412 156191 8221 22176 21067 1109 387016 387016 874712 830976 43736 74671 70937 3734 REPAIRS AND MAINTENANCE 141171 127054 14117 MISCELLANEOUS 88961 44481 44480 CLASSROOM SUPPLIES AND 65776 65776 TELEPHONE 31315 25678 4384 1253 23069 6502 16530 37 7429670 6296611 1010794 122265 793968 202743 2108869 3163918 20625 11545 52299 43059 79312 52474 37135246 6713506 31194982 30421740 312 198 2701874 2588774 24747 21080 249324 249324 37226312 36754855 227726 281239 687793 684394 8506634 7873116 9422153 8838749 X 24126815 24117672 3677344 3798434 27804159 27916106 37226312 36754855 X 106858 -12 5101 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 32.00 1 0 0 2208378 249700 48424 2214 2504288 2766855 55000 -129487 483990 2208378 3132961 5975 128267 500348 2766855 3704926 37250 -8929 600286 3132961 4702430 122650 86373 1206527 3704926 0.21481 0.76411 0.02108 0 0 4582963 4582963 30532052 5360992 25171060 970326 844922 125404 1049905 507592 542313 30421740 REMAINDER INTEREST IN TRUSTS 2588774 F 2588774 X 7541617 -12 5101 5089 7536528 0 7536528 7429670 0 7429670 0 7429670 PART V, LINE 4: ENDOWMENT FUNDS ARE INVESTED ACCORDING TO THE SCHOOL'S INVESTMENT POLICY AND THE EARNINGS PROVIDE INCOME TO THE OPERATING BUDGET IN THE FORM OF TUITION AID TO STUDENTS, OR AS OTHERWISE DESIGNATED BY THE DONOR. PART X, LINE 2: THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAX IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE SCHOOL ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITION AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITION TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2019, 2020 AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 5,101. SCHEDULE D, PART II, LINE 9 IN SEPTEMBER 2010, THE SCHOOL PURCHASED APPROXIMATELY 17 ACRES OF LAND LOCATED AT 208/212 WOODLAWN ROAD, BRANDYWINE HUNDRED, NEW CASTLE COUNTY, DELAWARE FROM WOODLAWN TRUSTEES, INCORPORATED. AT NO ADDITIONAL COST, WOODLAWN TRUSTEES INCLUDED APPROXIMATELY 32 ADDITIONAL ACRES AS PART OF THE PROPERTY SOLD. THE ADDITIONAL ACREAGE IS SUBJECT TO A DECLARATION OF RESTRICTIONS RECORDED WITH NEW CASTLE COUNTY. THIS RESTRICTION STATES THAT THE PROPERTY SHALL BE AND REMAIN OPEN FOR CONTINUOUS AND UNINTERRUPTED USE BY THE GENERAL PUBLIC FOR OUTDOOR RECREATIONAL AND EDUCATIONAL PURPOSES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISES ITS RACIAL NON-DISCRIMINATION POLICY IN THE CLASSIFIED SECTION OF THE WILMINGTON NEWS JOURNAL. GOLF OUTING 71224 71224 31118 STUDENT SUPPLY BUNDLES 7105 7105 5196 179964 179964 20635 258293 258293 56949 56949 -56949 1 TUITION AID GRANTS 70 1169266 PART I, LINE 2: GRANTS ARE MONITORED THROUGH AN APPLICATION PROCESS THROUGH THE SCHOOL THAT VERIFIES A CRITERIA TO ESTABLISH NEED AND AWARDS ARE MADE ACCORDINGLY TO BE APPLIED TOWARDS THE STUDENTS TUITION BALANCE. X 0 0 0 0 0 0 0 0 0 ALLI WILLIAMS HEAD OF SCHOOL 159603 0 0 0 0 0 3190 0 8698 0 171491 0 0 0 PART I, LINE 3 THE BOARD REVIEWS THE COMPENSTATION FOR THE HEAD OF SCHOOL ANNUALLY. ANY CHANGES ARE REVIEWED AND APPROVED BY THE BOARD, AND ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, THE ORGANIZATION'S ACCOUNTANT, THE BUSINESS MANAGER, AS WELL AS THE FINANCE COMMITTEE AND TREASURER ARE PROVIDED WITH A DRAFT COPY OF THE FEDERAL FORM 990 FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH DIRECTOR/TRUSTEE, OFFICER, AND EMPLOYEE SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH S/HE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS THE COMPENSATION FOR THE HEAD OF SCHOOL ANNUALLY. ANY CHANGES ARE REVIEWED AND APPROVED BY THE BOARD, AND ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON INDIVIDUAL REQUESTS. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 5,101. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.