2024-05-09T16:20:48-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 952816435 MARLBOROUGH SCHOOL MARL 3239351147 250 SOUTH ROSSMORE AVENUE LOS ANGELES CA 90004 NICK HERNANDEZ ASSO. HEAD OF FINANCE & ADMIN. 3239351147 2024-05-09 1 NICK HERNANDEZ 999009999 1 KATY BROWN P00650274 9257902600 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER CICCARELLI 250 SOUTH ROSSMORE AVENUE LOS ANGELES CA 90004 39219443 0 X WWW.MARLBOROUGHSCHOOL.ORG X 1889 CA MARLBOROUGH SCHOOL IS AN INDEPENDENT, URBAN DAY SCHOOL SERVING A DIVERSE GROUP OF WOMEN. 23 23 333 80 -18727 0 5164095 3525792 29510300 31342589 1522967 -171490 -103795 -117792 36093567 34579099 3818900 4120089 0 0 20076230 20405884 46611 53583 1982700 16882199 16366247 40823940 40945803 -4730373 -6366704 203879700 202384700 63066100 59939800 140813600 142444900 MARLBOROUGH SCHOOL, FOUNDED IN 1889, IS AN INDEPENDENT, URBAN DAY SCHOOL FOR YOUNG WOMEN. THE SCHOOL DELIVERS A SUPERIOR COLLEGE PREPARATORY EDUCATION TO APPROXIMATELY 530 STUDENTS. 0 0 34077489 4120089 31342589 MARLBOROUGH SCHOOL, FOUNDED IN 1889, IS AN INDEPENDENT, URBAN DAY SCHOOL SERVING A DIVERSE GROUP OF YOUNG WOMEN, GRADES 7 THROUGH 12. THE SCHOOL IS LOCATED IN THE HANCOCK PARK AREA OF LOS ANGELES, CALIFORNIA. THE SCHOOL IS COMMITTED TO DELIVERING A SUPERIOR COLLEGE PREPARATORY EDUCATION IN AN ENVIRONMENT IMBUED WITH HIGH ETHICAL VALUES. MARLBOROUGH'S VISION OF THE FUTURE IS A WORLD WHERE EQUITY LEADS EDUCATION. BY CREATING THE CONDITIONS IN WHICH LEARNING SPARKS PURPOSE, MARLBOROUGH BOLDLY SEEKS TO REDEFINE EXCELLENCE AND HELP INSPIRE ITS STUDENTS TO DISCOVER WHO THEY ARE, TO ENGAGE DEEPLY IN THEIR STUDIES, TO EMBRACE THEIR COMMUNITIES, AND TO LEAD LIVES OF PURPOSE. DURING THE 2022-2023 YEAR, THE SCHOOL HAD APPROXIMATELY 530 STUDENTS. 34077489 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 132 0 1 333 1 0 0 0 0 0 0 0 0 0 0 1 0 X 23 23 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X JOHN AMUSSEN CONTROLLERBUSINESS MANAGER 3239648433 250 SOUTH ROSSMORE AVENUE LOS ANGELES CA 90004 PRISCILLA SANDS FORMER HEAD OF SCHOOL (THRU 6/22) 50.00 X 1046946 0 142179 NICOLA HERNANDEZ ASSOC. HEAD OF FINANCE & ADMIN 50.00 X 409232 0 179864 JENNIFER CICCARELLI HEAD OF SCHOOL 50.00 X 241986 0 146168 SEAN FITTS DIRECTOR OF MIDDLE SCHOOL 50.00 X 229103 0 31955 JAWAAN WALLACE DIRECTOR OF ENROLLMENT MANAGEMENT 50.00 X 205418 0 23359 SHEILA PAULEY DIRECTOR OF ATHLETICS 50.00 X 204198 0 21004 MARISA CRANDALL DIRECTOR EDUCATIONAL & COUNSELING SERVICES 50.00 X 196605 0 14197 REGINA ROSI MICHELL DIRECTOR OF CEI 50.00 X 194828 0 12400 ART OCHOA PRESIDENT 2.00 X X 0 0 0 MISSY MINGST KOLSKY VICE-PRESIDENT 2.00 X X 0 0 0 KATHARINE KRIEGER TREASURER 2.00 X X 0 0 0 DOROTHY C KIM SECRETARY 2.00 X X 0 0 0 ERAKA BATH TRUSTEE 1.00 X 0 0 0 ALAN BERNSTEIN TRUSTEE 1.00 X 0 0 0 LAURA BRILL TRUSTEE 1.00 X 0 0 0 KATHERINE H BURFORD TRUSTEE 1.00 X 0 0 0 ROBERT HART TRUSTEE 1.00 X 0 0 0 MALCOLM JOHNSON TRUSTEE 1.00 X 0 0 0 DOLLY KLOCK TRUSTEE 1.00 X 0 0 0 MICHAEL KONG TRUSTEE 1.00 X 0 0 0 FRANCINE LANE TRUSTEE 1.00 X 0 0 0 ANDREA NELSON MEIGS TRUSTEE 1.00 X 0 0 0 CATHERINE OHR TRUSTEE 1.00 X 0 0 0 SALADIN PATTERSON TRUSTEE 1.00 X 0 0 0 MIRANDA PAYNE TRUSTEE 1.00 X 0 0 0 BRIAN POTIKER TRUSTEE 1.00 X 0 0 0 JAYE TOELLNER ROGOVIN TRUSTEE 1.00 X 0 0 0 MARLA RYAN TRUSTEE 1.00 X 0 0 0 ELAINE PAUL SEIDEL TRUSTEE 1.00 X 0 0 0 MATTHEW WALDEN TRUSTEE 1.00 X 0 0 0 JANA WINOGRADE TRUSTEE 1.00 X 0 0 0 2728316 0 571126 74 1 1 0 DEL AMO CONSTRUCTION 23840 MADISON STREET TORRANCE CA 90505 CONSTRUCTION -CASWELL 1578400 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BLVD 2ND FL LOS ANGELES CA 90049 SECURITY SERVICES 827126 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 CATERING SERVICES - CAFETERIA 799537 ABM SERVICES PO BOX 52609 LOS ANGELES CA 90074 JANITORIAL SERVICES 633822 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 BUS SERVICES 591367 25 7992 3517800 228756 3525792 TUITION & FEES 611110 28036189 28036189 AUXILIARY SERVICES 611110 3306400 3306400 31342589 1151443 -18727 1170170 676559 729559 -53000 -53000 -53000 2522900 3845833 -1322933 -1322933 -1322933 160 7992 64952 -64792 -64792 34579099 31342589 -18727 -270555 4120089 4120089 1142998 236019 546693 360286 15613179 13532301 1411181 669697 836682 718704 74491 43487 1587385 1281648 213202 92535 1225640 1010890 151166 63584 35094 17547 15952 1595 155273 155273 53583 53583 314914 314914 1548010 1190312 323907 33791 35195 4989 30206 797207 259663 404203 133341 444187 254982 172005 17200 3764098 3391968 297704 74426 275986 211369 45792 18825 291049 159699 102673 28677 651095 585985 52088 13022 3744529 3370076 299562 74891 385696 141692 240855 3149 CURRICULUM AND STUDENT 2295675 2295675 STUDENT TRANSPORTATION 896857 896660 158 39 DONOR AND COMMUNITY REL 295286 295286 SUMMER PROGRAM - CURRIC 158738 158738 277358 238483 33589 5286 40945803 34077489 4885614 1982700 724 1812 26839476 22183388 2367500 1452400 9357500 10625900 33931 48498 498269 855802 151254767 45432012 108346100 105822755 17643587 15600421 38592613 45593724 200000 200000 203879700 202384700 5662900 4789700 24868900 25223400 26959300 24351700 5575000 5575000 63066100 59939800 X 79635500 78667700 61178100 63777200 140813600 142444900 203879700 202384700 X -6366704 8060704 -62700 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200000 X 0 63903700 802400 7222800 3088500 68840400 73546700 843000 -8007100 2478900 63903700 60886700 1306600 13401700 2048300 73546700 49034300 10630300 3400800 2178700 60886700 49997800 2103300 1868300 4935100 49034300 0.11973 0.33512 0.54515 1 0 10324137 7726122 18050259 13398934 91912244 32481215 72829963 10661043 9401189 1259854 17232287 3549608 13682679 105822755 INVESTMENTS IN PASS THROUGHS 45593724 F 45593724 X 38142100 8060704 -4182789 3877915 34264185 314914 314914 34579099 36510800 0 36510800 314914 4120089 4435003 40945803 PART III, LINE 4: THE SCHOOL POSSESSES TWO SCULPTURES WHICH WERE DONATED TO THE SCHOOL FOR THE PURPOSE OF PUBLIC DISPLAY. PART V, LINE 4: THE SCHOOL INTENDS TO HOLD THE ENDOWMENT FUNDS IN PERPETUITY, USING EARNINGS FROM THE FUNDS TO HELP SUPPORT FINANCIAL AID, EMPLOYEE COMPENSATION, AND STUDENT PROGRAMS AS DESIGNATED BY DONORS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED SCHOOL EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023 THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -4,120,089. CHANGE IN VALUATION OF SPLIT-INTEREST AGREEMENT -62,700. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,120,089. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PER REV. PROC. 2019-22 A PRIVATE SCHOOL MAY SATISFY THIS REQUIREMENT BY USING ITS INTERNET WEBSITE. MARLBOROUGH SCHOOL PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS AT THE BOTTOM OF ITS WEBSITE LANDING PAGE AT ALL TIMES. X X X X X 1 GIVECAMPUS INC 99 M ST SE STE 233 WASHINGTON DC 20003 CROWD FUNDING & FUNDRAISING PLATFORM 0 1031594 53583 978011 1031594 53583 978011 CA 1 FINANCIAL AID 121 4120089 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE REVIEW OF POLICIES GOVERNING FINANCIAL AID FOR STUDENTS IN THE SCHOOL. THE FINANCIAL AID COMMITTEE IS RESPONSIBLE FOR RECOMMENDING CHANGES IN POLICY TO THE BOARD FOR ITS CONSIDERATION, AS WELL AS DETERMINING THE DISTRIBUTION OF BUDGETED FINANCIAL AID FUNDS AMONG QUALIFIED APPLICANTS AND AMONG COMPETING NEEDS. THE COMMITTEE REPORTS TO THE BOARD ON A REGULAR BASIS REGARDING THE FINANCIAL AID PROCESS AND AWARD DECISIONS. X X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 PRISCILLA SANDS FORMER HEAD OF SCHOOL (THRU 6/22) 478388 0 0 0 568558 0 28295 0 113884 0 1189125 0 563614 0 NICOLA HERNANDEZ ASSOC. HEAD OF FINANCE & ADMIN 408270 0 0 0 962 0 170500 0 9364 0 589096 0 0 0 JENNIFER CICCARELLI HEAD OF SCHOOL 241986 0 0 0 0 0 24400 0 121768 0 388154 0 0 0 SEAN FITTS DIRECTOR OF MIDDLE SCHOOL 219865 0 0 0 9238 0 15450 0 16505 0 261058 0 0 0 JAWAAN WALLACE DIRECTOR OF ENROLLMENT MANAGEMENT 205260 0 0 0 158 0 11920 0 11439 0 228777 0 0 0 SHEILA PAULEY DIRECTOR OF ATHLETICS 203455 0 0 0 743 0 9496 0 11508 0 225202 0 0 0 MARISA CRANDALL DIRECTOR EDUCATIONAL & COUNSELING SE 196202 0 0 0 403 0 13739 0 458 0 210802 0 0 0 REGINA ROSI MICHELL DIRECTOR OF CEI 186946 0 0 0 7882 0 12060 0 340 0 207228 0 0 0 PART I, LINE 1A THE SCHOOL FURNISHES AN ON-CAMPUS RESIDENCE TO THE HEAD OF SCHOOL WHERE SHE RESIDES AS A CONDITION OF HER EMPLOYMENT FOR THE SCHOOL'S CONVENIENCE. HOUSECLEANING AND LANDSCAPING SERVICES TO MAINTAIN THE RESIDENCE ARE ALSO PROVIDED. DURING THE 2022 CALENDAR YEAR, TWO INDIVIDUALS SERVED AS HEADS OF SCHOOL FOR 6 MONTHS OF THE YEAR. THE APPROXIMATE VALUE OF NONTAXABLE BENEFITS WAS $104,000 PROVIDED TO EACH DURING THEIR TIME OF SERVICE. THESE AMOUNTS ARE INCLUDED IN COLUMN (D) NONTAXABLE BENEFITS. ALL OF THE AFOREMENTIONED ITEMS ARE NOT TREATED AS TAXABLE COMPENSATION. ALL EMPLOYEES ARE GIVEN A WELLNESS BENEFIT OF $300 THAT IS NONTAXABLE. THE HEAD OF SCHOOL RECEIVES HOUSEKEEPING SERVICES, AS REASONABLY NEEDED, IN CONNECTION WITH THE RESIDENCE OWNED BY THE SCHOOL WHICH THE HEAD OF SCHOOL OCCUPIES THAT IS EXTENSIVELY USED FOR SCHOOL RELATED FUNCTIONS. PART I, LINE 4B NICOLA HERNANDEZ, PARTICIPATES IN THE SCHOOL'S SEC. 457(F) DEFERRED COMPENSATION PLAN. DURING THE CALENDAR YEAR 2022, $150,000 WAS ACCRUED IN HIS SEC. 457(F) PLAN. THE FORMER HEAD OF SCHOOL, PRISCILLA SANDS, RECEIVED $563,614 IN 457(F) VESTING, WHICH IS INCLUDED IN TAXABLE WAGES AND REPORTED ON SCHEDULE J, PART II, COLUMN B(III). A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2020-06-25 33530721 BUILDINGS AND STRUCTURES, RELATED WORKING CAPITAL 0 0 0 A 6872101 31676721 8146000 23530721 2021 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 1 A 0 X 12 196747 FMV X MEALS & BEVERAGES 6 32009 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 4 MARLBOROUGH SCHOOL AMENDED ITS BYLAWS OF THE CORPORATION ON JANUARY 12, 2023.THE FOLLOWING ARE SIGNIFICANT CHANGES: - A SECTION ON DEDICATION OF ASSETS TO CLARIFY THAT SUCH ASSETS ARE IRREVOCABLE AND DEDICATED TO CHARITABLE PURPOSES. - CLARIFICATION OF THE TERM "TRUSTEE" TO BE SYNONYMOUS WITH "DIRECTOR," AS RECOGNIZED IN THE CALIFORNIA CORPORATIONS CODE. - CLARIFICATION OF THE POWERS OF THE TRUSTEES REGARDING CONDUCT, MANAGEMENT, AND CONTROL OF THE AFFAIRS OF THE CORPORATION, INCLUDING SELF-DEALING TRANSACTIONS, ACQUISITION AND DISSOLUTION OF ASSETS, AND ASSUMPTION OF OBLIGATIONS TO ENTER INTO CONTRACTS AND TAKE ACTION ACCORDING TO CORPORATE PURPOSE. - CLARIFICATION OF SELECTION AND TERM OF OFFICE TO INCLUDE REMOVAL OF NON-RESIDENT TRUSTEES OF LOS ANGELES, CALIFORNIA, AS WELL AS MODIFICATIONS THAT ALLOW FOR THE ELECTION OF TRUSTEES AT SPECIAL MEETINGS. - CLARIFICATION OF THE ESTABLISHMENT AND LIMITATION OF AUTHORITY IN RELATION TO BOARD COMMITTEES, SUBCOMMITTEES, AND ADHOC TASK FORCES. REPLACEMENT OF THE TERM BOARD "PRESIDENT" WITH BOARD "CHAIRPERSON." - CLARIFICATION OF THE ROLE OF CHIEF FINANCIAL OFFICER (CFO) TO REFLECT THAT THE ASSOCIATE HEAD OF FINANCE AND ADMINISTRATION IS THE CFO AND THAT THE POSITION IS APPOINTED BY THE HEAD OF SCHOOL. - CLARIFICATION OF THE ROLE OF HEAD OF SCHOOL TO MAKE CLEAR THAT THE HEAD OF SCHOOL (AND NOT THE BOARD CHAIRPERSON) SERVES AS PRESIDENT AND CEO OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FIRST REVIEWS THE FORM 990 IN DETAIL, THEN PRESENTS IT TO THE FULL BOARD OF TRUSTEES. THE 990 IS POSTED TO THE SECURE PORTAL FOR TRUSTEES TO VIEW IN ADVANCE OF THE FULL BOARD DISCUSSION. THE FORM 990 IS ALSO AVAILABLE IN THE HEAD OF SCHOOL'S OFFICE AND THE BUSINESS OFFICE TO BE REVIEWED IN DETAIL BY ANY TRUSTEE. THE DONOR INFORMATION (SCHEDULE B) IS ONLY REVIEWED BY THE HEAD OF SCHOOL, ASSOCIATE HEAD FOR FINANCE AND ADMINISTRATION, CONTROLLER/BUSINESS MANAGER, AND DIRECTOR OF ADVANCEMENT. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH EMPLOYEE AND EACH MEMBER OF THE BOARD OF TRUSTEES, IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. ADDITIONALLY, AT LEAST ONCE DURING THE SCHOOL YEAR, THE HEAD OF SCHOOL REMINDS ALL EMPLOYEES OF THE POLICY ALONG WITH A REMINDER TO REPORT ANY GIFTS THAT MAY BE CONSIDERED A CONFLICT OF INTEREST. FINALLY, AT LEAST ONCE A YEAR, THE HEAD OF SCHOOL REPORTS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ON ANY POTENTIAL CONFLICTS AND HOW THEY HAVE BEEN HANDLED. FORM 990, PART VI, SECTION B, LINE 15 FOR THE HEAD OF SCHOOL, AN ANNUAL SAFE HARBORS ANALYSIS IS PERFORMED EVERY YEAR BY A CONSULTANT, WHICH INCLUDES A COMPREHENSIVE COMPARISON OF THE HEAD OF SCHOOL'S OVERALL COMPENSATION PACKAGE TO SIMILAR NATIONAL AND LOCAL SCHOOLS TO ENSURE COMPLIANCE WITH THE IRS'S INTERMEDIATE SANCTIONS RULE. THE SAFE HARBORS ANALYSIS IS REVIEWED BY THE PRESIDENT AND VICE PRESIDENT OF THE BOARD OF TRUSTEES AND SHARED WITH OFFICERS OF THE BOARD AND/OR THE EXECUTIVE COMMITTEE AS NEEDED. FOR KEY EMPLOYEES, SCHEDULES ARE CREATED COMPARING SALARIES OF PERSONS IN SIMILAR POSITIONS AT OTHER SCHOOLS. THIS IS PROVIDED TO THE HEAD OF SCHOOL, WHO THEN DETERMINES COMPENSATION FOR EACH KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLY UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUATION OF SPLIT-INTEREST AGREEMENT -62,700. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CHARITABLE REMAINDER TRUSTS ( 1 ) INVESTMENTS CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0