2024-05-14T23:34:47-05:00 2023-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2022-07-01 870212477 ROWLAND HALL-ST MARK'S SCHOOL ROWL 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 STEPHEN CROSS CHIEF FINANCIAL & OPERATIONS OFFICE 8013557485 2024-05-13 1 STEPHEN CROSS 999009999 0 MARC A METCALF P00170461 8015327444 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHEN CROSS 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 45566347 0 X WWW.ROWLANDHALL.ORG X 1867 UT INDEPENDENT SCHOOL EDUCATION 26 26 352 692 0 0 4254339 15732293 26779169 29223767 109055 407091 314321 -66924 31456884 45296227 0 0 0 0 16502321 17712258 0 0 2124117 13057300 14221820 29559621 31934078 1897263 13362149 68485891 87428041 7015489 10423413 61470402 77004628 WE INSPIRE STUDENTS TO LEAD ETHICAL AND PRODUCTIVE LIVES THROUGH A COLLEGE PREPARATORY PROGRAM THAT PROMOTES THE PURSUIT OF ACADEMIC AND PERSONAL EXCELLENCE. 0 0 25445124 29354713 INDEPENDENT SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE 25445124 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 87 0 352 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X STEPHEN CROSS 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 ADAM HIMOFF NOMINATING CHAIR 3.00 X 0 0 0 AKEMI LOUCHHEIM BOARD MEMBER 2.00 X 0 0 0 BEN DAHL BOARD MEMBER 1.00 X 0 0 0 BING FANG INCLUSION, EQUITY, AND OUTREACH CHAIR 2.00 X 0 0 0 CARY JONES BOARD MEMBER 3.00 X 0 0 0 CHRISTOPHER VON MAACK BOARD CHAIR 10.00 X X 0 0 0 DRU DAMICO BOARD MEMBER 2.00 X 0 0 0 PASTOR FRANCE DAVIS BOARD MEMBER 3.00 X 0 0 0 HEATHER CIRIELLO ANNUAL FUND CHAIR 2.00 X 0 0 0 JAY BARTLETT INVESTMENT COMMITTEE CHAIR 2.00 X 0 0 0 JEANNE ZEIGLER BOARD MEMBER 5.00 X 0 0 0 JENNIFER PRICE-WALLIN BUILDING COMMITTEE CHAIR & HEAD SUPPORT & EVAL CHA 2.00 X 0 0 0 KATIE LIEBERMAN HEAD SUPPORT & EVALUATION CHAIR 7.00 X 0 0 0 KITTY NORTHROP FRIEDMAN BOARD MEMBER 1.00 X 0 0 0 LAURA SNOW PROSPER BOARD MEMBER 1.00 X 0 0 0 MAIA HIGHTOWER BOARD MEMBER 1.00 X 0 0 0 MAIRI LEINING BOARD MEMBER 1.00 X 0 0 0 MARINA LOWE BOARD MEMBER 3.00 X 0 0 0 MELISSA FILIPPONE DEVELOPMENT CHAIR 3.00 X 0 0 0 MIKE YEATES BOARD MEMBER 1.00 X 0 0 0 OSCAR WOOD MOYLE CAPITAL CAMPAIGN CHAIR 15.00 X 0 0 0 REBECCA WEBSTER BOARD MEMBER 2.00 X 0 0 0 PHILIP MCCARTHEY VICE CHAIR 3.00 X X 0 0 0 SARAH CAMPSEN BOARD MEMBER 2.00 X 0 0 0 SARAH LEHMAN FINANCE COMMITTEE CHAIR 10.00 X 0 0 0 RT REV SCOTT B HAYASHI EPISCOPAL BISHOP OF UTAH 0.50 X 0 0 0 MICHAEL GEE HEAD OF SCHOOL 40.00 X 512394 0 18360 GWEN FONAROW CHIEF FINANCIAL OFFICER 40.00 X 216880 0 2472 ROBYN JENSEN DIRECTOR OF ADVANCEMENT 40.00 X 135650 0 0 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 40.00 X 179513 0 18360 TODD BRICKSON ROWMARK PROGRAM DIRECTOR 40.00 X 137971 0 18360 PATRICK GODFREY DIRECTOR OF TECHNOLOGY 40.00 X 135060 0 18360 INGRID GUSTAVSON UPPER SCHOOL PRINCIPAL 40.00 X 133132 0 18360 EMILY WELLMAN BEGINNING & LOWER SCHOOL PRINCIPAL 40.00 X 126300 0 18360 1576900 0 112632 12 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD STE 100 LUTHERVILLE MD 210936018 DINING/FOOD/CATERING SERVICES 616046 EHDD PIER 1 THE EMBARCADERO BAY 2 SAN FRANCISCO CA 941112028 ARCHITECTURE SERVICES 398974 HEATH CONSTRUCTION 2739 WEST 8250 SOUTH WEST JORDAN UT 81088 CONSTRUCTION 251369 ENVIROKLEEN PO BOX 540666 NORTH SALT LAKE UT 840540666 JANITORIAL/CLEANING SUPPLIES 159750 LE BUS 542 S DELONG STREET SALT LAKE CITY UT 841043909 TRANSPORTATION 152346 7 838372 14893921 15732293 TUITION 611600 25312437 25312437 AUXILIARY SERVICES 611600 2869658 2869658 FEES & ASSESSMENTS 611600 1041672 1041672 29223767 407091 407091 72250 838372 270120 -197870 -197870 MISCELLANEOUS INCOME 611600 130946 130946 130946 45296227 29354713 0 209221 1576903 561138 880115 135650 13248942 11759858 1119281 369803 1838508 1587091 192766 58651 1047905 884390 126589 36926 32076 32076 58684 58684 203366 3189 200177 394649 366429 20522 7698 986724 690707 296017 418314 418314 642111 456090 167855 18166 1245136 996109 249027 377417 4873 372544 FINANCIAL AID 3903115 3903115 CAPITAL CAMPAIGN 1374777 1374777 GENERAL AND MISC EXPENS 1150281 724538 418921 6822 STUDENT EXPENSE 1027284 1016420 10864 2407886 2072863 219399 115624 31934078 25445124 4364837 2124117 9243500 16137781 2864219 13181241 290120 501627 325000 325000 49547913 21586850 28080229 27961063 26580528 27998185 1102295 1323144 68485891 87428041 416257 487550 5672809 8948216 926423 987647 7015489 10423413 X 35686322 37943742 25784080 39060886 61470402 77004628 68485891 87428041 13362149 2172077 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17602725 585131 1802636 729124 19261368 19900503 169157 -1780066 686869 17602725 13521814 3167212 3776995 565518 19900503 13050479 699204 298472 526341 13521814 12484370 60664 1016538 511093 13050479 0.14000 0.63000 0.23000 0 0 21300010 21300010 20843726 15574831 5268895 344513 344513 0 5496824 4345737 1151087 1562840 1321769 241071 27961063 MARKETABLE SECURITIES 27998185 F 27998185 ACCRUED PAYROLL 918537 ACCRUED PAYROLL TAXES 69110 987647 X 43860626 2172080 270120 2442200 41418426 3877801 3877801 45296227 28326397 270120 270120 28056277 3877801 3877801 31934078 PART X, LINE 2: US GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE ON FORM 990 270,120. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE IN FINANCIAL STATEMENTS 3,877,801. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE ON FORM 990 270,120. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE IN FINANCIAL STATEMENTS 3,877,801. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ROWLAND HALL-ST. MARK'S PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL RECRUITING MEDIA AND BROCHURES AS WELL AS IN APPLICATIONS AND STUDENT CONTRACTS. AUCTION - MAY 23 910622 838372 72250 57987 7500 204633 910622 838372 72250 57987 7500 204633 270120 -197870 X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL GEE HEAD OF SCHOOL 512394 0 0 0 0 0 0 0 18360 0 530754 0 0 0 GWEN FONAROW CHIEF FINANCIAL OFFICER 216880 0 0 0 0 0 0 0 2472 0 219352 0 0 0 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 179513 0 0 0 0 0 0 0 18360 0 197873 0 0 0 TODD BRICKSON ROWMARK PROGRAM DIRECTOR 137971 0 0 0 0 0 0 0 18360 0 156331 0 0 0 PATRICK GODFREY DIRECTOR OF TECHNOLOGY 135060 0 0 0 0 0 0 0 18360 0 153420 0 0 0 INGRID GUSTAVSON UPPER SCHOOL PRINCIPAL 133132 0 0 0 0 0 0 0 18360 0 151492 0 0 0 PART I, LINE 1A ITEMS ARE INCLUDED IN THE W-2 FRINGE BENEFIT INCOME OR DIRECTLY IN THE COMPENSATION REPORTED ON THE W-2 FOR THE PERSON LISTED IN FORM 990 FOR WHOM THE RELEVANT ITEMS WERE PROVIDED. THE ALLOWANCES AND OTHER ITEMS ARE ALL REPORTED AS TAXABLE INCOME TO THE PERSON. JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL DOWN PAYMENT ON HOME X 100000 100000 0 1 1 INGRID GUSTAVSON UPPER SCHOOL PRINCIPAL DOWN PAYMENT ON HOME X 90000 25000 0 1 1 MICHAEL GEE HEAD OF SCHOOL DOWN PAYMENT ON HOME X 100000 100000 0 1 1 SHUJA KHAN DIRECTOR OF ADMISSIONS DOWN PAYMENT ON HOME X 100000 100000 0 1 1 325000 11280 NEED-BASED TUITION/FEES FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE IRS FORM 990, THE FINANCE COMMITTEE OF THE BOARD RECEIVED THE RETURN IN ORDER TO UNDERTAKE A MAJOR REVIEW. TIME WAS SET ASIDE AT ONE FINANCE COMMITTEE MEETING IN WHICH BOARD MEMBERS WERE INVITED TO PARTICIPATE IN THE REVIEW AND SUGGEST ANY CHANGES/CORRECTIONS. THE AREAS OF SIGNIFICANT REVIEW ARE DESIGNATED - PART VI GOVERNANCE, MANAGEMENT AND DISCLOSURE; PART VI POLICIES AND COMPLIANCE; AND PART VII COMPENSATION. THESE SECTIONS RECEIVED THE DEEPEST REVIEW FROM THE FINANCE COMMITTEE TO REVIEW ACCURACY AND COMPLIANCE WITH REQUIREMENTS SET BY THE IRS AND OTHER GOVERNING AGENCIES. AFTER THE REVIEW IN THE FINANCE COMMITTEE, A COPY OF THE COMPLETED IRS FORM 990 WAS PROVIDED TO THE FULL GOVERNING BODY PRIOR TO FILING THE RETURN. IT IS EXPECTED THAT ALL TRUSTEES REVIEW AND ARE FAMILIAR WITH THE CONTENTS OF THE RETURN AND WILL QUESTION OR CLARIFY ANY ITEMS THEY DO NOT UNDERSTAND. IN A SUBSEQUENT BOARD MEETING, THERE WAS A QUICK REVIEW OF THE FINANCE COMMITTEE'S REVIEW PROCESS AS WELL AS TIME TO RAISE ANY QUESTIONS ON SPECIFIC INFORMATION ON THE IRS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO EACH TRUSTEE FOR THEM TO READ AND TO HAVE THEM SIGN THAT THEY UNDERSTAND AND AGREE TO ACCEPT COMPLIANCE WITH THE POLICY. THE BUSINESS OFFICE AND THE FINANCE COMMITTEE WORK TOGETHER TO MONITOR AND ENFORCE COMPLIANCE AND CHECK THAT THERE ARE NO POTENTIAL CONFLICTS FROM ANY TRANSACTIONS UNDERTAKEN. IF THERE IS A MATTER THAT REQUIRES A VOTE OF THE GOVERNING BODY, SHOULD THERE BE ANY TRUSTEE THAT MIGHT HAVE POTENTIAL CONFLICT OF INTEREST, THEY ARE PROHIBITED FROM PARTICIPATION IN THAT VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD REVIEWS AND MAINTAINS FAMILIARITY WITH THE SAFE HARBOR CLAUSES REGARDING THE COMPENSATION OF THE HEAD OF SCHOOL AND OTHER KEY EMPLOYEES OF THE ORGANIZATION. RELEVANT DATA THAT IS GATHERED FROM THE LATEST ANNUAL SURVEYS FROM COMPARABLE SCHOOLS BOTH NATIONALLY AND REGIONALLY IS RELIED ON TO ENSURE REASONABLE COMPENSATION. THE DATA IS REVIEWED BY TRUSTEES THAT ARE INDEPENDENT AND UPHOLD THEIR FIDUCIARY RESPONSIBILITIES TO THE SCHOOL TO DETERMINE WHAT IS REASONABLE PAY AND COMPENSATION. THE REVIEW OF THE DATA AND THE DETERMINATION OF THE COMPENSATION ARE DOCUMENTED TO RECORD HOW THE COMPENSATION WAS DETERMINED. THESE RECORDS HELP JUSTIFY ANY COMPLAINTS OR CONTESTS AS TO THE REASONABLENESS OF THE COMPENSATION. THE COMMITTEE REPORTS TO THE BOARD OF TRUSTEES AND THEY REVIEW THE DETERMINATION FOR ACCURACY AND REASONABLENESS, AS WELL AS FOR APPROVAL. THIS PROCESS IS FOLLOWED FOR THE COMPENSATION OF THE HEAD OF SCHOOL, AS WELL AS THE OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THIS IS AVAILABLE UPON REQUEST.