2023-03-13T11:21:34-05:00 2022-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2021-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 CHRISTOPHER FEDERICO CURRENT HEAD OF SCHOOL 2482037300 2023-03-08 1 CHRISTOPHER FEDERICO 999009999 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2023-03-08 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CHRISTOPHER FEDERICO 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 18224477 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 18 14 209 100 6211 0 2610097 1317483 12942745 14888349 246240 317396 29060 56739 15828142 16579967 2975849 2931512 0 0 8669744 9099804 0 0 500003 3881089 4672194 15526682 16703510 301460 -123543 34116245 32570059 6630063 6975179 27486182 25594880 X PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. 0 0 12817528 2931512 13940373 PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 102256 163936 PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 811651 799350 PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 13731435 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 1 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 59 0 1 209 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X DAVID FLUENT 2482037305 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 ASHLEY LOWE CHAIR 5.00 X X 0 0 0 ALANA GLASS VICE-CHAIR ADMINISTRATION 5.00 X X 0 0 0 SHANNON MARTIN SECRETARY 5.00 X X 0 0 0 CLAY THOMAS CHAIR 5.00 X X 0 0 0 LINDA BAN TREASURER, VICE-CHAIR FINANCE 5.00 X X 0 0 0 BETH VENS TRUSTEE 1.00 X 0 0 0 DR STEVEN GREKIN TRUSTEE 1.00 X 0 0 0 HERMAN MARABLE TRUSTEE 1.00 X 0 0 0 JAY MARKS TRUSTEE 1.00 X 0 0 0 CAROL APPEL TRUSTEE 1.00 X 0 0 0 JOY LAWSON DAVIS TRUSTEE 1.00 X 0 0 0 LAURA KARMANOS TRUSTEE 1.00 X 0 0 0 KENNY MILLER TRUSTEE 1.00 X 0 0 0 SUSANNAH HANSEN STAFF REPRESENTATIVE 1.00 X 59240 0 16071 SCOTT VARTANIAN STAFF REPRESENTATIVE 1.00 X 61510 0 36735 COLLEEN ALLEN MEMBER AT LARGE 5.00 X 0 0 0 KEVIN CARLSON PARENT REPRESENTATIVE 1.00 X 0 0 0 CHERYL BLAU ALUMNI REPRESENTATIVE 1.00 X 0 0 0 JAMEELL M SMITH TRUSTEE 1.00 X 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 60.00 1.00 X 257871 0 34859 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 149597 0 9403 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE 50.00 X 158508 0 8520 KAREN JOHNSON DIRECTOR OF UPPER SCHOOL 50.00 X 106150 0 13203 LORI ZINSER DIRECTOR OF ADMISSIONS AND 50.00 X 107690 0 10994 900566 0 129785 5 0 1 0 G&A CLEANING INC 8100 E NINE MILE RD WARREN MI 48089 JANITORIAL SERVICES 254677 CHARTWELLS SCHOOL DINING SERVICE 508 LONE PINE RD BLOOMFIELD HILLS MI 48303 FOOD SERVICE 160945 DRG SEARCH LLC PO BOX 3118 TEANECK NJ 07666 EXECUTIVE SEARCH FIRM 148486 EDUSTAFF LLC 4120 BROCKTON DR SE SUITE 200 GRAND RAPIDS MI 49512 SUBSTITUTE SERVICES 130219 BLACKBAUD INC 2000 DANIEL ISLAND DR CHARLESTON SC 294927541 SOFTWARE PROVIDER 123286 5 44925 895451 377107 31563 1317483 TUITION 900099 13940373 13940373 SUMMER DAY CAMP & ENRICHMENT 900099 799350 799350 OTHER FEES/AFTERCARE PROGRAM 900099 148626 148626 14888349 355102 355102 6211 6211 1524381 61151 1581875 41363 -57494 19788 -37706 -37706 56490 44925 21272 35218 35218 OTHER REVENUE 900099 15310 15310 15310 16579967 14903659 6211 352614 30327 30327 2901185 2901185 291800 291800 7535835 6085517 1099036 351282 267875 202103 50484 15288 453123 354704 85507 12912 551171 434569 91311 25291 62178 62178 48135 48135 12857 12857 354385 78587 272382 3416 690624 530102 123002 37520 807047 758216 48831 11135 10965 170 74155 44097 26525 3533 899675 845240 54435 TUITION REMISSION FACUL 866254 708233 143473 14548 OTHER 577533 491124 51415 34994 FOOD SERVICE 176966 176966 TRANSPORTATION EXPENDIT 56071 56071 35179 23429 10701 1049 16703510 13731435 2472072 500003 1159086 2146043 3971560 4008360 68500 30468 118998 107888 124162 172931 24431480 11068007 14094701 13363473 14221175 12437931 358063 302965 34116245 32570059 449091 571459 3120771 3756195 2709951 2490891 350250 156634 6630063 6975179 X 17720322 17420084 9765860 8174796 27486182 25594880 34116245 32570059 X -123543 -1715862 -51897 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9421991 1000 -1150776 325901 7946314 7724437 15800 2039703 357949 9421991 7537427 246581 253381 312952 7724437 7372025 9100 467682 311380 7537427 7162417 17472 497544 305408 7372025 0.67758 0.32242 1 0 218750 218750 21137583 9077280 12060303 1335549 786635 548914 1638326 1204092 434234 101272 101272 13363473 3361 F MONEY MARKET FUNDS 24484 F FIXED INCOME CORP BONDS 7692259 F MUTUAL FUNDS 4358676 F COMMON STOCKS 223428 F EXCHANGE-TRADED FUND 135723 F 12437931 DUE TO SCHOOL AFFILIATED GROUPS 156634 156634 X 11939164 -1715862 -1715862 13655026 12857 2912084 2924941 16579967 13830466 51897 51897 13778569 12857 2912084 2924941 16703510 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: MANAGEMENT HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2019 THROUGH 2022, THE YEARS, WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2022. MANAGEMENT CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. MANAGEMENT DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2022 OR 2021 AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,901,185. BAD DEBT EXPENSE 10,899. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 51,897. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,901,185. BAD DEBT EXPENSE 10,899. GAIN ON SALE OF ASSET 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS DURING THE PERIOD OF SOLICITATION OF STUDENTS. MOSAIC - DINNER & AUCTION 74925 44925 30000 1116 2050 10291 GOLF OUTING 26490 26490 676 3381 3758 101415 44925 56490 1116 676 5431 14049 21272 35218 1 ROEPER INSTITUTE 41190 WOODWARD AVE BLOOMFIELD HILLS MI 48304 383471635 501(C)(3) 30327 0 LEADERSHIP GRANT PROJECT 1 0 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 210 2901185 PART I, LINE 2: THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 248715 0 1500 0 7656 0 13433 0 21426 0 292730 0 0 0 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE 155448 0 1500 0 1560 0 0 0 8520 0 167028 0 0 0 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 147816 0 1500 0 281 0 0 0 9403 0 159000 0 0 0 25000 FINANCIAL AID TUITION SARAH MILLER FAMILY MEMBER OF TRUSTEE LISTED ON FORM 990 PART VII SECTION A 12067 COMPENSATION 0 X 5 31563 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS AND THE SCHOOL ATTORNEY, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES -51,897. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ROEPER INSTITUTE 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 48304 383471635 RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION MI 501(C)(3) LINE 12A, I ROEPER CITY AND COUNTRY SCHOOL INC 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ROEPER INSTITUTE A 6211 FMV ROEPER INSTITUTE B 30327 FMV