2023-04-05T17:32:02-05:00 2022-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2021-07-01 870212477 ROWLAND HALL-ST MARK'S SCHOOL ROWL 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 GWEN FONAROW CFO 8013557485 2023-04-05 1 GWEN FONAROW 999009999 MARC A METCALF P00170461 8015327444 2023-04-05 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GWEN FONAROW 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 31456884 0 X WWW.ROWLANDHALL.ORG X 1867 UT INDEPENDENT SCHOOL EDUCATION 27 27 328 546 0 0 5036011 4254339 22001648 26779169 84133 109055 64525 314321 27186317 31456884 0 0 0 0 14391379 16502321 0 0 950891 9362882 13057300 23754261 29559621 3432056 1897263 66790119 68485891 4607950 7015489 62182169 61470402 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 24788054 26779169 INDEPENDENT SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE 24788054 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 328 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X GWEN FONAROW 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 ADAM HIMOFF NOMINATING CHAIR 5.00 X 0 0 0 AKEMI LOUCHHEIM BOARD MEMBER 1.00 X 0 0 0 BING FANG INCLUSION/EQUITY/OUTREACH CHAIR 2.00 X 0 0 0 CHRIS HILL BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER VON MAACK BOARD CHAIR 8.00 X X 0 0 0 DRU DAMICO BOARD MEMBER 1.00 X 0 0 0 JAY BARTLETT BOARD MEMBER 2.00 X 0 0 0 JENNIFER PRICE-WALLIN BOARD MEMBER 2.00 X 0 0 0 JOHN MILLER BOARD MEMBER 1.00 X 0 0 0 KATIE LIEBERMAN BOARD MEMBER 2.00 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 MARINA LOWE BOARD MEMBER 3.00 X 0 0 0 MARTIN OLSEN BOARD MEMBER 2.00 X 0 0 0 PASTOR FRANCE DAVIS BOARD MEMBER 2.00 X 0 0 0 PHILIP MCCARTHEY VICE CHAIR 3.00 X X 0 0 0 RT REV SCOTT B HAYASHI BOARD MEMBER 0.50 X 0 0 0 SARAH LEHMAN FINANCE COMMITTEE CHAIR 7.00 X 0 0 0 TODD RANKIN DEVELOPMENT CHAIR 3.00 X 0 0 0 OSCAR WOOD MOYLE CAPITAL CAMPAIGN CHAIR 4.00 X 0 0 0 CHRISTINA LAU BILLINGS ALUMNI CHAIR 2.00 X 0 0 0 JEANNE ZEIGLER BOARD MEMBER 2.00 X 0 0 0 MELISSA FILIPPONE INVESTMENT COMMITTEE CHAIR 3.00 X 0 0 0 CARY JONES BOARD MEMBER 3.00 X 0 0 0 HEATHER CIRIELLO ANNUAL FUND CHAIR 2.00 X 0 0 0 MAIRI LEINING BOARD MEMBER 5.00 X 0 0 0 SARAH CAMPSEN BOARD MEMBER 2.00 X 0 0 0 GWEN FONAROW CHIEF FINANCIAL OFFICER 40.00 X 185598 0 17860 ROBYN JENSEN DIRECTOR OF ADVANCEMENT 40.00 X 141724 0 0 MICHAEL GEE HEAD OF SCHOOL 40.00 X 434275 0 18360 INGRID GUSTAVSON UPPER SCHOOL PRINCIPAL 40.00 X 125337 0 18360 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 40.00 X 164235 0 18360 PATRICK GODFREY DIRECTOR OF TECHNOLOGY 40.00 X 128144 0 18360 TODD BRICKSON ROWMARK PROGRAM DIRECTOR 40.00 X 130689 0 18360 PAMELA SMITH MIDDLE SCHOOL PRINCIPAL 40.00 X 114549 0 15369 1424551 0 125029 10 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD STE 100 LUTHERVILLE MD 210936018 DINING/FOOD/CATERING SERVICES 501623 HEATH CONSTRUCTION 2739 WEST 8250 SOUTH WEST JORDAN UT 81088 CONSTRUCTION 213186 ENVIROKLEEN PO BOX 540666 NORTH SALT LAKE UT 840540666 JANITORIAL/CLEANING SUPPLIES 213150 KIMBALL PROPERTY MAINTENANCE 723 W PACIFIC AVENUE STE 100 SALT LAKE CITY UT 841041060 GROUNDS MAINTENANCE 121850 4 4254339 4254339 TUITION 611600 23215671 23215671 AUXILIARY SERVICES 611600 2640408 2640408 FEES & ASSESSMENTS 611600 923090 923090 26779169 109055 109055 MISCELLANEOUS INCOME 611600 314321 314321 314321 31456884 27093490 0 109055 1424551 503703 779124 141724 12378489 11053453 979192 345844 1729551 1524541 153947 51063 969730 823008 114842 31880 42767 42767 58745 58745 148384 2840 145544 366905 346867 13001 7037 957799 670459 287340 298197 298197 416018 341814 61237 12967 1169374 935499 233875 314442 4036 310406 FINANCIAL AID 3340134 3340134 STUDENT EXPENSE 2511043 2482390 28653 GENERAL AND MISC EXPENS 1103744 710519 388501 4724 TEXT BOOKS, ACTIVITY FE 618064 618064 1711684 1132530 223502 355652 29559621 24788054 3820676 950891 5809346 9243500 3771110 2864219 406028 290120 270000 325000 48421942 20341713 28647700 28080229 26942466 26580528 943469 1102295 66790119 68485891 702188 416257 3158814 5672809 746948 926423 4607950 7015489 X 34475611 35686322 27706558 25784080 62182169 61470402 66790119 68485891 1897263 -2609030 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19900503 169157 -1780066 686869 17602725 13521814 3167212 3776995 565518 19900503 13050479 699204 298472 526341 13521814 12484370 60664 1016538 511093 13050479 11838848 154577 985646 494701 12484370 0.15000 0.66000 0.19000 0 0 21270973 21270973 20639694 14753144 5886550 344513 344513 0 4702028 3990489 711539 1464734 1253567 211167 28080229 MARKETABLE SECURITIES 26580528 F 26580528 ACCRUED PAYROLL 861615 ACCRUED PAYROLL TAXES 64808 926423 X 25524843 -2609030 -2609030 28133873 3323011 3323011 31456884 26236610 0 26236610 3323011 3323011 29559621 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, 2022, 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 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE IN FINANCIAL STATEMENTS 3,323,011. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE IN FINANCIAL STATEMENTS 3,323,011. 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. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL GEE HEAD OF SCHOOL 434275 0 0 0 0 0 0 0 18360 0 452635 0 0 0 GWEN FONAROW CHIEF FINANCIAL OFFICER 185598 0 0 0 0 0 0 0 17860 0 203458 0 0 0 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 164235 0 0 0 0 0 0 0 18360 0 182595 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 11030 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. ONE FULL FINANCE COMMITTEE WAS SET ASIDE 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 AND BOARD 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. THERE WAS A QUICK REVIEW OF THE HIGHLIGHTS OF THE FINANCE COMMITTEE REVIEW AS WELL AS THE HIGHLIGHTS OF IRS FORM 990 IN THE BOARD MEETING. IT IS EXPECTED THAT ALL TRUSTEES ARE FAMILIAR WITH THE CONTENTS OF THE RETURN. ONCE ALL THE TRUSTEES WERE COMFORTABLE WITH THE REVIEW PROCESS AND COMPLETION OF IRS FORM 990, THE AUDITORS THEN FILED THE FORM 990 WITH THE APPROPRIATE AGENCIES. 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.