2021-02-25T13:58:13-06:00 2020-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2019-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 DAVID FELDMAN HEAD OF SCHOOL 2482037300 2021-02-25 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2021-02-25 2019 2022-09-23 18:48:47Z DAVID FELDMAN 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 18887087 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 20 18 330 160 5930 0 931088 2062611 15857852 15543936 295011 282545 45876 56736 17129827 17945828 3007019 3170473 0 0 9102270 9127648 0 0 449571 4946110 4479898 17055399 16778019 74428 1167809 31899147 31989087 7881294 6622935 24017853 25366152 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 12924055 3170473 14222067 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. 137940 177620 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. 927942 1185800 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. 13989937 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 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 99 0 1 330 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 18 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 ANESSA KRAMER VICE-CHAIR ADMINISTRATION 5.00 X X 0 0 0 CLAY THOMAS VICE-CHAIR FINANCE 5.00 X X 0 0 0 JOHN SZNEWAJS TREASURER 5.00 X X 0 0 0 SHANNON MARTIN SECRETARY 5.00 X X 0 0 0 PAUL BORJA 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 ERIC PETERSON TRUSTEE 1.00 X 0 0 0 DONNA SILK TRUSTEE 1.00 X 0 0 0 LAURA KARMONOS TRUSTEE 1.00 X 0 0 0 ALANA GLASS ALUMNI REPRESENTATIVE 1.00 X 0 0 0 KENNY MILLER PARENT REPRESENTATIVE 1.00 X 0 0 0 SUSANNAH HANSEN STAFF REPRESENTATIVE 1.00 X 59293 0 13632 SCOTT VARTANIAN STAFF REPRESENTATIVE 1.00 X 57333 0 33392 LINDA BAN TRUSTEE 1.00 X 0 0 0 COLLEEN ALLEN TRUSTEE 1.00 X 0 0 0 MOLLY DIEMER PARENT REPRESENTATIVE 1.00 X 0 0 0 CHERYL BLAU ALUMNI REPRESENTATIVE 1.00 X 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 60.00 X 239807 0 34710 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 142260 0 8477 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE AND OPERATIONS 50.00 X 148589 0 8292 LESLIE HOSEY DIRECTOR OF LOWER SCHOOL 50.00 X 115709 0 22587 BRIAN CORELY MIDDLE SCHOOL DIRECTOR 50.00 X 101092 0 22889 LORI ZINSER DIRECTOR OF ADMISSIONS AND ENROLLMENT MANAGEMENT 50.00 X 102153 0 9704 966236 0 153683 6 0 1 0 THE ALAN GROUP INC 32600 STEPHENSON HIGHWAY MADISON HEIGHTS MI 48071 CONSTRUCTION CONTRACTOR 323919 CHARTWELLS SCHOOL DINING SERVICES 91337 COLLECTIONS DR CHICAGO IL 606931337 FOODSERVICE 179326 G&A CLEANING INC 8100 E NINE MILE RD WARREN MI 48089 JANITORIAL SERVICES 175607 GOYETTE MECHANICAL COMPANY 3842 GOREY AVE FLINT MI 48501 HEATING AND COOLING CONTRACTOR 131904 BLACKBAUD INC 2000 DANIEL ISLAND DR CHARLESTON SC 294927541 SOFTWARE PROVIDER 116097 6 70175 1992436 244081 2062611 TUITION 900099 14222067 14222067 SUMMER DAY CAMP & ENRICHMENT 900099 1185800 1185800 OTHER FEES/AFTERCARE PROGRAM 900099 136069 136069 15543936 358314 358314 5930 5930 856395 932164 -75769 -75769 -75769 18350 70175 9095 9255 9255 OTHER REVENUE 900099 41551 41551 41551 17945828 15585487 5930 291800 108779 108779 3061694 3061694 278649 278649 7435532 6175051 953014 307467 270538 210172 48664 11702 519765 399706 105712 14347 623164 442321 159144 21699 31467 31467 64234 64234 11494 11494 276745 68748 188344 19653 582221 447400 113982 20839 1084857 1019217 65640 44043 33204 3843 6996 90563 64974 25589 911001 855881 55120 TUITION REMISSION FACUL 709680 605746 91472 12462 OTHER 341017 293199 13882 33936 FOOD SERVICE 142826 142826 UNCOLLECTIBLE STUDENT A 128261 128261 61489 61019 470 16778019 13989937 2338511 449571 1899816 2180195 1281832 1413999 309829 190606 191730 145643 206178 201580 24513907 9670305 15186534 14843602 12340806 12542081 482422 471381 31899147 31989087 659881 455647 3770254 2800321 3148071 2929011 303088 437956 7881294 6622935 X 15638603 17160601 8379250 8205551 24017853 25366152 31899147 31989087 X 1167809 243209 -62719 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7537427 246581 253381 312952 7724437 7372025 9100 467682 311380 7537427 7162417 17472 497544 305408 7372025 6764111 15724 690747 308165 7162417 6903253 72547 72632 284321 6764111 0.69260 0.30740 1 0 218750 218750 21351492 7996450 13355042 1358575 684379 674196 1585090 989476 595614 14843602 MONEY MARKET FUNDS 33688 F FIXED INCOME CORP BONDS 7856323 F MUTUAL FUNDS 4394418 F COMMON STOCKS 179709 F EXCHANGE-TRADED FUND 77943 F 12542081 DUE TO SCHOOL AFFILIATED GROUPS 120164 INTEREST RATE SWAP LIABILITY 317792 437956 X 15033831 243209 243209 14790622 11494 3143712 3155206 17945828 13685532 62719 62719 13622813 11494 3143712 3155206 16778019 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2017 THROUGH 2020, THE YEARS, WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2020. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL 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, 2020 OR 2019 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 3,061,694. BAD DEBT EXPENSE 82,018. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 62,719. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 3,061,694. BAD DEBT EXPENSE 82,018. 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 70175 70175 21 GOLF OUTING 18350 18350 496 2110 6468 88525 70175 18350 496 2110 6489 9095 9255 1 ROEPER INSTITUTE 41190 WOODWARD AVE BLOOMFIELD HILLS MI 48304 383471635 501(C)(3) 108779 LEADERSHIP GRANT PROJECT 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 236 3061694 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 234568 0 0 0 5239 0 11097 0 23613 0 274517 0 0 0 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 142260 0 0 0 0 0 0 0 8477 0 150737 0 0 0 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE AND OPERA 148589 0 0 0 0 0 0 0 8292 0 156881 0 0 0 X 6 244081 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 -62,719. 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 5930 FMV ROEPER INSTITUTE B 103779 FMV