2019-03-27T17:18:50-05:00 2018-06-30 953680171 MCGOWAN GUNTERMANN 111 E VICTORIA ST 2ND FLOOR SANTA BARBARA CA 931012018 990 2017-07-01 951644630 CATE SCHOOL CATE 8056844127 P O BOX 5005 CARPINTERIA CA 93014 SANDI PIERCE ASST HEADMASTER FINANCE & OPERATION 8056844127 2019-03-22 1 CHRISLEY N REED CPA P00025230 8059629175 64.88.174.3 2019-03-22 11:32:18 PD P 1634B01ADAC8722114079D5F133F7C1DFF29125A D60BCB9C700F273009BAD330115BC06EA83E72E4 2017 2019-02-21 02:37:17Z SANDI PIERCE PO BOX 5005 CARPINTERIA CA 93014 42572865 0 X WWW.CATE.ORG X 1910 CA OPERATION OF PRIVATE HIGH SCHOOL 28 28 240 100 -109678 -109678 7063845 9604144 16208117 17767280 3601379 3721469 586639 1276608 27459980 32369501 4871765 5165415 0 0 12460372 12851976 0 0 1319712 8351421 9715232 25683558 27732623 1776422 4636878 161718446 170926661 12113245 12149428 149605201 158777233 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 0 0 21269553 5165415 19153566 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 21269553 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 77 0 1 240 1 1 1 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SANDI PIERCE 8056844127 1960 CATE MESA ROAD CARPINTERIA CA 93013 RICHARD BAUM LIFE TRUSTEE 1.00 X 0 0 0 GREG KUBICEK TREASURER 2.00 X X 0 0 0 HENRY F BURROUGHS VICE PRESIDENT 2.00 X X 0 0 0 KATE C FIRESTONE TRUSTEE 1.00 X 0 0 0 STEPHEN J GIUSTO TRUSTEE 1.00 X 0 0 0 J WYATT GRUBER PRESIDENT 2.00 X X 0 0 0 DAVID L HOROWITZ TRUSTEE 1.00 X 0 0 0 FRANK A HUERTA TRUSTEE 1.00 X 0 0 0 DAN EMMETT LIFE TRUSTEE 1.00 X 0 0 0 MONIQUE F PARSONS CHAIR 2.00 X X 0 0 0 LISA BROWNE STANSON TRUSTEE 1.00 X 0 0 0 NELSON JONES LIFE TRUSTEE 1.00 X 0 0 0 PALMER JACKSON TRUSTEE 1.00 X 0 0 0 CASEY MCCANN TRUSTEE 1.00 X 0 0 0 JANET C JONES TRUSTEE 1.00 X 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 40.00 X X 411412 0 64927 SEBASTIAN MAN TRUSTEE 1.00 X 0 0 0 EDWARD R SIMPSON TRUSTEE 1.00 X 0 0 0 MIMI BROWN TRUSTEE 1.00 X 0 0 0 SHELIA MARMON TRUSTEE 1.00 X 0 0 0 MARIANNE SPRAGUE TRUSTEE 1.00 X 0 0 0 JESSICA BOWLIN TRUSTEE 1.00 X 0 0 0 ERIC C TAYLOR VICE PRESIDENT 2.00 X X 0 0 0 ROSALIND EMMETT NIEMAN TRUSTEE 1.00 X 0 0 0 CHRIS MALONEY TRUSTEE 1.00 X 0 0 0 CALGARY AVANSINO TRUSTEE 1.00 X 0 0 0 ELLIS JONES TRUSTEE 1.00 X 0 0 0 DAVID TUNNELL TRUSTEE 1.00 X 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 40.00 X 216000 0 34771 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRAT 40.00 X 158500 0 28200 JASON DORION ASST HEADMASTER 40.00 X 165000 0 29063 JOHN TILTON CONTROLLER 40.00 X 125000 0 21292 TAMAR ADEGBILE COLLEGE COUNSELING ADMINIS 40.00 X 120500 0 25721 LINDSAY NEWLOVE COLLEGE COUNSELING ADMINIS 1.00 X 152250 0 23921 1348662 0 227895 15 0 1 0 ARAMARK 1101 MARKET ST PHILADELPHIA PA 19107 FOOD SERVICE 1380008 GENSLER AND ASSOCIATES 500 S FIGUEROA ST LOS ANGELES CA 90071 ARCHITECT 647615 CASTRO'S CLEANING 266 APPLE GROVE LANE SANTA BARBARA CA 93105 POST-FIRE CLEAN-UP 537477 HARTIGAN AND FOLEY 1056 E META ST SUITE 101 VENTURA CA 93001 CONTRACTORS 495420 MNS ENGINEERS INC 201 N CALLE CESAR CHAVEZ SUITE 30 SANTA BARBARA CA 93103 CONSULTANTS 261113 10 9604144 1042134 9604144 TUITION & BOOKS 611600 16929707 16929707 CAMP INCOME 611600 837573 837573 17767280 4129663 4129663 9795170 10203364 -408194 -408194 -408194 MISCELLANEOUS 611600 1386286 1386286 CROP PROCEEDS-AVOCADOS 111000 -109678 -109678 1276608 32369501 19153566 -109678 3721469 5165415 5165415 745134 489679 255455 9071462 6483120 1877947 710395 855331 611816 175794 67721 1508133 1241900 173978 92255 671916 477679 145103 49134 3750 3750 76371 76371 41050 41050 167500 167500 18960 18960 328044 17752 289916 20376 385205 379402 5239 564 485811 460758 25053 255367 123253 62306 69808 38880 38880 132409 132409 2242317 2130202 112115 231543 231543 FOOD AND HEALTH SERVICE 1246448 1246448 PROGRAM MAINTENANCE & S 1212675 1212675 ADMINISTRATION 1128470 1128470 STUDENT ACTIVITIES & SE 435022 435022 1285410 794432 181519 309459 27732623 21269553 5143358 1319712 2760 3010 6792212 8079053 11096450 13103054 274928 350248 48770 49899 347954 312287 76259926 34176091 41169097 42083835 78751562 88088580 16636710 13657113 5155885 3695425 1442118 1504157 161718446 170926661 1235155 1369796 5841151 6833283 4497196 3371902 539743 574447 12113245 12149428 X 38064113 39206601 53512243 57551051 58028845 62019581 149605201 158777233 161718446 170926661 X 4636878 4457471 77683 X X 0 1 X 1 0 X 104937129 3913055 7821635 4419903 112251916 92107006 2531264 14768203 4469344 104937129 96979470 1593382 -1633300 4832546 92107006 95979565 2757089 2142085 3899269 96979470 83828495 2204212 13714868 3768010 95979565 0.55250 0.44750 0 0 5112055 5112055 57333362 57333362 8458677 8458677 5355832 5355832 34176091 -34176091 42083835 DOMESTIC EQUITIES 9911313 F INTERNATIONAL EQUITIES 3745800 F 13657113 RESERVE FOR UNEMPLOYMENT CLAIMS 10000 457(B) PLAN LIABILITY 283157 LIABILITIES UNDER CHARITABLE TRUST 281290 574447 X 31739240 4457471 77683 4535154 27204086 5165415 5165415 32369501 22567208 0 22567208 5165415 5165415 27732623 PART V, LINE 4: GIFTS TO THE ENDOWMENT ARE AN INVESTMENT IN THE LONG-TERM FINANCIAL HEALTH OF THE INSTITUTION. INCOME FROM EACH OF THE SCHOOL'S ENDOWED FUNDS IS USED TO FUND THE SCHOOL'S PROGRAM IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVE PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE ENDOWMENT CURRENTLY PROVIDES NEARLY 29% OF THE SCHOOL'S OPERATING BUDGET. PART X, LINE 2: THE SCHOOL IS A CALIFORNIA NONPROFIT CORPORATION, WHICH IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION NUMBER 501(C)(3) AND STATE OF CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D); THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE SCHOOL EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLE ESTIMABLE. AS OF JUNE 30, 2018, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE SCHOOL FILES TAX RETURNS IN CALIFORNIA AND U.S. FEDERAL JURISDICTIONS. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE JUNE 30, 2014 AND 2013, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE TRUSTS 77,683. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 5,165,415. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 5,165,415. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CATE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. 0 EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING & PROGRAM SERVICES ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL THROUGH HOSTING A CONFERENCE. 6590 0 0 0 0 0 0 6590 0 6590 FINANCIAL AID FOR TUITION AFRICA 3 181200 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION SOUTH ASIA 1 60400 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK 0 0 0 0 0 0 PART I, LINE 2: ALL ASSISTANCE TO FOREIGN INDIVIDUALS IS USED TO HELP FOREIGN STUDENTS ATTEND THE SCHOOL, WHICH IS LOCATED IN THE UNITED STATES. PART I, LINE 3: EXPENDITURES ARE AUTHORIZED AND ACCOUNTED FOR BY THE UNITED STATES BASED SCHOOL IN ORDER TO SEND SEVERAL STAFF ON A COMBINATION ADMISSIONS/FUNDRAISING TRIP TO SEVERAL ASIAN COUNTRIES TO MEET WITH PROSPECTIVE STUDENTS AND DONORS. 1 SCHOLARSHIPS AND FINANCIAL AID FOR STUDENTS 79 5165415 BOOK ASSISTANCE IS IN THE FORM OF FINANCIAL AID AND SCHOLARSHIPS FOR SELECTED STUDENTS. PART I, LINE 2: ALL ASSISTANCE IS IN THE FORM OF EITHER SCHOLARSHIPS OR FINANCIAL AID AND IS USED FOR TUITION FOR SELECTED STUDENTS IN ORDER FOR THEM TO ATTEND THE SCHOOL. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 411412 0 0 0 0 0 45255 0 19672 0 476339 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 216000 0 0 0 0 0 23760 0 11011 0 250771 0 0 0 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRAT 158500 0 0 0 0 0 17435 0 10765 0 186700 0 0 0 JASON DORION ASST HEADMASTER 165000 0 0 0 0 0 18150 0 10913 0 194063 0 0 0 LINDSAY NEWLOVE COLLEGE COUNSELING ADMINIS 152250 0 0 0 0 0 16748 0 7173 0 176171 0 0 0 PART I, LINE 1A ORGANIZATION PROVIDES HOUSING FOR HEADMASTER,AND ASSISTANT HEADMASTER AS ORGANZIATION IS A BOARDING SCHOOL WITH STUDENTS LIVING ON CAMPUS. PART I, LINE 4B THE SCHOOL ADOPTED A 457(B) DEFERRED COMPENSATION PLAN FOR A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE PLAN CURRENTLY COVERS ONE EMPLOYEE, BENJAMIN D. WILLIAMS, HEADMASTER. THE TOTAL CONTRIBUTED TO THE PLAN DURING THE FISCAL YEAR ENDING JUNE 30, 2018 WAS $21,166. X 37 974464 MARKET PRICES X 14 22414 ESTIMATED FMV X EVENT RECEPTIONS 22 45256 ESTIMATED FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEWED BY BUSINESS MANAGER SANDI PIERCE AND THEN PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DURING A TRUSTEE MEETING, BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS WILL BE INVESTIGATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR EMPLOYEES INCLUDING THE HEADMASTER, ASSISTANT HEADMASTER, AND BUSINESS MANAGER IS FIRST REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. ALSO, COMPENSATION AMOUNTS ARE COMPARED TO DATA OF OTHER COMPARABLE PRIVATE SCHOOLS MAINTAINED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 SCHOOL WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUSTS 77,683. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS ESTABLISHED AN AUDIT COMMITTEE TO OVERSEE THE ANNUAL FINANCIAL STATEMENT AUDIT.