BRENTWOOD SCHOOL: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- BRENTWOOD SCHOOL (EIN 95-1426236)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-02
- IRS object ID
- 201911229349301766
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-02T18:35:44-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N LAKE AVE SUITE 900 | AddressLine1Txt |
| City | PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951426236 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRENTWOOD SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BREN | BusinessNameControlTxt |
| Phone | 3104769633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 SOUTH BARRINGTON PLACE | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90049 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSANNE MCNEIL ENG | PersonNm |
| Person Title | DIRECTOR OF FIN & ACCT | PersonTitleTxt |
| Phone | 3104769633 | PhoneNum |
| Signature | 2019-05-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID ROBYDEK | PreparerPersonNm |
| PTIN | P02127582 | PTIN |
| Phone | 6267933600 | PhoneNum |
| Preparation | 2019-04-22 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.137.57.251 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-01 | IPDt |
| IP Tm | 14:36:20 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 3605098DE1C5714001CCA2EBA3FCCF3F67934A02 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C6A37568A41E0AB8BE07FF512B9036924B050377 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL RIERA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 SOUTH BARRINGTON PLACE | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90049 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,262,241 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BWSCAMPUS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | INSPIRE STUDENTS TO THINK CRITICALLY & CREATIVELY, ACT ETHICALLY, & SHAPE A FUTURE W/ MEANING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 491 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,595,318 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,496,733 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,032,306 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,639,035 | CYProgramServiceRevenueAmt |
| PY Investment Income | $562,994 | PYInvestmentIncomeAmt |
| CY Investment Income | $808,667 | CYInvestmentIncomeAmt |
| PY Other Revenue | $577,142 | PYOtherRevenueAmt |
| CY Other Revenue | $655,028 | CYOtherRevenueAmt |
| PY Total Revenue | $52,767,760 | PYTotalRevenueAmt |
| CY Total Revenue | $52,599,463 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,545,128 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,135,428 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $27,782,292 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $29,063,832 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,494,901 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,108,420 | PYOtherExpensesAmt |
| CY Other Expenses | $13,467,920 | CYOtherExpensesAmt |
| PY Total Expenses | $44,435,840 | PYTotalExpensesAmt |
| CY Total Expenses | $46,667,180 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,331,920 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,932,283 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $106,478,198 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,010,333 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $41,062,572 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $45,538,794 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $65,415,626 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $71,471,539 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BRENTWOOD INSPIRES EVERY STUDENT TO THINK CRITICALLY AND CREATIVELY, ACT ETHICALLY, AND SHAPE A FUTURE WITH MEANING. THE CORE VALUES ARE TRUST, RESPECT, RESPONSIBILITY, HONESTY, CARING, COMMUNITY, AND DIVERSITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $37,671,708 | ExpenseAmt |
| Grant | $4,135,428 | GrantAmt |
| Revenue | $41,639,035 | RevenueAmt |
| Desc | BRENTWOOD SCHOOL IS A VIBRANT AND DIVERSE COMMUNITY WHOSE PURPOSE IS TO PROMOTE PERSONAL AND INTELLECTUAL GROWTH. THE SCHOOL PROVIDES CHALLENGING, ENGAGING PROGRAMS IN A NURTURING LEARNING ENVIRONMENT, DEVOTING CARE AND ATTENTION TO EVERY STUDENT. BRENTWOOD SCHOOL'S OPERATIONS PRINCIPALLY CONSIST OF PROVIDING EDUCATIONAL SERVICES TO ITS STUDENTS. THE SCHOOL'S TOTAL ENROLLMENT IS APPROXIMATELY 1,025 STUDENTS, WITH 725 STUDENTS IN UPPER AND MIDDLE SCHOOLS AND 300 STUDENTS IN THE LOWER SCHOOL. OF THE TOTAL ENROLLMENT IN THE 2017-18 SCHOOL YEAR, 134 RECEIVED FINANCIAL AID. EACH YEAR IN GRADES 7-12, OVER 200 COURSES ARE OFFERED, INCLUDING 25 AP COURSES. THE AVERAGE NUMBER OF STUDENTS PER GRADE FOR THE UPPER AND MIDDLE SCHOOLS IS 115 STUDENTS. THE 2017-18 GRADUATING CLASS WAS 115 STUDENTS. FOR THE LOWER SCHOOL, THERE ARE APPROXIMATELY 44 STUDENTS PER GRADE. | Desc |
| Total Program Service Expenses | $37,671,708 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 157 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 491 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUSANNE MCNEIL ENG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3104769633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 S BARRINGTON PLACE | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90049 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DAVID NATHANSON | ||||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JERRY GREENBERG | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN TIPTON | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LANCE MILKEN | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANTONIETA ARANGO | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIKA ARONSON | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARC EZRALOW | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LANI FAUVRE | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CALISTA FLOCKHART FORD | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| IRWIN GOLD | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM GORDON | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RYAN GUTIERREZ | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMIE HALPER | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT KLEIN | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID KOHL | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN LEE | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TANYA LOPEZ-BROOKS | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JIMMY LUSTIG | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH MILKEN | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LOREN MONTGOMERY | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BEN NAZARIAN | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANGELA REDDOCK-WRIGHT | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| EDEN ROMICK | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NADINE WATT | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID WONG | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL RIERA | ||||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $517,187 | $0 | $81,166 | |||
| NA'EEM SALAAM | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $250,390 | $0 | $14,182 | |||
| DAWN CUNNION | ||||||||
| ASSOCIATE HEAD OF SCHOOL | 40.00 | $266,265 | $0 | $36,219 | Yes (X) | |||
| GENNIFER YOSHIMARU | ||||||||
| ASSOC HOS FOR ADVANCEMENT | 40.00 | $248,074 | $0 | $62,815 | Yes (X) | |||
| MITCHELL MCDIFFETT | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $215,379 | $0 | $26,156 | Yes (X) | |||
| DAVID VELASQUEZ | ||||||||
| ASSOC HOS FOR EXTERNAL AFFAIRS | 40.00 | $180,119 | $0 | $25,794 | Yes (X) | |||
| VICTOR PESIRI | ||||||||
| DIRECTOR OF FACILITIES | 40.00 | $169,002 | $0 | $14,446 | Yes (X) | |||
| DIANE OLIVEIRA | ||||||||
| MIDDLE SCHOOL DIRECTOR | 40.00 | $156,234 | $0 | $14,289 | Yes (X) | |||
| RYAN BOCCUZZI | ||||||||
| UPPER SCHOOL DIRECTOR | 40.00 | $151,786 | $0 | $12,222 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,154,436 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $287,289 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 43 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TECHLINE SPORTS LIGHTING LLC | |||||
| 15303 STORM DRIVE | AUSTIN | TX | 78734 | CONSTRUCTION | $711,950 |
| SAW & ASSOCIATES | |||||
| 3859 CARDIFF AVE SUITE B | CULVER CITY | CA | 90232 | PROJECT MANAGEMENT | $272,727 |
| DAVID A RUBIN DBA LAND COLLECTIVE LLC | |||||
| 57 N SECOND STREET | PHILADELPHIA | PA | 19106 | ARCHITECTURE | $153,476 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $216,995 | FundraisingAmt |
| All Other Contributions | $9,279,738 | AllOtherContributionsAmt |
| Noncash Contributions | $233,719 | NoncashContributionsAmt |
| Total Contributions | $9,496,733 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $40,541,614 | $40,541,614 |
| SUMMER SCHOOL | 611710 | $597,534 | $597,534 |
| OTHER PROGRAM ACTIVITY | 611710 | $275,581 | $275,581 |
| RETREAT | 611710 | $224,306 | $224,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,639,035 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $808,667 | TotalRevenueColumnAmt |
| Exclusion | $808,667 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $467,268 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $216,995 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $288,452 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $178,816 | TotalRevenueColumnAmt |
| Exclusion | $178,816 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,255,902 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,374,326 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$118,424 | TotalRevenueColumnAmt |
| Exclusion | -$118,424 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| TRANSPORTATION | 480000 | $529,915 | $529,915 |
| MISCELLANEOUS INCOME | 900099 | $64,721 | $64,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $594,636 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,599,463 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,639,035 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,463,695 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,135,428 | TotalAmt |
| Program Services | $4,135,428 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,389,140 | TotalAmt |
| Management And General | $1,101,795 | ManagementAndGeneralAmt |
| Fundraising | $287,345 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,151,968 | TotalAmt |
| Program Services | $17,929,699 | ProgramServicesAmt |
| Management And General | $1,937,099 | ManagementAndGeneralAmt |
| Fundraising | $1,285,170 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,088,276 | TotalAmt |
| Program Services | $916,802 | ProgramServicesAmt |
| Management And General | $102,714 | ManagementAndGeneralAmt |
| Fundraising | $68,760 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,854,484 | TotalAmt |
| Program Services | $3,511,624 | ProgramServicesAmt |
| Management And General | $197,704 | ManagementAndGeneralAmt |
| Fundraising | $145,156 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,579,964 | TotalAmt |
| Program Services | $1,263,971 | ProgramServicesAmt |
| Management And General | $221,195 | ManagementAndGeneralAmt |
| Fundraising | $94,798 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,815 | TotalAmt |
| Management And General | $55,815 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,397 | TotalAmt |
| Management And General | $331,397 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,860 | TotalAmt |
| Management And General | $53,860 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,717,514 | TotalAmt |
| Program Services | $308,597 | ProgramServicesAmt |
| Management And General | $822,176 | ManagementAndGeneralAmt |
| Fundraising | $586,741 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,409 | TotalAmt |
| Program Services | $432,409 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,056,018 | TotalAmt |
| Program Services | $1,002,907 | ProgramServicesAmt |
| Management And General | $53,111 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,573 | TotalAmt |
| Program Services | $46,651 | ProgramServicesAmt |
| Management And General | $15,479 | ManagementAndGeneralAmt |
| Fundraising | $5,443 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,056 | TotalAmt |
| Program Services | $143,674 | ProgramServicesAmt |
| Management And General | $27,894 | ManagementAndGeneralAmt |
| Fundraising | $21,488 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,038 | TotalAmt |
| Program Services | $594,014 | ProgramServicesAmt |
| Management And General | $70,024 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,014,271 | TotalAmt |
| Program Services | $2,692,343 | ProgramServicesAmt |
| Management And General | $321,928 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $771,714 | TotalAmt |
| Management And General | $771,714 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT ACTIVITIES | $1,937,472 | $1,937,472 | |
| STUDENT TRANSPORTATION | $1,476,841 | $1,476,841 | |
| BUILDINGS, GROUNDS AND | $1,279,276 | $1,279,276 | |
| MISCELLANEOUS | $416,666 | $416,666 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,667,180 | TotalAmt |
| Program Services | $37,671,708 | ProgramServicesAmt |
| Management And General | $6,500,571 | ManagementAndGeneralAmt |
| Fundraising | $2,494,901 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,659,286 | BOYAmt |
| EOY | $10,108,948 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,291,098 | BOYAmt |
| EOY | $18,848,647 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,334,775 | BOYAmt |
| EOY | $16,106,648 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,807 | BOYAmt |
| EOY | $118,863 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,993 | BOYAmt |
| EOY | $73,247 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,523 | BOYAmt |
| EOY | $1,229,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $113,689,167 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,762,397 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,904,997 | BOYAmt |
| EOY | $51,926,770 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,812,785 | BOYAmt |
| EOY | $16,438,649 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,786,896 | BOYAmt |
| EOY | $2,159,211 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,038 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,478,198 | BOYAmt |
| EOY | $117,010,333 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,474,888 | BOYAmt |
| EOY | $8,676,705 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,080,553 | BOYAmt |
| EOY | $18,306,354 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,320,000 | BOYAmt |
| EOY | $16,361,723 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,143 | BOYAmt |
| EOY | $97,024 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,096,988 | BOYAmt |
| EOY | $2,096,988 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,062,572 | BOYAmt |
| EOY | $45,538,794 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,417,144 | BOYAmt |
| EOY | $54,327,556 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,807,560 | BOYAmt |
| EOY | $13,904,505 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,190,922 | BOYAmt |
| EOY | $3,239,478 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,415,626 | BOYAmt |
| EOY | $71,471,539 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,478,198 | BOYAmt |
| EOY | $117,010,333 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,932,283 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $123,630 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,050,047 | BeginningYearBalanceAmt |
| Contributions | $483,556 | ContributionsAmt |
| Investment Earnings Or Losses | $890,372 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $17,423,975 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,072,716 | BeginningYearBalanceAmt |
| Contributions | $688,854 | ContributionsAmt |
| Investment Earnings Or Losses | $1,288,477 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $16,050,047 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,443,272 | BeginningYearBalanceAmt |
| Contributions | $639,059 | ContributionsAmt |
| Investment Earnings Or Losses | -$9,615 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $14,072,716 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,938,554 | BeginningYearBalanceAmt |
| Contributions | $536,659 | ContributionsAmt |
| Investment Earnings Or Losses | -$31,941 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $13,443,272 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,419,533 | BeginningYearBalanceAmt |
| Contributions | $205,409 | ContributionsAmt |
| Investment Earnings Or Losses | $1,313,612 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $12,938,554 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.70830 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.18590 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.10580 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,677,636 | OtherCostOrOtherBasisAmt |
| Book Value | $6,677,636 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,355,681 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,837,990 | DepreciationAmt |
| Book Value | $8,517,691 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,849,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,254,883 | DepreciationAmt |
| Book Value | $3,594,884 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,137,684 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,523,160 | DepreciationAmt |
| Book Value | $1,614,524 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,668,399 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,146,364 | DepreciationAmt |
| Book Value | $31,522,035 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $51,926,770 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $49,961,991 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $123,630 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,374,326 | OtherRevenueAmt |
| Revenue Not Reported | $1,497,956 | RevenueNotReportedAmt |
| Revenue Subtotal | $48,464,035 | RevenueSubtotalAmt |
| Other Revenues Not Included | $4,135,428 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,135,428 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $52,599,463 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $43,906,078 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,374,326 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,374,326 | ExpensesNotReportedAmt |
| Expenses Subtotal | $42,531,752 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,135,428 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,135,428 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,667,180 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE SCHOOL HAS AGENCY/TRUST ACCOUNTS WHEREBY IT HOLDS FUNDS FOR A VARIETY OF ON-CAMPUS CLUBS, STUDENT ACTIVITIES AND THE PARENT ASSOCIATION. |
| PART V, LINE 4: | THE PURPOSE OF THE ENDOWMENT IS TO SUPPORT THE MISSION OF BRENTWOOD SCHOOL. |
| PART X, LINE 2: | THE SCHOOL HAS FAVORABLE DETERMINATION LETTERS INDICATING IT HAS QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF BOOKSTORE AND LUNCH PROGRAM (INCLUDING CATERING) 1,374,326. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED IN REVENUE 4,135,428. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF BOOKSTORE AND LUNCH PROGRAM (INCLUDING CATERING) 1,374,326. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID REPORTED NET OF TUITION 4,135,428. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL HAS ITS RACIALLY NONDISCRIMINATORY POLICY PUBLISHED IN THE PUBLIC NEWSPAPER. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $904,106 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $904,106 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $904,106 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPRING BENEFIT | Event1Nm |
| Gross Receipts Event1 | $414,631 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $216,995 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $197,636 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $83,696 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $28,372 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $5,300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $74,125 | OtherDirectExpensesEvent1Amt |
| Event2 | PARTY BOOK, EAGLE WEAR AND PARENT U | Event2Nm |
| Gross Receipts Event2 | $269,500 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $269,500 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $55,092 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $684,131 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $216,995 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $467,136 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $83,696 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $28,372 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $5,300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $129,217 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $246,585 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $220,551 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 134 | RecipientCnt |
| Cash Grant | $4,135,428 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID IS AWARDED TO ADMITTED STUDENTS BASED ON DEMONSTRATED NEED. NEED IS DETERMINED FROM INFORMATION CONTAINED IN THE PARENTS' FINANCIAL STATEMENT FORM. GRANT FUNDS ARE APPLIED DIRECTLY TO TUITION CHARGES FOR STUDENTS, AS WELL AS OTHER CHARGES SUCH AS RETREATS, BOOKS AND SCHOOL TRIPS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL RIERA | ||||||||||||||
| HEAD OF SCHOOL | $448,187 | $0 | $45,000 | $0 | $24,000 | $0 | $31,588 | $0 | $49,578 | $0 | $598,353 | $0 | $0 | $0 |
| NA'EEM SALAAM | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $242,411 | $0 | $0 | $0 | $7,979 | $0 | $7,468 | $0 | $6,714 | $0 | $264,572 | $0 | $0 | $0 |
| DAWN CUNNION | ||||||||||||||
| ASSOCIATE HEAD OF SCHOOL | $242,265 | $0 | $0 | $0 | $24,000 | $0 | $26,619 | $0 | $9,600 | $0 | $302,484 | $0 | $0 | $0 |
| GENNIFER YOSHIMARU | ||||||||||||||
| ASSOC HOS FOR ADVANCEMENT | $224,074 | $0 | $0 | $0 | $24,000 | $0 | $13,237 | $0 | $49,578 | $0 | $310,889 | $0 | $0 | $0 |
| MITCHELL MCDIFFETT | ||||||||||||||
| DIRECTOR OF FINANCE | $194,579 | $0 | $0 | $0 | $20,800 | $0 | $16,556 | $0 | $9,600 | $0 | $241,535 | $0 | $0 | $0 |
| DAVID VELASQUEZ | ||||||||||||||
| ASSOC HOS FOR EXTERNAL AFFAIRS | $162,119 | $0 | $0 | $0 | $18,000 | $0 | $18,145 | $0 | $7,649 | $0 | $205,913 | $0 | $0 | $0 |
| VICTOR PESIRI | ||||||||||||||
| DIRECTOR OF FACILITIES | $160,926 | $0 | $0 | $0 | $8,076 | $0 | $4,846 | $0 | $9,600 | $0 | $183,448 | $0 | $0 | $0 |
| DIANE OLIVEIRA | ||||||||||||||
| MIDDLE SCHOOL DIRECTOR | $151,545 | $0 | $0 | $0 | $4,689 | $0 | $4,689 | $0 | $9,600 | $0 | $170,523 | $0 | $0 | $0 |
| RYAN BOCCUZZI | ||||||||||||||
| UPPER SCHOOL DIRECTOR | $133,786 | $0 | $0 | $0 | $18,000 | $0 | $4,548 | $0 | $7,674 | $0 | $164,008 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE HEAD OF THE SCHOOL IS CONTRACTUALLY REQUIRED TO OCCUPY SCHOOL-OWNED HOUSING ADJACENT TO THE SCHOOL, WHERE HE ALSO REGULARLY ENTERTAINS FOR SCHOOL-RELATED FUNCTIONS. IN ADDITION, FOR THE SCHOOL'S CONVENIENCE, HOUSE CLEANING SERVICES ARE PROVIDED TO MAINTAIN THE RESIDENCE. |
| PART I, LINE 7 | DISCRETIONARY BONUSES PAID TO MICHAEL RIERA, HEAD OF SCHOOL, $45,000. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA INFRASTRUCTURE & ECONOMIC DFV BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 630304653 | BondIssuerEIN |
| Bond Issued | 2014-09-23 | BondIssuedDt |
| Issue Price | $39,800,000 | IssuePriceAmt |
| Purpose | PAY OFF PRIOR BOND AND CONSTRUCTION | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $39,800,000 | TotalProceedsAmt |
| Refunding Escrow | $10,873,008 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $350,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,174,890 | CapitalExpendituresAmt |
| Other Spent Proceeds | $1,902,102 | OtherSpentProceedsAmt |
| Unspent | $22,500,000 | UnspentAmt |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | Yes (1) | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | OFFICER & KEY EMPLOYEE | RelationshipWithOrgTxt |
| Cash Grant | $79,955 | CashGrantAmt |
| Type Of Assistance | TUITION REMISSION | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION REMISSION | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 27 | ContributionCnt |
| Noncash Contributions Rpt F990 | $233,719 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV ON DATE OF GIFT | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | EXECUTIVE COMMITTEE THE EXECUTIVE COMMITTEE SHALL DISCUSS PROBLEMS, ISSUES AND MATTERS REQUIRING DECISION TO BE BROUGHT BEFORE THE BOARD OF TRUSTEES AND PRESENT SUCH PROBLEMS, ISSUES AND MATTERS TO THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD, EXCEPT WITH RESPECT TO: A. THE FILLING OF VACANCIES ON THE BOARD OF TRUSTEES OR IN ANY COMMITTEE WHICH HAS THE AUTHORITY OF THE BOARD; B. THE FIXING OF COMPENSATION OF THE TRUSTEES FOR SERVING ON THE BOARD OR ON ANY COMMITTEE; C. THE AMENDMENT OR REPEAL OF BYLAWS OR THE ADOPTION OF NEW BYLAWS; D. THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD OF TRUSTEES WHICH BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR REPEALABLE; E. THE APPOINTMENT OF ANY OTHER COMMITTEES OF THE BOARD OF TRUSTEES OR THE MEMBERS OF THESE COMMITTEES; F. THE EXPENDITURE OF CORPORATE FUNDS TO SUPPORT A NOMINEE FOR TRUSTEE AFTER THERE ARE MORE PERSONS NOMINATED FOR TRUSTEE THAN CAN BE ELECTED; G. WITH RESPECT TO ANY ASSETS HELD IN CHARITABLE TRUST, THE APPROVAL OF ANY SELF-DEALING TRANSACTION, EXCEPT AS PROVIDED IN CALIFORNIA CORPORATIONS CODE SECTION 5233(D)(3); AND H. THE APPROVAL OF ANY ACTION FOR WHICH THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW ALSO REQUIRES APPROVAL OF THE MEMBERS OR APPROVAL OF A MAJORITY OF ALL MEMBERS. THE EXECUTIVE COMMITTEE SHALL HAVE AT LEAST THREE (3) MEMBERS, WHO SHALL BE ELECTED AMONG THE FOLLOWING MEMBERS OF THE BOARD OF TRUSTEES: THE CHAIRPERSON OF THE BOARD; THE TRUSTEES ACTING AS CHAIRPERSONS FOR EACH STANDING COMMITTEE, WITH THE EXCEPTION OF THE AUDIT COMMITTEE; THE VICE CHAIRPERSON; THE TREASURER; THE SECRETARY; AND SUCH OTHER TRUSTEES AS THE BOARD SHALL SELECT. THE HEAD OF SCHOOL SHALL SERVE AS AN EX OFFICIO NON-VOTING PARTICIPANT AT EACH EXECUTIVE COMMITTEE MEETING. THE BOARD OF TRUSTEES SHALL ELECT THE MEMBERS OF THE EXECUTIVE COMMITTEE BY A MAJORITY VOTE OF THE TRUSTEES THEN IN OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION SUBMITTED BY MANAGEMENT. ONCE THE DRAFT RETURN IS REVIEWED COMPLETELY BY THE MANAGEMENT, IT IS THEN PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD OF TRUSTEE MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST DOCUMENT ANNUALLY. ALL POTENTIAL CONFLICTS ARE FOLLOWED UP AND NOTED. THESE FORMS ARE KEPT BY THE ASSISTANT TO THE HEAD OF THE SCHOOL. A TRUSTEE WHO IS INVOLVED IN A POTENTIAL CONFLICT OF INTEREST IS NOT ALLOWED TO VOTE ON ANY MATTERS RELATED WITH THE CONFLICT OF INTEREST. FOLLOWING DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD CHAIR SHALL DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS, AND, IF SO, THE CHAIR SHALL REFER THE MATTER TO THE AUDIT COMMITTEE, WHICH SHALL DETERMINE HOW BEST TO PROTECT THE SCHOOL'S INTERESTS. THE CHAIR OF THE BOARD SHALL DISCLOSE HIS OR HER OWN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO THE CHAIR OF THE AUDIT COMMITTEE, WHO SHALL DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS AND, IF SO, REFER THE MATTER TO THE AUDIT COMMITTEE, WHICH SHALL DETERMINE HOW BEST TO PROTECT THE SCHOOL'S INTERESTS. PROCEEDINGS ARE DOCUMENTED AS APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE HEAD OF THE SCHOOL. DETERMINATIONS ARE MADE BY COMPARISONS WITH DATA OBTAINED FROM CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS (CAIS) AND INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION (CAL ISBOA). THE DELIBERATION AND DECISION ARE DOCUMENTED. THIS PROCESS LAST OCCURRED IN 2015. THE AUDIT COMMITTEE MEETS ANNUALLY TO DETERMINE THE SALARIES OF OTHER OFFICERS AND KEY EMPLOYEES THROUGH REVIEW OF INDEX AND CAL ISBOA SALARY SURVEYS. THE DELIBERATION AND DECISION ARE DOCUMENTED. THIS PROCESS LAST OCCURRED IN 2017. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |