2019-01-22T16:31:54-06:00 2018-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2017-07-01 941492272 THE COLLEGE PREPARATORY SCHOOL COLL 5106520111 6100 BROADWAY OAKLAND CA 94618 JAMES CERVANTES CHAIR OF BOARD OF TRUSTEES 5106520111 2019-01-08 1 KATY BROWN P00650274 9257902600 2019-01-08 38.111.205.16 2019-01-08 17:38:48 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 32CDE991C152F389A30DE5702E9B7F379660D813 2017 2019-02-21 02:37:17Z THANH TRAN 6100 BROADWAY OAKLAND CA 94618 21384671 0 X WWW.COLLEGE-PREP.ORG X 1960 CA THE COLLEGE PREPARATORY SCHOOL PREPARES STUDENTS FOR COLLEGE AND UNIVERSITY STUDY AND FOR PRODUCTIVE, ETHICAL LIVES. 18 18 120 350 0 0 2194638 3916182 14923954 15627300 279119 833168 8126 -7937 17405837 20368713 2262124 2481040 0 0 10087037 10619513 0 37000 1112014 3919144 4237034 16268305 17374587 1137532 2994126 48669508 53293726 8397947 8931386 40271561 44362340 X AT COLLEGE PREP WE BELIEVE IN THE FOUNDATIONAL IMPORTANCE OF SCHOLARSHIP, THE VALUE OF DIALOGUE, AND THE NEED FOR ACADEMICALLY CURIOUS YOUNG PEOPLE TO BELONG TO A KIND, CREATIVE, DIVERSE, AND JOYFUL COMMUNITY. WE CHALLENGE OUR STUDENTS TO ENGAGE DEEPLY IN LEARNING, APPRECIATE ONE ANOTHER, AND GROW INTO ADULTS WHO ARE INTELLECTUALLY ADVENTUROUS, ETHICALLY SURE-FOOTED, AND GENEROUS OF HEART AND SPIRIT. 0 0 13273502 2481040 15627300 THE COLLEGE PREPARATORY SCHOOL IS AN INDEPENDENT, CO-EDUCATIONAL DAY SCHOOL IN OAKLAND, CALIFORNIA, GRADES 9 THROUGH 12. FOR THE 2017-18 SCHOOL YEAR, THE COLLEGE PREPARATORY SCHOOL PROVIDED AN INSPIRING EDUCATION TO 365 STUDENTS, 60% OF WHOM WERE STUDENTS OF COLOR, AND 24% OF WHOM RECEIVED $2.5 MILLION IN NEED-BASED FINANCIAL AID.FOR THE 2017-18 SCHOOL YEAR, THE COLLEGE PREPARATORY SCHOOL GRADUATED AND MATRICULATED 92 SENIORS TO 9 U.S. PUBLIC UNIVERSITIES, 39 U.S. PRIVATE UNIVERSITIES, AND 2 INTERNATIONAL UNIVERSITIES. 13273502 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 43 0 1 120 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X CRISTINA MONTEIRO CONTROLLER 5104202344 6100 BROADWAY OAKLAND CA 94618 JIM CERVANTES TRUSTEE, CHAIR 4.00 X X 0 0 0 LAUREN ADAMS TRUSTEE, VICE CHAIR, SECRE 4.00 X X 0 0 0 KEVIN KATARI TRUSTEE, TREASURER 4.00 X X 0 0 0 DICK ATKINSON TRUSTEE 2.00 X 0 0 0 ALICE CHO TRUSTEE 2.00 X 0 0 0 KATIE FERRIER TRUSTEE 2.00 X 0 0 0 AJAY GUPTA TRUSTEE 2.00 X 0 0 0 JONATHAN HARRIS TRUSTEE 2.00 X 0 0 0 ADRIENNE HOGG TRUSTEE 2.00 X 0 0 0 PAM JOHANN TRUSTEE 2.00 X 0 0 0 BRETT JOHNSON TRUSTEE 2.00 X 0 0 0 SUE LIN TRUSTEE 2.00 X 0 0 0 SARAH MARCHICK TRUSTEE 2.00 X 0 0 0 TREVA REID TRUSTEE 2.00 X 0 0 0 ALEXANDER SAH TRUSTEE 2.00 X 0 0 0 ANEEMA VAN GROENOU TRUSTEE 2.00 X 0 0 0 JASON WALTHALL TRUSTEE 2.00 X 0 0 0 RICHARD WHITMORE TRUSTEE 2.00 X 0 0 0 MONIQUE DEVANE HEAD OF SCHOOL 60.00 X 381578 0 132262 JANE H CARNEY CHIEF FINANCIAL OFFICER 60.00 X 231425 0 34516 SARA SACKNER DIRECTOR OF DEVELOPMENT 40.00 X 186800 0 29028 MARTIN BONILLA DIRECTOR OF COLLEGE COUNSE 40.00 X 168200 0 24357 KURT PATZNER TEACHER 40.00 X 166659 0 15308 SHARONA BARZILAY TEACHER/ASST. HEAD OF SCHOOL 40.00 X 161941 0 13318 DAVID KOJAN TEACHER/ASST. HEAD OF SCHOOL 40.00 X 159250 0 9111 STEVE CHABON DEAN OF STUDENTS 40.00 X 134713 0 18694 1590566 0 276594 29 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 MAINTENANCE AND CUSTODIAL 764577 BALCAL CONSTRUCTION INC PO BOX 5720 NAPA CA 94581 CONSTRUCTION 288510 THE WHALEN BEREZ GROUP 209 HEYERS MILL ROAD COLTS NECK NJ 07722 CONSTRUCTION 241006 MOORE MECHANICAL 6575-D TRINITY COURT DUBLIN CA 94568 CONSTRUCTION 197012 BLACK DIAMOND PAVING INC 23098 CONNECTICUT STREET HAYWARD CA 94545 ASPHALT REPAVING 150141 5 225885 3690297 1088266 3916182 TUITION AND FEES 611600 15578845 15578845 OTHER PROGRAM INCOME 611600 48455 48455 15627300 717047 717047 1034087 916729 1237 117358 -1237 116121 116121 90055 225885 97992 -7937 -7937 20368713 15627300 0 825231 49000 49000 2432040 2432040 698095 132845 476686 88564 7827996 6404541 757637 665818 480930 347610 133320 991998 663860 328138 620494 418575 201919 19991 19991 76830 76830 37000 37000 403367 148425 230821 24121 19584 19584 156888 65871 40617 50400 356400 313900 12342 30158 1056063 908743 107928 39392 77849 64040 7149 6660 367290 161945 104665 100680 33606 28565 5041 920121 729964 146122 44035 205045 204066 979 SUPPLIES 208568 174631 30243 3694 DUES AND SUBSCRIPTIONS 64057 40493 22084 1480 EQUIP. RENTAL & MAINT 44823 36762 8061 BANK CHARGES 15476 3919 11557 211076 180257 28384 2435 17374587 13273502 2989071 1112014 4517506 6256315 7069049 7121575 204250 1038090 548901 491335 22876733 9443816 13177681 13432917 22380696 23796342 771425 1157152 48669508 53293726 879900 1126116 6713215 7055419 804832 749851 8397947 8931386 X 16789469 18001066 8726592 11450853 14755500 14910421 40271561 44362340 48669508 53293726 2994126 1096653 0 X X 0 1 X 1 0 X 20807583 254921 1728788 831295 21959997 18670055 691234 2238179 791885 20807583 19352490 343218 -300208 725445 18670055 19245589 317056 435565 645720 19352490 16699447 262322 2876739 592919 19245589 0.01220 0.67900 0.30880 0 0 95489 95489 19339695 7528416 11811279 979017 446365 532652 2462532 1469035 993497 13432917 X PART V, LINE 4: EACH ENDOWMENT FUND IS USED FOR ITS INTENDED PURPOSE AS STIPULATED IN THE GIFT INSTRUMENTS, INCLUDING FINANCIAL AID, IN SUPPORT OF THE DRAMA PROGRAM, IN SUPPORT OF THE DEBATE PROGRAM, IN SUPPORT OF FACULTY SALARIES, ETC. PART X, LINE 2: THE SCHOOL AND TPP ARE QUALIFIED ORGANIZATIONS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY ANNUALLY WITH CAL-ISBOA, THE INDEPENDENT SCHOOL BUSINESS OFFICERS' ASSOCIATION. DURING THE YEAR ENDED JUNE 30, 2018, THE POLICY WAS PUBLISHED IN THE SAN FRANCISCO CHRONICLE IN MAY 2018. X X X X X X 1 COMMUNITY COUNSELING SERVICE PO BOX 824885 PHILIDELPHIA PA 19182 CAPITAL CAMPAIGN FEASIBILITY STUDY 0 0 37000 -37000 37000 -37000 CA ANNUAL AUCTION 295987 225885 70102 2334 1547 48122 41540 SCRIP & OTHER EVENTS 19953 19953 4449 315940 225885 90055 2334 1547 48122 45989 97992 -7937 1 THE PARTNERS PROGRAM 6100 BROADWAY OAKLAND CA 94618 202973102 501(C)(3) 49000 GENERAL SUPPORT 1 FINANCIAL AID GRANTS 88 2432040 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS BY DIRECTLY APPLYING GRANTS TO TUITION OWED AND OTHER SCHOOL-RELATED EXPENSES SUCH AS BOOKS AND FIELD TRIPS. X 0 0 X X X X X 1 0 0 0 0 0 0 0 0 MONIQUE DEVANE HEAD OF SCHOOL 381578 0 0 0 0 0 19080 0 113182 0 513840 0 0 0 JANE H CARNEY CHIEF FINANCIAL OFFICER 231425 0 0 0 0 0 11706 0 22810 0 265941 0 0 0 SARA SACKNER DIRECTOR OF DEVELOPMENT 186800 0 0 0 0 0 9342 0 19686 0 215828 0 0 0 MARTIN BONILLA DIRECTOR OF COLLEGE COUNSE 168200 0 0 0 0 0 11778 0 12579 0 192557 0 0 0 KURT PATZNER TEACHER 59619 0 0 0 107040 0 6096 0 9212 0 181967 0 0 0 SHARONA BARZILAY TEACHER/ASST. HEAD OF SCHOOL 54901 0 0 0 107040 0 3090 0 10228 0 175259 0 0 0 DAVID KOJAN TEACHER/ASST. HEAD OF SCHOOL 159250 0 0 0 0 0 7968 0 1143 0 168361 0 0 0 STEVE CHABON DEAN OF STUDENTS 134713 0 0 0 0 0 10380 0 8314 0 153407 0 0 0 PART I, LINE 1A THE SCHOOL ENTERED INTO A 14-YEAR LOAN AGREEMENT IN DECEMBER 2013 TO FINANCE THE PURCHASE OF ITS HEAD OF SCHOOL HOUSE. THE LOAN HAD AN ORIGINAL PRINCIPAL BALANCE OF $1,050,000, BEARS INTEREST AT 4.25%, AND IS PAYABLE IN MONTHLY INSTALLMENTS OF $7,382 THROUGH DECEMBER 2028. AS OF JUNE 30, 2018, THE PRINCIPAL BALANCE OUTSTANDING ON THE LOAN IS $749,851. PURSUANT TO INTERNAL REVENUE CODE 119(A)(2), AN EMPLOYEE MAY EXCLUDE THE VALUE OF HOUSING PROVIDED BY HIS/HER EMPLOYER IF THE REQUIREMENTS OF THAT SECTION ARE MET. TREAS. REG. 1.119-1(B)(3) INDICATES THAT LODGING WILL BE REGARDED AS A CONDITION OF EMPLOYMENT IF THE EMPLOYEE IS REQUIRED TO ACCEPT THE LODGING IN ORDER FOR THE EMPLOYEE TO PERFORM PROPERLY THE DUTIES OF HIS/HER EMPLOYMENT. LODGING WILL BE REGARDED AS FURNISHED IN ORDER FOR THE EMPLOYEE TO PERFORM PROPERLY THE DUTIES OF HIS/HER EMPLOYMENT WHEN, FOR EXAMPLE, THE LODGING IS FURNISHED BECAUSE THE EMPLOYEE IS REQUIRED TO BE AVAILABLE FOR DUTY AT ALL TIMES. COLLEGE PREPARATORY SCHOOL DOES NOT HAVE A NIGHT SECURITY SERVICE. IF ANYTHING HAPPENED AT THE SCHOOL AT NIGHT (OR DURING THE DAY), THE HEAD OF SCHOOL WOULD HAVE TO BE THERE TO DIRECT ANY RESPONSE. BECAUSE PART OF THE HEAD OF SCHOOL'S JOB IS TO BE AVAILABLE FOR THESE ACTIVITIES WHEN AND IF THEY OCCUR, IT IS THE SCHOOL'S POSITION THAT, IN ORDER TO DO HIS/HER JOB, THE HEAD OF SCHOOL MUST BE AVAILABLE AT ALL TIMES. THIS MEETS THE REQUIREMENT FOR THE EXCLUSION OF THE VALUE OF THE HOUSING FROM TAXABLE INCOME. THE APPOXIMATE VALUE OF THE NONTAXABLE HOUSING BENEFIT RECEIVED BY THE HEAD OF SCHOOL IS $7,500 PER MONTH OR $90,000 FOR THE YEAR. PART I, LINE 4A KURT PATZNER AND SHARONA BARZILAY RECEIVED COMPENSATION RELATED TO THE SCHOOL'S EARLY RETIREMENT PLAN. THE GROSS AMOUNT PAID THIS YEAR WAS: KURT PATZNER $107,040 SHARONA BARZILAY $107,040 X 13 1088266 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE, CHIEF FINANCIAL OFFICER, CONTROLLER, HEAD OF SCHOOL, AND AUDIT COMMITTEE CHAIR, REVIEWED THE COMPLETED 990 WITH THE TAX PREPARERS. A LINK TO THE PUBLIC DISCLOSURE COPY OF THE 990 WAS SENT TO THE ENTIRE BOARD OF TRUSTEES AND WAS POSTED TO THE BOARD WEBSITE, WITH INSTRUCTIONS TO CONTACT THE CONTROLLER TO REVIEW THE SCHEDULE B. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY INCLUDES BOARD TRUSTEES AND KEY EMPLOYEES. IN GENERAL, WHEN CONDUCTING THE BUSINESS OF THE SCHOOL AND AWARDING GRANTS, A CONFLICT OF INTEREST WILL BE PRESUMED WHEN A TRUSTEE/KEY EMPLOYEE OR SOMEONE WITH WHOM THE TRUSTEE/KEY EMPLOYEE HAS A CLOSE RELATIONSHIP (A FAMILY MEMBER OR CLOSE COMPANION) SERVES AS A TRUSTEE, DIRECTOR, OFFICER, OR STOCKHOLDER OF AN AFFECTED ORGANIZATION OR FIRM; HAS A FORMAL AFFILIATION OR INTEREST IN AN AFFECTED ORGANIZATION OR FIRM; OR COULD EXPECT FINANCIAL GAIN OR LOSS FROM A PARTICULAR DECISION. ANY POTENTIAL CONFLICT MUST BE DISCLOSED TO THE CHAIR OF THE BOARD AND SHARED WITH THE BOARD OF TRUSTEES. ALL TRUSTEES MUST MAKE A WRITTEN STATEMENT ANNUALLY ON A DESIGNATED FORM SUBMITTED TO THE SECRETARY OF THE BOARD DISCLOSING THE NATURE OF ANY CONFLICTED RELATIONSHIPS OR THE ABSENCE OF ANY CONFLICTING RELATIONSHIPS. ALL FORMS ARE REVIEWED AND SIGNED OFF BY THE SECRETARY OF THE BOARD. ALL KEY EMPLOYEES MUST MAKE A WRITTEN STATEMENT ANNUALLY ON A DESIGNATED FORM SUBMITTED TO THE CFO DISCLOSING THE NATURE OF ANY CONFLICTED RELATIONSHIPS OR THE ABSENCE OF ANY CONFLICTING RELATIONSHIPS. ALL FORMS ARE REVIEWED AND SIGNED OFF BY THE CFO AND RESULTS ARE REPORTED TO THE SECRETARY OF THE BOARD. ANY CONFLICTS OF INTEREST ARE DEALT WITH BY RECUSING THE TRUSTEE FROM VOTING ON CONFLICTED ISSUES, RECUSING THE KEY EMPLOYEE FROM ANY RELATED AGREEMENT THAT MIGHT BE VIEWED AS A CONFLICT, AND BY EXCUSING TRUSTEES OR KEY EMPLOYEES FROM THE ROOM WHEN A RELATED VOTE IS BEING TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON ANNUAL PERFORMANCE REVIEWS AND TAKING INTO ACCOUNT COMPENSATION SURVEYS AND STUDIES AS WELL AS INFORMATION ABOUT COMPENSATION LEVELS AT PEER SCHOOLS AS PUBLISHED BY ISBOA AND NAIS. THE BOARD CONTEMPORANEOUSLY DOCUMENTS DELIBERATION AND THE DECISION IN THE MINUTES AND THEN COMMUNICATES ITS COMPENSATION DECISION TO THE CHIEF FINANCIAL OFFICER WHO PROVIDES THE DIRECTIVE TO THE DIRECTOR OF FINANCE AND DIRECTOR OF HUMAN RESOURCES FOR PROPER PAYROLL AUTHORIZATION AND EXECUTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, FORM 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. A NOTICE DESCRIBING AVAILABILITY IS POSTED IN PLAIN VIEW IN THE BUSINESS OFFICE. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE PARTNERS PROGRAM 6100 BROADWAY OAKLAND CA 94618 202973102 THE ORGANIZATION IS A TUITION-FREE SUMMER SESSION AT THE SCHOOL. CA 501(C)(3) LINE 12A, I THE COLLEGE PREPARATORY SCHOOL 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE PARTNERS PROGRAM B 176406 FMV THE PARTNERS PROGRAM N 72474 FMV THE PARTNERS PROGRAM O 54932 FMV THE PARTNERS PROGRAM Q 267385 FMV