2019-05-13T16:19:58-05:00 2018-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2017-07-01 870212477 ROWLAND HALL-ST MARK'S SCHOOL ROWL 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 GWEN FONAROW CFO 8013557485 2019-03-02 1 DAVID SPERRY P00176382 8015327444 162.218.219.130 2019-03-02 15:50:26 MS P 59E00DEAEB205EFADCAA823985DD9DA5DD04D7C1 59E00DEAEB205EFADCAA823985DD9DA5DD04D7C1 2017 2019-02-21 02:37:17Z GWEN FONAROW 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 25840871 0 X WWW.ROWLANDHALL.ORG X 1867 UT PRIVATE SCHOOL EDUCATION 24 24 378 960 0 0 5773658 3485884 21745863 22071058 86555 111702 63710 172227 27669786 25840871 0 0 0 0 13815918 14309128 0 0 724594 10354137 10438824 24170055 24747952 3499731 1092919 54007050 55949364 4435078 4220660 49571972 51728704 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 19885319 22243285 PRIVATE SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE 19885319 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 1 100 0 378 1 0 0 0 0 0 0 0 0 0 0 X 24 24 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 AKEMI LOUCHHEIM BOARD MEMBER 2.00 X 0 0 0 ALEX GARDNER ALUMNI CHAIR 8.00 X 0 0 0 ANNA TOPHAM BOARD MEMBER 1.00 X 0 0 0 CAROL CLAWSON LEGAL CHAIR 1.00 X 0 0 0 CHRIS VON MAACK DEVELOPMENT CHAIR 5.00 X 0 0 0 FRANCE DAVIS BOARD MEMBER 1.00 X 0 0 0 JAY BARTLETT BOARD MEMBER 2.00 X 0 0 0 JENNIFER PRICE-WALLIN BOARD CHAIR & OFFICER 5.00 X X 0 0 0 JOHN BIRD INVESTMENT CHAIR 2.00 X 0 0 0 JOHN MILLER BOARD MEMBER 2.00 X 0 0 0 KATIE LIEBERMAN EDUCATION CHAIR 8.00 X 0 0 0 KITTY NORTHROP FRIEDMAN BOARD MEMBER 2.00 X 0 0 0 LAURA SNOW PROSPER BOARD MEMBER 1.50 X 0 0 0 LUZ ESCAMILLA BOARD MEMBER 2.00 X 0 0 0 MARTY OLSEN BOARD MEMBER 1.00 X 0 0 0 PHILIP MCCARTHEY VICE CHAIR & OFFICER 2.00 X X 0 0 0 RICHARD BADENHAUSEN BOARD MEMBER 1.00 X 0 0 0 ROBERT STEINER BUILDING CHAIR 1.00 X 0 0 0 SABA SIDDIQUI FINANCE CHAIR 1.00 X 0 0 0 SARAH LEHMAN BOARD MEMBER 1.00 X 0 0 0 SCOTT B HAYASHI BOARD MEMBER 0.50 X 0 0 0 THERESA SUEOKA BOARD MEMBER 1.00 X 0 0 0 VIRGINIA GOWSKI BOARD MEMBER 1.00 X 0 0 0 WOOD MOYLE NOMINATING & GOVERNANCE CHAIR 5.00 X 0 0 0 ALAN C SPARROW HEAD OF SCHOOL 40.00 X 664691 0 32363 GWEN FONAROW CHIEF FINANCIAL OFFICER 40.00 X 161736 0 8050 ROBYN JENSEN DIRECTOR OF ADVANCEMENT 40.00 X 111043 0 12000 INGRID GUSTAVSON UPPER SCHOOL PRINCIPAL 40.00 X 106091 0 22120 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 40.00 X 138819 0 23889 PATRICK GODFREY DIRECTOR OF TECNOLOGY 40.00 X 111890 0 20319 TODD BRICKSON ROWMARK PROGRAM DIRECTOR 40.00 X 116812 0 21389 1411082 0 140130 7 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD STE 100 LUTHERVILLE MD 21093 DINING/FOOD/CATERING SERVICES 593501 EHDD 500 TREAT AVENUE STE 201 SAN FRANCISCO CA 94110 ARCHITECT 337278 HEATH CONSTRUCTION 2739 WEST 8250 SOUTH WEST JORDAN UT 81088 CONSTRUCTION 249230 ENVIROKLEEN PO BOX 540666 NORTH SALT LAKE UT 84054 JANITORIAL / CLEANING SERVICES 172274 SMARTSCAPE PO BOX 9355 SALT LAKE CITY UT 84109 SNOW REMOVAL / LANDSCAPING 133175 6 3485884 3485884 TUITION 18340147 18340147 AUXILIARY SERVICES 2679607 2679607 FEES & ASSESSMENTS 1051304 1051304 22071058 111702 111702 MISCELLANEOUS INCOME 172227 172227 172227 25840871 22243285 0 111702 1411082 334793 965246 111043 10492410 9628187 575842 288381 1549085 1389281 113816 45988 856551 725566 103131 27854 10885 10885 46878 46878 252776 252776 336734 250562 76600 9572 903939 903939 229954 229954 603303 343208 246221 13874 1101372 881098 220274 255833 4134 251699 FINANCIAL AID 2741457 2741457 STUDENT EXPENSE 828779 564300 264479 GENERAL AND MISC EXPENS 770298 54603 710706 4989 FOOD CHARGES 594382 594382 1762234 1239855 299486 222893 24747952 19885319 4138039 724594 6475694 7750981 3492322 3782943 347109 302717 100000 190000 45803457 15771338 30237295 30032119 12871426 13278719 483204 611885 54007050 55949364 300972 210035 2682405 2812572 1451701 1198053 4435078 4220660 X 35044671 34195583 7312844 10167081 7214457 7366040 49571972 51728704 54007050 55949364 1092919 1105739 -41926 0 X 0 1 X 1 0 X 11838848 154577 985646 494701 12484370 10871358 78927 1347642 459079 11838848 11300522 66805 -28739 467230 10871358 10943200 492113 330448 465238 11300522 9085145 924700 1304849 371494 10943200 0.20070 0.59000 0.20930 0 0 21197305 21197305 19345276 11404952 7940324 344513 344513 0 3731018 3035182 695836 1185345 986691 198654 30032119 MARKETABLE SECURITIES 13278719 F 13278719 ACCRUED PAYROLL 1087311 ACCRUED PAYROLL TAXES 76298 OTHER MISCELLANEOUS ACCRUALS 34444 1198053 X 24205708 1105740 1105740 23099968 41926 2698977 2740903 25840871 22048975 0 22048975 2698977 2698977 24747952 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, 2018, 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 2,698,977. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE IN FINANCIAL STATEMENTS 2,698,977. 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 X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ALAN C SPARROW HEAD OF SCHOOL 317814 0 0 0 346877 0 0 0 32363 0 697054 0 0 0 GWEN FONAROW CHIEF FINANCIAL OFFICER 161736 0 0 0 0 0 0 0 8050 0 169786 0 0 0 JENNIFER BLAKE ASSOCIATE HEAD OF SCHOOL 138819 0 0 0 0 0 0 0 23889 0 162708 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 90000 0 1 1 190000 15999 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 ALL 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.