2018-01-31T14:15:13-06:00 2017-06-30 953680171 MCGOWAN GUNTERMANN 111 E VICTORIA ST 2ND FLOOR SANTA BARBARA CA 931012018 990 2016-07-01 951644630 CATE SCHOOL CATE 8056848409 P O BOX 5005 CARPINTERIA CA 93014 SANDI PIERCE ASST HEADMASTER FINANCE & OPERATION 8056848409 2018-01-22 1 CHRISLEY N REED CPA P00025230 8059629175 64.88.174.3 2018-01-22 11:59:07 PS P F7911414DB3E250BDF9726C8FEB319288ABFE454 7C57F88A82C86F3CB81233F74D1BD7CA4B2FCFDD 2016 2021-01-29 14:40:06Z SANDI PIERCE PO BOX 5005 CARPINTERIA CA 93014 42568273 0 X WWW.CATE.ORG X 1910 CA OPERATION OF PRIVATE HIGH SCHOOL 30 30 226 100 119177 0 10311528 7063845 15595621 16208117 -4985928 3601379 413705 586639 21334926 27459980 4233388 4871765 0 0 12054075 12460372 0 0 1167338 8266455 8351421 24553918 25683558 -3218992 1776422 150485426 161718446 14032247 12113245 136453179 149605201 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 0 0 20342100 4871765 16675579 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 20342100 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 76 0 1 226 1 1 1 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SANDI PIERCE 8056848409 1960 CATE MESA ROAD CARPINTERIA CA 93013 RICHARD BAUM LIFE TRUSTEE 1.00 X 0 0 0 GREG KUBICEK CHAIRMAN 2.00 X X 0 0 0 JAMES CRAFTS LIFE TRUSTEE 1.00 X 0 0 0 ASHISH BHUTANI TRUSTEE 1.00 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 TREASURER 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 GEORGE JAMES LIFE TRUSTEE 1.00 X 0 0 0 JC MASSAR TRUSTEE 1.00 X 0 0 0 MONIQUE F PARSONS PRESIDENT 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 395531 0 64011 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 JACK JACKSON 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 TRUSTEE 1.00 X 0 0 0 ROSALIND EMMETT NIEMAN TRUSTEE 1.00 X 0 0 0 CHRIS MALONEY TRUSTEE 1.00 X 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 40.00 X 199463 0 33337 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRATOR 40.00 X 125811 0 24754 JASON DORION ASST HEADMASTER 40.00 X 160689 0 34970 SARAH KIDWELL DIR-MARKETING AND COMMUNIC 40.00 X 142714 0 25539 JOHN TILTON CONTROLLER 40.00 X 120931 0 20396 TAMAR ADEGBILE COLLEGE COUNSELING ADMINISTRATOR 40.00 X 125000 0 20258 1270139 0 223265 12 0 1 0 ARAMARK 1101 MARKET ST PHILADELPHIA PA 19107 FOOD SERVICE 1453974 VERACROSS 401 EDGEWATER RD SUITE 360 WAKEFIELD MA 01880 SOFTWARE INSTALLATION 168745 SANTA BARBARA TRAVEL 1028 STATE ST SANTA BARBARA CA 93101 TRAVEL 107896 GENSLER & ASSOCIATES 500 S FIGUEROA ST LOS ANGELES CA 90071 ARCHITECT 104634 FILIPPONI & THOMPSON DRILLING PO BOX 845 ATASCADERO CA 93423 WELL DRILLING 104200 5 7063845 256735 7063845 TUITION & BOOKS 611600 15844445 15844445 CAMP INCOME 611600 363672 363672 16208117 2673284 2673284 16036388 15108293 928095 928095 928095 MISCELLANEOUS 611600 467462 467462 CROP PROCEEDS-AVOCADOS 111000 119177 119177 586639 27459980 16675579 119177 3601379 4871765 4871765 720744 474646 246098 8851708 6320661 1819021 712026 833676 556764 198341 78571 1384851 1194356 132116 58379 669393 446608 164482 58303 11365 11365 21309 21309 41600 41600 181002 181002 20540 20540 272472 15072 229776 27624 484239 464418 6111 13710 460964 435355 25609 257671 127518 71184 58969 34318 27634 6684 108869 108869 2137770 2030882 106888 268481 268481 FOOD AND HEALTH SERVICE 1230478 1230478 PROGRAM MAINTENANCE & S 1120181 1120181 STUDENT ACTIVITIES & SE 448283 448283 ADMINISTRATION 354430 354430 897449 605113 139264 153072 25683558 20342100 4174120 1167338 2760 2760 6097740 6792212 11592055 11096450 250334 274928 80935 48770 320757 347954 73102870 31933773 42121225 41169097 67898479 78751562 14774669 16636710 5956060 5155885 1390412 1442118 150485426 161718446 1229081 1235155 7129567 5841151 5188576 4497196 485023 539743 14032247 12113245 X 39048830 38064113 41923054 53512243 55481295 58028845 136453179 149605201 150485426 161718446 X 1776422 11286524 89076 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92107006 2531264 14768203 4469344 104937129 96979470 1593382 -1633300 4832546 92107006 95979565 2757089 2142085 3899269 96979470 83828495 2204212 13714868 3768010 95979565 78160886 912609 9422046 4667046 83828495 0.55320 0.44680 0 0 5112055 5112055 54940301 54940301 8195869 8195869 4854645 4854645 31933773 -31933773 41169097 DOMESTIC EQUITIES 12905577 F INTERNATIONAL EQUITIES 3719606 F OTHER 11527 F 16636710 RESERVE FOR UNEMPLOYMENT CLAIMS 10000 457(B) PLAN LIABILITY 231118 LIABILITIES UNDER CHARITABLE TRUST 298625 539743 X 33963815 11286524 89076 11375600 22588215 4871765 4871765 27459980 20811793 0 20811793 4871765 4871765 25683558 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, 2017, 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, 2013 AND 2012, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE TRUSTS 89,076. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 4,871,765. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 4,871,765. 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. 1899 0 0 0 0 0 0 1899 0 1899 FINANCIAL AID FOR TUITION AFRICA 2 116100 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION EAST ASIA 1 10550 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION SOUTH AMERICA 1 58050 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION SOUTH ASIA 1 58050 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 75 3755525 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 395531 0 0 0 0 0 44301 0 19710 0 459542 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 199463 0 0 0 0 0 22990 0 10347 0 232800 0 0 0 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRATOR 125811 0 0 0 0 0 14850 0 9904 0 150565 0 0 0 JASON DORION ASST HEADMASTER 160689 0 0 0 0 0 17545 0 17425 0 195659 0 0 0 SARAH KIDWELL DIR-MARKETING AND COMMUNIC 142714 0 0 0 0 0 12463 0 13076 0 168253 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, 2017 WAS $15,533. X 17 220395 MARKET PRICES X 10 13483 ESTIMATED FMV X MUSIC INSTRUMENT 1 11500 ESTIMATED FMV X OTHER PROMOTIONAL ITEMS 5 4902 ESTIMATED FMV X EQUIPMENT 1 4200 ESTIMATED FMV X EVENT RECEPTIONS 5 2254 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 89,076. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS ESTABLISHED AN AUDIT COMMITTEE TO OVERSEE THE ANNUAL FINANCIAL STATEMENT AUDIT.