2016-05-12T11:19:58-05:00 2015-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2014-07-01 870212477 ROWLAND HALL-ST MARK'S SCHOOL ROWL 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 GWEN FONAROW CFO 8013557485 2016-04-04 1 DAVID SPERRY P00176382 8015327444 2014 2016-08-17 19:52:53Z GWEN FONAROW 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 21650828 0 X WWW.ROWLANDHALL.ORG X 1867 UT PRIVATE SCHOOL EDUCATION 26 26 380 621 0 0 1852867 1940186 18222341 19528873 203349 156964 19878 24805 20298435 21650828 0 0 0 0 11794908 12080281 0 0 469126 8773740 9604760 20568648 21685041 -270213 -34213 48658045 48112140 4207210 3427463 44450835 44684677 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 18474757 19553678 PRIVATE SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE 18474757 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 380 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 26 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 RICHARD BADENHAUSEN BOARD CHAIR 10.00 X X 0 0 0 JOHN BIRD BOARD MEMBER 2.00 X 0 0 0 ALEX BOCOCK BOARD MEMBER 4.00 X 0 0 0 FRANCE DAVIS BOARD MEMBER 1.00 X 0 0 0 SAM GOLDSTEIN BOARD MEMBER 2.00 X 0 0 0 PHILIP MCCARTHEY BOARD VICE CHAIR 7.00 X X 0 0 0 JENNIFER PRICE-WALLIN BOARD MEMBER 7.00 X 0 0 0 IRA RUBINFELD BOARD MEMBER 5.00 X 0 0 0 AMY BAKER BOARD MEMBER 2.00 X 0 0 0 SCOTT B HAYASHI BOARD MEMBER 2.00 X 0 0 0 JILL LANG BOARD MEMBER 3.00 X 0 0 0 KURT LARSEN BOARD MEMBER 1.00 X 0 0 0 SABA SIDDIQUI CHAIR, FINANCE COMMITTEE 5.00 X X 0 0 0 ROBERT STEINER BOARD MEMBER 4.00 X 0 0 0 BRIAN BARKER BOARD MEMBER 2.00 X 0 0 0 JOSH KANTER BOARD MEMBER 4.00 X 0 0 0 JOHN MCNAMARA BOARD MEMBER 5.00 X 0 0 0 CAROL CLAWSON BOARD MEMBER 4.00 X 0 0 0 VIVIAN LEE BOARD MEMBER 1.00 X 0 0 0 WOOD MOYLE BOARD MEMBER 2.00 X 0 0 0 MELISSA ORFORD BOARD MEMBER 2.00 X 0 0 0 LUZ ROBLES BOARD MEMBER 2.00 X 0 0 0 ADRIA SWINDLE BOARD MEMBER 2.00 X 0 0 0 ANNA TOPHAM BOARD MEMBER 4.00 X 0 0 0 CHRIS VON MAACK BOARD MEMBER 4.00 X 0 0 0 MICHAEL WEINHOLTZ BOARD MEMBER 2.00 X 0 0 0 ALAN C SPARROW HEAD OF SCHOOL 40.00 X X 268561 0 98054 KEVIN D HANSON CFO 40.00 X 144559 0 15838 PATRICK GODFREY DIRECTOR OF TECNOLOGY 40.00 X 106851 0 10750 DEBORAH MOHRMAN LOWER SCHOOL PRINCIPAL 40.00 X 104764 0 10931 LEE THOMSEN UPPER SCHOOL PRINCIPAL 40.00 X 103076 0 16203 727811 0 151776 12 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD STE 100 LUTHERVILLE MD 21093 DINING 549913 BUD MAHAS CONSTRUCTION 917 W DULUTH AVE SALT LAKE CITY UT 84116 GENERAL CONTRACTOR 343142 ESHERICK HOMSEY DODGE & DAVIS 500 TREAT AVE SAN FRANCISCO CA 94110 ARCHITECTURAL DESIGNS 222010 HEATH CONSTRUCTION 2739 WEST 8250 SOUTH WEST JORDAN UT 81088 CONSTRUCTION 172875 APPLE COMPUTER INC PO BOX 4846095 DALLAS TX 75284 COMPUTERS 164335 5 1940186 1940186 TUITION 16111119 16111119 AUXILIARY SERVICES 2617148 2617148 FEES & ASSESSMENTS 800606 800606 19528873 156964 156964 MISCELLANEOUS INCOME 24805 24805 24805 21650828 19553678 0 156964 737970 216955 521015 9157682 8318853 553970 284859 1469010 1219421 187146 62443 715619 629181 65523 20915 3938 3938 65650 65650 168456 11436 157020 206349 144277 58065 4007 880336 880336 300051 300051 459710 399837 48476 11397 1058150 846520 211630 258784 211776 47008 FINANCIAL AID 2515995 2515995 0 0 TEXT BOOKS, ACTIVITY FE 644480 644480 0 0 STUDENT EXPENSE 618329 483975 134354 0 GENERAL AND MISC EXPENS 574962 10867 561267 2828 1849570 1640797 126096 82677 21685041 18474757 2741158 469126 6274162 3187012 1006366 455695 239939 572572 43792756 12606488 31786343 31186268 8840794 12018058 510441 692535 48658045 48112140 586510 268880 2266777 2289677 1353923 868906 4207210 3427463 X 35341918 35159159 2519236 2455605 6589681 7069913 44450835 44684677 48658045 48112140 -34213 305053 -36998 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10943200 492113 330448 465238 11300523 9085145 924700 1304849 371494 10943200 7717403 690495 941093 263846 9085145 6990959 693518 270838 209091 28821 7717403 3443650 2346763 1355583 45900 101397 7740 6990959 0.37000 0.63000 0 0 21189027 21189027 18288656 8929851 9358805 344513 344513 0 3052248 2519557 532691 918312 812567 105745 31186268 MARKETABLE SECURITIES 11824094 F OTHER INVESTMENTS 193964 F 12018058 ACCRUED PAYROLL 480986 DEFERRED COMPENSATION 193964 ACCRUED PAYROLL TAXES 36795 ACCRUED RETIREMENT CONTRIBUTION 4529 OTHER MISCELLANEOUS ACCRUALS 152632 868906 X 21918883 305053 305053 21613830 36998 36998 21650828 21685041 0 21685041 0 21685041 PART X, LINE 2: AS OF JUNE 30, 2015, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THE SCHOOL IS NO LONGER SUBJECT TO SELECTION FOR U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2015. THERE ARE NO INCOME TAX EXAMINATIONS IN PROGRESS. 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 0 1 X X X X 0 0 0 0 0 0 0 0 0 ALAN C SPARROW HEAD OF SCHOOL 268561 0 0 0 0 0 83000 0 15054 0 366615 0 0 0 KEVIN D HANSON CFO 144559 0 0 0 0 0 5088 0 10750 0 160397 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. FORM 990, PART VI, SECTION B, LINE 11 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. PART XI, LINE 2C THERE HAS BEEN NO CHANGE TO EITHER THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.