2015-05-07T11:52:41-05:00 2014-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2013-07-01 951426236 BRENTWOOD SCHOOL BREN 3104769633 100 S BARRINGTON PLACE LOS ANGELES CA 90049 NA'EEM SALAAM CFO 3104769633 2015-05-06 1 ALAN HARRISON P00157337 6267933600 2015-05-06 2013 2016-02-25 16:41:14Z NA'EEM SALAAM 100 S BARRINGTON PLACE LOS ANGELES CA 90049 48694713 0 X WWW.BWSCAMPUS.COM X 1972 CA INSPIRE STUDENTS TO THINK CRITICALLY & CREATIVELY, ACT ETHICALLY, & SHAPE A FUTURE W/ MEANING. 25 25 415 250 0 0 6435856 11334940 33180350 34480696 382087 694392 1237351 865571 41235644 47375599 3517877 3557590 0 0 22521478 23370161 0 0 2388279 12560805 12573527 38600160 39501278 2635484 7874321 60776771 71902927 29397876 32128987 31378895 39773940 X 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. 0 0 31219503 3557590 34480696 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 995 STUDENTS, WITH 695 STUDENTS IN THE UPPER AND MIDDLE SCHOOLS AND 300 STUDENTS IN THE LOWER SCHOOL. OF THE TOTAL ENROLLMENT IN THE 2013-14 SCHOOL YEAR, 135 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 116 STUDENTS. THE 2013-14 GRADUATING CLASS WAS 122 STUDENTS. FOR THE LOWER SCHOOL, THERE ARE APPROXIMATELY 44 STUDENTS PER GRADE. 31219503 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 161 0 1 415 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X MITCH MCDIFFETT-DIR OF FINANCE 3104769633 100 S BARRINGTON PL LOS ANGELES CA 90049 DAVID WONG CHAIR 1.00 X X 0 0 0 MARLA MESSING VICE CHAIR 1.00 X X 0 0 0 JERRY GREENBERG SECRETARY 1.00 X X 0 0 0 IRWIN GOLD TREASURER 1.00 X X 0 0 0 PAGE ADLER TRUSTEE 1.00 X 0 0 0 ABBAS ARDEHALI TRUSTEE 1.00 X 0 0 0 TANYA LOPEZ BROOKS TRUSTEE 1.00 X 0 0 0 LORNE BUCHMAN TRUSTEE 1.00 X 0 0 0 MARC EZRALOW TRUSTEE 1.00 X 0 0 0 LANI FAUVRE TRUSTEE 1.00 X 0 0 0 LAURA FOX TRUSTEE 1.00 X 0 0 0 CECE KARZ TRUSTEE 1.00 X 0 0 0 SCOTT KLEIN TRUSTEE 1.00 X 0 0 0 SCOTT KAUFMAN TRUSTEE 1.00 X 0 0 0 JAMIE HALPER TRUSTEE 1.00 X 0 0 0 BAHRAM JALALI TRUSTEE 1.00 X 0 0 0 LANCE MILKEN TRUSTEE 1.00 X 0 0 0 LOREN MONTGOMERY TRUSTEE 1.00 X 0 0 0 DAVID NATHANSON TRUSTEE 1.00 X 0 0 0 MICHAEL NYMAN TRUSTEE 1.00 X 0 0 0 RON RADZINER TRUSTEE 1.00 X 0 0 0 ANGELA REDDOCK TRUSTEE 1.00 X 0 0 0 ERIC SCHIFFER TRUSTEE 1.00 X 0 0 0 BARRY SHOLEM TRUSTEE 1.00 X 0 0 0 NADINE WATT TRUSTEE 1.00 X 0 0 0 MICHAEL RIERA HEAD OF SCHOOL 40.00 X 436713 0 117987 MITCHELL MCDIFFETT DIRECTOR OF FINANCE 40.00 X 207187 0 15090 DAWN CUNNION ASSOCIATE HEAD OF SCHOOL 40.00 X 232667 0 23417 GENNIFER YOSHIMARU ASST HOS FOR ADVANCEMENT 40.00 X 217180 0 43682 ROBERT COOKE UPPER SCHOOL DIRECTOR 40.00 X 160168 0 49968 RICK TORKELSON DIRECTOR OF OPERATIONS 40.00 X 178386 0 60734 KEITH SARKISIAN LOWER SCHOOL DIRECTOR 40.00 X 142672 0 82693 DAVID VELASQUEZ ASST HOS FOR EXTERNAL AFFAIRS 40.00 X 160181 0 22260 MARK SEGAL MIDDLE SCHOOL DIRECTOR 40.00 X 141642 0 19282 1876796 0 435113 50 0 1 0 SULLIVAN CONSTRUCTIONS 39 1/2 BUCCANEER STREET MARINA DEL REY CA 90292 CONSTRUCTIONS 296358 1 154486 11180454 654674 11334940 TUITION AND FEES 611710 33270019 33270019 SUMMER SCHOOL 611710 599319 599319 OTHER PROGRAM ACTIVITY 611710 427344 427344 RETREAT 611710 184014 184014 34480696 694392 694392 555711 154486 280797 274914 274914 1137792 1038317 99475 99475 TRANSPORTATION 480000 468084 468084 MISCELLANEOUS INCOME 900099 23098 23098 491182 47375599 34480696 0 1559963 3557590 3557590 1286950 1038964 247986 17115664 14107924 1904214 1103526 917499 751376 107367 58756 2779065 2518257 157699 103109 1270983 987658 206092 77233 14665 14665 308984 308984 48500 48500 1555781 45986 734564 775231 525672 525672 503235 422250 80985 83659 38300 34732 10627 172073 143223 17039 11811 532244 467994 64250 3504369 3123069 381300 664580 664580 BLDGS, GROUNDS & MAINT 1921985 1921985 STUDENT ACTIVITIES 1677167 1677167 STUDENT TRANSPORTAION 931052 931052 129561 129561 39501278 31219503 5893496 2388279 5630040 13529218 6299273 3285956 3793355 8512214 214180 680998 71993 75291 1641118 871131 80314974 50097449 30140729 30217525 12624062 14397654 362021 332940 60776771 71902927 2116669 2212262 13692114 16806281 12984903 12515114 107202 98342 496988 496988 29397876 32128987 X 21164654 23822577 7062829 12780004 3151412 3171359 31378895 39773940 60776771 71902927 X 7874321 620724 -100000 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11419533 205409 1313612 12938554 9654568 736734 1028231 11419533 9275444 320139 58985 9654568 7969428 211447 1094569 9275444 6963414 209890 796124 7969428 0.55370 0.24130 0.20500 0 0 5900000 5900000 43813098 32957709 10855389 14901680 8876472 6025208 8869330 7108905 1760425 6830866 1154363 5676503 30217525 X 45657847 620724 -3557590 -2936866 48594713 -1219114 -1219114 47375599 37262802 1319114 1319114 35943688 3557590 3557590 39501278 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 BRENTWOOD SCHOOL AND ITS MISSION OVER THE LONG-TERM. 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. THE RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES GENERALLY THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -3,557,590. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -1,038,317. SPECIAL EVENT EXPENSES -280,797. CONTRIBUTION 100,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,038,317. SPECIAL EVENT EXPENSES 280,797. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,557,590. 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 HAS ITS RACIALLY NONDISCRIMINATORY POLICY PUBLISHED IN THE PUBLIC NEWSPAPER. SPRING BENEFIT 542878 154486 388392 137159 2525 61767 PARTY BOOK / LOGO WEAR 166937 166937 21082 0 709815 154486 555329 137159 2525 82849 222533 332796 1 FINANCIAL AID 135 3557590 FMV FINANCIAL AID FOR 135 STUDENTS PART I, LINE 2: 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. X X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 MICHAEL RIERA HEAD OF SCHOOL 396713 0 30000 0 10000 0 47662 0 70325 0 554700 0 0 0 MITCHELL MCDIFFETT DIRECTOR OF FINANCE 207187 0 0 0 0 0 10455 0 4635 0 222277 0 0 0 DAWN CUNNION ASSOCIATE HEAD OF SCHOOL 232667 0 0 0 0 0 23250 0 167 0 256084 0 0 0 GENNIFER YOSHIMARU ASST HOS FOR ADVANCEMENT 217180 0 0 0 0 0 7057 0 36625 0 260862 0 0 0 ROBERT COOKE UPPER SCHOOL DIRECTOR 160168 0 0 0 0 0 8468 0 41500 0 210136 0 0 0 RICK TORKELSON DIRECTOR OF OPERATIONS 178386 0 0 0 0 0 9409 0 51325 0 239120 0 0 0 KEITH SARKISIAN LOWER SCHOOL DIRECTOR 137672 0 5000 0 0 0 14718 0 67975 0 225365 0 0 0 DAVID VELASQUEZ ASST HOS FOR EXTERNAL AFFAIRS 160181 0 0 0 0 0 16121 0 6139 0 182441 0 0 0 MARK SEGAL MIDDLE SCHOOL DIRECTOR 141642 0 0 0 0 0 4415 0 14867 0 160924 0 0 0 PART I, LINE 1A AS PER HIS CONTRACT, THE HEAD OF THE SCHOOL IS 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, HOUSECLEANING SERVICES ARE PROVIDED TO MAINTAIN THE RESIDENCE. PART I, LINE 4B MICHAEL RIERA, HEAD OF SCHOOL, PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. PART I, LINE 7 DISCRETIONARY BONUSES PAID TO: MICHAEL RIERA, HEAD OF SCHOOL, $30,000 AND KEITH SARKISIAN, LOWER SCHOOL DIRECTOR, $5,000. A CALIFORNIA INFRASTRUCTURE & ECONOMIC DEV BANK 630304653 13033WYU1 2007-07-05 13773640 PAY OFF NOTES PAYABLE AND CONSTRUCTION 0 0 0 A 13773640 1319640 11917493 274162 259545 2800 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 OFFICER AND KEY EMPLOYEE OFFICER AND KEY EMPLOYEE 93250 TUITION REMISSION TO WAIVE TUITION FOR CHILDREN ATTENDING BWS X 15 654674 FMV ON DATE OF GIFT 0 1 1 PART I, LINE 32B: THE SCHOOL USES J.P. MORGAN SECURITIES FOR THE SALES OF STOCK DONATIONS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE AND THEN SENT TO THE BOARD OF TRUSTEES FOR ANY COMMENTS OR QUESTIONS PRIOR TO FINALIZATION. SCHEDULE B WAS EXCLUDED FROM THE DISTRIBUTION. 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. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE OF THE BOARD, WITH ADVISEMENT OF A LAWYER, REVIEWED ALL DOCUMENTS, INCLUDING COMPARABLE SALARIES OF SCHOOLS WITHIN THE LOS ANGELES AREA. BASED ON THIS INFORMATION, A FAIR COMPENSATION WAS DETERMINED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -100,000.