2015-05-15T15:13:00-05:00 2014-06-30 202253063 TANNER LLC 36 S STATE STREET SUITE 600 SALT LAKE CITY UT 84111 990 2013-07-01 870212477 ROWLAND HALL-ST MARK'S SCHOOL ROWL 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 KEVIN HANSON CFO 8013557485 2015-05-14 1 DAVID SPERRY P00176382 8015327444 2013 2016-04-25 22:37:26Z KEVIN HANSON 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 20298435 0 X WWW.ROWLANDHALL.ORG X 1867 UT PRIVATE SCHOOL EDUCATION 26 26 383 793 0 0 3532101 1852867 18507472 18222341 221008 203349 22797 19878 22283378 20298435 0 0 0 0 11892606 11794908 0 0 369549 8397983 8773740 20290589 20568648 1992789 -270213 47985550 48658045 4456738 4207210 43528812 44450835 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 17638608 18242219 PRIVATE SCHOOL EDUCATION FROM PRE-SCHOOL TO 12TH GRADE 17638608 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 21 0 1 383 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 KEVIN HANSON 8013557485 720 GUARDSMAN WAY SALT LAKE CITY UT 84108 RICHARD BADENHAUSEN BOARD CHAIR 10.00 X 0 0 0 JOHN BIRD CHAIR, FINANCE COMMITTEE 5.00 X 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 CHAIR, DEVELOPMENT COMMITT 10.00 X 0 0 0 IRA RUBINFELD CHAIR, EDUCATION COMMITTEE 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 BOARD MEMBER 2.00 X 0 0 0 ROBERT STEINER FORMER BOARD CHAIR 3.00 X X 0 0 0 BRIAN BARKER BOARD MEMBER 2.00 X 0 0 0 JOSH KANTER BOARD MEMBER 3.00 X 0 0 0 AKEMI LOUCHHEIM BOARD MEMBER 2.00 X 0 0 0 RACHEL SWEET MARTIN CHAIR, ALUMNI COMMITTEE 3.00 X 0 0 0 CAROL CLAWSON CHAIR, LEGAL COMMITTEE 5.00 X 0 0 0 VIVIAN LEE BOARD MEMBER 2.00 X 0 0 0 JOHN MCNAMARA CHAIR, CONSTRUCTION COMMITTEE 5.00 X 0 0 0 WOOD MOYLE BOARD MEMBER 2.00 X 0 0 0 LUZ ROBLES BOARD MEMBER 2.00 X 0 0 0 ANNA TOPHAM BOARD MEMBER 2.00 X 0 0 0 MICHAEL WEINHOLTZ BOARD MEMBER 2.00 X 0 0 0 MELISSA ORFORD BOARD MEMBER 2.00 X 0 0 0 ALAN C SPARROW HEAD OF SCHOOL 40.00 X X 265314 0 42089 JULIE A BARRETT ASSOC. HEAD/SECRETARY OF B 40.00 X 139861 0 16617 KEVIN D HANSON CFO 40.00 X 135837 0 75686 PATRICK GODFREY DIRECTOR OF TECNOLOGY 40.00 X 104261 0 0 645273 0 134392 4 0 1 0 BUD MAHAS CONSTRUCTION 917 W DULUTH AVE SALT LAKE CITY UT 84116 GENERAL CONTRACTOR 3627887 SAGE DINING SERVICES 1402 YORK ROAD STE 100 LUTHERVILLE MD 21093 DINING 543449 ESHERICK HOMSEY DODGE & DAVIS 500 TREAT AVE SAN FRANCISCO CA 94110 ARCHITECTURAL DESIGNS 296284 ORCHARD LLC 5294 S LUCKY CLOVER LANE MURRAY UT 84123 NETWORKING/TECHNOLOGY 222790 APPLE COMPUTER INC PO BOX 4846095 DALLAS TX 75284 COMPUTERS 220280 5 1852867 1852867 TUITION 15248864 15248864 AUXILIARY SERVICES 2248333 2248333 FEES & ASSESSMENTS 708340 708340 SKI SWAP 16804 16804 18222341 203349 203349 MISCELLANEOUS INCOME 19878 19878 19878 20298435 18242219 0 203349 547846 463218 84628 9130348 8414203 587781 128364 1390255 1195818 144910 49527 726459 641176 70728 14555 1135 1135 38035 38035 158568 18748 139820 106146 86621 18122 1403 855304 855304 271564 271564 415165 378356 24731 12078 943109 754487 188622 278430 222288 56142 FINANCIAL AID 2087782 2087782 0 0 GENERAL AND MISC EXPENS 806921 155448 651249 224 TEXT BOOKS, ACTIVITY FE 587034 587034 0 0 FOOD CHARGES 539168 539168 0 0 1685379 1430611 175998 78770 20568648 17638608 2560491 369549 9550797 6274162 2485905 1006366 173314 239939 43338428 11552085 27800522 31786343 7489911 8840794 485101 510441 47985550 48658045 583139 586510 2569730 2266777 1303869 1353923 4456738 4207210 X 32700348 35341918 5163483 2519236 5664981 6589681 43528812 44450835 47985550 48658045 -270213 1192236 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9085145 924700 1304849 371494 10943200 7717403 690495 941093 263846 9085145 6990959 693518 270838 209091 28821 7717403 3443650 2346763 1355583 45900 101397 7740 6990959 2886165 251969 185516 110000 3443650 0.40000 0.60000 0 0 21126013 21126013 17998232 8143761 9854471 344513 344513 0 2951358 2301755 649603 918312 762056 156256 31786343 MARKETABLE SECURITIES 8701784 F OTHER INVESTMENTS 139010 F 8840794 ACCRUED PAYROLL 988384 DEFERRED COMPENSATION 139010 ACCRUED PAYROLL TAXES 75611 ACCRUED RETIREMENT CONTRIBUTION 61774 OTHER MISCELLANEOUS ACCRUALS 89144 1353923 X 21510415 1192236 19744 1211980 20298435 0 20298435 20588392 19744 19744 20568648 0 20568648 PART X, LINE 2: AS OF JUNE 30, 2014, 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 2010. THERE ARE NO INCOME TAX EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SKI SWAP EXP NETTED WITH REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: SKI SWAP EXP NETTED WITH REVENUE PART XII AND XIII LINES 2D PART XII AND XIII LINES 2D ARE A RECLASSIFICATION OF SKI SWAP EXPENSE INCLUDED IN EXPENSES FOR THE AUDIT, WHICH WAS NETTED WITH THE SKI SWAP INCOME IN THE STATEMENT OF REVENUE ON PART VIII OF FORM 990. 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 265314 0 0 0 0 0 42089 0 0 0 307403 0 0 0 JULIE A BARRETT ASSOC. HEAD/SECRETARY OF B 139861 0 0 0 0 0 0 0 16617 0 156478 0 0 0 KEVIN D HANSON CFO 135837 0 0 0 0 0 58803 0 16883 0 211523 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.