2025-03-05T15:20:21-06:00 2024-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2023-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 CHRISTOPHER FEDERICO HEAD OF SCHOOL 2482037300 2025-02-11 1 0 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2025-02-11 2023 2025-03-06 01:10:19Z CHRISTOPHER FEDERICO 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 18556792 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 19 15 241 90 4810 0 1382323 607281 15774264 16533740 432692 516044 52326 25641 17641605 17682706 2804802 2933822 0 0 9149295 9851085 0 0 507870 5349752 5325690 17303849 18110597 337756 -427891 30544191 31151564 4164474 4204377 26379717 26947187 X PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. 0 0 13762483 2933822 14873053 PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 174366 264305 PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 1186105 1412557 PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 15122954 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 1 0 0 1 66 0 1 241 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X DAVID FLUENT 2482037305 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 ALANA GLASS TREASURER 5.00 X X 0 0 0 SHANNON MARTIN VICE CHAIR-ADMINISTRATION 5.00 X X 0 0 0 CLAY THOMAS CHAIR 5.00 X X 0 0 0 COLLEEN ALLEN SECRETARY 5.00 X X 0 0 0 KENNY MILLER VICE CHAIR-FINANCE 5.00 X X 0 0 0 JOY LAWSON DAVIS TRUSTEE 1.00 X 0 0 0 CAROL APPEL TRUSTEE 1.00 X 0 0 0 BETH VENS TRUSTEE 1.00 X 0 0 0 KEVIN CARLSON PARENT REPRESENTATIVE 1.00 X 0 0 0 CHERYL BLAU ALUMNI REPRESENTATIVE 1.00 X 0 0 0 JAMEELL M SMITH TRUSTEE 1.00 X 0 0 0 ANDREW BLECHMAN STAFF REPRESENTATIVE 1.00 X 59100 0 8821 AMY-BETH FLEISCHER TRUSTEE 1.00 X 0 0 0 RYAN FRINGER TRUSTEE 1.00 X 0 0 0 MYKOLAS RAMBUS TRUSTEE 1.00 X 0 0 0 JEFF STAFEIL TRUSTEE 5.00 X 0 0 0 JULIAN WONG TRUSTEE 1.00 X 0 0 0 ANNA KOHN ALUMNI REPRESENTATIVE 1.00 X 0 0 0 ELISABETH STAYER STAFF REPRESENTATIVE 1.00 X 64655 0 35252 CHRISTOPHER FEDERICO HEAD OF SCHOOL 60.00 1.00 X 284139 0 17735 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 164006 0 26871 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE 50.00 X 169896 0 9677 LORI ZINSER DIRECTOR OF ADMISSIONS AND 50.00 X 114892 0 9623 MEGHAN STOTT DIRECTOR OF LOWER SCHOOL 50.00 X 108991 0 62641 SUSANNAH HANSEN MIDDLE & UPPER SCHOOL DIRECTOR 50.00 X 118868 0 21932 1084547 0 192552 6 0 1 0 CHARTWELLS SCHOOL DINING SERVICE 508 LONE PINE RD BLOOMFIELD HILLS MI 48303 FOOD SERVICE 238487 G&A CLEANING INC 8100 E NINE MILE RD WARREN MI 48089 JANITORIAL SERVICES 220677 EDUSTAFF LLC 4120 BROCKTON DR SE SUITE 200 GRAND RAPIDS MI 49512 SUBSTITUTE SERVICES 163170 BLACKBAUD INC 2000 DANIEL ISLAND DR CHARLESTON SC 29492 SOFTWARE PROVIDER 156395 THE ALAN GROUP INC 32600 STEPHENSON HIGHWAY MADISON HEIGHTS MI 48071 CONTRUCTION CONTRACTOR 150706 5 42677 96638 467966 607281 TUITION 900099 14873053 14873053 SUMMER DAY CAMP & ENRICHMENT 900099 1412557 1412557 OTHER FEES/AFTERCARE PROGRAM 900099 248130 248130 16533740 514926 514926 4810 4810 815000 30000 823382 20500 -8382 9500 1118 1118 34860 42677 30204 4656 4656 OTHER REVENUE 900099 16175 16175 16175 17682706 16549915 4810 520700 5000 5000 2928822 2928822 306364 306364 8045792 6575165 1160652 309975 262395 211288 41436 9671 646353 472587 141929 31837 590181 472489 96221 21471 42422 42422 64499 64499 13174 13174 467534 286207 176831 4496 793542 661059 97598 34885 1109106 1041999 67107 28936 14952 8415 5569 101272 86697 10990 3585 898744 844365 54379 TUITION REMISSION FACUL 889074 734384 123114 31576 OTHER 533656 441397 37926 54333 FOOD SERVICE 250135 250135 TRANSPORTATION EXPENDIT 81978 81978 51618 14430 36716 472 18110597 15122954 2479773 507870 646732 404158 1377978 1426609 22935 7584 148536 180156 118730 178122 25331033 12645915 13304983 12685118 14537265 15756966 387032 512851 30544191 31151564 333116 445444 3638613 3439811 192745 319122 4164474 4204377 X 17334350 16999242 9045367 9947945 26379717 26947187 30544191 31151564 X -427891 1010361 -15000 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8824906 99100 1108004 393763 9638247 7946314 499100 740772 361280 8824906 9421991 1000 -1150776 325901 7946314 7724437 15800 2039703 357949 9421991 7537427 246581 253381 312952 7724437 0.62070 0.37930 1 0 198250 198250 22096182 10403860 11692322 1346280 916471 429809 1681219 1325584 355635 9102 9102 12685118 MONEY MARKET FUNDS 188533 F FIXED INCOME CORP BONDS 9542130 F MUTUAL FUNDS 5630663 F COMMON STOCKS 230701 F EXCHANGE-TRADED FUND 164939 F 15756966 DUE TO SCHOOL AFFILIATED GROUPS 138968 LEASE OBLIGATIONS 180154 319122 X 15760139 1010361 1010361 14749778 13174 2919754 2932928 17682706 15192669 15000 15000 15177669 13174 2919754 2932928 18110597 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: MANAGEMENT HAS EVALUATED THE SCHOOL'S INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2021 THROUGH 2024, THE YEARS, WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2024. MANAGEMENT CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. MANAGEMENT DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2024 OR 2023 AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,928,822. BAD DEBT EXPENSE -9,068. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 15,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,928,822. BAD DEBT EXPENSE -9,068. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS DURING THE PERIOD OF SOLICITATION OF STUDENTS. MOSAIC - DINNER & AUCTION 60302 42677 17625 9391 7683 4388 GOLF OUTING 17235 17235 2736 6006 77537 42677 34860 9391 10419 10394 30204 4656 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 200 2928822 PART I, LINE 2: THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER FEDERICO HEAD OF SCHOOL 268975 0 0 0 15164 0 7258 0 10477 0 301874 0 0 0 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 159120 0 0 0 4886 0 8557 0 18314 0 190877 0 0 0 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE 168936 0 0 0 960 0 8525 0 1152 0 179573 0 0 0 MEGHAN STOTT DIRECTOR OF LOWER SCHOOL 108991 0 0 0 0 0 5844 0 56797 0 171632 0 0 0 8000 FINANCIAL AID TUITION 12000 FINANCIAL AID TUITION SARAH MILLER FAMILY MEMBER OF TRUSTEE LISTED ON FORM 990 PART VII SECTION A 59645 COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS AND THE SCHOOL ATTORNEY, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES -15,000. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ROEPER INSTITUTE 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 48304 383471635 RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION MI 501(C)(3) LINE 12A, I ROEPER CITY AND COUNTRY SCHOOL INC 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ROEPER INSTITUTE A 4810 FMV ROEPER INSTITUTE B 5000 FMV