2026-02-23T11:26:47-06:00 2025-06-30 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2024-07-01 951683864 BERKELEY HALL SCHOOL FOUNDATION BERK 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 DR SARAH COLMARIE HEAD OF SCHOOL 3104766421 2026-02-23 1 1 JENNIFER FARR P00743254 9494742020 2024 2025-03-06 01:10:19Z DR SARAH COLMAIRE 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 20398180 0 X WWW.BERKELEYHALL.ORG X 1911 CA BERKELEY HALL SCHOOL PROVIDES A WELL-ROUNDED EDUCATION TO CHILDREN FROM DIVERSE BACKGROUNDS FROM THREE YEARS OLD THROUGH 8TH GRADE, STRESSING ACADEMICS,ATHLETICS, ARTS, SOCIAL DEVELOPMENT, LEADERSHIP, AND RESPONSIBLE CITIZENSHIP. THE 5-YEAR AVERAGE ENROLLMENT OF THE SCHOOL IS APPROXIMATELY 230 STUDENTS. 5 5 98 386 0 0 2391411 1087188 8938404 9291490 928616 1942372 222172 187091 12480603 12508141 1549378 1762691 0 0 6200454 6315654 0 0 481982 3942989 3726537 11692821 11804882 787782 703259 29160424 30414503 5564209 6194560 23596215 24219943 OUR MISSION IS TO "EMPOWER CHILDREN TO FULFILL THEIR UNLIMITED, GOD-GIVEN POTENTIAL AS FEARLESS SCHOLARS AND CONSCIENTIOUS CITIZENS." 0 0 8921986 1762691 9291490 FOUNDED IN 1911, BERKELEY HALL IS A NURSERY-8TH GRADE INDEPENDENT SCHOOL IN LOS ANGELES, CA. THE AVERAGE CLASS SIZE IS 15 STUDENTS AND THE STUDENT TO TEACHER RATIO IS 8:1. THE SCHOOL HAS ACCREDITATIONS FROM CAIS (CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS), AND WASC (WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES). TUITION ASSISTANCE IS NEED-BASED. 8921986 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 16 0 98 1 0 0 0 0 0 1 1 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 CA X ELISE YEN 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 DARRIN KENNEDY CHAIR 2.00 X X 0 0 0 DEBBIE SIMMONS VICE CHAIR 1.00 X X 0 0 0 MARGARET ANDREWS TREASURER 1.00 X X 0 0 0 CHRIS LINDGREN SECRETARY 1.00 X X 0 0 0 DAVID CARTER TRUSTEE 1.00 X 0 0 0 RON KRISEL TRUSTEE 1.00 X 0 0 0 RICHARD A LARSON TRUSTEE 1.00 X 0 0 0 DOUGLAS GIBBS CFO THROUGH SEPTEMBER 2025 45.00 X 158501 0 11456 SARAH COLMAIRE HEAD OF SCHOOL 45.00 X 317726 0 11762 ELISE YEN INTERIM CFO BEGINNING SEPTEMBER 2025 45.00 X 62747 0 4336 JOHN F ABDELNOUR ADVANCEMENT - DIRECTOR 45.00 X 153770 0 17528 COURTNEY GRADY DIRECTOR OF CAMPUS OPERATIONS 45.00 X 120895 0 7453 JAMIE L PATRICK ASSISTANT HEAD OF SCHOOL: LOWER SCHOOL 45.00 X 106029 0 3122 KENDALL SHOEMAKE ASSISTANT HEAD OF SCHOOL: MIDDLE SCHOOL 45.00 X 143844 0 11094 BARBARA N DENISI TEACHER - KINDERGARTEN LEAD 45.00 X 120838 0 8951 1184350 0 75702 7 0 1 0 KNOWING TECHNOLOGIES 2000 BROADWAY ST REDWOOD CITY CA 94063 WIFI REPLACEMENT/EXPANSION TO POOL HOSUE 164448 NA CONTRACTORS INC 2434 E 2434 FENDER AVE UNIT A FULLERTON CA 92831 CONSTRUCTION-SPORT COURT REPLACEMENT 161450 THE CENTURION GROUP-MULHOLLAND SECURITY 11454 SAN VICENTE BLVD 1ST FLOOR LOS ANGELES CA 90049 SECURITY 136824 MIGUEL ZENDEJAS-ZENDEJAS CLEANING SERVIC 19049 VANOWEN ST RESEDA CA 91355 CLEANING SERVICES 120692 VENABLE LLP PO BOX 62727 BALTIMORE MD 212642727 LEGAL 119732 7 79368 1007820 22320 1087188 TUITION REVENUE 611600 9291490 9291490 9291490 561406 561406 237304 0 237304 237304 237304 9191637 7810671 1380966 1380966 1380966 0 79368 79368 -79368 -79368 OTHER INCOME 900099 29155 29155 29155 12508141 9320645 0 2100308 1762691 1762691 522968 171754 309655 41559 4890834 3749129 836598 305107 365647 291876 54402 19369 152258 90053 47032 15173 383947 295654 67732 20561 213777 2919 210357 501 20630 282 20300 48 101941 101941 134602 1838 132449 315 152028 65712 71810 14506 421544 219706 166563 35275 805243 738611 59969 6663 79271 79271 54422 7844 33269 13309 45096 45096 446361 408164 34377 3820 560042 512118 43132 4792 GENERAL ACADEMIC 458805 433372 25433 PROFESSIONAL DEVELOPMEN 182731 90992 90755 984 TAXES 32402 32402 BAD DEBT 17642 17642 11804882 8921986 2400914 481982 3215672 621708 1189 3216124 42961 137815 145250 151262 20193069 11976255 7979709 8216814 17775643 18070780 29160424 30414503 1068756 1184791 3255171 3897009 1226779 1100408 13503 12352 5564209 6194560 X 19340977 19426837 4255238 4793106 23596215 24219943 29160424 30414503 703259 -79531 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6451311 575936 205991 12500 6808756 5918547 428376 235028 12500 6451311 5631723 522788 223464 12500 5918547 5537138 1041424 -728952 205387 12500 5631723 7381860 932130 2764351 12500 5537138 0.54581 0.45418 1 0 2900342 2900342 15617035 10757778 4859257 1148688 807865 340823 527004 410612 116392 8216814 PAYABLE TO BENEFICIARIES OF SPLIT INTEREST AGREEMENT 12352 12352 X 10735409 -79531 -9944 -89475 10824884 101941 1581316 1683257 12508141 10111681 0 10111681 101941 1591260 1693201 11804882 PART V, LINE 4: TO PROVIDE SUSTAINING INCOME FOR THE SCHOOL. PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE LAST THREE FISCAL YEARS ARE SUBJECT TO IRS EXAMINATION. AS OF THE DATE OF THIS REPORT, THE SCHOOL'S RETURN COVERING THE FISCAL YEAR ENDED JUNE 30, 2025 HAS NOT BEEN FILED. ASC TOPIC 740, INCOME TAXES, REQUIRES THE SCHOOL TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE SCHOOL'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT AN ACCRUAL FOR UNCERTAIN INCOME TAX POSITIONS AND ADJUSTMENT TO THE TAX PROVISION IS NOT NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -9,944. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,581,316. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,581,316. LOSS ON DISPOSAL 9,944. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF OUR NONDISCRIMINATORY POLICY IS PUBLISHED ON THE BERKELEY HALL WEBSITE. BHS ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, OR NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. WE DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION, IN THE ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSION POLICIES, TUITION ASSISTANCE PROGRAM, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. GALA 79368 79368 200 12010 31600 3300 32258 1 79368 79368 200 12010 31600 3300 32258 79368 -79368 1 TUITION ASSISTANCE 55 1581316 FMV TUITION DISCOUNTS FACULTY/STAFF'S TUITION REMISSION 7 127750 FMV FACULTY/STAFF'S STUDENT TUITION REMISSION STUDENT ACADEMIC AWARDS 6 53625 FMV SCHOLARSHIP PART I, LINE 2: BERKELEY HALL SCHOOL OFFERS TUITION ASSISTANCE TO TWO GROUPS. THE FIRST IS NEED-BASED AID WHICH IS BASED ON A FAMILY'S INCOME AND THEIR ABILITY TO PAY TUITION. THE SECOND FORM OF AID IS FACULTY AND STAFF TUITION REMISSION WHICH IS AN AUTOMATIC 50% DISCOUNT. X X X X 0 0 0 0 0 0 0 0 0 SARAH COLMAIRE HEAD OF SCHOOL 317726 0 0 0 0 0 11308 0 454 0 329488 0 0 0 JOHN F ABDELNOUR ADVANCEMENT - DIRECTOR 153670 0 100 0 0 0 10898 0 6630 0 171298 0 0 0 DOUGLAS GIBBS CFO THROUGH SEPTEMBER 2025 158501 0 0 0 0 0 11116 0 340 0 169957 0 0 0 KENDALL SHOEMAKE ASSISTANT HEAD OF SCHOOL: MIDDLE SCH 143744 0 100 0 0 0 8473 0 2621 0 154938 0 0 0 PART I, LINE 3 THE FINANCE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE. THE FINANCE COMMITTEE DETERMINES COMPENSATION COMPARING LOCAL SCHOOLS FROM THE LATEST ANNUAL CALIFORNIA INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION ADMINISTRATOR'S SALARY SURVEY AS A BENCHMARK. THE FULL BOARD APPROVES THE HEAD OF SCHOOL COMPENSATION. NANCY KRISEL AND RON KRISEL CURRENT TRUSTEE 10000 DONATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 REVIEW IS COMPLETED BY THE BUSINESS OFFICE AND THE FINAL FORM 990 IS SENT TO ALL TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: SITUATIONS OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE TO BE AVOIDED BY ALL EMPLOYEES, AND WHEN THEY ARISE THEY MUST BE REPORTED TO THE HEAD OF SCHOOL. THE FOLLOWING EXAMPLES POSE CONFLICTS OF INTEREST THAT MUST BE AVOIDED AND/OR BE REPORTED TO THE HEAD OF SCHOOL AS THEY ARISE: 1. ROMANTIC OR FINANCIAL INVOLVEMENT WITH A SCHOOL PARENT, VENDOR, OR SUBORDINATE EMPLOYEE OF THE SCHOOL. THIS TYPE OF RELATIONSHIP MAY IMPAIR AN EMPLOYEE'S ABILITY TO EXERCISE GOOD JUDGMENT ON BEHALF OF THE SCHOOL AND ITS STUDENTS, CREATE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND MUST BE REPORTED TO THE HEAD OF SCHOOL. 2. TEACHERS ARE NOT PERMITTED TO PROVIDE PAID TUTORING FOR THEIR STUDENTS OR TO OTHERWISE ENGAGE IN ANY PAID SERVICES FOR A STUDENT'S FAMILY WITHOUT THE EXPRESS CONSENT OF THE HEAD OF SCHOOL. 3. TEACHERS ARE NOT PERMITTED TO HIRE THEIR STUDENTS TO PERFORM SERVICES FOR THEM, SUCH AS BABYSITTING, HOUSESITTING, OR DOG-SITTING 4. IF AN EMPLOYEE OR MEMBER OF AN EMPLOYEE'S FAMILY HAS A FINANCIAL INTEREST IN A COMPANY THAT DOES OR SEEKS TO DO BUSINESS WITH THE SCHOOL THIS MUST BE REPORTED IMMEDIATELY TO THE HEAD OF SCHOOL. AN EMPLOYEE INVOLVED IN ANY OF THE ABOVE TYPES OF RELATIONSHIPS OR SITUATIONS MUST PROMPTLY AND FULLY DISCLOSE THE RELEVANT CIRCUMSTANCES TO THE HEAD OF SCHOOL FOR A DETERMINATION AS TO WHETHER AN ACTUAL OR POTENTIAL CONFLICT EXISTS. IF A CONFLICT IS FOUND TO EXIST, THE SCHOOL MAY TAKE APPROPRIATE CORRECTIVE ACTION. AN EMPLOYEE'S FAILURE TO MAKE SUCH A DISCLOSURE MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE SALARY AND COMPENSATION FOR THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER BASED ON HISTORICAL SALARIES AND COMPARABLE COMPENSATION FOR SIMILAR SCHOOLS. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS IN JUNE 2023 FOR HEAD OF SCHOOL AND JUNE 2024 FOR CFO. 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 XII LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.