2026-05-07T08:39:22-05:00 2025-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2024-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 ANNE M GLASS HEAD OF SCHOOL 2482037300 2026-05-05 1 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2026-05-05 2024 2025-03-06 01:10:19Z CHRISTOPHER FEDERICO 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 20125270 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 17 13 245 120 7040 0 607281 1088529 16533740 16807541 516044 486708 25641 21804 17682706 18404582 2933822 2938261 0 0 9851085 9999822 0 44319 533294 5325690 5729145 18110597 18711547 -427891 -306965 31151564 32264785 4204377 4465298 26947187 27799487 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 14051018 2938261 14962325 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. 181896 303216 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. 1343859 1562999 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. 15576773 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 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 55 0 1 245 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 13 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 CHAIR 5.00 X X 0 0 0 AMY-BETH FLEISCHER TREASURER/VICE-CHAIR FINANCE 5.00 X X 0 0 0 ANDREW BLECHMAN STAFF REPRESENTATIVE 1.00 X 64970 0 3566 ANNA KOHN ALUMNI REPRESENTATIVE 1.00 X 0 0 0 BETH VENS TRUSTEE 1.00 X 0 0 0 JAMEELL M SMITH VICE CHAIR-ADMINISTRATION 5.00 X X 0 0 0 CHERYL BLAU ALUMNI REPRESENTATIVE 1.00 X 0 0 0 KENNY MILLER SECRETARY 5.00 X X 0 0 0 ELISABETH STAYER STAFF REPRESENTATIVE 1.00 X 70645 0 36564 JEFF STAFEIL TRUSTEE 1.00 X 0 0 0 JOY LAWSON DAVIS TRUSTEE 1.00 X 0 0 0 JULIAN WONG TRUSTEE 1.00 X 0 0 0 KEVIN CARLSON AT-LARGE 1.00 X 0 0 0 MYKOLAS RAMBUS TRUSTEE 1.00 X 0 0 0 NATASHA WEBSTER PARENT REPRESENTATIVE 1.00 X 0 0 0 SUJANA GUNDLAPALLI PARENT REPRESENTATIVE 1.00 X 0 0 0 STEVEN SCOTT TRUSTEE 1.00 X 0 0 0 CHRISTOPHER FEDERICO HEAD OF SCHOOL 60.00 1.00 X 279630 0 24439 DAVID FLUENT ASSOC HEAD FOR FIN & OPERATIONS 50.00 X 175620 0 10743 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 166495 0 25893 MEGHAN STOTT DIRECTOR OF LOWER SCHOOL 50.00 X 115238 0 65188 PAULA ROMANO DIRECTOR OF AUXILIARY PROGRAMS 50.00 X 108646 0 18170 SUSANNAH HANSEN MIDDLE & UPPER SCHOOL DIRECTOR 50.00 X 123276 0 23066 1104520 0 207629 7 0 1 0 CHARTWELLS SCHOOL DINING SERVICE 508 LONE PINE RD BLOOMFIELD HILLS MI 48303 FOOD SERVICE 291005 G&A CLEANING INC 8100 E NINE MILE RD WARREN MI 48089 JANITORIAL SERVICES 241339 EDUSTAFF LLC 4120 BROCKTON DR SE SUITE 200 GRAND RAPIDS MI 49512 SUBSTITUTE SERVICES 162777 THE ALAN GROUP INC 32600 STEPHENSON HIGHWAY MADISON HEIGHTS MI 48071 CONTRUCTION CONTRACTOR 133581 BLACKBAUD INC 2000 DANIEL ISLAND DR CHARLESTON SC 29492 SOFTWARE PROVIDER 114974 7 112547 975982 24701 1088529 TUITION 900099 14962325 14962325 SUMMER DAY CAMP & ENRICHMENT 900099 1562999 1562999 OTHER FEES/AFTERCARE PROGRAM 900099 282217 282217 16807541 515903 515903 7040 7040 1643624 1672819 -29195 -29195 -29195 41634 112547 47869 -6235 -6235 OTHER REVENUE 900099 20999 20999 20999 18404582 16828540 7040 480473 3062 3062 2935199 2935199 352853 352853 8303379 6782190 1221968 299221 280582 224998 47445 8139 441006 311860 101613 27533 622002 496153 104835 21014 89692 89692 60229 60229 44319 44319 429354 279956 147983 1415 787269 652752 96261 38256 1103802 1037016 66786 22423 11773 7612 3038 146024 118698 23917 3409 901506 846960 54546 TUITION REMISSION FACUL 909684 775191 104643 29850 OTHER 800944 698837 45007 57100 FOOD SERVICE 290166 290166 TRANSPORTATION EXPENDIT 91394 91394 96658 20568 76090 18711547 15576773 2601480 533294 404158 450672 1426609 1158252 7584 509720 180156 221190 178122 200285 25464905 13296187 12685118 12168718 15756966 17047947 512851 508001 31151564 32264785 445444 655747 3439811 3520016 319122 289535 4204377 4465298 X 16999242 16609060 9947945 11190427 26947187 27799487 31151564 32264785 X -306965 1161732 -2467 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9638247 276460 1190767 384266 10721208 8824906 99100 1108004 393763 9638247 7946314 499100 740772 361280 8824906 9421991 1000 -1150776 325901 7946314 7724437 15800 2039703 357949 9421991 0.58398 0.41603 1 0 198250 198250 22249629 11021184 11228445 1395395 980526 414869 1567079 1294477 272602 54552 54552 12168718 MONEY MARKET FUNDS 415965 F FIXED INCOME CORP BONDS 10128045 F MUTUAL FUNDS 6066114 F COMMON STOCKS 219566 F EXCHANGE-TRADED FUND 218257 F 17047947 DUE TO SCHOOL AFFILIATED GROUPS 134471 LEASE OBLIGATIONS 155064 289535 X 16593193 1161732 1161732 15431461 13087 2960034 2973121 18404582 15740893 2467 2467 15738426 13087 2960034 2973121 18711547 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 2022 THROUGH 2025, THE YEARS, WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2025. 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, 2025 OR 2024 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 2,935,199. BAD DEBT EXPENSE 24,835. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PLEDGES 2,467. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,935,199. BAD DEBT EXPENSE 24,835. 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. X X X X 1 CAROL ANNE RUSCICA 34 GWENDOLEN CRES TORONTO CA M2N 2L7 FUNDRAISING CONSULTANT 0 0 44319 0 44319 MOSAIC - DINNER & AUCTION 135977 109597 26380 5500 15645 15872 GOLF OUTING 18204 2950 15254 2640 8212 154181 112547 41634 5500 18285 24084 47869 -6235 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 180 2935199 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 277045 0 0 0 2585 0 14152 0 10287 0 304069 0 0 0 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 165084 0 0 0 1411 0 8704 0 17189 0 192388 0 0 0 DAVID FLUENT ASSOC HEAD FOR FIN & OPERATIONS 175260 0 0 0 360 0 8841 0 1902 0 186363 0 0 0 MEGHAN STOTT DIRECTOR OF LOWER SCHOOL 115238 0 0 0 0 0 6086 0 59102 0 180426 0 0 0 64500 FINANCIAL AID TUITION SARAH MILLER FAMILY MEMBER OF TRUSTEE LISTED ON FORM 990 PART VII SECTION A 57364 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 -2,467. 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 7040 FMV