2026-05-14T10:22:04-05:00 2025-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-07-01 952234936 THE MIRMAN SCHOOL FOR GIFTED CHILDREN MIRM 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 RICHARD BENFIELD CFO 3104762868 2026-05-12 1 1 KATY BROWN P00650274 9257902600 2026-05-05 2024 2025-03-06 01:10:19Z DR MARINA KHEEL 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 40017776 0 X WWW.MIRMAN.ORG X 1962 CA MIRMAN SCHOOL IS PASSIONATELY COMMITTED TO THE EDUCATION OF HIGHLY GIFTED CHILDREN. 16 14 130 150 0 0 2024382 2079334 19042510 20459049 979248 947584 46211 73323 22092351 23559290 2146946 2290695 0 0 12156469 12245675 0 0 855045 8108394 8841444 22411809 23377814 -319458 181476 70100396 70933132 29480393 29769689 40620003 41163443 WE CULTIVATE THE BOUNDLESS POTENTIAL OF HIGHLY GIFTED CHILDREN, NURTURE THEIR PASSIONS AND TALENTS, AND DEVELOP A DIVERSE COMMUNITY OF CREATIVE AND CONSTRUCTIVE LIFELONG LEARNERS. 0 0 17778687 2290695 20459049 THE MIRMAN SCHOOL FOR GIFTED CHILDREN ("SCHOOL") IS LOCATED IN LOS ANGELES, CALIFORNIA. THE SCHOOL IS AN INDEPENDENT SCHOOL DESIGNED TO MEET THE NEEDS OF HIGHLY GIFTED CHILDREN AGES 5 TO 14. IT HAD AN ENROLLMENT FOR THE 2024-2025 SCHOOL YEAR OF APPROXIMATELY 430 STUDENTS. 17778687 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 98 0 1 130 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RICHARD BENFIELD 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 JACKIE HAYES BOARD CHAIR 2.00 X X 0 0 0 NATHANIEL NAT BACH BOARD VICE CHAIR 2.00 X X 0 0 0 EREZ BARNAVON BOARD TREASURER 2.00 X X 0 0 0 ANNA BELOFF BOARD SECRETARY 2.00 X X 0 0 0 MICHAEL GUERIN BOARD MEMBER 2.00 X 0 0 0 HEIDI HENDRIX BOARD MEMBER 2.00 X 0 0 0 JUSTIN LANCER BOARD MEMBER 2.00 X 0 0 0 MARK LANDECKER BOARD MEMBER 2.00 X 0 0 0 DAVINA MASSEY BOARD MEMBER 2.00 X 0 0 0 CELINA MEITES BOARD MEMBER 2.00 X 0 0 0 ALAN MIRMAN BOARD MEMBER 2.00 X 0 0 0 ASIF SATCHU BOARD MEMBER 2.00 X 0 0 0 PADRAIC PADDY SPENCE BOARD MEMBER 2.00 X 0 0 0 JASON TRAVIS BOARD MEMBER 2.00 X 0 0 0 KIKO WASHINGTON BOARD MEMBER 2.00 X 0 0 0 ODETTA WATKINS BOARD MEMBER 2.00 X 0 0 0 DR MARINA KHEEL HEAD OF SCHOOL (EFF. 07/24) 50.00 X 225389 0 15069 RICHARD BENFIELD CFO 50.00 X 274350 0 55830 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 50.00 X 234303 0 34908 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 50.00 X 215823 0 21773 ERICKA DEAN DIR. OF EQUITY, INCLUSION & COMMTY 50.00 X 186305 0 11192 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 50.00 X 189897 0 20732 JAMES BARRY DIRECTOR OF ADMISSION 50.00 X 173935 0 25057 DANIEL VORENBERG FORMER HEAD OF SCHOOL (THRU 06/24) 50.00 X 528311 0 79806 2028313 0 264367 30 1 1 0 DEL AMO CONSTRUCTION INC 23840 MADISON STREET TORRANCE CA 90505 GENERAL CONTRACTOR 3712102 LEONARD COMMERCIAL CONSTRUCTION LLC 1222 CRENSHAW BLVD SUITE A TORRANCE CA 90501 GENERAL CONTRACTOR 555911 MISSION SCHOOL TRANSPORTATION 6500 HOLLISTER AVENUE SUITE 100 GOLETA CA 93117 BUS SERVICE 441355 LA LUNCH LADY 3756 W AVE 40 K267 LOS ANGELES CA 90065 SCHOOL MEAL SERVICES 232476 PARALLAX ASSOCIATES INC 5765 UPLANDER WAY CULVER CITY CA 90230 ARCHITECTURAL & PLANNING 215412 16 2079334 150045 2079334 TUITION AND FEES 611110 19242509 19242509 STUDENT AUXILIARY REVENUE 611110 443161 443161 BUS TRANSPORTATION FEES 611110 416567 416567 SUMMER CAMP 611110 223987 223987 PROGRAM EVENTS 611110 132825 132825 20459049 245512 245512 16911563 16209491 702072 702072 702072 301073 232257 68816 68816 21245 16738 4507 4507 23559290 20459049 0 1020907 2290695 2290695 869067 268219 547204 53644 9270813 7273190 1630734 366889 385721 311261 57010 17450 972453 717987 211582 42884 747621 549653 164505 33463 79433 79433 72319 72319 56867 56867 235094 235094 4250 4250 706625 103992 526575 76058 251184 200947 45213 5024 1557650 1306384 220528 30738 2900 2900 313736 214695 94104 4937 281340 3826 277492 22 1767555 1528935 229782 8838 753292 651598 97928 3766 STUDENT ACTIVITIES/AUX. 886572 820928 65644 ACADEMIC PROGRAMS 566225 566225 INSTRUCTIONAL 549258 549258 TRIP EXPENSES 372359 372359 384785 48535 124918 211332 23377814 17778687 4744082 855045 87834 110666 6782901 6475610 2719193 1697091 5675760 6625605 585833 434454 60069083 16343394 42876283 43725689 10806343 11366465 566249 497552 70100396 70933132 2822234 1790324 16196218 17523513 9776166 9880589 685775 575263 29480393 29769689 X 35844707 38798000 4775296 2365443 40620003 41163443 70100396 70933132 181476 361964 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74073 X DECORATION 0 7007297 25868 679397 220000 7492562 4890151 718 2363498 247070 7007297 4673862 3172 419783 206666 4890151 5952285 9293 -962716 325000 4673862 4940207 1668 1203063 192653 5952285 0.75116 0.19886 0.04998 0 0 4063185 4063185 46783033 10202735 36580298 3724589 1714508 2010081 5424203 4426151 998052 74073 74073 43725689 OPERATING LEASE LIABILITIES 575263 575263 X 21425485 361964 361964 21063521 56867 2438902 2495769 23559290 20882045 0 20882045 56867 2438902 2495769 23377814 PART III, LINE 4: THE SCHOOL POSSESSES SEVERAL ART PIECES AND PORTRAITS OF THE FOUNDERS OF THE SCHOOL. THESE ART WORKS ARE MAINLY FOR THE DECORATION OF THE CAMPUS AND ADMINISTRATION OFFICE. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS THAT ARE USED TO PROVIDE FINANCIAL AID AND INSTRUCTIONAL PROGRAMS FOR STUDENTS, TO PROVIDE DEVELOPMENT OPPORTUNITIES FOR FACULTY, AND TO SUPPORT SCHOOL OPERATIONS. PART X, LINE 2: THE SCHOOL IS A NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE CODE. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE SCHOOL'S MANAGEMENT HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION 2,290,695. FUNDRAISING EXPENSES 148,207. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION 2,290,695. FUNDRAISING EXPENSES 148,207. 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 PUBLICIZED ITS NONDISCRIMINATORY POLICY IN THE PROMOTIONAL MATERIALS DISTRIBUTED BY THE SCHOOL. THE SCHOOL ALSO POSTS THE NONDISCRIMINATORY POLICY ON THE WEBSITE HOMEPAGE. GRAND SUPPER CLUB 301073 301073 13178 121535 60307 23500 13737 301073 301073 13178 121535 60307 23500 13737 232257 68816 1 FINANCIAL AID 75 0 2290695 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: STUDENT FINANCIAL AID IS APPLIED DIRECTLY TO STUDENT ACCOUNTS FOR TUITION, FEES, BOOKS, AND MISCELLANEOUS STUDENT EXPENSES. FINANCIAL AID CONSISTS OF AWARDS BASED ON FINANCIAL NEED. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 DANIEL VORENBERG FORMER HEAD OF SCHOOL (THRU 06/24) 447311 0 60000 0 21000 0 53500 0 26306 0 608117 0 0 0 RICHARD BENFIELD CFO 271150 0 3200 0 0 0 30500 0 25330 0 330180 0 0 0 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 230803 0 3500 0 0 0 23000 0 11908 0 269211 0 0 0 DR MARINA KHEEL HEAD OF SCHOOL (EFF. 07/24) 181389 0 20000 0 24000 0 9808 0 5261 0 240458 0 0 0 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 212623 0 3200 0 0 0 10740 0 11033 0 237596 0 0 0 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 186697 0 3200 0 0 0 9666 0 11066 0 210629 0 0 0 JAMES BARRY DIRECTOR OF ADMISSION 170735 0 3200 0 0 0 13366 0 11691 0 198992 0 0 0 ERICKA DEAN DIR. OF EQUITY, INCLUSION & COMMTY 183105 0 3200 0 0 0 0 0 11192 0 197497 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES THE HEAD WITH A DISCRETIONARY SPENDING ACCOUNT TO CAPTURE NECESSARY BUSINESS EXPENSES SUCH AS CONFERENCES, RESIDENCE EXPENSES, MEMBERSHIP DUES, ETC. THE SCHOOL ALSO PROVIDES A HOUSING ALLOWANCE OF $3,000 PER MONTH PER THE EMPLOYMENT AGREEMENT. THE AMOUNT IS TAXABLE AND REFLECTED ON THE INDIVIDUAL'S W2. FINALLY, THE SCHOOL PROVIDES A CAR ALLOWANCE OF $1,000 PER CALENDAR MONTH DURING THE TERM PER EMPLOYMENT AGREEMENT. THE AMOUNT IS TAXABLE AND REFLECTED ON THE INDIVIDUAL'S W2. PART I, LINE 7 THE BOARD OF TRUSTEES AWARDED TO THE FORMER HEAD OF SCHOOL A NON-FIXED, DISCRETIONARY BONUS OF $60,000 FOR THE CALENDAR YEAR 2024. THE BOARD OF TRUSTEES AWARDED TO THE NEW HEAD OF SCHOOL A NON-FIXED, DISCRETIONARY BONUS OF $20,000 FOR THE CALENDAR YEAR 2024. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2022-03-08 10000000 CONTRUCTION IMPROVEMENTS 0 0 0 A 10000000 56385 9943615 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 ALAN MIRMAN BOARD MEMBER 115491 RENT 0 LESLIE GEFFEN RELATED TO BOARD MEMBER 115491 RENT 0 X 21 150045 PUBLICLY TRADED EXCHANGE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO PERFORMS A DETAILED REVIEW OF THE 990 PRIOR TO FILING. THE CFO WILL MAKE THE 990 AVAILABLE TO THE BOARD OF TRUSTEES FOR GENERAL REVIEW FOR ONE WEEK PRIOR TO FILING OF THE DOCUMENT. ANY QUESTIONS WILL BE REFERRED TO THE CFO BY THE TRUSTEES. THE FINANCE COMMITTEE CHAIR WILL ALSO REVIEW THE 990 QUESTIONS AND ANSWERS PRIOR TO FILING AND DISCUSS ANY QUESTIONS OR CONCERNS WITH THE CFO. FORM 990, PART VI, SECTION B, LINE 12C AT THE BOARD'S ANNUAL RETREAT, THE TRUSTEES ARE ASKED TO READ AND SIGN THE CONFLICT OF INTEREST STATEMENT AND, IF NECESSARY, DISCLOSE ANY CONFLICTS. NEW OR UNDOCUMENTED CONFLICTS ARE REFERRED TO THE COMMITTEE OF TRUSTEES FOR REVIEW, AND, IF NECESSARY, SUBMITTED TO THE FULL BOARD FOR REVIEW AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE COMPENSATION OF THE HEAD OF SCHOOL ANNUALLY. THE EXECUTIVE COMMITTEE COLLECTS COMPARATIVE COMPENSATION INFORMATION FROM ITS CPA FIRM AS WELL AS INDUSTRY SPECIFIC STATS COLLECTED BY THE CALIFORNIA INDEPENDENT SCHOOL BUSINESS OFFICER'S ASSOCIATION. THE EXECUTIVE COMMITTEE THEN VOTES ON A COMPENSATION PLAN AND SUBMITS THAT PLAN TO THE FULL BOARD FOR APPROVAL IN EXECUTIVE SESSION AT A REGULAR BOARD MEETING. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE HEAD OF SCHOOL IN LINE WITH THE BUDGET FOR SALARIES APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE BUSINESS OFFICE OF THE MIRMAN SCHOOL FOR REVIEW UPON REQUEST.