2024-04-03T15:40:00-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 942786958 CHINESE AMERICAN INTERNATIONAL SCHOOL CHIN 4158618066 150 OAK STREET SAN FRANCISCO CA 94102 STEPHEN J BAJC CFO CFO 4158618066 2024-01-23 1 STEPHEN BAJC CFO 999009999 1 KATY BROWN P00650274 9257902600 2024-01-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHEN J BAJC 150 OAK STREET SAN FRANCISCO CA 94102 29983298 0 X WWW.CAIS.ORG X 1981 CA EMBRACE CHINESE, BECOME OUR BEST SELVES, AND CONTRIBUTE TO A BETTER WORLD. 19 19 160 250 0 0 9281267 7821006 36984096 21127363 123386 311570 -662 305530 46388087 29565469 2560119 3038552 0 0 11999205 12705252 0 0 541492 6543708 7907022 21103032 23650826 25285055 5914643 75254157 84170152 28307365 31085026 46946792 53085126 AT CAIS, WE ARE COMMITTED TO INSPIRING AND EMPOWERING LEARNERS TO: EMBRACE CHINESE, BECOME OUR BEST SELVES, AND CONTRIBUTE TO A BETTER WORLD. 0 0 20192956 3038552 21127363 THE SCHOOL SERVES APPROXIMATELY 499 STUDENTS PROVIDING FULL TIME EARLY CHILDHOOD, ELEMENTARY, AND MIDDLE SCHOOL DUAL-LANGUAGE EDUCATION IN MANDARIN AND ENGLISH. SUMMER PROGRAM INCLUDES ENRICHMENT CLASSES, LANGUAGE INSTRUCTION, AND OUTDOOR EDUCATIONAL OPPORTUNITIES. 20192956 1 1 0 0 0 0 0 0 1 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 0 0 0 1 0 0 0 0 0 0 0 0 1 66 0 1 160 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X STEPHEN J BAJC CFO 4158618066 150 OAK STREET SAN FRANCISCO CA 94102 CHRISTOPHER TOM BOARD CHAIR 2.00 X X 0 0 0 SHERILYN ADAMS BOARD FIRST VICE CHAIR 2.00 X X 0 0 0 BEN LUI BOARD SECOND VICE CHAIR 2.00 X X 0 0 0 PETER SHIAU AUDIT & RISK CHAIR 2.00 X X 0 0 0 JOHN WANG TREASURER/CHAIR 2.00 X X 0 0 0 ALDA DENNIS BOARD SECRETARY 2.00 X X 0 0 0 DOMINGO GUERRA ADVANCEMENT CHAIR 2.00 X X 0 0 0 BRYANT JENKINS COT CHAIR, FACILITIES CO-CHAIR 2.00 X X 0 0 0 PAUL KOCHER FACILITIES CO-CHAIR 2.00 X X 0 0 0 DANIEL CHANG TRUSTEE 2.00 X 0 0 0 KATHLEEN LIU TRUSTEE 2.00 X 0 0 0 JON MAYEDA TRUSTEE 2.00 X 0 0 0 DINA MORELL TRUSTEE 2.00 X 0 0 0 SARA ROBERTS TRUSTEE 2.00 X 0 0 0 MONIQUE SCHAULIS TRUSTEE 2.00 X 0 0 0 DARREN SCHULTE TRUSTEE 2.00 X 0 0 0 MARVIN CHOW TRUSTEE (AS OF 07/22) 2.00 X 0 0 0 JENNIFER LAI TRUSTEE (AS OF 07/22) 2.00 X 0 0 0 STEPHANIE LIM TRUSTEE (AS OF 07/22) 2.00 X 0 0 0 JEFFREY BISSELL HEAD OF SCHOOL 40.00 X 517080 0 23842 PAMELA WINTHROP DIRECTOR OF ADVANCEMENT 40.00 X 346093 0 22055 STEPHEN BAJC CFO 40.00 X 260525 0 25336 JOSEPH WILLIAMSON HEAD OF MIDDLE SCHOOL 40.00 X 174738 0 19669 LAN SUN BUSINESS OFFICER 40.00 X 173793 0 19388 KEVIN LEE DIRECTOR OF AUXILIARY PROG 40.00 X 167297 0 19076 DANIEL FETTINGER DIRECTOR OF TECHNOLOGY 40.00 X 153720 0 18365 KIMBERLY KAZ HEAD OF LOWER SCHOOL 40.00 X 146547 0 18589 1939793 0 166320 35 0 1 0 NATIONAL CENTER FOR INTERNATIONAL SCHOOL 150 OAK STREET SAN FRANCISCO CA 94102 FACILITY MANAGEMENT 1832007 STUDIO BONDY ARCHITECTURE 110 LINDEN STREET OAKLAND CA 94607 ENGINEERING SERVICES 1634668 BRUCE J HIGHMAN 582 MARKET STREET SUITE 1212 SAN FRANCISCO CA 94104 LEGAL SERVICES 230000 INSPIRE PRODUCTIONS INC 4001 FARISS LANE EL SOBRANE CA 94803 EVENT RENTALS, AGENT FEES & CATERING 184721 DAVID STERLACE 360 CLAREMONT BLVD SAN FRANCISCO CA 94127 OWNER REPRESENTATIVE CONSULTING 149328 9 1004136 6816870 154025 7821006 STUDENT TUITION 900099 18816723 18816723 AUXILLARY PROGRAMS 900099 1907682 1907682 OTHER PROGRAM REVENUE 900099 291608 291608 TUITION INSURANCE 900099 111350 111350 21127363 367335 367335 328529 5722 322807 322807 322807 140104 37403 136565 96707 3539 -59304 -55765 -55765 110876 1004136 178835 -67959 -67959 FSA REVENUE 900099 50682 50682 50682 29565469 21127363 0 617100 3038552 3038552 1059504 216498 421590 421416 9278112 8139533 1121510 17069 440425 395404 45021 1170746 1047546 122768 432 756465 602493 132612 21360 15000 15000 22284 2710 19574 71500 71500 867504 756799 89705 21000 140072 140072 587065 472472 68054 46539 153049 124230 25758 3061 134275 99050 35225 3104386 2992477 111909 582662 559551 17956 5155 138355 127443 9547 1365 436035 436035 1439253 1439253 178945 178945 DUES & MEMBERSHIPS 36637 32542 4095 23650826 20192956 2916378 541492 3347585 11915594 1229 0 2721836 6677762 2496873 2618540 90000 0 555197 564467 62300205 9973972 49206996 52326233 16781878 7320997 52563 2746559 75254157 84170152 1849025 1659253 9124368 9353586 17000000 17050001 28174 23172 305798 2999014 28307365 31085026 X 39512631 39897757 7434161 13187369 46946792 53085126 75254157 84170152 5914643 223691 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 7710323 316305 7959138 67490 8407709 -697386 7710323 7661634 746075 8407709 2190097 5392153 79384 7661634 1126484 941801 124296 2484 2190097 0.00000 1.00000 0.00000 0 0 26400000 26400000 13713496 6293 13707203 15297027 9524032 5772995 354972 268545 86427 6534710 175102 6359608 52326233 CURRENT LEASE LIABILITY 2999014 2999014 X 26756330 223691 223691 26532639 3032830 3032830 29565469 20617996 0 20617996 3032830 3032830 23650826 PART IV, LINE 2B: THE SCHOOL HOLDS FUNDS FOR EMPLOYEES' FLEXIBLE SPENDING ACCOUNTS. PART V, LINE 4: THE BOARD AUTHORIZED THE SCHOOL TO TRANSFER $7.5 MILLION DOLLARS FROM THE BOARD DESIGNATED QUASI ENDOWMENT FUND TO THE UNDESIGNATED RESERVE FUND AND ELIMINATE THE BOARD DESIGNATED QUASI ENDOWMENT FUND DESIGNATION AT THIS TIME. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 3,038,552. RENTAL EXPENSES -5,722. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 3,038,552. RENTAL EXPENSES -5,722. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATION POLICY CAN BE FOUND ON THE SCHOOL'S WEBSITE AT ALL TIMES. SHOWCAIS 1115012 1004136 110876 916 87064 1889 88966 1115012 1004136 110876 916 87064 1889 88966 178835 -67959 1 FINANCIAL AID 102 3038552 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE APPLICATION PROCESS REQUIRES PARENTS WHO ARE APPLYING FOR TUITION ASSISTANCE TO DISCLOSE THEIR INCOME AND EXPENSES TO THE SCHOOL. THE SCHOOL ACCEPTS ONLY COMPLETE APPLICATIONS INCLUDING THE PARENTS' MOST RECENT TAX RETURN, W-2S, 1099S, BUSINESS AND FARM STATEMENT. THE TUITION ASSISTANCE COMMITTEE, CONSISTING OF THE HEAD OF SCHOOL, CFO, AND ADMISSIONS DIRECTOR DETERMINES ELIGIBILTY FOR ASSISTANCE AND THE AMOUNT OF THE AWARD. BY SIGNING THE AWARD LETTER, PARENTS ARE BOUND TO DISCLOSE ANY CHANGES IN THEIR FINANCES. THE DOCUMENTS ARE COLLECTED BY A THIRD PARTY SERVICE, SCANNED AND STORED ON A SECURE SERVER. X X X 0 0 0 0 0 0 0 0 0 JEFFREY BISSELL HEAD OF SCHOOL 517080 0 0 0 0 0 12924 0 10918 0 540922 0 0 0 PAMELA WINTHROP DIRECTOR OF ADVANCEMENT 346093 0 0 0 0 0 11137 0 10918 0 368148 0 0 0 STEPHEN BAJC CFO 260525 0 0 0 0 0 12918 0 12418 0 285861 0 0 0 JOSEPH WILLIAMSON HEAD OF MIDDLE SCHOOL 174738 0 0 0 0 0 8751 0 10918 0 194407 0 0 0 LAN SUN BUSINESS OFFICER 173793 0 0 0 0 0 8470 0 10918 0 193181 0 0 0 KEVIN LEE DIRECTOR OF AUXILIARY PROG 167297 0 0 0 0 0 8158 0 10918 0 186373 0 0 0 DANIEL FETTINGER DIRECTOR OF TECHNOLOGY 153720 0 0 0 0 0 7447 0 10918 0 172085 0 0 0 KIMBERLY KAZ HEAD OF LOWER SCHOOL 146547 0 0 0 0 0 7671 0 10918 0 165136 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 322273601 NONEAVAIL 2021-10-27 17000000 ACQUISITION OF THE 19TH AVENUE CAMPUS 0 0 0 B CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 NONEAVAIL 2023-02-23 20000000 RENOVATION AND CONSTRUCTION OF THE 19TH AVENUE CAMPUS 0 0 0 A 17000000 17000000 2021 0 0 1 1 B 50001 50001 2024 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART II, LINE 3, COLUMN (B) ON FEBRUARY 1, 2023, THE SCHOOL ENTERED INTO A LOAN AGREEMENT WITH FRB AND THE CEDA WITH AN AGGREGATE PRINCIPAL AMOUNT OF $20,000,000; $10,000,000 UNDER SERIES A LOAN AND $10,000,000 UNDER SERIES B LOAN, FOR THE RENOVATION AND CONSTRUCTION OF THE 19TH AVENUE CAMPUS, COLLECTIVELY KNOWN AS "SERIES LOAN". AS OF JUNE 30, 2023, THE OUTSTANDING BALANCE ON THE SERIES A LOAN WAS $50,001, WHICH REPRESENTS THE MINIMUM INITIAL DRAW. AS OF JUNE 30, 2023, THERE WERE NO DRAWS ON THE SERIES B LOAN. X 12 138189 FMV X GIFT AND EVENT TICKETS 63 13904 FMV X WINE 6 1732 FMV X SUPPLIES 1 200 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S FINANCE COMMITTEE REVIEWS AND APPROVES THE ANNUAL FILING OF THE FORM 990. A COPY OF THE ANNUAL 990 FILING IS SUBMITTED IN THE BOARD PACKET AS A REFERENCE FOR ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES CREATED A CONFLICT OF INTEREST POLICY THAT IS REVIEWED WITH, AND SIGNED BY, INDIVIDUAL TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL USES COMPARABILITY DATA FROM THE FOLLOWING ORGANIZATIONS: NAIS/STATSONLINE, ISBOA, AND DATA MADE AVAILABLE BY OUR PEER SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S BYLAWS, AUDITED FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE FOR REVIEW AT THE HEAD OF SCHOOL'S OFFICE. THE CONFLICT OF INTEREST POLICY IS INCLUDED IN ALL EMPLOYEE HANDBOOKS.