2024-05-09T13:37:53-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 952234936 THE MIRMAN SCHOOL FOR GIFTED CHILDREN MIRM 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 RICHARD BENFIELD CHIEF FINANCIAL OFFICER 3104762868 2024-05-08 1 RICHARD BENFIELD 999009999 1 KATY BROWN P00650274 9257902600 2024-05-08 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL VORENBERG 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 32429799 0 X WWW.MIRMAN.ORG X 1962 CA MIRMAN SCHOOL IS PASSIONATELY COMMITTED TO THE EDUCATION OF HIGHLY GIFTED CHILDREN. 17 16 129 150 0 0 3710637 4559101 14938451 16371231 1465092 883436 232110 12343 20346290 21826111 1765729 1753247 0 0 10034909 10576996 0 0 962311 5735015 6354958 17535653 18685201 2810637 3140910 51400808 66230203 14719426 26263322 36681382 39966881 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 13741539 1753247 16371231 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 2022-2023 SCHOOL YEAR OF APPROXIMATELY 375 STUDENTS. 13741539 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 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 69 0 1 129 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 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 KIKO WASHINGTON BOARD CHAIR 2.00 X X 0 0 0 JACKIE HAYES BOARD VICE CHAIR 2.00 X X 0 0 0 JUSTIN LANCER BOARD TREASURER 2.00 X X 0 0 0 KAREN SHERWOOD BOARD SECRETARY 2.00 X X 0 0 0 EREZ BARNAVON BOARD MEMBER 2.00 X 0 0 0 ANNA BELOFF BOARD MEMBER 2.00 X 0 0 0 CYNTHIA CARRASCO BOARD MEMBER 2.00 X 0 0 0 KOUROSH GHASSEMIEH BOARD MEMBER 2.00 X 0 0 0 HEIDI HENDRIX 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 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 ODETTA WATKINS BOARD MEMBER 2.00 X 0 0 0 ALEX WUO BOARD MEMBER 2.00 X 0 0 0 DANIEL VORENBERG HEAD OF SCHOOL 50.00 X 493778 0 52552 RICK BENFIELD CFO 50.00 X 241691 0 51505 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 50.00 X 229192 0 18880 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 50.00 X 187443 0 16892 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 50.00 X 179667 0 16214 JAMES BARRY DIRECTOR OF ADMISSIONS 50.00 X 166043 0 15584 CHRISTINA PAK HEAD OF UPPER SCHOOL (THRU 07/22) 50.00 X 137433 0 16693 1635247 0 188320 20 0 1 0 DEL AMO CONSTRUCTION INC 23840 MADISON STREET TORRANCE CA 90505 GENERAL CONTRACTOR 4488605 PARALLAX ASSOCIATES 5765 UPLANDER WAY CULVER CITY CA 90230 ARCHITECTURAL & PLANNING 560714 MISSION SCHOOL TRANSPORTATION 6500 HOLLISTER AVENUE SUITE 100 GOLETA CA 93117 BUS SERVICE 339041 SEAROCK STAFFORD CM INC 690 E GREEN STREET SUITE 201 PASADENA CA 91101 CONSTRUCTION MANAGEMENT 242103 JOHNSON FAVARO LLP 5898 BLACKWELDER STREET GROUND FLO CULVER CITY CA 90232 ARCHITECTURAL SERVICES 204645 11 152470 4406631 125403 4559101 TUITION AND FEES 611710 15433552 15433552 STUDENT AUXILIARY REVENUE 611710 403247 403247 BUS TRANSPORTATION FEES 611710 341197 341197 PROGRAM EVENTS 611710 173275 173275 SUMMER CAMP 611710 19960 19960 16371231 279338 279338 10967252 10363154 604098 604098 604098 231656 152470 218165 13491 13491 21221 22369 -1148 -1148 21826111 16371231 0 895779 1753247 1753247 887593 283074 547905 56614 7930471 5915243 1659915 355313 328888 255546 58874 14468 805866 620274 150544 35048 624178 458897 137343 27938 261067 261067 79955 79955 61522 61522 50371 50371 8500 8500 601510 100605 361241 139664 256264 205011 46128 5125 912649 773022 121438 18189 341313 224836 102545 13932 787918 681549 102429 3940 532848 460914 69270 2664 INSTRUCTIONAL 547060 547060 ACADEMIC PROGRAMS 510325 510325 STUDENT ACTIVITIES/AUXI 447876 417512 30364 TRIP EXPENSES 348474 348474 607306 185950 131940 289416 18685201 13741539 3981351 962311 7669095 335555 10203163 10669577 3746410 4570189 46542 5125826 15000 7500 528883 799532 47501410 13280671 20477349 34220739 8021349 7495648 0 2496478 693017 509159 51400808 66230203 1788326 4327612 9720055 15424004 2267321 5817321 943724 694385 14719426 26263322 X 23613487 23861076 13067895 16105805 36681382 39966881 51400808 66230203 3140910 144589 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74073 X DECORATION 0 4673862 3172 419783 206666 4890151 5952285 9293 -962716 325000 4673862 4940207 1668 1203063 192653 5952285 4936677 2448 186210 185128 4940207 4759552 2718 359406 184999 4936677 0.68637 0.29925 0.01438 0 0 3465852 3465852 16663223 8088809 8574414 3581121 1347972 2233149 4156699 3843890 312809 19634515 19634515 34220739 LEASE LIABILITY 694385 694385 X 19942908 144589 -1966270 -1821681 21764589 61522 61522 21826111 16657409 0 16657409 61522 1966270 2027792 18685201 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 APPROXIMATELY 8 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, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -1,753,247. INDIRECT EVENT EXPENSES -213,023. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,753,247. INDIRECT EVENT EXPENSES 213,023. 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 RACIALLY NONDISCRIMINATORY POLICY THROUGH LOCAL NEWSPAPERS AND THE PROMOTIONAL MATERIALS DISTRIBUTED BY THE SCHOOL. THE SCHOOL ALSO POSTS THE NONDISCRIMINATORY POLICY ON THE WEBSITE HOMEPAGE. 60TH GALA 384126 152470 231656 124841 8650 84674 384126 152470 231656 124841 8650 84674 218165 13491 1 FINANCIAL AID 72 1753247 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 HEAD OF SCHOOL 396278 0 35000 0 62500 0 15250 0 37302 0 546330 0 0 0 RICK BENFIELD CFO 235991 0 5700 0 0 0 13675 0 37830 0 293196 0 0 0 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 223492 0 5700 0 0 0 11360 0 7520 0 248072 0 0 0 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 181743 0 5700 0 0 0 9157 0 7735 0 204335 0 0 0 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 173967 0 5700 0 0 0 8836 0 7378 0 195881 0 0 0 JAMES BARRY DIRECTOR OF ADMISSIONS 160343 0 5700 0 0 0 8087 0 7497 0 181627 0 0 0 CHRISTINA PAK HEAD OF UPPER SCHOOL (THRU 07/22) 131733 0 5700 0 0 0 6733 0 9960 0 154126 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. HOUSING ALLOWANCE OF $36,000 PER YEAR PER EMPLOYMENT AGREEMENT, AMOUNT IS TAXABLE AND REFLECTED ON INDIVIDUAL'S W2. CAR ALLOWANCE OF $6,000 PER YEAR PER EMPLOYMENT AGREEMENT, AMOUNT IS TAXABLE AND REFLECTED ON INDIVIDUAL'S W2. PART I, LINE 7 THE BOARD OF TRUSTEES AWARDED TO THE HEAD OF SCHOOL A NON-FIXED, DISCRETIONARY BONUS OF $35,000 FOR THE CALENDAR YEAR 2022. THE HEAD OF SCHOOL AWARDED TO THE EXECUTIVE ADMINISTRATORS A NON-FIXED DISCRETIONARY BONUS OF $5,700 FOR THE CALENDAR YEAR 2022. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2022-03-08 9950000 CONTRUCTION IMPROVEMENTS 0 0 0 A 5817321 56385 5760936 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 DAN VORENBERG HEAD OF SCHOOL PERSONAL LOAN X 75000 7500 0 1 1 7500 X 15 125403 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS AND NOT THE NUMBER OF ITEMS CONTRIBUTED. 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 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.