2024-05-15T16:32:59-05:00 2023-06-30 952662063 ROGERS ANDERSON MALODY & SCOTT LLP 735 E CARNEGIE DR STE 100 SAN BERNARDINO CA 92408 990 2022-07-01 953695686 CARDEN ARBOR VIEW SCHOOL INC CARD 9097406593 1530 N SAN ANTONIO AVE UPLAND CA 91786 BRIAN EDWARDS CO-HEAD OF SCHOOL 9099829919 2024-05-06 1 BRIAN EDWARDS 999009999 1 BRADFERD A WELEBIR CPA P00383601 9098890871 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN EDWARDS 1530 N SAN ANTONIO AVE UPLAND CA 91786 3184703 0 X WWW.CARDENARBORVIEW.ORG X 1981 CA TO PROVIDE QUALITY ELEMENTARY EDUCATION USING THE CARDEN METHOD OF INSTRUCTION 10 10 43 81 0 0 893508 197208 2730159 2914019 18 3145 66160 -27490 3689845 3086882 0 0 0 0 2251924 2371785 0 0 3802 1443721 1910157 3695645 4281942 -5800 -1195060 4380049 3124816 780512 1002250 3599537 2122566 THE MISSION OF CARDEN ARBOR VIEW SCHOOL IS TO PROVIDE THE HIGHEST QUALITY EDUCATION OF THE WHOLE CHILD USING THE CARDEN CURRICULUM AND PHILOSOPHY - TO EDUCATE WITH JOY, GROWTH, ENTHUSIASM, DIGNITY, AND RESPECT. 0 0 3143976 2914019 THE ORGANIZATION PROVIDES EDUCATION AND STUDENT DAYCARE USING THE CARDEN TEACHING METHODS AND PHILOSOPHIES 3143976 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 1 0 CA X CARDEN ARBOR VIEW SCHOOL 9099829919 1530 N SAN ANTONIO AVE UPLAND CA 91789 DANIEL ROSENBERG EXECUTIVE DIRECTOR 40.00 X 147000 0 10469 CHRISTINA DINKELMAN CO-PRINCIPAL 40.00 X 84606 0 6638 TERRI DIMARCO DIRECTOR OF ADVANCEMENT 40.00 X 87838 0 9629 BRIAN EDWARDS CO-PRINCIPAL ` 40.00 X 79233 0 10107 RENEE COLLYMORE DIRECTOR OF BUSINESS SERVICES 40.00 X 70158 0 0 MICAH FORBES PRESIDENT 4.00 X X 0 0 0 SCOTT WINETSKY VICE PRESIDENT 4.00 X X 0 0 0 CHRISTI WILEY SECRETARY 4.00 X X 0 0 0 EUI CONTE KLINE TREASURER 4.00 X X 0 0 0 EDDIE BARKER TRUSTEE 4.00 X 0 0 0 PHILOMENA CHO TRUSTEE 4.00 X 0 0 0 DERRICK DEBRUYNE TRUSTEE 4.00 X 0 0 0 JEANINE MANN TRUSTEE 4.00 X 0 0 0 SARAH SCULLY TRUSTEE 4.00 X 0 0 0 MANNY SOLARIO TRUSTEE 4.00 X 0 0 0 468835 0 36843 1 0 1 0 0 X 33495 163713 63269 197208 TUITION AND SCHOOL FEE 611600 2914019 2914019 2914019 3145 3145 62931 33495 97821 -34890 -34890 7400 0 7400 7400 3086882 2914019 0 -24345 X 505678 505678 1439177 1250035 189142 45247 45247 228110 149885 78225 153573 98287 55286 10558 10558 38200 38200 19443 19443 12591 12591 43057 10520 32537 182483 112006 70477 2044 2044 167051 94805 72246 48505 12089 36416 ABONDONED CONSTRUCTION 921059 921059 STUDENT EDUCATIONAL PRO 403954 403954 UTILITIES 52369 46085 6284 BOARD EXPENSES 4362 4362 4481 4 675 3802 4281942 3143976 1134164 3802 886478 266514 365227 124473 32167 15915 20322 60590 3887059 1793957 3071448 2093102 4407 564222 4380049 3124816 84226 79654 696286 337754 0 584842 780512 1002250 X 3185236 2122566 414301 0 3599537 2122566 4380049 3124816 X -1195060 -38111 -243800 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 157823 3016 160839 1.00000 0 0 1048877 1048877 1728504 849762 878742 518550 428980 89570 591128 515215 75913 2093102 DEPOSITS 12885 INTANGIBLE RIGHT-OF-USE ASSETS 551337 564222 LEASE LIABILITIES 584842 584842 3184703 97821 97821 3086882 0 3086882 4379763 97821 97821 4281942 0 4281942 PART V, LINE 4: TO ENSURE THE FUTURE FINANCIAL STABILITY OF THE SCHOOL. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING REVENUE REDUCED BY DIRECT EXPENSES 97,821. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES RECORDED WITH REVENUES 97,821. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PROVIDED IN THE ENROLLMENT INFORMATION ANNUAL GALA 68216 33495 34721 80583 68216 33495 34721 80583 80583 -45862 X 0 0 0 0 0 0 0 0 0 DANIEL ROSENBERG EXECUTIVE DIRECTOR 147000 0 0 0 0 0 3828 0 6641 0 157469 0 0 0 X 2180 FAIR MARKET VALUE X BEAUTY 7 16580 FAIR MARKET VALUE X BATHROOM REMODEL SUPPLIES 2 10125 FAIR MARKET VALUE X EXPERIENCE 7 7144 FAIR MARKET VALUE X CERTIFICATE 4 5645 FAIR MARKET VALUE X MEMBERSHIP 3 5440 FAIR MARKET VALUE X GIFT BASKET 8 4628 FAIR MARKET VALUE X PE SHED 1 4000 FAIR MARKET VALUE X FOOD 2 3221 FAIR MARKET VALUE X WINES 4 2472 FAIR MARKET VALUE X GOLF 1 700 FAIR MARKET VALUE X STUDIO 1 500 FAIR MARKET VALUE X WATER FILTER 1 280 FAIR MARKET VALUE X SPECIAL GARDEN DIRT MIX 1 205 FAIR MARKET VALUE X JEWELERY 1 150 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE ORGINAIZATION IS USING THE NUMBER OF UNIQUE TIMES AN INDIVIDUAL DONATED TO THE SCHOOL. FORM 990, PART IV, LINE 32 DURING THE TAX YEAR, THE BOARD OF TRUSTEES VOTED TO ABANDON A CONSTRUCTION PROJECT ON REAL PROPERTY PREVIOUSLY ACQUIRED IN PAST YEARS. ALTHOUGH THERE WERE CAPITALIZED EXPENSES IN THE FORM OF CONSTRUCTION IN PROGRESS, NONE OF THE PREVIOUSLY CAPITALIZED EXPENSES WERE IDENTIFIED AS EITHER TANGIBLE OR INTANGIBLE ASSETS TO BE HELD FOR SALE. THE COSTS WERE ONLY FOR FEASIBILITY STUDIES, ARCHITECTURAL PLANS, AND LEGAL FEES. AS SUCH, THE CONSTRUCTION IN PROGRESS WAS EXPENSED AS AN ABANDONMENT OF A CONSTRUCTION PROJECT. THIS ABANDONMENT EXPENSE IS GREATER THAN 25% OF THE BEGINNING BALANCE OF THE NET ASSETS, AND ORDINARILY WOULD TRIGGER THE ADDITIONAL FILING OF SCHEDULE N. HOWEVER, SINCE THE CONSTRUCTION IN PROGRESS ASSETS WERE NOT SOLD, EXCHANGED, OR OTHERWISE TRANSFERRED TO ANOTHER INDIVIDUAL OR ENTITY, SCHEDULE N WAS NOT PREPARED AS THERE IS NO DESCRIPTION OF THE FAIR MARKET VALUE, RECIPIENT, OR OUTSIDE ENTITY TO REPORT. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOCUMENTS THE MEETINGS HELD BY COMMITTEES, BUT DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL AND THE DIRECTOR OF BUISNESS SERVICES PRIOR TO THE PRESENTATION TO THE BOARD OF TRUSTEES. THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C A SIGNED STATEMENT IS REQUIRED BY ALL BOARD MEMBERS AND KEY EMPLOYEES. THE BOARD PRESIDENT WILL REVIEW, IF A KNOWN CONFLICT ARISES, THE BOARD MEMBER WILL BE ASKED TO EXCUSE THEMSELVES FROM ALL DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 SALARY COMPARISONS USING THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS DATABASE ARE DONE EACH SCHOOL YEAR AND REVIEWED BY THE FINANCE COMMITTEE WITH RECOMMENDATIONS TO THE BOARD FOR SALARY INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S ANNUAL REPORT AND ALL APPLICABLE DOCUMENTS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS AT THE BUSINESS ADDRESS FORM 990, SECTION OTHER REVENUE, LINE 9B THE DIRECT EXPENSES RELATED TO GAMING ACTIVITIES ARE NOT RECORDED IN THE CURRENT YEAR. THE GAMING PRIZE AWARDED TO WINNERS OF THE GAMING ACTIVITY IS A SCHOLARSHIP DISCOUNT FOR TUITION IN THE NEXT FISCAL YEAR. THE SCHOOL DOES NOT RECORD A SCHOLARSHIP UNTIL THE DATE THAT THE TUITION IS DUE. TUITION BECOMES DUE PRIOR TO THE START OF THE NEW SCHOOL YEAR WHICH OCCURS AFTER FISCAL YEAR END. FORM 990, PART IX, LINE 24A ABANDONED CONSTRUCTION PROJECT. SEE SCHEDULE O REFERENCE TO PART IV, LINE 32 FOR EXPLANATION. FORM 990, PART XI, LINE 9: REFUND DONOR CONTRIBUTIONS RELATED TO ABANDONMENT OF CONSTRUCTION PROJECT -243,800.