2024-05-15T08:55:36-05:00 2023-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-07-01 941156652 SANTA CATALINA SCHOOL SANT 8316559300 1500 MARK THOMAS DRIVE MONTEREY CA 93940 DR BARBARA OSTOS HEAD OF SCHOOL 8316559300 2024-05-13 1 DR BARBARA OSTOS 999009999 0 MICHAEL LUMSDEN P01262236 4159561500 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR BARBARA OSTOS 1500 MARK THOMAS DRIVE MONTEREY CA 93940 25639159 0 X WWW.SANTACATALINA.ORG X 1950 CA AN INDEPENDENT SCHOOL FOR CO-ED STUDENTS IN PRE-KINDERGARTEN - GRADE 8 AND AN ALL-GIRLS BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 - 12. 24 24 243 125 -18265 0 5939906 4440988 19244181 19465594 700453 1173234 157788 174531 26042328 25254347 3675038 3413682 0 0 12365971 13896541 16227 25193 900904 6883419 7768322 22940655 25103738 3101673 150609 108079483 118312422 7125874 12923071 100953609 105389351 SANTA CATALINA SCHOOL EXISTS TO DEVELOP IN EACH STUDENT A STRIVING FOR EXCELLENCE, A MATURING AWARENESS OF MORAL AND SPIRITUAL VALUES, A SENSE OF RESPONSIBLE PURPOSE, AND A DETERMINATION TO SERVE THE WORLD WITH COURAGE, GRACE, AND COMPASSION. 0 0 18891648 3413682 18542471 THE ORGANIZATION'S MAIN ACTIVITIES ARE THE OPERATION OF BOTH SANTA CATALINA LOWER AND MIDDLE SCHOOL AND SANTA CATALINA SCHOOL. SANTA CATALINA LOWER AND MIDDLE SCHOOL IS MONTEREY'S PREEMINENT CO-ED DAY SCHOOL FOR STUDENTS IN PRE-KINDERGARTEN - GRADE 8. SANTA CATALINA SCHOOL IS AN EXEMPLARY ALL-GIRLS BOARDING AND DAY SCHOOL IN MONTEREY FOR STUDENTS IN GRADES 9-12. 765830 0 912183 THE ORGANIZATION OPERATES SUMMER AT CATALINA, WHICH IS A SLEEPAWAY & DAY CAMP IN MONTEREY FOR GIRLS AGES 8 - 14. ALL CAMPERS PARTICIPATE IN EXCITING CLASSES, COMMUNITY BUILDING, AND FUN-FILLED CAMP ACTIVITIES. 19657478 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 78 0 1 243 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RONALD KELLERMANN 8316559334 1500 MARK THOMAS DRIVE MONTEREY CA 93940 LAURA K LYON CHAIR 1.00 X X 0 0 0 BRETT DAVIS COLLINS VICE CHAIR 1.00 X X 0 0 0 MATTHEW T GIBBS II VICE CHAIR 1.00 X X 0 0 0 CAROLYN HARTWELL O'BRIEN VICE CHAIR 1.00 X X 0 0 0 MICHAEL ROFFLER TREASURER 1.00 X X 0 0 0 TRACY MILLER HASS SECRETARY 1.00 X X 0 0 0 LOUISE DIEPENBROCK BAKER DIRECTOR 1.00 X 0 0 0 SISTER CLAIRE BARONE DIRECTOR 1.00 X 0 0 0 GERARDO A BORROMEO DIRECTOR 1.00 X 0 0 0 KATHLEEN BROWN DIRECTOR 1.00 X 0 0 0 HERM EDWARDS DIRECTOR 1.00 X 0 0 0 JON GIFFEN DIRECTOR 1.00 X 0 0 0 TRACY A HUEBNER DIRECTOR 1.00 X 0 0 0 BROGIIN KEETON DIRECTOR 1.00 X 0 0 0 EDWARD KING DIRECTOR 1.00 X 0 0 0 CHARLES I KOSMONT DIRECTOR 1.00 X 0 0 0 KATE BRINKS LATHEN DIRECTOR 1.00 X 0 0 0 TINA HANSEN MCENROE DIRECTOR 1.00 X 0 0 0 JUDITH MCDONALD MOSES DIRECTOR 1.00 X 0 0 0 MARY KHASIGIAN NIKSSARIAN DIRECTOR 1.00 X 0 0 0 KENNETH PEYTON DIRECTOR 1.00 X 0 0 0 VICTOR RAMIREZ DIRECTOR 1.00 X 0 0 0 JALYNNE TOBIAS REDMAN DIRECTOR / PRES. OF ALUMNAE ASSOC. 1.00 X 0 0 0 PETE UPHAM DIRECTOR 1.00 X 0 0 0 DR BARBARA OSTOS HEAD OF SCHOOL 40.00 X 169622 0 66907 RONALD A KELLERMAN BUSINESS MANAGER 40.00 X 154167 0 9706 JOHN AIME ASSISTANT HEAD OF SCHOOL 40.00 X 187250 0 19181 CHRISTY POLLACI HEAD OF LOWER AND MIDDLE SCHOOL 40.00 X 162273 0 29898 KEVIN WASBAUER SENIOR DIRECTOR OF DEVELOPMENT 40.00 X 165311 0 30931 JOHN MURPHY ASSISTANT HEAD OF SCHOOL FOR MISSION AND IDENTITY 40.00 X 140600 0 34464 JULIE LENHERR EDSON HEAD OF UPPER SCHOOL 40.00 X 124219 0 17783 JAMIE BROWNE DIRECTOR OF UPPER SCHOOL ADMISSIONS 40.00 X 129027 0 43601 PETER MYERS ASSISTANT HEAD OF UPPER SCHOOL 40.00 X 111334 0 46014 CRYSTAL BOYD DIRECTOR OF MARKETING AND COMMS. 40.00 X 113773 0 23536 MARGARET K BRADLEY FORMER HEAD OF SCHOOL (THRU 6/2022) 0.00 X 181900 0 39831 1639476 0 361852 14 1 1 0 AVILA BROTHERS INC 12 THOMAS OWENS WAY STE 200 MONTEREY CA 93940 GENERAL CONTRACTOR - CONSTRUCTION 3516334 BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE CONTRACTOR 1329565 ANDERSON BRULE ARCHITECTS INC 12974 REGAN LANE SARATOGA CA 95070 ARCHITECTURAL SERVICE 653673 PURESERVE PO BOX 698 SALINAS CA 93902 HOUSEKEEPING & JANITORIAL SERVICES 218467 CARE PLUS 215 W FRANKLIN STREET SUITE 208 MONTEREY CA 93940 CONTRACT NURSING SERVICES 183164 7 4440988 1409993 4440988 TUITION AND FEES 611600 18203283 18203283 SUMMER CAMP REVENUE 611600 912183 912183 AFTERSCHOOL ENRICHMENT PROGRAM 611600 110520 110520 MUSIC REVENUE 611600 75845 75845 GRADUATION REVENUE 611600 23300 23300 140463 140463 19465594 655245 -18265 673510 190290 4819 185471 185471 185471 599132 103500 182133 2510 416999 100990 517989 517989 184410 195350 -10940 -10940 25254347 19454654 -18265 1376970 3413682 3413682 1250352 1095729 154623 9549387 6429853 2536904 582630 520085 301487 197032 21566 1820551 1487619 316189 16743 756166 464923 191312 99931 77786 77786 85960 85960 25193 25193 310414 310414 241035 206111 34924 82831 15727 67104 187040 50088 113116 23836 421935 357646 53771 10518 924922 924922 49692 15576 31826 2290 198029 136063 56394 5572 7697 7697 1660959 1607018 48233 5708 58379 17325 41054 FOOD SERVICE 1210807 1210807 PLANT REPAIRS AND MAINT 683529 683529 INSTRUCTIONAL SUPPORT 559764 559764 1007543 679609 221017 106917 25103738 19657478 4545356 900904 2877868 4376202 15467350 12425739 3971881 2397257 0 4687955 28980 8310 75062 82905 587010 586585 78471135 35055104 38786967 43416031 19334439 22146223 26713228 28191505 13750 13750 222948 -20040 108079483 118312422 1230218 1044153 5324991 11660180 402665 218738 168000 0 7125874 12923071 X 49453472 52551720 51500137 52837631 100953609 105389351 108079483 118312422 X 150609 4266868 18265 X 0 1 X 1 0 X 7678949 4848953 4126469 5939906 4440988 27035265 7678949 4848953 4126469 5939906 4440988 27035265 3464424 23570841 604367 589383 220450 283088 863800 2561088 39925 39925 132605 76563 209168 29845446 87835487 0.78980 0.76600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 132,605. 2019 AMOUNT: $ 76,563. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 101048 X X X 0 48581123 1391827 4373452 762700 779471 52804231 56997368 502299 -7458422 713250 746872 48581123 44213312 1893411 12382858 638100 854113 56997368 42171893 2132975 1291530 558489 824597 44213312 36622307 5740587 1119071 533200 776872 42171893 0.05026 0.62296 0.32678 0 0 976144 976144 52877828 21216063 31661765 9950415 8183909 1766506 14666748 5655132 9011616 43416031 LIMITED PARTNERSHIP AND LLC INTERESTS 26341258 F COMMON TRUST FUND 1850247 F 28191505 X 24926892 4266868 -4302174 -35306 24962198 310414 -18265 292149 25254347 20491150 0 20491150 310414 4302174 4612588 25103738 PART III, LINE 4: THE ORGANIZATION'S ART COLLECTIONS CONSISTS OF RELIGIOUS ART HELD FOR PUBLIC EXHIBITION, EDUCATIONAL PURPOSES, AND FOR PRESERVATION FOR FUTURE GENERATIONS. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF A NUMBER OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS, FACULTY PROFESSIONAL GROWTH, TECHNOLOGY, AND GENERAL OPERATIONS. THE SCHOOL'S ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE SCHOOL RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023. THE SCHOOL RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS, IF ANY, AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED JUNE 30, 2023, THE SCHOOL RECOGNIZED NO INTEREST AND PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID RECLASSED TO PART IX -3,209,782. TRANSPORTATION EXPENSES RECLASSED TO PART IX -162,994. SUMMER CAMP EXPENSES RECLASSED TO PART IX -765,830. MUSIC EXPENSES RECLASSED TO PART IX -88,402. AFTERSCHOOL PROGRAM EXPENSES RECLASSED TO PART IX -75,166. PART XI, LINE 4B - OTHER ADJUSTMENTS: UBI FROM PASSTHROUGHS -18,265. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID RECLASSED FROM REVENUES 3,209,782. TRANSPORTATION EXPENSES RECLASSED FROM REVENUES 162,994. SUMMER CAMP EXPENSES RECLASSED FROM REVENUES 765,830. MUSIC EXPENSES RECLASSED FROM REVENUES 88,402. AFTERSCHOOL PROGRAM EXPENSES RECLASSED FROM REVENUES 75,166. 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 ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE (WWW.SANTACATALINA.ORG). CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 10560338 0 0 0 0 0 0 10560338 0 10560338 1 0 1 0 0 0 PART III ACCOUNTING METHOD: X X X X X 1 VISIONARY PHILANTHROPIC CONSULTING LLC 5 BLUEBILL AVENUE 507 NAPLES FL 34108 FUNDRAISING CAMPAIGN CONSULTANT 0 0 25193 -25193 25193 -25193 CA 1 STUDENT FINANCIAL AID 189 3413682 PART I, LINE 2: STUDENT FINANCIAL AID IS AWARDED SOLELY TO THOSE ENROLLED IN EITHER SANTA CATALINA LOWER AND MIDDLE SCHOOL OR SANTA CATALINA SCHOOL. X 1 1 X X X 0 0 0 0 0 0 0 0 0 DR BARBARA OSTOS HEAD OF SCHOOL 169622 0 0 0 0 0 9368 0 57539 0 236529 0 0 0 MARGARET K BRADLEY FORMER HEAD OF SCHOOL (THRU 6/2022) 181900 0 0 0 0 0 18346 0 21485 0 221731 0 0 0 JOHN AIME ASSISTANT HEAD OF SCHOOL 187250 0 0 0 0 0 18725 0 456 0 206431 0 0 0 KEVIN WASBAUER SENIOR DIRECTOR OF DEVELOPMENT 165311 0 0 0 0 0 10350 0 20581 0 196242 0 0 0 CHRISTY POLLACI HEAD OF LOWER AND MIDDLE SCHOOL 162273 0 0 0 0 0 16517 0 13381 0 192171 0 0 0 JOHN MURPHY ASSISTANT HEAD OF SCHOOL FOR MISSION 119600 0 0 0 21000 0 15242 0 19222 0 175064 0 0 0 JAMIE BROWNE DIRECTOR OF UPPER SCHOOL ADMISSIONS 108027 0 0 0 21000 0 9697 0 33904 0 172628 0 0 0 RONALD A KELLERMAN BUSINESS MANAGER 154167 0 0 0 0 0 9250 0 456 0 163873 0 0 0 PETER MYERS ASSISTANT HEAD OF UPPER SCHOOL 111334 0 0 0 0 0 7725 0 38289 0 157348 0 0 0 PART I, LINE 1A CERTAIN INDIVIDUALS LISTED ON FORM 990, PART VII MAY RECEIVE EITHER A HOUSING ALLOWANCE OR ARE PROVIDED HOUSING ON OR NEAR THE ORGANIZATION'S PREMISES. HOUSING ALLOWANCES ARE TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUAL, WHILE HOUSING PROVIDED BY THE ORGANIZATION IS EXCLUDED FROM TAXABLE INCOME UNDER IRC SECTION 119(D). X 9 307744 FAIR MARKET VALUE X 1 1017249 FAIR MARKET VALUE X GRAND PIANO 1 85000 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): FOR CONTRIBUTIONS OF "CARS AND OTHER VEHICLES", THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED IN SCHEDULE M, PART I, COLUMN (B); FOR CALL OTHER CONTRIBUTIONS, THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. A DRAFT FORM 990 IS REVIEWED BY THE BUSINESS MANAGER; ADJUSTMENT ARE MADE, AS NECESSARY. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES MUST APPROVE OR DISAPPROVE ANY TRANSACTION IN WHICH THE SCHOOL IS PARTY AND IN WHICH ONE OR MORE INTERESTED PERSONS HAS A MATERIAL FINANCIAL INTEREST OR OTHER POTENTIAL CONFLICT OF INTEREST. ANY INTERESTED PERSON HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE ON NOR PERSONALLY INFLUENCE SUCH MATTER. THE MINUTES OF THE RELEVANT BOARD MEETING(S) SHALL REFLECT THAT A DISCLOSURE WAS MADE, AND THE PERSON HAVING A CONFLICT DID NOT PARTICIPATE IN THE DISCUSSIONS REGARDING THE MATTER NOR VOTE ON THE MATTER. THOSE TRUSTEES VOTING ON THE TRANSACTION MUST APPROVE THE TRANSACTION BY A VOTE THAT CONSTITUTES A MAJORITY OF THE ENTIRE MEMBERSHIP OF THE BOARD OF TRUSTEES WITHOUT COUNTING THE VOTE OF ANY PERSON WHO HAS AN INTEREST IN THE TRANSACTION. THE SCHOOL SHALL NOT ENGAGE IN ANY TRANSACTION WITH ANOTHER ENTITY WHICH HAS ONE OR MORE DIRECTORS IN COMMON WITH THE SCHOOL, UNLESS AFTER THE INTERESTED PERSON DISCLOSES THE FACTS OF THE TRANSACTIONS AND THE DETAILS OF HIS OR HER AFFILIATION WITH THE OTHER ENTITY, THOSE TRUSTEES VOTING ON THE TRANSACTION APPROVE THE TRANSACTION BY A VOTE WHICH CONSTITUTES A MAJORITY OF THE ENTIRE MEMBERSHIP OF THE BOARD OF TRUSTEES, WITHOUT COUNTING THE VOTES OF THE INTERESTED PERSON. ANNUALLY, THE CHAIR OF THE BOARD WILL SEND TO EACH MEMBER OF THE BOARD OF TRUSTEES, EACH OFFICER OF THE CORPORATION, AND EACH HIGHLY COMPENSATED EMPLOYEE A COPY OF THIS CONFLICT OF INTEREST POLICY, AS AMENDED FROM TIME TO TIME, TOGETHER WITH A CONFLICT OF INTEREST DISCLOSURE STATEMENT TO BE COMPLETED AND RETURNED TO THE CHAIR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL AND ANY OTHER "DISQUALIFIED PERSON" UNDER INTERNAL REVENUE CODE SECTION 4958 SHALL BE SET IN CONFORMITY WITH THE SAFE HARBOR PROVISIONS UNDER THE INTERMEDIATE SANCTIONS RULES OF THE INTERNAL REVENUE CODE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES SHALL BE CHARGED WITH COLLECTING COMPARABILITY DATA AS TO THE COMPENSATION ARRANGEMENTS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED SCHOOLS. UPON REVIEW OF THE COMPENSATION COMMITTEE'S COMPARABILITY DATA, THE BOARD OF TRUSTEES SHALL APPROVE THE COMPENSATION ARRANGEMENT FOR THE HEAD OF SCHOOL AND ANY OTHER "DISQUALIFIED PERSON". ANY BOARD MEMBER WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT UNDER DISCUSSION SHALL NOT PARTICIPATE IN THE DECISION ON THAT COMPENSATION ARRANGEMENT. THE BOARD OF TRUSTEES SHALL MAINTAIN CONTEMPORANEOUS DOCUMENTATION WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE AFOREMENTIONED COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNRELATED BUSINESS INCOME FROM PASSTHROUGHS 18,265.