2024-05-15T18:36:05-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 941186156 CALIFORNIA SCHOOL OF MECHANICAL ARTS CALI 4153334021 755 OCEAN AVENUE SAN FRANCISCO CA 94112 JEANETTE MOORE CFOO 4153334021 2024-05-15 1 JEANETTE MOORE 999009999 1 KATY BROWN P00650274 9257902600 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LICK-WILMERDING HIGH SCHOOL JEANETTE MOORE 755 OCEAN AVENUE SAN FRANCISCO CA 94112 38452335 0 X WWW.LWHS.ORG X 1885 CA TO DEVELOP QUALITIES OF THE HEAD, HEART & HANDS THAT WILL SERVE STUDENTS THROUGHOUT THEIR LIVES. 27 27 215 400 304539 0 2075214 1905663 29154873 30362889 1518918 1548032 138771 132962 32887776 33949546 6661885 6997212 0 0 17174880 17793621 0 0 806708 8701603 9273379 32538368 34064212 349408 -114666 162746139 167421217 56602762 57156357 106143377 110264860 X A PRIVATE SCHOOL WITH PUBLIC PURPOSE, LICK-WILMERDING HIGH SCHOOL "LWHS" DEVELOPS THE HEAD, HEART AND HANDS OF HIGHLY MOTIVATED STUDENTS FROM ALL WALKS OF LIFE, INSPIRING THEM TO BECOME LIFE-LONG LEARNERS WHO CONTRIBUTE TO THE WORLD WITH CONFIDENCE. 0 0 27318030 6997212 30362889 LWHS IS A NON-PROFIT, INDEPENDENT, COEDUCATIONAL, COLLEGE PREPARATORY DAY SCHOOL SERVING GRADES 9-12 WITH A TRADITION OF INTEGRATING DEMANDING ACADEMIC COURSES WITH SERVICE LEARNING AND TECHNICAL AND FINE ARTS. ENDOWED BY SAN FRANCISCO ENTREPRENEUR JAMES LICK, THE CALIFORNIA SCHOOL OF MECHANICAL ARTS OPENED ITS DOORS IN 1895. SUBSEQUENTLY, THE "LICK SCHOOL" MERGED WITH THE WILMERDING SCHOOL OF INDUSTRIAL ARTS AND THE LUX SCHOOL OF INDUSTRIAL TRAINING. A PRIVATE SCHOOL WITH PUBLIC PURPOSE, LICK-WILMERDING HIGH SCHOOL DEVELOPS THE HEAD, HEART, AND HANDS OF HIGHLY MOTIVATED STUDENTS FROM ALL WALKS OF LIFE, INSPIRING THEM TO BECOME LIFELONG LEARNERS WHO CONTRIBUTE TO THE WORLD WITH CONFIDENCE AND COMPASSION. (SEE SCH O)LWHS' RIGOROUS HEAD, HEART, AND HANDS CURRICULUM EQUIPS STUDENTS WITH THE SKILLS, HABITS OF MIND, AND COMMITMENT TO BUILD LIVES OF EXCELLENCE AND MEANING. THE SCHOOL OFFERS CHALLENGING, COLLEGE PREPARATORY CLASSES IN NINE DISCIPLINES, WITH A UNIQUE TECHNICAL ARTS PROGRAM, PART OF ITS 127 YEAR LEGACY, AND RIGOROUS HONORS LEVEL CLASSES IN ALL FIVE ACADEMIC DEPARTMENTS. STUDENTS ALSO PARTICIPATE IN THE FOUR YEAR PUBLIC PURPOSE PROGRAM, A HANDS-ON EDUCATION AND SERVICE LEARNING EXPERIENCE.THE 555 STUDENTS AT LWHS REFLECT THE SCHOOL'S STRONG COMMITMENT TO CULTURAL, SOCIAL AND SOCIOECONOMIC DIVERSITY. 69% OF STUDENTS ARE SELF-IDENTIFIED AS STUDENTS OF COLOR. IN 2022, THERE WERE 1,029 APPLICANTS FOR 140 PLACES IN THE NINTH GRADE; 141 NINTH GRADERS ENROLLED FROM 71 MIDDLE SCHOOLS. THE FLEXIBLE TUITION PROGRAM AWARDED $7 MILLION TO 34% OF THE STUDENTS. OUR 75 FULL-TIME AND PART-TIME TEACHERS, ADMINISTRATORS AND PROGRAM DIRECTORS HOLD 48 MASTER'S DEGREES AND 7 DOCTORATES. PERFORMING, TECHNICAL AND FINE ARTS TEACHERS HAVE SUPPLEMENTED THEIR FORMAL DEGREES WITH EXTENSIVE WORK AND PERFORMANCE EXPERIENCE. 27318030 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 78 0 1 215 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 CA X WILSON HONG CONTROLLER 4153334021 755 OCEAN AVENUE SAN FRANCISCO CA 94112 KIMBERLEY DREW PRESIDENT 3.00 X X 0 0 0 JEFF KING VICE PRESIDENT 3.00 X X 0 0 0 ANNE PAXTON TREASURER 3.00 X X 0 0 0 LYDIA ALEXANDER SECRETARY 3.00 X X 0 0 0 YAKUH ASKEW TRUSTEE 3.00 X 0 0 0 SHABNAM AZAD TRUSTEE 3.00 X 0 0 0 JACK CHIN TRUSTEE 3.00 X 0 0 0 ANDREA EVANS TRUSTEE 3.00 X 0 0 0 ALICIA FENRICK TRUSTEE 3.00 X 0 0 0 LINA GARCIA TRUSTEE 3.00 X 0 0 0 LARRY KANE TRUSTEE 3.00 X 0 0 0 MELISSA MA TRUSTEE 3.00 X 0 0 0 MIRANDA MARTIN TRUSTEE 3.00 X 0 0 0 JULIE MIKUTA TRUSTEE 3.00 X 0 0 0 ANUPAM MISHRA TRUSTEE 3.00 X 0 0 0 DAVID MITCHELL TRUSTEE 3.00 X 0 0 0 LAURA MIYASHITA TRUSTEE 3.00 X 0 0 0 ERIC NILES TRUSTEE 3.00 X 0 0 0 YVONNE PEREZ-SALLABERRY TRUSTEE 3.00 X 0 0 0 VENK REDDY TRUSTEE 3.00 X 0 0 0 SUNNY RYAN TRUSTEE 3.00 X 0 0 0 STACI SLAUGHTER TRUSTEE 3.00 X 0 0 0 MIKA VARMA TRUSTEE 3.00 X 0 0 0 CHRIS WARDEN TRUSTEE 3.00 X 0 0 0 JENNY WILSON TRUSTEE 3.00 X 0 0 0 CHARLES WYMAN TRUSTEE 3.00 X 0 0 0 CAMERON YUEN-SHORE TRUSTEE 3.00 X 0 0 0 KATIE TITUS HEAD OF SCHOOL (THRU 06/23) 40.00 X 238500 0 18813 JEANETTE MOORE CFOO 40.00 X 272104 0 34863 BRIAN DRISCOLL DIR. OF ALUMNI & DEVELOPMENT 40.00 X 206823 0 14972 KATHRYN WILEY DEAN OF TEACHING AND LEARNING 40.00 X 193578 0 13378 DON RIZZI FACULTY-DEPARTMENT CHAIR 40.00 X 172068 0 13068 ADNAN IFTEKHAR DIRECTOR OF TECHNOLOGY (THRU 06/23) 40.00 X 166891 0 12253 MARJORIE TORRES FACULTY 40.00 X 161325 0 22351 ERIC TEMPLE HEAD OF SCHOOL (THRU 06/22) 40.00 X 494224 0 26964 1905513 0 156662 61 1 1 0 HINES BUILDING MAINTENANCE 91 LOST LAKE LANE CAMPBELL CA 95008 FACILITY SERVICE 391646 ZUM SERVICES PO BOX 103448 PASADENA CA 91189 BUS SERVICES 236103 RAINBOW WATERPROOFING 600 TREAT AVENUE SAN FRANCISCO CA 94110 CONSTRUCTION SERVICE 168985 RUSSELL REYNOLDS ASSOCIATES INC PO BOX 1678 CAROL STREAM IL 60132 RECRUITER 126986 LAWSON ROOFING CO 1495 TENNESSEE STREET SAN FRANCISCO CA 94107 CONSTRUCTION SERVICE 104730 5 1905663 173022 1905663 TUITION AND FEES 611600 30319264 30319264 SCHOOL ACTIVITIES 611600 43625 43625 30362889 994713 304539 690174 142881 9919 132962 132962 132962 5046189 4469729 23141 576460 -23141 553319 553319 33949546 30362889 304539 1376455 13000 13000 6984212 6984212 1061440 828274 233166 13343245 11854969 1261655 226621 732958 607618 113621 11719 1698469 1513638 164393 20438 957509 782925 144569 30015 52215 52215 71325 71325 268548 268548 498317 498317 2585863 981784 1431873 172206 423549 423549 1731903 1542502 189401 84280 60683 22047 1550 96319 72524 19883 3912 849467 664502 146431 38534 2284897 1736522 479828 68547 247094 247094 PARENT ASSOCIATION 69577 69577 BAD DEBT 10025 10025 34064212 27318030 5939474 806708 4306 642 17358537 17539152 157510 108622 13135709 13756705 217080 164771 4417305 4322511 83912401 28906307 56352415 55006094 11588772 14579614 58512000 60940601 1002505 1002505 162746139 167421217 2609666 2747913 23280807 24653215 30100677 29164108 611612 591121 56602762 57156357 X 47345021 49927592 58798356 60337268 106143377 110264860 162746139 167421217 -114666 4236149 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61948835 1001300 4918575 2525000 65343710 66909979 1300601 -3961745 2300000 61948835 51502979 603226 17063774 2260000 66909979 50434711 301101 2982167 2215000 51502979 48561692 456729 3585290 2169000 50434711 0.08150 0.35720 0.56130 0 0 1205607 1205607 78708959 26117121 52591838 3438485 2789186 649299 559350 559350 55006094 INVESTMENTS MEASURED AT NAV 60940601 F 60940601 TENANT DEPOSITS 7121 CAPITAL LEASE OBLIGATIONS 584000 591121 X 30942854 4236149 9919 4246068 26696786 268548 6984212 7252760 33949546 26821371 9919 9919 26811452 268548 6984212 7252760 34064212 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. 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: RENTAL EXPENSES 9,919. SCHOOL ACTIVITIES PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 6,984,212. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 9,919. SCHOOL ACTIVITIES PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 6,984,212. 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 RACIALLY NON-DISCRIMINATORY POLICY IS POSTED ON THE LANDING PAGE OF THE SCHOOL'S WEBSITE. 1 AIM HIGH PO BOX 410715 SAN FRANCISCO CA 94141 943296338 501(C)(3) 13000 0 CASH PROGRAM SUPPORT 1 0 TUITION ASSISTANCE 189 6984212 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE ORGANIZATION'S CENTER FOR CIVIC ENGAGEMENT EXECUTIVE DIRECTOR TRACKS THE GRANTS AND/OR ASSISTANCE PROVIDED TO THE GRANTEES ON A REGULAR BASIS. THE ORGANIZATION'S FLEX TUITION COMMITTEE GRANTS AND TRACKS THE TUITION ASSISTANCE PROVIDED TO THE GRANTEES ON A REGULAR BASIS. X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 ERIC TEMPLE HEAD OF SCHOOL (THRU 06/22) 303217 0 130000 0 61007 0 20814 0 6150 0 521188 0 0 0 JEANETTE MOORE CFOO 272104 0 0 0 0 0 19420 0 15443 0 306967 0 0 0 KATIE TITUS HEAD OF SCHOOL (THRU 06/23) 238500 0 0 0 0 0 12000 0 6813 0 257313 0 0 0 BRIAN DRISCOLL DIR. OF ALUMNI & DEVELOPMENT 206823 0 0 0 0 0 14044 0 928 0 221795 0 0 0 KATHRYN WILEY DEAN OF TEACHING AND LEARNING 193578 0 0 0 0 0 12544 0 834 0 206956 0 0 0 DON RIZZI FACULTY-DEPARTMENT CHAIR 172068 0 0 0 0 0 11127 0 1941 0 185136 0 0 0 MARJORIE TORRES FACULTY 161325 0 0 0 0 0 11228 0 11123 0 183676 0 0 0 ADNAN IFTEKHAR DIRECTOR OF TECHNOLOGY (THRU 06/23) 166891 0 0 0 0 0 11393 0 860 0 179144 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDED GROSS-UP PAYMENTS FOR ITS HEAD OF SCHOOL TO COVER TAXES ASSOCIATED WITH REPORTABLE FMV OF HOUSING BENEFIT (EQUIVALENT RENT). THIS AMOUNT IS INCLUDED IN THE W-2 TAXABLE WAGES. PART I, LINE 4B ERIC TEMPLE PARTICIPATED IN A SUPPLEMENTAL 457(F) NON-QUALIFIED RETIREMENT PLAN DURING THE 2022 CALENDAR YEAR FOR THE AMOUNT OF $9,697 WHICH WAS FUNDED BY THE ORGANIZATION AND 100% WAS FORFEITED WHEN HE RESIGNED IN JUNE 2022. PART I, LINE 7 ERIC TEMPLE, FORMER HEAD OF SCHOOL, RECEIVED A NONFIXED BONUS OF $130,000 DURING THE YEAR, WHICH WAS APPROVED BY THE BOARD. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2017-06-21 53000000 REFUND PRIOR ISSUE AND FINANCE NEW CONSTRUCTION 0 0 0 A 18624103 45043419 31100000 17975000 2018 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 X 10 173022 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE FORM 990, THE AUDIT COMMITTEE MEETS WITH THE EXTERNAL TAX PREPARER AND THE ORGANIZATION'S CONTROLLER AND CFOO. AFTER THE AUDIT COMMITTEE HAS HAD AN OPPORTUNITY TO REVIEW THE ENTIRE RETURN AND RESOLVE ANY ISSUES, THE RETURN IS APPROVED BY THE COMMITTEE AND THE PUBLIC DISCLOSURE VERSION OF THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE VOTING BODY PRIOR TO FILING. BUT FOR THE OMISSION OF THE CONTRIBUTOR INFORMATION IN SCHEDULE B, THE ORGANIZATION WOULD ANSWER, "YES" TO QUESTION 11A, PART VI-B, FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS COMPLETED ANNUALLY BY THE BOARD OF TRUSTEES, OFFICERS, DIRECTORS AND KEY EMPLOYEES. A DESIGNATED BOARD MEMBER DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND THEN COLLECTS AND REVIEWS THE COMPLETED FORMS. ANY POTENTIAL CONFLICT OF INTEREST CAN BE ADDRESSED BY THE INTERESTED PERSON BEFORE THE BOARD MEMBERS. AFTER WHICH, THE INTERESTED PERSON WILL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE PRESIDENT SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER LICK-WILMERDING HIGH SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN LICK-WILMERDING HIGH SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OF TRUSTEES HAS REASONABLE CAUSE TO BELIEVE A TRUSTEE, OFFICER, KEY EMPLOYEE, OR NON-TRUSTEE MEMBER OF A COMMITTEE OF THE BOARD OF TRUSTEES HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD HIM OR HER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF TRUSTEES DETERMINES SUCH PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF FINANCIAL & OPERATIONS OFFICER PROVIDES TO THE BOARD OF TRUSTEES COMPARABLE SALARY DATA FOR THE HEAD OF SCHOOL. THE SALARY DATA IS BASED ON EXPERIENCE, SIMILAR SCHOOL SIZE AND METROPOLITAN AREA. THE BOARD THEN REVIEWS, SETS AND APPROVES COMPENSATION FOR THE HEAD OF SCHOOL. THIS PROCESS OCCURS APPROXIMATELY EVERY TWO YEARS. COMPENSATION FOR THE TOP MANAGEMENT OFFICIALS IS SET BY THE HEAD OF SCHOOL. THE COMPENSATON IS ALSO BASED ON COMPARABLE EXPERIENCE, SCHOOL SIZE AND METROPOLITAN AREA. THIS PROCESS ALSO OCCURS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. 1 CHARITABLE REMAINDER TRUST 1 CHARITABLE REMAINDER TRUST INVESTMENT CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0