ALMADEN COUNTRY DAY SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ALMADEN COUNTRY DAY SCHOOL (EIN 77-0451623)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-07-15
- IRS object ID
- 202421979349300547
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-15T13:22:55-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 W SAN FERNANDO ST STE 500 | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770451623 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALMADEN COUNTRY DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ALMA | BusinessNameControlTxt |
| Phone | 4089970424 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6835 TRINIDAD DRIVE | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95120 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD SIPOREN | PersonNm |
| Person Title | CFO/COO | PersonTitleTxt |
| Phone | 4089970424 | PhoneNum |
| Signature | 2024-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RONALD | PersonFirstNm |
| Person Last | SIPOREN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW PETROSKI | PreparerPersonNm |
| PTIN | P00853132 | PTIN |
| Phone | 4082006400 | PhoneNum |
| Preparation | 2024-07-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RONALD SIPOREN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6835 TRINIDAD DRIVE | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95120 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,821,993 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ALMADENCOUNTRYDAYSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A GIFTED EDUCATION FOR EVERY CHILD, PRE-SCHOOL THROUGH JUNIOR HIGH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 117 | TotalEmployeeCnt |
| Total Volunteers | 216 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $895,434 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,172,709 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,832,861 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,214,911 | CYProgramServiceRevenueAmt |
| PY Investment Income | $54,440 | PYInvestmentIncomeAmt |
| CY Investment Income | -$117,277 | CYInvestmentIncomeAmt |
| PY Other Revenue | $51,949 | PYOtherRevenueAmt |
| CY Other Revenue | -$18,160 | CYOtherRevenueAmt |
| PY Total Revenue | $13,834,684 | PYTotalRevenueAmt |
| CY Total Revenue | $17,252,183 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $783,288 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $901,999 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,910,220 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,084,850 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $383,245 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,129,656 | PYOtherExpensesAmt |
| CY Other Expenses | $5,380,627 | CYOtherExpensesAmt |
| PY Total Expenses | $13,823,164 | PYTotalExpensesAmt |
| CY Total Expenses | $16,367,476 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,520 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $884,707 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $40,041,842 | TotalAssetsBOYAmt |
| Total Assets EOY | $63,253,398 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,867,767 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $53,743,383 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,174,075 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,510,015 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF ALMADEN COUNTRY DAY SCHOOL IS TO DISCOVER THE GIFTS IN EVERY CHILD BY PROVIDING A SAFE AND AFFIRMING ENVIRONMENT FOR LEARNING, EMPOWERING CHILDREN TO STRIVE, EXPLORE AND BUILD A SENSE OF PERSONAL VALUE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,163,430 | ExpenseAmt |
| Grant | $901,999 | GrantAmt |
| Revenue | $14,214,911 | RevenueAmt |
| Desc | THE SCHOOL OFFERS A TRADITIONAL LIBERAL ARTS AND SCIENCES EDUCATION THAT INCLUDES RIGOROUS ACADEMICS, CONTINUITY OF CURRICULUM, BROAD ENRICHMENT PROGRAMS, AND FOCUS ON THE INDIVIDUAL. 401 STUDENTS ENROLLED IN FY 22-23. | Desc |
| Total Program Service Expenses | $13,163,430 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 117 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD SIPOREN CFOCOO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4089970424 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6835 TRINIDAD DRIVE | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95120 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GENE COOK | |||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROUVIERE DE WAAL PHD | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THERESA REMAKER | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOSEPH BILLANTE | |||||||
| FINANCE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE HUHN | |||||||
| AUDIT CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHANTAL ADAM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ADAM LAPONIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ZENA OLSEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANNY WHITE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STACY LYSIK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE TUVELL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHELLE AHLGREN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SYMA LATIF | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEREMIAH NJOROGE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICE BEARD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD BARON | |||||||
| TRUSTEE (THRU 6/13/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARNEY JORGENSON | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $367,926 | $0 | $66,358 | ||
| RONALD SIPOREN | |||||||
| CFO/COO | 40.00 | Yes (X) | $255,986 | $0 | $10,981 | ||
| JENNIFER GLASSER | |||||||
| ASSOCIATE HEAD OF SCHOOL | 40.00 | $154,882 | $0 | $7,116 | Yes (X) | ||
| JEREMY ADAMS | |||||||
| HEAD OF MIDDLE SCHOOL | 40.00 | $144,686 | $0 | $12,478 | Yes (X) | ||
| CECILIA ROBB | |||||||
| HEAD OF THE LEARNING CENTE | 40.00 | $142,261 | $0 | $20,037 | Yes (X) | ||
| JANE MURPHY | |||||||
| HEAD OF ECE & ELEMENTARY | 40.00 | $137,267 | $0 | $12,424 | Yes (X) | ||
| DEREK MCINTYRE | |||||||
| ATHLETICS DIRECTOR | 40.00 | $148,995 | $0 | $15,047 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,352,003 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $144,441 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WOLFPACK CONSTRUCTION | |||||
| 1531 MOUNT HAMILTON VIEW DRIVE | SAN JOSE | CA | 95118 | CONSTRUCTION SERVICES | $1,072,605 |
| SWENSON & ASSOCIATES | |||||
| 581 DIVISION STREET SUITE A | CAMPBELL | CA | 95008 | CONSTRUCTION SERVICES | $1,069,110 |
| HINES BUILDING MAINTENANCE | |||||
| 91 LOST LAKE LANE | CAMPBELL | CA | 95008 | JANITORIAL SERVICE | $375,568 |
| ARTIK ART & ARCHITECTURE | |||||
| 394-A UMBARGER ROAD | SAN JOSE | CA | 95111 | CONSTRUCTION - ARCHITECTURE SERVICES | $185,886 |
| WALOVICH ARCHITECTS | |||||
| 5994 W LAS POSITAS BLVD SUITE 223 | PLEASANTON | CA | 94588 | CONSTRUCTION - ARCHITECTURE SERVICES | $174,595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $327,752 | FundraisingAmt |
| Government Grants | $2,083,037 | GovernmentGrantsAmt |
| All Other Contributions | $761,920 | AllOtherContributionsAmt |
| Noncash Contributions | $14,650 | NoncashContributionsAmt |
| Total Contributions | $3,172,709 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & RELATED FEES | 611110 | $13,538,678 | $13,538,678 |
| EXTENDED CARE & SUMMER | 611110 | $511,844 | $511,844 |
| OTHER | 611110 | $103,289 | $103,289 |
| AFTER SCHOOL & SPORTS | 611110 | $61,100 | $61,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,214,911 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $126,782 | TotalRevenueColumnAmt |
| Exclusion | $126,782 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,300 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,300 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,300 | TotalRevenueColumnAmt |
| Exclusion | $1,300 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,230,712 | SecuritiesAmt |
| Other | $5,539 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,479,794 | SecuritiesAmt |
| Other | $516 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$249,082 | SecuritiesAmt |
| Other | $5,023 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$244,059 | TotalRevenueColumnAmt |
| Exclusion | -$244,059 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,053 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $327,752 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $51,049 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$16,996 | TotalRevenueColumnAmt |
| Exclusion | -$16,996 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $12,920 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $38,451 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$25,531 | TotalRevenueColumnAmt |
| Exclusion | -$25,531 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $23,067 | TotalRevenueColumnAmt |
| Exclusion | $23,067 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,067 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,252,183 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,214,911 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$135,437 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $901,999 | TotalAmt |
| Program Services | $901,999 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $734,396 | TotalAmt |
| Program Services | $36,719 | ProgramServicesAmt |
| Management And General | $629,019 | ManagementAndGeneralAmt |
| Fundraising | $68,658 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,044,957 | TotalAmt |
| Program Services | $7,059,163 | ProgramServicesAmt |
| Management And General | $806,124 | ManagementAndGeneralAmt |
| Fundraising | $179,670 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,089 | TotalAmt |
| Program Services | $210,742 | ProgramServicesAmt |
| Management And General | $27,161 | ManagementAndGeneralAmt |
| Fundraising | $3,186 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,682 | TotalAmt |
| Program Services | $351,055 | ProgramServicesAmt |
| Management And General | $145,627 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,726 | TotalAmt |
| Program Services | $468,897 | ProgramServicesAmt |
| Management And General | $81,245 | ManagementAndGeneralAmt |
| Fundraising | $17,584 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,070 | TotalAmt |
| Management And General | $40,070 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,500 | TotalAmt |
| Management And General | $77,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,437 | TotalAmt |
| Management And General | $24,437 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,678 | TotalAmt |
| Program Services | $104,664 | ProgramServicesAmt |
| Management And General | $27,014 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,415 | TotalAmt |
| Program Services | $10,779 | ProgramServicesAmt |
| Management And General | $107,636 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,240 | TotalAmt |
| Program Services | $141,350 | ProgramServicesAmt |
| Management And General | $276,634 | ManagementAndGeneralAmt |
| Fundraising | $67,256 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,059 | TotalAmt |
| Program Services | $76,462 | ProgramServicesAmt |
| Management And General | $60,497 | ManagementAndGeneralAmt |
| Fundraising | $9,100 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,310,255 | TotalAmt |
| Program Services | $2,255,779 | ProgramServicesAmt |
| Management And General | $30,991 | ManagementAndGeneralAmt |
| Fundraising | $23,485 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,629 | TotalAmt |
| Program Services | $4,711 | ProgramServicesAmt |
| Management And General | $14,918 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,019 | TotalAmt |
| Program Services | $3,425 | ProgramServicesAmt |
| Management And General | $19,484 | ManagementAndGeneralAmt |
| Fundraising | $2,110 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,880 | TotalAmt |
| Management And General | $306,880 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,219,596 | TotalAmt |
| Program Services | $1,171,444 | ProgramServicesAmt |
| Management And General | $35,956 | ManagementAndGeneralAmt |
| Fundraising | $12,196 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,442 | TotalAmt |
| Management And General | $82,442 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SCHOOL PROGRAMS | $269,281 | $269,281 | |
| FURNITURE & EQUIPMENT | $106,934 | $79,768 | $27,166 |
| OTHER EVENT EXPENSES | $17,192 | $17,192 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,367,476 | TotalAmt |
| Program Services | $13,163,430 | ProgramServicesAmt |
| Management And General | $2,820,801 | ManagementAndGeneralAmt |
| Fundraising | $383,245 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,073,454 | BOYAmt |
| EOY | $3,858,843 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,358,972 | BOYAmt |
| EOY | $1,091,511 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $486,260 | BOYAmt |
| EOY | $128,965 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,413,216 | BOYAmt |
| EOY | $7,311,990 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,110 | BOYAmt |
| EOY | $159,119 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,696,546 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,027,811 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,670,472 | BOYAmt |
| EOY | $25,668,735 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,730,667 | BOYAmt |
| EOY | $2,148,299 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,161,691 | BOYAmt |
| EOY | $22,885,936 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,041,842 | BOYAmt |
| EOY | $63,253,398 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,939,566 | BOYAmt |
| EOY | $1,157,559 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,656,381 | BOYAmt |
| EOY | $6,153,899 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,037,656 | BOYAmt |
| EOY | $12,728,381 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,382 | BOYAmt |
| EOY | $179,771 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,141 | BOYAmt |
| EOY | $137,598 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,851,641 | BOYAmt |
| EOY | $33,386,175 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,867,767 | BOYAmt |
| EOY | $53,743,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,565,636 | BOYAmt |
| EOY | $8,858,686 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,608,439 | BOYAmt |
| EOY | $651,329 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,174,075 | BOYAmt |
| EOY | $9,510,015 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,041,842 | BOYAmt |
| EOY | $63,253,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $884,707 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $161,637 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $289,596 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,761 | BeginningYearBalanceAmt |
| Other Expenditures | $45,761 | OtherExpendituresAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,600 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,161 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $45,761 | EndYearBalanceAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,511,791 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,286,645 | DepreciationAmt |
| Book Value | $21,225,146 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $756,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $388,734 | DepreciationAmt |
| Book Value | $368,255 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,427,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $352,432 | DepreciationAmt |
| Book Value | $4,075,334 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,668,735 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $170,102 |
| CITY NATL 457 PLAN | $226,205 |
| RIGHT-OF-USE ASSETS | $22,489,629 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $22,885,936 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| 457(F) PAYABLE | $241,961 |
| CONTRACT LIABILITY | $7,275,623 |
| LEASE LIABILITIES | $25,760,339 |
| APPLE COMPUTER LEASE | $108,252 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,386,175 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,798,239 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $161,637 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$591,144 | OtherRevenueAmt |
| Revenue Not Reported | -$429,507 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,227,746 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $24,437 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $24,437 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,252,183 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,462,299 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,462,299 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $24,437 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $880,740 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $905,177 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,367,476 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL'S ENDOWMENT CONSISTED OF FUNDS SET ASIDE FOR USE BY THE SCHOOL'S DRAMA DEPARTMENT. ITS ENDOWMENT INCLUDED ONLY DONOR-RESTRICTED ENDOWMENT FUNDS. DURING THE YEAR ENDED AUGUST 31, 2020, THESE FUNDS WERE RELEASED FROM ENDOWMENT RESTRICTION AND RECLASSIFIED AS RESTRICTED FOR THE SCHOOL'S CAPITAL CAMPAIGN PER THE ORIGINAL DONOR'S REQUEST. |
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED SCHOOL 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 AUGUST 31, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COGS 38,451. TUITION ASSISTANCE -901,999. INTEREST RATE SWAP AGREEMENT 289,596. OTHER EVENT EXPENSES -17,192. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | COGS -38,451. TUITION ASSISTANCE 901,999. OTHER EVENT EXPENSES 17,192. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ALMADEN COUNTRY DAY SCHOOL PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS AT THE BOTTOM OF ITS WEBSITE LANDING PAGE AT ALL TIMES. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVED EMPLOYEE RETENTION TAX CREDIT AND FORGIVENESS OF THE PPP(PAYCHECK PROTECTION PROGRAM) LOAN. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION GALA | Event1Nm |
| Gross Receipts Event1 | $356,177 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $327,752 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $28,425 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $6,653 | CashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $20,678 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $9,452 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $14,266 | OtherDirectExpensesEvent1Amt |
| Event2 | BOOK FAIRE | Event2Nm |
| Gross Receipts Event2 | $5,628 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $5,628 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $361,805 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $327,752 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,053 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $6,653 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $20,678 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $9,452 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,266 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $51,049 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$16,996 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE | 56 | $897,796 | FMV | DIRECT CREDIT TO STUDENT ACCOUNTS |
| SIBLING DISCOUNT | 3 | $4,203 | FMV | DIRECT CREDIT TO STUDENT ACCOUNTS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TUITION ASSISTANCE - FAMILIES ARE REQUIRED TO SUBMIT AN APPLICATION TO A THIRD PARTY "FAST" WHO IN TURN SENDS THEIR RECOMMENDATIONS TO THE CFO. THE APPLICATION IS THEN SENT TO A FINANCIAL AID COMMITTEE AND A DECISION IS MADE ON HOW MUCH TO AWARD EACH FAMILY BASED UPON THE RECOMMENDATIONS OF FAST AND REQUIREMENTS OF EACH FAMILY. SIBLING DISCOUNT - UNTIL FISCAL 2013, THE SCHOOL OFFERED A SIBLING DISCOUNT TO FAMILIES WITH TWO OR MORE ENROLLED STUDENTS. THAT DISCOUNT WAS DISCONTINUED IN FISCAL 2014 AND GRAND-FATHERED ONLY FOR FAMILIES ENROLLED PRIOR TO 2014. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARNEY JORGENSON | ||||||||||||||
| HEAD OF SCHOOL | $331,256 | $0 | $2,700 | $0 | $33,970 | $0 | $30,641 | $0 | $35,717 | $0 | $434,284 | $0 | $0 | $0 |
| RONALD SIPOREN | ||||||||||||||
| CFO/COO | $253,286 | $0 | $2,700 | $0 | $0 | $0 | $10,113 | $0 | $868 | $0 | $266,967 | $0 | $0 | $0 |
| DEREK MCINTYRE | ||||||||||||||
| ATHLETICS DIRECTOR | $146,295 | $0 | $2,700 | $0 | $0 | $0 | $6,713 | $0 | $8,334 | $0 | $164,042 | $0 | $0 | $0 |
| CECILIA ROBB | ||||||||||||||
| HEAD OF THE LEARNING CENTE | $139,561 | $0 | $2,700 | $0 | $0 | $0 | $5,731 | $0 | $14,306 | $0 | $162,298 | $0 | $0 | $0 |
| JENNIFER GLASSER | ||||||||||||||
| ASSOCIATE HEAD OF SCHOOL | $152,182 | $0 | $2,700 | $0 | $0 | $0 | $6,187 | $0 | $929 | $0 | $161,998 | $0 | $0 | $0 |
| JEREMY ADAMS | ||||||||||||||
| HEAD OF MIDDLE SCHOOL | $140,486 | $0 | $4,200 | $0 | $0 | $0 | $5,824 | $0 | $6,654 | $0 | $157,164 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | THE HEAD OF SCHOOL PARTICIPATES IN A 457(F) PLAN AND $18,441 WAS ACCRUED FOR CALENDAR YEAR 2022, BUT NOT VESTED. |
| PART I, LINE 7 | OLE JORGENSON, THE HEAD OF SCHOOL, RECEIVED TOTAL $33,970 TAXABLE TUITION REIMBURSEMENT IN 2022 CALENDAR YEAR. THE ORGANIZATION PROVIDES BONUSES TO ALL LEVEL OF EMPLOYEES. THE BONUSES ARE DETERMINED BASED ON INDIVIDUAL'S PERFORMANCE AND SCHOOL'S OVERALL FINANCIAL PERFORMANCE AND HAVE BEEN APPROVED BY THE BOARD OF DIRECTORS PRIOR TO GIVING. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 352273601 | BondIssuerEIN |
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2020-04-24 | BondIssuedDt |
| Issue Price | $13,049,425 | IssuePriceAmt |
| Purpose | REFINANCE PRIOR DEBT | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $388,232 | RetiredAmt |
| Total Proceeds | $13,049,425 | TotalProceedsAmt |
| In Reserve Fund | $1,089,354 | InReserveFundAmt |
| Issuance Costs From Proceeds | $9,677 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $11,950,394 | OtherSpentProceedsAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY NATIONAL BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD AND NAN HUNTER | PersonNm |
| Relationship With Org | FOUNDERS OF THE ORGANIZATION | RelationshipWithOrgTxt |
| Loan Purpose | TO FINANCE THE SALE OF THE MORGAN HILL COUNTRY SCHOOL IN 2003 | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $608,575 | OriginalPrincipalAmt |
| Balance Due | $179,771 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $179,771 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TANYA JORGENSON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | RELATED TO THE HOS | RelationshipDescriptionTxt |
| Transaction | $40,236 | TransactionAmt |
| Transaction | EMPLOYMENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE CFO AND CONTROLLER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES THE BOARD OF DIRECTORS TO REVIEW AND SIGN THE CONFLICT OF INTEREST AND CONFIDENTIALITY STATEMENT AND DISCLOSE IF ANY EXISTENCE OF CONFLICT OF INTERESTS PERIODICALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE HEAD OF SCHOOL HAS AN INDEPENDENT EMPLOYMENT CONTRACT WHICH SETS THE SALARY EXPECTATION. THE EXECUTIVE COMMITTEE WILL REVIEW THE BASE SALARY AND MAY ADJUST IT UPWARD AS APPROPRIATE BASED ON ANNUAL EVALUATIONS. THE EXECUTIVE COMMITTEE HAS AGREED THAT THE BASE SALARY FOR ANY YEAR OF THE TERM SHALL NOT BE LESS THAN THE MEDIAN FOR HEADS OF SCHOOLS IN THE MOST RECENT NORCAL ISBOA SURVEY. REGARDING THE CFO'S COMPENSATION, AT THE TIME OF HIRING, THE COMPENSATION WAS DETERMINED BY USING THE PREVIOUS CFO'S SALARY AS A STARTING POINT. THE SECOND STEP WAS TO BENCHMARK THE POSITION AGAINST AN INDUSTRY SALARY REPORT AND THE COMPENSATION IS TYPICALLY LANDED IN THE 50-75% RANGE. THE FINAL COMPENSATION IS APPROVED BY THE HEAD OF SCHOOL. |
| FORM 990, PART VI, SECTION C, LINE 19 | ORGANIZATION DOCUMENTS ARE AVAILABLE THROUGH FOIA SOURCES AND ALSO AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON INTEREST RATE SWAP 289,596. |
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