2023-05-15T16:36:08-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2021-07-01 952234936 THE MIRMAN SCHOOL FOR GIFTED CHILDREN MIRM 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 RICHARD BENFIELD CHIEF FINANCIAL OFFICER 3107758405 2023-05-15 1 RICHARD BENFIELD 999009999 ARCHIE TOROSSIAN P01907501 6267933600 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DAN VORENBERG 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 23636191 0 X WWW.MIRMAN.ORG X 1962 CA MIRMAN SCHOOL IS PASSIONATELY COMMITTED TO THE EDUCATION OF HIGHLY GIFTED CHILDREN. 15 14 127 126 0 0 4037808 3710637 14238968 14938451 306340 1465092 18795 232110 18601911 20346290 1630102 1765729 0 0 9594400 10034909 0 0 677139 4639091 5735015 15863593 17535653 2738318 2810637 47520876 51400808 10222699 14719426 37298177 36681382 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 13247188 1765729 14938451 THE MIRMAN SCHOOL FOR GIFTED CHILDREN ("SCHOOL") IS LOCATED IN LOS ANGELES, CALIFORNIA. THE SCHOOL IS AN INDEPENDENT SCHOOL WITH AN ENROLLMENT FOR THE SCHOOL YEAR 2021-2022 OF APPROXIMATELY 369 DESIGNED TO MEET THE NEEDS OF ACADEMICALLY HIGHLY GIFTED CHILDREN. 13247188 1 1 0 0 0 0 0 1 1 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 1 1 0 1 0 0 0 0 0 0 0 0 1 53 0 127 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RICHARD BENFIELD 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 MODI WICZYK BOARD MEMBER 2.00 X 0 0 0 KIKO WASHINGTON BOARD CHAIR 2.00 X X 0 0 0 LAUREN TURNER BOARD VICE CHAIR 2.00 X X 0 0 0 KOROUSH GHASSEMIEH BOARD MEMBER 2.00 X 0 0 0 SHARON GAVIN BOARD SECRETARY 2.00 X X 0 0 0 MAYEE FUTTERMAN BOARD MEMBER 2.00 X 0 0 0 KAREN SHERWOOD BOARD MEMBER 2.00 X 0 0 0 JUSTIN LANCER BOARD MEMBER 2.00 X 0 0 0 MARK LANDECKER BOARD TREASURER 2.00 X X 0 0 0 ALAN MIRMAN BOARD MEMBER 2.00 X 0 0 0 STEVEN OH BOARD MEMBER 2.00 X 0 0 0 ODETTA WATKINS BOARD MEMBER 2.00 X 0 0 0 KATE PHILLIPS-WICZYK BOARD MEMBER 2.00 X 0 0 0 ALEX WUO BOARD MEMBER 2.00 X 0 0 0 JACKIE HAYES BOARD MEMBER 2.00 X 0 0 0 DANIEL VORENBERG HEAD OF SCHOOL / CEO 50.00 X 625767 0 71309 RICHARD BENFIELD CFO 50.00 X 270850 0 13548 STEPHANIE LEUNG HEAD OF LOWER SCHOOL 50.00 X 235226 0 20010 CHRISTINA PAK HEAD OF UPPER SCHOOL 50.00 X 203483 0 39779 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 50.00 X 183128 0 17177 RAYMOND CUNNINGHAM DIRECTOR OF TECHNOLOGY 50.00 X 166975 0 16888 JAMES BARRY DIRECTOR OF ADMISSIONS 50.00 X 156826 0 16116 1842255 0 194827 21 0 1 0 DEL AMO CONSTRUCTION INC 23840 MADISON STREET TORRANCE CA 90505 GENERAL CONTRACTOR 1390387 TOWN & COUNTRY EVENT RENTALS INC 523 SOUTH ARROYO PARKWAY PASADENA CA 91105 EVENT RENTAL 275073 ARMBRUSTER GOLDSMITH & DELVAC LLP PO BOX 3217 THOUSAND OAKS CA 91359 LEGAL 240190 JOHNSON FAVARRO 5898 BLACKWELDER STREET GROUND FLO CULVER CITY CA 90232 ARCHITECTURAL SERVICES 209147 MOBILE MODULAR MANAGEMENT CORP 11450 MISSION BLVD MIRA LOMA CA 91752 RENTAL - PORTABLE CLASSROOMS 179718 9 92050 3618587 140799 3710637 TUITION AND FEES 611710 14256711 14256711 BUS TRANSPORTATION FEES 611710 284383 284383 AUXILIARY 611710 220005 220005 SUMMER CAMP 611710 177352 177352 14938451 101063 101063 4370734 3006705 1364029 1364029 1364029 488260 92050 283196 205064 205064 OTHER REVENUE 611710 27046 27046 27046 20346290 14938451 0 1697202 1765729 1765729 997051 342284 586310 68457 7420194 5668837 1409854 341503 275586 246909 15659 13018 738756 547685 159002 32069 603322 443564 132754 27004 75784 75784 129787 129787 24675 24675 81254 81254 14456 14456 51200 25600 25600 294307 235446 52975 5886 325412 280932 38549 5931 270859 183058 81875 5926 21083 21083 833966 721380 108416 4170 447420 387018 58165 2237 FACILITY 639575 543639 83145 12791 ACADEMIC 584870 584870 INSTRUCTIONAL 527205 527205 CLASSROOM SUPPLIES 381191 333320 41488 6383 1031971 409712 470495 151764 17535653 13247188 3611326 677139 5850008 7669095 6794661 10203163 4605908 3746410 46542 35360 15000 465540 528883 32970103 12492754 17775499 20477349 11085084 8021349 908816 693017 47520876 51400808 1604101 1788326 8123154 9720055 2267321 495444 943724 10222699 14719426 X 25903339 23613487 11394838 13067895 37298177 36681382 47520876 51400808 X 2810637 -3373907 -53525 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X DECORATION 0 0 1 X 5952285 9293 -962716 325000 4673862 4940207 1668 1203063 192653 5952285 4936677 2448 186210 185128 4940207 4759552 2718 359406 184999 4936677 4562052 23260 359361 185121 4759552 0.68650 0.31240 0.00110 0 0 3465852 3465852 16098271 7622320 8475951 3536456 1169874 2366582 4020024 3700560 319464 5849500 5849500 20477349 LEASE LIABILITY 866282 RETIREMENT PLAN LIABILITY 77442 943724 X 15130870 -3373907 -1765729 -5139636 20270506 75784 75784 20346290 15694140 0 15694140 75784 1765729 1841513 17535653 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 IV, LINE 2B: CUSTODIAL ACCOUNTS INCLUDE STUDENT ACTIVITY ACCOUNTS AND INSURANCE FUND. 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. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -1,765,729. TUITION REMISSION PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,765,729. TUITION REMISSION 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. FALL FUNDRAISER 349508 85165 264343 35105 42465 1900 30600 SPRING FUNDRAISER 103785 6885 96900 10290 4402 23807 27129 453293 92050 361243 45395 46867 25707 57729 175698 185545 1 FINANCIAL AID 73 1765729 N/A N/A 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 0 1 0 0 0 0 0 1 0 DANIEL VORENBERG HEAD OF SCHOOL / CEO 397660 0 47037 0 181070 0 31750 0 39559 0 697076 0 0 0 RICHARD BENFIELD CFO 263900 0 6950 0 0 0 13218 0 330 0 284398 0 0 0 STEPHANIE LEUNG HEAD OF LOWER SCHOOL 221799 0 7450 0 5977 0 11189 0 8821 0 255236 0 0 0 CHRISTINA PAK HEAD OF UPPER SCHOOL 196533 0 6950 0 0 0 10223 0 29556 0 243262 0 0 0 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 169070 0 6950 0 7108 0 8549 0 8628 0 200305 0 0 0 RAYMOND CUNNINGHAM DIRECTOR OF TECHNOLOGY 160025 0 6950 0 0 0 8092 0 8796 0 183863 0 0 0 JAMES BARRY DIRECTOR OF ADMISSIONS 149876 0 6950 0 0 0 7584 0 8532 0 172942 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 W-2. CAR ALLOWANCE OF $6,000 PER YEAR PER EMPLOYMENT AGREEMENT, AMOUNT IS TAXABLE AND REFLECTED ON INDIVIDUAL'S W-2. PART I, LINE 4B THE SCHOOL ESTABLISHED A 457(F) NONQUALIFIED TAX-DEFERRED COMPENSATION PLAN FOR THE HEAD OF SCHOOL. CONTRIBUTIONS OF $17,250 WERE MADE FOR THE YEAR ENDED DECEMBER 31, 2021. PART I, LINE 7 BONUSES WERE PAID TO DANIEL VORENBERG, HEADMASTER - $47,037, RICHARD BENFIELD, CFO - $6,950, STEPHANIE LEUNG, HEAD OF LOWER SCHOOL - $7,450, CHRISTINA PAK, HEAD OF UPPER SCHOOL - $6,950, NOAH KAUFMAN, DIRECTOR OF ADVANCEMENT - $6,950, RAYMOND CUNNINGHAM, DIRECTOR OF TECHNOLOGY - $6,950 AND JAMES BARRY, DIRECTOR OF ADMISSIONS - $6,950. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 364337956 2022-03-01 10000000 CONSTRUCTION IMPROVEMENTS 0 0 0 A 2400000 132679 0 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 0 DAN VORENBERG PERSONAL LOAN X 75000 15000 0 1 1 15000 ALAN MIRMAN BOARD TRUSTEE 72579 LAND RENT 0 LESLIE GEFFEN RELATED TO BOARD TRUSTEE 72579 LAND RENT 0 SCHEDULE L, PART II DURING THE YEAR A PORTION OF THE HEAD OF SCHOOL'S NOTE PRINCIPAL AT $15,000 WAS FORGIVEN. X 1432 140799 FMV 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING IN PART I, COLUMN (B), THE NUMBER OF SHARES CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A A. MEMBERSHIP. THE OFFICERS OF THE BOARD SHALL BE MEMBERS OF THE EXECUTIVE COMMITTEE. B. POWERS AND DUTIES. THE POWERS AND DUTIES OF THE EXECUTIVE COMMITTEE SHALL BE DESIGNATED BY THE BOARD AND SHALL INCLUDE, BUT ARE NOT LIMITED TO, THE POWER TO: 1. ACT FOR THE BOARD IN BETWEEN MEETINGS OR IN THE EVENT OF AN EMERGENCY. 2. COORDINATE THE FULL BOARD'S REVIEW OF THE HEADMASTER'S PERFORMANCE AND COMPENSATION. 3. SERVE AS A SOUNDING BOARD FOR THE HEADMASTER. 4. FOCUS THE BOARD'S WORK. 5. COORDINATE THE WORK OF THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS, MODI WICZYK AND KATE PHILLIPS-WICZYK, ARE MARRIED. 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. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST. THE SCHOOL IS EXEMPT FROM SUPPLYING ITS FORM 1023 TO ANYONE REQUESTING THIS DOCUMENT BECAUSE IT FILED ITS FORM 1023 BEFORE JULY 15, 1987 AND DID NOT RETAIN A COPY OF THE FORM. ACCORDING TO THE INSTRUCTIONS ON THE IRS WEBSITE, AN ORGANIZATION THAT FILED ITS FORM 1023 APPLICATION BEFORE JULY 15, 1987, IS REQUIRED TO MAKE THE APPLICATION AVAILABLE ONLY IF IT HAD A COPY OF THE APPLICATION ON JULY 15, 1987. 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. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTABLE CONTRIBUTIONS RECEIVABLE -53,525. LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.