2023-05-12T08:01:17-05:00 2022-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2021-07-01 841373475 RIVERSTONE INTERNATIONAL SCHOOL INC RIVE 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 TOM MAHONEY CHAIRMAN 2084245000 2023-05-10 1 TOM MAHONEY 999009999 MATTHEW GOODFELLOW P01842086 2083338965 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X TOM MAHONEY 5521 WARM SPRINGS AVE BOISE ID 83716 9064856 0 X WWW.RIVERSTONESCHOOL.ORG X 1996 ID AN INDEPENDENT SCHOOL OFFERING EDUCATION BASED ON THE INTERNATIONAL BACCALAUREATE ORGANIZATION. 16 16 146 60 0 0 1379125 1655104 5906109 6955605 82971 19001 41443 62841 7409648 8692551 0 0 0 0 3938231 4841125 0 0 127258 2161082 2865005 6099313 7706130 1310335 986421 14062968 20991023 6701396 13213729 7361572 7777294 X THE SCHOOL IS A UNIQUE INDEPENDENT SCHOOL THAT OFFERS AN EDUCATION BASED ON THE WORLD-RENOWNED PROGRAMS AND THE PHILOSOPHY OF THE INTERNATIONAL BACCALAUREATE ORGANIZATION. THROUGH A STRONG FOUNDATION BUILT ON THE FIVE PILLARS OF ACADEMIC EXCELLENCE, INTERNATIONAL UNDERSTANDING, COMMUNITY AND SERVICE, LEADERSHIP BY EXAMPLE, AND OUTDOOR EDUCATION, THE SCHOOL KNOWS AND NURTURES EVERY CHILD AND ENSURES THAT THEY REACH THEIR POTENTIAL IN A RESPECTFUL ENVIRONMENT. 0 0 5620383 6963234 PRIVATE SCHOOLING PROGRAM DEDICATED TO ACADEMIC EXCELLENCE AND GROWTH OF ITS STUDENTS; APPROXIMATELY 367 STUDENTS SERVED. 5620383 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 146 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 TOM MAHONEY CHAIRMAN & PRESIDENT 6.00 X X 0 0 0 RAINO ZOLLER VICE CHAIRMAN 1.00 X X 0 0 0 BROOKE BROURMAN SECRETARY 2.00 X X 0 0 0 SCOTT PETERSON TREASURER 5.00 X X 0 0 0 DARCI BARNES TRUSTEE 1.00 X 0 0 0 RACHEL BERGMANN TRUSTEE 2.00 X 0 0 0 CHRIS COYLE TRUSTEE 1.00 X 0 0 0 JENNIFER DEBOER TRUSTEE 2.00 X 0 0 0 BILL DEMPSEY TRUSTEE 1.00 X 0 0 0 MELISSA DRAPER TRUSTEE 1.00 X 0 0 0 MIKE GREENE TRUSTEE 2.00 X 0 0 0 STEPHANIE HANSON TRUSTEE 1.00 X 0 0 0 NICK FLORES TRUSTEE 2.00 X 0 0 0 MOLLY OTTER TRUSTEE 1.00 X 0 0 0 KATIE PALMER TRUSTEE 1.00 X 0 0 0 ANSELME SADIKI TRUSTEE 1.00 X 0 0 0 RUSS SAUER TRUSTEE 2.00 X 0 0 0 HEATHER SCHULZE TRUSTEE 1.00 X 0 0 0 JEFF PAULSON HEAD OF SCHOOL 50.00 X 205000 0 26275 205000 0 26275 1 0 1 0 0 79425 1300514 275165 50804 1655104 TUITION AND FEES 611110 6847098 6847098 STUDENT ACTIVITIES 611110 108507 108507 6955605 168779 168779 191899 341677 -149778 -149778 -149778 85840 79425 30628 55212 55212 OTHER 531390 7629 7629 7629 8692551 6963234 0 74213 232788 181283 46638 4867 3786274 2931845 770197 84232 116506 95466 20043 997 396527 324915 68220 3392 309030 242531 59272 7227 65575 65575 14787 14787 32467 32467 5697 5697 78454 126 58556 19772 40497 7209 33109 179 108296 88907 15600 3789 740625 358415 382210 61857 21124 40164 569 355056 266292 88764 295149 250876 44273 CURRICULUM AND SUPPLIES 271741 271741 FACULTY REMISSION 261195 214024 44937 2234 EDUCATIONAL SUPPORT 238782 147520 91262 OUTDOOR AND EXTRA CURRI 190934 190934 103893 27175 76718 7706130 5620383 1958489 127258 847068 2410796 40828 22142 455 439074 819508 94577 166661 16822813 3255906 7946878 13566907 4672401 4026696 14062968 20991023 652209 958095 377791 552855 4520185 9938368 354731 1764411 796480 0 6701396 13213729 X 4609598 5483035 2751974 2294259 7361572 7777294 14062968 20991023 986421 -570699 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4734916 -586503 116717 4031696 3639069 48830 1179239 132222 4734916 3879744 1000 -16931 224744 3639069 3953249 22840 103111 199456 3879744 3830124 112876 274249 114000 150000 3953249 0.43090 0.56910 0 0 1368000 1368000 12610493 2305592 10304901 886892 371248 515644 847404 495524 351880 1110024 83542 1026482 13566907 ENDOWMENT INVESTMENTS 4026696 F 4026696 X 8089385 -570699 -570699 8660084 32467 32467 8692551 7673663 0 7673663 32467 32467 7706130 PART V, LINE 4: THE SCHOOL'S ENDOWMENT INCLUDES BOTH UNRESTRICTED FUNDS AND DONOR-RESTRICTED FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS AN ENDOWMENT ESTABLISHED FOR THE PRIMARY PURPOSE OF PROVIDING SUPPORT TO THE SCHOOL TO ENSURE THE STRENGTH, STABILITY AND INDEPENDENCE OF THE SCHOOL IN PERPETUITY. SUCH SUPPORT MAY INCLUDE, AMONG OTHERS, PROVIDING SCHOLARSHIPS TO STUDENTS WITH FINANCIAL NEED, FUNDS FOR CAPITAL PROJECTS AND COLLATERAL FOR LOANS INCURRED FOR CAPITAL PROJECTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE ABSENCE OR EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2022 OR 2021. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2018. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY PUBLISHED IN LOCAL NEWSPAPER. AUCTION 165265 79425 85840 30628 165265 79425 85840 30628 30628 55212 X 0 0 0 0 0 0 0 0 0 JEFF PAULSON HEAD OF SCHOOL 205000 0 0 0 0 0 10250 0 16025 0 231275 0 0 0 A IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 NONEAVAIL 2017-12-28 4470968 REFINANCE OF SCHOOL LAND AND BUILDING CONSTRUCTION LOANS 0 0 0 B IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 NONEAVAIL 2022-03-31 10000000 REFINANCE OF SCHOOL LAND AND BUILDING CONSTRUCTION LOANS 0 0 0 A 4470968 4470968 87710 4383258 1 0 1 1 B 61632 10000000 5265515 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 MARK LIEBICH FORMER BOARD MEMBER 15043 JANITORIAL SERVICES 0 X 149 50804 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE BETWEEN REGULARLY SCHEDULED MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO ALL TRUSTEES. THE TRUSTEES REVIEW THE FORM 990 BEFORE FILING AND REPORT ANY ITEMS OF CONCERN. THE BOARD OF TRUSTEES VOTES TO APPROVE THE FILING OF FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD CHAIR MONITORS THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF ANY TRUSTEES BELIEVE A CONFLICT OF INTEREST EXISTS, THEY ARE EXCLUDED FROM COMMENTING AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A KEY EMPLOYEE EMPLOYMENT CONTRACTS ARE APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MAINTAINED AT THE ORGANIZATION'S PLACE OF BUSINESS AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.