2025-04-25T11:21:23-05:00 2024-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-07-01 943266229 THE BAY SCHOOL OF SAN FRANCISCO BAYS 4155615800 35 KEYES AVENUE SAN FRANCISCO CA 94129 KEVIN ROGERS CFOO 4155615800 2025-04-25 1 1 KATY BROWN P00650274 9257902600 2025-04-25 2023 2025-03-06 01:10:19Z LUKE W FELKER 35 KEYES AVENUE SAN FRANCISCO CA 94129 39429356 0 X WWW.BAYSCHOOLSF.ORG X 2004 CA THE BAY SCHOOL OF SAN FRANCISCO IS AN INDEPENDENT SECONDARY SCHOOL. 27 27 189 170 0 0 2903713 4141719 26091732 27655133 470620 996703 -37197 -122376 29428868 32671179 4216418 4675085 0 0 15180853 16972604 0 0 1736301 8580031 9388124 27977302 31035813 1451566 1635366 73027866 73960904 49585929 48612511 23441937 25348393 AT THE BAY SCHOOL, WE BALANCE CHALLENGING ACADEMICS AND INNOVATIVE THINKING WITH A MINDFUL APPROACH TO LEARNING AND LIFE. OUR GOAL IS TO SEE STUDENTS UNLOCK THEIR INDIVIDUAL AND COLLECTIVE POTENTIAL SO THEY BEGIN TO REALIZE THEIR ROLES IN A DYNAMIC WORLD. 0 0 26712234 4675085 27667881 THE BAY SCHOOL OF SAN FRANCISCO IS AN INDEPENDENT COLLEGE PREPARATORY SECONDARY SCHOOL SERVING APPROXIMATELY 444 STUDENTS FROM THE BAY AREA DURING A SCHOOL YEAR OF APPROXIMATELY 185 SCHOOL DAYS. 26712234 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 54 0 1 189 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ELLEN BELLER 4155615800 35 KEYES AVENUE SAN FRANCISCO CA 94129 ANNELISE BAUER BOARD CHAIR 5.00 X X 0 0 0 NELL BRANCO VICE CHAIR 1.00 X X 0 0 0 ERIC ALT TREASURER 5.00 X X 0 0 0 SHERNICE LAZARE SECRETARY 5.00 X X 0 0 0 LISA AQUINO TRUSTEE 1.00 X 0 0 0 LORA BLUM TRUSTEE 1.00 X 0 0 0 DAINA CHIU TRUSTEE 1.00 X 0 0 0 ERNIE CHOW TRUSTEE 1.00 X 0 0 0 ARJUNA COSTA TRUSTEE 1.00 X 0 0 0 KARIN COTTERMAN TRUSTEE 1.00 X 0 0 0 JONATHAN FELDMAN TRUSTEE 1.00 X 0 0 0 ERIN GANJU TRUSTEE 1.00 X 0 0 0 JAY GRANT TRUSTEE 1.00 X 0 0 0 GABY GUCHO-OLIVA TRUSTEE 1.00 X 0 0 0 FRANCISCO GUEDEZ TRUSTEE 1.00 X 0 0 0 GHITA HARRIS-NEWTON TRUSTEE 1.00 X 0 0 0 STEPHEN HIBBARD TRUSTEE 1.00 X 0 0 0 WENDY HOLCOMBE TRUSTEE 1.00 X 0 0 0 MARK JAMISON TRUSTEE 1.00 X 0 0 0 JACK JUE TRUSTEE 1.00 X 0 0 0 CATHY MANSHEL TRUSTEE 1.00 X 0 0 0 AMY METZLER RITTER TRUSTEE 1.00 X 0 0 0 TEJAL PATEL TRUSTEE 2.50 X 0 0 0 KATHLEEN PATTERSON TRUSTEE 1.00 X 0 0 0 MARGARET POZA TRUSTEE 2.50 X 0 0 0 SARA SULLIVAN TRUSTEE 5.00 X 0 0 0 LILIAN WAN TRUSTEE 1.00 X 0 0 0 LUKE W FELKER HEAD OF SCHOOL 50.00 X 670830 0 29839 KEVIN ROGERS CFOO 50.00 X 340775 0 36004 LISE SHELTON ASSOCIATE HEAD OF SCHOOL 50.00 X 328750 0 37791 ANTOINETTE KELLY DEAN OF ACADEMICS AND INNOVATION 40.00 X 232972 0 29073 AMY TALBOT DIRECTOR OF ADVANCEMENT 40.00 X 215573 0 15254 DOROTHY JONES DEAN, ENROLLMENT MGMT & STRAT. ENG. 40.00 X 185214 0 28627 MIO BERK DEAN OF STUDENTS 40.00 X 168544 0 20496 ELLEN BELLER CONTROLLER 40.00 X 168011 0 29141 2310669 0 226225 57 0 1 0 REAL SCHOOL LUNCH INC PO BOX 29116 SAN FRANCISCO CA 94129 FOOD SERVICE 1334499 HBM - HINES BUILDING MAINTENANCE 91 LOST LAKE LANE CAMPBELL CA 95008 JANITORIAL AND MAINTENANCE 599164 OLIVER & COMPANY 1300 SOUTH 51ST ST RICHMOND CA 94804 CONSTRUCTION CONTRACTOR 588874 ZUM SERVICES INC PO BOX 103448 PASADENA CA 91189 TRANSPORTATION SERVICES 356668 KNOWING TECHNOLOGIES LLC 660 PRICE AVE UNIT C REDWOOD CITY CA 94063 INFORMATION TECHNOLOGY CONSULTANTS 116789 5 377141 1740161 2024417 276807 4141719 TUITION AND ENROLLMENT 611110 25773677 25773677 MATERIALS AND SERVICE FEE 611110 1677760 1677760 BUS TRANSPORTATION 611110 94720 94720 FORFEITED DEPOSITS 611110 76640 76640 APPLICATION FEES 611110 32336 32336 27655133 984960 984960 6621046 6609303 11743 11743 11743 12775 377141 148874 -136099 -136099 BAY THEATER REVENUE 900099 12748 12748 OTHER INCOME 900099 975 975 13723 32671179 27667881 0 861579 4675085 4675085 1651396 730747 676884 243765 12236926 10789429 686719 760778 641568 557299 39919 44350 1462716 1241576 118206 102934 979998 816167 93249 70582 192983 192983 190663 190663 340801 278559 46927 15315 69907 64960 2353 2594 211536 134236 39890 37410 404401 343129 14096 47176 2904895 2586782 151288 166825 22141 22141 192654 140555 27037 25062 206758 11672 194213 873 1229500 1076104 72952 80444 241986 209809 16231 15946 STUDENT LUNCH PROGRAM 1042697 1042697 STUDENT ACADEMICS 497378 451130 514 45734 STUDENT TRANSPORTATION 406418 406418 CLASSROOM SUPPLIES 360912 360912 872494 772827 23154 76513 31035813 26712234 2587278 1736301 1560450 1972474 2718262 5288598 249513 167623 11038392 11884842 266667 200000 607619 596553 26526874 8873179 18149120 17653695 21103751 16448114 17334092 19749005 73027866 73960904 1651926 1166679 23040028 21964419 6505529 6268338 18388446 19213075 49585929 48612511 X 19922335 21232273 3519602 4116120 23441937 25348393 73027866 73960904 X 1635366 281090 -10000 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3232894 65136 385680 128005 3555705 2998961 90160 261628 117855 3232894 3429792 115956 -442233 104554 2998961 2721289 128046 676063 95606 3429792 2606138 71423 131664 87936 2721289 0.22546 0.59063 0.18391 0 0 19000000 5007292 13992708 4715714 1915022 2800692 2696024 1950865 745159 115136 115136 17653695 OPERATING LEASE RIGHT-OF-USE ASSETS 17644405 FINANCE LEASE RIGHT-OF-USE ASSETS 364439 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 1740161 19749005 OPERATING LEASE LIABILITIES 18846940 FINANCE LEASE LIABILITIES 366135 19213075 X 28267184 281090 -10000 271090 27996094 4675085 4675085 32671179 26360728 0 26360728 4675085 4675085 31035813 PART V, LINE 4: THE SCHOOL BUDGETS A PORTION OF THE ENDOWMENT INVESTMENT INCOME TO HELP FUND THE OPERATIONS OF THE SCHOOL. NET ASSETS WITH DONOR RESTRICTIONS, THAT ARE PERPETUAL IN NATURE, ARE TO BE HELD IN PERPETUITY AS ENDOWMENTS, THE INCOME OF WHICH IS AVAILABLE FOR EDUCATIONAL, FACULTY AND GENERAL PURPOSES. 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 ("IRC") AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSSES ON UNCOLLECTIBLE PLEDGES -10,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,675,085. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,675,085. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION POSTS ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE HOMEPAGE, WHICH INCLUDES THE POLICY AGAINST RACIAL DISCRIMINATION. SCHEDULE E, PART I, LINE 6 EMPLOYEE RETENTION TAX CREDIT REVENUE U.S. TREASURY DEPARTMENT BAY SPLASH 389916 377141 12775 29150 54634 56992 8098 389916 377141 12775 29150 54634 56992 8098 148874 -136099 1 FINANCIAL AID 116 4640362 FMV DIRECT CREDIT TO STUDENT ACCOUNT BUS TRANSPORTATION ASSISTANCE 19 34723 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: FINANCIAL AID AWARDS ARE BASED ON FINANCIAL NEED AND THE AVAILABILITY OF FINANCIAL AID FUNDS. FAMILIES MUST APPLY ANNUALLY. X 1 1 X X X 0 0 0 0 0 0 0 1 0 LUKE W FELKER HEAD OF SCHOOL 535572 0 58258 0 77000 0 17354 0 12485 0 700669 0 0 0 KEVIN ROGERS CFOO 312500 0 28275 0 0 0 18750 0 17254 0 376779 0 0 0 LISE SHELTON ASSOCIATE HEAD OF SCHOOL 285475 0 43275 0 0 0 17129 0 20662 0 366541 0 0 0 ANTOINETTE KELLY DEAN OF ACADEMICS AND INNOVATION 215072 0 17900 0 0 0 11510 0 17563 0 262045 0 0 0 AMY TALBOT DIRECTOR OF ADVANCEMENT 215173 0 400 0 0 0 12910 0 2344 0 230827 0 0 0 DOROTHY JONES DEAN, ENROLLMENT MGMT & STRAT. ENG. 184814 0 400 0 0 0 11990 0 16637 0 213841 0 0 0 ELLEN BELLER CONTROLLER 155611 0 12400 0 0 0 9541 0 19600 0 197152 0 0 0 MIO BERK DEAN OF STUDENTS 156694 0 11850 0 0 0 10047 0 10449 0 189040 0 0 0 PART I, LINE 1A LUKE W. FELKER, HEAD OF SCHOOL, RECEIVED A HOUSING ALLOWANCE OF $77,000 THAT WAS INCLUDED AS TAXABLE COMPENSATION. PART I, LINE 7 THE HEAD OF SCHOOL RECEIVED A NON-FIXED DISCRETIONARY BONUS OF $58,258 AND IT WAS APPROVED BY THE BOARD EXECUTIVE COMMITTEE. ALL EMPLOYEES ARE ALSO AWARDED A NON-FIXED DISCRETIONARY BONUS BASED ON PERFORMANCE AND ADDITIONAL DUTIES. THESE DECISIONS ARE MADE ON AN ANNUAL BASIS. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2022-03-10 6965000 REFINANCE PRIOR BOND ISSUED 0 0 0 A 550219 6965000 96276 1476339 5392384 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 0 LUKE W FELKER HEAD OF SCHOOL PRIMARY RESIDENCE PURCHASE X 400000 200000 0 1 1 200000 90947 SCHOLARSHIPS FINANCIAL AID X 16 276292 PUBLICLY TRADED EXCHANGE X FOOD AND BEV. 1 515 COMPARABLE SALES 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES PASSED A RESOLUTION TO AUTHORIZE THE AUDIT COMMITTEE TO APPROVE THE FORM 990. THE AUDIT COMMITTEE HELD A SPECIAL MEETING TO REVIEW THE FORM 990 AND PROVIDED A PUBLIC DISCLOSURE COPY OF THE FORM 990 FOR ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. HOWEVER, THE ORGANIZATION WILL ALSO MAKE THE FULL 990 DRAFT ACCESSIBLE TO THE BOARD OF TRUSTEES UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE COI POLICY COVERS THE BAY SCHOOL OF SAN FRANCISCO'S TRUSTEES AND OFFICERS OR THEIR RELATED PERSONS. THE TRUSTEES AND OFFICERS ARE EXPECTED TO MAKE A FULL DISCLOSURE SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE. ALL BOARD MEMBERS WILL BE NOTIFIED IN WRITING SHOULD ANY CONFLICT OF INTEREST BE IDENTIFIED. THE BOARD WILL FOLLOW THE PROCEDURES IN SECTION 5233 OF THE CALIFORNIA CORPORATIONS CODE IF A TRUSTEE IS FOUND TO BE AN INTERESTED TRUSTEE. THE CHAIR OF THE AUDIT COMMITTEE DISTRIBUTES THE POLICY TO ALL OF THE TRUSTEES FOR THEIR SIGNATURE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DELEGATED ITS AUTHORITY TO REVIEW AND ESTABLISH COMPENSATION FOR THE HEAD OF SCHOOL TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE CHAIR OF THE BOARD, AS CHAIR OF THE EXECUTIVE COMMITTEE, UNDERTOOK A REVIEW OF PUBLICLY AVAILABLE INFORMATION REGARDING HEAD COMPENSATION FOR SELECTED PEER SCHOOLS. IN ADDITION, INFORMATION FROM NAIS AND CAIS ARE ALSO REVIEWED. OTHER KEY EMPLOYEE COMPENSATION WAS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D) OF THE CODE. FORM 990, PART XI, LINE 9: LOSSES ON UNCOLLECTIBLE PLEDGES -10,000.