2025-05-02T16:16:37-05:00 2024-06-30 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2023-07-01 951683864 BERKELEY HALL SCHOOL FOUNDATION BERK 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 DR SARAH COLMARIE HEAD OF SCHOOL 3104766421 2025-04-25 1 1 TRITIA FOSTER P02164134 9494742020 2023 2025-03-06 01:10:19Z DR SARAH COLMAIRE 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 14042741 0 X WWW.BERKELEYHALL.ORG X 1911 CA BERKELEY HALL SCHOOL PROVIDES A WELL-ROUNDED EDUCATION TO CHILDREN FROM DIVERSE BACKGROUNDS FROM THREE YEARS OLD THROUGH 8TH GRADE, STRESSING ACADEMICS,ATHLETICS, ARTS, SOCIAL DEVELOPMENT, LEADERSHIP, AND RESPONSIBLE CITIZENSHIP. THE 5-YEAR AVERAGE ENROLLMENT OF THE SCHOOL IS APPROXIMATELY 230 STUDENTS. 8 8 112 338 0 0 1766220 2391411 9314411 8938404 294682 928616 244297 222172 11619610 12480603 1625078 1549378 0 0 6150897 6200454 0 0 624914 4771763 3942989 12547738 11692821 -928128 787782 26966112 29160424 6009367 5564209 20956745 23596215 OUR MISSION IS TO "EMPOWER CHILDREN TO FULFILL THEIR UNLIMITED, GOD-GIVEN POTENTIAL AS FEARLESS SCHOLARS AND CONSCIENTIOUS CITIZENS." 0 0 7985234 1549378 8938404 FOUNDED IN 1911, BERKELEY HALL IS A NURSERY-8TH GRADE INDEPENDENT SCHOOL IN LOS ANGELES, CA. THE AVERAGE CLASS SIZE IS 15 STUDENTS AND THE STUDENT TO TEACHER RATIO IS 8:1. THE SCHOOL HAS ACCREDITATIONS FROM CAIS (CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS), AND WASC (WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES). TUITION ASSISTANCE IS NEED-BASED. 7985234 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 24 0 112 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 CA X ELISE YEN 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 DARRIN KENNEDY CHAIR 2.00 X X 0 0 0 DEBBIE SIMMONS VICE CHAIR 1.00 X X 0 0 0 CHRIS LINDGREN SECRETARY 1.00 X X 0 0 0 MARGARET ANDREWS TREASURER 1.00 X X 0 0 0 RICK LARSON TRUSTEE 1.00 X 0 0 0 RON KRISEL TRUSTEE 1.00 X 0 0 0 BETTINA DUVAL TRUSTEE 1.00 X 0 0 0 DAVID CARTER TRUSTEE 1.00 X 0 0 0 NIKKI GAMRATH HEAD OF SCHOOL THROUGH 6/16/23 45.00 X 158557 0 11305 DOUGLAS GIBBS CHIEF FINANCIAL OFFICER 45.00 X 178168 0 12486 SARAH COLMAIRE INTERIM HEAD OF SCHOOL 45.00 X 225500 0 16204 JOHN F ABDELNOUR ADVANCEMENT - DIRECTOR 45.00 X 146776 0 16160 BARBARA N DENISI TEACHER - KINDERGARTEN LEA 45.00 X 114682 0 8391 KENDALL SHOEMAKE ASSISTANT HEAD OF SCHOOL 45.00 X 113286 0 10359 936969 0 74905 6 0 1 0 KNOWING TECHNOLOGIES 660 PRICE AVE SUITE C REDWOOD CITY CA 94063 WIFI REPLACEMENT/EXPANSION, TECH SUPPORT 421859 AP ROOFING GROUP INC 5632 VAN NUYS BLVD 231 VAN NUYS CA 91401 CONSTRUCTION - ROOFS 405978 HOUCK CONSTRUCTION INC 445 NO BEDFORD DRIVE BEVERLY HILLS CA 90210 CONSTRUCTION - AWNINGS 209580 THE CENTURION GROUP-MULHOLLAND SECURITY 11454 SAN VICENTE BLVD 1ST FLOOR LOS ANGELES CA 90049 SECURITY 142439 4 123124 2268287 42220 2391411 TUITION REVENUE 611600 8938404 8938404 8938404 507979 507979 202815 0 202815 202815 202815 1423079 420000 1402590 19852 20489 400148 420637 420637 45532 123124 139696 -94164 -94164 OTHER INCOME 900099 113521 113521 113521 12480603 9051925 0 1037267 1549378 1549378 519399 166900 321300 31199 4846523 3331073 1117298 398152 237879 120836 97118 19925 208951 99739 90960 18252 387702 187295 169511 30896 97996 4421 92690 885 70180 3166 66380 634 64906 64906 346493 15631 327733 3129 327105 144816 132456 49833 575725 481585 78692 15448 715747 598946 95712 21089 101260 88848 11836 576 367411 229496 129829 8086 78663 14428 63699 536 369492 306255 51820 11417 471356 394470 62180 14706 GENERAL ACADEMIC 282657 243849 38808 BAD DEBT 51635 51635 TAXES 22363 4102 18110 151 11692821 7985234 3082673 624914 2432175 3215672 32066 1189 42961 245309 145250 20211592 12231883 7982154 7979709 16274408 17775643 26966112 29160424 929039 1068756 3306734 3255171 1758799 1226779 14795 13503 6009367 5564209 X 18230768 19340977 2725977 4255238 20956745 23596215 26966112 29160424 787782 1851688 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5918547 428376 235028 12500 6451311 5631723 522788 223464 12500 5918547 5537138 1041424 -728952 205387 12500 5631723 7381860 932130 2764351 12500 5537138 6993695 451416 50751 12500 7381860 0.54903 0.45097 1 0 2900342 2900342 15564266 10720779 4843487 982952 818190 164762 764032 692914 71118 7979709 PAYABLE TO BENEFICIARIES OF SPLIT INTEREST AGREEMENT 13503 13503 X 12718007 1851688 1851688 10866319 64906 1549378 1614284 12480603 10078537 0 10078537 64906 1549378 1614284 11692821 PART V, LINE 4: TO PROVIDE SUSTAINING INCOME FOR THE SCHOOL. PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE LAST THREE FISCAL YEARS ARE SUBJECT TO IRS EXAMINATION. AS OF THE DATE OF THIS REPORT, THE SCHOOL'S RETURN COVERING THE FISCAL YEAR ENDED JUNE 30, 2024 HAS NOT BEEN FILED. ASC TOPIC 740, INCOME TAXES, REQUIRES THE SCHOOL TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE SCHOOL'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT AN ACCRUAL FOR UNCERTAIN INCOME TAX POSITIONS AND ADJUSTMENT TO THE TAX PROVISION IS NOT NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND AWARDS 1,549,378. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND AWARDS 1,549,378. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF OUR NONDISCRIMINATORY POLICY IS PUBLISHED ON THE BERKELEY HALL WEBSITE. BHS ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, OR NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. WE DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION, IN THE ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSION POLICIES, FINANCIAL AID PROGRAM, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. GALA 120903 123124 -2221 1000 44587 11600 39563 CAMPOUT 44765 44765 42946 1 2988 2988 168656 123124 45532 1000 44587 11600 82509 139696 -94164 1 FINANCIAL AID 52 1406330 FMV TUITION DISCOUNTS FACULTY/STAFF'S TUITION REMISSION 4 78273 FMV FACULTY/STAFF'S STUDENT TUITION REMISSION STUDENT ACADEMIC AWARDS 8 64775 FMV SCHOLARSHIP PART I, LINE 2: BERKELEY HALL SCHOOL OFFERS FINANCIAL AID TO TWO GROUPS. THE FIRST IS NEED-BASED AID WHICH IS BASED ON A FAMILY'S INCOME AND THEIR ABILITY TO PAY TUITION. THE SECOND FORM OF AID IS FACULTY AND STAFF TUITION REMISSION WHICH IS AN AUTOMATIC 50% DISCOUNT. X X X X 0 0 0 0 0 0 0 0 0 SARAH COLMAIRE INTERIM HEAD OF SCHOOL 225500 0 0 0 0 0 15750 0 454 0 241704 0 0 0 DOUGLAS GIBBS CHIEF FINANCIAL OFFICER 178168 0 0 0 0 0 12486 0 0 0 190654 0 0 0 NIKKI GAMRATH HEAD OF SCHOOL THROUGH 6/16/23 158557 0 0 0 0 0 8746 0 2559 0 169862 0 0 0 JOHN F ABDELNOUR ADVANCEMENT - DIRECTOR 146667 0 109 0 0 0 10351 0 5809 0 162936 0 0 0 PART I, LINE 3 THE FINANCE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE. THE FINANCE COMMITTEE DETERMINES COMPENSATION COMPARING LOCAL SCHOOLS FROM THE LATEST ANNUAL CALIFORNIA INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION ADMINISTRATOR'S SALARY SURVEY AS A BENCHMARK. THE FULL BOARD APPROVES THE HEAD OF SCHOOL COMPENSATION. MR AND MRS MELVIN T ANDREWS CURRENT TRUSTEE (TREASURER) 200000 DONATION 0 MS DEBORAH SIMMONS CURRENT TRUSTEE (VICE CHAIR) 25000 DONATION 0 X PRIVATE JET 1 25000 FMV X DISNEY WORLD WONDER FLORIDA GETAWAY FOR 6 1 17000 FMV X CAVE VILLA IN MYKONOS GREECE 1 5220 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 REVIEW IS COMPLETED BY THE BUSINESS OFFICE AND THE FINAL FORM 990 IS SENT TO ALL TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: SITUATIONS OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE TO BE AVOIDED BY ALL EMPLOYEES, AND WHEN THEY ARISE THEY MUST BE REPORTED TO THE HEAD OF SCHOOL. THE FOLLOWING EXAMPLES POSE CONFLICTS OF INTEREST THAT MUST BE AVOIDED AND/OR BE REPORTED TO THE HEAD OF SCHOOL AS THEY ARISE: 1. ROMANTIC OR FINANCIAL INVOLVEMENT WITH A SCHOOL PARENT, VENDOR, OR SUBORDINATE EMPLOYEE OF THE SCHOOL. THIS TYPE OF RELATIONSHIP MAY IMPAIR AN EMPLOYEE'S ABILITY TO EXERCISE GOOD JUDGMENT ON BEHALF OF THE SCHOOL AND ITS STUDENTS, CREATE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND MUST BE REPORTED TO THE HEAD OF SCHOOL. 2. TEACHERS ARE NOT PERMITTED TO PROVIDE PAID TUTORING FOR THEIR STUDENTS OR TO OTHERWISE ENGAGE IN ANY PAID SERVICES FOR A STUDENT'S FAMILY WITHOUT THE EXPRESS CONSENT OF THE HEAD OF SCHOOL. 3. TEACHERS ARE NOT PERMITTED TO HIRE THEIR STUDENTS TO PERFORM SERVICES FOR THEM, SUCH AS BABYSITTING, HOUSESITTING, OR DOG-SITTING 4. IF AN EMPLOYEE OR MEMBER OF AN EMPLOYEE'S FAMILY HAS A FINANCIAL INTEREST IN A COMPANY THAT DOES OR SEEKS TO DO BUSINESS WITH THE SCHOOL THIS MUST BE REPORTED IMMEDIATELY TO THE HEAD OF SCHOOL. AN EMPLOYEE INVOLVED IN ANY OF THE ABOVE TYPES OF RELATIONSHIPS OR SITUATIONS MUST PROMPTLY AND FULLY DISCLOSE THE RELEVANT CIRCUMSTANCES TO THE HEAD OF SCHOOL FOR A DETERMINATION AS TO WHETHER AN ACTUAL OR POTENTIAL CONFLICT EXISTS. IF A CONFLICT IS FOUND TO EXIST, THE SCHOOL MAY TAKE APPROPRIATE CORRECTIVE ACTION. AN EMPLOYEE'S FAILURE TO MAKE SUCH A DISCLOSURE MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE SALARY AND COMPENSATION FOR THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER BASED ON HISTORICAL SALARIES AND COMPARABLE COMPENSATION FOR SIMILAR SCHOOLS. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS IN JUNE 2023 FOR HEAD OF SCHOOL AND JUNE 2024 FOR CFO. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.