2025-05-15T10:56:29-05:00 2024-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-07-01 952234936 THE MIRMAN SCHOOL FOR GIFTED CHILDREN MIRM 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 RICHARD BENFIELD CFO 3104762868 2025-05-14 1 1 KATY BROWN P00650274 9257902600 2025-05-01 2023 2025-03-06 01:10:19Z DR MARINA KHEEL 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 44923764 0 X WWW.MIRMAN.ORG X 1962 CA MIRMAN SCHOOL IS PASSIONATELY COMMITTED TO THE EDUCATION OF HIGHLY GIFTED CHILDREN. 16 15 131 150 0 0 4559101 2024382 16371231 19042510 883436 979248 12343 46211 21826111 22092351 1753247 2146946 0 0 10576996 12156469 0 0 807892 6354958 8108394 18685201 22411809 3140910 -319458 66230203 70100396 26263322 29480393 39966881 40620003 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 16962431 2146946 19042510 THE MIRMAN SCHOOL FOR GIFTED CHILDREN ("SCHOOL") IS LOCATED IN LOS ANGELES, CALIFORNIA. THE SCHOOL IS AN INDEPENDENT SCHOOL DESIGNED TO MEET THE NEEDS OF HIGHLY GIFTED CHILDREN AGES 5 TO 14. IT HAD AN ENROLLMENT FOR THE 2023-2024 SCHOOL YEAR OF APPROXIMATELY 417 STUDENTS. 16962431 1 1 0 0 0 0 0 1 0 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 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 66 0 1 131 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RICHARD BENFIELD 3104762868 16180 MULHOLLAND DRIVE LOS ANGELES CA 90049 KIKO WASHINGTON BOARD CHAIR 2.00 X X 0 0 0 JACKIE HAYES BOARD VICE CHAIR 2.00 X X 0 0 0 JUSTIN LANCER BOARD TREASURER 2.00 X X 0 0 0 EREZ BARNAVON BOARD SECRETARY 2.00 X X 0 0 0 NATHANIEL NAT BACH BOARD MEMBER 2.00 X 0 0 0 ANNA BELOFF BOARD MEMBER 2.00 X 0 0 0 CYNTHIA CARRASCO BOARD MEMBER 2.00 X 0 0 0 MICHAEL GUERIN BOARD MEMBER 2.00 X 0 0 0 HEIDI HENDRIX BOARD MEMBER 2.00 X 0 0 0 MARK LANDECKER BOARD MEMBER 2.00 X 0 0 0 DAVINA MASSEY BOARD MEMBER 2.00 X 0 0 0 ALAN MIRMAN BOARD MEMBER 2.00 X 0 0 0 ASIF SATCHU BOARD MEMBER 2.00 X 0 0 0 PADRAIC PADDY SPENCE BOARD MEMBER 2.00 X 0 0 0 JASON TRAVIS BOARD MEMBER 2.00 X 0 0 0 ODETTA WATKINS BOARD MEMBER 2.00 X 0 0 0 DANIEL VORENBERG HEAD OF SCHOOL 50.00 X 521125 0 56910 RICHARD BENFIELD CFO 50.00 X 263366 0 39586 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 50.00 X 229027 0 25457 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 50.00 X 208516 0 18699 THOMAS GAIO DIRECTOR OF TECHNOLOGY 50.00 X 187414 0 17992 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 50.00 X 185597 0 17394 ERICKA DEAN DIRECTOR OF COMMUNITY & BELONGING 50.00 X 171834 0 9563 1766879 0 185601 29 0 1 0 DEL AMO CONSTRUCTION INC 23840 MADISON STREET TORRANCE CA 90505 GENERAL CONTRACTOR 10543769 MISSION SCHOOL TRANSPORTATION 6500 HOLLISTER AVENUE SUITE 100 GOLETA CA 93117 BUS SERVICE 436162 SEAROCK STAFFORD CM INC 690 E GREEN STREET SUITE 201 PASADENA CA 91101 CONSTRUCTION MANAGEMENT 351278 PARALLAX ASSOCIATES 5765 UPLANDER WAY CULVER CITY CA 90230 ARCHITECTURAL & PLANNING 344459 JOHNSON FAVARO LLP 5898 BLACKWELDER STREET GROUND FLO CULVER CITY CA 90232 ARCHITECTURAL SERVICES 245075 12 141726 1882656 134729 2024382 TUITION AND FEES 611110 18011990 18011990 BUS TRANSPORTATION FEES 611110 361606 361606 STUDENT AUXILIARY REVENUE 611110 282291 282291 SUMMER CAMP 611110 237042 237042 PROGRAM EVENTS 611110 149581 149581 19042510 382246 382246 23254749 22657747 597002 597002 597002 203021 141726 158602 44419 44419 16856 15064 1792 1792 22092351 19042510 0 1025459 2146946 2146946 999824 332846 600409 66569 9076033 7090270 1607336 378427 375285 290963 67896 16426 974055 745615 186260 42180 731272 537633 160908 32731 215528 215528 90493 90493 68132 68132 105577 105577 8500 8500 737673 92973 568742 75958 215883 172706 38859 4318 1336593 1129974 180031 26588 446287 232770 210389 3128 146567 146567 1295169 1119127 169522 6520 687259 594479 89344 3436 STUDENT ACTIVITIES/AUX. 971538 935245 36293 INSTRUCTIONAL 579024 579024 ACADEMIC PROGRAMS 566828 566828 TRIP EXPENSES 277322 277322 360021 117710 90700 151611 22411809 16962431 4641486 807892 335555 87834 10669577 6782901 4570189 2719193 5125826 5675760 7500 799532 585833 57452121 14575838 34220739 42876283 7495648 10806343 2496478 509159 566249 66230203 70100396 4327612 2822234 15424004 16196218 5817321 9776166 694385 685775 26263322 29480393 X 23861076 35844707 16105805 4775296 39966881 40620003 66230203 70100396 -319458 972580 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74073 X DECORATION 0 4890151 718 2363498 247070 7007297 4673862 3172 419783 206666 4890151 5952285 9293 -962716 325000 4673862 4940207 1668 1203063 192653 5952285 4936677 2448 186210 185128 4940207 0.75623 0.20894 0.03483 0 0 4063185 4063185 44514598 8931614 35582984 3671538 1529651 2141887 5128727 4114573 1014154 74073 74073 42876283 OPERATING LEASE LIABILITIES 685775 685775 X 20759561 972580 972580 19786981 68132 2237238 2305370 22092351 20106439 0 20106439 68132 2237238 2305370 22411809 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 V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL 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. THE SCHOOL'S MANAGEMENT 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 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION 2,146,946. INDIRECT EVENT EXPENSES 90,292. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION 2,146,946. INDIRECT EVENT EXPENSES 90,292. 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 NONDISCRIMINATORY POLICY IN THE PROMOTIONAL MATERIALS DISTRIBUTED BY THE SCHOOL. THE SCHOOL ALSO POSTS THE NONDISCRIMINATORY POLICY ON THE WEBSITE HOMEPAGE. SPRING SOIREE 344747 141726 203021 57786 43613 57203 344747 141726 203021 57786 43613 57203 158602 44419 1 FINANCIAL AID 70 2146946 FMV DIRECT CREDIT TO STUDENT ACCOUNT 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 X 0 0 0 0 0 0 0 1 0 DANIEL VORENBERG HEAD OF SCHOOL 407125 0 49500 0 64500 0 16500 0 40410 0 578035 0 0 0 RICHARD BENFIELD CFO 260116 0 3250 0 0 0 14256 0 25330 0 302952 0 0 0 STEPHANIE LEUNG ASSIST. HOS & HEAD OF LOWER SCHOOL 225277 0 3750 0 0 0 11668 0 13789 0 254484 0 0 0 RAYMOND CUNNINGHAM HEAD OF UPPER SCHOOL 205266 0 3250 0 0 0 10340 0 8359 0 227215 0 0 0 THOMAS GAIO DIRECTOR OF TECHNOLOGY 184164 0 3250 0 0 0 9375 0 8617 0 205406 0 0 0 NOAH KAUFMAN DIRECTOR OF ADVANCEMENT 182347 0 3250 0 0 0 9260 0 8134 0 202991 0 0 0 ERICKA DEAN DIRECTOR OF COMMUNITY & BELONGING 168584 0 3250 0 0 0 0 0 9563 0 181397 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 W2. CAR ALLOWANCE OF $6,000 PER YEAR PER EMPLOYMENT AGREEMENT, AMOUNT IS TAXABLE AND REFLECTED ON INDIVIDUAL'S W2. PART I, LINE 7 THE BOARD OF TRUSTEES AWARDED TO THE HEAD OF SCHOOL A NON-FIXED, DISCRETIONARY BONUS OF $49,500 FOR THE CALENDAR YEAR 2023. THE HEAD OF SCHOOL AWARDED TO THE EXECUTIVE ADMINISTRATORS A NON-FIXED DISCRETIONARY BONUS OF $3,250 FOR THE CALENDAR YEAR 2023. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2022-03-08 9950000 CONTRUCTION IMPROVEMENTS 0 0 0 A 9900000 56385 9843615 0 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 1 X 13 134729 PUBLICLY TRADED EXCHANGE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS LISTING THE NUMBER OF CONTRIBUTORS. 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 THE 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. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE HEAD OF SCHOOL IN LINE WITH THE BUDGET FOR SALARIES APPROVED BY THE BOARD OF TRUSTEES. 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.