2025-05-12T09:01:25-05:00 2024-06-30 881478669 CBIZ ADVISORS LLC 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 990 2023-07-01 205758127 PRESIDIO KNOLLS SCHOOL INC PRES 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 GILLIAN WILSON CFOO 4152020770 2025-05-07 1 0 ROGER BULOSAN P00221282 4154326200 2025-05-07 2023 2025-03-06 01:10:19Z CHRIS LIVACCARI 250 10TH STREET SAN FRANCISCO CA 94103 19477430 0 X WWW.PRESIDIOKNOLLS.ORG X 2006 CA TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. 18 17 147 50 0 0 1245120 1076143 16107542 17115493 656241 558921 504926 726873 18513829 19477430 925165 1100830 0 0 10996066 11915472 0 0 516172 4785472 5588325 16706703 18604627 1807126 872803 69951471 70636642 39189886 39002254 30761585 31634388 OUR MISSION IS TO NURTURE THE YOUNG HEART AND MIND IN A JOYFUL LEARNING ENVIRONMENT, WHERE THE CONVERGENCE OF PROGRESSIVE EDUCATION AND MANDARIN IMMERSION IGNITES CURIOSITY, CONNECTEDNESS, AND ENGAGEMENT IN THE WORLD. 0 0 13568468 1100830 17842366 PRESIDIO KNOLLS SCHOOOL (PKS) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL PREK-8 SCHOOL FOUNDED IN 2006 IN SAN FRANCISCO, CALIFORNIA, OFFERING A REGGIO EMILIA INSPIRED EDUCATIONAL APPROACH WITH MANDARIN IMMERSION PROGRAM. GRADES. THE SCHOOLS SERVES APPROXIMATELY 400 STUDENTS. 13568468 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 51 0 1 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X AILEEN DE LEON 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 EMMA COCKS TRUSTEE 5.00 X 0 0 0 JED LAU CHAIR 5.00 X X 0 0 0 MARK ROCHE SECRETARY 5.00 X X 0 0 0 MIKHAL BOUGANIM TRUSTEE 5.00 X 0 0 0 ROB TSAI TRUSTEE 5.00 X 0 0 0 ROB ZIVNUSKA TRUSTEE 5.00 X 0 0 0 THERESA JOHNSON VICE CHAIR 5.00 X X 0 0 0 ALEJANDRA RINCON TRUSTEE 5.00 X 0 0 0 NANCY HANG TRUSTEE 5.00 X 0 0 0 WENDY WONG TREASURER 5.00 X X 0 0 0 ALI NAZER TRUSTEE 5.00 X 0 0 0 EMILIA DAMJANOVIC TRUSTEE 5.00 X 0 0 0 JAMIE WONG TRUSTEE 5.00 X 0 0 0 JANETTE FONG TRUSTEE 5.00 X 0 0 0 KIRK LAND TRUSTEE 5.00 X 0 0 0 MARY MERCER TRUSTEE 5.00 X 0 0 0 WILL CHU TRUSTEE 5.00 X 0 0 0 JEVAN SOO TRUSTEE 5.00 X 0 0 0 CHRISTOPHER LIVACCARI HEAD OF SCHOOL 40.00 X 434993 0 13972 DAVID LESSING COO TO JUNE 2023 40.00 X 166253 0 7889 LARRY ROADCAP CFOO (FR JULY 2023) 40.00 X 129025 0 6626 MICHAEL LEVY HEAD OF MIDDLE SCHOOL 40.00 X 195517 0 10339 SIMONA CHONGO HEAD OF PRESCHOOL 40.00 X 148918 0 9859 LORRAINE CHAO HEAD OF ELEMENTARY 40.00 X 178903 0 10664 GILLIAN WILSON DIRECTOR OF OPERATIONS & HR 40.00 X 163294 0 1775 AILEEN DE LEON DIRECTOR OF FINANCE 40.00 X 138954 0 9851 1555857 0 70975 12 0 1 0 MOONSHOT LAB 3625 LOUIS ROAD PALO ALTO CA 94303 AUXILIARY - ENRICHMENT AND CAMP 161631 INTELLIGENT TECHNICAL SOLUTIONS 3330 W DESERT INN ROAD LAS VEGAS NV 89102 IT SERVICES 133899 TRUEBECK CONSTRUCTION 2855 CAMPUS DRIVE 100 SAN MATEO CA 94403 BUILDING RENOVATION 115401 DR KEISHA SIRIBOE 8 E HENRIETTA STREET BALTIMORE MD 21230 CONSULTING SERVICES 102500 4 98620 977523 77772 1076143 TUITION AND FEES 611600 17115493 17115493 17115493 558921 558921 0 98620 0 0 PRESCHOOL FOR ALL FUNDING 611600 388314 388314 RECOVERY OF CREDIT LOSS 611600 303439 303439 OTHER INCOME - DEBT RECOVERY 611600 19759 19759 15361 15361 726873 19477430 17842366 0 558921 1100830 1100830 785490 279717 348969 156804 9279337 7328504 1804825 146008 165410 130635 32172 2603 1041371 822439 202546 16386 643864 505739 128592 9533 67942 67942 93914 93914 541987 106325 434125 1537 124561 10190 27887 86484 178508 20371 154444 3693 256072 256072 521493 393206 113164 15123 158102 81596 74460 2046 839073 632661 182079 24333 1467617 1106583 318473 42561 114500 114500 EDUCATIONAL SUPPLIES 1072829 1032527 39702 600 DUES AND SUBSCRIPTIONS 105113 10584 92346 2183 OTHER EXPENSES 46614 6561 33775 6278 18604627 13568468 4519987 516172 11609820 14118823 1063149 4995 4995 6182556 6876223 83317 67819 105702 128286 58379593 8939097 50901932 49440496 69951471 70636642 1569862 1776077 11905362 11501843 25714662 25724334 39189886 39002254 X 30751590 31629393 9995 4995 30761585 31634388 69951471 70636642 872803 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15503707 15503707 3163479 861170 2302309 39233973 7660962 31573011 476816 415347 61469 1618 1618 0 49440496 X 18356841 0 18356841 1120589 1120589 19477430 17484038 -19759 -19759 17503797 1100830 1100830 18604627 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS NETTED AGAINT TUITION ON AUDITED STATEMENTS 1,100,830. BAD DEBT RECOVERY (NEGATIVE EXPENSE ON AUDITED STATEMENTS) 19,759. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT RECOVERY (NEGATIVE EXPENSE ON AUDITED STATEMENTS) -19,759. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS NETTED AGAINT TUITION ON AUDITED STATEMENTS 1,100,830. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATORY POLICY IS INLCUDED IN THE WELCOME PAGE UNDER ADMISSION SECTION IN SCHOOL WEBSITE. HTTPS://WWW.PRESIDIOKNOLLS.ORG/ADMISSIONS-WELCOME. SCHEDULE E, PART I, LINE 6 PRESIDIO KNOLLS SCHOOL QUALIFIES FOR PRESCHOOL FOR ALL / HEADSTART / FIRST FIVE FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM AND SOME OF 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO TO QUALIFY. SPRING GALA 98620 98620 98620 98620 1 TUITION ASSISTANCE / FINANCIAL AID AWARDS 31 806170 FMV REDUCTION IN TUITION BILLING. PRESCHOOL FOR ALL PROGRAM, TUITION CREDITS 54 272160 FMV REDUCTION IN TUITION BILLING. PRESCHOOL FOR ALL PROGRAM, ANNUAL TUITION CREDITS 90 22500 FMV REDUCTION IN TUITION BILLING. PART I, LINE 2: TUITION ASSISTANCE: THE SCHOOL USES A THIRD PARTY PROVIDER TO MONITOR WHO SHOULD RECEIVE ASSISTANCE. THE AWARD IS APPLIED TO EACH RECEIPIENT'S TUITION BALANCE. TUITION REMISSION: TUITION REMISSION IS OFFERED TO EMPLOYEES AND APPLIED TO EACH RECEIPIENT'S TUITION BALANCE. TUITION CREDITS: THE SCHOOL RECEIVES PRESCHOOL FOR ALL FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM, AND SOME 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE, FOR FAMILIES RESIDENT IN SAN FRANCISCO. X X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER LIVACCARI HEAD OF SCHOOL 434993 0 0 0 0 0 3300 0 10672 0 448965 0 0 0 MICHAEL LEVY HEAD OF MIDDLE SCHOOL 195517 0 0 0 0 0 1955 0 8384 0 205856 0 0 0 LORRAINE CHAO HEAD OF ELEMENTARY 178903 0 0 0 0 0 0 0 10664 0 189567 0 0 0 DAVID LESSING COO TO JUNE 2023 166253 0 0 0 0 0 1663 0 6226 0 174142 0 0 0 GILLIAN WILSON DIRECTOR OF OPERATIONS & HR 163294 0 0 0 0 0 1633 0 142 0 165069 0 0 0 SIMONA CHONGO HEAD OF PRESCHOOL 148918 0 0 0 0 0 1489 0 8370 0 158777 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 201563466 2022-12-01 33000000 TO REFINANCE PURCHASE PRICE 0 0 0 A 27500000 277275 13636271 17086455 1 0 0 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 1 COMPASS BANK 7.000000000000 0 0 0 0 1 A 1 CHRISTOPHER LIVACCARI HEAD OF SCHOOL PERSONAL LOAN X 100000 67819 0 1 1 67819 ALEJANDRA RINCON TRUSTEE 20000 TUITION ASSISTANCE DISCOUNTED TUITION X 87076 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD EXECUTIVE COMMITTEE, BOARD FINANCE COMMITTEE AND BOARD FUNDRAISING/DEVELOPMENT COMMITTEE REVIEW THE TAX RETURN PRIOR TO FILING. THE BOARD FINANCE COMMITTEE APPROVES THE FINAL TAX RETURN PRIOR TO FILING. AFTER FILING, THE PUBLIC DISCLOSURE COPY IS SHARED WITH ALL COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST COVERS BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES WHO ARE REQUIRED TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS. DISCLOSURES ARE COLLECTED AND REVIEWED BY THE CORPORATE SECRETARY AND CONTROLLER. POTENTIAL CONFLICT WILL BE REPORTED TO THE COO AND THE EXECUTIVE COMMITTEE WILL DECIDE IF ANY ADDITIONAL ACTION IS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE SALARY IS DETERMINED BASED ON A COMPARABILITY STUDY AND VOTED ON BY THE BOARD. OTHER OFFICERS SALARIES ARE DETERMINED BASED ON ANNUAL BUDGET AND VOTED ON BY THE BOARD. A COMPARATIVE STUDY IS PERFORMED AND DATA FROM THE CAL-ISBOA SALARY SURVEY ARE USED TO DETERMINE THE SALARIES FOR THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.