2022-05-16T17:44:16-05:00 2021-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2020-07-01 941156652 SANTA CATALINA SCHOOL SANT 8316559300 1500 MARK THOMAS DRIVE MONTEREY CA 93940 MARGARET BRADLEY HEAD OF SCHOOL 8316559300 2022-05-16 1 MARGARET BRADLEY 999009999 MICHAEL LUMSDEN P01262236 4159561500 2022-05-16 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z MARGARET BRADLEY 1500 MARK THOMAS DRIVE MONTEREY CA 93940 21027659 0 X WWW.SANTACATALINA.ORG X 1950 CA AN INDEPENDENT SCHOOL FOR CO-ED STUDENTS IN PREKINDERGARTEN - GRADE 8 AND AN ALL-GIRLS BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 - 12. 22 22 204 108 0 0 4848953 4126469 17272130 14366842 785420 180009 410450 135265 23316953 18808585 3595303 3713236 0 0 12155394 11267415 0 0 726368 5446988 5088765 21197685 20069416 2119268 -1260831 109430377 123636517 14554799 17700329 94875578 105936188 SANTA CATALINA SCHOOL EXISTS TO DEVELOP IN EACH STUDENT A STRIVING FOR EXCELLENCE, A MATURING AWARENESS OF MORAL AND SPIRITUAL VALUES, A SENSE OF RESPONSIBLE PURPOSE, AND A DETERMINATION TO SERVE THE WORLD WITH COURAGE, GRACE, AND COMPASSION. 0 0 15145984 3713236 14350395 THE ORGANIZATION'S MAIN ACTIVITIES ARE THE OPERATION OF BOTH SANTA CATALINA LOWER AND MIDDLE SCHOOL AND SANTA CATALINA SCHOOL. SANTA CATALINA LOWER AND MIDDLE SCHOOL IS MONTEREY'S PREEMINENT COED DAY SCHOOL FOR STUDENTS IN PREKINDERGARTEN - GRADE 8. SANTA CATALINA SCHOOL IS AN EXEMPLARY ALL-GIRLS BOARDING AND DAY SCHOOL IN MONTEREY FOR STUDENTS IN GRADES 9-12. 66760 0 7550 THE ORGANIZATION OPERATES SUMMER AT CATALINA, WHICH IS A SLEEPAWAY & DAY CAMP IN MONTEREY FOR GIRLS AGES 8 - 14. ALL CAMPERS PARTICIPATE IN EXCITING CLASSES, COMMUNITY BUILDING, AND FUN-FILLED CAMP ACTIVITIES. 15212744 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 1 204 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RONALD KELLERMANN 8316559334 1500 MARK THOMAS DRIVE MONTEREY CA 93940 MARGARET K BRADLEY DIRECTOR / HEAD OF SCHOOL 40.00 X 258830 0 37875 JOHN MURPHY ASSIST HEAD OF SCHOOL FOR MISSION & IDENTITY 40.00 X 174687 0 46103 JOHN AIME ASSISTANT HEAD OF SCHOOL 40.00 X 178291 0 18160 CHRISTY POLLACCI HEAD OF LOWER AND MIDDLE SCHOOL 40.00 X 153653 0 28515 JULIE LENHERR EDSON HEAD OF UPPER SCHOOL 40.00 X 162069 0 17794 JAMIE BROWNE DIRECTOR OF ADMISSION 40.00 X 118824 0 45802 RONALD A KELLERMAN BUSINESS MANAGER 40.00 X 145431 0 9071 ERIN DEGYANSKY WHITE DIR OF MAJOR GIFTS & PLANNED GIVING 40.00 X 100424 0 36402 JANET LUKSIK DIR OF TUITION ASSIST / EXT AFFAIRS 40.00 X 104669 0 10067 PAUL ELLIOTT ATHLETICS DIRECTOR / P.E. DEPT CHAIR 40.00 X 102479 0 7658 LAURA LYON GAON CHAIR 1.00 X X 0 0 0 PAUL J FELTON VICE CHAIR 1.00 X X 0 0 0 MATTHEW T GIBBS II VICE CHAIR 1.00 X X 0 0 0 CAROLYN HARTWELL O'BRIEN VICE CHAIR 1.00 X X 0 0 0 MICHAEL ROFFLER TREASURER 1.00 X X 0 0 0 TRACY MILLER HASS SECRETARY 1.00 X X 0 0 0 LOUISE DIEPENBROCK BAKER DIRECTOR 1.00 X 0 0 0 SISTER CLAIRE BARONE DIRECTOR 1.00 X 0 0 0 GERARDO A BORROMEO DIRECTOR 1.00 X 0 0 0 BRETT DAVIS COLLINS DIRECTOR 1.00 X 0 0 0 HERM EDWARDS DIRECTOR 1.00 X 0 0 0 JON GIFFEN DIRECTOR 1.00 X 0 0 0 TRACY A HUEBNER DIRECTOR 1.00 X 0 0 0 EDWARD KING DIRECTOR 1.00 X 0 0 0 CHARLES I KOSMONT DIRECTOR 1.00 X 0 0 0 KATE BRINKS LATHEN DIRECTOR 1.00 X 0 0 0 JUDITH MCDONALD MOSES DIRECTOR 1.00 X 0 0 0 MARY KHASIGIAN NIKSSARIAN DIRECTOR 1.00 X 0 0 0 KENNETH PEYTON DIRECTOR 1.00 X 0 0 0 VICTOR RAMIREZ DIRECTOR 1.00 X 0 0 0 KATHY TRAFTON DIRECTOR / PRES. OF ALUMNAE ASSOC. 1.00 X 0 0 0 JEANNETTE WITTEN DIRECTOR THROUGH 12/2020 1.00 X 0 0 0 1499357 0 257447 10 0 1 0 BON APPETIT PO BOX 50196 LOS ANGELES CA 900740196 FOOD SERVICES 240068 CHRISTIAN BROTHERS RISK POOLING TRUST 75 REMITTANCE DRIVE CHICAGO IL 60675 RISK MANAGEMENT SERVICES 188819 MINDPOWER INC 901 BERNINA AVENUE NE UNIT 3 ATLANTA GA 30312 BRAND STRATEGY & BRAND EXECUTION 162330 DTEN INC 97 E BROKAW ROAD SUITE 180 SAN JOSE CA 95112 COMMUNICATIONS & TECHNOLOGY SERVICES 135717 KNOWING TECHNOLOGIES INC 1528 S EL CAMINO REAL 307 SAN MATEO CA 94402 IT SERVICES 116526 5 46500 4079969 171036 4126469 TUITION AND FEES 611600 14250688 14250688 MUSIC REVENUE 611600 49400 49400 GRADUATION REVENUE 611600 22900 22900 APPLICATION FEES 611600 19449 19449 UNREFUNDABLE DEPOSITS 611600 16105 16105 8300 8300 14366842 79306 79306 141144 4564 136580 136580 136580 2160457 20750 2080504 0 79953 20750 100703 100703 20800 46500 13218 7582 7582 111891 120788 -8897 -8897 18808585 14357945 0 324171 3713236 3713236 1230479 1075977 154502 7785118 5036102 2248094 500922 526819 313377 186158 27284 1093916 821055 219330 53531 631083 436260 159953 34870 58463 58463 66550 66550 197983 82210 115773 54616 54616 230517 67167 141660 21690 365235 317723 41615 5897 676498 676498 90084 89972 112 8553 7379 1174 31887 31887 1625083 1570987 48372 5724 44819 17325 27494 COVID RELATED EXPENSES 240467 240467 PLANT REPAIRS & MAINTEN 228352 228352 FOOD SERVICE 131444 131444 SUMMER CAMP EXPENSES 66760 66760 971454 568299 327879 75276 20069416 15212744 4130304 726368 4770020 4196182 9223640 14793755 7043112 4741308 5899792 6097465 40965 49556 65855 61482 306611 496060 70444565 32299829 38883333 38144736 18491658 24072057 24360679 30655693 30777 15550 313935 312673 109430377 123636517 625533 1160513 10912312 13639657 641539 524744 2207415 2207415 168000 168000 14554799 17700329 X 47559948 47326921 47315630 58609267 94875578 105936188 109430377 123636517 X -1260831 12303002 18439 X 0 1 X 1 0 X 5320180 4338825 7678949 4848953 4126469 26313376 5320180 4338825 7678949 4848953 4126469 26313376 7486308 18827068 409588 357247 604367 589383 220450 2181035 106168 88424 132605 76563 403760 28898171 82024096 0.65150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 106,168. 2017 AMOUNT: $ 88,424. 2018 AMOUNT: $ 132,605. 2019 AMOUNT: $ 76,563. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 101048 X X X 0 44213312 1893411 12382858 638100 854113 56997368 42171893 2132975 1291530 558489 824597 44213312 36622307 5740587 1119071 533200 776872 42171893 33199558 1731771 2981600 498005 792617 36622307 27422649 2718320 4330589 685297 586703 33199558 0.05272 0.54227 0.40502 0 0 976144 976144 51378128 19060898 32317230 9454307 7959332 1494975 8635986 5279599 3356387 38144736 LIMITED PARTNERSHIP AND LLC INTERESTS 28517167 F COMMON TRUST FUND 2138526 F 30655693 ANNUITY OBLIGATIONS 168000 168000 X 27202375 12303002 -3909212 8393790 18808585 0 18808585 16141765 0 16141765 3927651 3927651 20069416 PART III, LINE 4: THE ORGANIZATION'S ART COLLECTIONS CONSISTS OF RELIGIOUS ART HELD FOR PUBLIC EXHIBITION, EDUCATIONAL PURPOSES, AND FOR PRESERVATION FOR FUTURE GENERATIONS. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF A NUMBER OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS, FACULTY PROFESSIONAL GROWTH, TECHNOLOGY, AND GENERAL OPERATIONS. THE SCHOOL'S ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE SCHOOL RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2021 AND 2020. THE SCHOOL RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS, IF ANY, AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED JUNE 30, 2021 AND 2020, THE SCHOOL RECOGNIZED NO INTEREST AND PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 18,439. STUDENT FINANCIAL AID RECLASSED TO EXPENSES -3,713,236. TRANSPORTATION EXPENSES RECLASSED TO EXPENSES -89,972. SUMMER CAMP EXPENSES RECLASSED TO EXPENSES -66,760. MUSIC EXPENSES RECLASSED TO EXPENSES -57,683. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID RECLASSED FROM REVENUES 3,713,236. TRASNPORTATION EXPENSES RECLASSED FROM REVENUES 89,972. SUMMER CAMP EXPENSES RECLASSED FROM REVENUES 66,760. MUSIC EXPENSES RECLASSED FROM REVENUES 57,683. 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 RACIALLY NONDISCRIMINATORY POLICY ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE (WWW.SANTACATALINA.ORG). CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 12516173 0 0 0 0 0 0 12516173 0 12516173 0 0 1 0 0 0 PART III ACCOUNTING METHOD: CELEBRATE SANTA CATALINA! 67300 46500 20800 130 2180 10908 67300 46500 20800 130 2180 10908 13218 7582 1 STUDENT FINANCIAL AID 212 3713236 PART I, LINE 2: STUDENT FINANCIAL AID IS AWARDED SOLELY TO THOSE ENROLLED IN EITHER SANTA CATALINA LOWER AND MIDDLE SCHOOL OR SANTA CATALINA SCHOOL. X 0 0 X X X 0 0 0 0 0 0 0 0 0 MARGARET K BRADLEY DIRECTOR / HEAD OF SCHOOL 258830 0 0 0 0 0 22083 0 15792 0 296705 0 0 0 JOHN MURPHY ASSIST HEAD OF SCHOOL FOR MISSION & 174687 0 0 0 0 0 18649 0 27454 0 220790 0 0 0 JOHN AIME ASSISTANT HEAD OF SCHOOL 178291 0 0 0 0 0 17800 0 360 0 196451 0 0 0 CHRISTY POLLACCI HEAD OF LOWER AND MIDDLE SCHOOL 153653 0 0 0 0 0 15671 0 12844 0 182168 0 0 0 JULIE LENHERR EDSON HEAD OF UPPER SCHOOL 162069 0 0 0 0 0 4950 0 12844 0 179863 0 0 0 JAMIE BROWNE DIRECTOR OF ADMISSION 118824 0 0 0 0 0 9276 0 36526 0 164626 0 0 0 RONALD A KELLERMAN BUSINESS MANAGER 145431 0 0 0 0 0 8711 0 360 0 154502 0 0 0 PART I, LINE 1A CERTAIN INDIVIDUALS LISTED IN FORM 990, PART VII MAY RECEIVE EITHER A HOUSING ALLOWANCE OR ARE PROVIDED HOUSING ON OR NEAR THE ORGANIZATION'S PREMISES. HOUSING ALLOWANCES ARE TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUAL, WHILE HOUSING PROVIDED BY THE ORGANIZATION ARE EXCLUDED FROM TAXABLE INCOME UNDER IRS CODE SECTION 119(D) AND TREATED AS A NONTAXABLE BENEFIT. X 9 171036 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE SCHOOL IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT) IN SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. A DRAFT FORM 990 IS REVIEWED BY THE BUSINESS MANAGER; ADJUSTMENT ARE MADE, AS NECESSARY. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES MUST APPROVE OR DISAPPROVE ANY TRANSACTION IN WHICH THE SCHOOL IS PARTY AND IN WHICH ONE OR MORE INTERESTED PERSONS HAS A MATERIAL FINANCIAL INTEREST OR OTHER POTENTIAL CONFLICT OF INTEREST. ANY INTERESTED PERSON HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE ON NOR PERSONALLY INFLUENCE SUCH MATTER. THE MINUTES OF THE RELEVANT BOARD MEETING(S) SHALL REFLECT THAT A DISCLOSURE WAS MADE, AND THE PERSON HAVING A CONFLICT DID NOT PARTICIPATE IN THE DISCUSSIONS REGARDING THE MATTER NOR VOTE ON THE MATTER. THOSE TRUSTEES VOTING ON THE TRANSACTION MUST APPROVE THE TRANSACTION BY A VOTE THAT CONSTITUTES A MAJORITY OF THE ENTIRE MEMBERSHIP OF THE BOARD OF TRUSTEES WITHOUT COUNTING THE VOTE OF ANY PERSON WHO HAS AN INTEREST IN THE TRANSACTION. THE SCHOOL SHALL NOT ENGAGE IN ANY TRANSACTION WITH ANOTHER ENTITY WHICH HAS ONE OR MORE DIRECTORS IN COMMON WITH THE SCHOOL, UNLESS AFTER THE INTERESTED PERSON DISCLOSES THE FACTS OF THE TRANSACTIONS AND THE DETAILS OF HIS OR HER AFFILIATION WITH THE OTHER ENTITY, THOSE TRUSTEES VOTING ON THE TRANSACTION APPROVE THE TRANSACTION BY A VOTE WHICH CONSTITUTES A MAJORITY OF THE ENTIRE MEMBERSHIP OF THE BOARD OF TRUSTEES, WITHOUT COUNTING THE VOTES OF THE INTERESTED PERSON. ANNUALLY, THE CHAIR OF THE BOARD WILL SEND TO EACH MEMBER OF THE BOARD OF TRUSTEES, EACH OFFICER OF THE CORPORATION, AND EACH HIGHLY COMPENSATED EMPLOYEE A COPY OF THIS CONFLICT OF INTEREST POLICY, AS AMENDED FROM TIME TO TIME, TOGETHER WITH A CONFLICT OF INTEREST DISCLOSURE STATEMENT TO BE COMPLETED AND RETURNED TO THE CHAIR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL AND ANY OTHER "DISQUALIFIED PERSON" UNDER INTERNAL REVENUE CODE SECTION 4958 SHALL BE SET IN CONFORMITY WITH THE SAFE HARBOR PROVISIONS UNDER THE INTERMEDIATE SANCTIONS RULES OF THE INTERNAL REVENUE CODE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES SHALL BE CHARGED WITH COLLECTING COMPARABILITY DATA AS TO THE COMPENSATION ARRANGEMENTS FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED SCHOOLS. UPON REVIEW OF THE COMPENSATION COMMITTEE'S COMPARABILITY DATA, THE BOARD OF TRUSTEES SHALL APPROVE THE COMPENSATION ARRANGEMENT FOR THE HEAD OF SCHOOL AND ANY OTHER "DISQUALIFIED PERSON". ANY BOARD MEMBER WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT UNDER DISCUSSION SHALL NOT PARTICIPATE IN THE DECISION ON THAT COMPENSATION ARRANGEMENT. THE BOARD OF TRUSTEES SHALL MAINTAIN CONTEMPORANEOUS DOCUMENTATION WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE AFOREMENTIONED COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 18,439.