2022-05-16T13:05:56-05:00 2021-06-30 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2020-07-01 951862958 HIGHLAND HALL INC HIGH 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 CARA LISCO DIRECTOR 8183491394 2022-05-13 1 CARA LISCO 999009999 BRIAN YACKER P00401346 9492222999 2022-05-12 X 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z KENNETH LAVNER 17100 SUPERIOR STREET NORTHRIDGE CA 91325 6478321 0 X WWW.HIGHLANDHALL.ORG X 1995 CA GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM. 6 5 88 50 0 0 412479 1531505 6077172 4946076 419 19 35697 721 6525767 6478321 1770322 1950573 0 0 3815126 2472456 0 0 36137 1011262 1097884 6596710 5520913 -70943 957408 4051687 7541049 2233236 4765190 1818451 2775859 OUR MISSION IS TO GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM, STRIVING TO ENDOW EACH STUDENT WITH DISCERNMENT IN THOUGHT AND ACTION, A JOY OF LEARNING, AND A SENSE OF WONDER AND REVERENCE FOR LIFE. 0 0 4713703 1950573 4946076 EDUCATE PRESCHOOL, ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. THE SCHOOL ALSO HOSTS AFTER SCHOOL ACTIVITIES AND SUMMER CAMPS, CONDUCTS CLASS TRIPS, DISTRIBUTES ANNUAL YEARBOOKS, AND OPERATES A SCHOOL SUPPLIES STORE." 4713703 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 88 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 ALEXANDRA M GUILD BOARD MEMBER 40.00 X X 49356 0 10483 NADER SALEHI PRESIDENT 1.00 X X 0 0 0 BERNARD KHACHI VICE PRESIDENT 1.00 X X 0 0 0 LYNN VAN SCHILFGAARDE SECRETARY 1.00 X X 0 0 0 YULEE HAIMOVICH BOARD MEMBER 1.00 X 0 0 0 YOKO MIMURA BOARD MEMBER 1.00 X 0 0 0 KENNETH LAVNER PEDAGOGICAL CHAIR 40.00 X 73049 0 15014 CARA LISCO DIRECTOR OF ADVANCEMENT/OPERATIONS 40.00 X 52749 0 248 175154 0 25745 0 0 0 0 0 1161050 370455 1531505 TUITION AND FEES 900099 4946076 4946076 4946076 19 19 MISCELLANEOUS 900099 721 721 721 6478321 4946076 0 740 1950573 1950573 188352 127501 59113 1738 1987701 1836875 122744 28082 170359 124286 46073 126044 90752 34031 1261 4380 4380 63052 63052 36963 36963 33703 33703 143272 48221 95051 43158 43158 202127 181915 18191 2021 76719 76719 303521 271955 28531 3035 40509 40509 SCHOOL EXPENSE 84788 68695 16093 0 STAFF SUPPORT 16754 16754 TAXES & FEES 15938 15938 MEMBERSHIP DUES 12930 12930 20070 20070 5520913 4713703 771073 36137 1185662 1995909 79044 55369 8235 559209 77526 2552583 21648 17997 32116 25036 6422283 4087337 2633123 2334946 14333 0 4051687 7541049 69713 157601 115623 2649481 1296168 1265608 751732 692500 2233236 4765190 X 1733788 2755996 84663 19863 1818451 2775859 4051687 7541049 957408 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 305099 305099 4618433 2774742 1843691 1498751 1312595 186156 2334946 X 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 501A OF THE CODE. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE SCHOOL HAS TAKEN IS MORE LIKE THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES ANY POSITION THE SCHOOL HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, SO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. 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 INCLUDES A STATEMENT REGARDING ITS NON-DISCRIMINATORY POLICY IN PROMOTIONAL MATERIALS AND THE SCHOOLS WEBSITE, WHICH IS AVAILABLE TO THE GENERAL COMMUNITY IT SERVES. 1 TUITION ASSISTANCE/FINANCIAL AID 90 1950573 PART I, LINE 2: FOR THE TUITION ASSISTANCE GRANTS, FAMILIES MUST SUBMIT AN APPLICATION THROUGH A THIRD-PARTY SERVICE FACTS MANAGEMENT COMPANY THAT ANALYZES THEIR INCOME AND ASSETS USING TAX RETURNS AND A QUESTIONNAIRE. A COMMITTEE THEN TAKES THE RESULTS OF THE ANALYSIS AND AWARDS TUITION ASSISTANCE GRANTS. THE FAMILIES WHO RECEIVE GRANTS THEN HAVE A CREDIT APPLIED DIRECTLY TO THEIR TUITION ACCOUNT AT THE SCHOOL. PERIODICALLY, THE DOCUMENTATION FROM THE TUITION ASSISTANCE COMMITTEE IS RECONCILED AGAINST THE GRANT CREDITS IN THE FINANCIAL SYSTEM. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL HAS NO COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DIRECTOR OF ADVANCEMENT AND OPERATION IS PROVIDED A COPY OF THE FORM 990 AND REVIEWS PRIOR TO FILING. A COPY OF FINAL FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL STAFF/FACULTY MEMBERS, BOARD OF TRUSTEE AND THE BUILDING AND GROUNDS COMMITTEE. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AT THE MANAGERIAL LEVEL FOR THE STAFF/FACULTY, AT THE DIRECTORS OR BOARD OF TRUSTEE LEVEL FOR THE BUILDING AND GROUNDS COMMITTEE, AND THE TRUSTEE LEVEL FOR THE BOARD OF TRUSTEES. A CONFLICT OF INTEREST IS DETERMINED TO EXIST AT THE DIRECTORS LEVEL FOR STAFF/FACULTY. A CONFLICT OF INTEREST IS DETERMINED TO EXIST AT THE TRUSTEE LEVEL FOR THE BOARD OF TRUSTEE AND BUILDING AND GROUNDS COMMITTEE. IF THERE IS A DETERMINATION THAT A CONFLICT OF INTEREST EXISTS ON THE STAFF/FACULTY LEVEL, STEPS ARE TAKEN TO REMEDY THE ISSUES, IF THE REMEDY DOES NOT WORK THAN THE STAFF/FACULTY MEMBER CAN BE REMOVED FROM HIS/HER POSITION UNTIL FURTHER NOTICE. IF A DETERMINATION OF CONFLICT OF INTEREST EXISTS ON THE BOARD OF TRUSTEE THE TRUSTEES WILL RECUSE THE INDIVIDUAL FROM THE BOARD. THE BOARD OF TRUSTEES PERFORMS AN INTERNAL REVIEW ANNUALLY WHEN THE BOARD MEMBERS ARE REINSTATED FOR ANOTHER YEAR OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE DIRECTOR OF ADVANCEMENT AND OPERATION AND THE PEDAGOGICAL CHAIR. THESE DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. OTHER EMPLOYEE SALARIES ARE DETERMINED USING A SCALE TABLE BASED ON EXPERIENCE LEVEL, NUMBER OF YEARS SERVED, CREDENTIALS, ETC. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE SCHOOLS PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT WERE MADE DURING THE TAX YEAR.