2022-11-18T17:36:02-06:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 946070808 THE ATHENIAN SCHOOL ATHE 9258375375 2100 MT DIABLO SCENIC BLVD DANVILLE CA 94506 KEITH POWELL CHIEF OPERATING OFFICER 9258375375 2022-11-18 1 KEITH POWELL 999009999 KATY BROWN P00650274 9257902600 2022-11-17 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ERIC F NILES 2100 MT DIABLO SCENIC BLVD DANVILLE CA 94506 32830766 0 X WWW.ATHENIAN.ORG X 1961 CA THE ATHENIAN SCHOOL IS A CO-EDUCATIONAL, INDEPENDENT, NOT-FOR-PROFIT SCHOOL SERVING GRADES 6 THROUGH 12. THE ATHENIAN SCHOOL PREPARES STUDENTS FOR THE RIGOROUS EXPECTATIONS OF COLLEGE AND FOR A LIFE OF PURPOSE AND PERSONAL FULFILLMENT. THE SCHOOL OFFERS A CHALLENGING ACADEMIC PROGRAM WITH A DIFFERENCE. INTELLECTUAL INQUIRY IS ACTIVE. LEARNING IS INTERACTIVE. 23 23 254 100 0 0 1881936 1316207 24373562 27422967 636135 1042054 12430 70440 26904063 29851668 3871361 4063539 0 0 15137933 16044097 0 0 770741 9525565 10101554 28534859 30209190 -1630796 -357522 75813234 74556032 35846948 37283645 39966286 37272387 X THE ATHENIAN SCHOOL IS A CO-EDUCATIONAL, INDEPENDENT, NOT-FOR-PROFIT SCHOOL SERVING GRADES 6 THROUGH 12. THE ATHENIAN SCHOOL PREPARES STUDENTS FOR THE RIGOROUS EXPECTATIONS OF COLLEGE AND FOR A LIFE OF PURPOSE AND PERSONAL FULFILLMENT (CONTINUE ON SCHEDULE O)THE SCHOOL OFFERS A CHALLENGING ACADEMIC PROGRAM WITH A DIFFERENCE. INTELLECTUAL INQUIRY IS ACTIVE. LEARNING IS INTERACTIVE. 0 0 23139394 4063539 27422967 THE ATHENIAN SCHOOL OPERATES A UNIQUE PRIVATE EDUCATION FOR STUDENTS FROM GRADES 6 THROUGH 8 (MIDDLE SCHOOL) AND GRADES 9 THROUGH 12 (HIGH SCHOOL). THE ATHENIAN SCHOOL CULTIVATES THE PERSONAL QUALITIES OF EACH STUDENT TO BECOME AN INTEGRATED HUMAN BEING WITH INTEGRITY, STRONG MORAL CHARACTER, AESTHETIC SENSITIVITY, AND PHYSICAL WELL BEING. THE ATHENIAN COMMUNITY REQUIRES STUDENTS TO FACE LIFE DIRECTLY THROUGH OPEN COMMUNICATION, WHILE DEVELOPING THEIR INNER STRENGTH TO EXCEED THEIR PERCEIVED POTENTIAL AND EMERGE COMPASSIONATE, RESPONSIBLE ADULTS. THE ATHENIAN SCHOOL INSTILLS AN APPRECATION OF THE RECIPROCAL RELATIONSHIP BETWEEN THE INDIVIDUAL AND CULTURES, SOCIETY AND THE NATURAL WORLD. THE ATHENIAN SCHOOL VALUES THE POWER AND BEAUTY OF MULTICULTURALISM WITHIN OUR DIVERSE COMMUNITY.THE ATHENIAN SCHOOL EMBRACES THE PRINCIPLES OF DEMOCRATIC GOVERANCE, STEWARDSHIP OF THE ENVIRONMENT, RESPECT FOR HUMAN DIGNITY, AND SERVICE AS A WAY OF LIFE BY PROVIDING AN ATMOSPHERE OF INTELLECTUAL, ARTISTIC, AND PHYSICAL CHALLENGE WITHIN THE WARMTH OF A NURTURING COMMUNITY. WE DEVELOP IN OUR STUDENTS THE CONFIDENCE AND SKILLS REQUIRED TO MEET THE COMPLEXITIES OF THEIR FUTURE.IN 2021, THE SCHOOL SERVED 535 STUDENTS. 23139394 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 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 97 0 1 254 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JESSIE ANG CONTROLLER 9258375375 2100 MT DIABLO SCENIC BLVD DANVILLE CA 94506 BETH BORCHERS BOARD CHAIR (THRU 6/30/22) 6.00 X X 0 0 0 ESHA RAY BOARD VICE-CHAIR (THRU 6/30/22) 2.00 X X 0 0 0 RUTH WINCHELL-MOYES BOARD VICE-CHAIR 2.00 X X 0 0 0 SUSAN RECKERS BOARD SECRETARY (THRU 6/30/22) 5.00 X X 0 0 0 KATHY TORRU BOARD MEMBER 4.00 X 0 0 0 MICHAEL KNIERIM BOARD MEMBER (THRU 6/30/22) 3.50 X 0 0 0 NANCY ANDERSON BOARD MEMBER 1.00 X 0 0 0 JEANNINE BELL WHITTAKER BOARD MEMBER 2.00 X 0 0 0 VIRGINIA GIRZADAS BOARD MEMBER 1.00 X 0 0 0 GEETIKA GOEL BOARD MEMBER 0.50 X 0 0 0 GUY HENSHAW BOARD MEMBER 3.00 X 0 0 0 LORI KEITH BOARD MEMBER (THRU 6/30/22) 1.00 X 0 0 0 ANGEL LEWIS BOARD MEMBER 1.00 X 0 0 0 MATTHEW OKAZAKI BOARD MEMBER 2.00 X 0 0 0 RUSSELL PATTON BOARD MEMBER 1.00 X 0 0 0 MONICA STREIFER BOARD MEMBER 1.00 X 0 0 0 CATHERIE YEWELL BOARD MEMBER 1.00 X 0 0 0 JAZY ZHANG BOARD MEMBER (THRU 6/30/22) 1.00 X 0 0 0 JONATHAN NICKENS BOARD MEMBER 3.00 X 0 0 0 ALEX BLY BOARD MEMBER 0.50 X 0 0 0 PAVAN GILL BOARD MEMBER 1.00 X 0 0 0 HANSOL HONG BOARD MEMBER 0.25 X 0 0 0 JILL MILLER BOARD MEMBER 1.00 X 0 0 0 ERIC NILES HEAD OF SCHOOL 40.00 X 456724 0 128006 KEITH POWELL CHIEF OPERATING OFFICER 40.00 X 231433 0 27145 APRIL SMOCK DEPARTMENT CHAIR AND UPPER SCHOOL FACULTY 40.00 X 128050 0 20830 LAUREN RAILEY ASSITANT HEAD 40.00 X 171958 0 41938 GABRIEL DEL REAL ACADEMIC DEAN 40.00 X 138923 0 11321 MATTHEW BINDER DIRECTOR OF INFORMATION SYSTEMS 40.00 X 131977 0 10666 CHRISTOPHER BEESON DIRECTOR OF ADMISSION AND FINANCIAL AID 40.00 X 130379 0 21902 MARK VAN WARMERDAM CO-DIRECTOR OF COLLEGE COUNSELING 40.00 X 129223 0 10665 1518667 0 272473 37 0 1 0 SSC SERVICE SOLUTIONS 1845 MIDPARK ROAD SUITE 201 KNOXVILLE TN 37921 FACILITIES SERVICE 1706916 EPICUREAN GROUP 111 MAIN STREET SUITE 3 LOS ALTO CA 94022 FOOD SERVICE 1191632 WORLDSTRIDES PO BOX 9033 CHARLOTTESVILLE VA 22906 INSTRUCTION TRIP PLANNING AGENT 157996 DJ BAILEY CONSTRUCTION 132 QUINTERRA LANE DANVILLE CA 94526 FIXTURE REPAIR AND BUILDING IMPROVEMENT 141710 LORI HERBERT 1097 UPPER PLEASANT VALLEY RD JEFFERSONVILLE VT 05464 BLENDED LEARNING CONSULTANT 137470 8 1316207 295209 1316207 ADMISSIONS 611710 26126546 26126546 AUXILLARY SERVICES 611710 1296421 1296421 27422967 247182 247182 9140 0 9140 9140 9140 3749770 24200 2973510 5588 776260 18612 794872 794872 OTHER REVENUE 900099 61300 61300 61300 29851668 27422967 0 1112494 4063539 4063539 909430 71269 810613 27548 11750355 8516810 2802568 430977 645445 513968 108689 22788 1797489 1412138 323388 61963 941378 711484 197207 32687 66848 66848 64665 64665 63920 63920 62734 62734 428924 418032 10892 135685 88521 47164 485163 84462 383692 17009 2436305 2121077 265991 49237 29562 20284 9278 409871 345999 53875 9997 2533469 2205669 276599 51201 291429 291429 AUXILLARY SERVICES 1259741 1259741 OTHER CURRICULUM 894349 894349 STUDENT ACTIVITIES 489401 489401 TECHNOLOGY 295872 295872 153616 153616 30209190 23139394 6299055 770741 202941 11822 20066469 19575738 462000 278030 9125608 9661901 507317 650321 55882400 24035533 33367031 31846867 12081868 12531353 75813234 74556032 1277725 1278646 21990979 23722864 12483053 12139167 95191 142968 35846948 37283645 X 32804590 31049908 7161696 6222479 39966286 37272387 75813234 74556032 X -357522 -2307377 -29000 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10137978 26950 -977337 311018 8876573 7430979 426222 1705273 393843 9168631 7818903 22477 -18610 391791 7430979 7740504 148364 306011 375976 7818903 7649098 63863 395498 367955 7740504 0.16000 0.84000 0.00000 0 0 161612 161612 52738090 21165575 31572515 1805826 1703889 101937 1176872 1166069 10803 31846867 FUNDS HELD IN TRUST 133168 DEPOSITS 9800 142968 X 23389018 -2307376 -29000 -2336376 25725394 62734 4063540 4126274 29851668 26082917 0 26082917 62733 4063540 4126273 30209190 PART V, LINE 4: THE ENDOWMENT FUNDS REPRESENT DONOR CONTRIBUTIONS THAT ARE SUBJECT TO RESTRICTIONS OF GIFT INSTRUMENTS REQUIRING THAT THE PRINCIPAL BE INVESTED IN PERPETUITY. BY LAW, AND IN ACCORDANCE WITH UPMIFA, THE ATHENIAN SCHOOL IS PERMITTED TO TRANSFER ALL INTEREST AND REALIZED/UNREALIZED GAINS TO UNRESTRICTED NET ASSETS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. AS SUCH, THE SCHOOL QUALIFIES FOR THE MAXIMUM CHARITABLE CONTRIBUTION DEDUCTION BY DONORS. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2022, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES -29,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 4,063,540. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 4,063,540. 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 RACIALLY NONDISCRIMINATION POLICY CAN BE FOUND ON THE HOMEPAGE OF THE SCHOOL WEBSITE ALL YEAR ROUND. 1 TUITION ASSISTANCE 127 4063539 FMV DIRECT CREDIT APPLIED TO STUDENT ACCOUNT PART I, LINE 2: THOSE FAMILIES SEEKING TUITION ASSISTANCE COMPLETE PARENT'S FINANCIAL STATEMENT (PFS) APPLICATION AND FORWARD IT TO ATHENIAN. TO DETERMINE EACH FAMILY'S ABILITY TO PAY, ATHENIAN USES THE APPLICATION AND METHODOLOGY PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID) WHICH ADMINISTRATES THE PARENT'S FINANCIAL STATEMENT (PFS). THE DIRECTOR OF ADMISSIONS AND FINANCIAL AID ANALYZES THE APPLICATION AND FINANCIAL INFORMATION SUBMITTED. THE FINANCIAL AID COMMITTEE (COMPRISED OF THE DIRECTOR OF ADMISSIONS AND FINANCIAL AID, HEAD OF SCHOOL, CHIEF OPERATING OFFICER, AND DEAN OF EQUITY AND INCLUSION) DOES FINAL REVIEWS AND MAKES THE AWARD DETERMINATION BASED ON DEMONSTRATED NEED AND AMOUNT AVAILABLE WITHIN SCHOOL'S FINANCIAL AID BUDGET. X X 1 0 X X X X 0 1 0 0 0 0 0 1 0 ERIC NILES HEAD OF SCHOOL 411424 0 42500 0 2800 0 79400 0 48606 0 584730 0 0 0 KEITH POWELL CHIEF OPERATING OFFICER 231433 0 0 0 0 0 13889 0 13256 0 258578 0 0 0 LAUREN RAILEY ASSITANT HEAD 171958 0 0 0 0 0 10317 0 31621 0 213896 0 0 0 CHRISTOPHER BEESON DIRECTOR OF ADMISSION AND FINANCIAL 130379 0 0 0 0 0 8728 0 13174 0 152281 0 0 0 GABRIEL DEL REAL ACADEMIC DEAN 138923 0 0 0 0 0 8486 0 2835 0 150244 0 0 0 PART I, LINE 1A ON-CAMPUS HOUSING IS PROVIDED TO THE HEAD OF SCHOOL AND CERTAIN OTHER CRITICAL SCHOOL STAFF AS A REQUIREMENT OF THE POSITIONS AND IS AN EXPECTATION OF EMPLOYMENT. THE BOARD OF TRUSTEES HAS DETERMINED IT IS NECESSARY FOR THESE INDIVIDUALS TO BE AVAILABLE AT ALL TIMES IN ORDER TO BE RESPONSIVE TO THE ONGOING DEMANDS OF AN ACTIVE AND THRIVING CAMPUS COMMUNITY. SOME OF THESE INDIVIDUALS HAVE OVERSIGHT RESPONSIBILITY OF STUDENTS WHO ARE DOMICILED ON CAMPUS HOUSING FACILITIES. THE AMOUNTS FOR THE HOUSING ALLOWANCE AND RELATED HOUSEKEEPING SERVICES WERE INCLUDED IN NON-TAXABLE BENEFITS. PART I, LINE 4B THE HEAD OF SCHOOL PARTICIPATED IN A SUPPLEMENTAL 457(F) PLAN IN THE AMOUNT OF $42,500 FOR 2021 AS PART OF HIS ANNUAL BONUS. THIS IS A DISCRETIONARY AWARD APPROVED BY THE BOARD. PART I, LINE 7 THE HEAD OF SCHOOL RECEIVED A DISCRETIONARY NON-FIXED BONUS IN THE AMOUNT OF $42,500 AND IS REFLECTED IN HIS TAXABLE INCOME. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2015-08-26 16400000 CAPITAL PROJECTS 0 0 0 A 4260833 16400000 257000 16143000 2018 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 1 X 6 295209 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT AND AT LEAST TWO MEMBERS OF THE BOARD OF TRUSTEES. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990, WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE HEAD OF SCHOOLS AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE BOARD OF TRUSTEES REVIEW THE COMPENSATION OF ALL HIGH-LEVEL (KEY EXECUTIVE) PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES (SUCH AS OTHER PRIVATE SCHOOLS) IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DEICISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE AVAILABLE FOR PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN DANVILLE, CALIFORNIA. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE PLEDGES -29,000. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.