2021-03-10T18:07:11-06:00 2020-06-30 953680171 MCGOWAN GUNTERMANN 111 E VICTORIA ST 2ND FLOOR SANTA BARBARA CA 931012018 990 2019-07-01 951644630 CATE SCHOOL CATE 8056848409 P O BOX 5005 CARPINTERIA CA 93014 SANDI PIERCE ASST HEADMASTER FINANCE & OPERATION 8056848409 2021-03-03 1 CHRISLEY N REED CPA P00025230 8059629175 2019 2022-09-23 18:48:47Z SANDI PIERCE PO BOX 5005 CARPINTERIA CA 93014 54971421 0 X WWW.CATE.ORG X 1910 CA OPERATION OF PRIVATE HIGH SCHOOL 28 27 236 100 -3911 -3911 13268134 11581812 18258542 18530676 4948650 2767439 571791 456797 37047117 33336724 5285830 5482437 0 0 13667328 14174862 0 0 1294964 9728080 10547789 28681238 30205088 8365879 3131636 179337473 189891519 12962969 19565904 166374504 170325615 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 298 STUDENTS ENROLLED. 0 0 22533787 5482437 18991384 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 298 STUDENTS ENROLLED. 22533787 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 87 0 1 236 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SANDI PIERCE 8056844127 1960 CATE MESA ROAD CARPINTERIA CA 93013 RICHARD BAUM LIFE TRUSTEE 1.00 X 0 0 0 GREG KUBICEK TRUSTEE 1.00 X 0 0 0 HENRY F BURROUGHS VICE PRESIDENT 2.00 X X 0 0 0 KATE C FIRESTONE TRUSTEE 1.00 X 0 0 0 J WYATT GRUBER PRESIDENT 2.00 X X 0 0 0 DAVID L HOROWITZ TRUSTEE 1.00 X 0 0 0 FRANK A HUERTA TRUSTEE 1.00 X 0 0 0 DAN EMMETT LIFE TRUSTEE 1.00 X 0 0 0 MONIQUE F PARSONS CHAIR 2.00 X X 0 0 0 LISA BROWNE STANSON TRUSTEE 1.00 X 0 0 0 CASEY MCCANN TRUSTEE 1.00 X 0 0 0 JANET C JONES TRUSTEE 1.00 X 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 40.00 X X 443000 0 69385 MIMI BROWN TRUSTEE 1.00 X 0 0 0 SHELIA MARMON HEUER TRUSTEE 1.00 X 0 0 0 MARIANNE SPRAGUE TRUSTEE 1.00 X 0 0 0 JESSICA BOWLIN TRUSTEE 1.00 X 0 0 0 ERIC C TAYLOR VICE PRESIDENT 2.00 X X 0 0 0 ROSALIND EMMETT NIEMAN TRUSTEE 1.00 X 0 0 0 CALGARY AVANSINO TRUSTEE 1.00 X 0 0 0 ELLIS JONES TRUSTEE 1.00 X 0 0 0 DAVID TUNNELL TREASURER 2.00 X X 0 0 0 PETER GIVEN TRUSTEE 1.00 X 0 0 0 ADAM HOROWITZ TRUSTEE 1.00 X 0 0 0 LEONE PRICE TRUSTEE 1.00 X 0 0 0 SUSAN ANDERSON TRUSTEE 1.00 X 0 0 0 PATRICIA MACFARLANE TRUSTEE 1.00 X 0 0 0 BRIAN TOM TRUSTEE 1.00 X 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 40.00 X 238000 0 38596 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRAT 40.00 X 175000 0 31383 JASON DORION ASST HEADMASTER 40.00 X 180000 0 42110 JOHN TILTON CONTROLLER 40.00 X 135000 0 21918 LINDSAY NEWLOVE COLLEGE COUNSELING ADMINIS 40.00 X 161600 0 32981 TAMAR ADEGBILE COLLEGE COUNSELING ADMINIS 40.00 X 130000 0 34575 1462600 0 270948 15 0 1 0 HARTIGAN AND FOLEY 1056 E META ST SUITE 101 VENTURA CA 93001 CONTRACTORS 13239776 ARAMARK 1101 MARKET ST PHILADELPHIA PA 19107 FOOD SERVICE 1117115 BLACKBIRD 235 PALM AVE SANTA BARBARA CA 93101 ARCHITECT 1104716 FLIK PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 696133 ALLIED UNIVERSAL 160 WASHINGTON ST SUITE 600 CONSHOHOCKEN PA 19428 SECURITY SERVICES 205780 5 11581812 1486146 11581812 TUITION & BOOKS 611600 18235687 18235687 CAMP INCOME 611600 294989 294989 18530676 4120716 4120716 20281420 21634697 -1353277 -1353277 -1353277 MISCELLANEOUS 611600 460708 460708 CROP PROCEEDS-AVOCADOS 111000 -3911 -3911 456797 33336724 18991384 -3911 2767439 5482437 5482437 804787 520228 284559 10011799 7154617 2154595 702587 967122 691699 206944 68479 1635289 1346295 212179 76815 755865 536911 169349 49605 3250 3250 115648 115648 44600 44600 229319 229319 19439 19439 393186 20344 355225 17617 308438 303735 4703 554307 524497 29810 235350 125041 62574 47735 44041 37724 6317 132971 132971 2342000 2224900 117100 334166 334166 ADMINISTRATION 1696769 1696769 FOOD AND HEALTH SERVICE 1389154 1389154 PROGRAM MAINTENANCE & S 1169028 1169028 STUDENT ACTIVITIES & SE 493677 493677 1042446 551224 165413 325809 30205088 22533787 6376337 1294964 2760 2760 5679932 4211702 15287538 12257548 264040 130187 55707 50803 460307 1219512 102055516 38738091 49255860 63317425 94499653 97408012 9874978 9445990 2409156 251081 1547542 1596499 179337473 189891519 2249711 1975161 6179041 6440888 4122338 1846202 411879 9303653 12962969 19565904 X 43225705 49605885 123148799 120719730 166374504 170325615 179337473 189891519 X 3131636 802438 17037 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 116839979 1650790 -380744 7082580 111027445 112251916 6345938 1000000 2757875 116839979 104937129 3913055 7821635 4419903 112251916 92107006 2531264 14768203 4469344 104937129 96979470 1593382 -1633300 4832546 92107006 0.63060 0.36940 0 0 5912055 5912055 72417201 72417201 18119121 18119121 5607139 5607139 38738091 -38738091 63317425 RESERVE FOR UNEMPLOYMENT CLAIMS 10000 457(B) PLAN LIABILITY 375499 LIABILITIES UNDER CHARITABLE TRUST 68154 LINE OF CREDIT 8850000 9303653 X 28441193 802438 17037 819475 27621718 232569 5482437 5715006 33336724 24490082 0 24490082 232569 5482437 5715006 30205088 PART V, LINE 4: GIFTS TO THE ENDOWMENT ARE AN INVESTMENT IN THE LONG-TERM FINANCIAL HEALTH OF THE INSTITUTION. INCOME FROM EACH OF THE SCHOOL'S ENDOWED FUNDS IS USED TO FUND THE SCHOOL'S PROGRAM IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVE PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE ENDOWMENT CURRENTLY PROVIDES NEARLY 29% OF THE SCHOOL'S OPERATING BUDGET. PART X, LINE 2: THE SCHOOL IS A CALIFORNIA NONPROFIT CORPORATION, WHICH IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION NUMBER 501(C)(3) AND STATE OF CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D); THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE SCHOOL EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLE ESTIMABLE. AS OF JUNE 30, 2020, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE SCHOOL FILES TAX RETURNS IN CALIFORNIA AND U.S. FEDERAL JURISDICTIONS. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE JUNE 30, 2016 AND 2015, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE TRUSTS 17,037. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 5,482,437. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 5,482,437. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CATE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. 0 EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING & PROGRAM SERVICES ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL THROUGH HOSTING A CONFERENCE. 21535 0 0 0 0 0 0 21535 0 21535 FINANCIAL AID FOR TUITION AFRICA 3 196500 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION CENTRAL AMERICA AND THE CARIBBEAN 1 65500 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK 0 0 0 0 0 0 PART I, LINE 2: ALL ASSISTANCE TO FOREIGN INDIVIDUALS IS USED TO HELP FOREIGN STUDENTS ATTEND THE SCHOOL, WHICH IS LOCATED IN THE UNITED STATES. PART I, LINE 3: EXPENDITURES ARE AUTHORIZED AND ACCOUNTED FOR BY THE UNITED STATES BASED SCHOOL IN ORDER TO SEND SEVERAL STAFF ON A COMBINATION ADMISSIONS/FUNDRAISING TRIP TO SEVERAL ASIAN COUNTRIES TO MEET WITH PROSPECTIVE STUDENTS AND DONORS. PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS AND FINANCIAL AID FOR STUDENTS 100 5482437 BOOK ASSISTANCE IS IN THE FORM OF FINANCIAL AID AND SCHOLARSHIPS FOR SELECTED STUDENTS. PART I, LINE 2: ALL ASSISTANCE IS IN THE FORM OF EITHER SCHOLARSHIPS OR FINANCIAL AID AND IS USED FOR TUITION FOR SELECTED STUDENTS IN ORDER FOR THEM TO ATTEND THE SCHOOL. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 443000 0 0 0 0 0 48730 0 20655 0 512385 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 238000 0 0 0 0 0 26180 0 12416 0 276596 0 0 0 CHARLOTTE BROWNLEE ADMINISTRATION ADMINISTRAT 175000 0 0 0 0 0 19250 0 12133 0 206383 0 0 0 JASON DORION ASST HEADMASTER 180000 0 0 0 0 0 19800 0 22310 0 222110 0 0 0 JOHN TILTON CONTROLLER 135000 0 0 0 0 0 7068 0 14850 0 156918 0 0 0 LINDSAY NEWLOVE COLLEGE COUNSELING ADMINIS 161600 0 0 0 0 0 17776 0 15205 0 194581 0 0 0 TAMAR ADEGBILE COLLEGE COUNSELING ADMINIS 130000 0 0 0 0 0 14300 0 20275 0 164575 0 0 0 PART I, LINE 1A ORGANIZATION PROVIDES HOUSING FOR HEADMASTER,AND ASSISTANT HEADMASTER AS ORGANZIATION IS A BOARDING SCHOOL WITH STUDENTS LIVING ON CAMPUS. PART I, LINE 4B THE SCHOOL ADOPTED A 457(B) DEFERRED COMPENSATION PLAN FOR A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE PLAN CURRENTLY COVERS ONE EMPLOYEE, BENJAMIN D. WILLIAMS, HEADMASTER. THE TOTAL CONTRIBUTED TO THE PLAN DURING THE FISCAL YEAR ENDING JUNE 30, 2020 WAS $22,500. X 47 1478139 MARKET PRICES X 7 8007 ESTIMATED FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEWED BY BUSINESS MANAGER SANDI PIERCE AND THEN PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DURING A TRUSTEE MEETING, BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS WILL BE INVESTIGATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR EMPLOYEES INCLUDING THE HEADMASTER, ASSISTANT HEADMASTER, AND BUSINESS MANAGER IS FIRST REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. ALSO, COMPENSATION AMOUNTS ARE COMPARED TO DATA OF OTHER COMPARABLE PRIVATE SCHOOLS MAINTAINED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 SCHOOL WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUSTS 17,037. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS ESTABLISHED AN AUDIT COMMITTEE TO OVERSEE THE ANNUAL FINANCIAL STATEMENT AUDIT.