SAN FRANCISCO DAY SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SAN FRANCISCO DAY SCHOOL (EIN 94-2570257)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-13
- IRS object ID
- 202121339349304577
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-13T15:13:49-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12657 ALCOSTA BLVD STE 500 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945834600 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942570257 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN FRANCISCO DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANF | BusinessNameControlTxt |
| Phone | 4159312422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 MASONIC AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94118 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENI IZUEL | PersonNm |
| Person Title | CFO AND DIRECTOR OF OPERATIONS | PersonTitleTxt |
| Phone | 4159312422 | PhoneNum |
| Signature | 2021-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATY BROWN | PreparerPersonNm |
| PTIN | P00650274 | PTIN |
| Phone | 9257902600 | PhoneNum |
| Preparation | 2021-04-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MICHAEL WALKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 MASONIC AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,633,921 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SFDAY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SAN FRANCISCO DAY SCHOOL EDUCATES, NURTURES AND INSPIRES GIRLS AND BOYS OF DIVERSE BACKGROUNDS TO ACHIEVE THEIR HIGHEST ACADEMIC AND CREATIVE POTENTIAL, TO EMBRACE ETHICAL VALUES AND TO BECOME ACTIVE CONTRIBUTORS TO THEIR COMMUNITIES. THE SCHOOL SERVES APPROXIMATELY 400 STUDENTS IN K THROUGH 8TH GRADES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 110 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,867,538 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,921,123 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,246,377 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,839,828 | CYProgramServiceRevenueAmt |
| PY Investment Income | $958,262 | PYInvestmentIncomeAmt |
| CY Investment Income | $836,330 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$61,647 | PYOtherRevenueAmt |
| CY Other Revenue | -$65,374 | CYOtherRevenueAmt |
| PY Total Revenue | $30,010,530 | PYTotalRevenueAmt |
| CY Total Revenue | $20,531,907 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,050,591 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,143,654 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,854,379 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,214,553 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $719,668 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,329,604 | PYOtherExpensesAmt |
| CY Other Expenses | $3,477,296 | CYOtherExpensesAmt |
| PY Total Expenses | $19,234,574 | PYTotalExpensesAmt |
| CY Total Expenses | $18,835,503 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $10,775,956 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,696,404 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $71,731,308 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,373,132 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,488,360 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,331,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $58,242,948 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,041,470 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SAN FRANCISCO DAY SCHOOL EDUCATES, NURTURES AND INSPIRES GIRLS AND BOYS OF DIVERSE BACKGROUNDS TO ACHIEVE THEIR HIGHEST ACADEMIC AND CREATIVE POTENTIAL, TO EMBRACE ETHICAL VALUES AND TO BECOME ACTIVE CONTRIBUTORS TO THEIR COMMUNITIES. THE SCHOOL SERVES APPROXIMATELY 400 STUDENTS IN K THROUGH 8TH GRADES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,083,449 | ExpenseAmt |
| Grant | $2,143,654 | GrantAmt |
| Revenue | $14,839,828 | RevenueAmt |
| Desc | WE BELIEVE THAT WHEN INTELLECT AND IMAGINATION ARE INTERTWINED, OUR STUDENTS DELIGHT IN THE DISCOVERY OF CONNECTION: IN THEIR ACADEMIC AND CREATIVE PURSUITS, IN THEIR RELATIONSHIPS, AND IN ALL THAT THEY EXPERIENCE HERE.EVERY DAY WE HELP OUR STUDENTS EMERGE AS FLEXIBLE AND RESOURCEFUL LEARNERS. BECAUSE WHEN WE DO, OUR STUDENTS LIGHT UP WITH THE CALL AND CAPACITY TO TAKE ON THE COMPLEXITIES OF THEIR DAY AND OF A DIVERSE WORLD. ESTABLISHED IN 1981, SAN FRANCISCO DAY SCHOOL ENROLLS 400 K-8TH GRADE STUDENTS EACH YEAR. | Desc |
| Total Program Service Expenses | $15,083,449 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 110 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENI IZUEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4159312422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 MASONIC AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94118 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| REED COLLEY | ||||||||
| BOARD CHAIR | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ADRIANA LOPEZ VERMUT | ||||||||
| VICE CHAIR | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ERIC ALT | ||||||||
| TREASURER | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| VANESSA CHO | ||||||||
| SECRETARY | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RITA ABRALDES | ||||||||
| TRUSTEE (LEFT 06/20) | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| RON BROWN | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| CRAIG BRUMFIELD | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| ANU CAIRO | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| ALI DIAB | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDREA EVANS | ||||||||
| TRUSTEE (LEFT 06/20) | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| LEXIE FISHER GEORGE | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| WENDY HOLCOMBE | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| JEREMIAH LANE | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| JESSICA MOMENT | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| OLIVIA MORGAN | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| MATT MURRAY | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSH OLSHANSKY | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| NEHAL RAJ | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| JILL ROBERSTON | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH STEIN | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| TOMONRI TANI | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| TRISH TIERNEY | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| HEIDI VON ALLMEN | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINE WONG | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| DR MICHAEL WALKER | ||||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $580,143 | $0 | $57,504 | |||
| SUSAN K WAYLAND | ||||||||
| CFO, DIR OF OPS, CORP TREASURER | 40.00 | Yes (X) | $234,944 | $0 | $13,265 | |||
| RUTH BISSELL | ||||||||
| HEAD OF UPPER SCHOOL | 40.00 | $161,982 | $0 | $21,325 | Yes (X) | |||
| ERIN WRIGHT-GANDHI | ||||||||
| DIR OF ADVANCEMENT | 40.00 | $187,749 | $0 | $15,013 | Yes (X) | |||
| ADONICA POWELL | ||||||||
| CONTROLLER | 40.00 | $129,165 | $0 | $5,776 | Yes (X) | |||
| BETSY BRODY | ||||||||
| DIR. OF HS COUNSELING | 40.00 | $156,640 | $0 | $19,046 | Yes (X) | |||
| MARY O'BRIEN | ||||||||
| PE TEACHER | 40.00 | $135,399 | $0 | $18,805 | Yes (X) | |||
| STEVE ROBERTS | ||||||||
| PE TEACHER | 40.00 | $138,388 | $0 | $19,881 | Yes (X) | |||
| KAREN RICHARDS | ||||||||
| ART TEACHER | 36.00 | $125,510 | $0 | $18,715 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,849,920 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $189,330 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| STUDIO BONDY ARCHITECTURE | |||||
| 110 LINDEN STREET | OAKLAND | CA | 94607 | ARCHITECT SERVICES - CONSTRUCTION PROJEC | $922,268 |
| DARIOUSH INC | |||||
| 900 DOOLITTLE DRIVE 7A | SAN LEANDRO | CA | 94577 | CATERING SERVICE/LUNCHES | $451,145 |
| HERRERO BUILDERS | |||||
| 2100 OAKDALE AVENUE | SAN FRANCISCO | CA | 94124 | CONSTRUCTION | $285,607 |
| HINES BUILDING MAINTENANCE | |||||
| 91 LOST LAKE LANE | CAMPBELL | CA | 95008 | MAINTENANCE | $239,044 |
| BONANZA JANITORIAL SERVICES | |||||
| 1170 PLYMOUTH AVE | SAN FRANCISCO | CA | 94112 | JANITORIAL | $144,715 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $123,608 | FundraisingAmt |
| Government Grants | $84,400 | GovernmentGrantsAmt |
| All Other Contributions | $4,713,115 | AllOtherContributionsAmt |
| Noncash Contributions | $123,586 | NoncashContributionsAmt |
| Total Contributions | $4,921,123 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611710 | $14,349,120 | $14,349,120 |
| AUXILLARY SERVICES | 611710 | $490,708 | $490,708 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,839,828 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $836,330 | TotalRevenueColumnAmt |
| Exclusion | $836,330 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,798 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $77,239 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$37,441 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$37,441 | TotalRevenueColumnAmt |
| Exclusion | -$37,441 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,915,029 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,915,029 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $80,206 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $123,608 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $109,746 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,540 | TotalRevenueColumnAmt |
| Exclusion | -$29,540 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,607 | TotalRevenueColumnAmt |
| Exclusion | $1,607 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,607 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,531,907 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,839,828 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $770,956 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,143,654 | TotalAmt |
| Program Services | $2,143,654 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,464,963 | TotalAmt |
| Program Services | $384,118 | ProgramServicesAmt |
| Management And General | $667,822 | ManagementAndGeneralAmt |
| Fundraising | $413,023 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,557,986 | TotalAmt |
| Program Services | $8,483,159 | ProgramServicesAmt |
| Management And General | $986,700 | ManagementAndGeneralAmt |
| Fundraising | $88,127 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,379 | TotalAmt |
| Program Services | $385,210 | ProgramServicesAmt |
| Management And General | $138,127 | ManagementAndGeneralAmt |
| Fundraising | $33,042 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,716 | TotalAmt |
| Program Services | $813,437 | ProgramServicesAmt |
| Management And General | $134,129 | ManagementAndGeneralAmt |
| Fundraising | $25,150 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $662,509 | TotalAmt |
| Program Services | $184,920 | ProgramServicesAmt |
| Management And General | $440,582 | ManagementAndGeneralAmt |
| Fundraising | $37,007 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,670 | TotalAmt |
| Management And General | $12,670 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,596 | TotalAmt |
| Management And General | $103,596 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,736 | TotalAmt |
| Program Services | $2,736 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870 | TotalAmt |
| Management And General | $870 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,830 | TotalAmt |
| Program Services | $70,096 | ProgramServicesAmt |
| Management And General | $65,734 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,206 | TotalAmt |
| Program Services | $241,146 | ProgramServicesAmt |
| Management And General | $41,225 | ManagementAndGeneralAmt |
| Fundraising | $4,835 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $943,023 | TotalAmt |
| Program Services | $926,322 | ProgramServicesAmt |
| Management And General | $13,298 | ManagementAndGeneralAmt |
| Fundraising | $3,403 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,454 | TotalAmt |
| Program Services | $63,217 | ProgramServicesAmt |
| Management And General | $2,280 | ManagementAndGeneralAmt |
| Fundraising | $957 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,110,335 | TotalAmt |
| Program Services | $1,090,671 | ProgramServicesAmt |
| Management And General | $10,572 | ManagementAndGeneralAmt |
| Fundraising | $9,092 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,243 | TotalAmt |
| Management And General | $76,243 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| STRATEGIC & MASTER PLAN | $374,102 | $270,282 | $103,820 | |
| PROFESSIONAL DEVELOPMEN | $205,441 | $55,810 | $149,631 | |
| SUPPLIES & MATERIALS | $123,602 | $12,446 | $1,212 | $109,944 |
| EMPLOYEE FOOD & ENTERTA | $33,088 | $33,088 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,100 | TotalAmt |
| Program Services | $2,100 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,835,503 | TotalAmt |
| Program Services | $15,083,449 | ProgramServicesAmt |
| Management And General | $3,032,386 | ManagementAndGeneralAmt |
| Fundraising | $719,668 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,939 | BOYAmt |
| EOY | $190,073 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,061,886 | BOYAmt |
| EOY | $8,884,839 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,871,563 | BOYAmt |
| EOY | $7,436,224 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,263,685 | BOYAmt |
| EOY | $8,236,971 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350,000 | BOYAmt |
| EOY | $350,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,010 | BOYAmt |
| EOY | $140,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,851,215 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,101,320 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,938,441 | BOYAmt |
| EOY | $14,749,895 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,761,300 | BOYAmt |
| EOY | $35,282,839 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,586 | BOYAmt |
| EOY | $75,439 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,898 | BOYAmt |
| EOY | $26,252 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,731,308 | BOYAmt |
| EOY | $75,373,132 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,298,394 | BOYAmt |
| EOY | $1,462,320 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,189,966 | BOYAmt |
| EOY | $12,869,342 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,488,360 | BOYAmt |
| EOY | $14,331,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,953,558 | BOYAmt |
| EOY | $15,392,399 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,289,390 | BOYAmt |
| EOY | $45,649,071 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,242,948 | BOYAmt |
| EOY | $61,041,470 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,731,308 | BOYAmt |
| EOY | $75,373,132 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,696,404 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,102,118 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,674,538 | BeginningYearBalanceAmt |
| Contributions | $7,100 | ContributionsAmt |
| Investment Earnings Or Losses | $1,765,004 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,356,867 | OtherExpendituresAmt |
| End Year Balance | $30,089,775 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,148,309 | BeginningYearBalanceAmt |
| Contributions | $2,600 | ContributionsAmt |
| Investment Earnings Or Losses | $1,882,705 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,359,076 | OtherExpendituresAmt |
| End Year Balance | $31,674,538 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,441,405 | BeginningYearBalanceAmt |
| Contributions | $107,600 | ContributionsAmt |
| Investment Earnings Or Losses | $658,148 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $58,844 | OtherExpendituresAmt |
| End Year Balance | $31,148,309 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,602,039 | BeginningYearBalanceAmt |
| Contributions | $25,600 | ContributionsAmt |
| Investment Earnings Or Losses | $3,029,583 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,215,817 | OtherExpendituresAmt |
| End Year Balance | $30,441,405 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,766,840 | BeginningYearBalanceAmt |
| Contributions | $697,050 | ContributionsAmt |
| Investment Earnings Or Losses | $983,246 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,167,612 | OtherExpendituresAmt |
| End Year Balance | $27,279,524 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.69760 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.30240 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,785,617 | OtherCostOrOtherBasisAmt |
| Book Value | $3,785,617 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,962,926 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,358,704 | DepreciationAmt |
| Book Value | $8,604,222 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,805,574 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,742,616 | DepreciationAmt |
| Book Value | $1,062,958 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,297,098 | OtherCostOrOtherBasisAmt |
| Book Value | $1,297,098 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,749,895 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,490,371 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,102,118 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,102,118 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,388,253 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,143,654 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,143,654 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,531,907 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,691,849 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,691,849 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,143,654 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,143,654 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,835,503 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE SCHOOL'S ENDOWMENT CONSISTS OF MULTIPLE ENDOWMENTS ESTABLISHED FOR A VARIETY OF PURPOSES, SOME OF WHICH INCLUDE DONOR-RESTRICTED FUNDS. THE ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS AS REQUIRED BY U.S. GAAP. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE SCHOOL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURES BY THE SCHOOL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. THE SCHOOL CONSIDERED THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND (2) THE PURPOSES OF THE SCHOOL AND THE DONOR-RESTRICTED ENDOWMENT FUND (3) GENERAL ECONOMIC CONDITIONS (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS (6) OTHER RESOURCES OF THE SCHOOL (7) THE INVESTMENT POLICIES OF THE SCHOOL RETURN OBJECTIVES AND RISK PARAMETERS. THE SCHOOL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) AS WELL AS BOARD-DESIGNATED FUNDS. THE SCHOOL ASPIRES ITS ENDOWMENT FUNDS, OVER TIME, TO PROVIDE A MODERATE RATE OF RETURN, CONSISTENT WITH THE INVESTMENT POLICY. STRATEGIES EMPLOYED FOR ACHIEVING OBJECTIVES TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES: THE SCHOOL RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE SCHOOL TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES A GREATER EMPHASIS ON EQUITY-BASED INVESTMENT TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES. THE SCHOOL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4.5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR TWELVE QUARTERS. ON INDIVIDUAL ENDOWMENT FUNDS WHERE THE FAIR VALUE HAS DECREASED BELOW COST, THE SCHOOL'S POLICY IS TO DISTRIBUTE ONLY INVESTMENT EARNINGS. IN ESTABLISHING THIS POLICY, THE SCHOOL CONSIDERS THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. OVER THE LONG-TERM, THE SCHOOL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO MAINTAIN AND GROW REAL PURCHASING POWER OVER LONG TIME HORIZONS CONSISTENT WITH THE INVESTMENT POLICY, WHILE RECOGNIZING THE CHALLENGES OF MEETING THIS GOAL IN THE CURRENT INVESTMENT ENVIRONMENT. |
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2020, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION ASSISTANCE 2,143,654. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION ASSISTANCE 2,143,654. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $198,797 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $118,591 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $80,206 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $87,339 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $22,407 | OtherDirectExpensesEvent1Amt |
| Event2 | LIBRARY FALL FESTIVAL | Event2Nm |
| Gross Receipts Event2 | $5,017 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $5,017 | CharitableContriEvent2Amt |
| Gross Receipts Total | $203,814 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $123,608 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $80,206 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $87,339 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $22,407 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $109,746 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$29,540 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION ASSISTANCE | GrantTypeTxt |
| Recipient | 85 | RecipientCnt |
| Non Cash Assistance | $2,143,654 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | DIRECT CREDIT TO STUDENT ACCOUNT | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TUITION ASSISTANCE IS PROVIDED TO STUDENTS ACCORDING TO THOSE DEMONSTRATING FINANCIAL NEED. THIS ASSISTANCE IS MONITORED THROUGH THE "SCHOOL AND STUDENT SERVICES" PROGRAM OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, WHICH PROVIDES ASSISTANCE CALCULATIONS AND TRACKING. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR MICHAEL WALKER | ||||||||||||||
| HEAD OF SCHOOL | $359,643 | $0 | $0 | $0 | $220,500 | $0 | $49,000 | $0 | $8,504 | $0 | $637,647 | $0 | $0 | $0 |
| SUSAN K WAYLAND | ||||||||||||||
| CFO, DIR OF OPS, CORP TREASURER | $234,944 | $0 | $0 | $0 | $0 | $0 | $4,761 | $0 | $8,504 | $0 | $248,209 | $0 | $0 | $0 |
| RUTH BISSELL | ||||||||||||||
| HEAD OF UPPER SCHOOL | $161,982 | $0 | $0 | $0 | $0 | $0 | $11,857 | $0 | $9,468 | $0 | $183,307 | $0 | $0 | $0 |
| ERIN WRIGHT-GANDHI | ||||||||||||||
| DIR OF ADVANCEMENT | $187,749 | $0 | $0 | $0 | $0 | $0 | $13,159 | $0 | $1,854 | $0 | $202,762 | $0 | $0 | $0 |
| BETSY BRODY | ||||||||||||||
| DIR. OF HS COUNSELING | $156,640 | $0 | $0 | $0 | $0 | $0 | $10,542 | $0 | $8,504 | $0 | $175,686 | $0 | $0 | $0 |
| MARY O'BRIEN | ||||||||||||||
| PE TEACHER | $135,399 | $0 | $0 | $0 | $0 | $0 | $10,072 | $0 | $8,733 | $0 | $154,204 | $0 | $0 | $0 |
| STEVE ROBERTS | ||||||||||||||
| PE TEACHER | $138,388 | $0 | $0 | $0 | $0 | $0 | $11,205 | $0 | $8,676 | $0 | $158,269 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | SAN FRANCISCO DAY SCHOOL DOES NOT OWN A HOUSE FOR ITS HEAD OF SCHOOL, THUS DR. MICHAEL WALKER RECEIVES A HOUSING ALLOWANCE AS PART OF HIS COMPENSATION. IN FISCAL YEAR ENDING JUNE 30, 2020, THE HOUSING ALLOWANCE WAS $220,500, AND THIS ALLOWANCE WAS INCLUDED ON HIS W-2. |
| PART I, LINE 4B | HEAD OF SCHOOL DR. MICHAEL WALKER PARTICIPATES IN THE SCHOOL'S 457(F) DEFERRED COMPENSATION PLAN. DURING 2019 CALENDAR YEAR, $19,000 WAS ACCRUED UNDER 457(F) PLAN. THE REMAINING $12,000 WAS ACCRUED UNDER 457(B) PLAN. THE AMOUNT WAS REPORTED ON SCHEDULE J, PART II, COLUMN (C). |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL WALKER | PersonNm |
| Relationship With Org | HOS | RelationshipWithOrgTxt |
| Loan Purpose | HOUSING | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $350,000 | OriginalPrincipalAmt |
| Balance Due | $350,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $350,000 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $53,872 | DIRECT CREDIT TO STUDENT ACCOUNT | FINANCIAL AID |
| $47,672 | DIRECT CREDIT TO STUDENT ACCOUNT | FINANCIAL AID |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART II | FormAndLineReferenceDesc |
| Explanation | IN MAY 2015, THE SCHOOL ISSUED A LOAN TO THE HEAD OF SCHOOL IN THE AMOUNT OF $350,000. THE NOTE IS SECURED BY A DEED OF TRUST. THE NOTE WAS AMENDED MARCH 1, 2016, TO REDUCE INTEREST FROM 2.3% TO 1.48% PAYABLE ANNUALLY AND CHANGE THE MATURITY DATE FROM MAY 30, 2045 TO JUNE 30, 2024, AT WHICH TIME THE ENTIRE PRINCIPAL IS DUE.THE BALANCE OF THE NOTE RECEIVABLE AT JUNE 30, 2020 WAS $350,000. INTEREST INCOME FROM THE NOTE RECEIVABLE FOR THE YEAR ENDED JUNE 30, 2020 WAS $0. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $123,586 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTING FIRM WHICH ALSO AUDITS THE SCHOOL. THE FORM 990 IS THEN REVIEWED BY THE SCHOOL'S CHIEF FINANCIAL OFFICER AND THE TREASURER OF THE GOVERNING BODY. A PUBLIC DISCLOSURE COPY WITH REDACTED OFFICER COMPENSATION INFORMATION IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLCY WHICH ALL TRUSTEES ARE MADE AWARE OF AS PART OF THEIR ORIENTATION. EACH YEAR THEY SIGN A STATEMENT AT THE LAST BOARD MEETING OF THE YEAR, THAT STATES THEY HAVE BEEN IN COMPLIANCE WITH THIS POLICY, DOCUMENTING ANY COMPENSATION RECEIVED FROM THE INSTITUTION OTHER THAN THIS ANNUAL REVIEW. THE CFO/DIRECTOR OF OPERATIONS, WHO REVIEWS ALL DISBURSEMENTS, WILL QUESTION ANY AMOUNTS PAID TO TRUSTEES WITH REGARDS TO CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST APPEARS, THE BOARD WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED ARRANGEMENT. IF A MORE ADVANTAGEOUS ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST CAN NOT BE ATTAINED, THE BOARD WILL VOTE WHETHER TO ENTER THE ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD APPROVES THE WRITTEN CONTRACT FOR THE HEAD OF SCHOOL. ALL OTHER HIGH LEVEL EMPLOYEE COMPENSATION IS APPROVED BY THE HEAD OF SCHOOL IN LINE WITH ANNUAL BUDGET CONSIDERATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE BY CONTACTING THE BUSINESS OFFICE AND REQUESTING THEM. THE SCHOOL'S FORM 990 IS ALSO AVAILABLE WITH DONOR INFORMATION REDACTED AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART XII, LINE 2C | THE PROCESS FOR OVERSIGHT OF THE INDEPENDENT AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 2120 GOLDEN GATE AVENUE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 MASONIC AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454984722 | EIN |
| Primary Activities | REAL ESTATE HOLDING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $27,677 | TotalIncomeAmt |
| End Of Year Assets | $3,397,508 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN FRANCISCO DAY SCHOOL | BusinessNameLine1Txt |
Comments