2020-06-09T10:29:38-05:00 2019-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2018-07-01 941629702 THE SAN FRANCISCO SCHOOL SANF 4152391410 300 GAVEN STREET SAN FRANCISCO CA 94134 TERRI HAMER DIR OF FINANCE & OPS 4152391410 2020-04-30 1 MAGA E KISRIEV P01008919 4157810793 24.6.126.165 2020-04-30 12:48:02 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AC4DF2D4A42C6AD81B5321F7D48656F676E65BB0 2018 2020-09-23 17:36:50Z TERRI HAMER 300 GAVEN STREET SAN FRANCISCO CA 94134 11655530 0 X WWW.SFSCHOOL.ORG X 1966 CA PRIVATE SCHOOL THAT PROMISES TO PRACTICE RESPECT, EMBRACES DIVERSITY, AND INSPIRE PASSION TO LEARN. 23 18 113 100 0 0 692843 1759586 9027833 9458952 238602 119727 26307 18319 9985585 11356584 1112466 1198842 0 0 6169635 6496351 48852 67229 442469 2350347 2513734 9681300 10276156 304285 1080428 21779440 23124235 8289297 8359258 13490143 14764977 A PRIVATE SCHOOL THAT CULTIVATES AND CELEBRATES THE INTELLECTUAL, IMAGINATIVE, AND HUMANITARIAN PROMISE OF EACH STUDENT IN A COMMUNITY THAT PRACTICES MUTUAL RESPECT, EMBRACES DIVERSITY, AND INSPIRES A PASSION FOR LEARNING. 0 0 8891787 1198842 9458952 INSTRUCTION: INDEPENDENT SCHOOL OF UP TO 285 STUDENTS. FOR 2018-19 SCHOOL YEAR THERE WERE 278 STUDENTS: 77 MONTESSORI PRE-SCHOOL AND KINDERGARTEN, 106 ELEMENTARY AND 95 MIDDLE SCHOOL STUDENTS WITH A FACULTY RATIO OF 1:7 AND A RIGOROUS AND CHALLENGING INTELLECTUAL EXPERIENCE WITHIN A NUTURING EDUCATION ENVIRONMENT.INDEXED TUITION: THE SCHOOL DISTRIBUTED INDEXED TUITION TO APPROXIMATELY 76 STUDENTS. 8891787 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 113 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 18 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X TERRI HAMER CHIEF FIN & OPS OFFICER 4152395065 300 GAVEN STREET SAN FRANCISCO CA 94134 JEANIE CHANG BOARD CHAIR 6.00 X X 0 0 0 ANNE HIPSKIND ROBERTS VICE CHAIR 6.00 X X 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREA 6.00 X 167562 0 44324 STEVE MORRIS HEAD OF SCHOOL 40.00 X X 411550 0 58244 SOFIA LOPEZ-IBOR TEACHER / BOARD TRUSTEE 40.00 X 98823 0 18966 CARLA MORRIS TEACHER / BOARD TRUSTEE 40.00 X 66867 0 14485 TONI RUSSELL TEACHER / BOARD TRUSTEE 40.00 X 83460 0 6280 THOR DENMARK BOARD TRUSTEE 2.00 X 0 0 0 DEE DESMOND BOARD TRUSTEE 2.00 X 0 0 0 JULIA EELLS BOARD TRUSTEE 2.00 X 0 0 0 ANTON HONIKMA BOARD TRUSTEE 2.00 X 0 0 0 CATHY MANSHEL BOARD TRUSTEE 2.00 X 0 0 0 ADAM OBERWEI BOARD TRUSTEE 2.00 X 0 0 0 SNULLER PRICE BOARD TRUSTEE 2.00 X 0 0 0 LIBBY REDER BOARD TRUSTEE 2.00 X 0 0 0 FRO ROSQUET BOARD TRUSTEE 2.00 X 0 0 0 RANDY SERIGUC BOARD TRUSTEE 2.00 X 0 0 0 BAIJEET SINGH BOARD TRUSTEE 2.00 X 0 0 0 JESSICA TOMILSO BOARD TRUSTEE 2.00 X 0 0 0 DAVE WHITELA BOARD TRUSTEE 2.00 X 0 0 0 KEITH WOLFF BOARD TRUSTEE 2.00 X 0 0 0 ANA ZACAPA BOARD TRUSTEE 2.00 X 0 0 0 MINA ZARGHAN BOARD TRUSTEE 2.00 X 0 0 0 GABE LUCAS THRU 11318 BOARD TRUSTEE 2.00 X 0 0 0 ENIKIA MORTHEL THRU 13119 BOARD TRUSTEE 2.00 X 0 0 0 LUKE SPRAY THRU 9618 BOARD TRUSTEE 2.00 X 0 0 0 STEWART DORSEY ACTING SECRETARY 40.00 X 112199 0 27368 NANCY NAGRAMADA MIDDLE SCHOOL HEAD 40.00 X 130779 0 35247 MARGARET WEIS LOWER SCHOOL HEAD 40.00 X 128512 0 20126 JENNIFER KEESE-POWELL INTERIM DIR OF ADVANCEMENT 40.00 X 127332 0 60810 1327084 0 285850 6 0 1 0 HINES SERVICES 91 LOST LAKE LANE CAMPBELL CA 95008 MAINTENANCE & JANITORIAL 313177 1 141935 1617651 76257 1759586 TUITION 900099 8722550 8722550 PROGRAM FEES 900099 716245 716245 OTHER PROGRAM REVENUE 900099 20157 20157 9458952 102879 102879 250917 226505 7564 24412 -7564 16848 16848 83196 141935 64877 18319 18319 11356584 9458952 0 138046 1198842 1198842 737743 317947 376352 43444 4386378 4036249 137737 212392 286461 232033 45834 8594 699649 562177 137127 345 386120 317896 32596 35628 12062 12062 14791 14791 37325 37325 67229 67229 253126 211656 41323 147 40067 32260 2864 4943 119256 68703 2864 47689 92012 78210 1840 11962 589348 581014 5095 3239 107488 96347 10994 147 191478 189314 1130 1034 575970 563087 9808 3075 73771 61362 12083 326 EDUCATIONAL ACTIVITIES 128356 128356 FOOD SERVICE 103583 100657 1968 958 CLASSROOM SUPPLIES 95183 95183 BAD DEBT EXPENSE 38060 9760 27673 627 41858 10734 30434 690 10276156 8891787 941900 442469 4064173 2942071 3019192 5812281 3675 245082 58926 42803 89487 194868 16521258 6319531 10483079 10201727 4060908 3685403 21779440 23124235 724005 725165 3658197 3796280 3907095 3794971 0 42842 8289297 8359258 X 10394990 10729643 1354101 2260376 1741052 1774958 13490143 14764977 21779440 23124235 1080428 194406 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3574926 33906 247617 145000 3711449 3394047 8775 307104 135000 3574926 3041025 73886 409136 130000 3394047 3103354 2695 59976 125000 3041025 3079814 9062 131478 117000 3103354 0.16890 0.47820 0.35290 0 0 501159 501159 12779296 4264309 8514987 1040213 499340 540873 1624388 1091727 532661 576202 464155 112047 10201727 OBLIGATION UNDER CAPITAL LEASE 42842 42842 X 10359712 194406 -1191278 -996872 11356584 0 11356584 9084878 0 9084878 1191278 1191278 10276156 PART V, LINE 4: SAN FRANCISCO SCHOOL INTENDS TO USE ITS ENDOWMENT FUNDS TOWARDS THEIR OPERATING BUDGET, TEACHER WORKSHOPS, NEW LIBRARY BOOKS, GUEST SPEAKERS, AND THE MUSIC PROGRAM. PART X, LINE 2: THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE INCLUDED WITH REVENUE RECLASSIFIED TO EXPENSES -1,198,842. LOSS ON DISPOSAL OF ASSETS 7,564. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE INCLUDED WITH REVENUE RECLASSIFIED TO EXPENSES 1,198,842. LOSS ON DISPOSAL OF ASSETS -7,564. 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 NON DISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE, BROCHURES AND WAS PUBLISHED IN THE SAN FRANCISCO CHRONICLE ON MAY 29, 2019. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 PLANNING 0 0 0 67229 67229 CA AROUND THE WORLD 225131 141935 83196 64877 225131 141935 83196 64877 64877 18319 1 TUITION ASSISTANCE 76 1198842 PART I, LINE 2: THE SAN FRANCISCO SCHOOL SUBSCRIBES TO THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS) SERVICE. AFTER FAMILIES SUBMIT DETAILED FINANCIAL INFORMATION, SSS USES A PROPRIETARY METHODOLOGY TO RECOMMEND AN AMOUNT THAT EACH FAMILY CAN AFFORD FOR EDUCATIONAL EXPENSES. THE SCHOOL'S TUITION ASSISTANCE COMMITTEE, CONSISTING OF THE HEAD OF SCHOOL, DIRECTOR OF FINANCE AND OPERATIONS AND ADMISSIONS DIRECTOR, USES THIS FIGURE AS THE BASIS IN DETERMINING THE FINANCIAL AWARD CALCULATION. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREA 167562 0 0 0 0 0 14960 0 29364 0 211886 0 0 0 STEVE MORRIS HEAD OF SCHOOL 411550 0 0 0 0 0 22000 0 36244 0 469794 0 0 0 NANCY NAGRAMADA MIDDLE SCHOOL HEAD 130779 0 0 0 0 0 3142 0 32105 0 166026 0 0 0 JENNIFER KEESE-POWELL INTERIM DIR OF ADVANCEMENT 127332 0 0 0 0 0 10920 0 49890 0 188142 0 0 0 PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO THE HEAD OF SCHOOL, WHICH IS INCLUDED IN TAXABLE COMPENSATION. A CALIFORNIA ENTERPRISE DEV 322273601 2010-12-29 4455000 SEE PART VI FOR DESCRIPTION 0 0 0 A 4362088 181000 4319000 2012 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 0 PART I, LINE A, COLUMN F: ON DECEMBER 1, 2010, THE SAN FRANCISCO SCHOOL ENTERED INTO A LOAN AGREEMENT WITH FIRST REPUBLIC BANK AND CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY FOR A TAX-EXEMPT BANK LOAN OF $4.5 MILLION TO FINANCE THE SCHOOL'S BUILDING CONSTRUCTION PROJECT. THE DIFFERENCE BETWEEN THE ISSUE PRICE AND THE TOTAL PROCEEDS OF ISSUE IS THE ORIGINAL DISCOUNT OF $45,000 WHICH HAS BEEN SET TO BE AMORTIZED OVER THE LIFE OF THE LOAN. IN FISCAL YEAR 2019, $118,574 OF PRINCIPAL WAS PAID. SINCE INCEPTION, $ 589,574 HAS BEEN PAID. 74066 TUITION REMISSION 44000 TUITION ASSISTANCE X 7 76257 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART I, LINE 6: NUMBER OF VOLULNTEERS IS ESTIMATED BY NUMBER PARENT/GUARDIANS IN OUR COMMUNITY AND THE NUMBER OF DIFFERENT VOLUNTEER ACTIVITIES WE HAVE AVAILABLE. WE RECENTLY ESTABLISHED A FAMILY ASSOCIATION, WHICH HELPS FAMILIES IDENTIFY WAYS TO BE INVOLVED. SOME VOLUNTEER ACTIVITIES INCLUDE CLEANING THE SCHOOL AT THE FALL WORK DAY, SHELVING BOOKS IN THE LIBRARY, AND HELPING TO ORGANIZE FUNDRAISING EVENTS. FORM 990, PART VI, SECTION A, LINE 6 ALL PARENTS OF CHILDREN ATTENDING THE SAN FRANCISCO SCHOOL ARE CONSIDERED MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A FAMILY MEMBERS OF THE CORPORATION ELECT THE FIFTEEN (15) CLASS A TRUSTEE SEATS FOR A THREE YEAR TERM. THE NOMINATING COMMITTEE OF THE BOARD DESIGNATES THREE (3) STAFF MEMBERS FOR THE CLASS B TRUSTEE SEATS, AND ONE ADDITIONAL CLASS B TRUSTEE SEAT IS THE HEAD OF SCHOOL. THE BOARD ELECTS THE SIX (6) CLASS C TRUSTEE SEATS FOR A THREE YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST VOTE TO APPROVE (1) DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, (2) A MERGER OR DISSOLUTION OF THE CORPORATION, AND (3) ANY AMENDMENT TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE TAX FORM 990 IS DRAFTED BY SAN FRANCISCO SCHOOL'S CONTROLLER IN COLLABORATION WITH THE SCHOOL'S ACCOUNTING FIRM. THE COMPLETED FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS, HEAD OF SCHOOL, CHAIR OF FINANCE COMMITTEE AND BOARD CHAIR. A COPY OF THE FORM 990 EXCLUDING SCHEDULE B IS PROVIDED TO CLASS A AND CLASS C TRUSTEES PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SAN FRANCISCO SCHOOL'S BOARD OF TRUSTEES ENFORCES THE CONFLICT OF INTEREST POLICY IN THE FOLLOWING MANNER: (1) BOARD MEMBERS ANNUALLY REVIEW CONFLICT OF INTEREST POLICY AND FILL OUT CONFLICT OF INTEREST QUESTIONNAIRES (2) TRAIN NEW TRUSTEES ON CONFLICT OF INTEREST POLICY (3) START EVERY BOARD MEETING WITH REVIEW OF AGENDA AND CONFLICT CHECK (4) REVIEW CONFLICT OF INTEREST POLICY AND BY-LAWS REGULARLY FOR CONFLICT ISSUES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION TO THE HEAD OF SCHOOL AND OTHER KEY MANAGEMENT EMPLOYEES WAS BENCHMARKED TO OTHER K-8 INDEPENDENT SCHOOLS OF SIMILAR SIZE IN THE SAN FRANCISCO BAY AREA. DATA WAS USED FROM THREE DIFFERENT SOURCES, 1) FEDERAL FORM 990, 2) STATISTICS FROM NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS) AND 3) STATISTICS FROM CAL-ISBOA (CALIFORNIA INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION). THE CLASS A AND CLASS C TRUSTEES APPROVE THE CONTRACT FOR THE HEAD OF SCHOOL. ALL OTHER HIGHER LEVEL EMPLOYEE COMPENSATION IS APPROVED BY THE HEAD OF SCHOOL, WITH A REVIEW ANNUALLY BY A COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE ALL MADE AVAILABLE TO THE PUBLIC UPON REQUEST ARE IMMEDIATELY SUPPLIED FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).