2020-09-03T11:34:49-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2018-07-01 951862958 HIGHLAND HALL INC HIGH 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 CARA LISCO DIRECTOR OF ADVANCEMENT & OPERATION 8183491394 2020-09-02 1 BARED DILACAR P00157338 6267933600 2020-09-02 67.137.57.251 2020-09-02 15:39:34 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 429DCE63FC0A10B460FFC8007D8F0B6F7E018286 2018 2021-01-29 14:40:06Z CARA LISCO 17100 SUPERIOR STREET NORTHRIDGE CA 91325 6576764 0 X WWW.HIGHLANDHALL.ORG X 1955 CA GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM. 10 8 111 35 0 0 302000 496416 5757124 6013541 2767 564 40907 36997 6102798 6547518 1110772 1209000 0 0 3356811 3097730 0 0 40286 1977795 2005357 6445378 6312087 -342580 235431 3441178 3491824 1787215 1602430 1653963 1889394 X 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.FOUNDED IN 1955, HIGHLAND HALL IS THE OLDEST WALDORF SCHOOL WEST OF THE MISSISSIPPI. FROM THE YOUNG CHILD'S IMAGINATIVE EXPERIENCES OF DISCOVERY AND PLAY IN OUR EARLY CHILDHOOD PROGRAM TO THE INTELLECTUAL CHALLENGES PRESENTED IN THE HIGH SCHOOL, LEARNING AT HIGHLAND HALL IS PURSUED WITH GENUINE DESIRE AND CURIOSITY. THROUGH A CURRICULUM OF ACADEMICALLY CHALLENGING LESSONS, INFUSED WITH THE ARTS AND INFORMED BY A UNIQUE UNDERSTANDING OF A CHILD'S DEVELOPMENTAL NEEDS -- THE HALLMARK OF WALDORF EDUCATION -- HIGHLAND HALL WALDORF SCHOOL EDUCATES ITS STUDENTS TO BECOME WELL-ROUNDED INDIVIDUALS CAPABLE OF BRINGING PURPOSE AND DIRECTION TO THEIR LIVES, READY TO THINK ON THEIR OWN, STAND FOR THEMSELVES AND ACT WITH EMPATHY TOWARD OTHERS. 0 0 4666458 1209000 6013541 EDUCATE PRESCHOOL, ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. IN 2018-2019, GRADUATED A SENIOR CLASS OF 15 STUDENTS AND HAD 236 STUDENTS CONTINUE THEIR ELEMENTARY AND SECONDARY EDUCATION AT HIGHLAND HALL. 4666458 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 111 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 8 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 1 0 CA X REBECCA LIRETTE 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 ERIC LIEBERMAN PRESIDENT 1.00 X X 0 0 0 PAUL SARKIS VICE PRESIDENT AND TREASURER 1.00 X X 0 0 0 NINA DORR SECRETARY 1.00 X X 0 0 0 HENRY MEYER BOARD MEMBER 1.00 X 0 0 0 SUE DREW BOARD MEMBER 1.00 X 0 0 0 EMILY KAPLAN BOARD MEMBER 1.00 X 0 0 0 JENNIFER MARAIA BOARD MEMBER 1.00 X 0 0 0 JACK BRYANT BOARD MEMBER/FACULTY 40.00 X 62286 0 10006 BARI BORSKY BOARD MEMBER 1.00 X 0 0 0 JANET VRUDNY BOARD MEMBER/FACULTY 40.00 X 60985 0 10534 LYNN KERN ADMINISTRATIVE DIRECTOR 40.00 X 95325 0 11153 LILY MICHAEL FINANCE MANAGER (LEFT FEB. 2019) 40.00 X 59842 0 13333 REBECCA LIRETTE BUSINESS MANAGER (START FEB. 2019) 40.00 X 0 0 0 278438 0 45026 0 0 0 0 0 67682 428734 496416 TUITION AND FEES 611600 5986626 5986626 SUMMER CAMPS 611710 26915 26915 6013541 564 564 48550 67682 29246 19304 19304 OTHER INCOME 611710 17693 17693 17693 6547518 6013541 0 37561 1209000 1209000 348459 152092 196367 2238451 1701951 536500 290639 238346 51376 917 220181 158530 59449 2202 3564 3564 30924 30924 134724 11431 123286 7 64429 64429 273999 245556 25715 2728 79143 79143 163532 146525 15372 1635 37268 37268 TUITION REMISSION 670460 344880 301630 23950 BAD DEBT EXPENSE 227007 227007 CLASS SUPPLIES/STUDENT 199958 199958 FACULTY & STAFF SUPPORT 111765 31182 80320 263 8584 8584 6312087 4666458 1605343 40286 192785 331147 65342 159433 2520 2890 225252 158013 28196 21648 10659 18388 6418906 3660099 2874964 2758807 2192 2230 39268 39268 3441178 3491824 97892 85332 380725 216528 1308598 1300570 1787215 1602430 X 1621640 1827647 32323 61747 1653963 1889394 3441178 3491824 235431 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307799 307799 4675555 2370436 2305119 1435552 1289663 145889 2758807 X 5338518 -1209000 -1209000 6547518 0 6547518 5103087 0 5103087 1209000 1209000 6312087 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 501(A) OF THE CODE. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -1,209,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,209,000. 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 THE PROMOTIONAL MATERIALS, THE SCHOOL'S WEB SITE AND IN A RADIO BROADCAST WHICH IS AVAILABLE TO THE GENERAL COMMUNITY IT SERVES. SOIREE/SPRING EVENT 116232 67682 48550 5761 14923 5287 3275 116232 67682 48550 5761 14923 5287 3275 29246 19304 1 TUITION ASSISTANCE/FINANCIAL AID 101 1209000 PART I, LINE 2: FOR THE TUITION ASSISTANCE GRANTS, FAMILIES MUST SUBMIT AN APPLICATION THROUGH A 3RD 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. 11873 TUITION AID 6155 TUITION AID 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 THE ADMINISTRATIVE DIRECTOR AND FINANCE DIRECTOR ARE PROVIDED A COPY OF THE FORM 990 AND PERFORMED THEIR REVIEW 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 INTERESTS ARE REVIEWED AT THE MANAGERIAL LEVEL FOR THE STAFF/FACULTY, AT THE DIRECTOR'S 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 DIRECTOR'S 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 ISSUE(S), IF THE REMEDY DOES NOT WORK THEN 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 ADMINISTRATIVE DIRECTOR. THEY CONSULTED WITH EXECUTIVE RECRUITERS (THIRD PARTY CONSULTANTS) AND WERE ADVISED THAT TO HIRE SOMEONE FROM THE OUTSIDE FOR THIS POSITION WOULD REQUIRE A SALARY INTO SIX FIGURES. AFTER DISCUSSION, THE BOARD DECIDED TO FILL THE POSITION FROM WITHIN WHICH WOULD COST LESS. THE DECISION WAS DOCUMENTED IN THE BOARD MINUTES. THE BUSINESS MANAGER AND OTHER EMPLOYEES' SALARIES ARE DETERMINED USING A SCALE TABLE BASED ON EXPERIENCE LEVELS, 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. SUMMARIZED VERSIONS OF THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE SCHOOL'S ANNUAL REPORT WHICH IS AVAILABLE ON THE SCHOOL'S WEBSITE. FORM 990, PART XI, LINE 2C: NO CHANGES TO THE SCHOOL'S PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT WERE MADE DURING THE TAX YEAR