2020-05-22T11:32:42-05:00 2019-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-07-01 941186156 CALIFORNIA SCHOOL OF MECHANICAL ARTS CALI 4153334021 755 OCEAN AVENUE SAN FRANCISCO CA 94112 JEANETTE MOORE CFOO 4153334021 2020-04-14 1 KATY BROWN P00650274 9257902600 2020-04-14 34.100.94.80 2020-04-14 17:00:47 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6AE0CC722C89A446E906F875ADA98DB731A76FE5 2018 2020-09-23 17:36:50Z JEANETTE MOORE 755 OCEAN AVENUE SAN FRANCISCO CA 94112 38074512 0 X WWW.LWHS.ORG X 1885 CA TO DEVELOP QUALITIES OF THE HEAD, HEART & HANDS THAT WILL SERVE STUDENTS THROUGHOUT THEIR LIVES. 24 24 198 450 0 -45982 7493570 7566322 22865115 24521124 1807259 1417386 145406 157933 32311350 33662765 5779918 6160404 0 0 14005386 15146682 0 0 1126089 6067405 7614764 25852709 28921850 6458641 4740915 122146303 139322309 41817299 51252790 80329004 88069519 X A PRIVATE SCHOOL WITH PUBLIC PURPOSE, LICK-WILMERDING DEVELOPS THE HEAD, HEART AND HANDS OF HIGHLY MOTIVATED STUDENTS FROM ALL WALKS OF LIFE, INSPIRING THEM TO BECOME LIFE-LONG LEARNERS WHO CONTRIBUTE TO THE WORLD WITH CONFIDENCE AND COMPASSION. L-W'S PUBLIC PURPOSE BEGINS WITH THE SCHOOL'S LEGACY OF SERVING, AND BEING ENRICHED BY STUDENTS FROM ALL WALKS OF LIFE. L-W FURTHERS THIS PURPOSE BY PRODUCING GRADUATES WITH THE CAPACITY, CONFIDENCE, COMPASSION AND COMMITMENT TO CHANGE THE WORLD. L-W'S CURRICULUM IS BOTH A CATALYST AND A VEHICLE FOR CIVIC ENGAGEMENT, OFFERING REAL WORLD INSIGHTS AND INSPIRING STUDENTS TO CONTRIBUTE THEIR TIME, TALENT AND TREASURE TO WORK THAT MATTERS. THE LARGER COMMUNITY IS AN EXTENSION OF L-W'S CLASSROOMS, PROVIDING STUDENTS OPPORTUNITIES FOR THOUGHTFUL, EFFECTIVE PROBLEM SOLVING AND STEWARDSHIP. L-W SHARES ITS INNOVATIVE EDUCATIONAL MODELS, KNOWLEDGE AND RESOURCES WITH OTHERS WHO ARE COMMITTED TO IMPROVING LIVES, PROSPECTS AND POSSIBILITIES FOR YOUNG PEOPLE. 0 0 23605029 6160404 24521124 LICK-WILMERDING HIGH SCHOOL "LWHS" IS A NON-PROFIT, INDEPENDENT, COEDUCATIONAL, COLLEGE PREPARATORY DAY SCHOOL SERVING GRADES 9-12 WITH A TRADITION OF INTEGRATING DEMANDING ACADEMIC COURSES WITH SERVICE LEARNING AND TECHNICAL AND FINE ARTS. ENDOWED BY SAN FRANCISCO ENTREPRENEUR JAMES LICK, THE CALIFORNIA SCHOOL OF MECHANICAL ARTS OPENED ITS DOORS IN 1895. SUBSEQUENTLY, THE "LICK SCHOOL" MERGED WITH THE WILMERDING SCHOOL OF INDUSTRIAL ARTS AND THE LUX SCHOOL OF INDUSTRIAL TRAINING. LWHS' RIGOROUS HEAD, HEART, AND HANDS CURRICULUM EQUIPS STUDENTS WITH THE SKILLS, HABITS OF MIND, AND COMMITMENT TO BUILD LIVES OF EXCELLENCE AND MEANING. THE SCHOOL OFFERS CHALLENGING, COLLEGE PREPARATORY CLASSES IN NINE DISCIPLINES, WITH A UNIQUE TECHNICAL ARTS PROGRAM, PART OF ITS 123 YEAR LEGACY, AND RIGOROUS HONORS LEVEL CLASSES IN ALL FIVE ACADEMIC DEPARTMENTS. STUDENTS ALSO PARTICIPATE IN THE FOUR YEAR PUBLIC PURPOSE PROGRAM, A HANDS-ON EDUCATION AND SERVICE LEARNING EXPERIENCE.THE 515 STUDENTS AT LWHS REFLECT THE SCHOOL'S STRONG COMMITMENT TO CULTURAL, SOCIAL AND SOCIOECONOMIC DIVERSITY. 57% OF STUDENTS ARE SELF-IDENTIFIED AS STUDENTS OF COLOR. IN 2018, THERE WERE 844 APPLICANTS FOR 139 PLACES IN THE NINTH GRADE; 139 NINTH GRADERS ENROLLED FROM 73 MIDDLE SCHOOLS. THE FLEXIBLE TUITION PROGRAM AWARDED $6.1 MILLION TO 36% OF THE STUDENTS. OUR 75 FULL-TIME AND PART-TIME TEACHERS, ADMINISTRATORS AND PROGRAM DIRECTORS HOLD 50 MASTER'S DEGREES AND 7 DOCTORATES. PERFORMING, TECHNICAL AND FINE ARTS TEACHERS HAVE SUPPLEMENTED THEIR FORMAL DEGREES WITH EXTENSIVE WORK AND PERFORMANCE EXPERIENCE. 23605029 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 65 0 1 198 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 CA X WILSON HONG CONTROLLER 4153334021 755 OCEAN AVENUE SAN FRANCISCO CA 94112 CHARLIE BULLOCK TREASURER 3.00 X 0 0 0 JACK CHIN TRUSTEE 3.00 X 0 0 0 SANDY DEAN TRUSTEE 3.00 X 0 0 0 KIMBERLEY DREW TRUSTEE 3.00 X 0 0 0 ALICIA FENRICK TRUSTEE 3.00 X 0 0 0 BARRE FONG TRUSTEE 3.00 X 0 0 0 STEVE GUTTMANN TRUSTEE (THRU 06/30/19) 3.00 X 0 0 0 PARKER HARRIS TRUSTEE 3.00 X 0 0 0 CHRISTINE HOANG TRUSTEE 3.00 X 0 0 0 ALEX HOCHMAN TRUSTEE 3.00 X 0 0 0 MISHA HURD TRUSTEE 3.00 X 0 0 0 LUCINDA LEE KATZ TRUSTEE (THRU 06/30/19) 3.00 X 0 0 0 CHRIS LORD TRUSTEE 3.00 X 0 0 0 WALLY MACDERMID PRESIDENT (THRU 06/30/19) 3.00 X 0 0 0 WILLIAM MADISON TRUSTEE 3.00 X 0 0 0 RAFAEL MANDELMAN TRUSTEE 3.00 X 0 0 0 SIMA MISRA TRUSTEE 3.00 X 0 0 0 ANNE PAXTON TRUSTEE 3.00 X 0 0 0 TERESA SAMPAYAN TRUSTEE (THRU 06/30/19) 3.00 X 0 0 0 STACI SLAUGHTER TRUSTEE 3.00 X 0 0 0 TRICIA STONE VICE PRESIDENT (THRU 06/30/19) 3.00 X 0 0 0 DOUGLAS TOM TRUSTEE 3.00 X 0 0 0 MIKA VARMA TRUSTEE (START 07/1/18) 3.00 X 0 0 0 LARA WITTER SECRETARY 3.00 X 0 0 0 ERIC TEMPLE HEAD OF SCHOOL 40.00 X 579043 0 48148 MELANIE D JOHNSON CFO (THRU 6/19) 40.00 X 189400 0 32298 NANCY KEHOE DIRECTOR OF DEVELOPMENT 40.00 X 200487 0 25607 RANDY BARNETT ASSISTANT HEAD OF SCHOOL 40.00 X 175676 0 23598 DON RIZZI DEPARTMENT CHAIR 40.00 X 157391 0 9359 KATHRYN WILEY DEAN OF STUDENTS 40.00 X 133960 0 56030 ALAYNE HAGGERTY CO-DIRECTOR OF COLLEGE COUNSELING 40.00 X 132774 0 18068 WILSON HONG CONTROLLER 40.00 X 129178 0 74917 1697909 0 288025 44 0 1 0 TRUEBECK CONSTRUCTION 951 MARINERS ISLAND STE 700 SAN MATEO CA 94404 CONSTRUCTION 25522680 EHDD PIER 1 THE EMBARCADERO BAY 2 SAN FRANCISCO CA 94111 ARCHITECTURAL SERVICES 624953 LAWSON ROOFING CO INC 1495 TENNESSEE STREET SAN FRANCISCO CA 94107 ROOFING 258014 THE KSD GROUP INC 620 CONTRA COSTA BLVD STE 211 PLEASANT HILL CA 94523 CONSTRUCTION PROJECT MANAGEMENT 139028 CONSOLIDATED ENGINEERING LABORATORY 2001 CROW CANYON RD STE 100 SAN RAMON CA 94583 PROJECT ENGINEERING / MANAGEMENT 126572 5 7566322 293578 7566322 TUITION AND FEES 611600 24352124 24352124 SCHOOL ACTIVITIES 611600 169000 169000 24521124 890035 890035 131516 3791 127725 127725 127725 4935307 4395359 12597 539948 -12597 527351 527351 AUXILIARY INCOME 900099 30208 30208 30208 33662765 24521124 0 1575319 23000 23000 6137404 6137404 1122456 891213 231243 11108143 9600116 1170298 337729 681282 581997 77761 21524 1374143 1175418 166363 32362 860658 707428 116694 36536 25185 25185 70571 70571 200081 200081 219033 192033 27000 2335380 1751674 331480 252226 219679 219679 818376 619056 199320 98638 79550 15613 3475 138831 115922 17719 5190 1152845 906602 182499 63744 2080932 1636454 329418 115060 204484 204484 PARENT ASSOCIATION 48749 48749 OTHER EXPENSES 1980 1980 28921850 23605029 4190732 1126089 487 614 17044863 20633778 3731786 2698356 57679 10157 102927 102017 139793 153029 4967529 4809536 81255944 20945459 47555577 60310485 856700 936883 46686457 48664949 1002505 1002505 122146303 139322309 6782019 2511814 6326681 6635166 26429183 39397339 2271316 2041730 8100 666741 41817299 51252790 X 15869672 36679846 41826082 28555612 22633250 22834061 80329004 88069519 122146303 139322309 4740915 2999600 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48561692 456729 3585290 2169000 50434711 46025501 214851 4481341 2160001 48561692 42981580 99939 5152682 2208700 46025501 45011772 81206 -29818 2081580 42981580 45840339 117383 1059820 2005770 45011772 0.05210 0.45280 0.49520 0 0 1205607 1205607 76671182 18828147 57843035 3234417 2117312 1117105 144738 144738 60310485 INVESTMENTS MEASURED AT NAV 48664949 F 48664949 TENANT DEPOSITS 8125 CAPITAL LEASE OBLIGATIONS 658616 666741 X 30328671 2999600 -6137404 -3137804 33466475 200081 -3791 196290 33662765 22588156 3791 3791 22584365 200081 6137404 6337485 28921850 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (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. 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 RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF NOT BEING SUSTAINED, AND CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2019, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE -6,137,404. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -3,791. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 3,791. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 6,137,404. 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 NON-DISCRIMINATORY POLICY WAS PUBLISHED IN THE SAN FRANCISCO CHRONICLE ON MAY 29, 2019. 1 AIM HIGH 2030 HARRISON STREET SAN FRANCISCO CA 94110 943296338 501(C)(3) 13000 SUPPORT FOR THE ORGANIZATION'S STUDENT PROGRAMS TREES FOR THE FUTURE 1400 SPRING ST STE 150 SILVER SPRINGS MD 20910 521644869 501(C)(3) 10000 SUPPORT FOR THE ORGANIZATION'S STUDENT PROGRAMS 2 0 TUITION ASSISTANCE 182 6137404 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: THE ORGANIZATION'S CENTER OF CIVIC ENGAGEMENT EXECUTIVE DIRECTOR TRACKS THE GRANTS AND/OR ASSISTANCE PROVIDED TO THE GRANTEES ON A REGULAR BASIS. THE ORGANIZATION'S FLEX TUITION COMMITTEE GRANTS AND TRACKS THE TUITION ASSISTANCE PROVIDED TO THE GRANTEES ON A REGULAR BASIS. X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 ERIC TEMPLE HEAD OF SCHOOL 407571 0 0 0 171472 0 36450 0 11698 0 627191 0 0 0 MELANIE D JOHNSON CFO (THRU 6/19) 189400 0 0 0 0 0 13770 0 18528 0 221698 0 0 0 NANCY KEHOE DIRECTOR OF DEVELOPMENT 200487 0 0 0 0 0 14246 0 11361 0 226094 0 0 0 RANDY BARNETT ASSISTANT HEAD OF SCHOOL 175676 0 0 0 0 0 12468 0 11130 0 199274 0 0 0 DON RIZZI DEPARTMENT CHAIR 153258 0 0 0 4133 0 9259 0 100 0 166750 0 0 0 KATHRYN WILEY DEAN OF STUDENTS 129827 0 0 0 4133 0 9077 0 46953 0 189990 0 0 0 ALAYNE HAGGERTY CO-DIRECTOR OF COLLEGE COUNSELING 132774 0 0 0 0 0 9345 0 8723 0 150842 0 0 0 WILSON HONG CONTROLLER 129178 0 0 0 0 0 9710 0 65207 0 204095 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDED GROSS-UP PAYMENTS FOR ITS HEAD OF SCHOOL TO COVER TAXES ASSOCIATED WITH REPORTABLE FMV OF HOUSING BENEFIT (EQUIVALENT RENT). THIS AMOUNT IS INCLUDED IN THE W-2 TAXABLE WAGES. PART I, LINE 4B ERIC TEMPLE PARTICIPATED IN A SUPPLEMENTAL 457(B) NON-QUALIFIED RETIREMENT PLAN DURING FYE 06/30/19. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2017-06-21 53000000 REFUND PRIOR ISSUE AND FINANCE NEW CONSTRUCTION 0 0 0 A 7068078 45043419 31100000 13943419 2018 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 X 17 293578 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE FORM 990, THE AUDIT COMMITTEE MEETS WITH THE EXTERNAL TAX PREPARER AND THE ORGANIZATION'S CONTROLLER AND CFOO. AFTER THE AUDIT COMMITTEE HAS HAD AN OPPORTUNITY TO REVIEW THE ENTIRE RETURN AND RESOLVE ANY ISSUES, THE RETURN IS APPROVED BY THE COMMITTEE AND THE PUBLIC DISCLOSURE VERSION OF THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE VOTING BODY PRIOR TO FILING. BUT FOR THE OMISSION OF THE CONTRIBUTOR INFORMATION IN SCHEDULE B, THE ORGANIZATION WOULD ANSWER, "YES" TO QUESTION 11A, PART VI-B, FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS COMPLETED ANNUALLY BY THE BOARD OF TRUSTEES, OFFICERS, DIRECTORS AND KEY EMPLOYEES. A DESIGNATED BOARD MEMBER DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND THEN COLLECTS AND REVIEWS THE COMPLETED FORMS. ANY POTENTIAL CONFLICT OF INTEREST CAN BE ADDRESSED BY THE INTERESTED PERSON BEFORE THE BOARD MEMBERS. AFTER WHICH, THE INTERESTED PERSON WILL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE PRESIDENT SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER LICK-WILMERDING HIGH SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN LICK-WILMERDING HIGH SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OF TRUSTEES HAS REASONABLE CAUSE TO BELIEVE A TRUSTEE, OFFICER, KEY EMPLOYEE, OR NON-TRUSTEE MEMBER OF A COMMITTEE OF THE BOARD OF TRUSTEES HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD HIM OR HER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF TRUSTEES DETERMINES SUCH PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF FINANCIAL OFFICER PROVIDES TO THE BOARD OF TRUSTEES COMPARABLE SALARY DATA FOR THE HEAD OF SCHOOL. THE SALARY DATA IS BASED ON EXPERIENCE, SIMILAR SCHOOL SIZE AND METROPOLITAN AREA. THE BOARD THEN REVIEWS, SETS AND APPROVES COMPENSATION FOR THE HEAD OF SCHOOL. THIS PROCESS OCCURS APPROXIMATELY EVERY TWO YEARS. COMPENSATION FOR THE TOP MANAGEMENT OFFICIALS IS SET BY THE HEAD OF SCHOOL. THE COMPENSATON IS ALSO BASED ON COMPARABLE EXPERIENCE, SCHOOL SIZE AND METROPOLITAN AREA. THIS PROCESS ALSO OCCURS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 1 CHARITABLE REMAINDER TRUST 1 CHARITABLE REMAINDER TRUST INVESTMENT CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0