2020-04-24T14:41:31-05:00 2019-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2018-07-01 943248631 CHILDREN'S DAY SCHOOL INC CHIL 4158615432 333 DOLORES STREET SAN FRANCISCO CA 941101006 SHELLY LUKE WILLE HEAD OF SCHOOL 4158615432 2020-04-14 1 MAGA E KISRIEV P01008919 4157810793 24.6.126.165 2020-04-14 11:14:47 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AC4DF2D4A42C6AD81B5321F7D48656F676E65BB0 2018 2020-11-06 18:47:13Z SHELLY LUKE WILLE 333 DOLORES STREET SAN FRANCISCO CA 941101006 18508089 0 X WWW.CDS-SF.ORG X 1996 CA CDS IS A PROGRESSIVE CO-ED DAY SCHOOL EDUCATING 474 STUDENTS FROM PRESCHOOL TO GRADE EIGHT. 20 18 163 300 0 0 2766021 1015209 15995966 16957453 89764 128476 233659 198212 19085410 18299350 2903966 3102885 0 0 9413989 9651942 0 0 742827 4052256 4108486 16370211 16863313 2715199 1436037 45847183 45847272 26127120 24928251 19720063 20919021 X AT CHILDREN'S DAY SCHOOL, WHAT YOU LEARN AND WHO YOU BECOME ARE EQUALLY IMPORTANT. CDS IS A WELCOMING COMMUNITY IN THE BIG CITY, A FARM AND GARDEN AMONG URBAN STREETS, AN ADVOCATE FOR RESPONSIBILITY TO OTHERS AS WELL AS INDIVIDUAL ACHIEVEMENT, AN INDEPENDENT SCHOOL WITH DOWN-TO-EARTH VALUES, ALWAYS ASKING HOW WE CAN DO THIS BETTER. WE STRIVE FOR BALANCE SO STUDENTS BECOME BOTH ACADEMICALLY SUCCESSFUL AND GROUNDED. THEY LEAVE CDS CONFIDENT, WITH THE HUMILITY TO LISTEN AND THE RESOLVE TO SPEAK UP FOR WHAT THEY SEE AS RIGHT. 0 0 14740894 3102885 17012267 OUR PROGRAM: OUR EDUCATIONAL PROGRAM ENCOURAGES CURIOSITY, EXPLORATION, COOPERATION, RISK TAKING AND A LOVE OF LEARNING. IT IS INTEGRATED ACROSS ACADEMIC DISCIPLINES AND INCORPORATES A PROJECT-BASED APPROACH IN WHICH OUR STUDENTS DEVELOP ACADEMIC SKILLS THROUGH INQUIRY AND COLLABORATION. EACH DAY, TEAMS OF GIFTED TEACHERS GUIDE OUR CHILDREN TO FIND THE FUN IN EVERY NEW TASK AND TO EXCEL ACADEMICALLY AS THEY TAKE INCREASING RESPONSIBILITY FOR THEIR EDUCATION AND THEIR FUTURE. OUR STUDENTS DEVELOP A SENSE OF CARING FOR SELF, FOR OTHERS, FOR THE COMMUNITY AND FOR THE WORLD AS THEY BECOME CREATIVE THINKERS, SKILLED MATHEMATICIANS, ACCOMPLISHED ARTISTS, STRONG WRITERS AND RIGOROUS RESEARCHERS. THEY GRADUATE CONFIDENT IN THEIR STRENGTHS, UNAFRAID TO STRUGGLE AND PREPARED FOR THE CHALLENGES AND OPPORTUNITIES THAT AWAIT THEM.BELIEFS:LEARNING IS ACTIVE - STUDENTS BEST DEVELOP A LOVE OF LEARNING AND AN ABILITY TO THINK AND UNDERSTAND THROUGH ACTIVE PARTICIPATION IN PERSONALLY AND SOCIALLY MEANINGFUL WORK. THE CDS CURRICULUM IS GROUNDED IN THE WORLD AROUND STUDENTS, FROM GLOBAL ISSUES TO CHALLENGES IN OUR CITY AND NEIGHBORHOOD.DIFFERENCES LIFT US - OUR COMMUNITY IS WOVEN TOGETHER WITH FAMILIES FROM A RANGE OF SOCIOECONOMIC BACKGROUNDS, NATIONALITIES, CULTURES, RACES, FAITHS, SEXUAL ORIENTATIONS, AND GENDER IDENTITIES. WE BELIEVE OUR DIFFERENCES LIFT US AS PEOPLE AND LEARNERS. COMMUNITY MATTERS - CDS IS A WARM COMMUNITY WHERE PEOPLE LOOK OUT FOR EACH OTHER, FAMILIES FIND PARTNERS TO HELP BRING UP THEIR CHILDREN, AND EVERYONE CAN FEEL SAFE, SEEN, AND KNOWN. WE ARE OPEN TO CONNECTING WITH OTHERS, WHICH LEADS TO A SENSE OF BELONGING AND TRUST. STUDENTS LEARN TO TAKE THIS SPIRIT OF OPENNESS OUT INTO THE WORLD.VALUES:BE JUST AND COURAGEOUS - CDS STUDENTS DEVELOP A STRONG MORAL COMPASS. WE BELIEVE THAT EVERYONE CAN TAKE RESPONSIBILITY, FIND THE COURAGE TO ACT, AND CREATE CHANGE. OUR STUDENTS UNDERSTAND SOCIAL JUSTICE ISSUES AND LEARN TO ADVOCATE ON BEHALF OF THEMSELVES AND OTHERS. SHARE KINDNESS AND JOY - CDS STUDENTS SEE KINDNESS AND GENEROSITY MODELED ALL THE TIME. JOY IS ENCOURAGED AND PLAY IS TREASURED. CDS KIDS LOVE TO BE HERE; YOU CAN FEEL IT WHEN YOU WALK THROUGH THE GATE. STAY GROUNDED - OUR GARDEN, SHEEP, AND CHICKENS ARE MAGICAL FOR CHILDREN AND HAVE SOMETHING IMPORTANT TO TEACH. THE CHILDREN BECOME GROUNDED IN WHO THEY ARE, IN THE EARTH AND HOW THINGS GROW, IN CARING FOR ANIMALS AND FOR EACH OTHER. 14740894 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 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 39 0 1 163 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAUL GALVIN 4158615432 333 DOLORES STREET SAN FRANCISCO CA 941101006 CHERYL PORRO CO-CHAIR 5.00 X X 0 0 0 CARL SCHNEEBECK CO-CHAIR 5.00 X X 0 0 0 TINA SYER VICE CHAIR 2.00 X X 0 0 0 JEANETTE PEREZ SECRETARY 2.00 X X 0 0 0 RYAN KLUFT TREASURER 2.00 X X 0 0 0 MYLENE ACOSTA-MERCADO BOARD MEMBER 2.00 X 0 0 0 TED ARLEO BOARD MEMBER 2.00 X 0 0 0 LUCY FAREY-JONES BOARD MEMBER 2.00 X 0 0 0 ERIC FASTIFF BOARD MEMBER 2.00 X 0 0 0 JEN HAMILTON BORO BOARD MEMBER 2.00 X 0 0 0 STEPHANIE HOLLAND BOARD MEMBER 2.00 X 0 0 0 KAMI KINKAID BOARD MEMBER 2.00 X 0 0 0 KIRK LORIE BOARD MEMBER 2.00 X 0 0 0 LIZA RAMRAYKA BOARD MEMBER 2.00 X 0 0 0 MICHELLE SCHOEN BOARD MEMBER 2.00 X 0 0 0 BEN SPERO BOARD MEMBER 2.00 X 0 0 0 DAVID STRANDBERG BOARD MEMBER 2.00 X 0 0 0 DIANE WALTERS BOARD MEMBER 2.00 X 0 0 0 LINDSAY WOOLLERSON BOARD MEMBER 2.00 X 0 0 0 VIVIEN ZRAICK BOARD MEMBER 2.00 X 0 0 0 MOLLY HUFFMAN HEAD OF SCHOOL (THRU 7/3/18) 40.00 X 288586 0 19235 CHERYL EWERS DIRECTOR OF FINANCE & OPERATIONS 40.00 X 230977 0 11918 SHELLY LUKE WILLE HEAD OF SCHOOL 40.00 X 193268 0 4272 REBECCA KROLL ASSISTANT HEAD OF SCHOOL 40.00 X 171379 0 11248 JEANNA YOO DIRECTOR OF ADVANCEMENT 40.00 X 168832 0 14013 EDWARD RHEE MIDDLE SCHOOL DIRECTOR 40.00 X 130882 0 14808 DIANE LARRABEE DIRECTOR OF ADMISSIONS 40.00 X 118981 0 21579 TERRENCE ASHKINOS TEACHER 40.00 X 116830 0 12259 1419735 0 109332 12 0 1 0 PLANT CONSTRUCTION 300 NEWHALL STREET SAN FRANCISCO CA 94124 CONSTRUCTION 3248603 CP & SONS MAINTENANCE 5070 MARTIN STREET OAKLEY CA 94561 MAINTENANCE SERVICES 400091 JENSEN ARCHITECTS 833 MARKET ST 7TH FLOOR SAN FRANCISCO CA 94103 ARCHITECTURAL SERVICES 112635 ENDSIGHT PO BOX 741255 LOS ANGELES CA 90074 IT SUPPORT 112449 4 230577 784632 111010 1015209 TUITION & FEES 611600 15921446 15921446 EXTENDED PROGRAMS 900099 1036007 1036007 16957453 141288 141288 2493 0 2493 2493 2493 116206 600 116012 13606 194 -13006 -12812 -12812 212876 230577 79121 133755 133755 7150 0 7150 7150 PTTA DUES 900099 31052 31052 COUNTRY FAIR 900099 20268 20268 LOGO ITEMS 900099 3494 3494 54814 18299350 17012267 0 271874 3102885 3102885 702646 256313 318176 128157 7365445 6563630 385900 415915 215761 192635 9213 13913 794051 676156 66388 51507 574039 486195 49303 38541 17983 17983 35300 35300 159975 159975 46123 46123 101567 85652 9125 6790 346823 346823 770057 700752 57754 11551 13541 13541 518170 471534 38863 7773 1200620 1092565 90046 18009 96478 87795 7236 1447 PROGRAM EXPENSES 532506 532506 PROFESSIONAL DEVELOPMEN 118197 76163 42034 DEVELOPMENT EXPENSES 46884 46884 DUES & MEMBERSHIPS 39769 39769 64493 29521 32632 2340 16863313 14740894 1379592 742827 342741 842724 12321707 10711217 747984 249450 0 6994 139178 120385 41851398 7945683 32012754 33905715 282819 10787 45847183 45847272 2168685 1526717 6398387 6508099 14856832 14429893 600000 600000 2103216 1863542 26127120 24928251 X 17267061 20285998 2453002 633023 19720063 20919021 45847183 45847272 1436037 -237079 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5850000 5850000 34057861 6397462 27660399 367437 367437 0 1525852 1177284 348568 50248 3500 46748 33905715 X 15038067 -237079 79121 -157958 15196025 3103325 3103325 18299350 13839109 79121 79121 13759988 3103325 3103325 16863313 PART X, LINE 2: THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE SCHOOL'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. 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: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 79,121. PART XI, LINE 4B - OTHER ADJUSTMENTS: BANK FEES RECLASSIFIED TO EXPENSES 440. FINANCIAL ASSISTANCE RECLASSIFIED TO EXPENSES 3,102,885. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 79,121. PART XII, LINE 4B - OTHER ADJUSTMENTS: BANK FEES RECLASSIFIED TO EXPENSES 440. FINANCIAL ASSISTANCE RECLASSIFIED TO EXPENSES 3,102,885. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A NON-DISCRIMINATORY POLICY IS PUBLISHED ANNUALLY IN THE PUBLIC NOTICE SECTION OF THE LOCAL NEWSPAPER, THE SF CHRONICLE, ON 5/29/2019. BID & BASH GALA 443453 230577 212876 29654 26240 4430 18797 443453 230577 212876 29654 26240 4430 18797 79121 133755 1 SLIDING SCALE TUITION ASSISTANCE 132 3102885 PART I, LINE 2: THE ACCESS AND AFFORDABILITY COMMITTEE REVIEWS FILES OF EVERY STUDENT REQUESTING SLIDING SCALE TUITION ASSISTANCE. THE INFORMATION CONSIDERED INCLUDES AN ANALYSIS FROM 'SSS BY NAIS', AN INTERNAL QUESTIONNAIRE, TAX RETURNS AND W2'S. THE BOARD APPROVES THE BUDGET AMOUNT THAT CAN BE ALLOCATED FOR SLIDING SCALE AND THE COMMITTEE WORKS WITHIN THAT BUDGETARY CONSTRAINT. X 0 0 X X X 0 0 0 0 0 0 0 0 0 MOLLY HUFFMAN HEAD OF SCHOOL (THRU 7/3/18) 288586 0 0 0 0 0 11382 0 7853 0 307821 0 0 0 CHERYL EWERS DIRECTOR OF FINANCE & OPERATIONS 230977 0 0 0 0 0 11660 0 258 0 242895 0 0 0 SHELLY LUKE WILLE HEAD OF SCHOOL 193268 0 0 0 0 0 0 0 4272 0 197540 0 0 0 REBECCA KROLL ASSISTANT HEAD OF SCHOOL 171379 0 0 0 0 0 3640 0 7608 0 182627 0 0 0 JEANNA YOO DIRECTOR OF ADVANCEMENT 168832 0 0 0 0 0 5875 0 8138 0 182845 0 0 0 PART I, LINE 1A CHILDREN'S DAY SCHOOL PAYS TO THE NEW HEAD OF SCHOOL A TAXABLE HOUSING ALLOWANCE EQUAL TO THE AMOUNT THE HEAD OF SCHOOL'S MORTGAGE PAYMENTS OR RENTAL PAYMENTS EXCEED $3,000 PER MONTH. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 NONEAVAIL 2010-06-16 9500000 DEBT CONSOLIDATION AND BUILDING RENOVATION 0 0 0 B CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 NONEAVAIL 2012-07-23 7500000 ACQUISITION, CONSTRUCTION, RENOVATION AND IMPROVEMENTS OF 601 0 0 0 A 9500000 190000 9310000 2010 0 0 1 1 B 7500000 156125 7343875 2015 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 0 0 0 0 0 B 1 0 0 0 0 0 A 1 B 1 SCHEDULE K, BOND A: IN JUNE 2010, THE SCHOOL AUTHORIZED THE ISSUANCE OF CALIFORNIA MUNICIPAL FINANCE AUTHORITY REVENUE BONDS (CHILDREN'S DAY SCHOOL) SERIES 2010 IN THE AGGREGATE PRINCIPAL AMOUNT OF $9,500,000 AND BORROWED THE PROCEEDS FROM THE SALE OF THE COSTS OF THE SCHOOL BUILDING CONSTRUCTION AND RENOVATION AND TO REPAY MORTGAGE NOTES PAYABLE, CONSTRUCTION LOANS, AND AMOUNTS PAYABLE TO SEVERAL INDIVIDUALS. AT JUNE 30, 2019, THE OUTSTANDING AMOUNT OF THE LOAN WAS $7,960,000. SCHEDULE K, BOND B: IN JULY 2012, THE SCHOOL AUTHORIZED THE ISSUANCE OF CALIFORNIA MUNICIPAL FINANCE AUTHORITY REVENUE BONDS SERIES 2012, SUBSERIES A AND B (2012A AND 2012B BONDS), IN THE AGGREGATE PRINCIPAL AMOUNT OF $7,500,000 TO REPAY THE BRIDGE LOAN USED TO PURCHASE 601 DOLORES STREET. THE 2012A BONDS IN THE AMOUNT OF $5,430,000 WERE FUNDED ON JULY 23, 2012 WHILE THE 2012B BONDS IN THE AMOUNT OF $2,070,000 WAS FUNDED IN TOTAL BY JANUARY 2015. TRACY KIRKHAM BOARD MEMBER FINISH 601 DOLORES X 500000 500000 0 1 1 ERIC FASTIFF BOARD MEMBER FINISH 601 DOLORES X 100000 100000 0 1 1 600000 234950 SLIDING SCALE TUITION PROVIDE FAMILIES FROM BROAD ECONOMIC STATUS AFFORDABLE EDUCATION X 16 111010 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE TAXPAYER'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO/TREASURER/CONTROLLER. THE CFO/TREASURER/CONTROLLER FORWARDED THE FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 AND TO FORWARD THEIR QUESTIONS TO THE CFO/TREASURER/CONTROLLER. EITHER THE CFO/TREASURER/CONTROLLER OR THE ACCOUNTING FIRM ADDRESSED THE QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, ANY TRUSTEE, OFFICER, KEY EMPLOYEE, OR NON-TRUSTEE MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST ("INTERESTED PERSON"), MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF TRUSTEE WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY THE EXECUTIVE COMMITTEE, AND APPROVED BY THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE CONSIDERED COMPARABLE SALARY AND BENEFITS INFORMATION AVAILABLE THROUGH THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION OF CALIFORNIA SURVEYS. THESE SURVEYS WERE ALSO USED WHEN DETERMINING COMPENSATION FOR KEY EMPLOYEES AND OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE LOCATED IN THE OFFICE OF THE ASSISTANT TO THE HEAD OF SCHOOL AND ARE AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT. AUDITED FINANCIAL STATEMENTS ARE LOCATED IN THE OFFICE OF THE DIRECTOR OF FINANCE AND OPERATIONS AND ARE AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT. THESE DOCUMENTS ARE MADE AVAILABLE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).