2019-03-29T17:37:14-05:00 2018-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2017-07-01 941629702 THE SAN FRANCISCO SCHOOL SANF 4152391410 300 GAVEN STREET SAN FRANCISCO CA 94134 JEANETTE MOORE DIR OF FINANCE & OPS 4152391410 2019-03-26 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2019-03-26 11:41:56 PD P C64610ABE23AD5845076C6771D0CCBF5592AB213 95DB1D688DE8658E4B5D57A42FA37390B4B06BB9 2017 2019-02-21 02:37:17Z JEANETTE MOORE 300 GAVEN STREET SAN FRANCISCO CA 94134 10565537 0 X WWW.SFSCHOOL.ORG X 1966 CA PRIVATE SCHOOL THAT PROMISES TO PRACTICE RESPECT, EMBRACES DIVERSITY, AND INSPIRE PASSION TO LEARN. 25 21 123 100 0 944 824070 692843 8695931 9027833 90153 238602 46424 26307 9656578 9985585 1035362 1112466 0 0 5726658 6169635 0 48852 352642 2252922 2350347 9014942 9681300 641636 304285 21378681 21779440 8293208 8289297 13085473 13490143 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 8469115 1112466 9027833 INSTRUCTION: INDEPENDENT SCHOOL OF UP TO 285 STUDENTS. FOR 2017-18 SCHOOL YEAR THERE WERE 278 STUDENTS: 72 MONTESSORI PRE-SCHOOL AND KINDERGARTEN, 108 ELEMENTARY AND 98 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 78 STUDENTS. 8469115 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 62 0 1 123 1 1 1 0 0 0 0 0 0 0 0 0 X 25 21 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X JEANETTE MOORE DIRECTOR OF FIN & OPS 4152391410 300 GAVEN STREET SAN FRANCISCO CA 94134 ANNE HIPSKIND ROBERTS BOARD CHAIR (START 1/18) 6.00 X X 0 0 0 ELLEN FEY BOARD CHAIR (THRU 12/17) 6.00 X X 0 0 0 JEANIE CHANG VICE CHAIR 6.00 X X 0 0 0 STEVE MORRIS HEAD OF SCHOOL 40.00 X X 404358 0 55216 CARLA MORRIS TEACHER/BOARD TRUSTEE 40.00 X 62250 0 12058 TONI RUSSELL TEACHER/BOARD TRUSTEE 40.00 X 78651 0 6088 ELYSE WOLLAND TEACHER/BOARD TRUSTEE 40.00 X 90615 0 30231 LORA BLUM BOARD TRUSTEE 2.00 X 0 0 0 JIM BUSTAMANTE BOARD TRUSTEE 2.00 X 0 0 0 RUTH CHANG HESS BOARD TRUSTEE 2.00 X 0 0 0 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 NEAL HANSCH BOARD TRUSTEE 2.00 X 0 0 0 STEVE HOLMAN BOARD TRUSTEE 2.00 X 0 0 0 ANTON HONIKMAN BOARD TRUSTEE 2.00 X 0 0 0 NEIL KAYE BOARD TRUSTEE 2.00 X 0 0 0 GABE LUCAS BOARD TRUSTEE 2.00 X 0 0 0 CATHY MANSHEL BOARD TRUSTEE 2.00 X 0 0 0 ENIKIA MORTHEL BOARD TRUSTEE 2.00 X 0 0 0 FRO ROSQUETA BOARD TRUSTEE 2.00 X 0 0 0 BEIJEET SINGH BOARD TRUSTEE 2.00 X 0 0 0 LUKE SPRAY BOARD TRUSTEE 2.00 X 0 0 0 JESSICA TOMLINSON BOARD TRUSTEE 2.00 X 0 0 0 MINA ZARGHAM BOARD TRUSTEE 2.00 X 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREA 40.00 X 189538 0 40205 STEWART DORSEY ACTING SECRETARY 40.00 X 107158 0 26216 JENNIFER KEESE-POWELL INTERIM DIR OF ADVANCEMENT 40.00 X 124415 0 51213 STEVE RUBIN DIRECTOR OF TECHNOLOGY 40.00 X 115908 0 9376 MARGARET WEIS HEAD OF LOWER SCHOOL 40.00 X 123387 0 18478 1296280 0 249081 6 0 1 0 HINES SERVICES 91 LOST LAKE LANE CAMPBELL CA 95008 MAINTENANCE & JANITORIAL 316360 1 121846 570997 30977 692843 TUITION 900099 8361400 8361400 PROGRAM FEES 900099 632470 632470 OTHER PROGRAM REVENUE 900099 33963 33963 9027833 54423 54423 702543 518364 184179 184179 184179 87895 121846 61588 26307 26307 9985585 9027833 0 264909 1112466 1112466 661207 279624 342562 39021 4203146 3897535 140583 165028 257316 210999 41171 5146 683860 540905 135205 7750 364106 317896 32596 13614 18879 18879 12409 12409 31200 31200 48852 48852 200645 166098 34473 74 37055 31027 2526 3502 126688 79061 2601 45026 75996 64597 1520 9879 590429 583599 3686 3144 115912 95275 16527 4110 197064 194817 1222 1025 556774 531402 22577 2795 72451 60260 11897 294 EDUCATIONAL ACTIVITIES 127612 127612 FOOD SERVICE 83714 82075 1105 534 CLASSROOM SUPPLIES 75676 75676 TAXES & FEES 8902 5816 2175 911 18941 12375 4629 1937 9681300 8469115 859543 352642 3611516 4064173 2783507 3019192 11270 3675 32952 58926 154994 89487 16237710 5754631 10857813 10483079 3926629 4060908 21378681 21779440 703240 724005 3555440 3658197 4011625 3907095 22903 0 8293208 8289297 X 10160686 10394990 1192510 1354101 1732277 1741052 13085473 13490143 21378681 21779440 304285 100385 0 X 0 1 X 1 0 X 3394047 8775 307104 135000 3574926 3041025 73886 409136 130000 3394047 3103354 2695 59976 125000 3041025 3079814 9062 131478 117000 3103354 2663403 47224 476194 107007 3079814 0.17070 0.48700 0.34230 0 0 501159 501159 12779296 3900448 8878848 951998 446580 505418 1549880 1024060 525820 455377 383543 71834 10483079 X 8973504 100385 -1112466 -1012081 9985585 0 9985585 8568834 0 8568834 1112466 1112466 9681300 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. 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. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE INCLUDED WITH REVENUE RECLASSIFIED TO EXPENSES -1,112,466. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE INCLUDED WITH REVENUE RECLASSIFIED TO EXPENSES 1,112,466. 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 6/7/2018. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 PLANNING 0 0 0 48852 48852 CA AROUND THE WORLD 209741 121846 87895 61588 209741 121846 87895 61588 61588 26307 1 TUITION ASSISTANCE 78 1112466 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 STEVE MORRIS HEAD OF SCHOOL 404358 0 0 0 0 0 21600 0 33616 0 459574 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREA 189538 0 0 0 0 0 14400 0 25805 0 229743 0 0 0 JENNIFER KEESE-POWELL INTERIM DIR OF ADVANCEMENT 124415 0 0 0 0 0 9170 0 42043 0 175628 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 2018, $113,009 OF PRINCIPAL WAS PAID. SINCE INCEPTION, $471,000 HAS BEEN PAID. BOARD TRUSTEE 119310 TUITION ASSISTANCE BOARD TRUSTEE 119360 TUITION REMISSION X 6 30977 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).