2018-05-10T12:39:57-05:00 2017-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2016-07-01 941375791 MARIN COUNTRY DAY SCHOOL MARI 4159275900 5221 PARADISE DRIVE CORTE MADERA CA 94925 KATHY JONES TREASURER 4159275900 2018-05-09 1 MAGA E KISRIEV P01008919 4157810793 2016 2022-09-23 18:48:47Z LUCINDA LEE KATZ 5221 PARADISE DRIVE CORTE MADERA CA 94925 51366173 0 X WWW.MCDS.ORG X 1956 CA MCDS OFFERS A CURRICULUM WHICH INCLUDES A THOROUGH GROUNDING IN TRADITIONAL ACADEMIC DISCIPLINES. 24 22 264 250 0 0 7140064 13510669 20026834 20857771 729420 899380 113102 2430 28009420 35270250 3214791 3326492 0 0 16082396 16726616 62125 29500 920741 5744990 5935281 25104302 26017889 2905118 9252361 77360715 88472739 38194228 37958599 39166487 50514140 X OUR SCHOOL IS A COMMUNITY THAT INSPIRES CHILDREN TO DEVELOP A LOVE OF LEARNING, THOUGHTFUL PERSPECTIVES AND A DIVERSITY OF SKILLS; NURTURES IN EACH OF THEM A DEEP SENSE OF RESPECT, RESPONSIBILITY, AND COMPASSION; AND CHALLENGES THEM TO WORK TOWARD A BETTER WORLD. 0 0 17499729 2809410 18481512 THE SCHOOL HAS 590 TOTAL STUDENTS IN K-8 WITH THE SCHOOL YEAR BEGINNING ON 8/31/16 AND ENDING ON 6/7/17. THE ENROLLMENT NUMBERS WERE CONSISTENT WITH BUDGETING, CLASSROOM SIZE, NUMBER OF FACULTY AND STAFF, AND THE CAMPUS. 1994223 274472 716486 THE STUDENT SUPPORT SERVICES (TUTORING)IS AN INTEGRAL PART OF THE SCHOOL OPERATIONS TO SUPPORT STUDENT DEVELOPMENT AND SUCCESS. OVER 100+ STUDENTS RECEIVE MONTHLY TUTORING SESSIONS AFTER SCHOOL AND AN ADDITIONAL 45 UPPER SCHOOL STUDENTS PARTICIPATE IN THE TRANSITION TUTORING PROGRAM DURING SCHOOL HOURS. THE PROGRAM CONTINUES TO INCREASE ANNUALLY. 856231 147912 965352 SCHOOL BUS SERVICE WAS PROVIDED TO 377 STUDENTS THROUGHOUT THE SCHOOL YEAR. THIS INCLUDED 356 ROUND TRIPS AND 21 ONE WAY TRIPS FOR THE SCHOOL YEAR BEGINNING ON 8/31/16 AND ENDING ON 6/7/17. THESE NUMBERS ARE CONSISTENT WITH BUDGETING AND THE SCHOOL'S COMMITMENT TO THE ENVIRONMENT BY MINIMIZING THE NUMBER OF CARS COMMUTING BACK AND FORTH FROM SCHOOL.147,912 898904 94698 731847 AFTERSCHOOL CHILD CARE AND ENRICHMENT PROGRAMS ARE OFFERED THROUGHOUT THE SCHOOL YEAR AND SUMMER. THESE PROGRAMS ARE AN INTEGRAL PART OF THE STUDENTS' EDUCATION IN THE ARTS, MUSIC, SPORTS, AND COOPERATION AND FURTHER THE COMMUNITY SPIRIT THAT THE SCHOOL IS COMMITTED TO. APPROXIMATELY 125 STUDENTS PARTICIPATE IN AFTER SCHOOL CHILD CARE AND ENRICHMENT PROGRAMS DAILY. 898904 94698 731847 21249087 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 1 115 0 1 264 1 0 0 0 0 0 1 1 0 0 0 0 X 24 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X BOB COHN 4159275924 5221 PARADISE DR CORTE MADERA CA 949252107 JAY JACOBS CHAIR 8.00 X 0 0 0 ERICA DAO VICE CHAIR 4.00 X 0 0 0 ANDY NAKAHATA VICE CHAIR 4.00 X 0 0 0 JUMEE PARK VICE CHAIR 4.00 X 0 0 0 ANN ALPERS TRUSTEE 2.00 X 0 0 0 TAD BUCHANAN TRUSTEE 2.00 X 0 0 0 PETER CHUNG TRUSTEE 2.00 X 0 0 0 SUSAN DECKER TRUSTEE 2.00 X 0 0 0 AMY ELIOT TRUSTEE 2.00 X 0 0 0 MANOLO ESPINOSA TRUSTEE 2.00 X 0 0 0 SIMON FRANKEL TRUSTEE 2.00 X 0 0 0 STEPHEN GALLOWAY TRUSTEE 2.00 X 0 0 0 ALISON GARRETT TRUSTEE 2.00 X 0 0 0 HOLLY HAGENS TRUSTEE 2.00 X 0 0 0 PAUL HERMAN TRUSTEE 2.00 X 0 0 0 MEG KREHBIEL TRUSTEE 2.00 X 0 0 0 MELISSA MA TRUSTEE 2.00 X 0 0 0 RASHMI MARYA TRUSTEE 2.00 X 0 0 0 BILL MCGLASHAN TRUSTEE 2.00 X 0 0 0 STEVE MORRIS TRUSTEE 2.00 X 0 0 0 JON MURCHINSON TRUSTEE 2.00 X 0 0 0 KARA PARSONS TRUSTEE 2.00 X 0 0 0 CHRIS VON ECKARTSBERG TRUSTEE 2.00 X 0 0 0 LISA WILLIAMS TRUSTEE 2.00 X 0 0 0 LUCINDA LEE KATZ HEAD OF SCHOOL 60.00 X 396479 0 92203 KATHY JONES TREASURER 60.00 X 213114 0 34587 SUSAN WALKER SECRETARY 60.00 X 111353 0 37531 BARBARA KRAEMER COOK DIVISION HEAD 60.00 X 202950 0 37659 SCOTT HARDISTER ADMINISTRATOR 60.00 X 172500 0 36062 STEPHANIE DEITZ DIVISION HEAD 60.00 X 163250 0 38090 BARRY BISHOP UPPER SCHOOL MATH LEAD TEACHER 40.00 X 162522 0 19774 DAN ROGOFF PHYSICAL ED TEACHER (THRU 8/31/16) 40.00 X 156005 0 9876 1578173 0 305782 31 0 1 0 EHDD ARCHITECTS 500 TREAT AVENUE SAN FRANCISCO CA 94110 ARCHITECTURAL SERVICES 828086 MARIN IT INC 366 BEL MARIN KEYS BLVD SUITE D NOVATO CA 94949 TECHNOLOGY HARDWARE AND SERVICES 264363 WHOLE CHILD PSYCHOLOGICAL SERVICES 1172 SAN PABLO AVE STE 100 BERKELEY CA 94706 STUDENT PSYCHOLOGICAL SERVICES 161031 PAULA LEDUC FINE CATERING 1350 PARK AVENUE EMERYVILLE CA 94608 EVENT CATERING SERVICES 146754 EQUITY COMMUNITY BUILDERS LLC 38 KEYES AVENUE SUITE 201 SAN FRANCISCO CA 94129 CONSTRUCTION PROJECT MANAGEMENT SERVICES 121171 5 202450 13308219 4290829 13510669 TUITION & FEES 611600 18481512 18481512 TRANSPORTATION 611710 965352 965352 STUDENT SUPPORT SERVICES 611710 716486 716486 OTHER RELATED REVENUE 611710 571739 571739 BOOK FAIR 611710 122682 122682 20857771 748573 748573 18290 6404 11886 11886 11886 16014542 15863735 150807 150807 150807 178902 202450 225784 -46882 -46882 OTHER INCOME 900099 37426 37426 37426 35270250 20895197 0 864384 3326492 3326492 838831 838831 12813908 10955533 1287850 570525 522147 437754 60596 23797 1584880 1180828 390399 13653 966850 793550 129655 43645 111025 111025 68989 68989 29500 29500 23852 23852 534653 436264 87889 10500 84472 150 27253 57069 140719 12723 124429 3567 230040 195078 13437 21525 374692 300114 37289 37289 137238 78767 57422 1049 97056 77708 19348 804756 756470 48286 1580551 1485718 94833 132130 27000 105130 CURRICULUM/CLASSROOM SU 880740 880740 ADMINISTRATIVE & OFFICE 329006 325983 3023 FOOD SERVICE 323615 304198 19417 EVENTS EXPENSE 81747 81747 26017889 21249087 3848061 920741 760491 975447 11202427 17325400 2975830 5589561 1565145 1903676 260509 313604 43176167 12431895 30308991 30744272 30287322 31620779 77360715 88472739 2716522 2424356 11514996 12008082 23962710 23526161 38194228 37958599 X 5820993 5187686 20822913 32473011 12522581 12853443 39166487 50514140 77360715 88472739 9252361 2095292 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17924938 330862 2442054 794861 19902993 18400432 126354 160309 762157 17924938 17784326 336623 973430 693947 18400432 15271921 201692 2938674 627961 17784326 13741415 150057 1998604 618155 15271921 0.00000 0.64580 0.35420 0 0 225756 225756 35289942 10115878 25174064 3717223 2316017 1401206 3943246 3943246 30744272 X 33957207 2095292 -3326492 -1231200 35188407 81843 81843 35270250 22609554 -81843 -81843 22691397 3326492 3326492 26017889 PART V, LINE 4: THE ORGANIZATION'S OBJECTIVE IS TO MAINTAIN PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. 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 FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH THE SCHOOL HAS ADOPTED. 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. GENERALLY, THE STATUTE OF LIMITATIONS FOR EXAMINATION BY THE TAX AUTHORITIES WOULD BE LIMITED TO YEARS 2014 AND 2013 AND SUBSEQUENT FOR U.S. FEDERAL AND CALIFORNIA PURPOSES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE -3,326,492. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASSED TO REVENUE -6,404. NET FUNDRAISING EXPENSES RECLASSED TO EXPENSES 88,247. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASSED TO REVENUE 6,404. NET FUNDRAISING EXPENSES RECLASSED TO EXPENSES -88,247. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE 3,326,492. 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 NOTICE REQUIRED OF ALL 501(C)(3) ORGANIZATIONS WAS PUBLISHED IN THE JUNE 6, 2017 SAN FRANCISCO CHRONICLE. X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 3350 CHICAGO IL 60601 FUNDRAISING CAMPAIGN 0 10470250 23000 10447250 STELLAR FUNDRAISING AUCTIONS INC 236 WEST PORTAL AVE SUITE 496 SAN FRANCISCO CA 94127 AUCTIONEER SERVICES 0 780666 6500 774166 11250916 29500 11221416 CA COMMUNITY DINNER DANCE 331178 152276 178902 48714 146754 5373 23736 WALKATHON 46258 46258 1207 377436 198534 178902 48714 146754 6580 23736 225784 -46882 1 TUITION ASSISTANCE 121 3326492 PART I, LINE 2: THE ONLY GRANTS GIVEN BY THE SCHOOL ARE IN THE FORM OF TUITION ASSISTANCE. SELECTION PROCESS FOR TUITION ASSISTANCE AWARDS FAMILIES WHO HAVE QUESTIONS ABOUT THEIR ABILITY TO AFFORD TUITION AT THE TOP OF THE INDEX ARE ENCOURAGED TO SUBMIT FINANCIAL INFORMATION TO SCHOOL AND STUDENT SERVICES (SSS) BY NAIS (THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS). SSS ESTIMATES A FAMILY'S ABILITY TO PAY SCHOOL COSTS BASED ON THE ANALYSIS OF THEIR INCOME, EXPENSES, AND ASSETS AND SENDS A CONFIDENTIAL REPORT OF FINANCIAL CONTRIBUTION (RFC) TO THE SCHOOL OR SCHOOLS INDICATED BY THE FAMILY. MCDS MAKES AN ADDITIONAL ADJUSTMENT TO ACCOUNT FOR THE COST OF LIVING IN THE SAN FRANCISCO BAY AREA, ASSESSES THE RFC IN THE CONTEXT OF THE SCHOOL BUDGET, AND MAKES A TUITION DETERMINATION THAT TAKES INTO ACCOUNT THE FINANCIAL CALCULATION AND OTHER CIRCUMSTANCES REPORTED BY THE FAMILY THAT WOULD IMPACT AFFORDABILITY. FAMILIES RESUBMIT FINANCIAL INFORMATION EACH YEAR AND TUITION DETERMINATIONS ARE REVIEWED ANNUALLY. ALLOCATION OF THE BUDGET IN SUPPORT OF INDEXED TUITION IS FIRST TO CURRENTLY ENROLLED FAMILIES, THEN TO SIBLINGS AND FACULTY/STAFF APPLICANTS, THEN TO OTHER APPLICANT FAMILIES. THE % OF INDEXED TUITION ESTABLISHED IN THE INDIVIDUAL FINANCIAL REVIEW IS APPLIED TO ALL PROGRAM FEES BY THE SCHOOL BUSINESS OFFICE WHICH IS MONITORED CONTINUOUSLY THROUGHOUT FINANCIAL REVIEWS. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 LUCINDA LEE KATZ HEAD OF SCHOOL 386817 0 9662 0 0 0 13250 0 78953 0 488682 0 0 0 KATHY JONES TREASURER 213114 0 0 0 0 0 10718 0 23869 0 247701 0 0 0 BARBARA KRAEMER COOK DIVISION HEAD 202950 0 0 0 0 0 10148 0 27511 0 240609 0 0 0 SCOTT HARDISTER ADMINISTRATOR 172500 0 0 0 0 0 8625 0 27437 0 208562 0 0 0 STEPHANIE DEITZ DIVISION HEAD 163250 0 0 0 0 0 8333 0 29757 0 201340 0 0 0 BARRY BISHOP UPPER SCHOOL MATH LEAD TEACHER 162522 0 0 0 0 0 8225 0 11549 0 182296 0 0 0 DAN ROGOFF PHYSICAL ED TEACHER (THRU 8/31/16) 81005 0 0 0 75000 0 4368 0 5508 0 165881 0 0 0 PART I, LINE 1A NAME: LUCINDA LEE KATZ A QUALIFIED HOUSING ALLOWANCE WAS PROVIDED TO LUCINDA LEE KATZ, HEAD OF SCHOOL, IN THE AMOUNT OF $64,715. THIS BENEFIT IS EXCLUDED FROM TAXABLE COMPENSATION UNDER IRC SECTION 119. PART I, LINE 4A DAN ROGOFF RECEIVED SEVERANCE PAYMENTS OF $75,000. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2013-12-19 25123750 REFINANCE FOR CONSTRUCTION 0 0 0 A 25000000 24953534 170216 24953534 2010 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 0 PART IV, LINE 2C, COLUMN A: REBATE COMPUTATION WAS PERFORMED AS OF 6/30/2012. 93300 TUITION ASSISTANCE FINANCIAL AID FOR TUITION X 19 4290829 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO/TREASURER AND THE CONTROLLER FOR THEIR FINAL REVIEW. THE CFO/TREASURER FORWARDED THE FORM 990 TO THE HEAD OF SCHOOL, FINANCE COMMITTEE CHAIR, AND BOARD CHAIR AND REVIEWED WITH THEM PRIOR TO FILING THE FORM 990. THE HEAD OF SCHOOL, FINANCE COMMITTEE CHAIR, AND BOARD CHAIR WERE ENCOURAGED TO REVIEW THE FORM 990 AND TO ASK THE CFO/TREASURER, SHOULD THEY HAVE ANY QUESTIONS. THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS AT A BOARD MEETING PRIOR TO THE FORM 990 FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE OR OFFICER HAS A DUTY TO PLACE THE INTERESTS OF MCDS FOREMOST IN ANY DEALINGS INVOLVING MCDS AND HAS A CONTINUED RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THE CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ON AN ANNUAL BASIS, EACH TRUSTEE AND OFFICER IS REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT OF CONFLICT POLICY THAT STATES: "I ACKNOWLEDGE THAT I HAVE READ AND UNDERSTAND MCDS'S CONFLICT-OF-INTEREST POLICY AND AGREE TO BE BOUND BY IT. IF I AM, OR IF I BECOME, AWARE OF ANY RELATIONSHIP, INTEREST, OR SITUATION DURING THE PAST YEAR INVOLVING MYSELF OR A RELATED PERSON TO ME THAT WAS NOT REPORTED IN ACCORDANCE WITH THE POLICY, I AGREE TO DO SO WITHIN TEN (10) BUSINESS DAYS OF TODAY'S DATE OR UPON MY DISCOVERY OF SUCH A SITUATION AS APPLICABLE." FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS COMPETITIVE COMPENSATION INFORMATION BOTH FROM OTHER SCHOOL'S 990'S AND FROM CALISBOA AND NAIS DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.