2018-04-30T16:18:12-05:00 2017-06-30 111986323 Marcum LLP 1 Montgomery Street Suite 1700 San Francisco CA 94104 990 2016-07-01 941518656 The Head Royce School HEAD 5105311300 4315 Lincoln Avenue Oakland CA 94602 Dennis Malone CFO & DOO 5105311300 2018-04-17 1 JULIET SONG P00857784 4154326200 64.124.51.210 2018-04-17 22:08:02 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 1ED289F1C1BB2FC91E34B40D83A04CF063401737 2016 2021-01-29 14:40:06Z Crystal Land 4315 Lincoln Avenue Oakland CA 94602 43850962 0 X WWW.HEADROYCE.ORG X 1887 CA operation of a school from grades kindergarten through 12th grade 22 22 543 425 0 0 2095385 1938652 31013469 32708063 594159 2852025 425793 639154 34128806 38137894 4425481 4769953 0 0 18228371 20090150 176040 38939 1461693 10904969 10117843 33734861 35016885 393945 3121009 110655975 114428729 52862940 53701300 57793035 60727429 THE MISSION OF HEAD-ROYCE SCHOOL IS TO INSPIRE IN OUR STUDENTS A LIFELONG LOVE OF LEARNING & PURSUIT OF ACADEMIC EXCELLENCE, TO PROMOTE UNDERSTANDING OF & RESPECT FOR THE DIVERSITY THAT MAKES OUR SOCIETY STRONG, & TO ENCOURAGE CONSTRUCTIVE & RESPONSIBLE, GLOBAL CITIZENSHIP. 0 0 26376769 4769953 33230092 INDEPENDENT, CO-EDUCATIONAL COLLEGE PREPARATORY DAY SCHOOL WITH CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE FOR APPROXIMATELY 870 STUDENTS. THIS INCLUDES SUMMER ENRICHMENT, HEADS UP, and AFTER SCHOOL CHILD CARE PROGRAMS. 26376769 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 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 1 543 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Jerry Mullaney CFO & DOO 5105311300 The Head Royce School 4315 Lincoln Oakland CA 94602 Richard Arney Trustee 1.00 X 0 0 0 Jim Cavalieri Secretary 1.00 X X 0 0 0 Julia Chin Parents Assoc President 1.00 X 0 0 0 Jessica Dodson Co-Vice Chair 1.00 X X 0 0 0 Marc Fustein Asst Treasurer 1.00 X X 0 0 0 Gary Hall Treasurer 1.00 X X 0 0 0 Vangeria Harvey Trustee 1.00 X 0 0 0 Rachelle Hebrard Trustee 1.00 X 0 0 0 Wanda M Holland Greene Trustee 1.00 X 0 0 0 Dan Kammen Trustee 1.00 X 0 0 0 Rosanna Mucetti Trustee 1.00 X 0 0 0 Bill Newell Chair Emeritus 1.00 X 0 0 0 Michael O'Sullivan Trustee 1.00 X 0 0 0 Tejal Patel Alumni Council Pres 1.00 X 0 0 0 Tim Ripsteen Trustee 1.00 X 0 0 0 Sonya Schroeder Trustee 1.00 X 0 0 0 Martha Sellers Trustee 1.00 X 0 0 0 Peter Smith Asst Secretary 1.00 X X 0 0 0 Terry Tao Co-Vice Chair 1.00 X X 0 0 0 Scott Verges Chair 1.00 X X 0 0 0 Edie Zusman Trustee 1.00 X 0 0 0 Charlie Baxter Trustee 1.00 X 0 0 0 Crystal Land Head of School 40.00 X 333875 0 32042 Dennis Malone Chief Financial Officer 40.00 X 285457 0 31435 Christian Donovan Dir of Admissions & Financial Aid 40.00 X 160163 0 21793 Linda Hoopes Middle School Head 40.00 X 154195 0 23742 Mantra Robinson Dir of Advancement 40.00 X 197988 0 24594 Carl Thiermann Upper School Head 40.00 X 183935 0 25958 Lea Van Ness Lower School Head 40.00 X 144431 0 20972 Catherine Augus Dir of College Counseling 40.00 X 143524 0 22003 Michelle Frazier Dir of Programs 40.00 X 138384 0 19314 Maziar Tafreshinejad Dir of Technology 40.00 X 133469 0 19410 Saya McKenna Asst Upper School Head 40.00 X 123248 0 19285 Robert Lake Former Head of School 0.00 X 298980 0 0 2297649 0 260548 31 1 1 0 SODEXO INC & ASSOCIATES DEPT 880328 LOS ANGELES CA 90088 MAINTENANCE & JANITORIAL 1307080 Anleu Construction Inc 4504 Thompsin Street oakland CA 94601 construction 903675 EPICURIAN GROUP 111 MAIN STREET SUITE 3 LOS ALTOS CA 94022 FOOD SERVICE 864745 Michael's Transportation Services Inc 2029 Bennington Drive Vallejo CA 94591 bus service 486423 Solstice Press Inc 113 Filbert Street oakland CA 94607 Printing Services 206929 6 192179 1746473 77478 1938652 TUITION & FEES 611600 30014159 30014159 SUMMER & AFTER SCHOOL PROGRAMS 611600 1974105 1974105 FOOD PROGRAM 611600 719799 719799 32708063 386606 386606 117125 0 117125 117125 117125 6147006 1981781 4072278 1591090 2074728 390691 2465419 2465419 3059 192179 3059 0 64382 46641 17741 17741 MISCELLANEOUS INCOME 611600 504288 504288 504288 38137894 33230092 0 2969150 4769953 4769953 1565268 206518 1052155 306595 15112067 11296574 3367810 447683 862032 656374 185896 19762 1471071 1415357 5696 50018 1079712 722890 308914 47908 53660 53660 72700 72700 38939 38939 1684628 428012 723445 533171 38189 38189 205494 130145 65043 10306 175238 85875 89363 645675 423024 222651 53595 2042 51553 74417 11298 60944 2175 929419 697064 232355 1746200 1309650 436550 522480 387539 131535 3406 Summer & After School P 1862636 1862636 FOOD PROGRAM 846098 846098 OUTSIDE ACTIVITIES 573786 573786 Other program expenses 280370 280370 353258 233375 118153 1730 35016885 26376769 7178423 1461693 2233896 4248036 16992990 18999946 32612 15885 12202758 12002411 32248 33851 715146 969259 77136095 20980338 57931466 56155757 16177800 17280045 3972613 0 364446 4723539 110655975 114428729 2731859 3283264 26384051 27161604 23747030 23256432 52862940 53701300 X 39666766 40947413 120771 274493 18005498 19505523 57793035 60727429 110655975 114428729 X 3121009 -178289 -8326 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 18082767 148717 2202546 743082 19690948 18356196 401561 76273 751263 18082767 18144146 289793 617722 695465 18356196 16299782 74140 2430703 660479 18144146 15930350 28799 1018108 677475 16299782 0.01000 0.99000 0.00000 0 0 9687983 9687983 60267617 17559929 42707688 4101486 3076319 1025167 3079009 344090 2734919 56155757 X 32229910 -178289 -178289 32408199 5729695 5729695 38137894 29295516 8326 8326 29287190 5729695 5729695 35016885 Part V, Line 4: The intended use of the endowment funds is for scholarships, fellowship, compensation, Heads Up, and other various programs. Part X, Line 2: U.S. GAAP requires management to evaluate the tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of June 30, 2017, there are no uncertain tax positions taken or expected to be taken that would require recognition of a tax liability (or asset) or disclosure in the financial statements. The School is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management does not believe there is any unrelated business income. Part XI, Line 4b - Other Adjustments: Food program expenses 846,098. SCHOLARSHIPS, FINANCIAL AID AND TUITION REMISSION 4,769,953. Investment Fees 29,941. PARENT ASSOCIATION EXPENSE 83,703. Part XII, Line 4b - Other Adjustments: SCHOLARSHiPS, FINANCIAL AID AND TUITION REMISSION 4,769,953. FOOD PROGRAM EXPENSES 846,098. Investment Fees 29,941. PARENT ASSOCIATION EXPENSES 83,703. 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 ADVERTISED ITS NON-DISCRIMINATION POLICY IN THE LEGAL NOTICES SECTION OF THE SAN FRANCISCO CHRONICLE ON june 6, 2017. X X X X X 1 community counselling service co llc 527 Madison Avenue 5th Floor New York NY 10022 campaign management 0 0 16248 0 Marts & Lundy Inc 1200 Wall Street West Lyndhurst NJ 07071 campaign management 0 0 22691 0 38939 CA AUCTION 195238 192179 3059 3059 195238 192179 3059 3059 3059 0 1 FINANCIAL ASSISTANCE 196 3908921 FMV TUITION TUITION REMISSION 54 729489 FMV TUITION SUPPLEMENTARY ASSISTANCE 136 117076 FMV TUITION FINANCIAL AID ENHANCEMENTS 6 14467 FMV TUITION Part I, Line 2: Financial assistance, aid and tuition remission are used for internal school tuition costs, books, and other need-based programs. X X X X X X 0 0 0 0 0 0 0 0 0 Crystal Land Head of School 333875 0 0 0 0 0 19875 0 12167 0 365917 0 0 0 Dennis Malone Chief Financial Officer 285457 0 0 0 0 0 19675 0 11760 0 316892 0 0 0 Christian Donovan Dir of Admissions & Financial Aid 160163 0 0 0 0 0 12168 0 9625 0 181956 0 0 0 Linda Hoopes Middle School Head 154195 0 0 0 0 0 12497 0 11245 0 177937 0 0 0 Mantra Robinson Dir of Advancement 197988 0 0 0 0 0 14929 0 9665 0 222582 0 0 0 Carl Thiermann Upper School Head 183935 0 0 0 0 0 14565 0 11393 0 209893 0 0 0 Lea Van Ness Lower School Head 144431 0 0 0 0 0 11550 0 9422 0 165403 0 0 0 Catherine Augus Dir of College Counseling 143524 0 0 0 0 0 10860 0 11143 0 165527 0 0 0 Michelle Frazier Dir of Programs 138384 0 0 0 0 0 9842 0 9472 0 157698 0 0 0 Maziar Tafreshinejad Dir of Technology 133469 0 0 0 0 0 9942 0 9468 0 152879 0 0 0 Robert Lake Former Head of School 0 0 0 0 298980 0 0 0 0 0 298980 0 0 0 A california statewide communities development authority (Line a) 680164610 2012-01-12 15124000 SEE BELOW 0 0 0 B california statewide communities development authority (line b) 680164610 2013-01-31 10447500 SEE BELOW 0 0 0 A 1483050 15124000 11800000 129000 3195000 2012 0 1 1 1 B 832018 10447500 123463 10324037 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART 1, LINE A, DESCRIPTION OF PURPOSE: To refund a prior issue dated 11/2/2006 which was used to finance THE CONSTRUCTION AND AQUISITION OF EDUCATIONAL FACILITIES. Balance of funds was used to pay off the interest rate swap associated with the bond. SCHEDULE K, PART 1, LINE B, DESCRIPTION OF PURPOSE: To finance the purchase and improvement of the south campus in addition to financing other capital projects at the north campus. SCHEDULE K, PART 1V, ARBITRAGE, LINE 2C: (a): the rebate computation was performed in 2012 when the bond proceeds were spent. (b): the entire bond proceeds were spent and no rebate is due. X 12 77478 high low average 0 1 0 Form 990, Part VI, Section B, line 11b The Form is reviewed by the CFO before filing. It is then made available to the Finance Committee and the Board Members at their request. Form 990, Part VI, Section B, line 12c each Board member is required to review and sign a conflict of interest policy on an annual basis. Form 990, Part VI, Section B, line 15 THE SCHOOL IS A MEMBER OF SEVERAL INDEPENDENT SCHOOL ORGANIZATIONS WHICH GATHER AND SHARE SALARY STATISTICS. THE SCHOOL USES THIS INFORMATION FOR COMPARATIVE PURPOSES AND ALSO TAKES INTO CONSIDERATION THE LONGEVITY, EDUCATION, AND PERFORMANCE OF THE INDIVIDUAL. MEMBERS OF THE EXECUTIVE BOARD AND FINANCE COMMITTEE REVIEW TOP MANAGEMENT SALARIES. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE HEAD OF SCHOOL'S OFFICE. Form 990, Part XI, line 9: Change in Allowance for Doubtful Accounts -8,326. FORM 990, PART XII, LINE 2 (C) THERE IS NO CHANGE in THE PROCESS FROM PRIOR YEARS.