2018-05-11T19:18:19-05:00 2017-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2016-07-01 942289521 REDWOOD DAY SCHOOL REDW 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 MATTHEW DUKE CFO/COO 5105340800 2018-05-11 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2018-05-11 12:20:53 PD P 21B36D69BA2594878549B740C4BB0D7F52AE627F 5E659F1636FD484BC4A952AF06BDA53D599B2E40 2016 2021-01-29 14:40:06Z JOHN LOESER 3245 SHEFFIELD AVENUE OAKLAND CA 94602 12160961 0 X WWW.RDSCHOOL.ORG X 1975 CA TO PROVIDE INDEPENDENT SCHOOL EDUCATION FOR CHILDREN IN GRADES K THROUGH 8. 19 19 125 300 0 0 901608 910299 10129586 10896676 154 -39 51333 180067 11082681 11987003 1427606 1549133 0 0 6223616 6820433 0 0 436783 2422917 2981880 10074139 11351446 1008542 635557 25042466 26932050 11875370 13129397 13167096 13802653 X REDWOOD DAY INSPIRES STUDENTS TO REACH FOR THEIR NEXT CHALLENGE, EMBRACE DIFFERENCES AND DEVELOP THE INTELLECTUAL AND EMOTIONAL COURAGE TO BE READY FOR ANYTHING. 0 0 9827801 1549133 10897622 REDWOOD DAY SCHOOL IS AN INDEPENDENT, DIVERSE KINDERGARTEN THROUGH EIGHTH GRADE CO-EDUCATIONAL SCHOOL THAT COMBINES CHALLENGING ACADEMICS, DIFFERENTIATED INSTRUCTION, AND A KEEN AWARENESS OF CHILDREN'S SOCIAL AND EMOTIONAL DEVELOPMENT. OUR INTIMATE LEARNING COMMUNITY OF APPROXIMATELY 400 STUDENTS SITS ON 3.5 ACRES IN THE HEART OF OAKLAND AND ENCOURAGES STUDENTS TO DISCOVER AND NURTURE THEIR STRENGTHS AS INDIVIDUAL LEARNERS WHO THRIVE ACADEMICALLY, CONTRIBUTE TO SOCIETY, AND LEAD HEALTHY, MEANINGFUL LIVES. THROUGH KEEN ATTENTION TO DIFFERENTIATED INSTRUCTION AND VARIED TEACHING METHODOLOGIES, OUR PROGRAM EFFECTIVELY SUPPORTS A WIDE RANGE OF STUDENTS. OUR PARENTS AND GUARDIANS ACTIVELY SUPPORT THE PROGRAM IN MYRIAD WAYS, FROM PARTICIPATING IN THE PARENT GUARDIAN ASSOCIATION, VARIOUS COMMITTEES, TO IN-CLASS AND AROUND SCHOOL VOLUNTEERING. RD IS TRULY A VILLAGE, A STRONG COMMUNITY OF COMMITTED EDUCATORS AND FAMILIES WHO BELIEVE IN THE SCHOOL'S MISSION TO NURTURE EVERY CHILD INTELLECTUALLY AND EMOTIONALLY. 9827801 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 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 63 0 1 125 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X AMANDA PICETTI 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 MARY WALTER CHAIR 5.00 X X 0 0 0 GALIA SZURLEY VICE-CHAIR 5.00 X X 0 0 0 ALAN CHAMORRO TRUSTEE 3.00 X 0 0 0 LINDSEY COLLINS TRUSTEE 3.00 X 0 0 0 ALICIA FENRICK TRUSTEE 3.00 X 0 0 0 STEPHANIE OANA TRUSTEE 3.00 X 0 0 0 ALEXIS PELOSI TRUSTEE 3.00 X 0 0 0 GARNER WENG TRUSTEE 3.00 X 0 0 0 STEVE BARRETTO TRUSTEE 3.00 X 0 0 0 JEFF FEARN TRUSTEE 3.00 X 0 0 0 JOE HARVEY TRUSTEE 3.00 X 0 0 0 ISAVANE SAMANNA TRUSTEE 3.00 X 0 0 0 BILL SCOTT TRUSTEE 3.00 X 0 0 0 SUZANNE SKIPPER TRUSTEE 3.00 X 0 0 0 ANDI OWEN TRUSTEE 3.00 X 0 0 0 MAR BRANDT TRUSTEE 3.00 X 0 0 0 CHRISTINE CHEN TRUSTEE 3.00 X 0 0 0 CHARLIE SOULIS TRUSTEE 3.00 X 0 0 0 JOHN KINNAMAN TRUSTEE 3.00 X 0 0 0 JOHN LOESER HEAD OF SCHOOL 50.00 X 258333 0 32030 MATTHEW DUKE CFO/COO 50.00 X 127528 0 42922 CHERYL TING ASSISTANT HEAD OF SCHOOL FOR ACADEMICS 40.00 X 110615 0 21151 DENISE BRELAND DEAN OF STUDENT LIFE 40.00 X 106825 0 22088 KELLY NELSON LOWER SCHOOL DIRECTOR 40.00 X 109049 0 14326 712350 0 132517 5 0 1 0 OLIVER & COMPANY 1300 SOUTH 51ST STREET RICHMOND CA 94804 CONSTRUCTION 6797213 STUDIO BONDY ARCHITECTURE 110 LINDEN STREET SUITE 110 OAKLAND CA 94607 ARCHITECTURE 175398 2 910299 33673 910299 TUITION AND FEES 611110 10476108 10476108 AUXILIARY PROGRAMS 611110 404868 404868 PGA DUES 611110 15700 15700 10896676 61 61 67775 0 67775 67775 67775 113567 113667 -100 -100 -100 166637 59892 106745 106745 5000 399 4601 4601 MERCHANT REBATE 900099 946 946 946 11987003 10897622 0 179082 1549133 1549133 420000 159000 208000 53000 4836261 4320904 335458 179899 325097 277080 33612 14405 867329 739224 89675 38430 371746 316838 38436 16472 35300 35300 88026 88026 154524 137927 11618 4979 80806 63043 17763 40171 34238 4153 1780 200139 171558 20007 8574 462256 393980 47794 20482 32736 17293 15443 81934 63210 18724 242008 206263 25022 10723 880566 750506 91043 39017 65426 55762 6765 2899 ACADEMIC EXPENSES 477171 477171 PGA ACTIVITIES 36285 31297 70 4918 BAD DEBT 32373 11621 20752 ASSET DISPOSAL 11435 11435 60724 51753 6281 2690 11351446 9827801 1086862 436783 3468625 4548500 37139 30712 1081996 940938 1356390 1215966 0 5286 401755 282051 26275288 6366691 18696561 19908597 25042466 26932050 2603213 960546 3648326 4137634 4418332 7741412 890249 120355 315250 169450 11875370 13129397 X 12015001 12790098 1121412 981872 30683 30683 13167096 13802653 25042466 26932050 635557 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30698 14 30712 30683 15 30698 30683 30683 30683 30683 30683 30683 0.00000 0.99910 0.00090 0 0 983666 983666 11909195 1074999 10834196 11578043 4013975 7564068 1192653 899665 292988 611731 378052 233679 19908597 CAPITAL DEPOSITS 169450 169450 X 10395068 -1652226 -1652226 12047294 -60291 -60291 11987003 9759511 60291 60291 9699220 1652226 1652226 11351446 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR GENERAL SCHOOL FUNCTIONS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES AND STATE FRANCHISE TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSIFIED TO EXPENSES -1,549,133. PGA EXPENSES RECLASSIFIED TO EXPENSES -91,658. FIXED ASSET WRITE-OFFS RECLASSIFIED TO EXPENSES -11,435. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE -59,892. RAFFLE EXPENSES RECLASSIFIED TO REVENUE -399. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 59,892. RAFFLE EXPENSES RECLASSIFIED TO REVENUE 399. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSIFIED TO EXPENSES 1,549,133. PGA EXPENSES RECLASSIFIED TO EXPENSES 91,658. FIXED ASSET WRITE-OFFS RECLASSIFIED TO EXPENSES 11,435. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 REDWOOD DAY SCHOOL PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE SAN FRANCISCO CHRONICLE ON 6/6/17. PGA AUCTION 146545 146545 48635 PGA BOOK FAIR 14362 14362 8642 1 5730 5730 2615 166637 166637 59892 59892 106745 1 FINANCIAL AID 114 1549133 PART I, LINE 2: REDWOOD DAY SCHOOL FOLLOWS GUIDELINES AND BEST PRACTICES FOR THE EVALUATION OF FINANCIAL NEED ESTABLISHED BY THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID (SSS) BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. SSS ACTS AS AN OUTSIDE RESOURCE IN COMPUTING THE FINANCIAL NEED OF FAMILIES. REDWOOD DAY SCHOOL REQUIRES THAT THE MOST RECENT TAX RETURNS BE SUBMITTED EACH YEAR A FAMILY APPLIES FOR FINANCIAL AID. CURRENTLY THE REDWOOD DAY SCHOOL BOARD OF TRUSTEES ALLOCATES A PERCENTAGE OF TUITION REVENUE ANNUALLY FOR FINANCIAL AID. APPROXIMATELY ONE-THIRD OF ENROLLED STUDENTS RECEIVE FINANCIAL ASSISTANCE WITH GRANTS RANGING FROM $1,000 TO 95% OF TUITION. X X X X 0 0 0 0 0 0 0 0 0 JOHN LOESER HEAD OF SCHOOL 228333 0 30000 0 0 0 17906 0 14124 0 290363 0 0 0 MATTHEW DUKE CFO/COO 127528 0 0 0 0 0 9042 0 33880 0 170450 0 0 0 A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2015-07-16 8000000 SEE BELOW 0 0 0 A 134725 8000000 80951 7919049 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F), DESCRIPTION OF PURPOSE: TO FINANCE THE EXPANSION OF THE MIDDLE SCHOOL AND THE CONSTRUCTION OF NEW INSTRUCTIONAL SPACE, LABS, AND AN ART ROOM. SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: REBATE COMPUTATION WAS NOT PERFORMED SINCE THE ISSUE IS NOT AN ARBITRAGE BOND. X 6 33673 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REFLECTS THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 WAS REVIEWED BY THE CONTROLLER, CFO AND AUDIT COMMITTEE. THE AUDIT COMMITTEE AUTHORIZED THE FILING, AND THE PUBLIC DISCLOSURE COPY WAS POSTED TO THE BOARD WEBSITE FOR REVIEW AND COMMENT AHEAD OF FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE REDWOOD DAY SCHOOL BOARD OF TRUSTEES MAINTAINS A CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER IS REQUIRED TO SIGN THE CONFLICT OF INTEREST FORM AT THE BEGINNING OF THE YEAR AND THE SECRETARY OF THE BOARD OF TRUSTEES MAINTAINS THESE RECORDS. FORM 990, PART VI, SECTION B, LINE 15 THE BUSINESS OFFICE PREPARES BENCHMARKING DATA ACQUIRED FROM NATIONAL AND REGIONAL INDUSTRY ORGANIZATIONS AND COMPARES THIS INFORMATION WITH PROJECTED COMPENSATION FOR ALL EMPLOYEES ON AN ANNUAL BASIS. THE HEAD OF SCHOOL'S COMPENSATION IS REVIEWED PERIODICALLY BY A SUB-COMMITTEE OF THE BOARD OF TRUSTEES IN CONJUNCTION WITH RENEWING THE HEAD OF SCHOOL'S CONTRACT; THIS SUB-COMMITTEE USES BENCHMARKING DATA FROM VARIOUS INDUSTRY SOURCES AND ALSO SEEKS ADVICE/COUNSEL FROM CONSULTANTS AND LEGAL COUNSEL DURING THE CONTRACT NEGOTIATION PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE POSTED TO THE BOARD WEBSITE AND MADE AVAILABLE TO THE GENERAL PUBLIC VIA HARD COPY INSPECTION IN THE BUSINESS OFFICE. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC 6104(D).