2018-01-09T13:20:56-06:00 2016-06-30 264022510 HARRIS & CO PLLC 2289 S BONITO WAY STE 100 MERIDIAN ID 83642 990 2015-07-01 841373475 RIVERSTONE INTERNATIONAL SCHOOL INC RIVE 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 MARK LIEBICH CHAIRMAN 2084245000 2018-01-08 1 JOSH TYREE P01431021 2083338965 2017-12-27 2015 2021-01-29 14:40:06Z X MARK LIEBICH 5521 WARM SPRINGS AVE BOISE ID 83716 6660295 0 X WWW.RIVERSTONESCHOOL.ORG X 1996 ID THE SCHOOL IS A UNIQUE INDEPENDENT SCHOOL THAT OFFERS AN EDUCATION BASED ON THE WORLD-RENOWNED PROGRAMS AND THE PHILOSOPHY OF THE INTERNATIONAL BACCALAUREATE ORGANIZATION. THROUGH A STRONG FOUNDATION BUILT ON THE FIVE PILLARS OF ACADEMIC EXCELLENCE, INTERNATIONAL UNDERSTANDING, COMMUNITY AND SERVICE, LEADERSHIP BY EXAMPLE, AND OUTDOOR EDUCATION, THE SCHOOL KNOWS AND NURTURES EVERY CHILD AND ENSURES THAT THEY REACH THEIR POTENTIAL IN A RESPECTFUL ENVIRONMENT. 15 15 88 0 0 0 1500005 1857839 4466512 4484550 26581 -82288 74708 112755 6067806 6372856 0 0 0 0 3190696 3249263 0 0 101207 1893183 1668802 5083879 4918065 983927 1454791 9099148 10443255 5663052 5553839 3436096 4889416 X THE SCHOOL IS A UNIQUE INDEPENDENT SCHOOL THAT OFFERS AN EDUCATION BASED ON THE WORLD-RENOWNED PROGRAMS AND THE PHILOSOPHY OF THE INTERNATIONAL BACCALAUREATE ORGANIZATION. THROUGH A STRONG FOUNDATION BUILT ON THE FIVE PILLARS OF ACADEMIC EXCELLENCE, INTERNATIONAL UNDERSTANDING, COMMUNITY AND SERVICE, LEADERSHIP BY EXAMPLE, AND OUTDOOR EDUCATION, THE SCHOOL KNOWS AND NURTURES EVERY CHILD AND ENSURES THAT THEY REACH THEIR POTENTIAL IN A RESPECTFUL ENVIRONMENT. 0 0 4111845 4484550 PRIVATE SCHOOLING PROGRAM DEDICATED TO ACADEMIC EXCELLENCE AND GROWTH OF ITS STUDENTS; APPROXIMATELY 330 STUDENTS SERVED. 4111845 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 88 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 MARK LIEBICH CHAIR/TRUSTEE 4.00 X 0 0 0 JUAN CARLOS DUQUE VICE CHAIR/TRUSTEE 2.00 X 0 0 0 SCOTT PETERSON TREASURER/TRUSTEE 2.00 X 0 0 0 BRIAN BAVA SECRETARY/TRUSTEE 2.00 X 0 0 0 LINDA CLARK-SANTOS TRUSTEE 1.00 X 0 0 0 CHRIS GEFFROS TRUSTEE 1.00 X 0 0 0 TORY GOLTRY TRUSTEE 1.00 X 0 0 0 SUZANNE LONG TRUSTEE 1.00 X 0 0 0 TOM MAHONEY TRUSTEE 1.00 X 0 0 0 JOHN PERL II TRUSTEE 1.00 X 0 0 0 JEFF RUSSELL TRUSTEE 1.00 X 0 0 0 SUE PIERSON TRUSTEE 1.00 X 0 0 0 HEATHER SCHULZE TRUSTEE 1.00 X 0 0 0 BEN SCHWARTZMAN TRUSTEE 1.00 X 0 0 0 NICOLE TOELDTE TRUSTEE 1.00 X 0 0 0 ROBERT CARIGNAN HEAD OF SCHOOL 50.00 X 95615 0 11404 95615 0 11404 0 0 0 0 0 1857839 1857839 TUITION AND FEES 611110 4407920 4407920 STUDENT ACTIVITIES 611110 74630 74630 2000 2000 4484550 29677 29677 134351 134216 112100 135 -112100 -111965 -111965 153878 41123 112755 112755 6372856 4484550 0 30467 121201 100597 16968 3636 2523551 2108312 348554 66685 389737 324500 54728 10509 214774 179309 29744 5721 17486 17486 69190 69190 70362 70362 225403 207086 18317 95873 74095 18265 3513 39075 39075 18392 18392 192104 158029 28578 5497 226198 191199 29353 5646 85765 85765 FACULTY REMISSION 198049 198049 REPAIRS 110146 110146 OUTDOOR ACTIVITIES 76538 76538 STUDENT ACTIVITIES 60560 60560 183661 180193 3468 4918065 4111845 705013 101207 131498 164783 703296 2148214 406416 475155 111603 50580 33693 36174 9253672 1809483 7574232 7444189 138410 124160 9099148 10443255 483230 813864 641810 415295 4406132 4167099 17135 15501 114745 142080 5663052 5553839 X 3275484 3531081 160612 358335 1000000 3436096 4889416 9099148 10443255 1454791 -1471 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1009582 1551221 28341 2589144 1013967 -4385 1009582 0.55580 0.44420 0 0 1368000 1368000 6751099 1273352 5477747 767466 211715 555751 367107 324416 42691 7444189 INTEREST RATE SWAP 142080 142080 X 6412508 -1471 41123 39652 6372856 0 6372856 4959188 41123 41123 4918065 0 4918065 PART X, LINE 2: UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2016 OR 2015. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE NETTED AGAINST REVENUES 41,123. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE NETTED AGAINST REVENUES 41,123. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY PUBLISHED IN LOCAL NEWSPAPER. AUCTION 153878 153878 15310 2981 300 22532 153878 153878 15310 2981 300 22532 41123 112755 A IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 NONEAVAIL 2009-12-30 4627000 REFINANCE OF SCHOOL LAND AND BUILDING CONSTRUCTION LOANS 0 0 0 A 1090000 4627000 92540 4534460 2009 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 1 KEYBANK 5.900000000000 0 0 0 0 0 AMENDED RETURN THE ORGANIZATION IS AMENDING THE 2015 FORM 990 TO REPORT A TAX-EXEMPT BOND ISSUE WITH AN OUTSTANDING PRINCIPAL AMOUNT OF MORE THAN $100,000 AS OF THE LAST DAY OF THE TAX YEAR. THE ORGANIZATION HAS AMENDED THE FOLLOWING PARTS AND SCHEDULES OF THE 2015 FORM 990 RETURN: PART IV, LINE 24A - THIS IS NOW MARKED YES TO INDICATE A TAX-EXEMPT BOND ISSUE WITH AN OUTSTANDING PRINCIPAL AMOUNT OF MORE THAN $100,000 AS OF THE LAST DAY OF THE TAX YEAR. SCHEDULE K - THIS SCHEDULE HAS BEEN COMPLETED AND ADDED TO 2015 FORM 990 TO REPORT A TAX-EXEMPT BOND ISSUE WITH AN OUTSTANDING PRINCIPAL AMOUNT OF MORE THAN $100,000 AS OF THE LAST DAY OF THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF FORM 990 IS DISTRIBUTED TO ALL TRUSTEES. THE TRUSTEES REVIEW THE FORM 990 BEFORE FILING AND REPORT ANY ITEMS OF CONCERN. THE BOARD OF TRUSTEES VOTES TO APPROVE THE FILING OF FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD CHAIR MONITORS THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF ANY TRUSTEES BELIEVE A CONFLICT OF INTEREST EXISTS, THEY ARE EXCLUDED FROM COMMENTING AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 KEY EMPLOYEE EMPLOYMENT CONTRACTS ARE APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MAINTAINED AT THE ORGANIZATION'S PLACE OF BUSINESS AND MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.