2018-02-08T12:04:05-06:00 2017-07-31 410746749 CLIFTONLARSONALLEN LLP 6501 AMERICAS PARKWAY NE SUITE 500 ALBUQUERQUE NM 87110 990 2016-08-01 850196115 SANDIA SCHOOL SAND 5053383000 532 OSUNA NE ALBUQUERQUE NM 87113 DACIA CARD CPA BUSINESS MANAGER 5053383000 2018-02-08 1 STEPHEN E LIVINGSTON CPA P00317845 5058428290 67.137.57.251 2018-02-08 09:59:21 MS P EA19DCF31F2B256975808E93F06A6788556EF472 2248B41F0F3C242AFC8DF52B27E315492B3A32C9 2016 2021-01-29 14:40:06Z SANDIA PREPARATORY SCHOOL BILL SINFIELD 532 OSUNA NE ALBUQUERQUE NM 87113 17373841 0 X WWW.SANDIAPREP.ORG X 1965 NM ACADEMICS ARE OUR TOP PRIORITY, BALANCE IS OUR CORE VALUE, AND COMMUNITY MAKES US WHO WE ARE. OUR CHALLENGING, INNOVATIVE PROGRAM PREPARES EACH STUDENT FOR SUCCESS IN COLLEGE - AND BEYOND - AND INSPIRES EACH STUDENT TO FIND AND ACHIEVE HIS OR HER PURPOSE IN THE WORLD. 19 19 286 295 0 0 780100 802102 12850024 12651105 -535176 254215 600278 481703 13695226 14189125 3296509 3291810 0 0 6920614 7194717 0 0 281202 3991653 3992685 14208776 14479212 -513550 -290087 27674159 27677792 13996800 13387727 13677359 14290065 X SEE SCHEDULE O 0 0 8270612 12646410 INSTRUCTION - SANDIA SCHOOL SERVES APPROXIMATELY 553 STUDENTS IN GRADES 6-12 BY PROVIDING WELL BALANCED INSTRUCTION AND OTHER STUDENT ACTIVITIES THAT SUPPORTS THE QUEST FOR HUMAN EXCELLENCE AND INDIVIDUAL GROWTH. SANDIA PREP IS A COEDUCATIONAL INDEPENDENT DAY SCHOOL THAT HAS EDUCATED STUDENTS ON ITS ALBUQUERQUE, NEW MEXICO CAMPUS SINCE 1966. 3291810 3291810 FINANCIAL ASSISTANCE - SANDIA SCHOOL PROVIDED TUITION REMISSION AND FINANCIAL ASSISTANCE TO STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO ATTEND. THESE EXPENSES ARE USED TO HELP PAY THE TUITION FOR THOSE FINANCIALLY CHALLENGED STUDENTS, WHICH COMPRISE 40% OF THE STUDENT BODY. 370529 436231 SUMMER PROGRAMS - SANDIA SCHOOL OFFERS A SUMMER PROGRAM TO COMPLEMENT THE REGULAR SCHOOL YEAR PROGRAM FOR OUR CURRENT STUDENTS, AS WELL AS PROVIDE A SAFE AND EDUCATIONALLY CHALLENGING ENVIRONMENT FOR YOUNGER STUDENTS WHEN REGULAR SCHOOLS ARE NOT IN SESSION. OUR SUMMER PROGRAM RECENTLY SERVED APPROXIMATELY 400 STUDENTS FROM AGES 5-18. 11932951 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 1 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 23 1 1 286 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD NH WI X X DACIA CARD CPA 5053383000 532 OSUNA RD NE ALBUQUERQUE NM 87113 PATRICK D ALLEN TRUSTEE 5.00 X 0 0 0 ELIZABETH KIRSCHNER CHAIR 5.00 X X 0 0 0 TODD SANDOVAL VICE CHAIR 5.00 X X 0 0 0 LOVIE BEY MD TRUSTEE 5.00 X 0 0 0 SUSAN PRZEKURAT EPSTEIN TRUSTEE 5.00 X 0 0 0 PETE HENDERSON TRUSTEE 5.00 X 0 0 0 LINDA KIER TRUSTEE 5.00 X 0 0 0 JERRY M LOVATO TRUSTEE 5.00 X 0 0 0 APRIL CAMILLI MARKER TRUSTEE 5.00 X 0 0 0 SHARI CORDOVA TRUSTEE 5.00 X 0 0 0 BRANDON SAYLOR TRUSTEE 5.00 X 0 0 0 VAHID STAPLES TREASURER 5.00 X X 0 0 0 PATRICK WESTERFIELD SECRETARY 5.00 X X 0 0 0 DOUG CLARK TRUSTEE 5.00 X 0 0 0 ARIC COFFMAN TRUSTEE 5.00 X 0 0 0 JEFF LAWRENCE TRUSTEE 5.00 X 0 0 0 RAY NELSON TRUSTEE 5.00 X 0 0 0 AL PARK TRUSTEE 5.00 X 0 0 0 DOMINIC SERNA TRUSTEE 5.00 X 0 0 0 ED STREET TRUSTEE 5.00 X 0 0 0 BILL SINFIELD HEAD OF SCHOOL 40.00 X 214306 0 28082 DACIA CARD CPA BUSINESS MANAGER 40.00 X 11180 0 920 JULIE COOK DIRECTOR OF DEVELOPMENT 40.00 X 111450 0 7263 336936 0 36265 2 0 1 0 0 802102 175250 802102 STUDENT TUITION & FEES 611710 12214874 12214874 SUMMER PROGRAM 611710 436231 436231 12651105 139741 139741 32665 12648 20017 20017 20017 3235027 3120553 114474 114474 114474 42350 27612 14738 14738 39315 23903 15412 15412 OTHER INCOME 611710 431536 431536 431536 14189125 13082641 0 304382 X 3291810 3291810 314684 73225 168234 73225 5767424 4398493 1306369 62562 216363 164173 50595 1595 437766 331114 102299 4353 458480 338063 110770 9647 10811 10811 137049 137049 35250 35250 106240 106240 96436 71108 23299 2029 86129 63508 20809 1812 355488 343362 11193 933 351080 339104 11055 921 957793 924270 28734 4789 142991 138114 4502 375 SUMMER PROGRAMS 370529 370529 EQUIPMENT RENTAL AND MA 344415 332666 10845 904 INSTRUCTIONAL EXPENSE 307892 307892 STUDENT ACTIVITIES 176314 176314 514268 269206 127005 118057 14479212 11932951 2265059 281202 2958 3008 3309833 3490860 266526 224583 334198 228383 160891 165543 76975 112943 30874053 14068247 17394735 16805806 5948211 6479364 179832 167302 27674159 27677792 391091 302490 4036628 4471754 7906047 7494037 1663034 1119446 13996800 13387727 X 8534919 8688894 990642 1347096 4151798 4254075 13677359 14290065 27674159 27677792 X -290087 369306 533487 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 33.95 0 0 1 1 10.00 0 6495207 55451 587347 308944 6829061 6421032 210130 166606 302561 6495207 6531983 4120 171845 286916 6421032 5133741 1108325 595314 305397 6531983 4604589 7780 768106 26894 219840 5133741 0.25630 0.61610 0.12760 0 0 1643329 1643329 23119555 10001579 13117976 2933464 2366871 566593 3177705 1699797 1477908 16805806 CAPITAL LEASE LIABILITY 19607 INTEREST RATE SWAP CONTRACT 1099339 STUDENT DEPOSITS 500 1119446 14435003 369306 -152341 216965 14218038 35250 -64163 -28913 14189125 13822297 64163 64163 13758134 35250 685828 721078 14479212 PART II, LINE 3: THE ORGANIZATION HELD 1 PROPERTY WITH CONSERVATION EASEMENTS ATTACHED THAT THEY HAD OBTAINED ON THE PROPERTIES. PART II, LINE 5: THE SCHOOL COMPLETED A POLICY AFTER 7/31/11 FOR MONITORING, INSPECTION, AND ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. PART II, LINE 9: THERE IS NO REVENUE ASSOCIATED WITH THE EASEMENT. THE EXPENSES ARE RECOGNIZED AS THEY ARE INCURRED. THE ESTIMATED VALUE OF THE LAND SUBJECT TO A CONSERVATION EASEMENT IS CARRIED AS AN ASSET (NON-DEPRECIABLE LAND) ON THE BALANCE SHEET OF THE SCHOOL. THE ORGANIZATION RECEIVED THE EASEMENT PROPERTY IN TWO INSTALLMENTS IN DECEMBER 2007 AND JUNE 2008. PART V, LINE 4: THE SCHOOL'S ENDOWMENT PRIMARILY COMES FROM DONOR GIFTS, SO IT IS THE SCHOOL'S POLICY TO USE THE FUNDS IN ACCORDANCE WITH THE DONOR INTENT. FUNDS ARE INVESTED TO YIELD BOTH CASH INCOME AND APPRECIATE IN VALUE. ANNUAL DISTRIBUTIONS, NOT TO EXCEED 5% OF THE THREE YEAR AVERAGE BALANCE, SUPPORT THE VARIOUS PROGRAMS OF THE SCHOOL AS SPECIFIED BY THE DONOR, OR GENERAL SCHOOL OPERATIONS, IF THE GIFT WAS UNRESTRICTED. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 533,487. TUITION REMISSION DEDUCTED FROM TUITION REVENUE ON FINANCIAL STATEMENTS -685,828. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADDITIONAL RENTAL EXPENSES DEDUCTED FROM RENTAL INCOME ON 990 -12,648. SPECIAL EVENT & GAMING EXPENSES DEDUCTED FROM REVENUES ON 990 -51,515. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL RENTAL EXPENSES DEDUCTED FROM RENTAL INCOME ON 990 12,648. SPECIAL EVENT & GAMING EXPENSES DEDUCTED FROM REVENUES ON 990 51,515. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION REMISSION DEDUCTED FROM TUITION REVENUE ON FINANCIAL STATEMENTS 685,828. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SANDIA PREPARATORY SCHOOL COMMUNICATES ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE, IN THE ADMISSION BROCHURE, IN THE STUDENT HANDBOOK, THROUGH PAID ADVERTISING IN LOCAL NEWSPAPERS AND ALL NEWS RELEASES AND MEDIA ALERTS. ANNUAL GOLF TOURNAMENT 42350 42350 500 14061 12679 333 39 42350 42350 500 14061 12679 333 39 27612 14738 39315 23903 0 39315 23903 23903 15412 NM 1 0 1 0 1.00000 DACIA CARD CPA 532 OSUNA RD NE ALBUQUERQUE NM 87113 0 JULIE COOK DIRECTOR OF DEVELOPMENT 0 ORGANIZED AND MANAGED THE FUNDRAISING RAFFLE OF A VEHICLE. JULIE WAS NOT PAID ADDITIONAL COMPENSATION FOR THESE SERVICES. X 0 1 TUITION REMISSION 35 685828 REDUCTION OF TUITION DUE FINANCIAL AID 234 2605982 REDUCTION OF TUITION PART I, LINE 2: APPLICANTS FOR FINANCIAL AID MUST SUBMIT CERTAIN FINANCIAL INFORMATION TO AN OUTSIDE SERVICE (SCHOOL & STUDENT SERVICE IN PRINCETON, NJ) WHICH ESTABLISHES A LEVEL OF NEED FOR AID, BASED ON THE FAMILY'S TOTAL FINANCIAL SITUATION. WITH THIS BASIC INFORMATION, THE SANDIA PREPARATORY SCHOOL FINANCIAL AID COMMITTEE, HEREIN "COMMITTEE", CONSIDERS EACH CASE ON ITS MERITS, TAKING INTO ACCOUNT ALL ADDITIONAL AVAILABLE INFORMATION. THE MAIN FACTORS CONSIDERED RELATIVE TO EACH STUDENT ARE FINANCIAL NEED, GRADE LEVEL AND SPACE AVAILABLE IN THAT GRADE, SCHOLASTIC ACHIEVEMENT OF THE STUDENT, THE STUDENT'S CONTRIBUTION TO THE LIFE OF THE SCHOOL, AND THE LENGTH OF TIME THE STUDENT HAS BEEN AT THE SCHOOL. THE COMMITTEE SETS PRELIMINARY GUIDELINES FOR THE AMOUNTS TO BE AWARDED IN EACH GRADE. THESE LIMITS MAY BE ADJUSTED AS THE COMMITTEE PROCEEDS WITH THE DETERMINATION OF FINANCIAL AID GRANTS. X X 1 0 X X 0 0 0 0 0 0 0 0 0 BILL SINFIELD HEAD OF SCHOOL 210000 0 0 0 4306 0 10600 0 17482 0 242388 0 0 0 PART I, LINE 1A THE HEAD OF THE SCHOOL RECEIVES A VEHICLE ALLOWANCE THAT IS GROSSED UP FOR TAXES. A VILLAGE OF LOS RANCHOS DE ALBUQUERQUE 850236091 2007-08-17 10000000 CONSTRUCTION OF GYM, CLASSROOMS, PERFORMING ARTS, INSTRUCTIONAL SPACES 0 0 0 A 2505963 10000000 77025 8000000 1922975 2009 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 1 COMPASS BANK 20.000000000000 0 0 0 0 0 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: VILLAGE OF LOS RANCHOS DE ALBUQUERQUE DATE THE REBATE COMPUTATION WAS PERFORMED: 03/31/2014 X MISC EQUIP 8 146051 ESTIMATED FMV X FR PRIZES 27 15703 ESTIMATED FMV X SUPPLIES 24 13496 ESTIMATED FMV 0 1 0 PART I, COLUMN (B): THE NUMBER LISTED IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART III, LINE 1 THE JOY OF LIVING AND LEARNING IS AT THE CENTER OF ALL WE DO. SANDIA PREPARATORY SCHOOL PROVIDES REMARKABLE OPPORTUNITIES FOR INTELLECTUAL AND PERSONAL GROWTH WITHIN A CHALLENGING AND BALANCED PROGRAM. AS AN EXTENSION OF OUR FAMILIES, SANDIA PREP'S DIVERSE COMMUNITY INSPIRES STUDENTS TO FIND THEIR ACADEMIC FOCUS, TALENTS, AND CREATIVITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BUSINESS MANAGER, THEN BY THE FINANCE COMMITTEE. AFTER ANY REQUIRED REVISIONS ARE MADE, IT IS THEN PRESENTED TO THE ENTIRE BOARD FOR THEIR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR WHICH EXPLAINS THE OCCASIONS THAT MIGHT GIVE RISE TO CONFLICTS AND THE ANSWERS ARE REVIEWED BY THE CFO. ANY TRUSTEE WITH A POTENTIAL CONFLICT OF INTEREST IS INSTRUCTED NOT TO VOTE ON ANY BOARD PROPOSALS THAT PERTAIN TO THE AREA OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS DETERMINED BY AN INDEPENDENT BOARD OF TRUSTEES. KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE HEAD OF SCHOOL. THE SCHOOL USES INFORMATION DERIVED FROM ITS PROFESSIONAL MEMBERSHIP ORGANIZATIONS FOR USE IN SETTING PARAMETERS FOR THE HEAD OF SCHOOL'S SALARY. OTHER SALARIES ARE ESTABLISHED WITHIN BUDGETARY CONSTRAINTS AND CLOSELY FOLLOW THE LOCAL MARKET RATES FOR SIMILAR POSITIONS. THE DETERMINATION AND APPROVAL OF COMPENSATION FOR THE HEAD OF SCHOOL IS PROPERLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BASED UPON SPECIFIC REQUESTS BY INDIVIDUALS OR ORGANIZATIONS. FORM 990, PART IX, LINE 24E CAFETERIA EXPENSES: PROGRAM SERVICE EXPENSES 156,558. MANAGEMENT AND GENERAL EXPENSES 5,104. FUNDRAISING EXPENSES 425. TOTAL EXPENSES 162,087. FUNDRAISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 155,960. TOTAL EXPENSES 155,960. ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 116,485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,485. BAD DEBTS: PROGRAM SERVICE EXPENSES 93,508. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 12,717. TOTAL EXPENSES 106,225. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 14,843. MANAGEMENT AND GENERAL EXPENSES 4,864. FUNDRAISING EXPENSES 424. TOTAL EXPENSES 20,131. CAPITAL EXPENDITURES: PROGRAM SERVICE EXPENSES 16,945. MANAGEMENT AND GENERAL EXPENSES 552. FUNDRAISING EXPENSES 46. TOTAL EXPENSES 17,543. FACILITY RENTAL EXPENSES TO PAGE 9: PROGRAM SERVICE EXPENSES -12,648. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -12,648. GAMING EXPENSE TO PAGE 9: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -23,903. TOTAL EXPENSES -23,903. FUNDRAISING EXPENSE TO PAGE 9: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -27,612. TOTAL EXPENSES -27,612. FORM 990, PART XI, LINE 9: UNREALIZED GAIN (LOSS) ON SWAP AGREEMENT 533,487. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.