2017-02-15T00:00:00-06:00 2016-06-30 111986323 MARCUM LLP 101 MONTGOMERY STREET 1900 SAN FRANCISCO CA 94104 990 2015-07-01 942289521 REDWOOD DAY SCHOOL REDW 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 MATT DUKE CFO/COO 5105340800 2017-02-16 1 STEVEN H BOULTBEE P01228676 4154326200 2015 2021-01-29 14:40:06Z JOHN LOESER 3245 SHEFFIELD AVENUE OAKLAND CA 94602 11155712 0 X WWW.RDSCHOOL.ORG X 1975 CA TO PROVIDE INDEPENDENT SCHOOL EDUCATION FOR CHILDREN IN GRADES K THROUGH 8. 21 21 123 300 0 0 2242091 901608 9359524 10129586 116 154 79352 51333 11681083 11082681 1287955 1427606 0 0 6058289 6223616 19998 0 412004 2589160 2422917 9955402 10074139 1725681 1008542 17466301 25042466 5307747 11875370 12158554 13167096 X REDWOOD DAY SCHOOL CULTIVATES A DIVERSE, INCLUSIVE COMMUNITY THAT ENGAGES, PREPARES, AND INSPIRES K THROUGH 8 STUDENTS TO THRIVE ACADEMICALLY, CONTRIBUTE TO SOCIETY, AND LEAD HEALTHY, MEANINGFUL LIVES. 0 0 8555561 1427606 10146389 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 370 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.CONTINUED ON SCHEDULE O.OUR PARENTS AND GUARDIANS ACTIVELY SUPPORT THE PROGRAM IN A MYRIAD OF WAYS, FROM PARTICIPATING IN THE PARENT GUARDIAN ASSOCIATION, VARIOUS COMMITTEES, TO IN-CLASS AND AROUND SCHOOL VOLUNTEERING. RDS 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. 8555561 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 62 0 1 123 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X AMANDA PICETTI 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 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 TAKU MIYASHITA TRUSTEE 3.00 X 0 0 0 STEPHANIE OANA TRUSTEE 3.00 X 0 0 0 BILL OWENS TRUSTEE 3.00 X 0 0 0 ALEXIS PELOSI TRUSTEE 3.00 X 0 0 0 KATE STECHSCHULTE TRUSTEE 3.00 X 0 0 0 STEVEN TINDALL 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 DIRK TEN GROTENHUIS TRUSTEE 3.00 X 0 0 0 ANDI OWEN TRUSTEE 3.00 X 0 0 0 DAGMAR SEROTA CHAIR 5.00 X X 0 0 0 MARY WALTER VICE CHAIR 5.00 X X 0 0 0 GALIA SZURLEY SECRETARY 3.00 X X 0 0 0 JOHN LOESER HEAD OF SCHOOL 50.00 X 242417 0 27528 MATTHEW DUKE CFO/COO FROM FEBRUARY 2016 50.00 X 0 0 0 PATRICIA SCHNEDAR CFO TO DECEMBER 2015 50.00 X 134731 0 11956 CHERYL TING ASSISTANT HEAD OF SCHOOL 40.00 X 104245 0 16328 DENISE BRELAND DIRECTOR OF STUDENT LIFE 40.00 X 105880 0 20917 KELLY NELSON LOWER SCHOOL DIRECTOR 40.00 X 106535 0 13050 693808 0 89779 5 0 1 0 OLIVER AND COMPANY 1300 SOUTH 51ST STREET RICHMOND CA 94804 CONSTRUCTION 4519412 STUDIO BONDY ARCHITECTURE 110 LINDEN STREET SUITE 110 OAKLAND CA 94607 ARCHITECTURE 275563 HIXSON AND ASSOCIATES 389 BELLEVUE AVE OAKLAND CA 94610 CONSTRUCTION MANAGEMENT 114125 4 44201 857407 93637 901608 TUITION AND FEES 900099 9744412 9744412 AUXILIARY PROGRAMS 900099 385174 385174 10129586 154 154 34530 0 34530 34530 34530 73031 44201 73031 0 OTHER REVENUE 900099 16803 16803 16803 11082681 10146389 0 34684 1427606 1427606 415899 227545 174132 14222 4535592 4128552 238322 168718 260176 236757 13796 9623 659135 590423 44273 24439 352814 311496 28277 13041 19621 19621 82600 82600 239517 83130 156387 43439 34095 9344 57074 57074 178803 62847 113416 2540 318541 281237 25530 11774 18315 7734 10581 25927 23741 1496 690 23199 20482 1859 858 628802 555164 50396 23242 52016 45924 4169 1923 ACADEMIC PROG SUPPLIES 248766 248766 STUDENT ACTIVITIES 170857 170857 BAD DEBT 123825 28146 95679 PGA ACTIVITIES 49654 20508 10102 19044 141961 84646 40448 16867 10074139 8555561 1106574 412004 2473857 3505764 1462351 1081996 1671466 1356390 306876 401755 16554558 5895376 10321287 10659182 1230464 8037379 17466301 25042466 1116522 2603213 3613898 3648326 0 4418332 0 890249 577327 315250 5307747 11875370 X 10471142 12015001 1656729 1121412 30683 30683 12158554 13167096 17466301 25042466 1008542 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30683 15 30698 30683 30683 30683 30683 30683 30683 30683 30683 0.00000 1.00000 0.00000 0 0 983666 983666 2354943 805959 1548984 11668074 3818014 7850060 1130872 908489 222383 417003 362914 54089 10659182 CONSTRUCTION IN PROGRESS 7984120 LANDSCAPING IN PROGRESS 43284 TECHNOLOGY IN PROGRESS 9975 8037379 CAPITAL DEPOSITS 315250 315250 X 9728106 -1427606 -1427606 11155712 -73031 -73031 11082681 8719564 73031 73031 8646533 1427606 1427606 10074139 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR GENERAL SCHOOL FUNCTIONS. PART X, LINE 2: 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, 2016, 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 PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AWARDS -1,427,606. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -73,031. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 73,031. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDS 1,427,606. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A NOTICE WAS PLACED IN THE SAN FRANCISCO CHRONICLE DATED JUNE 6, 2016 STATING THE NON-DISCRIMINATORY POLICY AS TO STUDENTS. PGA AUCTION 97415 36215 61200 61200 PGA BOOK FAIR COMMITTEE 14747 5327 9420 9420 1 5070 2659 2411 2411 117232 44201 73031 73031 73031 0 1 FINANCIAL AID 105 1427606 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 X X 0 0 0 0 0 0 0 0 0 JOHN LOESER HEAD OF SCHOOL 217417 0 25000 0 0 0 14612 0 12916 0 269945 0 0 0 A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2015-07-16 8000000 SEE BELOW 0 0 0 A 4418332 4418332 0 0 0 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, 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: NO FILING IS REQUIRED AT THIS TIME. X 9 93637 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 COPIES OF THE 990 ARE DISTRIBUTED TO THE AUDIT COMMITTEE MEMBERS TO REVIEW AND POSTED TO THE BOARD OF TRUSTEES WEBSITE FOR MEMBERS OF THE BOARD TO REVIEW AND COMMENT. SCHEDULES ITEMIZING INDIVIDUAL DONORS AND THEIR CONTRIBUTIONS ARE REMOVED FROM THE COPY OF THE 990 USED FOR BOARD REVIEW. 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 15A COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED AND REVIEWED BY A SUBCOMMITTEE OF THE BOARD OF TRUSTEES - THE EXECUTIVE COMMITTEE. THIS COMMITTEE BENCHMARKS COMPENSATION PACKAGES FOR HEADS OF SCHOOL FROM COMPARABLE SCHOOLS AND CONSULTS WITH EXECUTIVE PLACEMENT AGENCIES TO DETERMINE A COMPENSATION PACKAGE THAT WOULD ATTRACT AND RETAIN THE PROPER CANDIDATE FOR THE HEAD OF SCHOOL POSITION. SALARIES FOR OTHER KEY EMPLOYEES AND MANAGERS ARE BENCHMARKED AGAINST SIMILAR POSITIONS IN COMPARABLE SCHOOLS; HOWEVER, AN OUTSIDE AGENCY IS NOT USED TO DETERMINE THESE COMPENSATION LEVELS AND THE EXECUTIVE COMMITTEE IS NOT CONSULTED TO DETERMINE THESE COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC MAY REQUEST REDWOOD DAY SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BY CONTACTING THE SCHOOL. THE SCHOOL WILL PROVIDE COPIES OF ALL SUCH DOCUMENTS REQUESTED WITHIN A REASONABLE AMOUNT OF TIME. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.