2017-04-25T17:12:31-05:00 2016-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Ste 500 San Ramon CA 945834600 990 2015-07-01 941186156 California School of Mechanical Arts CALI 4153334021 755 Ocean Avenue San Francisco CA 94112 Melanie Johnson CFO 4153334021 2017-04-24 1 Katy Brown P00650274 9257902600 2015 2021-01-29 14:40:06Z Melanie Johnson 755 Ocean Avenue San Francisco CA 94112 34758693 0 X www.lwhs.org X 1885 CA To develop qualities of the head, heart & hands that will serve students throughout their lives. 21 20 190 400 -66601 -66601 3801162 6243116 19242194 20685745 1057315 281716 -285386 71747 23815285 27282324 5060223 5326485 0 0 11805600 12807826 0 0 826420 5469246 5485509 22335069 23619820 1480216 3662504 81405723 84858089 24613201 24507599 56792522 60350490 X A private school with public purpose, Lick-Wilmerding develops the head, heart and hands of highly motivated students from all walks of life, inspiring them to become life-long learners who contribute to the world with confidence and compassion. L-W's public purpose begins with the School's legacy of serving, and being enriched by students from all walks of life. L-W furthers this purpose by producing graduates with the capacity, confidence, compassion and commitment to change the world. L-W's curriculum is both a catalyst and a vehicle for civic engagement, offering real world insights and inspiring students to contribute their time, talent and treasure to work that matters. The larger community is an extension of L-W's classrooms, providing students opportunities for thoughtful, effective problem solving and stewardship. L-W shares its innovative educational models, knowledge and resources with others who are committed to improving lives, prospects and possibilities for young people. 0 0 19213207 5326485 20685745 Lick-Wilmerding is a non-profit, independent, coeducational, college preparatory day school serving grades 9-12 with a tradition of integrating demanding academic courses with technical and fine arts. Endowed by San Francisco entrepreneur James Lick, the California School of Mechanical Arts opened its doors in 1895. Subsequently, the "Lick School" merged with the Wilmerding School of Industrial Arts and the Lux School of Industrial Training. The School's 490 students reflect Lick's strong commitment to cultural, social and socioeconomic diversity. 59% of students are self-identified as students of color. In 2015, there were 947 applicants for 128 places in the ninth grade; 128 ninth graders enrolled from 68 middle schools. The Flexible Tuition Program awarded over $5 million to 38% of the students. Our 56 full-time teachers and 5 part-time teachers, administrators and program directors hold 46 Master's degrees and 7 Doctorates. Performing, technical and fine arts teachers have supplemented their formal degrees with extensive work and performance experience. Out of eight total teaching blocks, students may choose to carry six or seven courses per semester, with the exception of Freshmen, who may take an eighth course from the Performing Arts department. In keeping with L-W's 121-year tradition, every student is required to complete two years of technical arts courses and to fulfill an annual requirement in service learning from the Public Purpose Program. 19213207 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 42 0 1 190 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 CA X Wilson Hong Controller 4153334021 755 Ocean Avenue San Francisco CA 94112 SAM FLEISCHMANN President 3.00 X X 0 0 0 TORI PETERSON Vice President 3.00 X X 0 0 0 PETER ENGEL Treasurer 3.00 X X 0 0 0 PAM HOMMEYER Secretary 3.00 X X 0 0 0 CHARLIE BULLOCK TRUSTEE 3.00 X 0 0 0 TOM CHAVEZ TRUSTEE 3.00 X 0 0 0 JOHN CLAWSON TRUSTEE 3.00 X 0 0 0 STEVE GUTTMANN TRUSTEE 3.00 X 0 0 0 PARKER HARRIS Start 712015 TRUSTEE 3.00 X 0 0 0 ALEX HOCHMAN TRUSTEE 3.00 X 0 0 0 DEIRDRE HOCKETT TRUSTEE 3.00 X 0 0 0 MISHA HURD Start 712015 TRUSTEE 3.00 X 0 0 0 KATHRYN KIMBALL TRUSTEE 3.00 X 0 0 0 WALLY MACDERMID TRUSTEE 3.00 X 0 0 0 WILLIAM MADISON TRUSTEE 3.00 X 0 0 0 SIMA MISRA TRUSTEE 3.00 X 0 0 0 ANDREW RICH Start 712015 TRUSTEE 3.00 X 0 0 0 TRICIA STONE TRUSTEE 3.00 X 0 0 0 DOUGLAS TOM TRUSTEE 3.00 X 0 0 0 GOLNAR YAZDI TRUSTEE 3.00 X 0 0 0 ERIC TEMPLE Head of School 40.00 X X 474903 0 33138 NANCY KEHOE Dir. of Alumni & Development 40.00 X 179159 0 21086 LISA WU Dir. of Enrollment 40.00 X 156892 0 29552 RANDALL BARNETT Assistant Head of School 40.00 X 153574 0 16920 DON RIZZI Faculty 40.00 X 129957 0 6694 ALAYNE HAGGERTY Co-dir. of college counseling 40.00 X 119445 0 14499 DANIEL HENZERLING Dir. of Technology 40.00 X 117778 0 8140 RICHARD ENGLAND Thru 63015 Former CFO 40.00 X 133147 0 10283 1464855 0 140312 30 1 1 0 EHDD 500 Treat Avenue 201 San Francisco CA 94110 Architectural Services 459990 Plant Construction Co 300 Newhall Street San Francisco CA 94124 Construction 200354 Planning Dept of San Francisco 1650 Mission Street 400 San Francisco CA 94103 City Permits 113212 3 92690 6150426 572710 6243116 Tuition and Fees 611600 20490007 20490007 School Activities 611600 195738 195738 20685745 633795 633795 142415 3526 138889 138889 138889 7104391 7445630 10840 -341239 -10840 -352079 -352079 12680 92690 16373 -3693 -3693 Auxiliary Income 900099 3152 3152 ubi from pass-through 900099 -66601 -66601 -63449 27282324 20685745 -66601 420064 33000 33000 5293485 5293485 950186 745354 204832 9486798 8318428 899946 268424 560286 488332 55383 16571 1063762 924132 105686 33944 746794 622586 94374 29834 23766 23766 50029 50029 161081 161081 100377 100377 1894289 1598953 111821 183515 227262 227262 884064 674024 210040 62732 45165 12826 4741 84252 62351 21901 603579 603579 1206511 883099 238853 84559 144977 144977 Parent association 42390 42390 Miscellaneous 200 200 23619820 19213207 3580193 826420 786 2802 9507001 12970490 1374993 3757006 30507 9035 358338 104064 104999 105274 5598463 5378843 39550800 20046840 18634696 19503960 39212958 37617630 5429927 5163263 1153055 245722 81405723 84858089 1505157 1993278 5536714 5692385 16813836 17571330 8100 24613201 24507599 X 10891914 11953753 23476460 25897571 22424148 22499166 56792522 60350490 81405723 84858089 X 3662504 -171137 66601 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45011772 81206 -36006 2045574 43011398 45840339 117383 1059820 2005770 45011772 41133735 557143 6231351 2081890 45840339 37608065 647052 5022825 2144207 41133735 41423524 307790 -1920905 2202344 37608065 0.05050 0.52350 0.42600 0 0 940608 1205607 2146215 32551892 16819555 15732337 3276816 3227285 49531 1575877 1575877 19503960 Limited Partnership Interest 3333949 F Alternative Investments 1829314 F 5163263 Tenant Deposits 8100 8100 X 21904202 -171137 -5293485 -5464622 27368824 -86500 -86500 27282324 18346234 19899 19899 18326335 5293485 5293485 23619820 Part V, Line 4: The School's endowment consists of funds established for a variety of purposes. Its endowment includes donor-restricted and board-designated endowment funds. As required by Generally Accepted Accounting Principles (GAAP), net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. Part X, Line 2: The School is a qualified organization exempt from Federal income and California franchise taxes under the provisions of Sections 501(c)(3) of the Internal Revenue Code and 23701(d) of the California Revenue and Taxation Code, respectively. The School recognizes the effect of income tax positions only if those positions are more likely than not of not being sustained, and changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The School has evaluated its current tax positions and has concluded that as of June 30, 2016, the School does not have any significant uncertain tax positions for which a reserve would be necessary. Part XI, Line 2d - Other Adjustments: Tuition Assistance -5,293,485. Part XI, Line 4b - Other Adjustments: Special Event Expenses -16,373. Rental Expenses Reclassed to Revenue -3,526. UBI from Business Pass-through Entities -66,601. Part XII, Line 2d - Other Adjustments: Rental Expenses Reclassed to Revenue 3,526. Special Event Expenses 16,373. Part XII, Line 4b - Other Adjustments: Tuition Assistance 5,293,485. 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 racially non-discriminatory policy is published annually in the San Francisco Chronicle. THE EVENT FOR $80K in 30 Days 105370 92690 12680 11765 4608 105370 92690 12680 11765 4608 16373 -3693 1 Aim High 2030 Harrison Street San Francisco CA 94110 943296338 501(c)(3) 13000 Support for the Organization's student programs Reality Changers 3910 University Avenue Ste 300-RC San Diego CA 92105 263757305 501(c)(3) 20000 Support for the Organization's student programs 2 0 Tuition Assistance 180 5293485 Part I, Line 2: The organization's Center of Civic Engagement Executive Director tracks the grants and/or assistance provided to the grantees on a regular basis. THE ORGANIZATION'S FLEX TUITION COMMITTEE GRANTS AND TRACKS THE TUITION ASSISTANCE PROVIDED TO THE GRANTEES ON A REGULAR BASIS. X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 ERIC TEMPLE Head of School 474753 0 0 0 150 0 24709 0 8429 0 508041 0 0 0 NANCY KEHOE Dir. of Alumni & Development 178907 0 0 0 252 0 12657 0 8429 0 200245 0 0 0 LISA WU Dir. of Enrollment 156770 0 0 0 122 0 7497 0 22055 0 186444 0 0 0 RANDALL BARNETT Assistant Head of School 153434 0 0 0 140 0 10802 0 6118 0 170494 0 0 0 RICHARD ENGLAND Thru 63015 Former CFO 133003 0 0 0 144 0 7146 0 3137 0 143430 0 0 0 Part I, Line 1a The School provided gross-up payments for its Head of School to cover taxes associated with reportable FMV of housing benefit (equivalent rent). Part I, Line 4b Eric Temple participated in a supplemental non-qualified retirement plan during FYE 06/30/16 and contributed $6,159. X 11 572710 FMV 0 1 0 Part I, Column (b): The number reported in column (b) represents the number of contributors. Form 990, Part VI, Section A, line 8b The organization does not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11 Upon completion of the Form 990, the audit committee meets with the external tax preparer and the Organization's Controller and CFO. After the audit committee has had an opportunity to review the entire return and resolve any issues, the return is approved by the Committee and the public disclosure version of the Form 990 is distributed to all members of the voting body prior to filing. But for the omission of the contributor information in Schedule B, the Organization would answer, "Yes" to question 11A, Part VI-B, Form 990. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy is completed annually by the board of trustees, officers, directors and key employees. A designated board member distributes the Conflict of Interest Policy and then collects and reviews the completed forms. Any potential conflict of interest can be addressed by the interested person before the board members. After which, the interested person will leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The president shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the Board of Trustees shall determine whether Lick-Wilmerding High School can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the Board of Trustees shall determine by a majority vote of the disinterested trustees whether the transaction or arrangement is in Lick-Wilmerding High School's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. If the Board of Trustees has reasonable cause to believe a trustee, officer, key employee, or non-trustee member of a committee of the Board of Trustees has failed to disclose actual or possible conflicts of interest, it shall inform such person of the basis for such belief and afford him or her an opportunity to explain the alleged failure to disclose. If, after hearing the response and after making further investigation as warranted by the circumstances, the Board of Trustees determines such person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Section B, line 15 The Chief Financial Officer presents to the Board of Trustees comparable salary data for the Head of School. The salary data is based on experience, similar school size and metropolitan area. The Board then reviews, sets and approves compensation for the Head of School. This process occurs approximately every two years. Compensation for the top management officials is set by the Head of School. The compensaton is also based on comparable experience, school size and metropolitan area. This process also occurs approximately every two years. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part XI, line 9: Unrelated Business Taxable Income from K-1's 66,601. Form 990, Part XII, Line 2c: The process has not changed from the prior year. 2 Charitable Remainder Trusts 2 Charitable Remainder Trust Investments CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0