2017-05-12T10:23:18-05:00 2016-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2015-07-01 941375791 MARIN COUNTRY DAY SCHOOL MARI 4159275900 5221 PARADISE DRIVE CORTE MADERA CA 94925 KATHY JONES TREASURER 4159275900 2017-05-11 1 MAGA E KISRIEV P01008919 4157810793 2015 2021-01-29 14:40:06Z LUCINDA LEE KATZ 5221 PARADISE DRIVE CORTE MADERA CA 94925 31420793 0 X WWW.MCDS.ORG X 1956 CA MCDS OFFERS A CURRICULUM WHICH INCLUDES A THOROUGH GROUNDING IN TRADITIONAL ACADEMIC DISCIPLINES. 24 21 258 250 0 0 3022425 7140064 19018596 20026834 7935750 729420 109912 113102 30086683 28009420 3094093 3214791 0 0 14692650 16082396 47106 62125 910926 5637749 5744990 23471598 25104302 6615085 2905118 73994108 77360715 37636771 38194228 36357337 39166487 X OUR SCHOOL IS A COMMUNITY THAT INSPIRES CHILDREN TO DEVELOP A LOVE OF LEARNING, THOUGHTFUL PERSPECTIVES AND A DIVERSITY OF SKILLS; NURTURES IN EACH OF THEM A DEEP SENSE OF RESPECT, RESPONSIBILITY, AND COMPASSION; AND CHALLENGES THEM TO WORK TOWARD A BETTER WORLD. 0 0 16871016 2681213 17652058 THE SCHOOL HAS 588 TOTAL STUDENTS IN K-8 WITH THE SCHOOL YEAR BEGINNING ON 9/2/15 AND ENDING ON 6/8/16. THE ENROLLMENT NUMBERS WERE CONSISTENT WITH BUDGETING, CLASSROOM SIZE, NUMBER OF FACULTY AND STAFF, AND THE CAMPUS. 863413 150937 989045 SCHOOL BUS SERVICE WAS PROVIDED TO 380 STUDENTS THROUGHOUT THE SCHOOL YEAR. THIS INCLUDED 363 ROUND TRIPS AND 17 ONE WAY TRIPS FOR THE SCHOOL YEAR BEGINNING ON 9/2/15 AND ENDING ON 6/8/16. THESE NUMBERS ARE CONSISTENT WITH BUDGETING AND THE SCHOOL'S COMMITMENT TO THE ENVIRONMENT BY MINIMIZING THE NUMBER OF CARS COMMUTING BACK AND FORTH FROM SCHOOL. 1911572 296303 682707 THE STUDENT SUPPORT SERVICES (TUTORING)IS AN INTEGRAL PART OF THE SCHOOL OPERATIONS TO SUPPORT STUDENT DEVELOPMENT AND SUCCESS. OVER 100+ STUDENTS RECEIVE MONTHLY TUTORING SESSIONS AFTER SCHOOL AND AN ADDITIONAL 35 UPPER SCHOOL STUDENTS PARTICIPATE IN THE TRANSITION TUTORING PROGRAM DURING SCHOOL HOURS. THE PROGRAM CONTINUES TO INCREASE ANNUALLY. 936271 86338 745326 AFTERSCHOOL CHILD CARE AND ENRICHMENT PROGRAMS ARE OFFERED THROUGHOUT THE SCHOOL YEAR AND SUMMER. THESE PROGRAMS ARE AN INTEGRAL PART OF THE STUDENTS' EDUCATION IN THE ARTS, MUSIC, SPORTS, AND COOPERATION AND FURTHER THE COMMUNITY SPIRIT THAT THE SCHOOL IS COMMITTED TO. APPROXIMATELY 125 STUDENTS PARTICIPATE IN AFTER SCHOOL CHILD CARE AND ENRICHMENT PROGRAMS DAILY. 936271 86338 745326 20582272 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 123 0 1 258 1 0 0 0 0 0 1 1 0 0 0 0 X 24 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X BOB COHN 4159275924 5221 PARADISE DR CORTE MADERA CA 949252107 ANN ALPERS TRUSTEE 2.00 X 0 0 0 PAM BONNIE TRUSTEE 2.00 X 0 0 0 TAD BUCHANAN TRUSTEE 2.00 X 0 0 0 PETER CHUNG TRUSTEE 2.00 X 0 0 0 ERICA DAO VICE CHAIR 4.00 X 0 0 0 SUSAN DECKER TRUSTEE 2.00 X 0 0 0 AMY ELIOT TRUSTEE 2.00 X 0 0 0 MANOLO ESPINOSA TRUSTEE 2.00 X 0 0 0 SIMON FRANKEL TRUSTEE 2.00 X 0 0 0 STEPHEN GALLOWAY TRUSTEE 2.00 X 0 0 0 HOLLY HAGENS TRUSTEE 2.00 X 0 0 0 PAUL HERMAN TRUSTEE 2.00 X 0 0 0 JAY JACOBS CHAIR 8.00 X 0 0 0 MEG KREHBIEL TRUSTEE 2.00 X 0 0 0 MELISSA MA TRUSTEE 2.00 X 0 0 0 BILL MCGLASHAN TRUSTEE 2.00 X 0 0 0 JON MURCHINSON TRUSTEE 2.00 X 0 0 0 ANDY NAKAHATA VICE CHAIR 4.00 X 0 0 0 ANDRE NEUMANN-LORECK TRUSTEE 2.00 X 0 0 0 JUMEE PARK TRUSTEE 2.00 X 0 0 0 JOHN PARSONS TRUSTEE 2.00 X 0 0 0 KARA PARSONS TRUSTEE 2.00 X 0 0 0 ERIC UPIN TRUSTEE 2.00 X 0 0 0 LISA WILLIAMS TRUSTEE 2.00 X 0 0 0 LUCINDA LEE KATZ HEAD OF SCHOOL 60.00 X 389072 0 91797 KATHY JONES TREASURER 60.00 X 208161 0 36203 SUSAN WALKER SECRETARY 60.00 X 105905 0 34860 BARBARA KRAEMER COOK DIVISION HEAD 60.00 X 200815 0 36845 BARRY BISHOP FACULTY 40.00 X 150133 0 18451 MATT PEARSON FACULTY 40.00 X 141048 0 8420 JANET MCCANN FACULTY 40.00 X 135829 0 17149 KELLI RICE FACULTY 40.00 X 130591 0 16104 1461554 0 259829 24 0 1 0 EHDD ARCHITECTS 500 TREAT AVENUE SAN FRANCISCO CA 94110 ARCHITECTURAL SERVICES 1380056 EQUITY COMMUNITY BUILDERS LLC 38 KEYES AVENUE SUITE 201 SAN FRANCISCO CA 94129 CONSTRUCTION PROJECT MANAGEMENT SERVICES 118548 PAULA LEDUC FINE CATERING 1350 PARK AVENUE EMERYVILLE CA 94608 EVENT CATERING SERVICES 103418 MOBILE MODULAR MANAGEMENT CORP 5700 LAS POSITAS ROAD LIVERMORE CA 94551 MODULAR ROOM RENTAL SERVICE 101634 4 307819 6832245 371906 7140064 TUITION & FEES 611600 17652058 17652058 TRANSPORTATION 611600 989045 989045 STUDENT SUPPORT SERVICES 611600 682707 682707 OTHER RELATED REVENUE 611600 583745 583745 BOOK FAIR 611600 119279 119279 20026834 722466 722466 65263 11164 54099 54099 54099 3243207 3236253 6954 6954 6954 180657 307819 163956 16701 16701 OTHER INCOME 900099 42302 42302 42302 28009420 20069136 0 800220 3214791 3214791 817388 817388 12445945 10515050 1468151 462744 509849 425691 64796 19362 1375045 1145168 197855 32022 934169 764538 134231 35400 37135 37135 62277 62277 62125 62125 29946 29946 623915 422138 170275 31502 98391 375 26447 71569 136954 8892 124709 3353 249158 207083 22185 19890 308295 266983 20656 20656 138892 81885 56440 567 84202 73305 10897 821290 772013 49277 1588850 1493519 95331 122449 26000 96449 CURRICULUM/CLASSROOM SU 844783 844783 FOOD SERVICE 340487 320058 20429 ADMINISTRATIVE & OFFICE 173396 136176 37220 EVENTS EXPENSE 84570 84570 25104302 20582272 3611104 910926 1584369 760491 10230325 11202427 111000 2975830 1914333 1565145 333661 260509 41169876 10860885 29486787 30308991 30333633 30287322 73994108 77360715 2341879 2716522 10912167 11514996 24382725 23962710 37636771 38194228 X 6496039 5820993 17465071 20822913 12396227 12522581 36357337 39166487 73994108 77360715 2905118 -95968 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18400432 126354 160309 762157 17924938 17784326 336623 973430 693947 18400432 15271921 201692 2938674 627961 17784326 13741415 150057 1998604 618155 15271921 13774533 176785 417894 627797 13741415 0.00000 0.69860 0.30140 0 0 225756 225756 35160134 9008260 26151874 3344548 1852625 1491923 2439438 2439438 30308991 X 24625253 -95968 -3214791 -3310759 27936012 73408 73408 28009420 21816103 -73408 -73408 21889511 3214791 3214791 25104302 PART V, LINE 4: THE ORGANIZATION'S OBJECTIVE IS TO MAINTAIN PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH THE SCHOOL HAS ADOPTED. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. GENERALLY, THE STATUTE OF LIMITATIONS FOR EXAMINATION BY THE TAX AUTHORITIES WOULD BE LIMITED TO YEARS 2013 AND 2012 AND SUBSEQUENT FOR U.S. FEDERAL AND CALIFORNIA PURPOSES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE -3,214,791. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASSED TO REVENUE -11,164. NET FUNDRAISING EXPENSES RECLASSED TO EXPENSES 84,572. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASSED TO REVENUE 11,164. NET FUNDRAISING EXPENSES RECLASSED TO EXPENSES -84,572. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE 3,214,791. 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 NON-DISCRIMINATORY NOTICE REQUIRED OF ALL 501(C)(3) ORGANIZATIONS WAS PUBLISHED IN THE JUNE 6, 2016 SAN FRANCISCO CHRONICLE. X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 3350 CHICAGO IL 60601 FUNDRAISING CAMPAIGN 0 4614562 61485 4553077 4614562 61485 4553077 CA COMMUNITY DINNER DANCE 426338 245681 180657 27924 99701 1000 34531 WALKATHON 57321 57321 800 483659 303002 180657 27924 99701 1800 34531 163956 16701 1 TUITION ASSISTANCE 120 3214791 PART I, LINE 2: THE ONLY GRANTS GIVEN BY THE SCHOOL ARE IN THE FORM OF TUITION ASSISTANCE. SELECTION PROCESS FOR TUITION ASSISTANCE AWARDS FAMILIES WHO HAVE QUESTIONS ABOUT THEIR ABILITY TO AFFORD TUITION AT THE TOP OF THE INDEX ARE ENCOURAGED TO SUBMIT FINANCIAL INFORMATION TO SCHOOL AND STUDENT SERVICES (SSS) BY NAIS (THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS). SSS ESTIMATES A FAMILY'S ABILITY TO PAY SCHOOL COSTS BASED ON THE ANALYSIS OF THEIR INCOME, EXPENSES, AND ASSETS AND SENDS A CONFIDENTIAL REPORT OF FINANCIAL CONTRIBUTION (RFC) TO THE SCHOOL OR SCHOOLS INDICATED BY THE FAMILY. MCDS MAKES AN ADDITIONAL ADJUSTMENT TO ACCOUNT FOR THE COST OF LIVING IN THE SAN FRANCISCO BAY AREA, ASSESSES THE RFC IN THE CONTEXT OF THE SCHOOL BUDGET, AND MAKES A TUITION DETERMINATION THAT TAKES INTO ACCOUNT THE FINANCIAL CALCULATION AND OTHER CIRCUMSTANCES REPORTED BY THE FAMILY THAT WOULD IMPACT AFFORDABILITY. FAMILIES RESUBMIT FINANCIAL INFORMATION EACH YEAR AND TUITION DETERMINATIONS ARE REVIEWED ANNUALLY. ALLOCATION OF THE BUDGET IN SUPPORT OF INDEXED TUITION IS FIRST TO CURRENTLY ENROLLED FAMILIES, THEN TO SIBLINGS AND FACULTY/STAFF APPLICANTS, THEN TO OTHER APPLICANT FAMILIES. THE % OF INDEXED TUITION ESTABLISHED IN THE INDIVIDUAL FINANCIAL REVIEW IS APPLIED TO ALL PROGRAM FEES BY THE SCHOOL BUSINESS OFFICE WHICH IS MONITORED CONTINUOUSLY THROUGHOUT FINANCIAL REVIEWS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 LUCINDA LEE KATZ HEAD OF SCHOOL 379410 0 9662 0 0 0 13250 0 78547 0 480869 0 0 0 KATHY JONES TREASURER 208161 0 0 0 0 0 10508 0 25695 0 244364 0 0 0 BARBARA KRAEMER COOK DIVISION HEAD 200815 0 0 0 0 0 10041 0 26804 0 237660 0 0 0 BARRY BISHOP FACULTY 150133 0 0 0 0 0 7729 0 10722 0 168584 0 0 0 JANET MCCANN FACULTY 135829 0 0 0 0 0 7624 0 9525 0 152978 0 0 0 PART I, LINE 1A NAME: LUCINDA LEE KATZ A QUALIFIED HOUSING ALLOWANCE WAS PROVIDED TO LUCINDA LEE KATZ, HEAD OF SCHOOL, IN THE AMOUNT OF $64,715. THIS BENEFIT IS EXCLUDED FROM TAXABLE COMPENSATION UNDER IRC SECTION 119. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2013-12-19 25123750 REFINANCE FOR CONSTRUCTION 0 0 0 A 25000000 24953534 170216 24953534 2010 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 0 PART IV, LINE 2C, COLUMN A REBATE COMPUTATION WAS PERFORMED AS OF 6/30/2012. 182077 TUITION ASSISTANCE FINANCIAL AID FOR TUITION X 17 153427 FAIR MARKET VALUE X AUCTION ITEMS 791 218479 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 JOHN PARSONS AND KARA PARSONS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE SCHOOL'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO/TREASURER AND THE CONTROLLER FOR THEIR FINAL REVIEW. THE CFO/TREASURER FORWARDED THE FORM 990 TO THE HEAD OF SCHOOL, FINANCE COMMITTEE CHAIR, AND BOARD CHAIR AND REVIEWED WITH THEM PRIOR TO FILING THE FORM 990. THE HEAD OF SCHOOL, FINANCE COMMITTEE CHAIR, AND BOARD CHAIR WERE ENCOURAGED TO REVIEW THE FORM 990 AND TO ASK THE CFO/TREASURER, SHOULD THEY HAVE ANY QUESTIONS. THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS AT A BOARD MEETING PRIOR TO THE FORM 990 FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE OR OFFICER HAS A DUTY TO PLACE THE INTERESTS OF MCDS FOREMOST IN ANY DEALINGS INVOLVING MCDS AND HAS A CONTINUED RESPONSIBILITY TO COMPLY WITH THE REQUIREMENTS OF THE CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ON AN ANNUAL BASIS, EACH TRUSTEE AND OFFICER IS REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT OF CONFLICT POLICY THAT STATES: "I ACKNOWLEDGE THAT I HAVE READ AND UNDERSTAND MCDS'S CONFLICT-OF-INTEREST POLICY AND AGREE TO BE BOUND BY IT. IF I AM, OR IF I BECOME, AWARE OF ANY RELATIONSHIP, INTEREST, OR SITUATION DURING THE PAST YEAR INVOLVING MYSELF OR A RELATED PERSON TO ME THAT WAS NOT REPORTED IN ACCORDANCE WITH THE POLICY, I AGREE TO DO SO WITHIN TEN (10) BUSINESS DAYS OF TODAY'S DATE OR UPON MY DISCOVERY OF SUCH A SITUATION AS APPLICABLE." FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS COMPETITIVE COMPENSATION INFORMATION BOTH FROM OTHER SCHOOL'S 990'S AND FROM CALISBOA AND NAIS DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.