2017-05-11T10:22:21-05:00 2016-06-30 410746749 CLIFTONLARSONALLEN LLP 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2015-07-01 237120625 CROSSROADS SCHOOL FOR ARTS & SCIENCES CROS 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BARBARA S WHITNEY DIRECTOR OF FINANCE & OP 3108297391 2017-05-10 1 BARED DILACAR P00157338 6267933600 2017-05-03 2015 2021-01-29 14:40:06Z ROB RIDDLE 1714 21ST STREET SANTA MONICA CA 90404 52962426 0 X WWW.XRDS.ORG X 1971 CA CROSSROADS IS AN INDEPENDENT SCHOOL FOR APPROXIMATELY 1170 STUDENTS. 28 28 601 475 0 0 10880535 6964208 40859536 43422302 1344049 1265383 611566 1028822 53695686 52680715 6879373 7402010 0 0 28438177 29693597 0 0 2483777 10318438 11305037 45635988 48400644 8059698 4280071 142704419 136046804 59231141 49576471 83473278 86470333 X CROSSROADS SCHOOL FOR ARTS AND SCIENCES IS AN INDEPENDENT SCHOOL FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 0 0 41177177 7402010 43422302 CROSSROADS SCHOOL FOR ARTS AND SCIENCES (THE "SCHOOL") FOUNDED IN 1971, IS AN INDEPENDENT SCHOOL FOR APPROXIMATELY 1170 STUDENTS IN GRADES KINDERGARTEN THROUGH 12, WITH TWO CAMPUSES IN SANTA MONICA, CALIFORNIA. THE SCHOOL WAS FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 41177177 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 103 0 1 601 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAULA DOBBINS 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BOB FRIEDMAN BOARD CHAIR 10.00 X X 0 0 0 NAT TRIVES BOARD VICE CHAIR 10.00 X X 0 0 0 JEFF WORTHE BOARD VICE CHAIR 10.00 X X 0 0 0 DARLENE CHAN BOARD VICE CHAIR 10.00 X X 0 0 0 JEFF LIPP SECRETARY 10.00 X X 0 0 0 BOB DAVENPORT TREASURER 10.00 X X 0 0 0 ANDY BAUM BOARD MEMBER 5.00 X 0 0 0 MICHELLE BROOKAMAN BOARD MEMBER 5.00 X 0 0 0 JUAN CARRILLO BOARD MEMBER 5.00 X 0 0 0 CHRISTOPHER CHEE BOARD MEMBER 5.00 X 0 0 0 ANN COLBURN BOARD MEMBER 5.00 X 0 0 0 EMILIO DIEZ BARROSO BOARD MEMBER 5.00 X 0 0 0 MARY FARRELL BOARD MEMBER 5.00 X 0 0 0 NICOLE HOEGL BOARD MEMBER 5.00 X 0 0 0 NADA KIRKPATRICK BOARD MEMBER 5.00 X 0 0 0 MICHAEL LEVIN BOARD MEMBER 5.00 X 0 0 0 TED MILLER BOARD MEMBER 5.00 X 0 0 0 MARC MILLMAN BOARD MEMBER 5.00 X 0 0 0 IRIS MINK BOARD MEMBER 5.00 X 0 0 0 SHARON NAZARIAN BOARD MEMBER 5.00 X 0 0 0 DAVID OFFER BOARD MEMBER 5.00 X 0 0 0 ELAINE PARKER-GILLS BOARD MEMBER 5.00 X 0 0 0 LOIS REINIS BOARD MEMBER 5.00 X 0 0 0 ILENE RESNICK-WEISS BOARD MEMBER 5.00 X 0 0 0 TRACY SERETEAN BOARD MEMBER 5.00 X 0 0 0 BRUCE STERN BOARD MEMBER 5.00 X 0 0 0 DAVID TANNENBAUM BOARD MEMBER 5.00 X 0 0 0 TOM WERNER BOARD MEMBER 5.00 X 0 0 0 BOB RIDDLE HEAD OF SCHOOL 40.00 X 436513 0 145510 BARBARA WHITNEY DIRECTOR OF FINANCE & OP 40.00 X 198737 0 45114 JEFFREY GUCKERT ASSISTANT HEAD OF SCHOOL 40.00 X 161713 0 65074 JOAN MARTIN DIRECTOR OF ELEMENTARY SCHOOL 40.00 X 160209 0 27818 ROXANNE ZAZZARO DIRECTOR OF UPPER SCHOOL 40.00 X 154054 0 21125 MORGAN SCHWARTZ DIRECTOR OF MIDDLE SCHOOL 40.00 X 144113 0 47740 PATRICK MAHANY DIRECTOR OF ADVANCEMENT 40.00 X 162028 0 70795 1417367 0 423176 46 0 1 0 BENCHMARK CONTRACTORS INC 3330 OCEAN PARK BLVD SANTA MONICA CA 904053240 CONSTRUCTION 3079912 PAUL W SPEER INC 7141 VALJEAN AVE VAN NUYS CA 91406 CONSTRUCTION 1699401 MISSION SCHOOL TRANSPORTATION 6414 HOLLISTER AVENUE GOLETA CA 93117 TRANSPORTATION 369891 KRUEGER INTERNATIONAL INC PO BOX 204576 DALLAS TX 753204576 LAB FURNITURE 283472 CARNEY SANDOE & ASSOCIATES 5070 NORTH HWY A1A STE 260 VERO BEACH FL 629639942 RECRUITER CONSULTANT 101765 5 512757 6451451 359583 6964208 TUITION AND FEES 611600 41657008 41657008 AUXILIARY ACTIVITIES 611710 1765294 1765294 43422302 1265383 1265383 798101 130102 667999 667999 667999 0 512757 133845 -133845 -133845 17764 17764 0 OTHER INCOME 900099 224171 224171 FINANCE CHARGE INCOME 900099 164116 164116 PARKING FEE 900099 106381 106381 494668 52680715 43422302 0 2294205 7402010 7402010 813169 115714 408169 289286 22943622 20150036 1692492 1101094 1272520 1111674 91605 69241 2968903 2355959 413759 199185 1695383 1474605 125187 95591 147080 147080 49725 49725 110312 110312 1148439 685652 278246 184541 22267 16178 800 5289 192993 113476 56466 23051 1897823 1552904 293181 51738 78851 57690 7485 13676 325699 256887 51203 17609 890301 890301 1565957 1252765 266213 46979 429992 429992 INSTRUCTIONAL SUPPLIES 1192869 722313 449236 21320 EQUIPMENT RENTAL, REPAI 699614 674957 4998 19659 FINANCIAL AID REMISSION 689245 689245 PRINTING AND PUBLICATIO 496137 237416 23901 234820 1367733 987403 269632 110698 48400644 41177177 4739690 2483777 12155857 11991545 4559765 1738264 5512291 3841078 184715 259867 82209 42613 1692772 1278739 107124530 21350411 83612562 85774119 31944220 26523095 2960028 4597484 142704419 136046804 5507398 3058333 17404791 11809778 31000000 30267283 4134935 3893271 1184017 547806 59231141 49576471 X 53737367 70179332 21985886 8135413 7750025 8155588 83473278 86470333 142704419 136046804 4280071 -1283016 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18034864 405563 -137462 533242 17769723 18089112 259548 272789 586585 18034864 16674374 29750 1907132 522144 18089112 15626523 238110 1315494 505753 16674374 15964054 53276 92270 483077 15626523 0.40720 0.13380 0.45900 0 0 43949848 43949848 49109573 9426256 39683317 5699833 4856076 843757 8365276 7068079 1297197 85774119 RETIREMENT AGREEMENT FOR FORMER PRESIDENT 1214209 UNAMORTIZED LOAN ISSUANCE COST -666403 547806 X 44277400 -1283016 -7402010 -8685026 52962426 -281711 -281711 52680715 41280345 281711 281711 40998634 7402010 7402010 48400644 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 47 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING FINANCIAL AID, FACILITIES AND GENERAL OPERATIONS OF THE SCHOOL. PART X, LINE 2: THE SCHOOL IS A NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE CODE. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES GENERALLY THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -7,402,010. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -130,102. FUNDRAISING EXPENSES -133,845. COST OF GOODS SOLD -17,764. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 130,102. FUNDRAISING EXPENSES 133,845. COST OF GOODS SOLD 17,764. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,402,010. 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 SCHOOL PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT IN HEDGE FUNDS N/A 2740962 0 0 0 0 0 0 2740962 0 2740962 0 0 0 0 0 0 CABARET 2016 512757 512757 23263 36786 73796 512757 512757 23263 36786 73796 133845 -133845 1 FINANCIAL AID 280 7402010 N/A N/A PART I, LINE 2: FINANCIAL AID/SCHOLARSHIPS ARE GRANTED TO STUDENTS BASED ON FINANCIAL NEED AS DETERMINED BY TUITION REDUCTION FUND COMMITTEE CHAIRED BY DIRECTOR OF FINANCE AND OPERATIONS, AND ALSO ARE AWARDED ON A RACIALLY NON-DISCRIMINATORY BASIS. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 BOB RIDDLE HEAD OF SCHOOL 436513 0 0 0 0 0 131200 0 14310 0 582023 0 0 0 BARBARA WHITNEY DIRECTOR OF FINANCE & OP 198737 0 0 0 0 0 16327 0 28787 0 243851 0 0 0 JEFFREY GUCKERT ASSISTANT HEAD OF SCHOOL 161713 0 0 0 0 0 14017 0 51057 0 226787 0 0 0 JOAN MARTIN DIRECTOR OF ELEMENTARY SCHOOL 160209 0 0 0 0 0 13067 0 14751 0 188027 0 0 0 ROXANNE ZAZZARO DIRECTOR OF UPPER SCHOOL 154054 0 0 0 0 0 12324 0 8801 0 175179 0 0 0 MORGAN SCHWARTZ DIRECTOR OF MIDDLE SCHOOL 144113 0 0 0 0 0 12348 0 35392 0 191853 0 0 0 PATRICK MAHANY DIRECTOR OF ADVANCEMENT 162028 0 0 0 0 0 14464 0 56331 0 232823 0 0 0 PART I, LINE 1A AS STATED IN THE HEAD OF SCHOOL'S CONTRACT DATED JUNE 15, 2009, THE SCHOOL PROVIDES HIM WITH AN TAXABLE AMOUNT REASONABLY SUFFICIENT TO PERMIT HIM TO ENTERTAIN, TRAVEL AND ATTEND APPROPRIATE CONFERENCES ON BEHALF OF THE SCHOOL AND TO TAKE HIS COMPANION WITH HIM, AT THE SCHOOL'S EXPENSE, TO AT LEAST TWO CONVENTIONS OR CONFERENCES PER YEAR. IN ADDITION, THE SCHOOL PAYS THE COST OF THE HEAD OF SCHOOL'S LEGAL COUNSEL WITH RESPECT TO DRAFTING AND NEGOTIATION OF HIS EMPLOYMENT AGREEMENT. THE HEAD OF SCHOOL SHOULD SUBMIT TO THE SCHOOL'S BUSINESS OFFICE AN ITEMIZED ACCOUNT OF ALL SUCH EXPENDITURES, SETTING FORTH THE DATE, THE PURPOSE FOR WHICH EACH EXPENDITURE WAS INCURRED, AND THE AMOUNTS THEREOF, TOGETHER WITH SUCH RECEIPTS SHOWING PAYMENTS AS MAY BE REQUIRED BY THE SCHOOL'S POLICIES. PART I, LINE 4B THE SCHOOL PROVIDES A 457F DEFERRED COMPENSATION PLAN TO THE HEAD OF SCHOOL. DURING 2015, THE SCHOOL CONTRIBUTED $110,000 TO THE PLAN. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2015-04-13 31000000 PAYOFF OLD BOND AND PURCHASE NEW BUILDING. 0 0 0 A 31000000 17698862 13301138 2015 1 0 1 1 A 0 1 0 0 0.05000 0.00000 0.05000 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 X 32 359583 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS MADE UP OF EIGHT MEMBERS (THE OFFICERS AND TWO MEMBERS OF THE BOARD OF TRUSTEES). THE EXECUTIVE COMMITTEE SHALL DISCUSS AND CONSIDER AND SUBMIT TO THE BOARD OF TRUSTEES ALL MATTERS TO BE PROPERLY APPROVED BY THE BOARD OF TRUSTEES AND, IN ORDER TO EXPEDITE THE TRANSACTION OF BUSINESS, SHALL HAVE ALL OF THE POWERS OF THE BOARD OF TRUSTEES EXCEPT WHERE APPLICABLE LAW LIMITS SUCH POWERS. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WAS REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD ALONG WITH THE CHAIR OF THE FINANCE COMMITTEE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A QUESTIONNAIRE IS DISTRIBUTED TO THE BOARD MEMBERS AND OFFICERS REQUESTING DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST. WHEN POSSIBLE, DISCLOSURES ARE DIRECTED IN WRITING TO THE SECRETARY OF THE BOARD, CHAIRPERSON OR PRESIDENT WHO TOGETHER WITH THE AUDIT COMMITTEE ARE RESPONSIBLE FOR THE ADMINISTRATION OF THE POLICY. BOARD MEMBERS OR OFFICERS WHO HAVE DECLARED OR BEEN FOUND TO HAVE A CONFLICT OF INTEREST IN ANY MATTER BEFORE THE BOARD ARE REFRAINED FROM PARTICIPATING IN CONSIDERATION OF A PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD REQUESTS INFORMATION OR INTERPRETATION OF THE PERSON OR PERSONS INVOLVED. THE PERSON OR PERSONS INVOLVED ARE NOT ALLOWED TO VOTE ON SUCH MATTERS AND ARE NOT ALLOWED TO BE PRESENT AT THE TIME OF VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S AND CFO'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE, INCLUDING COMPARISONS WITH LOCAL, REGIONAL AND NATIONAL PEER SCHOOLS; PARTICIPATION IN TWO NATIONAL EXECUTIVE COMPENSATION AND BENEFITS SURVEY PROVIDES COMPARABLE DATA. OUTSIDE COMPENSATION CONSULTANTS ARE USED. CEO'S CONTRACT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. NAP SM LLC 1714 21ST STREET SANTA MONICA CA 90404 352432054 REAL ESTATE HOLDING CA 548277 7438322 CROSSROADS SCHOOL FOR ARTS & SCIENCES