2017-04-27T11:50:25-05:00 2016-06-30 941254756 HOOD & STRONG LLP 275 BATTERY STREET STE 900 SAN FRANCISCO CA 94111 990 2015-07-01 941629702 THE SAN FRANCISCO SCHOOL SANF 4152391410 300 GAVEN STREET SAN FRANCISCO CA 94134 JEANETTE MOORE DIR OF FINANCE & OPS 4152391410 2017-04-26 1 MAGA E KISRIEV P01008919 4157810793 2015 2021-01-29 14:40:06Z JEANETTE MOORE 300 GAVEN STREET SAN FRANCISCO CA 94134 11175545 0 X WWW.SFSCHOOL.ORG X 1966 CA PRIVATE SCHOOL THAT PROMISES TO PRACTICE RESPECT, EMBRACES DIVERSITY, AND INSPIRE PASSION TO LEARN. 25 20 116 120 0 0 539824 655149 8054444 8393099 85262 54331 124936 21939 8804466 9124518 1189035 1146178 0 0 5174079 5407418 0 0 351010 2175599 2386642 8538713 8940238 265753 184280 21010668 20740248 9098003 8628104 11912665 12112144 A PRIVATE SCHOOL THAT CULTIVATES AND CELEBRATES THE INTELLECTUAL, IMAGINATIVE, AND HUMANITARIAN PROMISE OF EACH STUDENT IN A COMMUNITY THAT PRACTICES MUTUAL RESPECT, EMBRACES DIVERSITY, AND INSPIRES A PASSION FOR LEARNING. 0 0 7744049 1146178 8393099 INSTRUCTION: INDEPENDENT SCHOOL OF UP TO 285 STUDENTS. FOR 2015-16 SCHOOL YEAR THERE WERE 276 STUDENTS: 76 MONTESSORI PRE-SCHOOL AND KINDERGARTEN, 105 ELEMENTARY AND 96 MIDDLE SCHOOL STUDENTS WITH A FACULTY RATIO OF 1:6 AND A RIGOROUS AND CHALLENGING INTELLECTUAL EXPERIENCE WITHIN A NUTURING EDUCATION ENVIRONMENT.INDEXED TUITION: THE SCHOOL DISTRIBUTED INDEXED TUITION TO APPROXIMATELY 70 STUDENTS. 7744049 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 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 48 0 1 116 1 0 0 0 0 0 0 0 0 0 0 X 25 20 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X JEANETTE MOORE DIRECTOR OF FIN & OPS 4152391410 300 GAVEN STREET SAN FRANCISCO CA 94134 ELLEN FEY BOARD CHAIR 2.00 X X 0 0 0 JAMES MACKSOOD VICE CHAIR 2.00 X X 0 0 0 STEVE MORRIS HEAD OF SCHOOL 40.00 X X 319283 0 21757 LOGAN CAMPBELL TEACHER/BOARD TRUSTEE 40.00 X 63886 0 5678 TIPHANI RUSSELL TEACHER/BOARD TRUSTEE 40.00 X 41281 0 8427 ELYSE WOLLAND TEACHER/BOARD TRUSTEE 40.00 X 83131 0 6764 JEANIE CHANG BOARD TRUSTEE 2.00 X 0 0 0 RUTH CHANG HESS BOARD TRUSTEE 2.00 X 0 0 0 SAM CUDDEBACK BOARD TRUSTEE 2.00 X 0 0 0 THOR DENMARK BOARD TRUSTEE 2.00 X 0 0 0 DEE DESMOND BOARD TRUSTEE 2.00 X 0 0 0 STEVE HOLMAN BOARD TRUSTEE 2.00 X 0 0 0 ANTON HONIKMAN BOARD TRUSTEE 2.00 X 0 0 0 NEIL KAYE BOARD TRUSTEE 2.00 X 0 0 0 BARBARA LANDOLT BOARD TRUSTEE 2.00 X 0 0 0 WHITNEY LARSON BOARD TRUSTEE 2.00 X 0 0 0 RICH LEVINE BOARD TRUSTEE 2.00 X 0 0 0 GABE LUCAS BOARD TRUSTEE 2.00 X 0 0 0 CATHY MANSHEL BOARD TRUSTEE 2.00 X 0 0 0 MICHAEL NORTHOVER BOARD TRUSTEE (THRU 4/1/16) 2.00 X 0 0 0 FRO ROSQUETA BOARD TRUSTEE 2.00 X 0 0 0 LORA BLUM BOARD TRUSTEE 2.00 X 0 0 0 CARLA SILVER BOARD TRUSTEE 2.00 X 0 0 0 JIM BUSTAMANTE BOARD TRUSTEE 2.00 X 0 0 0 MARIAN BALDAUF BOARD TRUSTEE 2.00 X 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREASURER 40.00 X 138386 0 12902 645967 0 55528 5 0 1 0 HINES SERVICES 91 LOST LAKE LANE CAMPBELL CA 95008 JANITORIAL 260055 1 116901 538248 56893 655149 TUITION 900099 7662000 7662000 PROGRAM FEES 900099 634803 634803 OTHER PROGRAM REVENUE 900099 96296 96296 8393099 28007 28007 2042259 2014742 1193 27517 -1193 26324 26324 57031 116901 35092 21939 21939 9124518 8393099 0 76270 1146178 1146178 583638 241951 308805 32882 3700753 3424597 84914 191242 207682 176530 20768 10384 586324 502777 62090 21457 329021 286248 29612 13161 27902 16584 11318 8563 8563 30500 30500 199852 167335 31618 899 20731 9604 3092 8035 114478 69934 44544 30874 26210 2811 1853 584179 566072 13996 4111 79368 41648 35449 2271 226502 223936 1396 1170 600442 573882 23561 2999 BAD DEBT EXPENSE 161369 17900 140535 2934 EDUCATIONAL ACTIVITIES 120788 120788 CLASSROOM SUPPLIES 74936 74624 16 296 FOOD SERVICE 71860 70030 999 831 34298 3805 29870 623 8940238 7744049 845179 351010 0 3695651 4554588 4471 572005 142567 20193 15265 104445 90400 15898422 4670674 11615468 11227748 3937821 2546979 187677 0 18471 3017167 21010668 20740248 639937 771955 3315978 3500329 5142088 4355820 9098003 8628104 X 9348207 9603803 908762 849950 1655696 1658391 11912665 12112144 21010668 20740248 184280 15199 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3103354 2695 59976 125000 3041025 3079814 9062 131478 117000 3103354 2663403 47224 476194 107007 3079814 2413873 12550 338665 100685 1000 2663403 2468595 42761 24505 121988 2413873 0.17560 0.54530 0.27910 0 0 501159 501159 12776847 3123676 9653171 923905 336542 587363 1604949 1159029 445920 91562 51427 40135 11227748 ASSETS HELD IN TRUST 3017167 3017167 X 7994732 15199 -1144985 -1129786 9124518 0 9124518 7795253 0 7795253 1144985 1144985 8940238 PART V, LINE 4: SAN FRANCISCO SCHOOL INTENDS TO USE ITS ENDOWMENT FUNDS TOWARDS THEIR OPERATING BUDGET, TEACHER WORKSHOPS, NEW LIBRARY BOOKS, GUEST SPEAKERS, AND THE MUSIC PROGRAM. PART X, LINE 2: THE SCHOOL IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE SCHOOL'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE -1,146,178. LOSS ON DISPOSAL OF ASSETS 1,193. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 1,146,178. LOSS ON DISPOSAL OF ASSETS -1,193. 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 POLICY IS POSTED ON THE SCHOOL'S WEBSITE, BROCHURES AND PUBLISHED ANNUALLY IN THE SAN FRANCISCO CHRONICLE. AUCTION 173932 116901 57031 35092 173932 116901 57031 35092 35092 21939 1 TUITION ASSISTANCE 70 1146178 PART I, LINE 2: THE SAN FRANCISCO SCHOOL SUBSCRIBES TO THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS) SERVICE. AFTER FAMILIES SUBMIT DETAILED FINANCIAL INFORMATION, SSS USES A PROPRIETARY METHODOLOGY TO RECOMMEND AN AMOUNT THAT EACH FAMILY CAN AFFORD FOR EDUCATIONAL EXPENSES. THE SCHOOL'S TUITION ASSISTANCE COMMITTEE, CONSISTING OF THE HEAD OF SCHOOL, DIRECTOR OF FINANCE AND OPERATIONS AND ADMISSIONS DIRECTOR, USES THIS FIGURE AS THE BASIS IN DETERMINING THE FINANCIAL AWARD CALCULATION. 1 X X X X X 0 0 0 0 0 0 0 0 0 STEVE MORRIS HEAD OF SCHOOL 319283 0 0 0 0 0 21200 0 557 0 341040 0 0 0 JEANETTE MOORE DIRECTOR OF FIN & OPS/TREASURER 138386 0 0 0 0 0 6620 0 6282 0 151288 0 0 0 A CALIFORNIA ENTERPRISE DEV 322273601 2010-12-29 4455000 SEE PART VI FOR DESCRIPTION 0 0 0 A 4362088 181000 4319000 2012 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 PART I, LINE A, COLUMN F ON DECEMBER 1, 2010, THE SAN FRANCISCO SCHOOL ENTERED INTO A LOAN AGREEMENT WITH FIRST REPUBLIC BANK AND CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY FOR A TAX-EXEMPT BANK LOAN OF $4.5 MILLION TO FINANCE THE SCHOOL'S BUILDING CONSTRUCTION PROJECT. THE DIFFERENCE BETWEEN THE ISSUE PRICE AND THE TOTAL PROCEEDS OF ISSUE IS THE ORIGINAL DISCOUNT OF $45,000 WHICH HAS BEEN SET TO BE AMORTIZED OVER THE LIFE OF THE LOAN. AS OF JUNE 30, 2016, $240,017 OF THE PRINCIPAL HAS BEEN PAID. BOARD TRUSTEE 60570 TUITION REMISSION BOARD TRUSTEE 85600 TUITION ASSISTANCE X 10 56893 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 6 ALL PARENTS OF CHILDREN ATTENDING THE SAN FRANCISCO SCHOOL ARE CONSIDERED MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A FAMILY MEMBERS OF THE CORPORATION ELECT THE FIFTEEN (15) CLASS A TRUSTEE SEATS FOR A THREE YEAR TERM. THE NOMINATING COMMITTEE OF THE BOARD DESIGNATES THREE (3) STAFF MEMBERS FOR THE CLASS B TRUSTEE SEATS, AND ONE ADDITIONAL CLASS B TRUSTEE SEAT IS THE HEAD OF SCHOOL. THE BOARD ELECTS THE SIX (6) CLASS C TRUSTEE SEATS FOR A THREE YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST VOTE TO APPROVE (1) DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, (2) A MERGER OR DISSOLUTION OF THE CORPORATION, AND (3) ANY AMENDMENT TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE TAX FORM 990 IS DRAFTED BY SAN FRANCISCO SCHOOL'S CONTROLLER IN COLLABORATION WITH THE SCHOOL'S ACCOUNTING FIRM. THE COMPLETED FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS, HEAD OF SCHOOL, CHAIR OF FINANCE COMMITTEE AND BOARD CHAIR. A COPY OF THE FORM 990 EXCLUDING SCHEDULE B IS PROVIDED TO CLASS A AND CLASS C TRUSTEES PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SAN FRANCISCO SCHOOL'S BOARD OF TRUSTEES ENFORCES THE CONFLICT OF INTEREST POLICY IN THE FOLLOWING MANNER: (1) BOARD MEMBERS ANNUALLY REVIEW CONFLICT OF INTEREST POLICY AND FILL OUT CONFLICT OF INTEREST QUESTIONNAIRES (2) TRAIN NEW TRUSTEES ON CONFLICT OF INTEREST POLICY (3) START EVERY BOARD MEETING WITH REVIEW OF AGENDA AND CONFLICT CHECK (4) REVIEW CONFLICT OF INTEREST POLICY AND BY-LAWS REGULARLY FOR CONFLICT ISSUES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION TO THE HEAD OF SCHOOL AND OTHER KEY MANAGEMENT EMPLOYEES WAS BENCHMARKED TO OTHER K-8 INDEPENDENT SCHOOLS OF SIMILAR SIZE IN THE SAN FRANCISCO BAY AREA. DATA WAS USED FROM THREE DIFFERENT SOURCES, 1) FEDERAL FORM 990, 2) STATISTICS FROM NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS) AND 3) STATISTICS FROM CAL-ISBOA (CALIFORNIA INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION). THE CLASS A AND CLASS C TRUSTEES APPROVE THE CONTRACT FOR THE HEAD OF SCHOOL. ALL OTHER HIGHER LEVEL EMPLOYEE COMPENSATION IS APPROVED BY THE HEAD OF SCHOOL, WITH A REVIEW ANNUALLY BY A COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST ARE IMMEDIATELY SUPPLIED FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).