2016-04-26T18:37:37-05:00 2015-06-30 410746749 CLIFTONLARSONALLEN LLP 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2014-07-01 330729698 SAGE HILL SCHOOL SAGE 9492191310 20402 NEWPORT COAST DRIVE NEWPORT COAST CA 92657 KATHLEEN S WILK CFO 9492191312 2016-04-25 1 ALAN HARRISON P00157337 6267933600 2016-04-25 2014 2016-08-17 19:52:53Z KATHLEEN S WILK 20402 NEWPORT COAST DRIVE NEWPORT COAST CA 92657 23896352 0 X WWW.SAGEHILLSCHOOL.ORG X 1996 CA A PRIVATE COED HIGH SCHOOL THAT INSPIRES IN THEIR STUDENTS A LOVE OF KNOWLEDGE. 27 27 163 300 0 0 3313532 5122104 15713131 17471707 440122 500660 36591 99065 19503376 23193536 1859290 2188384 0 0 9705241 10532179 0 22246 1281659 7309276 8181424 18873807 20924233 629569 2269303 94100678 95890759 32986723 32633046 61113955 63257713 X WE INSPIRE IN OUR STUDENTS A LOVE OF KNOWLEDGE AND THE ABILITY TO USE THAT KNOWLEDGE CREATIVELY, COMPASSIONATELY AND COURAGEOUSLY THROUGHOUT THEIR LIVES.SAGE HILL SCHOOL'S COMMITMENT TO ACADEMIC EXCELLENCE, OUR OUTSTANDING COLLEGE PREPARATION, AND OUR UNWAVERING DEDICATION TO A PUBLIC PURPOSE HAVE PROVIDED A TRANSFORMATIVE EXPERIENCE FOR OUR STUDENTS. ACADEMIC EXCELLENCE - SAGE HILL OFFERS A RIGOROUS, COMPREHENSIVE CURRICULUM THAT CHALLENGES AND INSPIRES STUDENTS TO TAKE RISKS, THINK CRITICALLY, AND USE WHAT THEY LEARN IN CLASS IN THE WORLD BEYOND OUR CAMPUS. OUR WORLD-CLASS EDUCATORS TEACH CLASSES THAT AVERAGE FIFTEEN STUDENTS AND FOSTER CURIOSITY, DISCOVERY, AND A PASSION FOR LEARNING. 0 0 15877356 2188384 17471707 NON-DENOMINATIONAL HIGH SCHOOL WITH A CURRENT ENROLLMENT OF APPROXIMATELY 500 STUDENTS. EVERY SCHOOL PROGRAM EMPHASIZES RESPECT, A COMMITMENT TO OTHERS, AND A SENSE OF COMMUNITY. IN ADDITION TO SAGE HILL'S EXEMPLARY ACADEMIC PROGRAM, THE SCHOOL'S STRONG OFFERINGS IN ATHLETICS, SERVICE LEARNING, AND ARTS GIVE EVERY STUDENT THE OPPORTUNITY TO EXPLORE THEIR EXTRACURRICULAR PASSIONS. SAGE HILL SCHOOL'S PROGRAM EMBRACES A PUBLIC PURPOSE THAT EXTENDS BEYOND ITS CAMPUS, AND INVOLVES EVERY STUDENT AND TEACHER AT THE SCHOOL, WHO ENGAGE WITH OUR LOCAL AND GLOBAL COMMUNITIES, BROADENING THEIR LEARNING EXPERIENCE BEYOND THE CLASSROOM AND DISCOVERING OPPORTUNITIES TO SERVE WITH COMPASSION AND CONVICTION. 15877356 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 1 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 56 0 1 163 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 1 0 0 0 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 0 CA X KATHLEEN S WILK 9492190100 20402 NEWPORT COAST DRIVE NEWPORT COAST CA 92657 MIKE BOLEN TRUSTEE 1.00 X 0 0 0 VICKI U BOOTH TRUSTEE 1.00 X 0 0 0 ROSHANTHA CHANDRARATNA TRUSTEE 1.00 X 0 0 0 LILLIAN CHUNG TRUSTEE 1.00 X 0 0 0 MARK DANNER TRUSTEE 1.00 X 0 0 0 DAVID FISHMAN TRUSTEE 1.00 X 0 0 0 MADELINE GORDON TRUSTEE 1.00 X 0 0 0 LORELLEN GREEN TRUSTEE 1.00 X 0 0 0 JANET HADLEY TRUSTEE 1.00 X 0 0 0 RANDY HEYLER TRUSTEE 1.00 X 0 0 0 DOUGLAS HODGE TRUSTEE 1.00 X 0 0 0 MICHELLE MERAGE-JANAVS TRUSTEE 1.00 X 0 0 0 PAUL KIM TRUSTEE 1.00 X 0 0 0 JUAN FRANCISCO LARA THRU 10-14 TRUSTEE 1.00 X 0 0 0 PAOLO LEON TRUSTEE 1.00 X 0 0 0 JOEL K LIPMAN MD TRUSTEE 1.00 X 0 0 0 RICK LOWE TRUSTEE 1.00 X 0 0 0 MARK MURRAY TRUSTEE 1.00 X 0 0 0 DOUGLAS C NEFF TRUSTEE 1.00 X 0 0 0 MICHAEL D RAY TRUSTEE 1.00 X 0 0 0 STANTON ROWE TRUSTEE 1.00 X 0 0 0 CHARLES RUCK TRUSTEE 1.00 X 0 0 0 PRAKASH SAKRANEY TRUSTEE 1.00 X 0 0 0 TOYO SHIMANO TRUSTEE 1.00 X 0 0 0 CHRISTY MARLIN CHAIR 1.00 X X 0 0 0 DAVID DULL VICE-CHAIR 1.00 X X 0 0 0 ANDRA GREENE ELLINGSON SECRETARY 1.00 X X 0 0 0 LARRY WARD TREASURER 1.00 X X 0 0 0 GORDON MCNEILL PRESIDENT 40.00 X 400730 0 76910 PATRICIA MERZ HEAD OF SCHOOL 40.00 X 238551 0 24494 KATHY WILK START DATE 020115 CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 ELAINE MIJALIS DIR. OF ADMISSION & FINANCIAL AID 40.00 X 167046 0 14061 SHOSHANA GRAMMER DIRECTOR OF DEVELOPMENT 40.00 X 154458 0 8256 FIONA FRASER DEAN OF FACULTY AND CURRICULUM 40.00 X 120178 0 9903 ANGELA OLIVER DIRECTOR OF HUMAN RESOURCES 40.00 X 124140 0 12967 JON POFFENBERGER DEAN OF SCHOOL LIFE 40.00 X 126125 0 10995 DIANE H SHANK THRU 041514 CHIEF OPERATING OFFICER 40.00 X 146972 0 6545 1478200 0 164131 21 1 1 0 CW DRIVER 468 N ROSEMEAD BLVD PASADENA CA 91107 CONSTRUCTION 6966881 GLOBAL WORKS 2342 BROADWAY BOULDER CO 80304 TRAVEL SERVICES 353302 NEXUS IS INC 27202 WEST TURNBERRY LANE SUITE 10 VALENCIA CA 91355 TECHNOLOGY 323072 O'LEARY 5000 BIRCH STREET SUITE 1000 NEWPORT BEACH CA 92660 MARKETING CONSULTANTS 264563 MERCHANTS BUILDING MAINTENACE 606 MONTEREY PASS ROAD MONTEREY PARK CA 91754 JANITOR SERVICE 213734 14 422511 4699593 91996 5122104 TUITION AND FEES 611710 16854860 16854860 SUMMER AND AUX PROGRAMS 611710 457935 457935 FORFEITED TUITION & DEPOSITS 611710 129612 129612 APPLICATION FEES 611710 29300 29300 17471707 510721 510721 496776 506837 -10061 -10061 -10061 210649 422511 195979 14670 14670 OTHER INCOME 900099 48025 48025 PARENT ASSOCIATION ACTIVITIES 900099 36370 36370 84395 23193536 17471707 0 599725 2188384 2188384 957753 119199 394624 443930 7948121 5922290 1544135 481696 336480 270151 47933 18396 648081 511180 115888 21013 641744 466121 133287 42336 83758 83758 43500 43500 22246 22246 89951 89951 179736 162188 17548 412286 412286 328499 124587 131956 71956 272026 254629 15966 1431 482950 453570 26831 2549 77990 26494 40705 10791 703586 660784 39088 3714 1906206 1790242 105901 10063 269279 236393 31884 1002 FACILITIES 1037316 974211 57629 5476 ATHLETICS 400963 400963 LOSS ON DISPOSALS 357444 357444 ACADEMIC SUPPORT 341291 341291 1194643 779423 287708 127512 20924233 15877356 3765218 1281659 6346714 8578215 5685086 4524063 3156454 2982030 17241 25349 31084 0 78433 123607 81860434 16552415 64684663 65308019 13632232 14051013 376050 92721 298463 94100678 95890759 2753967 1647153 9252756 10490401 20980000 20495492 32986723 32633046 X 57298477 57612700 2237183 3936718 1578295 1708295 61113955 63257713 94100678 95890759 X 2269303 -115499 -10046 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14020660 309922 229586 509155 14051013 12225316 253799 1541545 14020660 10931820 589422 1122074 418000 12225316 10976657 76978 290685 412500 10931820 9153676 542898 1594207 314124 10976657 0.85770 0.12160 0.02070 0 0 20128606 20128606 56990994 13858899 43132095 3833567 2540536 1293031 907267 152980 754287 65308019 X 20606784 -115499 -2487046 -2602545 23209329 -15793 -15793 23193536 18463026 25839 25839 18437187 2487046 2487046 20924233 PART V, LINE 4: THE INTENDED USE OF ENDOWMENT FUNDS ARE FOR FINANCIAL AID, FACULTY PROFESSIONAL DEVELOPMENT, AND OPERATIONS. PART X, LINE 2: THE SCHOOL HAS BEEN GRANTED EXEMPTION FROM INCOME TAX UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 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 -2,188,384. SUMMER AND AUX PROGRAM EXPENSES -298,662. PART XI, LINE 4B - OTHER ADJUSTMENTS: MULTI-CULTURAL FAIR EXPENSES -15,793. PART XII, LINE 2D - OTHER ADJUSTMENTS: MULTI-CULTURAL FAIR EXPENSES 15,793. BAD DEBT - LOSS ON CONTRIBUTIONS RECEIVABLE 10,046. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,188,384. SUMMER AND AUX PROGRAM 298,662. 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 PUBLISHES A NOTICE OF THE NONDISCRIMINATORY POLICY IN THE LOS ANGELES TIMES ANNUALLY. CENTERAL AMERICA AND THE CARIBBEAN - CAYMAN ISLANDS INVESTMENTS 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE F, PART I THE SCHOOL HAD A MINORTY INTEREST IN HEDGE FUND INVESTMENT IN A CAYMAN ISLAND LIMITED COMPANY ($376,050), DONATED TO THE SCHOOL IN 2009, WHICH WAS SOLD DURING THE YEAR ENDED JUNE 30, 2015. X X X X X X 1 KELSCH CONSULTING 3410 MONTEREY AVENUE DAVIS CA 95616 CAPITAL CAMPAIGN STRATEGY 0 2496611 22246 2474365 2496611 22246 2474365 CA SPRING EVENT 566544 396461 170083 9986 15451 80917 24416 16349 GOLF TOURNAMENT 51540 26050 25490 100 22978 5625 4364 1 15076 15076 5399 1508 5650 3236 633160 422511 210649 10086 43828 88050 30066 23949 195979 14670 1 FINANCIAL AID 75 2188384 FMV FINANCIAL AID PART I, LINE 2: ON A NON-DISCRIMINATORY BASIS, THE FINANCIAL AID COMMITTEE DETERMINES THE ALLOCATION OF THE AWARD BASED ON NEED, UTILIZING DATA FROM A THIRD-PARTY FINANCIAL AID SERVICE. THE LIST OF STUDENTS RECEIVING FINANCIAL AID IS GIVEN TO THE BUSINESS OFFICE WHERE THE TUITION BILLING IS PROCESSED. X X X 1 1 X X X 0 0 0 0 0 0 0 1 0 GORDON MCNEILL PRESIDENT 337468 0 35000 0 28262 0 52000 0 24910 0 477640 0 0 0 PATRICIA MERZ HEAD OF SCHOOL 207301 0 30000 0 1250 0 10550 0 13944 0 263045 0 0 0 ELAINE MIJALIS DIR. OF ADMISSION & FINANCIAL AID 158101 0 7500 0 1445 0 8147 0 5914 0 181107 0 0 0 SHOSHANA GRAMMER DIRECTOR OF DEVELOPMENT 153070 0 0 0 1388 0 7759 0 497 0 162714 0 0 0 DIANE H SHANK THRU 041514 CHIEF OPERATING OFFICER 89249 0 0 0 57723 0 4497 0 2048 0 153517 0 0 0 PART I, LINE 1A FROM JANUARY - JUNE 2014, THE HEAD OF SCHOOL RECEIVES A TAXABLE MONTHLY STIPEND FOR HOUSING AND AUTO AS STATED IN HIS EMPLOYMENT AGREEMENT. PART I, LINE 7 BONUSES PAID TO: GORDON MCNEILL, HOS, $35,000, PATRICIA MERZ, ASSISTANT HEAD OF SCHOOL, $30,000 AND TO ELAINE MIJALIS, DIRECTOR OF ADMISSION AND FINANCIAL AID, $7,500. SCHEDULE J, PART II, COLUMNS (B) FOR CLARIFICATION, THE SCHEDULE J COLUMN B AMOUNTS REFLECT W-2 WAGES FOR THE 2014 CALENDAR YEAR. SCHEDULE J, PART II, COLUMN (D) INCLUDED IN NONTAXABLE BENEFITS ARE: HEALTH INSURANCE PREMIUMS. A CA INFRASTRUCTURE & ECONOMIC DEVELOPMENT BANK 630304653 13033W6R9 2010-12-20 20822650 TO REFINANCE THE BONDS ISSUED IN 2008. 0 1 0 A 20822650 19500000 374870 947780 2009 0 1 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 4 49426 FAIR MARKET VALUE X MEAL CARDS 1 42570 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: ALL STOCK GIFTS DONATED TO THE SCHOOL ARE SENT DIRECTLY TO THE BANK. THE BANK HAS INSTRUCTIONS TO SELL IMMEDIATELY. FORM 990, PART VI, SECTION A, LINE 2 BOARD OF TRUSTEES: CHARLES RUCK AND HIS LAW FIRM REGULARLY REPRESENT PROMINENT BUSINESSES AND HAVE WORKED WITH ENTITIES RELATED TO OTHER BOARD MEMBERS MARK DANNER, DOUGH HODGE, AND DOUG NEFF. RANDY HEYLER'S FATHER WAS A BUSINESS PARTNER OF CHARLES RUCK. DAVID DULL IS A CLIENT OF THE LAW FIRM THAT EMPLOYS ANDRA ELLINGSON. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A DRAFT OF THE 990, WITHOUT SCHEDULE B, IS REVIEWED WITH THE MEMBERS OF THE AUDIT COMMITTEE. A DRAFT OF THE FORM 990, WITHOUT SCHEDULE B, IS ALSO CIRCULATED TO ALL TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. IN ADDITION, AND ALSO PRIOR TO FILING, THE CHAIR AND VICE CHAIR OF THE BOARD IS GIVEN A COMPLETE COPY OF THE FORM 990 TO REVIEW, INCLUDING SCHEDULE B. FORM 990, PARTV VI, SECTION B, LINE 12B & 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER SIGNS THE CONFLICT OF INTEREST POLICY AGREEING THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. THEY ALSO SIGN THE SUPPLEMENT TO THE CONFLICT OF INTEREST POLICY THAT ADDRESSES AND DISCLOSES ISSUES OF RELATED PARTY TRANSACTIONS. THIS IS NORMALLY DOCUMENTED AT THE FIRST BOARD MEETING OF THE YEAR. OUR CONFLICT OF INTEREST POLICY IS BEING REVISED TO INCLUDE KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 12C SEE ABOVE. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL HAS A COMPENSATION COMMITTEE COMPOSED OF TRUSTEES. THE COMMITTEE MEETS AT LEAST ANNUALLY TO DISCUSS AND APPROVE THE COMPENSATION PACKAGES OF THE PRESIDENT, HEAD OF SCHOOL AND ANY OTHER SCHOOL OFFICERS WHOSE COMPENSATION MUST ALSO BE REPORTED IN SCHEDULE J. COMPARABILITY DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOL'S DATABASE IS CIRCULATED TO THE COMMITTEE PRIOR TO THE REVIEW MEETING AND IS DISCUSSED AT THE MEETING. COMPARATIVE DATA GROUPS INCLUDE SIMILAR TYPE SCHOOLS (I.E., INDEPENDENT, NON-PROFIT, COED, DAY ONLY) AND SCHOOLS WITH SIMILAR NUMBERS OF STUDENTS AND OPERATING EXPENSES. MINUTES OF THE MEETING ARE KEPT IN THE BUSINESS OFFICE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PARTV VI, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF OFFICERS OF THE BOARD AND THE CHAIR OF EACH BOARD COMMITTEE (AS DEFINED IN THE BYLAWS). ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE PART OF THE GOVERNING BODY. THE EXECUTIVE COMMITTEE HAS THE FULL POWER TO ACT ON BEHALF OF THE BOARD IN BETWEEN MEETINGS WITH EXCEPTIONS AS DEFINED IN THE BYLAWS. FORM 990, PART XI, LINE 9: BAD DEBT- LOSS ON CONTRIBUTIONS RECEIVABLE -10,046. FORM 990, PART XII, LINE 2C THE SCHOOL HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND TAX RETURNS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.