2016-02-06T09:03:22-06:00 2015-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2014-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 DAVID FELDMAN HEAD OF SCHOOL 2482037300 2016-02-03 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2016-02-03 2014 2016-08-17 19:52:53Z DAVID FELDMAN 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 17703254 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 22 19 294 200 0 0 990192 3003792 12699680 13314339 339788 364762 23706 508 14053366 16683401 2039984 2234248 0 0 7529815 7899849 251968 108579 588413 3750758 4012695 13572525 14255371 480841 2428030 27124236 29304354 7851600 7693547 19272636 21610807 X PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. 0 0 10631810 2234248 12016279 PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 122026 237982 PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 799938 1060078 PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 11553774 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 81 0 1 294 1 0 0 0 0 0 1 1 0 0 0 0 X 22 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAVID FLUENT 2482037305 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 EDWIN BAKER CHAIRMAN 5.00 X X 0 0 0 ASHLEY LOWE VICE-CHAIR FINANCE 5.00 X X 0 0 0 JAMIE MICHELSON VICE-CHAIR ADMINISTRATION 5.00 X X 0 0 0 JOHN SZNEWAJS TREASURER 5.00 X X 0 0 0 ANNE GAHAGAN SECRETARY 5.00 X X 0 0 0 PAUL BORJA TRUSTEE 1.00 X 0 0 0 JONATHAN CITRIN TRUSTEE 1.00 X 0 0 0 HAROLD GARDNER TRUSTEE 1.00 X 0 0 0 DR STEVEN GREKIN TRUSTEE 1.00 X 0 0 0 PEGGY KLEIN TRUSTEE 1.00 X 0 0 0 ANESSA KRAMER TRUSTEE 1.00 X 0 0 0 HERMAN MARABLE TRUSTEE 1.00 X 0 0 0 JAY MARKS TRUSTEE 1.00 X 0 0 0 ERIC PETERSON TRUSTEE 1.00 X 0 0 0 DONNA SILK TRUSTEE 1.00 X 0 0 0 CLAY THOMAS TRUSTEE 1.00 X 0 0 0 CHRISTOPHER TORRES TRUSTEE 1.00 X 0 0 0 CHRISTINE LYON PARENT REPRESENTATIVE 1.00 X 0 0 0 FIONA RUDDY ALUMNI REPRESENTATIVE 1.00 X 0 0 0 STACY HOLLOMAN STAFF REPRESENTATIVE 1.00 X 34639 0 173 KAREN JOHNSON STAFF REPRESENTATIVE 1.00 X 37141 0 12923 EMILY WINE PARENT REPRESENTATIVE 1.00 X 11402 0 18156 DAVID FELDMAN HEAD OF SCHOOL 60.00 X 196745 0 23036 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 118861 0 2600 DAVID FLUENT ASSOCIATE HEAD FOR FINANCE & OPERATIONS 50.00 X 128837 0 3087 MARY BAKER DIRECTOR OF UPPER SCHOOL 50.00 X 117243 0 21284 644868 0 81259 4 0 1 0 CHARTWELLS SCHOOL DINING SERVICES PO BOX 91337 CHICAGO IL 606931337 DINING SERVICES 238594 GCA PO BOX 643823 PITTSBURGH PA 152643823 JANITORIAL SERVICE 167624 WILMERS BRIAN H AIA ARCHITECT 10025 ELGIN AVENUE DETROIT MI 48255 GENERAL CONTRACTOR 142224 COMMUNITY COUNSELING SERVICES 461 FIFTH AVE 3RD FLOOR NEW YORK NY 10012 CAMPAIGN CONSULTANTS 108579 4 103347 2900445 470641 3003792 TUITION 900099 12016279 12016279 SUMMER DAY CAMP & ENRICHMENT 900099 1060078 1060078 OTHER FEES/AFTERCARE PROGRAM 900099 237982 237982 13314339 412333 412333 923432 971003 -47571 -47571 -47571 49358 103347 48850 508 508 16683401 13314339 0 365270 2234248 2234248 222796 222796 6641317 5434503 925614 281200 101682 79538 16444 5700 438581 329857 103532 5192 495473 386826 87736 20911 61130 39127 22003 38000 38000 108579 108579 194985 27524 151716 15745 699300 560882 110358 28060 907823 849535 58288 42334 34272 1536 6526 119019 70377 35614 13028 664171 621527 42644 OTHER 454797 371025 25423 58349 TUITION REMISSION FACUL 415465 331342 61303 22820 UNCOLLECTIBLE STUDENT/P 172324 172324 FOOD SERVICE 161296 161296 82051 61022 20729 300 14255371 11553774 2113184 588413 1163189 2545083 1170253 1282321 454137 1108022 96889 93599 113718 123750 18915579 6373922 12724386 12541657 11035438 11271898 366226 338024 27124236 29304354 571436 636821 3456606 3510649 3690000 3416667 133558 129410 7851600 7693547 X 11582321 13100719 2729854 3497475 4960461 5012613 19272636 21610807 27124236 29304354 2428030 -89859 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6947889 14108 211768 270512 6903253 6215703 80420 921992 270226 6947889 5794778 7401 663843 250319 6215703 5784453 97175 129171 216021 5794778 5030392 58184 921827 225950 5784453 0.71990 0.28020 0 0 218750 218750 16228914 5214518 11014396 1121998 750523 371475 1345917 408881 937036 12541657 MONEY MARKET FUNDS 640162 F FIXED INCOME CORP BONDS 6827169 F MUTUAL FUNDS 3804567 F 11271898 DUE TO SCHOOL AFFILIATED GROUPS 101496 INTEREST RATE SWAP LIABILITY 27914 129410 X 14191768 -89859 -89859 14281627 12427 2389347 2401774 16683401 11853597 0 11853597 12427 2389347 2401774 14255371 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR TAX YEARS 2011 THROUGH 2014, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2015. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2015 OR 2014 AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,234,248. BAD DEBT EXPENSE 155,099. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,234,248. BAD DEBT EXPENSE 155,099. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS DURING THE PERIOD OF SOLICITATION OF STUDENTS. X 1 COMMUNITY COUNSELING SERVICES 461 FIFTH AVENUE 3RD FLOOR NEW YORK NY 10012 CAPITAL CAMPAIGN COUNSELING & GUIDANCE 0 0 108579 -108579 108579 -108579 MOSAIC - DINNER & AUCTION 125347 103347 22000 3550 5286 19370 7798 GOLF OUTING 27358 27358 65 4111 8670 152705 103347 49358 3550 5351 23481 16468 48850 508 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 206 2234248 PART I, LINE 2: THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 196745 0 0 0 0 0 0 0 23036 0 219781 0 0 0 X 6 470641 STOCK MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE REVIEWS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ROEPER INSTITUTE 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 48304 383471635 RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION MI 501(C)(3) LINE 11A, I N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0