2016-03-21T18:19:29-05:00 2015-06-30 953680171 MCGOWAN GUNTERMANN 111 E VICTORIA ST 2ND FLOOR SANTA BARBARA CA 931012018 990 2014-07-01 951644630 CATE SCHOOL CATE 8056848409 P O BOX 5005 CARPINTERIA CA 93014 SANDI PIERCE ASST HEADMASTER FINANCE & OPERATION 8056848409 2016-03-09 1 CHRISLEY N REED CPA P00025230 8059629175 2014 2016-08-17 19:52:53Z SANDI PIERCE PO BOX 5005 CARPINTERIA CA 93014 32070722 0 X WWW.CATE.ORG X 1910 CA OPERATION OF PRIVATE HIGH SCHOOL 27 27 205 100 -102014 -102014 5158395 10011473 14395950 15118752 3707321 2802788 406232 226775 23667898 28159788 3754516 4044700 0 0 10627792 11342093 0 0 1094404 7582231 7834515 21964539 23221308 1703359 4938480 147331008 151073998 15439296 14764371 131891712 136309627 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 0 0 18293122 4044700 18250329 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 280 STUDENTS ENROLLED. 18293122 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 72 0 1 205 1 1 1 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SANDI PIERCE 8056848409 1960 CATE MESA ROAD CARPINTERIA CA 93013 RICHARD BAUM LIFE TRUSTEE 1.00 X 0 0 0 GREG KUBICEK CHAIRMAN 2.00 X X 0 0 0 JAMES CRAFTS LIFE TRUSTEE 1.00 X 0 0 0 ASHISH BHUTANI TRUSTEE 1.00 X 0 0 0 HENRY F BURROUGHS VICE PRESIDENT 2.00 X X 0 0 0 THOMAS J CUSACK TRUSTEE 1.00 X 0 0 0 KATE C FIRESTONE TRUSTEE 1.00 X 0 0 0 STEPHEN J GIUSTO TRUSTEE 1.00 X 0 0 0 J WYATT GRUBER TREASURER 2.00 X X 0 0 0 DAVID L HOROWITZ TRUSTEE 1.00 X 0 0 0 FRANK A HUERTA TRUSTEE 1.00 X 0 0 0 DAN EMMETT LIFE TRUSTEE 1.00 X 0 0 0 GEORGE JAMES LIFE TRUSTEE 1.00 X 0 0 0 JC MASSAR TRUSTEE 1.00 X 0 0 0 MONIQUE F PARSONS PRESIDENT 2.00 X X 0 0 0 LISA BROWNE STANSON TRUSTEE 1.00 X 0 0 0 ERIC C TAYLOR TRUSTEE 1.00 X 0 0 0 NELSON JONES LIFE TRUSTEE 1.00 X 0 0 0 PALMER JACKSON TRUSTEE 1.00 X 0 0 0 CASEY MCCANN TRUSTEE 1.00 X 0 0 0 JANET C JONES TRUSTEE 1.00 X 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 40.00 X X 396539 0 92194 SEBASTIAN MAN TRUSTEE 1.00 X 0 0 0 EDWARD R SIMPSON TRUSTEE 1.00 X 0 0 0 JASMINE SAHANI CATE PARENTS ORGANIZATION 1.00 X 0 0 0 MIMI BROWN TRUSTEE 1.00 X 0 0 0 JACK JACKSON TRUSTEE 1.00 X 0 0 0 SHELIA MARMON TRUSTEE 1.00 X 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 40.00 X 187492 0 30672 MARGARET BRADLEY ASST HEADMASTER FOR EXTERN 40.00 X 153610 0 26899 JASON DORION ASST HEADMASTER 40.00 X 140242 0 25337 ANNE HALL DIR-COLLEGE COUNSELING 40.00 X 126086 0 19889 SARAH KIDWELL DIR-MARKETING AND COMMUNIC 40.00 X 127545 0 22456 JOHN TILTON CONTROLLER 40.00 X 113978 0 18877 1245492 0 236324 12 0 1 0 HARTIGAN & FOLEY 28 W MAIN ST VENTURA CA 93001 BUILDING CONTRACTOR 2338308 ARAMARK 1101 MARKET ST PHILADELPHIA PA 19107 FOOD SERVICE 1111291 COUNTY OF SANTA BARBARA 263 CAMINO DEL REMEDIO SANTA BARBARA CA 93110 CONSULTING 135581 UNIVERSAL PROTECTION SERVICE 445 ESPLANADE DR 210 OXNARD CA 93036 SECURITY 106250 4 10011473 289640 10011473 TUITION & BOOKS 611600 14817522 14817522 CAMP INCOME 611600 301230 301230 15118752 2763199 2763199 3950523 3910934 39589 39589 39589 MISCELLANEOUS 611600 328789 328789 CROP PROCEEDS-AVOCADOS 111000 -102014 -102014 226775 28159788 18250329 -102014 0 4044700 4044700 677333 445748 231585 8116635 5807969 1619834 688832 771643 555889 144816 70938 1176879 976532 135886 64461 599603 429054 119663 50886 5750 5750 16284 16284 44974 44974 99730 99730 16082 16082 273259 16661 209082 47516 412083 368292 30446 13345 451256 432498 18758 282548 172638 66052 43858 34810 28179 6631 108271 108271 2237698 2125813 111885 237046 237046 FOOD AND HEALTH SERVICE 1051731 1051731 PROGRAM MAINTENANCE & S 849537 849537 ADMINISTRATION 415286 415286 STUDENT ACTIVITIES & SE 376571 376571 921599 639489 174173 107937 23221308 18293122 3833782 1094404 2760 2760 6900178 3998660 3873334 8376443 216422 280153 70776 93646 448830 391289 70770375 27615982 41937496 43154393 84551471 86068177 61586 61586 7937524 7273964 1330631 1372927 147331008 151073998 1160192 1238295 6687460 6559039 7105383 6465544 486261 501493 15439296 14764371 X 41220690 42425456 39211201 39989277 51459821 53894894 131891712 136309627 147331008 151073998 X 4938480 -523908 3343 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 95979565 2757089 2142085 3899269 96979470 83828495 2204212 13714868 3768010 95979565 78160886 912609 9422046 4667046 83828495 79400952 2777285 -715183 3302168 78160886 67004802 3399600 12349986 3353436 79400952 0.55600 0.44400 0 0 5112055 5112055 53797098 53797098 7531024 7531024 4330198 4330198 27615982 -27615982 43154393 RESERVE FOR UNEMPLOYMENT CLAIMS 10000 457(B) PLAN LIABILITY 161927 LIABILITIES UNDER CHARITABLE TRUST 329566 501493 X 23594523 -523908 3343 -520565 24115088 4044700 4044700 28159788 19176608 0 19176608 4044700 4044700 23221308 PART V, LINE 4: GIFTS TO THE ENDOWMENT ARE AN INVESTMENT IN THE LONG-TERM FINANCIAL HEALTH OF THE INSTITUTION. INCOME FROM EACH OF THE SCHOOL'S ENDOWED FUNDS IS USED TO FUND THE SCHOOL'S PROGRAM IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVE PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE ENDOWMENT CURRENTLY PROVIDES NEARLY 29% OF THE SCHOOL'S OPERATING BUDGET. PART X, LINE 2: THE SCHOOL IS A CALIFORNIA NONPROFIT CORPORATION, WHICH IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION NUMBER 501(C)(3) AND STATE OF CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D); THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE SCHOOL EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLE ESTIMABLE. AS OF JUNE 30, 2015, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE SCHOOL FILES TAX RETURNS IN CALIFORNIA AND U.S. FEDERAL JURISDICTIONS. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE JUNE 30, 2011 AND 2010, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE TRUSTS 3,343. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 4,044,700. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PROVIDED 4,044,700. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CATE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. 0 EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING & PROGRAM SERVICES ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL. 3157 EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING & PROGRAM SERVICES DONATED IN KIND AND REPORTED AS SUCH. ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL. 14301 0 0 0 0 0 0 17458 0 17458 FINANCIAL AID FOR TUITION AFRICA 53150 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION THAILAND 22050 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK 0 0 0 0 0 0 PART I, LINE 2: ALL ASSISTANCE TO FOREIGN INDIVIDUALS IS USED TO HELP FOREIGN STUDENTS ATTEND THE SCHOOL, WHICH IS LOCATED IN THE UNITED STATES. PART I, LINE 3: EXPENDITURES ARE AUTHORIZED AND ACCOUNTED FOR BY THE UNITED STATES BASED SCHOOL IN ORDER TO SEND SEVERAL STAFF ON A COMBINATION ADMISSIONS/FUNDRAISING TRIP TO SEVERAL ASIAN COUNTRIES TO MEET WITH PROSPECTIVE STUDENTS AND DONORS. 1 SCHOLARSHIPS AND FINANCIAL AID FOR STUDENTS 78 3238775 BOOK ASSISTANCE IS IN THE FORM OF FINANCIAL AID AND SCHOLARSHIPS FOR SELECTED STUDENTS. PART I, LINE 2: ALL ASSISTANCE IS IN THE FORM OF EITHER SCHOLARSHIPS OR FINANCIAL AID AND IS USED FOR TUITION FOR SELECTED STUDENTS IN ORDER FOR THEM TO ATTEND THE SCHOOL. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 BENJAMIN D WILLIAMS HEADMASTER/SECRETARY 396539 0 0 0 0 0 41039 0 51155 0 488733 0 0 0 SANDI PIERCE ASST HEADMASTER FOR FINANC 187492 0 0 0 0 0 21505 0 9167 0 218164 0 0 0 MARGARET BRADLEY ASST HEADMASTER FOR EXTERN 153610 0 0 0 0 0 17732 0 9167 0 180509 0 0 0 JASON DORION ASST HEADMASTER 140242 0 0 0 0 0 16170 0 9167 0 165579 0 0 0 SARAH KIDWELL DIR-MARKETING AND COMMUNIC 127545 0 0 0 0 0 10762 0 11694 0 150001 0 0 0 PART I, LINE 1A ORGANIZATION PROVIDES HOUSING FOR HEADMASTER,AND ASSISTANT HEADMASTER AS ORGANZIATION IS A BOARDING SCHOOL WITH STUDENTS LIVING ON CAMPUS. PART I, LINE 4B THE SCHOOL ADOPTED A 457(B) DEFERRED COMPENSATION PLAN FOR A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE PLAN CURRENTLY COVERS ONE EMPLOYEE, BENJAMIN D. WILLIAMS, HEADMASTER. THE TOTAL CONTRIBUTED TO THE PLAN DURING THE FISCAL YEAR ENDING JUNE 30, 2015 WAS $9,605. X 2 2500 ESTIMATED FMV X 11 248092 MARKET PRICES X 18 10977 ESTIMATED FMV X EVENT RECEPTIONS 4 13342 ESTIMATED FMV X PROMOTIONAL ITEMS 6 12947 ESTIMATED FMV X TRAVEL AND ACCOMODATIONS 1 1782 ESTIMATED FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEWED BY BUSINESS MANAGER SANDI PIERCE AND THEN PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DURING A TRUSTEE MEETING, BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS WILL BE INVESTIGATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR EMPLOYEES INCLUDING THE HEADMASTER, ASSISTANT HEADMASTER, AND BUSINESS MANAGER IS FIRST REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. ALSO, COMPENSATION AMOUNTS ARE COMPARED TO DATA OF OTHER COMPARABLE PRIVATE SCHOOLS MAINTAINED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 SCHOOL WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUSTS 3,343. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS ESTABLISHED AN AUDIT COMMITTEE TO OVERSEE THE ANNUAL FINANCIAL STATEMENT AUDIT.