2016-05-12T17:30:44-05:00 2015-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2014-07-01 942289521 REDWOOD DAY SCHOOL REDW 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 MATT DUKE CFO/COO 5105340800 2016-05-12 1 CHRISTINA HO P01234239 4155436900 2014 2016-08-17 19:52:53Z JOHN LOESER 3245 SHEFFIELD AVENUE OAKLAND CA 94602 11741032 0 X WWW.RDSCHOOL.ORG X 1975 CA TO PROVIDE INDEPENDENT SCHOOL EDUCATION FOR CHILDREN IN GRADES K THROUGH 8. 19 19 109 275 0 0 1420700 2242091 8583409 9359524 396 116 99283 79352 10103788 11681083 1347295 1287955 0 0 5484236 6058289 0 19998 326152 2351599 2589160 9183130 9955402 920658 1725681 15062430 17466301 4629557 5307747 10432873 12158554 X REDWOOD DAY SCHOOL CULTIVATES A DIVERSE, INCLUSIVE COMMUNITY THAT ENGAGES, PREPARES, AND INSPIRES K THROUGH 8 STUDENTS TO THRIVE ACADEMICALLY, CONTRIBUTE TO SOCIETY, AND LEAD HEALTHY, MEANINGFUL LIVES. 0 0 7773235 1287955 9381033 REDWOOD DAY SCHOOL IS AN INDEPENDENT, DIVERSE KINDERGARTEN THROUGH EIGHTH GRADE CO-EDUCATIONAL SCHOOL THAT COMBINES CHALLENGING ACADEMICS, DIFFERENTIATED INSTRUCTION, AND A KEEN AWARENESS OF CHILDREN'S SOCIAL AND EMOTIONAL DEVELOPMENT. OUR INTIMATE LEARNING COMMUNITY OF APPROXIMATELY 370 STUDENTS SITS ON 3.5 ACRES IN THE HEART OF OAKLAND AND ENCOURAGES STUDENTS TO DISCOVER AND NURTURE THEIR STRENGTHS AS INDIVIDUAL LEARNERS WHO THRIVE ACADEMICALLY, CONTRIBUTE TO SOCIETY, AND LEAD HEALTHY, MEANINGFUL LIVES. THROUGH KEEN ATTENTION TO DIFFERENTIATED INSTRUCTION AND VARIED TEACHING METHODOLOGIES, OUR PROGRAM EFFECTIVELY SUPPORTS A WIDE RANGE OF STUDENTS.CONTINUED ON SCHEDULE O.OUR PARENTS AND GUARDIANS ACTIVELY SUPPORT THE PROGRAM IN A MYRIAD OF WAYS, FROM PARTICIPATING IN THE PARENT GUARDIAN ASSOCIATION, VARIOUS COMMITTEES, TO IN-CLASS AND AROUND SCHOOL VOLUNTEERING. RDS IS TRULY A VILLAGE, A STRONG COMMUNITY OF COMMITTED EDUCATORS AND FAMILIES WHO BELIEVE IN THE SCHOOL'S MISSION TO NURTURE EVERY CHILD INTELLECTUALLY AND EMOTIONALLY. 7773235 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 0 0 0 0 1 39 0 1 109 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X AMANDA PICETTI 5105340800 3245 SHEFFIELD AVENUE OAKLAND CA 94602 DAGMAR SEROTA CHAIR 5.00 X X 0 0 0 STEVEN TINDALL VICE CHAIR 5.00 X X 0 0 0 CES BUTNER SECRETARY 3.00 X X 0 0 0 ALAN CHAMORRO TRUSTEE 3.00 X 0 0 0 LINDSEY COLLINS TRUSTEE 3.00 X 0 0 0 ALICIA FENRICK TRUSTEE 3.00 X 0 0 0 FRANCIS GALLATI TRUSTEE 3.00 X 0 0 0 DIRK TEN GROTENHUIS TRUSTEE 3.00 X 0 0 0 DAVID GUNDERMAN TRUSTEE 3.00 X 0 0 0 KATY KEIM TRUSTEE 3.00 X 0 0 0 TAKU MIYASHITA TRUSTEE 3.00 X 0 0 0 STEPHANIE OANA TRUSTEE 3.00 X 0 0 0 BILL OWENS TRUSTEE 3.00 X 0 0 0 ALEXIS PELOSI TRUSTEE 3.00 X 0 0 0 KATE STECHSCHULTE TRUSTEE 3.00 X 0 0 0 GALIA SZURLEY TRUSTEE 3.00 X 0 0 0 MARY WALTER TRUSTEE 3.00 X 0 0 0 GARNER WENG TRUSTEE 3.00 X 0 0 0 JEFF FEARN TRUSTEE 3.00 X 0 0 0 JOHN LOESER HEAD OF SCHOOL 40.00 X 242271 0 15147 PATRICIA SCHNEDAR CHIEF FINANCIAL OFFICER 40.00 X 28509 0 3693 CHERYL TING ASSISTANT HEAD OF SCHOOL 40.00 X 102378 0 37729 DENISE BRELAND DIRECTOR OF STUDENT LIFE 40.00 X 103616 0 15006 KELLY NELSON LOWER SCHOOL DIRECTOR 40.00 X 102401 0 13769 579175 0 85344 4 0 1 0 STUDIO BONDY ARCHITECTURE 110 LINDEN STREET SUITE 110 OAKLAND CA 94607 ARCHITECTURE 598744 OLIVER & COMPANY 1300 SOUTH 51ST STREET RICHMOND CA 94804 CONSTRUCTION 346077 HIXSON AND ASSOCIATES 389 BELLEVUE AVE OAKLAND CA 94610 CONSTRUCTION MANAGEMENT 114193 3 81028 2161063 70715 2242091 TUITION AND FEES 900099 8992798 8992798 AUXILIARY PROGRAMS 900099 366726 366726 9359524 116 116 57843 0 57843 57843 57843 59949 81028 59949 0 OTHER REVENUE 900099 21509 21509 21509 11681083 9381033 0 57959 1287955 1287955 377394 209466 154836 13092 4345904 3732274 453833 159797 246383 212063 25254 9066 749933 606103 117295 26535 338675 283359 42904 12412 24204 24204 78615 78615 19998 19998 236067 61885 174182 91638 34246 57392 58215 58215 212452 70109 138094 4249 298954 251121 41854 5979 12321 1668 10653 667842 560987 93498 13357 31572 1515 30057 ACADEMIC PROGRAM SUPPLI 281915 281915 BAD DEBT 213073 213073 STUDENT ACTIVITIES 144367 144367 237925 68448 165202 4275 9955402 7773235 1856015 326152 2010281 2473857 708178 1462351 1263318 1671466 126083 306876 15817817 5496530 10644744 10321287 309826 1230464 15062430 17466301 927012 1116522 2713272 3613898 989273 577327 4629557 5307747 X 9657354 10471142 744836 1656729 30683 30683 10432873 12158554 15062430 17466301 1725681 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30683 30683 30683 30683 30683 30683 30683 30683 30683 30683 0.00000 1.00000 0.00000 0 0 983666 983666 1465380 769325 696055 11517764 3290193 8227571 1434003 1093699 340304 417004 343313 73691 10321287 FUNDS HELD FOR OTHERS 33577 CONSTRUCTION IN PROGRESS 1172605 LANDSCAPING IN PROGRESS 24282 1230464 CAPITAL DEPOSITS 543750 FUNDS HELD FOR OTHERS 33577 577327 X 10453077 -1287955 -1287955 11741032 -59949 -59949 11681083 8727396 59949 59949 8667447 1287955 1287955 9955402 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR GENERAL SCHOOL FUNCTIONS. PART X, LINE 2: THE SCHOOL HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS STANDARD ALSO REQUIRES THE ORGANIZATIONS TO DISCLOSE ADDITIONAL QUANITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON JUNE 30, 2015 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2011 THROUGH 2014 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2010 THROUGH 2014 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AWARDS AND TUITION REMISSION -1,287,955. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -59,949. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 59,949. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDS AND TUITION REMISSION 1,287,955. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A NOTICE WAS PLACED IN THE SAN FRANCISCO CHRONICLE DATED MAY 20, 2015 STATING THE NON-DISCRIMINATORY POLICY AS TO STUDENTS. X X X X X X 1 COMMUNITY COUNSELING SERVICES 100 MONTGOMERY STREET SAN FRANCISCO CA 94104 CAPITAL CAMPAIGN FEASABILITY STUDY 0 1852078 19998 1832078 1852078 19998 1832078 CA PGA AUCTION 121062 72016 49046 49046 PGA BOOK FAIR COMMITTEE 12517 4356 8161 8161 1 7398 4656 2742 2742 140977 81028 59949 59949 59949 0 1 FINANCIAL AID AND TUITION REMISSION 102 1287955 PART I, LINE 2: REDWOOD DAY SCHOOL FOLLOWS GUIDELINES AND BEST PRACTICES FOR THE EVALUATION OF FINANCIAL NEED ESTABLISHED BY THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID (SSS) BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. SSS ACTS AS AN OUTSIDE RESOURCE IN COMPUTING THE FINANCIAL NEED OF FAMILIES. REDWOOD DAY SCHOOL REQUIRES THAT THE MOST RECENT TAX RETURNS BE SUBMITTED EACH YEAR A FAMILY APPLIES FOR FINANCIAL AID. CURRENTLY THE REDWOOD DAY SCHOOL BOARD OF TRUSTEES ALLOCATES A PERCENTAGE OF TUITION REVENUE ANNUALLY FOR FINANCIAL AID. APPROXIMATELY ONE-THIRD OF ENROLLED STUDENTS RECEIVE FINANCIAL ASSISTANCE WITH GRANTS RANGING FROM $1,000 TO 95% OF TUITION. X X X X X 0 0 0 0 0 0 0 0 0 JOHN LOESER HEAD OF SCHOOL 222271 0 20000 0 0 0 14350 0 797 0 257418 0 0 0 X 10 70715 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 COPIES OF THE 990 ARE DISTRIBUTED TO THE AUDIT COMMITTEE MEMBERS TO REVIEW AND POSTED TO THE BOARD OF TRUSTEES WEBSITE FOR MEMBERS OF THE BOARD TO REVIEW AND COMMENT. SCHEDULES ITEMIZING INDIVIDUAL DONORS AND THEIR CONTRIBUTIONS ARE REMOVED FROM THE COPY OF THE 990 USED FOR BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE REDWOOD DAY SCHOOL BOARD OF TRUSTEES MAINTAINS A CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER IS REQUIRED TO SIGN THE CONFLICT OF INTEREST FORM AT THE BEGINNING OF THE YEAR AND THE SECRETARY OF THE BOARD OF TRUSTEES MAINTAINS THESE RECORDS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED AND REVIEWED BY A SUBCOMMITTEE OF THE BOARD OF TRUSTEES - THE EXECUTIVE COMMITTEE. THIS COMMITTEE BENCHMARKS COMPENSATION PACKAGES FOR HEADS OF SCHOOL FROM COMPARABLE SCHOOLS AND CONSULTS WITH EXECUTIVE PLACEMENT AGENCIES TO DETERMINE A COMPENSATION PACKAGE THAT WOULD ATTRACT AND RETAIN THE PROPER CANDIDATE FOR THE HEAD OF SCHOOL POSITION. SALARIES FOR OTHER KEY EMPLOYEES AND MANAGERS ARE BENCHMARKED AGAINST SIMILAR POSITIONS IN COMPARABLE SCHOOLS; HOWEVER, AN OUTSIDE AGENCY IS NOT USED TO DETERMINE THESE COMPENSATION LEVELS AND THE EXECUTIVE COMMITTEE IS NOT CONSULTED TO DETERMINE THESE COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC MAY REQUEST REDWOOD DAY SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS BY CONTACTING THE SCHOOL. THE SCHOOL WILL PROVIDE COPIES OF ALL SUCH DOCUMENTS REQUESTED WITHIN A REASONABLE AMOUNT OF TIME. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.