2015-05-13T14:23:56-05:00 2014-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2013-07-01 205758127 PRESIDIO KNOLLS SCHOOL INC PRES 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 GILLIAN WILSON BUSINESS MANAGER 4152020770 2015-05-12 1 ROGER BULOSAN P00221282 4155436900 2013 2016-02-25 16:41:14Z ALFONSO J ORSINI 250 10TH STREET SAN FRANCISCO CA 94103 9241209 0 X WWW.PRESIDIOKNOLLS.ORG X 2006 CA TO EDUCATE AND INSPIRE OUR STUDENTS TO BECOME CREATIVE, CONFIDENT AND ENGAGED GLOBAL CITIZENS 14 14 54 0 0 0 1291425 4467268 3203142 4397428 8150 735 270696 375778 4773413 9241209 356407 644918 0 0 2008746 2561703 0 0 66757 1451684 1659783 3816837 4866404 956576 4374805 2951044 7667445 1952489 2294085 998555 5373360 X OUR MISSION IS TO EDUCATE AND INSPIRE OUR STUDENTS TO BECOME CONFIDENT, CREATIVE AND RESPONSIBLE INDIVIDUALS ENGAGED IN THE GLOBAL COMMUNITY THROUGH AN INNOVATIVE MANDARIN IMMERSION PROGRAM THAT COMBINES ACADEMIC EXCELLENCE WITH SOCIAL AND EMOTIONAL DEVELOPMENT TO FOSTER A LIFELONG PASSION FOR LEARNING 0 0 4193675 644918 4773206 PRESIDIO KNOLLS SCHOOL (PKS) PROVIDES PRESCHOOL EDUCATION IN MANDARIN TO CHILDREN FROM THE AGE OF A MINIMUM OF 2 YEARS AND 8 MONTHS THROUGH TO 5 YEARS OLD WHEN THE CHILD IS READY TO TRANSITION TO KINDERGARTEN. THE PRESCHOOL PHILOSOPHY IS THAT OF REGGIO EMILIA WITH MANADARIN IMMERSION. THE ELEMENTARY PROGRAM SEEKS TO CHALLENGE STUDENTS WITH A RICH AND RIGOROUS CURRICULUM RELEVANT TO THE GROUP AND RESPONSIVE TO INDIVIDUAL STRENGTHS AND ABILITIES. THE PROGRAM IS MANDARIN IMMERSION AND ALLOWS STUDENTS TO ACQUIRE ESSENTIAL SKILLS OF READING, WRITING, MATHEMATICS, EFFECTIVE COMMUNICATION AND PROBLEM SOLVING AND USES TECHNOLOGY IN SUPPORT OF THIS LEARNING. OUR STUDENTS ARE ENCOURAGED TO EXPLORE THEIR INDIVIDUAL INTERESTS AND TO THINK INDEPENDENTLY AND CRITICALLY, WHILE ALSO COLLABORATING IN TEAMS. THE CURRICULUM USES A TOPIC-BASED APPROACH, COMBINING INDIVIDUAL AND GROUP PROJECTS TO GIVE CHILDREN THE OPPORTUNITY TO BETTER UNDERSTAND THE KEY CONCEPTS, AS WELL AS THE WAYS THEY AND OTHERS THINK ABOUT OUR WORLD. THE AUXILIARY PROGRAM OFFERS EXTENDED CARE UNTIL 6PM FOR ALL STUDENTS, ORGANIZES AFTER SCHOOL CLASSES/ACTIVITIES, AND DEVELOPS THE CAMP OFFERINGS FOR SUMMER CAMP, AND OTHERS, SUCH AS MID-WINTER BREAK, AS NEEDED. EXTENDED CARE IS CHILD CARE PROVIDED UNTIL 6PM. AFTERSCHOOL CLASSES RANGE FROM SOCCER, KUNG FU, MANDARIN CALIIGRAPHY, ART, LEGO ENGINEERING, CHESS, DRAMA, CHINESE DANCE AND LANGUAGE PROGRAMS OFFERED TO PARENTS. SUMMER CAMP IS TYPICALLY A SERIES OF 3-4 TWO WEEK SESSIONS WITH A FOCUS ON A SPECIFIC THEME IN THIS TIME FRAME. THE SUMMER CAMP PROGRAM FOR ELEMENTARY STUDENTS IS OPEN TO CHILDREN NOT CURRENTLY ENROLLED AT PKS, BUT THE PRESCHOOL PROGRAM IS STRICTLY FOR ENROLLED FAMILIES ONLY. 4193675 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 54 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X GILLIAN WILSON 4152020770 250 10TH STREET SAN FRANCISCO CA 94103 WENDY XA TRUSTEE 5.00 X 0 0 0 RON YU TRUSTEE 5.00 X 0 0 0 MATT KOIDIN CO-CHAIR 5.00 X X 0 0 0 JEREMY LIEW CO-CHAIR 5.00 X X 0 0 0 RANEE LAN TRUSTEE 5.00 X 0 0 0 RACHEL BORDOLI TRUSTEE 5.00 X 0 0 0 RON BOUGANIM TREASURER 5.00 X X 0 0 0 LANIER COLES TRUSTEE 5.00 X 0 0 0 JOE HALLER SECRETARY 5.00 X X 0 0 0 CHING-YEE HU TRUSTEE 5.00 X 0 0 0 KURT MENNING TRUSTEE 5.00 X 0 0 0 LAURA NADLER TRUSTEE 5.00 X 0 0 0 JOHN STRICKLIN TRUSTEE 5.00 X 0 0 0 KEVIN WONG TRUSTEE 5.00 X 0 0 0 ALFONSO J ORSINI HEAD OF SCHOOL 40.00 X 270094 0 0 GILLIAN WILSON BUSINESS MANAGER 40.00 X 72260 0 10973 342354 0 10973 1 0 1 0 PLANT CONSTRUCTION COMPANY 300 NEWHALL ST SAN FRANCISCO CA 94124 CONSTRUCTION 1366300 STUDIO BONDY 110 LINDEN STREET OAKLAND CA 94607 ARCHITECTS 163686 2 4467268 452453 4467268 TUITION AND FEES 611600 4397428 4397428 4397428 735 735 PRESCHOOL FOR ALL FUND 611600 375135 375135 OTHER INCOME 900099 643 643 375778 9241209 4773206 0 735 644918 644918 368194 206586 143198 18410 1846612 1726019 93411 27182 174447 169939 2315 2193 172450 151756 17245 3449 20000 20000 25449 25449 78276 78276 26039 26039 23226 23226 57100 57100 860689 769832 76177 14680 269 269 35481 35481 4967 4967 168642 160210 7589 843 30711 30711 EDUCATIONAL 204735 204735 TUITION DISCOUNTS 93561 93561 EVENTS 16656 16656 EDUCATION - TUITION REI 10456 10456 3526 3526 4866404 4193675 605972 66757 644569 1341613 333836 770683 570269 2215361 15817 8468 63422 66423 3652853 387956 1323131 3264897 2951044 7667445 135136 346123 1041290 1220665 191000 116000 585063 611297 1952489 2294085 X 418605 3106357 579950 2267003 998555 5373360 2951044 7667445 4374805 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3431287 252994 3178293 210021 126880 83141 11545 8082 3463 3264897 DEFERRED RENT 611297 611297 X 8502730 -738479 -738479 9241209 0 9241209 4127925 0 4127925 738479 738479 4866404 PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. 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 ORGANIZATIONS TO DISCLOSE ADDITIONAL QUANTITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON JUNE 30, 2014 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2010 THROUGH 2013 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2009 THROUGH 2013 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: TUITION DISCOUNTS AND CREDITS -434,853. FINANCIAL AID AWARDS AND TUITION REMISSION -303,626. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS AND CREDITS 434,853. FINANCIAL AID AWARDS AND TUITION REMISSION 303,626. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RACIAL NONDISCRIMINATION POLICY WAS PRINTED IN THE SAN FRANCISCO CHRONICLE ON MAY 23, 2014 SCHEDULE E, PART I, LINE 6 PRESIDO KNOLLS SCHOOL QUALIFIES FOR PRESCHOOL FOR ALL / HEADSTART / FIRST FIVE FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM, AND SOME 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE. THE FAMILY MUST BE RESIDENT IN SAN FRANCISCO. 1 TUITION ASSISTANCE 17 182746 TUITION REMISSION 7 120880 PRESCHOOL FOR ALL PROGRAM: TUITION CREDITS 67 341292 PART I, LINE 2: FINANCIAL AID: THE SCHOOL USES A THIRD PARTY PROVIDER TO MONITOR WHO SHOULD RECEIVE ASSISTANCE. THE AWARD IS APPLIED TO EACH RECEIPIENTS TUITION BALANCE. TUITION REMISSION: TUITION REMISSION IS OFFERED TO EMPLOYEES AND APPLIED TO EACH RECEIPIENTS TUITION BALANCE. TUITION CREDITS: THE SCHOOL RECEIVES PRESCHOOL FOR ALL FUNDS WHICH COVERS A PORTION OF THE TUITION OF CHILDREN ENROLLED IN THE 4 YEAR OLD PROGRAM, AND SOME 3 YEAR OLD PROGRAMS, DEPENDING ON BIRTH DATE, FOR FAMILIES RESIDENT IN SAN FRANCISCO. X X 0 0 0 0 0 0 0 0 0 ALFONSO J ORSINI HEAD OF SCHOOL 270094 0 0 0 0 0 0 0 0 0 270094 0 0 0 WENDY XA TRUSTEE CONSOLIDATION OF PRIOR AMOUNTS RE REIMBURSEMENTS PLUS LOAN TO BUILD SCHOOL X 191000 116000 0 1 1 116000 22400 TUITION REMISSION DISCOUNTED TUITION X 4 165014 FMV X 1 287439 BUY BACK PRICE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES JEREMY LIEW AND RANEE LAN ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11 THE BUSINESS MANAGER REVIEWS THE FORM 990. A PUBLIC DISCLOSURE COPY OF THE FORM IS THEN REVIEWED BY THE AUDIT COMMITTEE AND CIRCULATED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REMINDED WHEN SENSITIVE TOPICS COME UP THAT THEY SHOULD DISCLOSE ANY CONFLICT. AT BOARD MEETINGS WHERE THERE IS A KNOWN CONFLICT OF INTEREST IN SUBJECTS BEING DISCUSSED AND/OR VOTED ON, TRUSTEES ARE ASKED TO DECLARE THAT INTEREST AND RECUSE THEMSELVES FROM THE VOTE. CAREFUL NOTE IS MADE OF IF A QUORUM IS AVAILABLE BASED ON THE BOARD MEMBERS PRESENT WHO DO NOT HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE SALARY IS DETERMINED BASED ON A COMPARABILITY STUDY AND VOTED ON BY THE BOARD. OTHER OFFICERS SALARIES ARE DETERMINED BASED ON ANNUAL BUDGET AND VOTED ON BY THE BOARD. A COMPARATIVE STUDY IS PERFORMED AND DATA FROM THE CAL-ISBOA SALARY SURVEY ARE USED TO DETERMINE THE SALARIES FOR THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST PART XII, LINE 2C THERE IS NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.