2015-05-13T16:24:41-05:00 2014-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2013-07-01 237120625 CROSSROADS SCHOOL FOR ARTS & SCIENCES CROS 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BARBARA S WHITNEY CFO 3108297391 2015-05-12 1 BARED DILACAR P00157338 6267933600 2015-05-12 2013 2016-02-25 16:41:14Z BARBARA S WHITNEY 1714 21ST STREET SANTA MONICA CA 90404 54014169 0 X WWW.XRDS.ORG X 1971 CA CROSSROADS IS AN INDEPENDENT SCHOOL FOR APPROXIMATELY 1160 STUDENTS. 27 27 608 475 0 0 9659935 10819027 37377416 39236342 1072799 1154621 187534 248343 48297684 51458333 6036932 6353010 0 0 26822575 27909902 0 0 2022281 9090840 8863223 41950347 43126135 6347337 8332198 97726870 115730915 32417693 39410413 65309177 76320502 X CROSSROADS SCHOOL FOR ARTS AND SCIENCES IS AN INDEPENDENT SCHOOL FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 0 0 38683485 6353010 39236342 CROSSROADS SCHOOL FOR ARTS AND SCIENCES (THE "SCHOOL") FOUNDED IN 1971, IS AN INDEPENDENT SCHOOL FOR APPROXIMATELY 1160 STUDENTS IN GRADES KINDERGARTEN THROUGH 12, WITH TWO CAMPUSES IN SANTA MONICA, CALIFORNIA. THE SCHOOL WAS FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 38683485 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 77 0 1 608 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X PAULA DOBBINS 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BOB FRIEDMAN CHAIR/PRESIDENT 5.00 X X 0 0 0 NAT TRIVES EXECUTIVE VICE CHAIR 5.00 X X 0 0 0 JEFF WORTHE EXECUTIVE VICE CHAIR 5.00 X X 0 0 0 DARLENE CHAN EXECUTIVE VICE CHAIR 5.00 X X 0 0 0 DAVID TANNENBAUM SECRETARY 5.00 X X 0 0 0 BOB DAVENPORT TREASURER 5.00 X X 0 0 0 CHARLES BOXENBAUM CHAIR EMERITUS 5.00 X X 0 0 0 PETER NORTON TRUSTEE EMERITUS 5.00 X X 0 0 0 MICHELLE BROOKMAN MEMBER 5.00 X 0 0 0 JUAN CARRILLO MEMBER 5.00 X 0 0 0 ANN COLBURN MEMBER 5.00 X 0 0 0 CAROL ANN EMQUIES MEMBER 5.00 X 0 0 0 MARY FARRELL MEMBER 5.00 X 0 0 0 NICOLE HOEGL MEMBER 5.00 X 0 0 0 NADA KIRKPATRICK MEMBER 5.00 X 0 0 0 MICHAEL LEVIN MEMBER 5.00 X 0 0 0 JEFF LIPP MEMBER 5.00 X 0 0 0 TED MILLER MEMBER 5.00 X 0 0 0 MARC MILLMAN MEMBER 5.00 X 0 0 0 IRIS MINK MEMBER 5.00 X 0 0 0 SHARON NAZARIAN MEMBER 5.00 X 0 0 0 DAVID OFFER MEMBER 5.00 X 0 0 0 ELAINE PARKER-GILLS MEMBER 5.00 X 0 0 0 LOIS REINIS MEMBER 5.00 X 0 0 0 ILENE RESNICK-WEISS MEMBER 5.00 X 0 0 0 TOM WERNER MEMBER 5.00 X 0 0 0 JEFF WORTHE MEMBER 5.00 X 0 0 0 BOB RIDDLE HEAD OF SCHOOL 40.00 X 395067 0 98927 BARBARA WHITNEY DIRECTOR OF FINANCE AND OPERATINGS 40.00 X 184869 0 52918 JEFFREY GUCKERT ASSISTANT HEAD OF SCHOOL 40.00 X 152557 0 60322 JOAN MARTIN DIRECT OF ES 40.00 X 152109 0 56643 ROXANNE ZAZZARO DIRECTOR OF US 40.00 X 142225 0 21910 MORGAN SCHWARTZ DIRECTOR OF MS 40.00 X 134802 0 13097 MARK GOVATOS DIRECTOR OF IS 40.00 X 130899 0 10943 1292528 0 314760 37 0 1 0 BENCHMARK CONTRACTORS INC 3330 OCEAN PARK BLVD SANTA MONICA CA 90405 CONTRACTOR 1058724 FREDERICK FISHER AND PARTNERS 12248 SANTA MONICA BLVD LOS ANGELES CA 90025 ARCHITECTURAL SERVICES 511172 HARDING LARMORE ET AL 1250 6TH STREET SUITE 200 SANTA MONICA CA 90401 LEGAL 180142 SAFE WAY ENTERPRISES PO BOX 75972 LOS ANGELES CA 90075 TRANSPORTATION 157617 AMP ELECTRICAL CONTRACTOR INC 15500 ERWIN STREET 1081 VAN NUYS CA 91411 ELECTRICAL CONTRACTOR 126000 7 998681 9820346 1767858 10819027 TUITION AND FEES 611600 37571961 37571961 AUXILIARY ACTIVITIES 611710 1664381 1664381 39236342 1154621 1154621 729216 502300 226916 226916 226916 1767857 1767857 0 0 998681 173150 -173150 -173150 112529 112529 0 OTHER INCOME 900099 194577 194577 194577 51458333 39236342 0 1402964 6353010 6353010 740506 246884 246811 246811 21113058 19563875 750591 798592 1154438 1128582 7087 18769 3354284 3354284 1547616 1414906 60333 72377 992122 609693 222275 160154 124616 124616 106101 105854 247 10626 7819 1982 825 217557 95983 81818 39756 227591 227591 1540509 1375472 122163 42874 65609 36713 21084 7812 296424 220193 53012 23219 389252 389252 1356490 1153515 159718 43257 431540 332286 86308 12946 INSTRUCTIONAL SUPPLIES 1121486 644384 184554 292548 EQUIPMENT RENTAL, REPAI 483870 472658 5302 5910 MEALS 413034 202227 118399 92408 PRINTING AND PUBLICATIO 396487 254219 24513 117755 689909 599939 43949 46021 43126135 38683485 2420369 2022281 4515427 15688205 2943285 1376097 4377370 6141756 101757 177201 72036 63915 197221 950530 75131133 18377108 54667086 56754025 28357185 31787112 2495503 2792074 97726870 115730915 3159232 3367550 10063971 17422065 13291667 13010000 4827586 4481500 1075237 1129298 32417693 39410413 X 49115177 52710050 8733273 16119975 7460727 7490477 65309177 76320502 97726870 115730915 8332198 2679127 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16674374 29750 1907132 522144 18089112 15626523 238110 1315494 505753 16674374 15964054 53276 92270 483077 15626523 14266607 576968 1578633 458154 15964054 12675942 43804 1699682 152821 14266607 0.42230 0.41410 0.16360 0 0 30309227 30309227 26741780 7582978 19158802 5696033 4649313 1046720 6976528 5683070 1293458 5407565 461747 4945818 56754025 RETIREMENT AGREEMENT FOR FORMER PRESIDENT 1129298 1129298 X 48572429 2679127 -6353010 -3673883 52246312 -787979 -787979 51458333 37561104 787979 787979 36773125 6353010 6353010 43126135 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 46 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING FINANCIAL AID, FACILITIES AND GENERAL OPERATIONS OF THE SCHOOL. PART X, LINE 2: THE SCHOOL IS A NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE CODE. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 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 -6,353,010. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -502,300. FUNDRAISING EXPENSES -173,150. COST OF GOODS SOLD -112,529. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 502,300. FUNDRAISING EXPENSES 173,150. COST OF GOODS SOLD 112,529. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,353,010. 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 PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN - 0 0 INVESTMENT IN HEDGE FUNDS N/A 2792074 0 0 0 0 0 0 2792074 0 2792074 0 0 0 0 0 0 SPRING EVENT 998681 998681 70819 10870 91461 998681 998681 70819 10870 91461 173150 -173150 1 FINANCIAL AID 274 6353010 FMV FINANCIAL AID PART I, LINE 2: FINANCIAL AID/SCHOLARSHIPS ARE GRANTED TO STUDENTS BASED ON FINANCIAL NEED AS DETERMINED BY TUITION REDUCTION FUND COMMITTEE CHAIRED BY DIRECTOR OF FINANCE AND OPERATIONS, AND ALSO ARE AWARDED ON A RACIALLY NON-DISCRIMINATORY BASIS. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 BOB RIDDLE HEAD OF SCHOOL 384797 0 0 0 10270 0 88300 0 10627 0 493994 0 0 0 BARBARA WHITNEY DIRECTOR OF FINANCE AND OPERATINGS 184869 0 0 0 0 0 14122 0 38796 0 237787 0 0 0 JEFFREY GUCKERT ASSISTANT HEAD OF SCHOOL 152557 0 0 0 0 0 13628 0 46694 0 212879 0 0 0 JOAN MARTIN DIRECT OF ES 152109 0 0 0 0 0 12406 0 44237 0 208752 0 0 0 ROXANNE ZAZZARO DIRECTOR OF US 142225 0 0 0 0 0 11378 0 10532 0 164135 0 0 0 PART I, LINE 1A AS STATED IN THE HEAD OF SCHOOL'S CONTRACT DATED JUNE 15, 2009, THE SCHOOL PROVIDES HIM WITH AN AMOUNT REASONABLY SUFFICIENT TO PERMIT HIM TO ENTERTAIN, TRAVEL AND ATTEND APPROPRIATE CONFERENCES ON BEHALF OF THE SCHOOL AND TO TAKE HIS COMPANION WITH HIM, AT THE SCHOOL'S EXPENSE, TO AT LEAST TWO CONVENTIONS OR CONFERENCES PER YEAR. IN ADDITION, THE SCHOOL PAYS THE COST OF THE HEAD OF SCHOOL'S LEGAL COUNSEL WITH RESPECT TO DRAFTING AND NEGOTIATION OF HIS EMPLOYMENT AGREEMENT. THE HEAD OF SCHOOL SHOULD SUBMIT TO THE SCHOOL'S BUSINESS OFFICE AN ITEMIZED ACCOUNT OF ALL SUCH EXPENDITURES, SETTING FORTH THE DATE, THE PURPOSE FOR WHICH EACH EXPENDITURE WAS INCURRED, AND THE AMOUNTS THEREOF, TOGETHER WITH SUCH RECEIPTS SHOWING PAYMENTS AS MAY BE REQUIRED BY THE SCHOOL'S POLICIES. PART I, LINE 4B THE SCHOOL PROVIDES A 457F DEFERRED COMPENSATION PLAN TO THE HEAD OF SCHOOL. DURING 2013, THE SCHOOL CONTRIBUTED $67,500 TO THE PLAN. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2010-11-05 14000000 PAYOFF OLD BOND AND PURCHASE NEW BUILDING. 0 0 0 A 14000000 5485312 275000 8239688 2012 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 16769 TUITION REMISSION TUITION ASSISTANCE X 21 1767858 FAIR MARKET VALUE. 0 1 1 PART I, LINE 32B: THE SCHOOL USES BROKERAGE COMPANIES TO SELL STOCK CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD ALONG WITH THE CHAIR OF THE FINANCE COMMITTEE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A QUESTIONNAIRE IS DISTRIBUTED TO THE BOARD MEMBERS AND OFFICERS REQUESTING DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST. WHEN POSSIBLE, DISCLOSURES ARE DIRECTED IN WRITING TO THE SECRETARY OF THE BOARD, CHAIRPERSON OR PRESIDENT WHO TOGETHER WITH THE AUDIT COMMITTEE ARE RESPONSIBLE FOR THE ADMINISTRATION OF THE POLICY. BOARD MEMBERS OR OFFICERS WHO HAVE DECLARED OR BEEN FOUND TO HAVE A CONFLICT OF INTEREST IN ANY MATTER BEFORE THE BOARD ARE REFRAINED FROM PARTICIPATING IN CONSIDERATION OF A PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD REQUESTS INFORMATION OR INTERPRETATION OF THE PERSON OR PERSONS INVOLVED. THE PERSON OR PERSONS INVOLVED ARE NOT ALLOWED TO VOTE ON SUCH MATTERS AND ARE NOT ALLOWED TO BE PRESENT AT THE TIME OF VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S AND CFO'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE, INCLUDING COMPARISONS WITH LOCAL, REGIONAL AND NATIONAL PEER SCHOOLS; PARTICIPATION IN TWO NATIONAL EXECUTIVE COMPENSATION AND BENEFITS SURVEY PROVIDES COMPARABLE DATA. OUTSIDE COMPENSATION CONSULTANTS ARE USED. CEO'S CONTRACT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OVERSEES THE ANNUAL AUDIT OF THE FINANCIAL STATEMENTS. NAP SM LLC 1714 21ST STREET SANTA MONICA CA 90404 352432054 REAL ESTATE HOLDING CA 467936 7489640 CROSSROADS SCHOOL