2015-11-12T12:16:40-06:00 2015-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BOULEVARD SUITE 500 SAN RAMON CA 945834600 990 2014-07-01 951722221 THE JOHN THOMAS DYE SCHOOL JOHN 3104762811 11414 CHALON ROAD LOS ANGELES CA 90049 STEVEN W PROTHRO CFO 3104762811 2015-10-01 1 JOHN PANETTA P00365375 9257902600 2014 2016-02-25 16:41:14Z STEVEN W PROTHRO 11414 CHALON ROAD LOS ANGELES CA 90049 21513225 0 X WWW.JTDSCHOOL.COM X 1929 CA THE ORGANIZATION IS AN INDEPENDENT ELEMENTARY SCHOOL LOCATED IN LOS ANGELES, CA. 17 15 113 300 0 0 1865793 1065303 9361873 9971405 1700052 2995167 345505 436442 13273223 14468317 419946 744673 0 0 7854334 7215590 0 0 846730 4263380 4300342 12537660 12260605 735563 2207712 76675559 74410049 14520936 12568481 62154623 61841568 X THE JOHN THOMAS DYE SCHOOL, AN INDEPENDENT SCHOOL, PROVIDES FOR ITS STUDENTS A PROGRAM OF ACADEMIC EXCELLENCE, ONE BOTH TRADITIONAL AND DYNAMIC, WITH A COMMITMENT TO FAMILY AND COMMUNITY. THE SCHOOL ENCOURAGES ITS STUDENTS TO REACH THEIR HIGHEST INDIVIDUAL POTENTIAL INTELLECTUALLY, ARTISTICALLY, AND PHYSICALLY; IT NURTURES THEIR EMOTIONAL, MORAL, AND SOCIAL DEVELOPMENT; AND IT PREPARES THEM TO MEET THE CHALLENGES OF A DIVERSE AND COMPETITIVE WORLD. 0 0 9055729 744673 9971405 THE JOHN THOMAS DYE SCHOOL, AN INDEPENDENT SCHOOL, PROVIDES FOR ITS STUDENTS A PROGRAM OF ACADEMIC EXCELLENCE, ONE BOTH TRADITIONAL AND DYNAMIC, WITH A COMMITMENT TO FAMILY AND COMMUNITY.FOR THE YEAR ENDED JUNE 30, 2015, THE SCHOOL ENROLLED 336 STUDENTS AND PROVIDED FINANCIAL AID TO 32 STUDENTS. 9055729 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 27 0 113 1 0 0 0 0 0 1 1 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X STEVEN W PROTHRO 3104762811 11414 CHALON ROAD LOS ANGELES CA 90049 DAVID TRACY PRESIDENT & CHAIRPERSON 5.00 X X 0 0 0 LUIS LI VICE PRESIDENT 5.00 X X 0 0 0 JOHN MALLORY TREASURER 5.00 X X 0 0 0 CATHERINE BEYER TRUSTEE 5.00 X 0 0 0 SEAN BURTON TRUSTEE 5.00 X 0 0 0 ELIZABETH SHOEMAKER TRUSTEE 5.00 X 0 0 0 MICHAEL S BURKE TRUSTEE 5.00 X 0 0 0 ROXANNE DIAZ TRUSTEE 5.00 X 0 0 0 DEBORAH KRAKOW TRUSTEE 5.00 X 0 0 0 ERIC REITER TRUSTEE 5.00 X 0 0 0 HARRY ROBINSON TRUSTEE 5.00 X 0 0 0 STEPHANIE BOOTH SHAFRAN TRUSTEE 5.00 X 0 0 0 RAMON RODRIGUEZ TRUSTEE 5.00 X 0 0 0 CAROLINE WITTCOFF TRUSTEE 5.00 X 0 0 0 ANDREA ARCHER EX-OFFICIO 5.00 X X 147193 0 15180 CAROLYN CROSSON EX-OFFICIO 5.00 X 0 0 0 RAYMOND MICHAUD HEADMASTER & SECRETARY 50.00 X X 875421 0 198316 LAWRENCE DAMON ASSISTANT HEAD 50.00 X 166367 0 19434 STEVEN PROTHRO CFO 50.00 X 171824 0 20802 JUDITH HIRSCH ADMISSIONS 50.00 X 130188 0 12618 CHRIS BARTEL TEACHER 50.00 X 111633 0 18311 RUTH FURST TEACHER 50.00 X 109263 0 20054 TIMOTHY PAGE TEACHER 50.00 X 108963 0 18275 1820852 0 322990 8 0 1 0 ILLIG CONSTRUCTION COMPANY 444 S FLOWER STREET STE 2360 LOS ANGELES CA 90071 CAMPUS CONSTRUCTION 416872 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 SCHOOL BUSES 333576 CJL SECURITY 2624 BLOOM SIMI VALLEY CA 93063 SECURITY SERVICES 181789 ALTERNATIVE MAINTENANCE 149 SOUTH BARRINGTON AVE STE 211 LOS ANGELES CA 90049 LANDSCAPING SERVICES 173773 STEVE BRIGGS CONSTRUCTION 1211 HILL STREET SANTA MONICA CA 90405 CONSTRUCTION SERVICES 123803 5 88919 976384 1065303 TUITION AND FEES 611600 9411296 9411296 STUDENT SERVICES 611710 560109 560109 9971405 722868 722868 129694 0 129694 129694 129694 8809864 6537565 2272299 2272299 2272299 796715 88919 507343 289372 289372 MISCELLANEOUS INCOME 900099 17376 17376 17376 14468317 9971405 0 3431609 X 744673 744673 1753924 735418 743355 275151 4650694 3706715 841261 102718 385897 148925 212097 24875 425075 299283 111926 13866 123063 123063 100503 95478 4020 1005 221151 203609 14034 3508 1094483 1039759 43779 10945 253995 241295 10160 2540 INSTRUCTION 579254 579254 TRANSPORT 286661 286661 PARENTS' ASSOCIATION 265079 265079 SUMMER SCHOOL 246530 246530 1129623 728129 254451 147043 12260605 9055729 2358146 846730 8305847 7475443 2632024 2775225 1698312 887457 257451 750692 41372714 13445173 26835253 27927541 33544835 28904541 3239424 5337151 162413 351999 76675559 74410049 4353016 3923221 5576709 5634470 4591211 3010790 14520936 12568481 X 62154623 60954111 887457 62154623 61841568 76675559 74410049 2207712 -2520767 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35134698 372843 1143518 34364023 31044878 5422431 1332611 35134698 28621944 3633866 1210932 31044878 28842371 -77107 143320 28621944 25634715 4537065 1329409 28842371 1.00000 0 0 4301911 99683 4401594 2905737 28809612 9177312 22538037 5157535 4169625 987910 98236 98236 0 27927541 OTHER INVESTMENTS 5337151 C 5337151 X 11202877 -2520767 -744673 -3265440 14468317 0 14468317 11515932 0 11515932 744673 744673 12260605 PART V, LINE 4: UNRESTRICTED GENERAL ENDOWMENT NET ASSETS MAY BE USED AT THE DISCRETION OF THE BOARD OF TRUSTEES FOR ACTIVITIES WITHIN THE SCHOOL PROGRAM. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. 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 -744,673. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 744,673. 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 PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY IN A WIDELY-CIRCULATED NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 5337151 0 0 0 0 0 0 5337151 0 5337151 0 0 0 0 0 0 AUCTION/SPECIAL EVENT 362965 10525 352440 85958 49091 ANNUAL FAIR 316376 73094 243282 9427 195491 2 206293 5300 200993 167376 885634 88919 796715 9427 85958 411958 507343 289372 1 FINANCIAL AID 32 744673 FMV FINANCIAL AID TO 32 STUDENTS PART I, LINE 2: THE SCHOOL PROVIDES NON-DISCRIMINATORY FINANCIAL AID GRANTS BASED ON FINANCIAL NEED AS DETERMINED THROUGH AN EVALUATION PROCESS WHICH INCLUDES INFORMATION FROM FINANCIAL AID FOR SCHOOL TUITION (FAST PROCESSING SYSTEM), INDEPENDENT SCHOOL MANAGEMENT, TAX FORMS, AND OTHER INFORMATION. X X X X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 ANDREA ARCHER EX-OFFICIO 140000 0 0 0 7193 0 0 0 15180 0 162373 0 0 0 RAYMOND MICHAUD HEADMASTER & SECRETARY 138400 0 593938 0 143083 0 198316 0 0 0 1073737 0 0 0 LAWRENCE DAMON ASSISTANT HEAD 162100 0 500 0 3767 0 10176 0 9258 0 185801 0 0 0 STEVEN PROTHRO CFO 160000 0 5000 0 6824 0 11544 0 9258 0 192626 0 0 0 PART I, LINE 7 DISCRETIONARY BONUSES PAID TO: RAYMOND MICHAUD, HEADMASTER, $593,938, STEVEN PROTHRO, CFO, $5,000, AND LAWRENCE DAMON, ASSISTANT HEAD, $500. PART II, LINE 2 COMPENSATION DETAILS FOR RAYMOND MICHAUD: BASE: $138,400 - PART II LINE B(I) SHORT-TERM BONUS: $ 97,385 - PART II LINE B(II) LONG-TERM BONUS: $496,553 - PART II LINE B(II) ACCRUAL BENEFITS: $143,083 - PART II LINE B(III) 457(F) DISTRIBUTION:$198,316 - PART II LINE D PART II, LINE 1D NONTAXABLE BENEFITS INCLUDE THE MEDICAL BENEFITS AND THE VALUE OF HOUSING PROVIDED TO THE HEAD OF SCHOOL WHERE HE REGULARLY CONDUCTS SCHOOL RELATED FUNCTIONS. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2009-07-10 14500000 CONSTRUCTION PROJECT 1 0 0 A 14500000 200000 14300000 2011 0 0 1 1 A 0 0 0 0 1 0 1 A 0 1 0 0 1 0 0 0 1 SCHEDULE K, PART I, LINE A(E) $3,250,000 OF THIS ISSUE WAS REFUNDED ON A CURRENT BASIS ON JUNE 22, 2012. RAYMOND MICHAUD RAYMOND MICHAUD IS FORMER HEAD OF SCHOOL 2037 THE SCHOOL ENTERED INTO AN INDEPENDENT CONTRACTOR AGREEMENT FOR DEVELOPMENT CONSULTING WITH THE PRIOR HEAD OF SCHOOL. 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE AND THE HEADMASTER/SECRETARY OF THE ORGANIZATION. ALL OTHER BOARD OF TRUSTEE MEMBERS ARE ENTITLED TO A REVIEW AND COPY OF THE 990 IF/UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE REVIEWS A CONFLICT OF INTEREST POLICY AND STATEMENT AND COMPLETES A SPECIFIC FORM AFFIRMING NO CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL DETERMINES COMPENSATION OF CEO, OFFICERS, OR KEY EMPLOYEES VIA AN INDEPENDENT DELIBERATIVE PROCESS. THE EXECUTIVE COMMITTEE COLLECTS COMPARATIVE DATA FROM SCHOOLS AT THE LOCAL, STATE AND NATIONAL LEVELS AND IN A SEPARATE PROCESS, EMPLOYS AN INDEPENDENT NATIONAL COMPENSATION EXPERT TO DEVELOP SEPARATE AND DISTINCT COMPENSATION INFORMATION AND DATA IN AN INDEPENDENT MANNER. THE EXECUTIVE COMMITTEE MEETS WITH THE INDEPENDENT NATIONAL COMPENSATION EXPERT TO COMPARE AND CONTRAST ALL OF THE COLLECTED DATA AND ESTABLISH A TOTAL COMPENSATION PACKAGE CONSISTENT WITH THE STRATEGIC PLAN AND UNIQUE NEEDS AND MARKET POSITIONING OF THE SCHOOL. A PROPOSED COMPENSATION PACKAGE IS THEN DISCUSSED WITH THE FULL BOARD OF TRUSTEES AND MODIFIED AND CHANGED AS THE FULL BOARD DEEMS APPROPRIATE. THEREAFTER, A TOTAL COMPENSATION PACKAGE FOR MULTIPLE YEARS IS OFFERED TO KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE BUSINESS OFFICE. FORM 990, PART IX, LINE 24E SECURITY: PROGRAM SERVICE EXPENSES 221,625. MANAGEMENT AND GENERAL EXPENSES 9,332. FUNDRAISING EXPENSES 2,333. TOTAL EXPENSES 233,290. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 129,694. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 129,694. STRATEGIC REAL ESTATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 108,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108,188. JANITORIAL: PROGRAM SERVICE EXPENSES 98,630. MANAGEMENT AND GENERAL EXPENSES 4,153. FUNDRAISING EXPENSES 1,038. TOTAL EXPENSES 103,821. MASTER PLAN DEBT SERVICE: PROGRAM SERVICE EXPENSES 98,437. MANAGEMENT AND GENERAL EXPENSES 4,145. FUNDRAISING EXPENSES 1,036. TOTAL EXPENSES 103,618. DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 97,387. TOTAL EXPENSES 97,387. ADMINISTRATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 76,242. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,242. STUDENT PROGRAMS: PROGRAM SERVICE EXPENSES 70,049. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,049. FINANCE: PROGRAM SERVICE EXPENSES 16,333. MANAGEMENT AND GENERAL EXPENSES 48,999. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,332. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 44,401. TOTAL EXPENSES 44,401. PPRRSM RESERVE: PROGRAM SERVICE EXPENSES 41,349. MANAGEMENT AND GENERAL EXPENSES 1,741. FUNDRAISING EXPENSES 435. TOTAL EXPENSES 43,525. CAPITAL EXPENDITURES: PROGRAM SERVICE EXPENSES 39,209. MANAGEMENT AND GENERAL EXPENSES 1,651. FUNDRAISING EXPENSES 413. TOTAL EXPENSES 41,273. ADMISSIONS: PROGRAM SERVICE EXPENSES 12,803. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,803. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.