2015-02-13T06:34:00-06:00 2014-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2013-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 DAVID FELDMAN HEAD OF SCHOOL 2482037300 2015-01-28 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2015-01-28 2013 2016-02-25 16:41:14Z DAVID FELDMAN 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 14972945 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 21 19 270 300 0 0 848806 990192 12276688 12699680 333172 339788 39993 23706 13498659 14053366 2069176 2039984 0 0 7314532 7529815 0 251968 664935 3631587 3750758 13015295 13572525 483364 480841 26109671 27124236 8017789 7851600 18091882 19272636 X PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. 0 0 10118494 2039984 11491211 PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 110149 221775 PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 774826 986694 PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. 11003469 1 1 0 0 0 0 0 0 0 1 1 1 0 0 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 1 0 0 0 1 84 0 1 270 1 0 0 0 0 0 1 1 0 0 0 0 X 21 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAVID FLUENT 2482037305 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 STEVE MILBECK CHAIRMAN 5.00 X X 0 0 0 LAURIE WELSH VICE CHAIR FINANCE 5.00 X X 0 0 0 ANNE GAHAGAN SECRETARY 5.00 X X 0 0 0 EDWIN BAKER CHAIR DESIGNATE 5.00 X X 0 0 0 JAMIE MICHELSON VICE-CHAIR ADMINISTRATIVE 5.00 X X 0 0 0 ASHLEY LOWE TREASURER 5.00 X X 0 0 0 HAROLD GARDNER TRUSTEE 1.00 X 0 0 0 DR STEVEN GREKIN TRUSTEE 1.00 X 0 0 0 PAUL BORJA TRUSTEE 1.00 X 0 0 0 JONATHAN CITRIN TRUSTEE 1.00 X 0 0 0 PEGGY KLEIN TRUSTEE 1.00 X 0 0 0 HERMAN MARABLE TRUSTEE 1.00 X 0 0 0 ERIC PETERSON TRUSTEE 1.00 X 0 0 0 CHRISTOPHER TORRES TRUSTEE 1.00 X 0 0 0 JOHN SZNEWAJS TRUSTEE 1.00 X 0 0 0 DONNA SILK TRUSTEE 1.00 X 0 0 0 ANESSA KRAMER TRUSTEE 1.00 X 0 0 0 FIONA RUDDY ALUMNI REPRESENTATIVE 1.00 X 0 0 0 CHRISTINE LYON PARENT REPRESENTATIVE 1.00 X 0 0 0 STACY HOLLOMAN STAFF REPRESENTATIVE 1.00 X 32968 0 169 KAREN JOHNSON STAFF REPRESENTATIVE 1.00 X 37004 0 11971 DENITA BANKS-SIMS DIRECTOR OF DEVELOPMENT 50.00 X 112420 0 2596 DAVID FELDMAN HEAD OF SCHOOL 60.00 X 191536 0 23134 DAVID FLUENT ASSOC HEAD OF FINANCE & OP 50.00 X 124984 0 3098 MARY BAKER DIR. OF UPPER SCHOOL 50.00 X 118051 0 11477 JAMES MORROW DIR. OF LOWER SCHOOL 50.00 X 115696 0 53637 732659 0 106082 5 0 1 0 ROCHESTER HILLS CONTRACT GLAZING INC 1156 W AUBURN RD ROCHESTER HILLS MI 48309 GENERAL CONTRACTOR 416362 COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 191824885 CAMPAIGN CONSULTANTS 251968 CHARTWELLS SCHOOL DINING SERVICES PO BOX 91337 CHICAGO IL 606931337 DINING SERVICES 212782 AXIS CONSTRUCTION INC & 53 1/2 WEST HURON ST STE 15 PONTIAC MI 48342 GENERAL CONTRACTOR 197795 GCA PO BOX 643823 PITTSBURGH PA 152643823 JANITORIAL SERVICE 180683 6 68657 921535 63573 990192 TUITION 900099 11491211 11491211 SUMMER DAY CAMP & ENRICHMENT 900099 986694 986694 OTHER FEES/AFTERCARE PROGRAM 900099 221775 221775 12699680 401680 401680 816430 878322 -61892 -61892 -61892 53778 68657 35202 18576 18576 11185 6055 5130 5130 14053366 12699680 0 363494 2039984 2039984 216497 216497 6409465 5260345 892282 256838 60493 47638 10201 2654 387935 296093 87341 4501 455425 375114 61135 19176 36378 36378 23600 23600 251968 251968 190962 28326 140203 22433 651167 524541 104074 22552 907822 849534 58288 44852 29408 10316 5128 69239 50599 11908 6732 631600 591048 40552 OTHER 431483 359427 24636 47420 TUITION REMISSION FACUL 403077 331384 47685 24008 FOOD SERVICE 164316 164316 UNCOLLECTIBLE STUDENT/P 119083 119083 77179 55712 19942 1525 13572525 11003469 1904121 664935 1466730 1163189 1315822 1170253 146120 454137 91473 96889 96358 113718 18591643 5867257 12261339 12724386 10374321 11035438 357508 366226 26109671 27124236 737407 571436 3197311 3456606 3963333 3690000 119738 133558 8017789 7851600 X 11289231 11582321 1892100 2729854 4910551 4960461 18091882 19272636 26109671 27124236 480841 699913 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6215703 80420 921992 270226 6947889 5794778 7401 663843 250319 6215703 5784453 97175 129171 216021 5794778 5030392 58184 921827 225950 5784453 3370678 1326655 535037 201978 5030392 0.71290 0.28710 0 0 218750 218750 15998220 4754187 11244033 1174054 751877 422177 1200619 361193 839426 12724386 MONEY MARKET FUNDS 469949 F FIXED INCOME CORP BONDS 6576801 F MUTUAL FUNDS 3988688 F 11035438 DUE TO SCHOOL AFFILIATED GROUPS 114251 INTEREST RATE SWAP LIABILITY 19307 133558 X 12700795 699913 699913 12000882 12500 2039984 2052484 14053366 11520041 0 11520041 12500 2039984 2052484 13572525 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. PART X, LINE 2: THE SCHOOL HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2010 THROUGH 2014, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2014. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2014 AND 2013, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,039,984. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,039,984. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN AREA NEWSPAPERS DURING THE PERIOD OF SOLICITATION OF STUDENTS. X 1 COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 191824885 CAPITAL CAMPAIGN COUNSELING & GUIDANCE 0 0 251968 -251968 251968 -251968 MOSAIC - DINNER & AUCTION 77907 68657 9250 5017 10927 3714 GOLF OUTING 44528 44528 1744 195 5167 8438 122435 68657 53778 1744 5212 16094 12152 35202 18576 11185 6000 55 1 0.10000 11185 6000 55 6055 5130 MI 1 0 0 0 1.00000 DAVID FLUENT 41190 WOODWARD AVE BLOOMFIELD HILLS MI 48304 0 KATIE BUCHMANN 0 PLANNED AND COORDINATED THE PRINTING OF RAFFLE TICKETS, GETTING PRIZES, AND WORKED WITH STAFF TO SELL RAFFLE TICKETS. X 0 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 207 2039984 PART I, LINE 2: THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DAVID FELDMAN HEAD OF SCHOOL 177500 0 0 0 14036 0 0 0 23134 0 214670 0 0 0 JAMES MORROW DIR. OF LOWER SCHOOL 104703 0 0 0 10993 0 0 0 53637 0 169333 0 0 0 X 3 63573 STOCK MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE REVIEWS FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ROEPER INSTITUTE 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 48304 383471635 RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION MI 501(C)(3) LINE 11A, I N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0