2015-05-06T16:31:18-05:00 2014-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2013-07-01 951862958 HIGHLAND HALL INC HIGH 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 LYNN KERN ADMINISTRATIVE DIRECTOR 8183491394 2015-05-06 1 BARED DILACAR P00157338 6267933600 2015-05-04 2013 2016-02-25 16:41:14Z LYNN KERN 17100 SUPERIOR STREET NORTHRIDGE CA 91325 5509695 0 X WWW.HIGHLANDHALL.ORG X 1955 CA GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM. 11 9 115 200 0 0 555632 339904 4755037 5132846 9417 8305 11132 13315 5331218 5494370 606002 750682 0 0 3597648 3638891 0 0 96496 1028665 1209706 5232315 5599279 98903 -104909 6548579 6333961 2253467 2208100 4295112 4125861 X OUR MISSION IS TO GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM, STRIVING TO ENDOW EACH STUDENT WITH DISCERNMENT IN THOUGHT AND ACTION, A JOY OF LEARNING, AND A SENSE OF WONDER AND REVERENCE FOR LIFE.FOUNDED IN 1955, HIGHLAND HALL IS THE OLDEST WALDORF SCHOOL WEST OF THE MISSISSIPPI. FROM THE YOUNG CHILD'S IMAGINATIVE EXPERIENCES OF DISCOVERY AND PLAY IN OUR EARLY CHILDHOOD PROGRAM TO THE INTELLECTUAL CHALLENGES PRESENTED IN THE HIGH SCHOOL, LEARNING AT HIGHLAND HALL IS PURSUED WITH GENUINE DESIRE AND CURIOSITY. THROUGH A CURRICULUM OF ACADEMICALLY CHALLENGING LESSONS, INFUSED WITH THE ARTS AND INFORMED BY A UNIQUE UNDERSTANDING OF A CHILD'S DEVELOPMENTAL NEEDS -- THE HALLMARK OF WALDORF EDUCATION -- HIGHLAND HALL WALDORF SCHOOL EDUCATES ITS STUDENTS TO BECOME WELL-ROUNDED INDIVIDUALS CAPABLE OF BRINGING PURPOSE AND DIRECTION TO THEIR LIVES, READY TO THINK ON THEIR OWN, STAND FOR THEMSELVES AND ACT WITH EMPATHY TOWARD OTHERS. 0 0 4415661 750682 5157630 EDUCATE PRESCHOOL, ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. IN 2013-14, GRADUATED A SENIOR CLASS OF 19 STUDENTS AND HAD 202 STUDENTS CONTINUE THEIR ELEMENTARY AND SECONDARY EDUCATION AT HIGHLAND HALL. 4415661 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 115 1 0 0 0 0 0 1 1 0 0 0 0 X 11 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X LISA ALBERTS 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 JON GARDNER PRESIDENT 1.00 X X 0 0 0 ERIC ULLERICH VICE PRESIDENT 1.00 X X 0 0 0 JOAN NEWTON SECRETARY 1.00 X X 1240 0 0 SARAH SCHULZ MIKELS TREASURER 1.00 X X 0 0 0 CARA LISCO TRUSTEE 1.00 X 0 0 0 HENRY MEYER TRUSTEE 1.00 X 0 0 0 IFAT PELED TRUSTEE 1.00 X 0 0 0 EDWARD RICALDE TRUSTEE 1.00 X 0 0 0 ROBYN SAMUELS TRUSTEE 1.00 X 0 0 0 LAURA FERRIS TRUSTEE/TEACHER 40.00 X 63625 0 11072 JANET VRUDNY TRUSTEE/TEACHER 40.00 X 56875 0 8936 LYNN KERN ADMIN. DIRECTOR 40.00 X 85000 0 15928 LISA ALBERTS FINANCE MANAGER 40.00 X 53625 0 31426 260365 0 67362 0 0 0 0 0 106270 233634 339904 TUITION AND FEES 611600 5078727 5078727 SUMMER CAMPS 611710 54119 54119 5132846 8305 8305 3856 106270 15325 -11469 -11469 OTHER INCOME 611710 12564 12564 YEARBOOK SALES 611710 12220 12220 24784 5494370 5157630 0 -3164 750682 750682 334878 142916 191962 2373676 1847853 471072 54751 51097 40366 9507 1224 640839 506497 119811 14531 238401 177908 55550 4943 21400 21400 18120 906 17214 63260 58091 5169 36162 26986 8426 750 274641 247177 24718 2746 11900 11900 22099 22099 95533 95533 185386 166847 16685 1854 81279 66930 13102 1247 CLASS SUPPLIES/STUDENT 274265 274265 BAD DEBT EXPENSE 63281 63281 FACULTY & STAFF SUPPORT 49307 36796 11489 1022 OTHERS 4814 4814 8259 8259 5599279 4415661 1087122 96496 127738 297434 1102280 1067933 65200 2567 276720 72032 13787 29393 74346 55321 7365333 2980366 4471637 4384967 382083 393980 34788 30334 6548579 6333961 98990 94509 397190 479223 1757287 1634368 2253467 2208100 X 3232522 3276477 1062590 849384 4295112 4125861 6548579 6333961 X -104909 5472 -69814 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307799 307799 4588892 1760342 2828550 1252137 1220024 32113 1216505 1216505 4384967 X 4749160 5472 -750682 -745210 5494370 0 5494370 4918411 69814 69814 4848597 750682 750682 5599279 PART X, LINE 2: 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 AWARDED TO ELIGIBLE STUDENTS -750,682. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-DOWN OF CONTRIBUTIONS RECEIVABLE 69,814. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDED TO ELIGIBLE STUDENTS 750,682. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE E, PART I, LINE 3 THE SCHOOL INCLUDES A STATEMENT REGARDING ITS NON-DISCRIMINATORY POLICY IN THE PROMOTIONAL MATERIALS, THE SCHOOL'S WEB SITE AND IN A RADIO BROADCAST WHICH IS AVAILABLE TO THE GENERAL COMMUNITY IT SERVES. SCHEDULE E, PART I, LINE 4 THE SCHOOL DID NOT MAINTAIN RECORDS INDICATING THE RACIAL COMPOSITION OF ITS FACULTY AND ADMINISTRATIVE STAFF. HOWEVER, DURING THE FY 2013-14, THE SCHOOL MAINTAINS THE RACIAL COMPOSITION OF ITS STUDENT BODY. SCHEDULE E, PART I, LINE 7 THE SCHOOL DID NOT MAINTAIN RECORDS INDICATING THE RACIAL COMPOSITION OF ITS FACULTY AND ADMINISTRATIVE STAFF. DUE TO THE ABOVE REASON, THE SCHOOL IS NOT IN COMPLIANCE OF THE SECTION 4.03 OF THE REV. PROC. 75-50, 1975-2 C.B. 587, THE RACIAL NONDISCRIMINATION REQUIREMENTS. UNPLUGGED-PARENT CONCERT 110125 106270 3855 8315 300 6710 110125 106270 3855 8315 300 6710 15325 -11470 1 TUITION ASSISTANCE/FINANCIAL AID 90 750682 FMV FINANCIAL AID PART I, LINE 2: FOR THE TUITION ASSISTANCE GRANTS, FAMILIES MUST SUBMIT AN APPLICATION THROUGH A 3RD PARTY SERVICE, FACTS MANAGEMENT COMPANY, THAT ANALYZES THEIR INCOME AND ASSETS USING TAX RETURNS AND A QUESTIONNAIRE. A COMMITTEE THEN TAKES THE RESULTS OF THE ANALYSIS AND AWARDS TUITION ASSISTANCE GRANTS. THE FAMILIES WHO RECEIVE GRANTS THEN HAVE A CREDIT APPLIED DIRECTLY TO THEIR TUITION ACCOUNT AT THE SCHOOL. PERIODICALLY, THE DOCUMENTATION FROM THE TUITION ASSISTANCE COMMITTEE IS RECONCILED AGAINST THE GRANT CREDITS IN THE FINANCIAL SYSTEM. 38380 TUITION ASSISTANCE FINANCIAL AID FORM 990, PART VI PART VI, SECTION B, LINE 14: THE SCHOOL DO NOT HAVE A WRITTEN DOCUMENT RETENTION POLICY AND IS CURRENTLY REFERRING TO THE NAIS POLICY. FORM 990, PART VI, SECTION B, LINE 11 THE ADMINISTRATIVE DIRECTOR AND FINANCE DIRECTOR ARE PROVIDED A COPY OF THE FORM 990 AND PERFORMED THEIR REVIEW PRIOR TO FILING. A COPY OF FINAL FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES PERFORMS AN INTERNAL REVIEW ANNUALLY WHEN THE BOARD MEMBERS ARE REINSTATED FOR ANOTHER YEAR OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE ADMINISTRATIVE DIRECTOR. THEY CONSULTED WITH EXECUTIVE RECRUITERS (THIRD PARTY CONSULTANTS) AND WERE ADVISED THAT TO HIRE SOMEONE FROM THE OUTSIDE FOR THIS POSITION WOULD REQUIRE A SALARY INTO SIX FIGURES. AFTER DISCUSSION, THE BOARD DECIDED TO FILL THE POSITION FROM WITHIN WHICH WOULD COST LESS. THE DECISION WAS DOCUMENTED IN THE BOARD MINUTES. THE BUSINESS MANAGER AND OTHER EMPLOYEES' SALARIES ARE DETERMINED USING A SCALE TABLE BASED ON EXPERIENCE LEVELS, NUMBER OF YEARS SERVED, CREDENTIALS, ETC. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST AND ALSO AVAILABLE ON PUBLIC WEBSITE WWW.GUIDESTAR.ORG. THE SCHOOL IS EXEMPT FROM SUPPLYING ITS FORM 1023 TO ANYONE REQUESTING THIS DOCUMENT BECAUSE IT FILED ITS FORM 1023 BEFORE JULY 15, 1987 AND DID NOT RETAIN A COPY OF THE FORM. ACCORDING TO THE INSTRUCTIONS FROM THE IRS WEBSITE, AN ORGANIZATION THAT FILED ITS FORM 1023 APPLICATION BEFORE JULY 15, 1987, IS REQUIRED TO MAKE THE APPLICATION AVAILABLE ONLY IF IT HAD A COPY OF THE APPLICATION ON JULY 15, 1987. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. SUMMARIZED VERSIONS OF THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE SCHOOL'S ANNUAL REPORT WHICH IS AVAILABLE ON THE SCHOOL'S WEBSITE. FORM 990, PART XI, LINE 9: WRITE-DOWN OF CONTRIBUTIONS RECEIVABLE -69,814. FORM 990, PART XI, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. FORM 990, PART VI, LINE 14 HIGHLAND HALL DOES NOT HAVE A DOCUMENT RETENTION POLICY. CURRENTLY IT REFERS TO THE NAIS POLICY.