2014-02-04T07:42:54-06:00 2013-06-30 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2012-07-01 750827460 ST MARK'S SCHOOL OF TEXAS % SUZANNE TOWNSEND STMA 2143468120 10600 PRESTON ROAD Suite DALLAS TX 75230 SUZANNE TOWNSEND 2143468120 2014-01-31 true Mark A Opdahl 2148717500 2012 2015-11-30 17:44:51Z ARNOLD HOLTBERG 10600 PRESTON ROAD DALLAS TX 75230 83906830 false X WWW.SMTEXAS.ORG X 1940 TX THE SCHOOL IS A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY SCHOOL FOR BOYS. THE SCHOOL IS DESIGNED TO AFFORD ITS STUDENTS WELL-ROUNDED PHYSICAL, INTELLECTUAL, MORAL AND RELIGIOUS TRAINING AND INSTRUCTION. 52 52 474 300 20282 3857 12952618 14248609 18024101 18570381 5549977 6175641 475656 628022 37002352 39622653 2437100 2212883 0 0 16591847 16890138 70386 94632 2229539 9898971 11605477 28998304 30803130 8004048 8819523 202342336 216561710 36590893 34011156 165751443 182550554 X ST. MARK'S SCHOOL OF TEXAS, IS A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR BOYS GRADES 1 THROUGH 12. THE SCHOOL IS DESIGNED TO AFFORD ITS STUDENTS WELL-ROUNDED PHYSICAL, INTELLECTUAL, MORAL AND RELIGIOUS TRAINING AND INSTRUCTION. false false 18797816 2212883 17639247 INSTRUCTIONAL GRADES 1-12 - ST. MARK'S SCHOOL OF TEXAS IS A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR BOYS GRADE 1-12. THE SCHOOL IS DESIGNED TO AFFORD ITS STUDENTS WELL-ROUNDED PHYSICAL, INTELLECTUAL, MORAL AND RELIGIOUS TRAINING AND INSTRUCTION. THE SCHOOL HAS AN APPROXIMATE ENROLLMENT OF 850 BOYS. 462068 506254 SUMMER CAMPS - ST. MARK'S SUMMER CAMP BLENDS FUN AND LEARNING TO ENSURE THAT CAMPERS GROW IN UNIQUE AND REWARDING WAYS EVERY SUMMER. SUMMER CAMP HAD AN ENROLLMENT OF APPROXIMATELY 1,050. 273384 190449 STUDENT ACTIVITIES - WIDE RANGING EXPENSES RELATED TO NONINSTRUCTIONAL ACTIVITIES OF STUDENTS INCLUDING COMMENCEMENT EXERCISES, STUDENT COUNCIL EXPENSES, AND CLASS FIELD TRIPS. 40201 95673 EXTENDED DAY - AFTER SCHOOL CARE FOR BOYS IN GRADE 1-4. THE PROGRAM HAS AN ENROLLMENT OF APPROXIMATELY 50 BOYS. 367999 138758 NEW STUDENT/TESTING FEES - EXPENSES RELATED TO THE MATRICULATION OF STUDENTS TO THE SCHOOL. 408200 234431 19941468 true true false false false false false false false true true true false false false true true false true false false false false true true true false false true true true false false false false false false false false false false true false false false false true false false false true 98 0 true 474 true true true false false false false true true false false false false X 52 52 true false false false false true true true true false false true true true true true true true true false X SUZANNE TOWNSEND 2143468116 10600 PRESTON ROAD DALLAS TX 75230 X David B Ackerman 2.0 X Trevor Ahlberg 2.0 X Michael S Anderson 2.0 X Jennifer J Brower 2.0 X Craig W Budner 2.0 X Pallavi Chavda 2.0 X Andrew O Clancy 2.0 X Katherine R Crow 2.0 X Leanna B Cruz 2.0 X Leslie A Diamond 2.0 X Hillel A Feinberg 2.0 X Randall S Fojtasek 2.0 X David G Genecov 2.0 X William D Graue 2.0 X Wallace L Hall Jr 2.0 X Kenneth A Hersh 2.0 X Jeffrey S Hillier 2.0 X Daniel L Hunt 2.0 X Scott C Kimple 2.0 X Larry Lacerte 2.0 X Chris E J Lee 2.0 X Craig R Levering 2.0 X Fraser E Marcus 2.0 X Mary Beth Marshall 2.0 X Robert A McClain 2.0 X Patrick K McGee 2.0 X W Casey McManemin 2.0 X Harold H Montgomery 2.0 X Jon L Mosle III 2.0 X Charles E Nearburg 2.0 X Pamela J Okada 2.0 X Constance B O'Neill 2.0 X Michael D Pegues 2.0 X Ross Perot Jr 2.0 X Wayne B Placide 2.0 X B G Porter 2.0 X Harry F Quarls 2.0 X Richard Ramirez 2.0 X Stephen J Rogers 2.0 X Helene C Rudberg 2.0 X C David Sammons 2.0 X Cindy F Smith 2.0 X Richard D Squires 2.0 X Rt Rev James Stanton 2.0 X John F Stull 2.0 X Harold C Urschel III 2.0 X Amy A Ware 2.0 X Brad E White 2.0 X Kevin B Wiggins 2.0 X C Randy Williams 2.0 X Taylor H Wilson 2.0 X Randy S Zisk 2.0 X Arnold Holtberg 40.0 X 578962 25064 David Dini 40.0 X 277338 24544 Suzanne Townsend 40.0 X 161734 17542 Stephanie Barta 40.0 X 152577 16574 Barbara York 40.0 X 129797 16596 Mark Webb 40.0 X 128202 15085 Judith Sutcliffe 40.0 X 127797 17510 1556407 132915 7 false true false AXXYS TECHNOLOGIES INC 5601 Granite Pkwy Ste 110 PLANO TX 75024 TECHNOLOGY SERVICES 456271 M5 Services LLC 18208 Preston Road Ste D9-422 DALLAS TX 75252 JANITORIAL SERVICES 255979 Westcliffe Inc 2633 Myrtle Springs Ave DALLAS TX 75220 Contractor Services 340942 Canadian Commercial Corporation 50 OCONNOR STREET 11TH FLOOR OTTAWA ONTARIO CA K1A0S6 Organ Construction 556794 ViaTech Publishing Solutions Inc 4434 McEwen Road DALLAS TX 75244 Printing & Mailing 145066 9 222506 14026103 1782710 14248609 INSTRUCTIONAL GRADES 1-12 611710 17639247 17639247 SUMMER CAMP REVENUE 713990 506254 506254 STUDENT ACTIVITIES 611710 190449 190449 EXTENDED DAY PROGRAM 611710 95673 95673 ADMISSIONS EXPENSES 611710 138758 138758 18570381 2101641 20282 2081359 0 0 0 0 0 46240276 42166276 4074000 4074000 4074000 277068 222506 398182 -121114 -121114 29600 11979 17621 17621 2418224 1707740 710484 710484 FORFEITED DEPOSITS & MISCELLANEOUS 611710 21031 21031 21031 39622653 18591412 20282 6762350 0 2212883 2212883 0 0 1138631 368694 471535 298402 0 12598921 10221205 1247849 1129867 735949 538658 178772 18519 1446572 936805 410583 99184 970065 664478 257205 48382 0 0 59475 59475 0 94632 94632 301790 301790 1006999 551212 454982 805 52659 31457 20688 514 3892552 524931 3265579 102042 130533 130533 0 0 354775 284330 31955 38490 0 15652 15652 666754 666754 0 2543116 2520559 22557 284591 284591 INSTITUTIONAL EXPENSES 533155 510033 23122 EQUIPMENT-RENTAL & REPAIRS 358819 16250 342569 SPECIAL EVENTS 449810 377936 71874 EMPLOYEE EXPENSES 294464 18483 275981 660333 33021 228610 398702 30803130 19941468 8632123 2229539 2941433 4116617 23093981 27458842 18432548 20464203 80900 51388 0 0 0 0 0 0 314618 204656 436009 208214 85452998 33660652 53162260 51792346 57112009 60988377 46122905 50569480 0 0 0 0 645673 707587 202342336 216561710 2571866 3356994 0 0 11364027 11549162 22655000 19105000 0 0 0 0 0 0 0 0 0 0 36590893 34011156 X 33858171 35757420 86969224 93300844 44924048 53492290 165751443 182550554 202342336 216561710 X 8819523 7977073 2515 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115099015 9008921 13985787 1840543 4454474 301790 131496916 114736015 5912299 1167449 2093893 4379429 243427 115099014 96882715 4209780 20280626 2107836 4300211 229059 114736015 85295798 6145874 11879102 2062538 4095500 280021 96882715 110111917 2716305 -21240147 1512867 4417028 362382 85295798 0.03505 0.40680 0.55816 true false 2743588 2743588 72873807 26640217 46233590 4567384 3911772 655612 5265945 3106389 2159556 51792346 HEDGE FUNDS 10405647 F PRIVATE EQUITY FUNDS 6741981 F COMMINGLED POOLS-FIXED INCOME 12304249 F COMMINGLED POOLS-REAL RETURN 21117603 F 50569480 0 0 X 47136098 7977073 2289929 10267002 36869096 2753557 2753557 39622653 30336987 1746740 1746740 28590247 2212883 2212883 30803130 INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR FINANCIAL AID, FACULTY SUPPORT, PROGRAM SUPPORT, AWARDS, SUSTAINING THE FACILITIES, AND DEBT SERVICE FOR A PORTION OF OUR DEBT. OTHER ADJUSTMENTS SCHEDULE D, PART XI, LINE 2(D) CHANGE IN VALUE OF SPLIT INTEREST TRUST 61,914 PLEDGE DISCOUNTS IN ACCORDANCE WITH ASC 958-605-30 71,114 FUNDRAISING ACTIVITY EXPENSES 410,161 Reclassification of Selling Expenses (Lunch Fees, Textbooks, Student Store) 1,707,740 Uncollectible Pledge Expense 39,000 TOTAL ADJUSTMENTS 2,289,929 OTHER ADJUSTMENTS SCHEDULE D, PART XI, LINE 4(B) Reclassification of Financial Aid Grants 1,840,543 Reclassification of Tuition Remission 372,340 Fundraising Activity Revenue, including donated prizes 540,674 TOTAL ADJUSTMENTS 2,753,557 OTHER ADJUSTMENTS SCHEDULE D, PART XII, LINE 2(D) Reclassification of Selling Expenses (Lunch Fees, Textbooks, Student Store) 1,707,740 Uncollectible Pledge Expense 39,000 TOTAL ADJUSTMENTS 1,746,740 OTHER ADJUSTMENTS SCHEDULE D, PART XII, LINE 4(B) Reclassification of Financial Aid Grants 1,840,543 Reclassification of Tuition Remission 372,340 TOTAL ADJUSTMENTS 2,212,883 FIN 48 (ASC 740) SCHEDULE D, PART X, LINE 2 FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: The School is exempt from federal income taxes under Section 501(c)(3) of the United States Internal Revenue Code according to the United States Internal Revenue Service ("IRS") determination letter dated August 25, 1971, except to the extent it has unrelated business income. For the years ended June 30, 2013 and 2012, unrelated business income did not result in any material net taxable income, therefore no provision for income tax has been provided in the accompanying financial statements. The School is required to file an annual Form 990-T with the United States Internal Revenue Service for any unrelated business income. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the School's financial statements to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The School is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding the uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The School's informational returns filed with the IRS are generally subject to examination for three years after the later of the due date or date of filing. As a result, the School is no longer subject to income tax examinations by tax authorities for years prior to 2010. true true true true true true true false false false false false false false false false false true Nondiscriminatory Policy Form 990, Schedule E, Line 3 ST. MARK'S SCHOOL OF TEXAS PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN LOCAL PAPERS AT LEAST ONCE PER YEAR. THIS POLICY IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE. X X X true BARNES ROCHE INC 919 Conestoga Road Building One Suite 101 Rosemont PA 190101375 CONSULTING false 78162 CHARITABLE DEVELOPMENT CONSULTING PO Box 1486 Frederick MD 21702 CONSULTING false 16470 94632 TX Celebrate 2013 499575 222506 277069 170245 65981 46755 115202 0 499575 222506 277069 170245 65981 46755 115202 398183 -121114 29600 11500 479 true 1.00000 29600 11500 479 11979 17621 TX false See statement in Part IV false false false 1.00000 Suzanne Townsend 10600 Preston Road Dallas TX 75230 false Suzanne Townsend 0 Recordkeeping X false COMPENSATION OF PROFESSIONAL FUNDRAISERS SCHEDULE G, PART I, LINE 2: COMPENSATION AGREEMENTS FOR PAYMENTS TO PROFESSIONAL FUNDRAISERS DISTINGUISH BETWEEN PAYMENTS FOR SERVICES VERSUS REIMBURSEMENTS FOR FUNDRAISING EXPENSES. REIMBURSABLE EXPENSES INCLUDE THE FOLLOWING: $27,619 - TRAVEL, AIRFARE, LODGING, TELEPHONE, ETC. Raffle Explanation Schedule G, Part III, Line 9B The Texas Charitable Raffle Enabling Act, effective January 1, 1990, permits "qualified organizations" to hold up to two raffles per calendar year, with certain specified restrictions. The organization is not required to register with the state before conducting a raffle if two or less raffles are held during the calendar year. true FINANCIAL AID TO STUDENTS ATTENDING ST. MARK'S 120 1840543 FMV N/A Tuition Remission TO STUDENTS ATTENDING ST. MARK'S 23 372340 FMV N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS PART I, LINE 2 THE ORGANIZATION PROVIDES FINANCIAL AID TO STUDENTS ATTENDING THE SCHOOL. THE FINANCIAL AID IS PROVIDED SO LONG AS THE STUDENT CONTINUES TO MEET THE SCHOOL'S STANDARDS AND EXPECTATIONS AND SO LONG AS THE FAMILY'S NEEDS WARRANT SUCH AID. APPLICATION FOR FINANCIAL AID, HOWEVER, MUST BE MADE ANNUALLY AND IN ACCORDANCE WITH THE APRIL 15 DEADLINE. X X X X true true X X X X X false false false false false false false false false Arnold Holtberg 463755 115207 17500 0 7564 0 604026 0 David Dini 272838 4500 13500 0 11044 0 301882 0 Suzanne Townsend 161589 145 10044 0 7498 0 179276 0 Stephanie Barta 114950 37627 9207 0 7367 0 169151 0 BENEFITS PROVIDED TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES SCHEDULE J, PART I, LINE 1(A) ARNOLD HOLTBERG RECEIVED THE FOLLOWING BENEFITS, WHICH WERE REPORTED IN HIS TAXABLE COMPENSATION: -DISCRETIONARY SPENDING ACCOUNT -HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE -HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES -PERSONAL SERVICES A RED RIVER EDUCATION FINANCE CORPORATION 752791247 2007-04-17 17260000 REFUND OF PRIOR ISSUE - 1/18/2000 false false false B RED RIVER EDUCATION FINANCE CORPORATION 752791247 756872ES2 2007-05-31 28500000 CONSTRUCTION OF BUILDING false false false A 1905000 0 19204736 0 0 0 101546 0 0 0 19103190 0 2007 false true true true B 24750000 0 30103462 2486 0 0 130675 0 0 29970301 0 0 2009 false false false true A 0 B false false false false 0.00000 0.00000 0.00000 false false false false A false false false true false false 0 false 0 false false B false false false true true false 0 false 0 false false A false B false Procedures to Undertake Corrective Action SCHEDULE K, PART V The School will consider adopting specific written procedures to ensure timely correction of potential violations of Federal tax requirements related to its bond issue through the use of the voluntary closing agreement program if self-remediation is not available under applicable regulations. However, the School has covenanted in its Trust agreement and other documents related to its bond issue to comply with all applicable Federal tax requirements related to its bond issue. Additionally, the School has covenanted to maintain all required records related to its bond issue for Federal tax compliance and engages an expert to compute the School's potential rebate liability under applicable arbitrage rebate regulations, when required, to ensure timely compliance with these requirements. Arbitrage Rebate Schedule K, Part IV, Line 2(c) Based upon rebate computations dated April 17, 2012 and May 31, 2009, no rebate liability exists and reporting to the IRS is not required at this time for either bond issuance. Written Monitoring Procedures SCHEDULE K, PART III, LINE 9 AND PART IV, LINE 7 The organization has represented that it will, and covenanted to, comply with all tax requirements imposed by the Code to satisfy Sections 141 and 145 through 150 of the Code in the tax certificate and loan agreement related to the tax-exempt bond issue. Other than these representations and covenants, the organization has not adopted post-issuance monitoring procedures. The organization realizes that post-issuance monitoring procedures are an important tool in the management of issues arising after tax-exempt bonds are issued. While the organization does not currently have detailed written procedures, it however has consultants, with whom it consults from time to time on an ad hoc basis, including bond counsel, to ensure ongoing compliance with tax and securities laws. In addition, the organization is considering establishing additional post-issuance monitoring procedures to ensure continued compliance with Sections 141 and 145 through 150 of the Code. X 22 1608978 SELLING PRICE X Auction & Raffle Prizes 55 173731 Fair Market Value 0 false true true USE THIRD PARTIES TO SOLICIT, PROCESS, OR SELL NONCASH CONTRIBUTIONS SCHEDULE M, PART I, LINE 32(A) A STOCK BROKER IS USED TO SELL STOCK RECEIVED AS CONTRIBUTIONS. NUMBER OF CONTRIBUTIONS RECEIVED SCHEDULE M, PART I, LINE B THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FAMILY AND BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 Hill Feinberg and Wayne Plaude - Business Relationship Randall Fojtasek and Taylor Wilson - Business Relationship Kenneth Hersh and Randall Fojtasek - Business Relationship Patrick McGee and Randall Fojtasek - Business Relationship Patrick McGee and Ross Perot Jr. - Family Relationship W. Casey McManemin and Wallace L. Hall, Jr. - Business Relationship Jon Mosle, III and Taylor Wilson - Business Relationship Jon Mosle, III and Craig Budner - Business Relationship Kenneth Hersh and Richard Squires - Business Relationship MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7(A) A TRUSTEE COMMITTEE RECRUITS NEW TRUSTEES TO THE BOARD ON A YEARLY BASIS. THE COMMITTEE THEN SUBMITS THE NOMINATIONS TO THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES WHO VOTE ON THE NOMINATIONS. DECISIONS SUBJECT TO APPROVAL BY MEMBERS, STOCKHOLDERS, OR OTHER PERSONS FORM 990, PART VI, SECTION A, PART 7(B) THE ORGANIZATION HAS VARIOUS COMMITTEES WHO MEET AND MAKE RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS THE RECOMMENDATIONS AND VOTES ON THE MATTERS. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF THE FORM 990 IS SUBMITTED TO THE AUDIT COMMITTEE. THE COMMITTEE REVIEWS AND APPROVES THE TAX RETURN BEFORE IT IS FILED. ONCE THE RETURN HAS BEEN APPROVED, IT IS COMMUNICATED TO THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. MONITORING AND ENFORCING CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12(C) EACH YEAR EVERY TRUSTEE IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THE DIRECTOR OF FINANCE AND ADMINISTRATION REVIEWS EACH QUESTIONNAIRE FOR ANY ISSUES. DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15(A) & 15(B) COMPENSATION FOR EMPLOYEES IS DETERMINED BY REVIEWING THE EMPLOYEE'S PAST WORK HISTORY AND THE CURRENT YEAR BUDGET BY THE DEPARTMENT HEADS. THE DEPARTMENT HEADS THEN MAKE RECOMMENDATIONS TO THE HEADMASTER WHO THEN MAKES THE FINAL DETERMINATION FOR THE EMPLOYEES' COMPENSATION. THE HEADMASTER'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WHO IS ADVISED BY COMPENSATION CONSULTANTS AND BY COMPARING COMPENSATION TO OTHER COMPARABLE INDEPENDENT SCHOOL'S DATA. AVAILABILITY OF DOCUMENTS TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. Other Changes in Net Assets Form 990, Part XI, Line 5 CHANGE IN VALUE OF SPLIT INTEREST TRUST 61,914 PLEDGE DISCOUNTS IN ACCORDANCE WITH ASC 958-605-30 71,114 Parent Association Net Fundraising Activity Revenue (540,674) Parent Association Net Fundraising Activity Expense 410,161 TOTAL ADJUSTMENTS 2,515 ISAS GROUP BENEFITS TRUST 12712 PARK CENTRAL DR 100 DALLAS TX 75251 731366012 VEBA TX 501(C)(9) N/A NA false false false false false false false false false false false false false false false false false false true false ISAS GROUP BENEFITS TRUST R 1877044 CASH/FMV