2014-02-11T05:27:19-06:00 2013-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2012-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 DAVID FELDMAN 2482037300 2014-02-08 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2014-02-08 2012 2015-11-30 17:44:51Z DAVID FELDMAN 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 14240132 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 21 19 275 301 0 0 459274 848806 11886483 12276688 295632 333172 63918 39993 12705307 13498659 1908733 2069176 0 0 7186485 7314532 0 0 428676 3640999 3631587 12736217 13015295 -30910 483364 24481247 26109671 7241089 8017789 17240158 18091882 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 10002493 2069176 11092052 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. 117347 220004 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. 749704 964632 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. 10869544 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 82 0 1 275 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 5.00 X X 0 0 0 ALLAN ROTHFEDER 5.00 X X 0 0 0 HAROLD GARDNER 5.00 X X 0 0 0 EDWIN BAKER 5.00 X X 0 0 0 JAMIE MICHELSON 5.00 X X 0 0 0 LAURIE WELSH 5.00 X X 0 0 0 SHARNA HATCHER 1.00 X 0 0 0 PAUL BORJA 1.00 X 0 0 0 PEGGY KLEIN 1.00 X 0 0 0 ASHLEY LOWE 1.00 X 0 0 0 CHRISTOPHER TORRES 1.00 X 0 0 0 ANNE GAHAGAN 1.00 X 0 0 0 HERMAN MARABLE 1.00 X 0 0 0 ERIC PETERSON 1.00 X 0 0 0 SUSAN SAVAS 1.00 X 0 0 0 STACY HOLLOWMAN 1.00 X 30872 0 6273 DONNA SILK 1.00 X 0 0 0 JOHN SZNEWAJS 1.00 X 0 0 0 KAREN JOHNSON 1.00 X 37894 0 10538 ANESSA KRAMER 1.00 X 0 0 0 RACHEL STAFEIL 1.00 X 0 0 0 DENITA BANKS-SIMS 50.00 X 110265 0 2506 DAVID FELDMAN 60.00 X 94425 0 10895 DAVID FLUENT 50.00 X 122207 0 3366 MARY BAKER 50.00 X 114079 0 10976 JAMES MORROW 50.00 X 112894 0 52020 PHILLIP DEELY 60.00 X 131171 0 494 753807 0 97068 5 1 1 0 BLOOM ROOFING SYSTEMS INC 12238 EMERSON DRIVE BRIGHTON MI 48116 ROOFING CONTRACTOR 230781 CHARTWELLS SCHOOL DINING SERVICES PO BOX 91337 CHICAGO IL 606931337 DINING SERVICES 187717 BRIAN H WILMERS 10025 ELGIN AVENUE HUNTINGTON WOODS MI 48070 AIA ARCHITECT 166802 GCA PO BOX 643823 PITTSBURGH PA 15264 CUSTODIAL SERVICES 162689 4 30830 817976 848806 TUITION 900099 11092052 11092052 SUMMER DAY CAMP & ENRICHMENT 900099 964632 964632 OTHER FEES/AFTERCARE PROGRAM 900099 220004 220004 12276688 368544 368544 677423 712795 -35372 -35372 -35372 68671 30830 28678 39993 39993 13498659 12276688 0 373165 2069176 2069176 211152 211152 6274267 5117384 868361 288522 37110 28625 5791 2694 323116 255427 63358 4331 468887 361394 85924 21569 15611 15611 37725 37725 157939 29326 113382 15231 632422 508744 110750 12928 941395 880952 60443 67494 42721 14579 10194 73929 53604 15929 4396 591596 553612 37984 OTHER 437033 368463 25230 43340 TUITION REMISSION FACUL 418510 392825 2569 23116 FOOD SERVICE 158205 158205 TRANSPORTATION EXPENDIT 56194 37504 18690 43534 11582 29597 2355 13015295 10869544 1717075 428676 1117102 1466730 1003624 1315822 217679 146120 84387 91473 132510 96358 17605848 5344509 11938987 12261339 9580207 10374321 406751 357508 24481247 26109671 756615 737407 3195875 3197311 2930000 3963333 358599 119738 7241089 8017789 X 11145398 11289231 1198598 1892100 4896162 4910551 17240158 18091882 24481247 26109671 483364 368360 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5794778 7401 663843 250319 6215703 5784453 97175 129171 216021 5794778 5030392 58184 921827 225950 5784453 3370678 1326655 535037 201978 5030392 4092260 40646 -695763 66465 3370678 0.78250 0.21750 0 0 218750 218750 15009392 4305884 10703508 1044781 720237 324544 1332925 318388 1014537 12261339 MONEY MARKET FUNDS 586896 F FIXED INCOME CORP BONDS 6221550 F MUTUAL FUNDS 3565875 F 10374321 DUE TO SCHOOL AFFILIATED GROUPS 113607 INTEREST RATE SWAP LIABILITY 6131 119738 X 11785223 368360 368360 11416863 12620 2069176 2081796 13498659 10933499 0 10933499 12620 2069176 2081796 13015295 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES FOR THE TAX YEARS 2009 THROUGH 2012, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2013. 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, 2013 AND 2012, AND IT 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 2,069,176. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 2,069,176. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 MOSAIC - DINNER & AUCTION 99501 30830 68671 0 0 18332 10346 99501 30830 68671 18332 10346 28678 39993 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 207 2069176 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 0 0 0 0 0 0 0 0 JAMES MORROW 112894 0 0 0 0 0 0 0 52020 0 164914 0 0 0 PHILLIP DEELY 112500 0 0 0 18671 0 0 0 494 0 131665 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