2014-02-12T18:02:23-06:00 2013-06-30 942513310 LAUTZE & LAUTZE 303 SECOND STREET SUITE 950N SAN FRANCISCO CA 94107 990 2012-07-01 941518656 THE HEAD ROYCE SCHOOL HEAD 5105311300 4315 LINCOLN AVENUE OAKLAND CA 94602 DENNIS MALONE 5105311300 2014-02-12 1 MATTHEW J NOONAN P00354639 4155436900 2012 2015-11-30 17:44:51Z ROBERT LAKE 4315 LINCOLN AVENUE OAKLAND CA 94602 35264429 0 X WWW.HEADROYCE.ORG X 1887 CA OPERATION OF A SCHOOL FROM GRADES KINDERGARTEN THROUGH 12TH GRADE 24 24 489 380 0 0 1745911 1552479 24309777 26613923 -2627769 1537959 313443 329137 23741362 30033498 3630890 3854590 0 0 15006055 16052177 0 0 758447 8473524 9095811 27110469 29002578 -3369107 1030920 82432637 98555211 28860115 43243005 53572522 55312206 THE MISSION OF HEAD-ROYCE SCHOOL IS TO INSPIRE IN OUR STUDENTS A LIFELONG LOVE OF LEARNING & PURSUIT OF ACADEMIC EXCELLENCE, TO PROMOTE UNDERSTANDING OF & RESPECT FOR THE DIVERSITY THAT MAKES OUR SOCIETY STRONG, & TO ENCOURAGE CONSTRUCTIVE & RESPONSIBLE, GLOBAL CITIZENSHIP. 0 0 23785707 3854590 26947946 INDEPENDENT, CO-EDUCATIONAL COLLEGE PREPARATORY DAY SCHOOL WITH CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE FOR APPROXIMATELY 844 STUDENTS. THIS INCLUDES SUMMER ENRICHMENT, HEADS UP, AND AFTER SCHOOL CHILD CARE PROGRAMS. 23785707 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 77 0 1 489 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X DENNIS MALONE CFO 5105311300 THE HEAD ROYCE SCHOOL 4315 LINCOLN OAKLAND CA 94602 BETSY CRABTREE 1.00 X X 0 0 0 FRANK WILLIAMS 1.00 X X 0 0 0 WILLIAM NEWELL 1.00 X X 0 0 0 MARTHA SELLERS 1.00 X X 0 0 0 TIM RIPSTEEN 1.00 X X 0 0 0 KYM LUQMAN 1.00 X 0 0 0 LAURA BAXTER-SIMONS 1.00 X 0 0 0 JESSICA DODSON 1.00 X 0 0 0 JIM CAVALIERI 1.00 X 0 0 0 RACHELLE HEBRARD 1.00 X 0 0 0 LEO DORADO 1.00 X 0 0 0 TEJAL PATEL 1.00 X 0 0 0 LISA BENTON HARDY 1.00 X 0 0 0 RICK ARNEY 1.00 X 0 0 0 DIANNE BESSETTE 1.00 X 0 0 0 DAN CHAO 1.00 X 0 0 0 JOHN WOOLARD 1.00 X 0 0 0 EDIE ZUSMAN 1.00 X 0 0 0 PETER SMITH 1.00 X 0 0 0 TERRY TAO 1.00 X 0 0 0 FRANK YEARY 1.00 X 0 0 0 SCOTT VERGES 1.00 X 0 0 0 DAN KAMMEN 1.00 X 0 0 0 SUSAN SHERRERD 1.00 X 0 0 0 ROBERT LAKE 40.00 X 279060 0 41811 DENNIS MALONE 40.00 X 218365 0 26615 CARL THIERMANN 40.00 X 167330 0 26353 CRYSTAL LAND 40.00 X 170913 0 27081 SUSAN ABBEY 40.00 X 146425 0 18868 RAYMOND LOUIE 40.00 X 142610 0 23299 LINDA HOOPES 40.00 X 136979 0 20340 CATHY EPSTEIN 40.00 X 133649 0 19934 ANNA HEIDINGER 40.00 X 168810 0 21077 1564141 0 225378 15 0 1 0 SODEXO INC & ASSOCIATES DEPT 43283 LOS ANGELES CA 90088 MAINTENANCE & JANITORIAL 1104066 EPICURIAN GROUP 111 MAIN STREET SUITE 3 LOS ALTOS CA 94022 FOOD SERVICES 773169 MICHAEL'S TRANSPORTATION 2029 BENNINGTON DRIVE VALLEJO CA 94591 STUDENT BUS SERVICE 269283 ANLEU CONSTRUCTION INC 4504 THOMPSON STREET OAKLAND CA 94601 CONSTRUCTION SERVICES 223577 SOLSTICE PRESS 113 FILBERT STREET OAKLAND CA 94607 PRINTING & STATIONERY 165476 5 28126 1524353 42167 1552479 TUITION & FEES 611600 24289820 24289820 SUMMER & AFTER SCHOOL PROGRAMS 611600 1658704 1658704 FOOD PROGRAM 611600 665399 665399 26613923 542206 542206 47914 0 47914 47914 47914 5956861 52800 5013908 0 942953 52800 995753 52800 942953 121694 28126 121694 0 97338 95329 2009 2009 MISCELLANEOUS INCOME 611600 279214 279214 279214 30033498 26947946 0 1533073 3854590 3854590 976826 393145 583681 12094846 10445476 1184183 465187 687777 598599 74777 14401 1287364 1103173 144581 39610 1005364 837896 132778 34690 137210 137210 57300 57300 29310 29310 1616728 1296538 270152 50038 64339 12469 51870 250250 47444 132594 70212 159939 38610 121329 458254 435768 22486 465233 453606 11627 104615 35597 59373 9645 770169 577627 192542 1563579 1172684 390895 407942 150731 254328 2883 FOOD PROGRAM 744007 744007 OUTSIDE ACTIVITIES 690385 690385 GENERAL CLASSROOM 656899 592002 61708 3189 PROFESSIONAL DEVELOPMEN 138139 138139 781513 167221 545700 68592 29002578 23785707 4458424 758447 1500 1250 14223259 22045926 4800 13505 104665 204596 31004 30752 744591 712271 72887846 15958105 47541163 56929741 16189670 14541389 3346466 3668903 245519 406878 82432637 98555211 1930429 2365076 11841740 12842222 15087946 28035707 28860115 43243005 X 37282260 38782216 439681 318309 15850581 16211681 53572522 55312206 82432637 98555211 1030920 708764 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15930350 28799 1018108 677475 16299782 16250386 40048 293851 653935 15930350 14118365 261353 2446848 576180 16250386 12636490 1058753 1442820 1019698 14118365 15254051 440826 -2437858 620529 12636490 0.01000 0.99000 0 0 9709700 9709700 58822816 14072427 44750389 4003094 1655735 2347359 352236 229943 122293 56929741 X 26194595 708764 121694 830458 25364137 4669361 4669361 30033498 24454911 121694 121694 24333217 4669361 4669361 29002578 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS FOR SCHOLARSHIPS, FELLOWSHIP, COMPENSATION, HEADS UP, AND OTHER VARIOUS PROGRAMS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ENTERPRISE IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS STANDARD ALSO REQUIRES ORGANIZATIONS TO DISCLOSE ADDITIONAL QUANTITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON JUNE 30, 2013 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2010 THROUGH 2012 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE TAX YEARS 2009 THROUGH 2012 REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 121,694. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOOD PROGRAM EXPENSES 683,686. SCHOLARSHIPS, FINANCIAL AID AND TUITION REMISSION 3,854,590. INVESTMENT FEES 29,313. PARENT ASSOCIATION EXPENSES 48,972. GAIN ON SALE OF ASSET 52,800. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 121,694. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS, FINANCIAL AID AND TUITION REMISSION 3,854,590. FOOD PROGRAM EXPENSES 683,686. INVESTMENT FEES 29,313. GAIN ON SALE OF ASSET 52,800. PARENT ASSOCIATION EXPENSES 48,972. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISED ITS NON-DISCRIMINATION POLICY IN THE LEGAL NOTICES SECTION OF THE SAN FRANCISCO CHRONICLE ON MAY 16, 2013. CONCERT 149820 28126 121694 121694 149820 28126 121694 121694 121694 0 1 FINANCIAL ASSISTANCE 198 3163340 FMV TUITION TUITION REMISSION 57 587916 FMV TUITION SUPPLEMENTARY AID 128 96774 FMV TUITION FINANCIAL AID ENHANCEMENTS 8 6560 FMV TUITION PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL ASSISTANCE, AID AND TUITION REMISSION IS USED FOR INTERNAL SCHOOL TUITION COSTS. X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 ROBERT LAKE 279060 0 0 0 0 0 12500 0 29311 0 320871 0 0 0 DENNIS MALONE 218365 0 0 0 0 0 16245 0 10370 0 244980 0 0 0 CARL THIERMANN 167330 0 0 0 0 0 12283 0 14070 0 193683 0 0 0 CRYSTAL LAND 170913 0 0 0 0 0 12968 0 14113 0 197994 0 0 0 SUSAN ABBEY 146425 0 0 0 0 0 10865 0 8003 0 165293 0 0 0 RAYMOND LOUIE 142610 0 0 0 0 0 10590 0 12709 0 165909 0 0 0 LINDA HOOPES 136979 0 0 0 0 0 6917 0 13423 0 157319 0 0 0 CATHY EPSTEIN 133649 0 0 0 0 0 9926 0 10008 0 153583 0 0 0 ANNA HEIDINGER 168810 0 0 0 0 0 12544 0 8533 0 189887 0 0 0 PART I, LINE 1A THE SCHOOL OWNS A HOME FOR THE PURPOSE OF PROVISING HOUSING FOR THE HEAD OF SCHOOL AND HIS FAMILY. HE IS REQUIRED TO USE THIS HOUSE FOR ENTERTAINING BOARD MEMBERS, EMPLOYEES, ALUMNI, AND DONORS OF THE SCHOOL. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2012-01-12 15124000 SEE BELOW 0 0 0 B CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2013-01-31 10447500 SEE BELOW 0 0 0 A 308195 15124000 11800000 129000 3195000 2012 0 1 1 1 B 80098 10447500 2518371 123463 7805666 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 SCHEDULE K, PART I, LINE A, DESCRIPTION OF PURPOSES: TO REFUND A PRIOR ISSUE DATED 11/2/2006 WHICH WAS USED TO FINANCE THE CONSTRUCTION AND ACQUISITION OF EDUCATIONAL FACILITIES. BALANCE OF FUNDS WAS USED TO PAY OFF THE INTEREST RATE SWAP ASSOCIATED WITH THE BOND. SCHEDULE K, PART I, LINE B, DESCRIPTION OF PURPOSES: TO FINANCE THE PURCHASE AND IMPROVEMENT OF THE SOUTH CAMPUS IN ADDITION TO FINANCING OTHER CAPITAL PROJECTS AT THE NORTH CAMPUS. X 11 42167 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 MEMBERS OF THE FINANCE COMMITTEE REVIEW THE FORM 990 ON BEHALF OF THE GOVERNING BOARD. HOWEVER, A COPY OF THE 990 IS ALSO MADE AVAILABLE TO ANY BOARD MEMBER AT HIS REQUEST. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBER REQUIRED TO REVIEW AND SIGN CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL IS A MEMBER OF SEVERAL INDEPENDENT SCHOOL ORGANIZATIONS WHICH GATHER AND SHARE SALARY STATISTICS. THE SCHOOL USES THIS INFORMATION FOR COMPARATIVE PURPOSES AND ALSO TAKES INTO CONSIDERATION THE LONGEVITY, EDUCATION, AND PERFORMANCE OF THE INDIVIDUAL. MEMBERS OF THE EXECUTIVE BOARD AND FINANCE COMMITTEE REVIEW TOP MANAGEMENT SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE READILY AVAILABLE IN THE HEAD OF SCHOOL'S OFFICE TO INTERESTED PARTIES. FORM 990, PART XII, LINE 2 (C) THERE IS NO CHANGE OF THE PROCESS FROM PRIOR YEARS.