2014-05-08T11:51:01-05:00 2013-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2012-07-01 237120625 CROSSROADS SCHOOL FOR ARTS & SCIENCES CROS 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BARBARA S WHITNEY 3108297391 2014-05-07 1 BARED DILACAR P00157338 6267933600 2014-05-07 2012 2015-11-30 17:44:51Z BARBARA S WHITNEY 1714 21ST STREET SANTA MONICA CA 90404 50149200 0 X WWW.XRDS.ORG X 1971 CA CROSSROADS IS AN INDEPENDENT SCHOOL FOR APPROXIMATLY 1150 STUDENTS. 25 25 613 450 0 0 3787983 9659935 36148924 37377416 995971 1072799 521611 187534 41454489 48297684 5786016 6036932 0 0 25150455 26822575 0 0 1861918 8912869 9090840 39849340 41950347 1605149 6347337 84905664 97726870 27385001 32417693 57520663 65309177 X CROSSROADS SCHOOL FOR ARTS AND SCIENCES IS AN INDEPENDENT SCHOOL FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 0 0 37023188 6036932 37377416 CROSSROADS SCHOOL FOR ARTS AND SCIENCES (THE "SCHOOL") FOUNDED IN 1971, IS AN INDEPENDENT SCHOOL FOR APPROXIMATELY 1150 STUDENTS IN GRADES KINDERGARTEN THROUGH 12, WITH TWO CAMPUSES IN SANTA MONICA, CALIFORNIA. THE SCHOOL WAS FOUNDED UPON FIVE BASIC COMMITMENTS: TO ACADEMIC EXCELLENCE, TO THE ARTS, TO THE GREATER COMMUNITY, TO THE DEVELOPMENT OF A STUDENT POPULATION OF SOCIAL, ECONOMIC, AND RACIAL DIVERSITY AND TO THE DEVELOPMENT OF EACH STUDENT'S PHYSICAL WELL-BEING AND FULL HUMAN POTENTIAL. 37023188 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 76 0 1 613 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X JOON LEE 3108297391 1714 21ST STREET SANTA MONICA CA 90404 BOB FRIEDMAN 5.00 X X 0 0 0 NAT TRIVES 5.00 X X 0 0 0 JEFF WORTHE 5.00 X X 0 0 0 DARLENE CHAN 5.00 X X 0 0 0 DAVID TANNENBAUM 5.00 X X 0 0 0 BOB DAVENPORT 5.00 X X 0 0 0 CHARLES BOXENBAUM 5.00 X X 0 0 0 PETER NORTON 5.00 X X 0 0 0 MICHELLE BROOKMAN 5.00 X 0 0 0 JUAN CARRILLO 5.00 X 0 0 0 ANN COLBURN 5.00 X 0 0 0 CAROL ANN EMQUIES 5.00 X 0 0 0 MARY FARRELL 5.00 X 0 0 0 NADA KIRKPATRICK 5.00 X 0 0 0 MICHAEL LEVIN 5.00 X 0 0 0 JEFF LIPP 5.00 X 0 0 0 TED MILLER 5.00 X 0 0 0 MARC MILLMAN 5.00 X 0 0 0 IRIS MINK 5.00 X 0 0 0 SHARON NAZARIAN 5.00 X 0 0 0 DAVID OFFER 5.00 X 0 0 0 ELAINE PARKER-GILLS 5.00 X 0 0 0 LOIS REINIS 5.00 X 0 0 0 ILENE RESNICK-WEISS 5.00 X 0 0 0 TOM WERNER 5.00 X 0 0 0 ROBERT RIDDLE 40.00 X 376848 0 90023 BARBARA WHITNEY 40.00 X 177384 0 48956 JEFFREY GUCKERT 40.00 X 144630 0 47045 JOAN MARTIN 40.00 X 142664 0 61770 MORGAN SCHWARTZ 40.00 X 129535 0 24122 MARK GOVATOS 40.00 X 127468 0 20319 JOON LEE 40.00 X 118140 0 15779 1216669 0 308014 29 0 1 0 FREDERICK FISHER AND PARTNERS 12248 SANTA MONICA BLVD LOS ANGELES CA 90025 ARCHITECTURAL SERVICES 586742 ATLANTIC EXPRESS OF LA INC 7 NORTH STREET STATEN ISLAND NY 10302 TRANSPORTATION 225133 CAL NET TECHNOLOGY GROUP 9420 TOPANGA CANYON BLVD SUITE 100 CHATSWORTH CA 91311 TECHNOLOGY SUPPORT 114066 SAFE WAY ENTERPRISES PO BOX 75972 LOS ANGELES CA 90075 TRANSPORTATION 108067 4 762340 8897595 1077741 9659935 TUITION AND FEES 611600 35670883 35670883 AUXILIARY ACTIVITIES 611710 1706533 1706533 37377416 1072799 1072799 749852 501930 247922 247922 247922 1077741 1077741 0 0 762340 238239 -238239 -238239 33606 33606 0 OTHER INCOME 900099 177851 177851 177851 48297684 37377416 0 1260333 6036932 6036932 672392 293151 122624 256617 20286637 18658705 970166 657766 1080351 994654 51296 34401 3253381 3253381 1529814 1386768 73541 69505 840484 501792 211712 126980 93207 93207 99366 99366 46280 46280 21681 18595 100 2986 347714 199198 75636 72880 165794 165794 1678196 1378145 255043 45008 51540 30587 6797 14156 354292 311362 28394 14536 396537 396537 1301021 1086365 173917 40739 363089 279578 72618 10893 INSTRUCTIONAL SUPPLIES 1318680 782130 365790 170760 EQUIPMENT RENTAL, REPAI 741322 691160 36327 13835 PRINTING AND PUBLICATIO 634489 339091 30826 264572 MEALS 330592 159256 113592 57744 306556 60007 238009 8540 41950347 37023188 3065241 1861918 4246744 4515427 4404545 2943285 773444 4377370 80546 101757 57397 72036 204946 197221 71602300 16935214 46698677 54667086 26163962 28357185 2275403 2495503 84905664 97726870 2508360 3159232 10153744 10063971 13563334 13291667 144346 4827586 1015217 1075237 27385001 32417693 X 47615142 49115177 2482904 8733273 7422617 7460727 57520663 65309177 84905664 97726870 6347337 1441177 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15626523 238110 1315494 505753 16674374 15964054 53276 92270 483077 15626523 14266607 576968 1578633 458154 15964054 12675942 43804 1699682 152821 14266607 14177863 421803 -1672203 251521 12675942 0.42310 0.44740 0.12950 0 0 30309227 30309227 26664023 6837049 19826974 5696033 4549060 1146973 6446399 5154213 1292186 2486618 394892 2091726 54667086 RETIREMENT AGREEMENT FOR FORMER PRESIDENT 1075237 1075237 X 44475704 1441177 -6036932 -4595755 49071459 -773775 -773775 48297684 36687190 773775 773775 35913415 6036932 6036932 41950347 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 46 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING FINANCIAL AID, FACILITIES AND GENERAL OPERATIONS OF THE SCHOOL. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 -6,036,932. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -501,930. FUNDRAISING EXPENSES -238,239. COST OF GOODS SOLD -33,606. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 501,930. FUNDRAISING EXPENSES 238,239. COST OF GOODS SOLD 33,606. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,036,932. 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 PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN - 0 0 INVESTMENT IN HEDGE FUNDS N/A 2495503 0 0 0 0 0 0 2495503 0 2495503 0 0 0 0 0 0 SPRING EVENT 762340 762340 69579 21828 146833 762340 762340 69579 21828 146833 238240 -238240 1 FINANCIAL AID 275 6036932 FMV FINANCIAL AID PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL AID/SCHOLARSHIPS ARE GRANTED TO STUDENTS BASED ON FINANCIAL NEED AS DETERMINED BY TUITION REDUCTION FUND COMMITTEE CHAIRED BY DIRECTOR OF FINANCE AND OPERATIONS, AND ALSO ARE AWARDED ON A RACIALLY NON-DISCRIMINATORY BASIS. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 ROBERT RIDDLE 359500 0 0 0 17348 0 80000 0 10023 0 466871 0 0 0 BARBARA WHITNEY 177384 0 0 0 0 0 11742 0 37214 0 226340 0 0 0 JEFFREY GUCKERT 144630 0 0 0 0 0 2368 0 44677 0 191675 0 0 0 JOAN MARTIN 142664 0 0 0 0 0 12061 0 49709 0 204434 0 0 0 MORGAN SCHWARTZ 129535 0 0 0 0 0 11394 0 12728 0 153657 0 0 0 PART I, LINE 1A AS STATED IN THE HEAD OF SCHOOL'S CONTRACT DATED JUNE 15, 2009, THE SCHOOL PROVIDES HIM WITH AN AMOUNT REASONABLY SUFFICIENT TO PERMIT HIM TO ENTERTAIN, TRAVEL AND ATTEND APPROPRIATE CONFERENCES ON BEHALF OF THE SCHOOL AND TO TAKE HIS COMPANION WITH HIM, AT THE SCHOOL'S EXPENSE, TO AT LEAST TWO CONVENTIONS OR CONFERENCES PER YEAR. IN ADDITION, THE SCHOOL PAYS THE COST OF THE HEAD OF SCHOOL'S LEGAL COUNSEL WITH RESPECT TO DRAFTING AND NEGOTIATION OF HIS EMPLOYMENT AGREEMENT. THE HEAD OF SCHOOL SHOULD SUBMIT TO THE SCHOOL'S BUSINESS OFFICE AN ITEMIZED ACCOUNT OF ALL SUCH EXPENDITURES, SETTING FORTH THE DATE, THE PURPOSE FOR WHICH EACH EXPENDITURE WAS INCURRED, AND THE AMOUNTS THEREOF, TOGETHER WITH SUCH RECEIPTS SHOWING PAYMENTS AS MAY BE REQUIRED BY THE SCHOOL'S POLICIES. PART I, LINE 4B THE SCHOOL PROVIDES A 457F DEFERRED COMPENSATION PLAN TO THE HEAD OF SCHOOL. DURING 2012, THE SCHOOL CONTRIBUTED $55,000 TO THE PLAN. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2010-11-05 14000000 PAYOFF OLD BOND AND PURCHASE NEW BUILDING. 0 0 0 A 14000000 5485312 275000 8239688 2012 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 15950 TUITION REMISSION TUITION ASSISTANCE 31900 TUITION REMISSION TUITION ASSISTANCE 13300 TUITION REMISSION TUITION ASSISTANCE X 16 1077741 FAIR MARKET VALUE. 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE SCHOOL USES BROKERAGE COMPANIES TO SELL STOCK CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD ALONG WITH THE CHAIR OF THE FINANCE COMMITTEE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A QUESTIONNAIRE IS DISTRIBUTED TO THE BOARD MEMBERS AND OFFICERS REQUESTING DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST. WHEN POSSIBLE, DISCLOSURES ARE DIRECTED IN WRITING TO THE SECRETARY OF THE BOARD, CHAIRPERSON OR PRESIDENT WHO TOGETHER WITH THE AUDIT COMMITTEE ARE RESPONSIBLE FOR THE ADMINISTRATION OF THE POLICY. BOARD MEMBERS OR OFFICERS WHO HAVE DECLARED OR BEEN FOUND TO HAVE A CONFLICT OF INTEREST IN ANY MATTER BEFORE THE BOARD ARE REFRAINED FROM PARTICIPATING IN CONSIDERATION OF A PROPOSED TRANSACTION, UNLESS FOR SPECIAL REASONS THE BOARD REQUESTS INFORMATION OR INTERPRETATION OF THE PERSON OR PERSONS INVOLVED. THE PERSON OR PERSONS INVOLVED ARE NOT ALLOWED TO VOTE ON SUCH MATTERS AND ARE NOT ALLOWED TO BE PRESENT AT THE TIME OF VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S AND CFO'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE, INCLUDING COMPARISONS WITH LOCAL, REGIONAL AND NATIONAL PEER SCHOOLS; PARTICIPATION IN TWO NATIONAL EXECUTIVE COMPENSATION AND BENEFITS SURVEY PROVIDES COMPARABLE DATA. OUTSIDE COMPENSATION CONSULTANTS ARE USED. CEO'S CONTRACT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OVERSEES THE ANNUAL AUDIT OF THE FINANCIAL STATEMENTS. NAP SM LLC 1714 21ST STREET SANTA MONICA CA 90404 352432054 REAL ESTATE HOLDING CA 507564 7634173 CROSSROADS SCHOOL