2014-05-12T15:41:42-05:00 2013-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2012-07-01 951862958 HIGHLAND HALL INC HIGH 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 LYNN KERN 8183491394 2014-05-08 1 BARED DILACAR P00157338 6267933600 2014-05-08 2012 2015-11-30 17:44:51Z LYNN KERN 17100 SUPERIOR STREET NORTHRIDGE CA 91325 5335889 0 X WWW.HIGHLANDHALL.ORG X 1955 CA GUIDE STUDENTS FROM NURSERY AGE THROUGH HIGH SCHOOL IN THE UNIQUE WALDORF CURRICULUM. 9 5 113 200 0 0 218688 555632 5223326 4755037 11934 9417 21226 11132 5475174 5331218 746366 606002 0 0 3535101 3597648 0 0 95376 1136390 1028665 5417857 5232315 57317 98903 6357186 6548579 2068972 2253467 4288214 4295112 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 4007203 606002 4770840 EDUCATE PRESCHOOL, ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. IN 2012-13, GRADUATED A SENIOR CLASS OF 22 STUDENTS AND HAD 217 STUDENTS CONTINUE THEIR ELEMENTARY AND SECONDARY EDUCATION AT HIGHLAND HALL. 4007203 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 14 0 1 113 1 0 0 0 0 0 0 0 0 0 0 X 9 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 CA X LISA ALBERTS 8183491394 17100 SUPERIOR STREET NORTHRIDGE CA 91325 ROBYN SAMUELS 1.00 X X 0 0 0 JON GARDNER 1.00 X X 0 0 0 LINDA KEEFER 1.00 X X 0 0 0 SARAH SCHULZ MIKELS 1.00 X X 0 0 0 JOAN NEWTON 1.00 X 960 0 0 ERIC ULLERICH 1.00 X 0 0 0 JANET VRUDNY 40.00 X 55375 0 8304 LAURA FERRIS 40.00 X 62125 0 10439 JUDY TAYLOR 40.00 X 46316 0 14725 LYNN KERN 40.00 X 82500 0 3589 LISA ALBERTS 40.00 X 52974 0 32716 300250 0 69773 0 0 0 0 0 39163 516469 555632 TUITION AND FEES 611600 4706087 4706087 SUMMER CAMPS 611710 48950 48950 4755037 9417 9417 0 39163 4671 -4671 -4671 YEARBOOK SALES 611710 10379 10379 OTHER INCOME 611710 5424 5424 15803 5331218 4770840 0 4746 606002 606002 381618 198726 182892 2218083 1644447 519713 53923 45826 34470 10181 1175 722649 536286 169506 16857 229472 164460 60110 4902 21400 21400 8727 436 8291 60243 55700 4543 33128 23742 8678 708 258360 232524 23252 2584 9206 9206 17097 17097 92515 92515 174946 157452 15745 1749 78677 65074 12461 1142 CLASS SUPPLIES/STUDENT 174528 174528 FACULTY & STAFF SUPPORT 61481 50238 10395 848 BAD DEBT EXPENSE 24575 24575 13782 6837 6945 5232315 4007203 1129736 95376 184824 127738 964057 1102280 149963 65200 267757 276720 12034 13787 51880 74346 7271072 2799435 4308455 4471637 378255 382083 39961 34788 6357186 6548579 104839 98990 255511 397190 1708622 1757287 2068972 2253467 X 3166469 3232522 1121745 1062590 4288214 4295112 6357186 6548579 X 98903 -4007 -87998 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307799 307799 4297153 1607804 2689349 1205778 1191631 14147 1460342 1460342 4471637 X 4721209 -4007 -606002 -610009 5331218 0 5331218 4714311 87998 87998 4626313 606002 606002 5232315 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 AWARDED TO ELIGIBLE STUDENTS -606,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-DOWN OF CONTRIBUTIONS RECEIVABLE 87,998. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDED TO ELIGIBLE STUDENTS 606,002. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF DOCUMENT RETENTION 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 2012-13, THE SCHOOL MAINTAINS THE RACIAL COMPOSITION OF ITS STUDENT BODY. EXPLANATION OF RACIAL NONDISCRIMINATION COMPLIANCE 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 39163 39163 754 309 3608 39163 39163 754 309 3608 4671 -4671 1 TUITION ASSISTANCE/FINANCIAL AID 93 606002 FMV FINANCIAL AID PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. 34850 TUITION ASSISTANCE FINANCIAL AID 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 VI, LINES 13 AND 14: THE SCHOOL DOES NOT HAVE A WRITTEN WHISTLEBLOWER POLICY OR A DOCUMENT RETENTION POLICY IN FY 2012 - 2013, HOWEVER, THE SCHOOL IS IN THE PROCESS OF DEVELOPING AND ADOPTING THOSE POLICIES. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: WRITE-DOWN OF CONTRIBUTIONS RECEIVABLE -87,998. 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.