2014-05-15T16:53:57-05:00 2013-06-30 953001179 WINDES INC POST OFFICE BOX 87 LONG BEACH CA 90801 990 2012-07-01 953735164 ROLLING HILLS PREPARATORY SCHOOL ROLL 3107911101 ONE ROLLING HILLS PREP WAY SAN PEDRO CA 90732 PETER MCCORMACK 3107911101 2014-05-15 1 DONITA M JOSEPH P00286656 5624351191 2012 2015-11-30 17:44:51Z PETER MCCORMACK ONE ROLLING HILLS PREP WAY SAN PEDRO CA 90732 9335938 0 X WWW.ROLLINGHILLSPREP.ORG X 1981 CA INDEPENDENT EDUCATIONAL INSTITUTE FOR 285 STUDENTS GRADE 5-12. 13 13 107 13 0 0 704220 726054 8662782 8436886 620 369 -21368 -7299 9346254 9156010 1432005 1282040 0 0 5431055 5241711 0 0 126453 2515834 2583904 9378894 9107655 -32640 48355 57845164 56757251 11728511 10592244 46116653 46165007 ROLLING HILLS PREPARATORY SCHOOL WORKS WITH PARENTS TO PREPARE COLLEGE-BOUND STUDENTS FOR LIFELONG SUCCESS IN A GLOBAL 21ST CENTURY USING PROVEN TECHNIQUES IN A STIMULATING AND SUPPORTIVE ACADEMIC ENVIRONMENT. 0 0 6928349 1282040 7607128 OPERATION OF A CHILDREN'S PREPARATORY SCHOOL FOR 285 STUDENTS, GRADES 5-12. THE SCHOOL WORKS WITH FAMILIES AND STUDENTS TO OFFER A RANGE OF ACADEMIC, ART AND ATHLETIC COURSES TO HELP PREPARE COLLEGE-BOUND STUDENTS FOR LIFELONG SUCCESS IN A GLOBAL 21ST CENTURY USING PROVEN TEACHING TECHNIQUES IN A STIMULATING AND SUPPORTIVE ACADEMIC ENVIRONMENT. STUDENTS ARE CHALLENGED BY DEMANDING ACADEMIC COURSES AND SUPPORTED WITHIN A CLOSE-KNIT COMMUNITY. BY EMPLOYING A STUDENT/TEACHER RATIO OF LESS THAN 15/1, THE SCHOOL IS ABLE TO ADDRESS THE INDIVIDUAL NEEDS OF EACH STUDENT TO HELP MAXIMIZE HIS OR HER POTENTIAL. 170621 751511 AUXILIARY PROGRAMS INCLUDE SPORTS, OUTDOOR EDUCATION, AFTER SCHOOL PROGRAMS AND OTHER ACADEMIC SUPPORT. THESE EXTRACURRICULAR ACTIVITIES ARE AVAILABLE TO ALL STUDENTS, AND STUDENTS ARE ENCOURAGED TO PARTICIPATE IN THE ACTIVITIES OFFERED BY THE SCHOOL, WHICH INCLUDE, BUT ARE NOT LIMITED TO, PLAYS, MUSICALS AND OTHER ARTISTIC PERFORMANCES; WILDERNESS EDUCATION; FIELD TRIPS; AND TEAM SPORTS/PHYSICAL EDUCATION. 7098970 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 50 0 1 107 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 CA X MARIA SHER 3107911101 ONE ROLLING HILLS PREP WAY SAN PEDRO CA 90732 REBECCA DAVIS 2.00 X X 0 0 0 WILLIAM JOHNSON 2.00 X X 0 0 0 ROSE CONTRERAS 2.00 X 0 0 0 CAROL EDWARDS 2.00 X 0 0 0 STUART FARBER 2.00 X 0 0 0 DAVID KITCHEN 2.00 X 0 0 0 CARRIE CONCHA 2.00 X 0 0 0 RICK FRUHLING 2.00 X 0 0 0 CAROL KOLE 2.00 X 0 0 0 RUBEN LITTLE 2.00 X 0 0 0 MARK MACDONALD 2.00 X 0 0 0 DAVID OLSON 2.00 X 0 0 0 MITCHELL OZAWA 2.00 X 0 0 0 ANDREW SLOVES 2.00 X 0 0 0 PETER MCCORMACK 40.00 X 297541 0 18254 MARIA SHER 40.00 X 95729 0 10187 RYAN BOCCUZZI 40.00 X 116938 0 11002 HEIDI MORRIS 40.00 X 145247 0 12745 PATRICIA RESSLER 40.00 X 137739 0 9452 KARLA PITA-LOOR 40.00 X 120600 0 11522 913794 0 73162 5 0 1 0 AMERICAN GUARD SERVICES 1299 EAST ARTESIA BLVD SUITE 200 CARSON CA 90746 CAMPUS SECURITY 105787 1 26650 699404 726054 TUITION 611600 7316951 7316951 AUXILIARY PROGRAMS 611600 751511 751511 STUDENT FEE REVENUE 611600 280201 280201 STUDENT ACTIVITIES 611600 88223 88223 8436886 369 369 70885 149131 -78246 -78246 -78246 101744 26650 30797 70947 70947 9156010 8358640 0 71316 1282040 1282040 433063 433063 4005420 3204336 801084 188631 150905 37726 404740 323792 80948 209857 167886 41971 1168 1168 31040 31040 148084 118467 29617 79920 79920 92346 18469 73877 43614 34891 8723 402660 322128 80532 39281 39281 20615 16492 4123 404471 323577 80894 425121 340097 85024 62610 50088 12522 STUDENT ACTIVITIES 320582 320582 AUXILIARY PROGRAMS 170621 170621 FUNDRAISING 126453 126453 BAD DEBT - TUITION 112352 112352 102966 102966 9107655 7098970 1882232 126453 2736343 2479965 499770 510161 320000 320000 1881581 1292200 114367 111231 54829695 2815531 52234221 52014164 21017 15535 37865 13995 57845164 56757251 263298 312775 5582509 4601219 5820000 5552000 62704 126250 11728511 10592244 X 26471406 27674669 19580118 18425209 65129 65129 46116653 46165007 57845164 56757251 48355 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115800 184 115984 115436 364 115800 115129 307 115436 68015 50000 370 3256 115129 68015 675 675 68015 0.87000 0.13000 0 0 39580000 39580000 5392611 874038 4518573 8541626 1390448 7151178 713987 551045 162942 601471 601471 52014164 OTHER LIABILITIES 111250 FACILITY DEPOSITS 15000 126250 X 9335937 179928 179928 9156009 0 9156009 9287583 179928 179928 9107655 0 9107655 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE SCHOOL'S ENDOWMENT FUNDS ARE ESTABLISHED FOR THE PURPOSE OF SUPPORTING SCHOLARSHIPS AND PROFESSIONAL DEVELOPMENT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF TAX POSITIONS, SUCH AS ITS FILING STATUS OF TAX-EXEMPT, ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE SCHOOL IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSE 30,797. RENTAL EXPENSE 149,131. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSE 30,797. RENTAL EXPENSE 149,131. 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 POLICY IS PUBLISHED IN REGIONAL NEWSPAPER AND ON THE SCHOOL'S WEBSITE. IT IS PART OF THE ADMISSION COMMUNICATION MATERIAL INCLUDING, BUT NOT LIMITED TO, BROCHURES THAT ARE PROVIDED TO STUDENTS AND PARENTS. EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GALA & AUCTION 128394 26650 101744 15396 2900 12501 128394 26650 101744 15396 2900 12501 30797 70947 1 FINANCIAL AID TO STUDENTS 91 1282040 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FAMILIES SUBMIT APPLICATIONS WITH FINANCIAL INFORMATION TO STUDENT SUPPORT SERVICES (SSS) FOR EVALUATION. BASED ON THE RESULTS GATHERED FROM SSS, SCHOOL FINANCIAL AID COMMITTEE DETERMINES THE AMOUNT OF AID TO BE AWARDED TO THE FAMILY. AWARDS ARE BASED MOSTLY OFF OF FINANCIAL NEED, BUT ALSO ACADEMIC MERIT. THE SCHOOL USES THE FINANCIAL AID TO OFFSET TUITION EXPENSES FOR ITS STUDENTS. AMOUNTS AWARDED TO STUDENTS AUTOMATICALLY OFFSET THEIR TUITION EXPENSES AND REDUCE THE AMOUNT BILLED TO THE STUDENT. X 1 1 X X X 0 0 0 0 0 0 0 0 0 PETER MCCORMACK 253750 0 8791 0 35000 0 12688 0 5566 0 315795 0 0 0 HEIDI MORRIS 145247 0 0 0 0 0 7262 0 5483 0 157992 0 0 0 PART I, LINE 1A THE HEADMASTER OF THE SCHOOL RECEIVES A FIXED MONTHLY HOUSING ALLOWANCE AS PART OF THE COMPENSATION PACKAGE FOR USE OF PERSONAL RESIDENCE. THIS AMOUNT IS INCLUDED IN HIS EMPLOYMENT CONTRACT. THE AMOUNT IS INCLUDED IN HIS BASE COMPENSATION, AND IN THE CURRENT YEAR AMOUNTS TO $35,000. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 WILL BE PROVIDED TO THE FINANCE COMMITTEE SUFFICIENTLY IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE COMMITTEE. THE TAX PREPARERS WILL PRESENT THE TAX RETURN TO THE COMMITTEE AND ALL QUESTIONS AND CONCERNS OF THE FINANCE COMMITTEE WILL BE ADDRESSED AND CHANGES WILL BE MADE ACCORDINGLY. AFTER ALL CHANGES AND ISSUES ARE ADDRESSED, THE FINAL FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS BEFORE THE HEAD OF THE SCHOOL SIGNS AND FILES THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND MEMBER OF A COMMITTEE WITH POWERS DELEGATED BY THE GOVERNING BOARD, AS WELL AS MEMBERS OF ADMINISTRATION SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE SCHOOL IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE POLICY IS VIOLATED APPROPRIATE ACTION WILL BE TAKEN, INCLUDING REMOVAL FROM THE BOARD OF DIRECTORS, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION IS DETERMINED BY THE FINANCE COMMITTEE. OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED THROUGH EMPLOYEE CONTRACTS, COMPENSATION SURVEYS, AND APPROVAL BY THE BOARD. THE BOARD CHAIR WORKS CLOSELY WITH THE HEAD OF THE SCHOOL TO SET AND ADJUST GOALS FOR EACH CONTRACT PERIOD. THE TWO MEET MONTHLY TO DISCUSS PROGRESS AND KEEP THE CHAIR UP TO DATE ON ITEMS OF IMPORTANCE THAT ARE HAPPENING AT THE SCHOOL. TOWARDS THE END OF EACH CONTRACT PERIOD, THE CHAIR AND HEAD OF SCHOOL EVALUATE PROGRESS MORE FORMALLY AND SET GOALS FOR THE UPCOMING CONTRACT. THE CHAIR REPORTS TO THE FINANCE COMMITTEE WHO REPORTS TO THE FULL BOARD PRIOR TO THE HEAD OF THE SCHOOL'S CONTRACT RENEWAL. CURRENTLY, THIS IS A FOUR-YEAR CONTRACT CYCLE. THE HEAD OF THE SCHOOL'S COMPENSATION IS SET INDEPENDENTLY BY THE FINANCE COMMITTEE BASED ON PERFORMANCE RESULTS AND BY USING NAIS AND CAIS COMPENSATION STATISTICS. THE FINANCE COMMITTEE RECOMMENDS THE COMPENSATION PACKAGE TO THE BOARD WHO HAS THE ULTIMATE APPROVAL. THE APPROVAL IS MADE INDEPENDENTLY. THIS PROCESS TAKES PLACE EVERY THREE YEARS. THE LAST DATE WAS JULY 1, 2011. COMPENSATION FOR THE TOP FINANCIAL EMPLOYEE AND ANY KEY EMPLOYEES IS DETERMINED ANNUALLY. THE HEAD OF THE SCHOOL WORKS CLOSELY WITH THE CONTROLLER TO SET GOALS FOR EACH YEAR AND REVIEWS THE PROGRESS ON THOSE GOALS BEFORE THE END OF EACH CONTRACT YEAR. SHORTLY BEFORE THE NEW CONTRACT IS OFFERED, THE HEAD OF THE SCHOOL DOES A FORMAL REVIEW OF THE PROGRESS AND PERFORMANCE FROM THE PREVIOUS CONTRACT YEAR AND SETS GOALS FOR THE UPCOMING YEAR. THE ANNUAL COMPENSATION ADJUSTMENT IS SET AT A FIXED PERCENTAGE BY THE HEAD OF THE SCHOOL. ANNUAL SALARY RATE ADJUSTMENT ACROSS THE ORGANIZATION IS RECOMMENDED BY THE HEAD OF THE SCHOOL AND APPROVED INDEPENDENTLY BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990, THE FORM 1023, AND THE DETERMINATION LETTER ARE AVAILABLE UPON WRITTEN OR VERBAL REQUEST TO ANYONE WHO INQUIRES TO THE ORGANIZATION. GOVERNING DOCUMENTS ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE.