2014-05-14T07:48:05-07:00 2013-06-30 Ryan & McDonald LLP 913 Blanco Circle Salinas CA 93901 990 2012-07-01 941218745 ROBERT LOUIS STEVENSON SCHOOL ROBE 8316258300 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 EDWARD DIYANNI 2014-05-14 true Jonathan D Ryan P00089327 8317846000 2012 2015-11-30 17:44:51Z EDWARD DIYANNI 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 58933872 false false X www.stevensonschool.org X 1952 CA STEVENSON IS A SELECTIVE SCHOOL FOR COLLEGE-BOUND BOARDING AND DAY STUDENTS AND COMMITS TO THREE AIMS:(1)TO PREPARE STUDENTS FOR SUCCESS IN COLLEGE AND BEYOND,(2)TO FOSTER THEIR PASSION FOR LEARNING AND ACHIEVEMENT, AND (3) TO HELP THEM SHAPE A JOYFUL LIFE. 23 22 284 40 36924 2425645 5046621 25115756 27053149 1010151 1053731 659255 662156 29210807 33815657 4165044 4432323 0 14210830 14866560 277793 627057 1946977 10455346 11067551 29109013 30993491 101794 2822166 111568175 110229087 41716531 36187253 69851644 74041834 STEVENSON IS A SELECTIVE SCHOOL FOR COLLEGE-BOUND BOARDING AND DAY STUDENTS AND COMMITS TO THREE AIMS:(1)TO PREPARE STUDENTS FOR SUCCESS IN COLLEGE AND BEYOND,(2)TO FOSTER THEIR PASSION FOR LEARNING AND ACHIEVEMENT, AND (3) TO HELP THEM SHAPE A JOYFUL LIFE. false false 17807684 28714121 GRADE LEVELS - PRE-K THROUGH 12 17807684 true true false false false false false true false true true false false true true false true false true false false false true true false false false false true true true false false false false false true false false false false true false false false false false false false false false true 109 0 true 284 true true false false false false false false 0 false false false false false false false false false false X 23 22 false false false false false false false true true false false true true true true true true true true false X ROBERT LOUIS STEVENSON SCHOOL 8316258300 3152 FOREST LAKE PEBBLE BEACH CA 93953 X THOMAS F MORAN 0.00 0.00 X 0 0 0 THEODORE J DAY 0.00 0.00 X 0 0 0 DAVID D COLBURN 0.00 0.00 X 0 0 0 CHRISTOPHER P BAUMGART 0.00 0.00 X 0 0 0 RICHARD MING HSING TSAI 0.00 0.00 X 0 0 0 STEVEN A MERKSAMER 0.00 0.00 X 0 0 0 VINCENT W H MA 0.00 0.00 X 0 0 0 W BREWSTER ELY IV 0.00 0.00 X 0 0 0 JOHN C STEELE 0.00 0.00 X 0 0 0 STEPHEN F EIMER 0.00 0.00 X 0 0 0 WILLIAM JG GRIFFITH IV 0.00 0.00 X 0 0 0 DAVID S ROSEN 0.00 0.00 X 0 0 0 DR MICHAEL L JACKSON 0.00 0.00 X 0 0 0 TED BALESTRERI 0.00 0.00 X 0 0 0 MARY K ABERCROMBIE 0.00 0.00 X 0 0 0 GEORGE R WALKER 0.00 0.00 X 0 0 0 DON L DORMER 0.00 0.00 X 0 0 0 DR KLAUS J PORZIG 0.00 0.00 X 0 0 0 DAVIS J FACTOR JR 0.00 0.00 X 0 0 0 MARK R HORNBERGER 0.00 0.00 X 0 0 0 CYNTHIA B CHAPMAN 0.00 0.00 X 0 0 0 STEVEN C ZAHM 0.00 0.00 X 0 0 0 DOUG OTTO 0.00 0.00 X 0 0 0 JOSEPH E WANDKE 40.00 0.00 X X 6011709 0 177407 EDWARD DIYANNI 40.00 0.00 X 204610 0 96732 JEFFREY CLARK 40.00 0.00 X 164451 0 128399 ERIK OLSON 40.00 0.00 X 114097 0 64422 GREG FOSTER 40.00 0.00 X 97671 0 58122 THOMAS SHEPPARD 40.00 0.00 X 135784 0 118279 MOLLY BOZZO 40.00 0.00 X 144131 0 75030 RON HERBIG 40.00 0.00 X 200565 0 5360 7073018 723751 15 false true false SAVORY SERVICES INC 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 FOOD SERVICES 1897386 PLANT CONSTRUCTION COMPANY LP 300 NEWHALL STREET SAN FRANCISCO CA 941241426 CONSTRUCTION 6477792 MODERN BUILDING SYSTEMS PO BOX 110 AUMSVILLE OR 97235 CONSTRUCTION 290287 ME SOUZA CONSTRUCTION INC PO BOX 1882 MONTEREY CA 93942 CONSTRUCTION 686487 AVILA CONSTRUCTION COMPANY 12 THOMAS OWENS WAY SUITE 200 MONTEREY CA 93940 CONSTRUCTION 1202270 15 5046621 536008 5046621 TUITION, ROOM, & BOARD 27053149 27053149 27053149 663940 661923 2017 0 115 115 334215 144435 189780 189780 172373 -584 17991 25325039 38532 24970054 3726 354985 34806 389791 353391 36400 0 0 0 TRANSPORTATION 166232 166232 SUMMER SESSION 173215 173215 MISCELLANEOUS 56705 56705 76109 77133 -1024 472261 33815657 28714121 36924 17991 0 4104523 4104523 327800 327800 0 1265749 947857 317892 0 9855868 6838387 2472461 545020 1079597 716178 302520 60899 1805390 1110939 637930 56521 859956 492957 311890 55109 0 0 0 0 627057 627057 0 36548 36548 0 0 0 0 0 15048 15048 0 0 428785 428785 0 2672375 2672375 525794 525794 UTILITIES 713688 713688 OTHER PLANT EXPENSE 721145 721145 INSTRUCTIONAL 1330952 1330952 FOOD SERVICES 1568636 1568636 3054580 603624 2181525 269431 30993491 17807684 11238830 1946977 0 1609608 1837482 2839554 3898280 265760 502085 155023 77993 0 0 0 2420347 2219746 86248731 26184253 56523669 60064478 38332416 32120176 3797713 3596994 0 0 5624085 5911853 111568175 110229087 1924956 1091329 28300000 28300000 11491575 6795924 41716531 36187253 X 51124470 53180450 8960347 10567030 9766827 10294354 69851644 74041834 111568175 110229087 X 2822166 1368024 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 15609407 1139759 1389820 443673 17695313 15392385 186625 442660 412263 15609407 12934717 203661 2674517 420510 15392385 11554143 134226 1686277 439929 12934717 15339901 217661 -3555180 448239 11554143 0.05300 0.58170 0.36530 true false false 6638792 6638792 65803474 18401141 47402333 4286890 1893767 2393123 4911372 3582385 1328987 4608203 2306960 2301243 60064478 INTEREST IN CHARITABLE REMAINDER TRUST 3346341 5911853 SALARIES & RELATED EXP'S. 152474 DEPOSITS 5739876 DEFERRED INCOME 589007 AGENCY FUNDS 314567 6795924 35167948 1123947 265268 1389215 33778733 36924 36924 33815657 30977758 11000 11000 30966758 26733 26733 30993491 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S EXPENSES RELATED TO UNRELATED BUS INCOME $26733 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S CHG IN ALLOWANCE FOR DOUBTFUL ACCOUNTS $11000 NONQUALIFIED DEFERRED COMP EXPENSE $0 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S TAX TO BOOK DIFF-VIA VI SCH K-1 $33353 TAX TO BOOK DIFF-VIA VII SCH K-1 $4153 TAX TO BOOK DIFF-BRENTWOOD GARDENS $-582 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 UNREALIZED GAIN IN CHARITABLE REM TRUST $287768 UNREALIZED LOSS ON F/A $-22500 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. THE SCHOOL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING FINANCIAL AID, FACULTY ENRICHMENT, AND GENERAL OPERATIONS. Part III, Line 1a Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o THE ART AND RARE BOOKS COLLECTION IS USED FOR DECORATION IN KEY BUILDINGS AROUND CAMPUS AND TO FURTHER STUDENTS AND THE COMMUNITY'S KNOWLEDGE AND APPRECIATION OF THE CULTURE, HISTORY AND TRADITIONS OF THE SCHOOL, ITS NAMESAKE AND THE GEOGRAPHIC AREA IN WHICH IT IS LOCATED. true true true true true true true false false false false false false false false false false true true NONCASH FINANCIAL AID WESTERN EUROPE 1 25000 REDUCTION IN TUITION BOOK NONCASH FINANCIAL AID TURKEY 2 27000 REDUCTION IN TUITION BOOK NONCASH FINANCIAL AID PUERTO RICO 1 17500 REDUCTION IN TUITION BOOK NONCASH FINANCIAL AID MEXICO 3 52100 REDUCTION IN TUITION BOOK NONCASH FINANCIAL AID EAST ASIA/PACIFIC 7 206200 REDUCTION IN TUITION BOOK false false false false false false Grantmaker's Description of How Grants are Used in Foreign Country FINANCIAL AID IS AVAILABLE TO ALL STUDENTS WHO ATTEND STEVENSON SCHOOL. FINANCIAL AID GRANTS ARE AWARDED ON THE BASIS OF FINANCIAL NEED. THE SCHOOL'S DIRECTOR OF ADMISSION WORKS CLOSELY WITH THE DIRECTOR OF FINANCIAL AID TO ENSURE ALL FINANCIAL AID GRANTS, WHETHER TO STUDENTS LIVING WITHIN OR OUTSIDE THE U.S., ARE AWARDED IN A FAIR AND EQUITABLE MANNER. CAREFUL REVIEW OF RELEVANT AND AVAILABLE FINANCIAL RECORDS AND DOCUMENTS IS AN INTEGRAL PART OF THIS PROCESS. IN THE FISCAL YEAR ENDING JUNE 30, 2013, FOURTEEN STUDENTS LIVING OUTSIDE OF THE U.S. WERE AWARDED FINANCIAL AID TOTALING $327,800 OR APPROXIMATELY 10% OF THE TOTAL AMOUNT AWARDED OF $3.2 MILLION. THE SCHOOL'S CHIEF FINANCIAL OFFICER ALSO MONITORS FINANCIAL AID AWARDS BY REGION AND IN TOTAL FOR REASONABLENESS AND CONSISTENCY WITH THE SCHOOL'S OPERATING BUDGET. X X X X X true PLANNED GIVING 270 RUTHERFORD CLIFTON NJ 07014 FUNDRAISING false 5000 BOB CARTER CO 400 MADISON DR SARASOTA FL 34236 FUNDRAISING false 271680 276680 true 0 0 FINANCIAL AID 169 4104523 FMV FINANCIAL AID X X X true true X X X X X X false true false false false false false false false false THOMAS SHEPPARD 123140 12644 15113 103166 254063 RON HERBIG 138400 40000 22165 4812 548 205925 MOLLY BOZZO 144131 15510 59520 219161 JOSEPH E WANDKE 341498 30000 5640211 85500 91907 6189116 2829079 JEFFREY CLARK 141951 22500 19030 109369 292850 GREG FOSTER 86421 11250 11000 47122 155793 ERIK OLSON 104497 9600 11825 52597 178519 EDWARD DIYANNI 204610 31500 65232 301342 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. A CA ENTERPRISE DEVELOP AUT 352273601 13067RBL6 2011-03-10 15300000 CONSTRUCTION PROJECTS false false false A 15300000 288477 13545024 932977 false false false true A false false false false true A false false false true false false false false A true Supplemental Information Part VI MARCH 2012 JOSEPH WANDKE PRESIDEN PURCHASE RESIDENCE X 750000 77993 false true true 77993 X 12 536008 FMV false true true Part I, Line 32, Hire and Use of Third Parties THE SCHOOL USES A STOCKBROKER TO SELL NON-CASH CONTRIBUTIONS OF STOCK CONTRIBUTED TO THE SCHOOL. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases UNREALIZED LOSS ON F/A = -$22500 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases UNREALIZED GAIN IN CHARITABLE REMAINDER TRUST = $287768 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases TAX TO BOOK DIFF FROM K-1 = -$10191 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases NET UNREALIZED GAIN ON INVESTMENTS = $1123947 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases CHG IN ALLOWANCE FOR DOUBTFUL ACCOUNTS = -$11000 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE FORM 990. NO OTHER DOCUMENTS OR POLICIES ARE DISCLOSED. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 15A. THE COMPENSATION OF THE SCHOOL'S PRESIDENT IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE AND SUBMITTED FOR APPROVAL TO THE BOARD OF TRUSTEES. IN THIS REGARD, THE COMMITTEE REVIEWS THE SCHOOL'S PERFORMANCE IN KEY OPERATING AREAS AGAINST ESTABLISHED GOALS AND OBJECTIVES AND DISCUSSES THE RESULTS WITH THE SCHOOL'S CHIEF FINANCIAL OFFICER. IN ADDITION, THE COMMITTEE RECEIVES A "SAFE HARBOR LETTER" FROM AN INDEPENDENT AND HIGHLY REGARDED COMPENSATION EXPERT WHOSE DATABASE OF INFORMATION INCLUDES APPLICABLE COMPARABILITY DATA FOR OTHER PEER SCHOOLS. THE COMMITTEE ANALYZES AND DISCUSSES THIS DATA AS WELL AS THE SCHOOL'S OPERATING PERFORMANCE, DOCUMENTS THEIR CONCLUSIONS AND MAKES A RECOMMENDATION TO THE FULL BOARD AS TO THE PROPER LEVEL OF COMPENSATION FOR THE PRESIDENT.15B. COMPENSATION OF THE SCHOOL'S OTHER KEY EMPLOYEES (E.G. CHIEF FINANCIAL OFFICER, DIRECTOR OF ADVANCEMENT, DIRECTOR OF ADMISSION, HEADS OF UPPER AND LOWER SCHOOLS, ETC.,) IS DETERMINED BY THE SCHOOL PRESIDENT. IN MAKING HIS DECISION ON COMPENSATION, THE PRESIDENT UTILIZES BENCHMARK COMPENSATION DATA RECEIVED FROM INDEPENDENT ORGANIZATIONS SUCH AS THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS, ETC. HE ALSO REVIEWS COMPARATIVE COMPENSATION DATA RETRIEVED FROM FORM 990, SCHEDULE J FROM A COMPETETIVE SET OF APPOXIMATELY 30 PEER SCHOOLS. THIS INFORMATION HELPS HIM DETERMINE THE REASONABLENESS OF SALARY INCREASE RECOMMENDATIONS FOR THIS GROUP OF EMPLOYEES. LASTLY, HE THEN REVIEWS EACH EMPLOYEES PERFORMANCE AND MAKES A FINAL DETERMINATION. THE PRESIDENT ALSO REVIEWS COMPENSATION DATA FOR KEY SCHOOL EMPLOYEES WITH THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE ALSO REVIEWS THIS DATA INDEPENDENTLY TO ENSURE THE FAIRNESS AND REASONABLENESS OF THE SCHOOL PRESIDENT'S SALARY INCREASE RECOMMENDATIONS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE AMENDED AND RESTATED BYLAWS OF THE CORPORATION (APPROVED 10/10/2008) AT ARTICLE IX, SECTION 4 PROVIDE: "NO TRUSTEE OF THIS CORPORATION NOR ANY OTHER CORPORATION, FIRM, ASSOCIATION, OR OTHER ENTITY IN WHICH ONE OR MORE OF THIS CORPORATION'S TRUSTEES ARE DIRECTORS, OFFICERS OR HAVE A MATERIAL FINANCIAL INTEREST, SHALL BE INTERESTED, DIRECTLY OR INDIRECTLY, IN ANY CONTRACT OR TRANSACTION WITH THIS CORPORATION, UNLESS (A) THE MATERIAL FACTS REGARDING THAT TRUSTEE'S FINANCIAL INTEREST IN SUCH CONTRACT OR TRANSACTION OR REGARDING SUCH COMMON DIRECTOR RELATIONSHIP OR OFFICER RELATIONSHIP ARE FULLY DISCLOSED IN GOOD FAITH AND NOTED IN THE MINUTES, OR ARE KNOWN TO ALL MEMBERS OF THE BOARD PRIOR TO THE BOARD'S CONSIDERATION OF SUCH CONTRACT OR TRANSACTION; (B) SUCH CONTRACT OR TRANSACTION IS AUTHORIZED IN GOOD FAITH BY A MAJORITY OF THE BOARD BY A VOTE SUFFICIENT FOR THAT PURPOSE WITHOUT COUNTING THE VOTES OF THE INTERESTED TRUSTEES; (C) BEFORE AUTHORIZING OR APPROVING THE TRANSACTION, THE BOARD CONSIDERS AND IN GOOD FAITH DECIDES AFTER REASONABLE INVESTIGATION THAT THE CORPORATION COULD NOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES; AND (D) THE CORPORATION FOR ITS OWN BENEFIT ENTERS INTO THE TRANSACTION, WHICH IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE TRANSACTION IS ENTERED INTO."EACH OF THE REQUIREMENTS RELATED TO BOARD DISCLOSURE, AUTHORIZATION, INVESTIGATION AND BENEFIT ANALYSIS AS DESCRIBED IN THE FOREGOING BYLAW PROVISION ARE COMPLIED WITH IN ALL INSTANCES REGARDING CONFLICTS OF INTEREST AND PERMANENTLY NOTED IN THE MINUTES OF THE BOARD OF TRUSTEES. THE BUSINESS OFFICE MONITORS KEY PRINCIPALS AND PERSONNEL INVOLVED IN ALL CONTRACTS AND TRANSACTIONS ENTERED INTO BY THE SCHOOL. ANY SITUATIONS WHICH ARE OR MIGHT BE CONSIDERED A CONFLICT OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE SCHOOL PRESIDENT, BOARD CHAIRMAN AND GENERAL COUNSEL FOR APPROPRIATE CONSIDERATION, DISPOSITION, DISCLOSURE AND APPROVAL IN ACCORDANCE WITH THE SCHOOL'S POLICIES AND PROCEDURES. EFFECTIVE FEBRUARY 18, 2011, THE BOARD OF TRUSTEES OF THE SCHOOL APPROVED A RESOLUTION PROHIBITING THE SCHOOL FROM ENTERING INTO ANY NEW TRANSACTIONS WITH TRUSTEES THEN SERVING IN OFFICE (AND CONCLUDING EXISTING TRANSACTIONS WITH TRUSTEES PRIOR TO 6-30-11) IN WHICH A TRUSTEE HOLDS ANY MATERIAL FINANCIAL INTEREST EXCEPT FOR COMPENSATION CONTRACTS AND TRANSACTIONS IN THE ORDINARY COURSE OF BUSINESS WITH EMPLOYEES OF THE SCHOOL WHO ARE ALSO TRUSTEES, CONTRACTS AND TRANSACTIONS IN WHICH SERVICES ARE PROVIDED TO THE SCHOOL WITHOUT ANY FEE PAID OR ECONOMIC BENEFIT PROVIDED IN RETURN AND PURCHASE AND LEASE AGREEMENTS FOR GOODS OR PROPERTY PROVIDED TO THE SCHOOL AT OR BELOW FAIR MARKET VALUE. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE ORGANIZATION'S FORM 990 WAS PREPARED BY PROFESSIONAL, INDEPENDENT ACCOUNTANTS. THE BOARD OF TRUSTEES DELEGATED THE REVIEW OF FORM 990 TO THE AUDIT COMMITTEE, MEMBERS OF WHICH HAVE PRACTICAL AND/OR PROFESSIONAL EXPERTISE IN NONPROFIT MANAGEMENT, ACCOUNTING, AND FEDERAL TAX LAW GOVERNING EXEMPT ORGANIZATIONS. THIS COMMITTEE REVIEWED THE FORM 990 PREPARED BY THE ORGANIZATION'S PROFESSIONAL, INDEPENDENT ACCOUNTANTS. PRIOR TO THE ORGANIZATION SUBMITTING FORM 990 TO THE IRS, THE COMMITTEE REPORTED TO THE BOARD OF TRUSTEES THAT THE COMMITTEE HAD, TO THE BEST OF ITS ABILITY, DETERMINED THAT THE FORM 990 WAS COMPLETE, ACCURATE AND CORRECT, AND A COPY OF THE RETURN WAS PROVIDED FOR EACH BOARD MEMBER.