2014-10-15T13:29:27-05:00 2014-06-30 954749365 STANISLAWSKI & HARRISON CPAS 301 N LAKE AVE SUITE 900 PASADENA CA 91101 990 2013-07-01 951722221 THE JOHN THOMAS DYE SCHOOL JOHN 3104762811 11414 CHALON ROAD LOS ANGELES CA 90049 STEVEN W PROTHRO CFO 3104762811 2014-10-15 1 BARED DILACAR P00157338 6267933600 2014-10-14 2013 2015-11-30 17:44:51Z STEVEN W PROTHRO 11414 CHALON ROAD LOS ANGELES CA 90049 17297198 0 X WWW.JTDSCHOOL.COM X 1929 CA THE ORGANIZATION IS AN INDEPENDENT ELEMENTARY SCHOOL LOCATED IN LOS ANGELES, CA. 17 17 103 50 0 0 2460135 1865793 8769352 9361873 1062340 1700052 565480 345505 12857307 13273223 336199 419946 0 0 7118523 7854334 0 0 446539 3760829 4263380 11215551 12537660 1641756 735563 68319219 76675559 10622538 14520936 57696681 62154623 X THE JOHN THOMAS DYE SCHOOL, AN INDEPENDENT SCHOOL, PROVIDES FOR ITS STUDENTS A PROGRAM OF ACADEMIC EXCELLENCE, ONE BOTH TRADITIONAL AND DYNAMIC, WITH A COMMITMENT TO FAMILY AND COMMUNITY. THE SCHOOL ENCOURAGES ITS STUDENTS TO REACH THEIR HIGHEST INDIVIDUAL POTENTIAL INTELLECTUALLY, ARTISTICALLY AND PHYSICALLY; IT NURTURES THEIR EMOTIONAL, MORAL AND SOCIAL DEVELOPMENT; AND IT PREPARES THEM TO MEET THE CHALLENGES OF A DIVERSE AND COMPETITIVE WORLD. 0 0 9055085 419946 9361873 THE JOHN THOMAS DYE SCHOOL, AN INDEPENDENT SCHOOL, PROVIDES FOR ITS STUDENTS A PROGRAM OF ACADEMIC EXCELLENCE, ONE BOTH TRADITIONAL AND DYNAMIC, WITH A COMMITMENT TO FAMILY AND COMMUNITY. FOR THE YEAR ENDED JUNE 30, 2014, THE SCHOOL ENROLLED 335 STUDENTS AND PROVIDED FINANCIAL AID TO 24 STUDENTS. 9055085 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 1 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 27 0 1 103 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X STEVEN W PROTHRO 3104762811 11414 CHALON RD LOS ANGELES CA 90049 DAVID TRACY PRESIDENT 5.00 X X 0 0 0 LUIS LI VICE PRESIDET 5.00 X X 0 0 0 CATHERINE BEYER TRUSTEE 5.00 X 0 0 0 SEAN BURTON TRUSTEE 5.00 X 0 0 0 JUDY COPSES TRUSTEE 5.00 X 0 0 0 QUINCY HOUGHTON TRUSTEE 5.00 X 0 0 0 JOHN MALLORY TREASURER 5.00 X 0 0 0 ALLEN RODRIQUEZ TRUSTEE 5.00 X 0 0 0 ELIZABETH SHOEMAKER TRUSTEE 5.00 X 0 0 0 MICHAEL S BURKE TRUSTEE 5.00 X 0 0 0 ROXANNE DIAZ TRUSTEE 5.00 X 0 0 0 DEBORAH KRAKOW TRUSTEE 5.00 X 0 0 0 ERIC REITER TRUSTEE 5.00 X 0 0 0 HARRY ROBINSON TRUSTEE 5.00 X 0 0 0 DAVID SCHINDLER TRUSTEE 5.00 X 0 0 0 STEPHANIE BOOTH SHAFRAN TRUSTEE 5.00 X 0 0 0 SALLY WEIL TRUSTEE 5.00 X 0 0 0 RAYMOND MICHAUD HEADMASTER AND SECRETARY 50.00 X 362933 0 146984 STEVEN PROTHRO CFO 50.00 X 157171 0 7467 LAWRENCE DAMON ASST. HEAD 50.00 X 152964 0 19097 JUDITH HIRSCH ADMISSIONS 50.00 X 117063 0 11082 JOSIE BAHEDRY ASST. HEAD 50.00 X 115397 0 11490 BARTEL CHRIS TEACHER 50.00 X 117937 0 10491 RUTH FURST TEACHER 50.00 X 108389 0 9147 TIMOTHY PAGE TEACHER 50.00 X 105913 0 10668 1237767 0 226426 13 0 1 0 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 STUDENT TRANSPORTATION 265200 CJL SECURITY 2624 BLOOM STREET SIMI VALLEY CA 93063 SECURITY 187381 ALTERNATIVE MAINTENANCE 149 SOUTH BARRINGTON PLACE 211 LOS ANGELES CA 90049 LANDSCAPING & GROUNDS 155800 3 84741 1781052 162712 1865793 TUITION & FEES 611600 8975973 8975973 STUDENT SERVICES 611710 385900 385900 9361873 642877 642877 135300 194732 -59432 -59432 -59432 4447895 3390720 1057175 1057175 1057175 798242 84741 438523 359719 359719 OTHER INCOME 611710 45218 45218 45218 13273223 9361873 0 2045557 419946 419946 1378052 278900 996402 102750 5104101 4458523 567443 78135 328240 274907 44965 8368 629972 530547 88386 11039 413969 319385 82529 12055 80077 80077 165282 165282 207019 127977 71729 7313 329377 138368 191009 276498 193549 71889 11060 372452 270867 88040 13545 184038 128826 47850 7362 980256 686179 254867 39210 251158 60630 188160 2368 INSTRUCTION 665882 665882 TRANSPORTATION 285075 285075 SECURITY 183174 128222 47625 7327 JANITORIAL/HOUSEKEEPING 121845 85291 31680 4874 161247 2011 18103 141133 12537660 9055085 3036036 446539 2678001 8305847 4300079 2632024 2651459 1698312 165478 257451 39239341 12404088 26829410 26835253 28620250 33544835 2894793 3239424 179749 162413 68319219 76675559 2524950 4353016 1370755 5576709 6726833 4591211 10622538 14520936 X 57658861 62154623 37820 0 57696681 62154623 68319219 76675559 735563 3722379 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31044878 5422431 1332611 35134698 28621944 3633866 1210932 31044878 28842371 -77107 143320 28621944 25634715 4537065 1329409 28842371 23110422 2991573 467280 25634715 1.00000 0 0 3500094 99683 3599777 2057654 28611054 8363693 22305015 4713721 3906975 806746 257135 133420 123715 26835253 X 16770388 3722379 -225214 3497165 13273223 0 13273223 12312446 0 12312446 225214 225214 12537660 PART V, LINE 4: UNRESTRICTED GENERAL ENDOWMENT NET ASSETS MAY BE USED AT THE DISCRETION OF THE BOARD OF TRUSTEES FOR ACTIVITIES WITHIN THE SCHOOL PROGRAM. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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 -419,946. RENTAL EXPENSE 194,732. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 419,946. RENTAL EXPENSE -194,732. SCHEDULE D, PART V THE DISCREPANCY BETWEEN THE PRIOR YEAR AND THE CURRENT YEAR TAX RETURN INFORMATION IS A RESULT OF THE RECLASSIFICATION OF THE ENDOWMENT FUND. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY IN A WIDELY-CIRCULATED NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN - 0 0 INVESTMENTS 3239424 0 0 0 0 0 0 3239424 0 3239424 0 0 0 0 0 0 AUCTION 442429 26374 416055 39779 71488 ANNUAL FAIR 326694 45250 281444 226032 2 113860 13117 100743 134588 882983 84741 798242 39779 432108 471887 326355 1 FINANCIAL AID 24 419946 FMV FINANCIAL AID TO 24 STUDENTS. PART I, LINE 2: THE SCHOOL PROVIDES NON-DISCRIMINATORY FINANCIAL AID GRANTS BASED ON FINANCIAL NEED AS DETERMINED THROUGH AN EVALUATION PROCESS WHICH INCLUDES INFORMATION FROM FINANCIAL AID FOR SCHOOL TUITION (FAST PROCESSING SYSTEM), INDEPENDENT SCHOOL MANAGEMENT, TAX FORMS AND OTHER INFORMATION. X X X X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 RAYMOND MICHAUD HEADMASTER AND SECRETARY 275393 0 27133 0 60407 0 39634 0 107350 0 509917 0 0 0 STEVEN PROTHRO CFO 151640 0 1000 0 4531 0 0 0 7467 0 164638 0 0 0 LAWRENCE DAMON ASST. HEAD 133046 0 1000 0 18918 0 9390 0 9707 0 172061 0 0 0 PART I, LINE 4B SCHOOL MAINTAINS A VOLUNTARY 457F RETIREMENT PLAN FOR RAYMOND MICHAUD, HEADMASTER, WHICH WAS TERMINATED DURING THE YEAR ENDED 06/30/14. DURING 2013, $27,134 WAS DEFERRED. PART I, LINE 7 DISCRETIONARY BONUSES PAID TO: RAYMOND MICHAUD, HEADMASTER, $27,133, STEVEN PROTHRO, CFO, $1,000 AND LAWRENCE DAMON, ASSISTANT HEAD, $1,000 PART II, LINE 1B(III) OTHER COMPENSATION INCLUDES PERSONAL USE OF SCHOOL'S VEHICLE, EXPENSE REIMBURSEMENTS ON A NON-ACCOUNTABLE PLAN, SOCIAL CLUB DUES AND INSTRUCTIONAL COMPENSATION. PART II, LINE 1D NONTAXABLE BENEFITS INCLUDE THE MEDICAL BENEFITS AND THE VALUE OF HOUSING PROVIDED TO THE HEAD OF SCHOOL WHERE HE REGULARLY CONDUCTS SCHOOL RELATED FUNCTIONS. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2009-07-10 14500000 CONTRUCTION PROJECT 0 0 0 A 14500000 200000 14300000 2011 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 0 SCHEDULE K, PART I, LINE A(E) $3,250,000 OF THIS ISSUE WAS REFUNDED ON A CURRENT BASIS ON JUNE 22, 2012. X 6 162712 FMV 0 1 1 PART I, LINE 32B: THE SCHOOL USES A THIRD-PARTY INVESTMENT BROKER FOR THE SALES OF STOCK DONATIONS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED PRIOR TO FILING BY THE AUDIT COMMITTEE AND THE HEADMASTER/SECRETARY OF THE ORGANIZATION. ALL OTHER BOARD OF TRUSTEE MEMBERS ARE ENTITLED TO A REVIEW AND COPY OF THE 990 IF/UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE REVIEWS A CONFLICT OF INTEREST POLICY AND STATEMENT AND COMPLETES A SPECIFIC FORM AFFIRMING NO CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL DETERMINES COMPENSATION OF CEO, OFFICERS OR KEY EMPLOYEES VIA AN INDEPENDENT DELIBERATIVE PROCESS. THE EXECUTIVE COMMITTEE COLLECTS COMPARATIVE DATA FROM SCHOOLS AT THE LOCAL, STATE AND NATIONAL LEVELS AND IN A SEPARATE PROCESS, EMPLOYS AN INDEPENDENT NATIONAL COMPENSATION EXPERT TO DEVELOP SEPARATE AND DISTINCT COMPENSATION INFORMATION AND DATA IN AN INDEPENDENT MANNER. THE EXECUTIVE COMMITTEE MEETS WITH THE INDEPENDENT NATIONAL COMPENSATION EXPERT TO COMPARE AND CONTRAST ALL OF THE COLLECTED DATA AND ESTABLISH A TOTAL COMPENSATION PACKAGE CONSISTENT WITH THE STRATEGIC PLAN AND UNIQUE NEEDS AND MARKET POSITIONING OF THE SCHOOL. A PROPOSED COMPENSATION PACKAGE IS THEN DISCUSSED WITH THE FULL BOARD OF TRUSTEES AND MODIFIED AND CHANGED AS THE FULL BOARD DEEMS APPROPRIATE. THEREAFTER, A TOTAL COMPENSATION PACKAGE FOR MULTIPLE YEARS IS OFFERED TO KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE BUSINESS OFFICE. FORM 990. PART XII, LINE 2C THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.