ROEPER CITY & COUNTRY SCHOOL INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ROEPER CITY & COUNTRY SCHOOL INC (EIN 38-1561062)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-13
- IRS object ID
- 201300449349300295
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-13T14:18:23-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383635706 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 W BIG BEAVER RD 2ND FLR | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48084 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381561062 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROEPER CITY AND COUNTRY SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROEP | NameControl |
| Phone | 2482037300 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1 |
| City | BLOOMFIELD HILLS | City |
| State | MI | State |
| ZIP Code | 483045020 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | EDWIN BAKER | Name |
| Title | TREASURER | Title |
| Phone | 2482037300 | Phone |
| Date Signed | 2013-02-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHLEEN M UNDERHILL | Name |
| PTIN | P00589677 | PTIN |
| Phone | 2489525000 | Phone |
| Date Prepared | 2013-02-08 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | EDWIN BAKER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1 |
| City | BLOOMFIELD HILLS | City |
| State | MI | State |
| ZIP Code | 483045020 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 13519406 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ROEPER.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1967 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 243 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 811677 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 459274 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11829406 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11886483 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 339583 | InvestmentIncomePriorYear |
| Investment Income Current Year | 295632 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 43354 | OtherRevenuePriorYear |
| Other Revenue Current Year | 63918 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13024020 | TotalRevenuePriorYear |
| Total Revenue Current Year | 12705307 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1864617 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1908733 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6761031 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7186485 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 443823 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3546666 | OtherExpensePriorYear |
| Other Expenses Current Year | 3640999 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 12172314 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12736217 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 851706 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -30910 | RevenuesLessExpensesCY |
| Total Assets BOY | 24513975 | TotalAssetsBOY |
| Total Assets EOY | 24481247 | TotalAssetsEOY |
| Total Liabilities BOY | 7213189 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7241089 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 17300786 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 17240158 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE K THROUGH 12TH GRADE IN ACCORDANCE WITH THE ROEPER PHILOSOPHY OF RESPECT AND RESPONSIBILITY, WITH TEACHERS WHO UNDERSTAND THEIR PROFESSION AND THE CHARACTERISTICS OF GIFTED CHILDREN AND IN A SAFE ENVIRONMENT FOR INTELLECTUAL, SOCIAL, EMOTIONAL AND PHYSICAL GROWTH. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9673340 | Expense |
| Revenue | 10868662 | Revenue |
| Description | PROVIDE AN INDIVIDUALIZED EDUCATION FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 94676 | Expense |
| Revenue | 197759 | Revenue |
| Description | PROVIDE A LEARNING ENVIRONMENT THROUGH EXTRA-CURRICULAR ACTIVITIES AND AFTER-CARE PROGRAMS FOR PRE K THROUGH SECONDARY STUDENTS THAT IS APPROPRIATE TO THE INTELLECTUAL, EMOTIONAL AND PHYSICAL NEEDS OF GIFTED AND CREATIVE CHILDREN IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 676618 | Expense |
| Revenue | 820062 | Revenue |
| Description | PROVIDE RECREATIONAL SUMMER DAY CAMP AND ENRICHMENT FOR SCHOOL AGE CHILDREN IN THE DETROIT METROPOLITAN AREA IN ACCORDANCE WITH THE ROEPER PHILOSOPHY AND SYSTEM OF VALUES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 10444634 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 69 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 243 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID FLUENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2482037305 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1 |
| City | BLOOMFIELD HILLS | City |
| State | MI | State |
| ZIP Code | 483045020 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| STEVE MILBECK | |||||||
| CHAIR, BOARD OF TRUSTEES | 5.00 | X | X | 0 | 0 | 0 | |
| MARK KRYSINSKI | |||||||
| VICE CHAIR ADMIN | 5.00 | X | X | 0 | 0 | 0 | |
| ALLAN ROTHFEDER | |||||||
| V-CHAIR FIN, BOARD TSTEES | 5.00 | X | X | 0 | 0 | 0 | |
| HAROLD GARDNER | |||||||
| SECRETARY, BOARD OF TSTEES | 5.00 | X | X | 0 | 0 | 0 | |
| EDWIN BAKER | |||||||
| TREASURER, BOARD OF TSTEES | 5.00 | X | X | 0 | 0 | 0 | |
| SHARNA HATCHER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARGARET COUGHLIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAUL BORJA | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PEGGY KLEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMIE MICHELSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES BENIGNA | |||||||
| STAFF REPRESENTATIVE | 1.00 | X | 47962 | 0 | 7073 | ||
| ASHLEY LOWE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHRISTOPHER TORRES | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LAURIE WELSH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ANNE GAHAGAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HERMAN MARABLE | |||||||
| ALUMNI REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | ||
| ERIC PETERSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN SAVAS | |||||||
| PARENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | ||
| STACY HOLLOWMAN | |||||||
| STAFF REPRESENTATIVE | 1.00 | X | 30075 | 0 | 12224 | ||
| DONNA SILK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BETH GREENAPPLE | |||||||
| PARENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | ||
| JOHN SZNEWAJS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RANDALL DUNN | |||||||
| HEAD OF SCHOOL | 60.00 | X | 114724 | 0 | 22731 | ||
| PHILLIP DEELY | |||||||
| HEAD OF SCHOOL | 60.00 | X | 132863 | 0 | 1319 | ||
| DENITA BANKS-SIMS | |||||||
| DIRECTOR OF DEVELOPMENT | 50.00 | X | 106239 | 0 | 2392 | ||
| DAVID FLUENT | |||||||
| ASSOC. HEAD FOR FINANCE & OPERATIONS | 50.00 | 119148 | 0 | 3911 | X | ||
| MARY BAKER | |||||||
| DIR. OF UPPER SCHOOL | 50.00 | 111784 | 0 | 10586 | X | ||
| JAMES MORROW | |||||||
| DIR. OF LOWER SCHOOL | 50.00 | 114015 | 0 | 50119 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 776810 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 110355 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| THE ALAN GROUP INC | |||||
| 32600 STEPHENSON HWY | MADISON HEIGHTS | MI | 48071 | CONSTRUCTION/CONTRACTING | 758619 |
| CHEZCORE INC | |||||
| 2000 DIVISION | DETROIT | MI | 48207 | CONSTRUCTION/CONTRACTING | 225142 |
| GCA | |||||
| PO BOX 643823 | PITTSBURGH | PA | 15264 | CUSTODIAL SERVICES | 148703 |
| CHARTWELLS SCHOOL DINING SERVICES | |||||
| PO BOX 91337 | CHICAGO | IL | 606931337 | DINING SERVICES | 124147 |
| BRIAN H WILMERS | |||||
| 10025 ELGIN AVENUE | HUNTINGTON WOODS | MI | 48070 | AIA ARCHITECT | 111496 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Fundraising Events | 25966 | FundraisingEvents |
| All Other Contributions | 433308 | AllOtherContributions |
| Total Contributions | 459274 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 900099 | 10868662 | 10868662 |
| SUMMER DAY CAMP & ENRI | 900099 | 820062 | 820062 |
| OTHER FEES/AFTERCARE P | 900099 | 197759 | 197759 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11886483 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 326543 | TotalRevenueColumn |
| Exclusion | $326,543 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 731511 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 762422 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -30911 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -30911 | TotalRevenueColumn |
| Exclusion | -$30,911 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 115595 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 25966 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 51677 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63918 | TotalRevenueColumn |
| Exclusion | $63,918 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12705307 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11886483 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $359,550 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1908733 | Total |
| Program Services | 1908733 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265769 | Total |
| Management And General | 265769 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6016673 | Total |
| Program Services | 4902757 | ProgramServices |
| Management And General | 848416 | ManagementAndGeneral |
| Fundraising | 265500 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15094 | Total |
| Program Services | 11783 | ProgramServices |
| Management And General | 2673 | ManagementAndGeneral |
| Fundraising | 638 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 421390 | Total |
| Program Services | 335660 | ProgramServices |
| Management And General | 82023 | ManagementAndGeneral |
| Fundraising | 3707 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 467559 | Total |
| Program Services | 345319 | ProgramServices |
| Management And General | 102376 | ManagementAndGeneral |
| Fundraising | 19864 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16203 | Total |
| Management And General | 16203 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35242 | Total |
| Management And General | 32800 | ManagementAndGeneral |
| Fundraising | 2442 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46133 | Total |
| Management And General | 46133 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 657679 | Total |
| Program Services | 511057 | ProgramServices |
| Management And General | 108613 | ManagementAndGeneral |
| Fundraising | 38009 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 752954 | Total |
| Program Services | 704610 | ProgramServices |
| Management And General | 48344 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78276 | Total |
| Program Services | 50519 | ProgramServices |
| Management And General | 21957 | ManagementAndGeneral |
| Fundraising | 5800 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58789 | Total |
| Program Services | 42696 | ProgramServices |
| Management And General | 12753 | ManagementAndGeneral |
| Fundraising | 3340 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 548880 | Total |
| Program Services | 513639 | ProgramServices |
| Management And General | 35241 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| TUITION REMISSION FACUL | 533241 | 491589 | 2357 | 39295 |
| OTHER | 465569 | 395587 | 27142 | 42840 |
| PROF SVCS/OUTSIDE CONTR | 278324 | 112154 | 150073 | 16097 |
| FOOD SERVICE | 59140 | 59140 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110569 | Total |
| Program Services | 59391 | ProgramServices |
| Management And General | 44887 | ManagementAndGeneral |
| Fundraising | 6291 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12736217 | Total |
| Program Services | 10444634 | ProgramServices |
| Management And General | 1847760 | ManagementAndGeneral |
| Fundraising | 443823 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1418892 | BOY |
| EOY | 1117102 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 971275 | BOY |
| EOY | 1003624 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 283329 | BOY |
| EOY | 217679 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98312 | BOY |
| EOY | 84387 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116378 | BOY |
| EOY | 132510 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 16791477 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4852490 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11240068 | BOY |
| EOY | 11938987 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9818445 | BOY |
| EOY | 9580207 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 567276 | BOY |
| EOY | 406751 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24513975 | BOY |
| EOY | 24481247 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 732720 | BOY |
| EOY | 756615 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2885244 | BOY |
| EOY | 3195875 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3210000 | BOY |
| EOY | 2930000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385225 | BOY |
| EOY | 358599 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7213189 | BOY |
| EOY | 7241089 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10546835 | BOY |
| EOY | 11145398 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1984375 | BOY |
| EOY | 1198598 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4769576 | BOY |
| EOY | 4896162 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17300786 | BOY |
| EOY | 17240158 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24513975 | BOY |
| EOY | 24481247 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -30910 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -29718 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5784453 | BeginningOfYearBalance |
| Contributions | 97175 | Contributions |
| Investment Earnings Or Losses | 129171 | InvestmentEarningsOrLosses |
| Other Expenditures | 216021 | OtherExpenditures |
| End Of Year Balance | 5794778 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5030392 | BeginningOfYearBalance |
| Contributions | 58184 | Contributions |
| Investment Earnings Or Losses | 921827 | InvestmentEarningsOrLosses |
| Other Expenditures | 225950 | OtherExpenditures |
| End Of Year Balance | 5784453 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3370678 | BeginningOfYearBalance |
| Contributions | 1326655 | Contributions |
| Investment Earnings Or Losses | 535037 | InvestmentEarningsOrLosses |
| Other Expenditures | 201978 | OtherExpenditures |
| End Of Year Balance | 5030392 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4092260 | BeginningOfYearBalance |
| Contributions | 40646 | Contributions |
| Investment Earnings Or Losses | -695763 | InvestmentEarningsOrLosses |
| Other Expenditures | 66465 | OtherExpenditures |
| End Of Year Balance | 3370678 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.83680 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.16320 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 218750 | OtherCostOrOtherBasis |
| Book Value | 218750 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14556675 | OtherCostOrOtherBasis |
| Depreciation | 3875573 | Depreciation |
| Book Value | 10681102 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1049581 | OtherCostOrOtherBasis |
| Depreciation | 697201 | Depreciation |
| Book Value | 352380 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 966471 | OtherCostOrOtherBasis |
| Depreciation | 279716 | Depreciation |
| Book Value | 686755 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11938987 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| CASH EQUIVALENTS | 430110 | F |
| FIXED INCOME SECURITIES | 5936889 | F |
| MUTUAL FUNDS | 3213208 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 9580207 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO SCHOOL AFFILIATED GROUPS | $141,433 |
| INTEREST RATE SWAP LIABILITY | $217,166 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 358599 | TotalOfAmounts |
| Total Revenue | 12705307 | TotalRevenue |
| Total Expenses | 12736217 | TotalExpenses |
| Excess Or Deficit For Year | -30910 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -29718 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -29718 | TotalAdjustments |
| Excess Or Deficit Per FS | -60628 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 10762289 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -29718 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -29718 | RevenueNotRptdF990 |
| Revenue Subtotal | 10792007 | RevenueSubtotal |
| Investment Expenses Not Included | 4567 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 1908733 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1913300 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 12705307 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10822917 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10822917 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 4567 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 1908733 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1913300 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12736217 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED PRIMARILY FOR SCHOLARSHIPS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE SCHOOL HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS 2008 THROUGH 2011, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2012. THE SCHOOL CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE SCHOOL DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2012 AND 2011, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 1,908,733. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND ALLOCATIONS - FINANCIAL AID & SCHOLARSHIPS 1,908,733. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MOSAIC - DINNER & AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 141561 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 25966 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 115595 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 829 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 26819 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 24029 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 141561 | GrossReceiptsTotal |
| Charitable Contributions Total | 25966 | CharitableContributionsTotal |
| Gross Revenue Total Events | 115595 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 829 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 26819 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 24029 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 51677 | DirectExpenseSummaryEvents |
| Net Income Summary | 63918 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL | TypeOfGrant |
| Number Of Recipients | 223 | NumberOfRecipients |
| Amount Of Cash Grant | 1908733 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE ROEPER SCHOOL GRANTS FINANCIAL AID TO ITS STUDENTS BASED UPON FINANCIAL NEED. FINANCIAL ASSISTANCE IS AWARDED ON A YEARLY BASIS AND FAMILIES MUST FILE A PARENTS' FINANCIAL STATEMENT EVERY YEAR THEY DESIRE ASSISTANCE. STUDENTS APPLYING FOR THIRD-PARTY SCHOLARSHIPS OR FINANCIAL AID MUST COMPLETE THE SCHOOL'S ENROLLMENT PROCESS. IN ADDITION, THIRD-PARTY SCHOLARSHIP APPLICANTS MUST MEET THE CRITERIA ESTABLISHED BY THE FOUNDATIONS FUNDING THE SCHOLARSHIPS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES MORROW | NamePerson |
| Base Compensation Filing Org | 114015 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 50119 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 164134 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAVE BLANK PER INSTRUCTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | LEAVE BLANK PER INSTRUCTIONS | RelationshipWithOrganization |
| Amount Of Grant | 17000 | AmountOfGrant |
| Type Of Assistance | FINANCIAL AID | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SUSAN LEARMAN | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SPOUSE OF MARK KRYSINSKI, TRUSTEE | Relationship |
| Amount Of Transaction | 37629 | AmountOfTransaction |
| Description Of Transaction | COMPENSATION | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FINANCE COMMITTEE REVIEWS FORM 990. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ROEPER SCHOOL UPDATED AND ADOPTED THE POLICY FOR TRUSTEES CONCERNING FIDUCIARY RESPONSIBILITY AND CONFLICTS OF INTEREST ("POLICY") IN SEPTEMBER 2002 WHICH ADDRESSES BOTH GENERAL AND FINANCIAL CONFLICTS. THE POLICY IS REVIEWED IN DEPTH WITH ALL NEW TRUSTEES DURING A TRUSTEE ORIENTATION AND THERE IS A CALL FOR CONFLICTS AT THE BEGINNING OF EACH BOARD MEETING. IN ADDITION, THE SCHOOL ALLOCATES TIME AT ITS SEPTEMBER BOARD MEETING FOR ALL TRUSTEES TO COMPLETE A WRITTEN CONFLICT OF INTEREST ANNUAL CERTIFICATION. THOSE CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED OR DISCOVERED ARE REVIEWED BY THE AD HOC CONFLICTS COMMITTEE ("COMMITTEE"), COMPRISED OF THREE BOARD MEMBERS AND THE SCHOOL ATTORNEY, AND A RECOMMENDATION IS MADE TO THE CHAIR OF THE BOARD, IN ACCORDANCE WITH THE POLICY. SUCH RECOMMENDATION MAY INCLUDE A FINDING OF NO CONFLICT OR A CONFLICT WITH FURTHER RECOMMENDATIONS ON MATERIALITY, DISCLOSURE, RECUSAL FROM DISCUSSIONS AND/OR VOTING, OR ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT. THE COMMITTEE SHALL KEEP MINUTES ON ITS DETERMINATIONS AND, IN THE EVENT OF DISCLOSURE TO THE BOARD, THE BOARD SHALL RECORD MINUTES ON THE MATTER AS WELL. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES DESIGNATED THE EXECUTIVE COMMITTEE (OR NO FEWER THAN THREE DESIGNATED MEMBERS THEREOF) TO NEGOTIATE AND ENTER INTO A CONTRACT WITH THE HEAD OF THE SCHOOL. THE EXECUTIVE COMMITTEE SELECTED THREE MEMBERS TO FORM A HEAD COMPENSATION COMMITTEE AND ALL INDIVIDUALS CERTIFIED THEY HAD NO CONFLICT OF INTEREST. THE COMMITTEE UTILIZED INDEPENDENT SCHOOLS BENCHMARKING DATA TO ASSIST IN DETERMINING THE COMPENSATION AND BENEFITS PACKAGE. ALSO, THE COMMITTEE DOCUMENTED THE DECISION REGARDING THE FINAL COMPENSATION ARRANGEMENT. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -29,718. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ROEPER INSTITUTE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41190 WOODWARD AVENUE | AddressLine1 |
| City | BLOOMFIELD HILLS | City |
| State | MI | State |
| ZIP Code | 48304 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383471635 | EIN |
| Primary Activities | RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION | PrimaryActivities |
| Legal Domicile State | MI | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11A, I | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Comments