2013-02-13T14:18:23-06:00 2012-06-30 383635706 REHMANN ROBSON 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2011-07-01 381561062 ROEPER CITY AND COUNTRY SCHOOL INC ROEP 2482037300 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 EDWIN BAKER 2482037300 2013-02-08 1 KATHLEEN M UNDERHILL P00589677 2489525000 2013-02-08 2011 2016-03-07 17:11:31Z EDWIN BAKER 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 13519406 0 X WWW.ROEPER.ORG X 1967 MI PROVIDE EDUCATION FOR GIFTED STUDENTS OF DIVERSE BACKGROUNDS IN PRE-K THROUGH 12TH GRADE. 22 17 243 300 0 0 811677 459274 11829406 11886483 339583 295632 43354 63918 13024020 12705307 1864617 1908733 0 0 6761031 7186485 0 0 443823 3546666 3640999 12172314 12736217 851706 -30910 24513975 24481247 7213189 7241089 17300786 17240158 X 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. 0 0 9673340 10868662 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. 94676 197759 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. 676618 820062 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. 10444634 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 69 0 1 243 1 0 0 0 0 0 1 1 0 0 0 0 X 22 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAVID FLUENT 2482037305 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 483045020 STEVE MILBECK 5.00 X X 0 0 0 MARK KRYSINSKI 5.00 X X 0 0 0 ALLAN ROTHFEDER 5.00 X X 0 0 0 HAROLD GARDNER 5.00 X X 0 0 0 EDWIN BAKER 5.00 X X 0 0 0 SHARNA HATCHER 1.00 X 0 0 0 MARGARET COUGHLIN 1.00 X 0 0 0 PAUL BORJA 1.00 X 0 0 0 PEGGY KLEIN 1.00 X 0 0 0 JAMIE MICHELSON 1.00 X 0 0 0 JAMES BENIGNA 1.00 X 47962 0 7073 ASHLEY LOWE 1.00 X 0 0 0 CHRISTOPHER TORRES 1.00 X 0 0 0 LAURIE WELSH 1.00 X 0 0 0 ANNE GAHAGAN 1.00 X 0 0 0 HERMAN MARABLE 1.00 X 0 0 0 ERIC PETERSON 1.00 X 0 0 0 SUSAN SAVAS 1.00 X 0 0 0 STACY HOLLOWMAN 1.00 X 30075 0 12224 DONNA SILK 1.00 X 0 0 0 BETH GREENAPPLE 1.00 X 0 0 0 JOHN SZNEWAJS 1.00 X 0 0 0 RANDALL DUNN 60.00 X 114724 0 22731 PHILLIP DEELY 60.00 X 132863 0 1319 DENITA BANKS-SIMS 50.00 X 106239 0 2392 DAVID FLUENT 50.00 X 119148 0 3911 MARY BAKER 50.00 X 111784 0 10586 JAMES MORROW 50.00 X 114015 0 50119 776810 0 110355 6 0 1 0 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 5 25966 433308 459274 TUITION 900099 10868662 10868662 SUMMER DAY CAMP & ENRI 900099 820062 820062 OTHER FEES/AFTERCARE P 900099 197759 197759 11886483 326543 326543 731511 762422 -30911 -30911 -30911 115595 25966 51677 63918 63918 12705307 11886483 0 359550 1908733 1908733 265769 265769 6016673 4902757 848416 265500 15094 11783 2673 638 421390 335660 82023 3707 467559 345319 102376 19864 16203 16203 35242 32800 2442 46133 46133 657679 511057 108613 38009 752954 704610 48344 78276 50519 21957 5800 58789 42696 12753 3340 548880 513639 35241 TUITION REMISSION FACUL 533241 491589 2357 39295 OTHER 465569 395587 27142 42840 PROF SVCS/OUTSIDE CONTR 278324 112154 150073 16097 FOOD SERVICE 59140 59140 110569 59391 44887 6291 12736217 10444634 1847760 443823 1418892 1117102 971275 1003624 283329 217679 98312 84387 116378 132510 16791477 4852490 11240068 11938987 9818445 9580207 567276 406751 24513975 24481247 732720 756615 2885244 3195875 3210000 2930000 385225 358599 7213189 7241089 X 10546835 11145398 1984375 1198598 4769576 4896162 17300786 17240158 24513975 24481247 X -30910 -29718 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5784453 97175 129171 216021 5794778 5030392 58184 921827 225950 5784453 3370678 1326655 535037 201978 5030392 4092260 40646 -695763 66465 3370678 0.83680 0.16320 0 0 218750 218750 14556675 3875573 10681102 1049581 697201 352380 966471 279716 686755 11938987 CASH EQUIVALENTS 430110 F FIXED INCOME SECURITIES 5936889 F MUTUAL FUNDS 3213208 F 9580207 DUE TO SCHOOL AFFILIATED GROUPS 141433 INTEREST RATE SWAP LIABILITY 217166 358599 12705307 12736217 -30910 -29718 -29718 -60628 10762289 -29718 -29718 10792007 4567 1908733 1913300 12705307 10822917 0 10822917 4567 1908733 1913300 12736217 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 MOSAIC - DINNER & AUCTION 141561 25966 115595 829 26819 24029 141561 25966 115595 829 26819 24029 51677 63918 1 FINANCIAL AID AND SCHOLARSHIPS TO STUDENTS ATTENDING THE ROEPER SCHOOL 223 1908733 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JAMES MORROW 114015 0 0 0 0 0 0 0 50119 0 164134 0 0 0 LEAVE BLANK PER INSTRUCTIONS LEAVE BLANK PER INSTRUCTIONS 17000 FINANCIAL AID SUSAN LEARMAN SPOUSE OF MARK KRYSINSKI, TRUSTEE 37629 COMPENSATION 0 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -29,718. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ROEPER INSTITUTE 41190 WOODWARD AVENUE BLOOMFIELD HILLS MI 48304 383471635 RESEARCH ON AND DISSEMINATION OF GIFTED EDUCATION INFORMATION MI 501(C)(3) LINE 11A, I N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0