GERMAN SCHOOL OF SILICON VALLEY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GERMAN SCHOOL OF SILICON VALLEY (EIN 77-0530703)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-06-17
- IRS object ID
- 201301689349300315
- Schema version
- 2011v1.5
- 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 F
- Schedule G
- Schedule I
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-06-17T10:06:09-05:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942513310 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAUTZE & LAUTZE | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 SECOND STREET SUITE 950N | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770530703 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GERMAN INTERNATIONAL SCHOOL OF SILICON VALLEY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GERM | NameControl |
| Phone | 6502540748 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 EASY STREET | AddressLine1 |
| City | MOUNTAIN VIEW | City |
| State | CA | State |
| ZIP Code | 94043 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAI GOEBEL | Name |
| Title | PRESIDENT | Title |
| Phone | 6502540748 | Phone |
| Date Signed | 2013-06-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROGER BULOSAN | Name |
| PTIN | P00221282 | PTIN |
| Phone | 4155436900 | Phone |
| 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 | DR KAI GOEBEL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 EASY STREET | AddressLine1 |
| City | MOUNTAIN VIEW | City |
| State | CA | State |
| ZIP Code | 94043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7377401 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GISSV.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE SCHOOL PROVIDES GERMAN GOVERNMENT-ACCREDITED ELEMENTARY AND SECONDARY EDUCATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 82 | TotalNbrEmployees |
| Total Nbr Volunteers | 250 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 331046 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 382320 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3972592 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6494120 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 13422 | InvestmentIncomePriorYear |
| Investment Income Current Year | -4432 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 16483 | OtherRevenuePriorYear |
| Other Revenue Current Year | 477506 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4333543 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7349514 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1300164 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2489982 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3399264 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1369217 | OtherExpensePriorYear |
| Other Expenses Current Year | 2731460 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3859199 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7430888 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 474344 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -81374 | RevenuesLessExpensesCY |
| Total Assets BOY | 3093789 | TotalAssetsBOY |
| Total Assets EOY | 3012356 | TotalAssetsEOY |
| Total Liabilities BOY | 749751 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1115687 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2344038 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1896669 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE SCHOOL HAS COMMITTED ITSELF TO ENSURING STUDENTS REACH THEIR FULL ACADEMIC POTENTIAL IN A NURTURING ENVIRONMENT THAT FOSTERS CRITICAL AND IMAGINATIVE THINKING, A PASSION FOR LIFELONG LEARNING AND AN APPRECIATION FOR CULTURAL DIVERSITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6393200 | Expense |
| Revenue | 6494120 | Revenue |
| Description | THE GERMAN INTERNATIONAL SCHOOL OF SILICON VALLEY (THE SCHOOL) IS A PRIVATE, NON-PROFIT, COEDUCATIONAL SCHOOL FOUNDED IN 1999 IN MOUNTAIN VIEW, CALIFORNIA, AND OFFERS A MULTILINGUAL, MULTICULTURAL EDUCATION TO STUDENTS FROM PRE-SCHOOL THROUGH 12TH GRADE. MEETING THE STRICT ACCREDITATION REQUIREMENTS OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC) AS WELL AS THE GERMAN GOVERNMENT, THE SCHOOL IS THE ONLY INSTITUTION IN THE WESTERN PART OF THE UNITED STATES TO OFFER DUAL DIPLOMAS UPON GRADUATION, THE GERMAN INTERNATIONAL ABITUR (DIAP), AS WELL THE CALIFORNIA HIGH SCHOOL DIPLOMA - QUALIFYING GRADUATES FOR ACCEPTANCE INTO THE BEST AMERICAN AND EUROPEAN UNIVERSITIES. WITH THREE LOCATIONS THROUGHOUT THE SAN FRANCISCO BAY AREA (MOUNTAIN VIEW, BERKELEY, AND SAN FRANCISCO) THE SCHOOL CURRENTLY SERVES THE NEEDS OF OVER 470 STUDENTS. | Description |
| Total Program Service Expense | 6393200 | 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 | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 1 | 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 | 0 | 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 | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | 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 | 0 | 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 | 28 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 82 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | GM | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | 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 | 1 | 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 | 0 | 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 |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDREA SPIEGELBERG | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6502540748 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 EASY STREET | AddressLine1 |
| City | MOUNTAIN VIEW | City |
| State | CA | State |
| ZIP Code | 94403 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DR KAI GOEBEL | ||||||
| PRESIDENT | 10.00 | X | X | 0 | 0 | 0 |
| WERNER KOELE | ||||||
| VICE-PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| CHRISTIANE OHLGART | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| MARK NITZBERG | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| CAY HORSTMANN | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| INA REICHEL | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| MASCHA RODECK | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| KEVON WADE | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| SEV DAUDERT | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| MARTIN FUGMANN | ||||||
| PRINCIPAL | 40.00 | X | 0 | 0 | 0 | |
| ANDREA SPIEGELBERG | ||||||
| DIRECTOR OF FINANCE & ADMIN | 40.00 | X | 41667 | 0 | 750 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 41667 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 750 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 366253 | GovernmentGrants |
| All Other Contributions | 16067 | AllOtherContributions |
| Total Contributions | 382320 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 6494120 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6494120 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6494120 | TotalProgramServiceRevenue |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 345988 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 345988 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 345988 | TotalRevenueColumn |
| Related Or Exempt Function Income | 345988 | RelatedOrExemptFunctionIncome |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 4432 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -4432 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -4432 | TotalRevenueColumn |
| Exclusion | -$4,432 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 40551 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 23455 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17096 | TotalRevenueColumn |
| Exclusion | $17,096 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| OTHER INCOME | 611600 | 74434 | 74434 |
| FIELDTRIPS | 611600 | 39988 | 39988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 114422 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7349514 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6954530 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $12,664 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1300164 | Total |
| Program Services | 1300164 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100000 | Total |
| Management And General | 100000 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2941114 | Total |
| Program Services | 2605938 | ProgramServices |
| Management And General | 335176 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158681 | Total |
| Program Services | 128532 | ProgramServices |
| Management And General | 30149 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 199469 | Total |
| Program Services | 171277 | ProgramServices |
| Management And General | 28192 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8520 | Total |
| Management And General | 8520 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12500 | Total |
| Management And General | 12500 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222430 | Total |
| Program Services | 156159 | ProgramServices |
| Management And General | 66271 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78582 | Total |
| Management And General | 78582 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253622 | Total |
| Program Services | 253622 | ProgramServices |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91994 | Total |
| Program Services | 91994 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1310251 | Total |
| Program Services | 1035053 | ProgramServices |
| Management And General | 275198 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17713 | Total |
| Management And General | 17713 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1297 | Total |
| Management And General | 1297 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 402506 | Total |
| Program Services | 346155 | ProgramServices |
| Management And General | 56351 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27739 | Total |
| Management And General | 27739 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| OTHER EXPENSES | 185237 | 185237 |
| NET FOREIGN EXCHANGE LO | 119069 | 119069 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7430888 | Total |
| Program Services | 6393200 | ProgramServices |
| Management And General | 1037688 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 415973 | BOY |
| EOY | 916410 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1343799 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58137 | BOY |
| EOY | 6318 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37781 | BOY |
| EOY | 276468 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2178426 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 721712 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 714513 | BOY |
| EOY | 1456714 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 523586 | BOY |
| EOY | 356446 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3093789 | BOY |
| EOY | 3012356 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 205775 | BOY |
| EOY | 114045 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 493976 | BOY |
| EOY | 605065 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2125 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 115472 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50000 | BOY |
| EOY | 278980 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 749751 | BOY |
| EOY | 1115687 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2344038 | BOY |
| EOY | 1889296 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 7373 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2344038 | BOY |
| EOY | 1896669 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3093789 | BOY |
| EOY | 3012356 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -81374 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -365995 | ReconcilationOtherChanges |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1425884 | OtherCostOrOtherBasis |
| Depreciation | 519921 | Depreciation |
| Book Value | 905963 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 420893 | OtherCostOrOtherBasis |
| Depreciation | 159230 | Depreciation |
| Book Value | 261663 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 331649 | OtherCostOrOtherBasis |
| Depreciation | 42561 | Depreciation |
| Book Value | 289088 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1456714 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| OTHER RECEIVABLES | 13018 |
| DEPOSIT IN ESCROW | 110000 |
| DEFERRED RENT ASSET | 87454 |
| DEPOSITS | 145974 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 356446 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| LEASE DEPOSIT | $50,000 |
| DEFERRED RENT LIABILITY | $228,980 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 278980 | TotalOfAmounts |
| Total Revenue | 7349514 | TotalRevenue |
| Total Expenses | 7430888 | TotalExpenses |
| Excess Or Deficit For Year | -81374 | ExcessOrDeficitForYear |
| Prior Period Adjustments | -365995 | PriorPeriodAdjustments |
| Total Adjustments | -365995 | TotalAdjustments |
| Excess Or Deficit Per FS | -447369 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7265016 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -84498 | OtherRevenues |
| Revenue Not Rptd F990 | -84498 | RevenueNotRptdF990 |
| Revenue Subtotal | 7349514 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7349514 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7346390 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1215666 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1215666 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6130724 | ExpensesSubtotal |
| Other Expenses Not Included | 1300164 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1300164 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7430888 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | THE SCHOOL HOLDS FUNDS FOR VARIOUS CLUBS. | |
| PART X: | THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE SCHOOL HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION ON JULY 31, 2012 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2008 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2007 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| PART XII, LINE 2D : ($84,498) IS THE NET OF $1,215,666 - THE FACULTY SALARIES AND BENEFITS THAT ARE PAID AND HIRED DIRECTLY FROM THE GERMAN GOVERNMENT FOR THE SCHOOL AND ($1,300,164) - FINANCIAL AID AWARDS AND DISCOUNTS FOR SCHOOL YEAR 11/12. PART XIII LINE 2D: $1,215,666 REPRESENTS THE FACULTY SALARIES AND BENEFITS THAT ARE PAID AND HIRED DIRECTLY FROM THE GERMAN GOVERNMENT FOR THE SCHOOL. $1,300,164, REPRESENTS THE FINANCIAL AID AWARDS AND DISCOUNTS FOR SCHOOL YEAR 11/12. |
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 | 0 | 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 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE RACIAL NONDISCRIMINATORY POLICY IS STATED ON THE SCHOOL'S WEBSITE AND ADMISSIONS MATERIALS. |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | THE SCHOOL SIMPLY DO NOT COLLECT OR TRACK RACIAL COMPOSITION OF EITHER STAFF OR STUDENTS. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | FUNDRAISING | TypeOfActivitiesConducted |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 0 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 0 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | VARIOUS FUNDRAISING ACTIVITIES | NameOfEvent1 |
| Gross Receipts Event1 | 40551 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 40551 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 23455 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 40551 | GrossReceiptsTotal |
| Gross Revenue Total Events | 40551 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 23455 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 23455 | DirectExpenseSummaryEvents |
| Net Income Summary | 17096 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | FINANCIAL AIDS AND DISCOUNTS TOWARD TUITION | TypeOfGrant |
| Number Of Recipients | 261 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 1300164 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | REDUCTION IN TUITION AT SCHOOL | DescriptionOfNonCashAssistance |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE CURRENT FAMILIES ELECT THE NEW BOARD MEMBERS DURING THE ANNUAL SOCIETY (PARENT) MEETING. AN ELECTION COMMITTEEE MOITORS THE ELECTIONS AND MAKES SURE ALL PROCEDURES ACCORDING TO OUR BY-LAWS ARE ADHERED TO. CANDIDATES FILL OUT A FORM AND PRESENT THEMSELVES TO THE PARENTS WHO THEN VOTE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT COMMITTEE REVIEWS THE COMPLETED FORM 990 BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR AT THE FIRST BOARD MEETING FOLLOWING THE ELECTION OF NEW OFFICERS, THE CONFLICT OF INTEREST POLICIES AND OTHER BOARD RULES ARE REVIEWED WITH ALL BOARD MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE HUMAN RESOURCES COMMITTEE REVIEWS SALARIES, APPROVES ALL SALARY CHANGES AND APPROVES ALL NEW HIRES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | MOST GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE, OTHERS CAN BE INSPECTED UPON REQUEST. FINANCIAL REPORTS ARE ALSO PRESENTED AT THE SEMI-ANNUAL PARENT SOCIETY MEETINGS. | |
| FORM 990, PART VII, LINE 10 | THE PRINCIPAL OF THE SCHOOL IS COMPENSATED BY, AND HIRED DIRECTLY FROM, THE GERMAN GOVERNMENT FOR 138,960 EUROS (OR APPROXIMATELY $180,648 IN U.S. DOLLARS) FOR THE SCHOOL YEARED 2011/12. ACCORDINGLY, A W-2 WAS NOT ISSUED AND HIS SALARY INFORMATION IS NOT DISCLOSED ON FORM 990, PART VII. | |
| FORM 990, PART XI, LINE 5: | PRIOR PERIOD ADJUSTMENTS: -365,995. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FOR THE FIRST TIME, EFFECTIVE FOR THE YEAR ENDED JULY 31, 2012, THE SCHOOL'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. AS A RESULT, A NUMBER OF ADJUSTMENTS WERE IDENTIFIED TO CORRECT THE OPENING NET ASSETS. THE EFFECT OF THESE ADJUSTMENTS IS AS FOLLOWS: BEGINNING OF YEAR, AS PREVIOUSLY REPORTED ON FORM 990 $2,344,038 FYE 2011 FIXED ASSETS TO ACTUAL ($123,415) FYE 2011 TUITION REVENUE ($43,408) FYE 2012 PREPAID TO ACTUAL $84,203 FYE 2011 DEPOSIT TO ACTUAL ($2,955) FYE 2011 DEFERRED RENT ASSETS TO ACTUAL 124,099 FYE 2011 ACCOUNTS PAYABLE TO ACTUAL ($99,913) FYE 2011 NOTESS PAYABLE TO ACTUAL ($39,649) FYE 2011 OTHER LIABILITIES TO ACTUAL $9,906 FYE 2011 DEFERRED REVENUE TO ACTUAL $43,358 FYE 2011 DEFERRED RENT LIABILITIES TO ACTUAL ($318,221) BEGINNING OF YEAR, AS RESTATED $1,978,043 |
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