2013-12-20T16:19:19-06:00 2013-06-30 770181453 NASIF HICKS HARRIS & CO LLP 104 WEST ANAPAMU STREET SUITE B SANTA BARBARA CA 93101 990 2012-07-01 951644630 CATE SCHOOL CATE 8056848409 P O BOX 5005 CARPINTERIA CA 93014 SANDI PIERCE 8056848409 2013-12-12 1 SARAH E TURNER P00968346 8059661521 X 2012 2015-11-30 17:44:51Z SANDI PIERCE PO BOX 5005 CARPINTERIA CA 93014 27669659 0 X WWW.CATE.ORG X 1910 CA OPERATION OF PRIVATE HIGH SCHOOL 27 27 191 0 221661 -8036 5590422 3795969 12809606 13275656 1421098 2667423 318570 239516 20139696 19978564 3290113 3292657 0 0 9676375 9943320 0 0 1141606 7345094 7431271 20311582 20667248 -171886 -688684 130346146 135399039 17283978 16324423 113062168 119074616 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 281 STUDENTS ENROLLED. 0 0 16043075 3292657 15960934 OPERATIONS & MAINTENANCE OF A PRIVATE HIGH SCHOOL. APPROXIMATELY 281 STUDENTS ENROLLED. 16043075 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 55 0 191 1 1 1 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SANDI PIERCE 8056848409 1960 CATE MESA ROAD CARPINTERIA CA 93013 BENJAMIN D WILLIAMS 40.00 X X X 376276 0 51215 RICHARD BAUM 0.00 X 0 0 0 GREG KUBICEK 0.00 X 0 0 0 NORMAN SPRAGUE 0.00 X 0 0 0 JAMES CRAFTS 0.00 X 0 0 0 ASHISH BHUTANI 0.00 X 0 0 0 HENRY F BURROUGHS 0.00 X 0 0 0 THOMAS J CUSACK 0.00 X 0 0 0 KATE C FIRESTONE 0.00 X 0 0 0 STEPHEN J GIUSTO 0.00 X 0 0 0 J WYATT GRUBER 0.00 X 0 0 0 PERRI V HARCOURT 0.00 X 0 0 0 DAVID L HOROWITZ 0.00 X 0 0 0 FRANK A HUERTA 0.00 X 0 0 0 DAN EMMETT 0.00 X 0 0 0 GEORGE JAMES 0.00 X 0 0 0 JC MASSAR 0.00 X 0 0 0 MONIQUE F PARSONS 0.00 X 0 0 0 LISA BROWNE STANSON 0.00 X 0 0 0 ERIC C TAYLOR 0.00 X 0 0 0 KC WALSH 0.00 X 0 0 0 MARK S WHITING 0.00 X 0 0 0 NELSON JONES 0.00 X 0 0 0 SCOTT BRITTINGHAM 0.00 X 0 0 0 PALMER JACKSON 0.00 X 0 0 0 CASEY MCCANN 0.00 X 0 0 0 JANET C JONES 0.00 X 0 0 0 SANDI PIERCE 40.00 X 185000 0 28772 MARGARET BRADLEY 40.00 X 156000 0 25735 JASON DORION 40.00 X 153000 0 26302 ANNE HALL 40.00 X 125000 0 19507 SARAH KIDWELL 40.00 X 132500 0 21648 JOHN TILTON 40.00 X 108150 0 17715 PATRICK COLLINS 40.00 X 105800 0 17451 ROBERT BONNING 40.00 X 103300 0 17176 1445026 0 225521 9 0 1 0 ARAMARK 1101 MARKET ST PHILADELPHIA PA 19107 FOOD SERVICE 1098542 HARTIGAN & FOLEY 28 W MAIN ST VENTURA CA 93001 BUILDING CONTRACTOR 936776 MNS ENGINEERS 201 N CALLE CESAR CHAVEZ 300/ SANTA BARBARA CA 93103 ENGINEERS 301829 BLACKBIRD ARCHITECTS 235 PALM AVENUE SANTA BARBARA CA 93101 ARCHITECTS 133827 4 3795969 907242 3795969 TUITION & BOOKS 611600 13013423 13013423 CAMP INCOME 611600 262233 262233 13275656 1886291 1886291 8472227 7691095 781132 781132 781132 CROP PROCEEDS-AVOCADOS 111000 221661 221661 MISCELLANEOUS 611600 17855 17855 239516 19978564 15960934 221661 0 3292657 3292657 870276 376276 494000 6898586 5096109 1050327 752150 2174458 1642649 359602 172207 37710 37710 50005 50005 5300 5300 1439319 1161548 238077 39694 983232 980505 2727 117126 46049 45593 25484 45209 23998 21211 2176040 2010238 165802 SCHEDULE ON FILE NOT E 2392066 1251780 1009426 130860 EQUIPMENT RENTAL & MAIN 185264 185264 20667248 16043075 3482567 1141606 2060 2560 5336176 5371742 4914983 3690264 2050236 2061345 57625 70826 266607 316671 65987226 24144982 42167608 41842244 66292422 74269383 242758 62341 8812169 7500000 203502 211663 130346146 135399039 904735 973269 7483572 7747491 8812169 7500000 83502 103663 17283978 16324423 X 40954250 41506044 24627277 29225322 47480641 48343250 113062168 119074616 130346146 135399039 X -688684 6701129 3 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77932484 912609 9422046 4667046 83600093 79172550 2777285 -715183 3302168 77932484 66776400 3399600 12349986 3353436 79172550 61344196 1492797 7435673 3496266 66776400 74732902 765372 -11310837 2843241 61344196 0.58000 0.42000 0 0 4668769 4668769 55623372 19249622 36373750 4645085 4055360 589725 1050000 840000 210000 41842244 CATE SCHOOL DEVELOPMENT 7500000 F 7500000 RESERVE FOR UNEMPLOYMENT CLAIMS 10000 457(B) PLAN LIABILITY 93663 103663 X 26679693 6701129 6701129 19978564 0 19978564 20607247 0 20607247 60001 60001 20667248 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: GIFTS TO THE ENDOWMENT ARE AN INVESTMENT IN THE LONG-TERM FINANCIAL HEALTH OF THE INSTITUTION. INCOME FROM EACH OF THE SCHOOL'S ENDOWED FUNDS IS USED TO FUND THE SCHOOL'S PROGRAM IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVE PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE ENDOWMENT CURRENTLY PROVIDES NEARLY 29% OF THE SCHOOL'S OPERATING BUDGET. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: TAX POSITIONS WERE REVIEWED BY THE SCHOOL AND IT WAS DETERMINED THAT NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION OF LINDROS AND ZANIER AVOCADO ORCHARDS 60,001. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 CATE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. 0 EAST ASIA AND THE PACIFIC FUNDRAISING & PROGRAM SERVICES ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL. 2677 EAST ASIA AND THE PACIFIC FUNDRAISING & PROGRAM SERVICES DONATED IN KIND AND REPORTED AS SUCH. ADMISSIONS TRIP TO MEET WITH PROSPECTIVE STUDENTS AND PARENTS REGARDING POSSIBLE ATTENDANCE AT SCHOOL. 8557 0 0 0 0 0 0 11234 0 11234 FINANCIAL AID FOR TUITION AFRICA 48200 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION SOUTH KOREA 15000 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK FINANCIAL AID FOR TUITION AFRICA 48200 FINANCIAL AID FOR TUITION IN ORDER FOR STUDENT TO ATTEND SCHOOL. BOOK 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: ALL ASSISTANCE TO FOREIGN INDIVIDUALS IS USED TO HELP FOREIGN STUDENTS ATTEND THE SCHOOL, WHICH IS LOCATED IN THE UNITED STATES. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: EXPENDITURES ARE AUTHORIZED AND ACCOUNTED FOR BY THE UNITED STATES BASED SCHOOL IN ORDER TO SEND SEVERAL STAFF ON A COMBINATION ADMISSIONS/FUNDRAISING TRIP TO SEVERAL ASIAN COUNTRIES TO MEET WITH PROSPECTIVE STUDENTS AND DONORS. 1 SCHOLARSHIPS AND FINANCIAL AID FOR STUDENTS 89 3177458 BOOK ASSISTANCE IS IN THE FORM OF FINANCIAL AID AND SCHOLARSHIPS FOR SELECTED STUDENTS. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL ASSISTANCE IS IN THE FORM OF EITHER SCHOLARSHIPS OR FINANCIAL AID AND IS USED FOR TUITION FOR SELECTED STUDENTS IN ORDER FOR THEM TO ATTEND THE SCHOOL. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 BENJAMIN D WILLIAMS 376276 0 0 0 0 0 37587 0 13628 0 427491 0 0 0 SANDI PIERCE 185000 0 0 0 0 0 20350 0 8422 0 213772 0 0 0 MARGARET BRADLEY 156000 0 0 0 0 0 16940 0 8795 0 181735 0 0 0 JASON DORION 153000 0 0 0 0 0 15400 0 10902 0 179302 0 0 0 SARAH KIDWELL 132500 0 0 0 0 0 10762 0 10886 0 154148 0 0 0 PART I, LINE 1A ORGANIZATION PROVIDES HOUSING FOR HEADMASTER,AND ASSISTANT HEADMASTER AS ORGANZIATION IS A BOARDING SCHOOL WITH STUDENTS LIVING ON CAMPUS. PART I, LINE 4B THE SCHOOL ADOPTED A 457(B) DEFERRED COMPENSATION PLAN FOR A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE PLAN CURRENTLY COVERS ONE EMPLOYEE, BENJAMIN D. WILLIAMS, HEADMASTER. THE TOTAL CONTRIBUTED TO THE PLAN DURING THE FISCAL YEAR ENDING JUNE 30, 2013 WAS $9,605. X 26 853985 MARKET PRICES X 22 16154 ESTIMATED FMV X PROMOTIONAL ITEMS 1 1200 ESTIMATED FMV X EVENT RECEPTIONS 16 29671 ESTIMATED FMV X TRAVEL AND ACCOMODATIONS 2 6232 ESTIMATED FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEWED BY BUSINESS MANAGER SANDI PIERCE AND THEN PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DURING A TRUSTEE MEETING, BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS WILL BE INVESTIGATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION FOR EMPLOYEES INCLUDING THE HEADMASTER, ASSISTANT HEADMASTER, AND BUSINESS MANAGER IS FIRST REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. ALSO, COMPENSATION AMOUNTS ARE COMPARED TO DATA OF OTHER COMPARABLE PRIVATE SCHOOLS MAINTAINED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 SCHOOL WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ROUNDING ADJUSTMENT 3. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS ESTABLISHED AN AUDIT COMMITTEE TO OVERSEE THE ANNUAL FINANCIAL STATEMENT AUDIT.