2011-11-11T10:57:22-06:00 2011-06-30 ARMANINO MCKENNA LLP 12667 ALCOSTA BOULEVARD SUITE 500 SAN RAMON CA 945834427 990 2010-07-01 941492272 THE COLLEGE PREPARATORY SCHOOL COLL 5106520111 6100 BROADWAY OAKLAND CA 94618 JAMES GILLILAND 5106520111 2011-11-10 1 BARBARA CYPHERS 9257902600 2010 2016-03-07 17:11:31Z JAMES GILLILAND 6100 BROADWAY OAKLAND CA 94618 18683089 0 X WWW.COLLEGE-PREP.ORG X 1960 CA THE COLLEGE PREPARATORY SCHOOL PREPARES STUDENTS FOR PRODUCTIVE, ETHICAL LIVES IN COLLEGE & BEYOND. 23 23 128 500 0 0 5074914 6512711 10737726 11749996 242681 202891 -23754 -14811 16031567 18450787 1824822 1967451 0 0 8110971 8302733 0 0 801154 2207735 2351701 12143528 12621885 3888039 5828902 29319570 37782518 6293712 6750831 23025858 31031687 THE COLLEGE PREPARATORY SCHOOL, A COMMUNITY OF STUDENTS, TEACHERS AND STAFF, PREPARES OUR STUDENTS FOR PRODUCTIVE, ETHICAL LIVES IN COLLEGE AND BEYOND THROUGH A CHALLENGING AND STIMULATING EDUCATION IN AN ATMOSPHERE OF CONSIDERATION, TRUST, AND MUTUAL RESPONSIBILITY. 0 0 9876193 1967451 11749996 THE COLLEGE PREPARATORY SCHOOL IS AN INDEPENDENT COEDUCATIONAL DAY SCHOOL IN OAKLAND, CALIFORNIA, GRADES 9 THROUGH 12, FOR INTELLECTUAL RISK-TAKERS WHO WANT TO PURSUE A SERIOUS, PURPOSEFUL EDUCATION WITH OTHERS WHO FEEL THE SAME WAY.FOR THE 2010-11 SCHOOL YEAR, THE COLLEGE PREPARATORY SCHOOL PROVIDED AN INSPIRING EDUCATION TO 372 STUDENTS, 43% OF WHOM WERE STUDENTS OF COLOR, AND 24% OF WHOM RECEIVED $1.8 MILLION IN NEED-BASED FINANCIAL AID. FOR THE 2010-11 SCHOOL YEAR, THE COLLEGE PREPARATORY SCHOOL GRADUATED AND MATRICULATED 87 SENIORS TO 38 PRIVATE UNIVERSITIES AND 8 PUBLIC UNIVERSITIES IN THE UNITED STATES AND SCOTLAND. 9876193 1 1 0 0 0 0 0 0 1 1 1 0 1 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 50 0 128 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X LYNNE JONES DIRECTOR OF FINANCECONTROLLER 5104202344 6100 BROADWAY OAKLAND CA 94618 PETER AITELLI 4.00 X 0 0 0 BURT ALPER 2.00 X 0 0 0 TOM BEACH 2.00 X 0 0 0 ANNE BUCKLEY 2.00 X 0 0 0 TOM CHANG 2.00 X 0 0 0 LEE DOUGLAS 2.00 X X 0 0 0 SPENCER DOYLE 2.00 X 0 0 0 ROMEO GARCIA 2.00 X 0 0 0 JIM GILLILAND 4.00 X X 0 0 0 MARTHA GOODBAR 2.00 X 0 0 0 AUDREY GRUBMAN 2.00 X 0 0 0 TONIA HSIEH 4.00 X X 0 0 0 ANDY IMBRIE 2.00 X 0 0 0 TORI LAWRENCE 2.00 X 0 0 0 KARAN MERRY 2.00 X 0 0 0 EUGENE PORTER 2.00 X 0 0 0 SUSAN RAIFMAN 2.00 X X 0 0 0 ARPAD MOLNAR 2.00 X 0 0 0 JOHN RUMSEY 2.00 X 0 0 0 JONATHAN SIEGAL 2.00 X 0 0 0 DIANA STARING 2.00 X X 0 0 0 MARK SUGIYAMA 2.00 X 0 0 0 BOB SPEARS 4.00 X 0 0 0 MURRAY COHEN 60.00 X 226290 0 75899 JANE H CARNEY START 7110 60.00 X 76800 0 15224 MARTIN BONILLA 40.00 X 134150 0 27623 KIM COULL 50.00 X 130664 0 25691 JOYCE CRISMAN 40.00 X 150903 0 12433 SHARONA BARZILAY 40.00 X 125165 0 31567 JOHN FAGGI 40.00 X 156549 0 13152 1000521 0 201589 9 0 1 0 OLIVER & COMPANY 1300 SOUTH 51ST STREET RICHMOND CA 94804 CONSTRUCTION 598037 SODEXO DEPT 43283 LOS ANGELES CA 90088 FACILITIES MANAGEMENT 421424 RATCLIFF ARCHITECTS 5856 DOYLE STREET EMERYVILLE CA 94608 ARCHITECTURE SERVICES 389784 KSD 1200 CONCORD AVE STE 170 CONCORD CA 94520 CONSTRUCTION MANAGEMENT 117207 4 102561 6410150 467900 6512711 TUITION AND FEES 611600 11683847 11683847 OTHER PROGRAM INCOME 611600 66149 66149 11749996 256111 256111 53220 -53220 -53220 -53220 164271 102561 179082 -14811 -14811 18450787 11749996 0 188080 1967451 1967451 355674 106702 177837 71135 6428875 5462801 476583 489491 498951 268680 230271 539281 282829 256452 479952 320762 159190 9085 9085 61103 61103 170630 49392 104354 16884 15705 15705 204070 66677 69995 67398 70427 60386 895 9146 653591 564894 63794 24903 40977 25177 11868 3932 202769 82724 77143 42902 1790 1790 430898 374077 39515 17306 121903 121903 SUPPLIES 101193 68563 24922 7708 EQUIPMENT RENTAL & MAIN 91617 85147 6003 467 MISCELLANEOUS 83065 44899 9825 28341 DUES AND SUBSCRIPTIONS 82958 45032 16385 21541 ALLOCATION TO PARTNERS 7500 7500 2420 2420 12621885 9876193 1944538 801154 7346626 7991438 2119169 3533761 113760 70727 28359 15317 61592 65460 10295855 5609728 4965239 4686127 13401189 16259552 1283636 5160136 29319570 37782518 1155057 1616313 5104909 5116579 33746 17939 6293712 6750831 X 6743978 7811896 4500419 10518701 11781461 12701090 23025858 31031687 29319570 37782518 X 5828902 2176927 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12020221 941351 2329323 511355 14779540 10129862 1138609 1231311 470620 12020221 11418107 807273 -1788490 384774 10129862 0.86400 0.13500 1 0 95489 95489 8952444 4588334 4364110 1247922 1021394 226528 4686127 INVESTMENTS UNDER MANAGEMENT 16259552 F 16259552 DUE FROM PARTNERS PROGRAM 176671 CONSTRUCTION IN PROGRESS 4431465 ATHLETICS FIELD LEASE 552000 5160136 18450787 12621885 5828902 2176927 90169 2267096 8095998 18884354 2176927 271791 2448718 16435636 2015151 2015151 18450787 10788356 181622 181622 10606734 2015151 2015151 12621885 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: EACH ENDOWMENT FUND IS USED FOR ITS INTENDED PURPOSE AS STIPULATED IN THE GIFT INSTRUMENTS, INCLUDING FINANCIAL AID, IN SUPPORT OF THE DRAMA PROGRAM, IN SUPPORT OF THE DEBATE PROGRAM, IN SUPPORT OF FACULTY SALARIES, ETC. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2011, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 8 - OTHER ADJUSTMENTS: CONSOLIDATED ENTITY CHANGE IN NET ASSETS 90,169. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED ENTITY REVENUE 271,791. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,967,451. REVENUE ELIMINATED IN CONSOLIDATION 7,500. RECLASS OF UNCOLLECTED TUITION 40,200. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED ENTITY EXPENSE 181,622. PART XIII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,967,451. EXPENSE ELIMINATED IN CONSOLIDATION 7,500. RECLASS OF UNCOLLECTED TUITION 40,200. 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 THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY ANNUALLY WITH ISBOA, THE INDEPENDENT SCHOOL BUSINESS OFFICERS ASSOCIATION. DURING THE YEAR ENDED JUNE 30, 2011, THE POLICY WAS PUBLISHED IN THE SAN FRANCISCO CHRONICLE ON MAY 18, 2011. ANNUAL AUCTION 221897 90861 131036 2640 122633 24190 1249 23405 FAMILY DONATIONS TO PARENTS' ASSC. 11700 11700 4965 4 33235 33235 266832 102561 164271 2640 122633 24190 1249 28370 179082 -14811 1 FINANCIAL AID GRANTS 93 1967451 FMV FINANCIAL AID GIVEN TO STUDENTS FOR TUITION EXPENSE AND FEES. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS BY DIRECTLY APPLYING GRANTS TO TUITION OWED AND OTHER SCHOOL-RELATED EXPENSES SUCH AS BOOKS AND FIELD TRIPS. X X X 0 1 0 0 0 0 0 0 0 MURRAY COHEN 226290 0 0 0 0 0 48964 0 26935 0 302189 0 0 0 MARTIN BONILLA 134150 0 0 0 0 0 6714 0 20909 0 161773 0 0 0 KIM COULL 130664 0 0 0 0 0 7116 0 18575 0 156355 0 0 0 JOYCE CRISMAN 150903 0 0 0 0 0 4950 0 7483 0 163336 0 0 0 SHARONA BARZILAY 125165 0 0 0 0 0 11334 0 20233 0 156732 0 0 0 JOHN FAGGI 156549 0 0 0 0 0 5406 0 7746 0 169701 0 0 0 PART I, LINE 4B MURRAY COHEN PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN. DR. COHEN RETIRED 6/30/11 AND HIS DEFERRED COMPENSATION PACKAGE WAS SUBSEQUENTLY LIQUIDATED AND ALL TAXED ON THAT DATE. THE PORTION THAT IS INCLUDABLE IN W-2 BOX 5 WAGES WILL BE REPORTED ON THE SCHOOL'S 2011 TAX RETURN. X 21 345267 FMV X AUCTION 231 122633 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE ABSOLUTE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. OCCASIONALLY, THE BOARD MAY DELEGATE AUTHORITY FOR DISCRETE ACTIONS TO SPECIFIC COMMITTEES WHICH WOULD BE DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE COMMITTEE, CHIEF FINANCIAL OFFICER, HEAD OF SCHOOL, AND AUDIT COMMITTEE CHAIR, REVIEWED THE COMPLETE 990 WITH THE TAX PREPARERS. A LINK TO THE PUBLIC DISCLOSURE COPY OF THE 990 WAS SENT TO THE ENTIRE BOARD OF TRUSTEES AND WAS POSTED TO THE BOARD WEBSITE, WITH INSTRUCTIONS TO CONTACT THE DIRECTOR OF FINANCE TO REVIEW THE SCHEDULE B. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY INCLUDES BOARD TRUSTEES AND KEY EMPLOYEES. IN GENERAL, WHEN CONDUCTING THE BUSINESS OF THE SCHOOL AND AWARDING GRANTS, A CONFLICT OF INTEREST WILL BE PRESUMED WHEN A TRUSTEE/KEY EMPLOYEE OR SOMEONE WITH WHOM THE TRUSTEE/KEY EMPLOYEE HAS A CLOSE RELATIONSHIP (A FAMILY MEMBER OR CLOSE COMPANION) SERVES AS A TRUSTEE, DIRECTOR, OFFICER, OR STOCKHOLDER OF AN AFFECTED ORGANIZATION OR FIRM; HAS A FORMAL AFFILIATION OR INTEREST IN AN AFFECTED ORGANIZATION OR FIRM; OR COULD EXPECT FINANCIAL GAIN OR LOSS FROM A PARTICULAR DECISION. ANY POTENTIAL CONFLICT MUST BE DISCLOSED TO THE CHAIR OF THE BOARD AND SHARED WITH THE BOARD OF TRUSTEES. ALL KEY EMPLOYEES/TRUSTEES MUST MAKE A WRITTEN STATEMENT ANNUALLY ON A DESIGNATED FORM SUBMITTED TO THE SECRETARY OF THE BOARD DISCLOSING THE NATURE OF ANY CONFLICTING RELATIONSHIPS OR THE ABSENCE OF ANY CONFLICTING RELATIONSHIPS. ALL FORMS ARE REVIEWED AND SIGNED OFF BY THE SECRETARY OF THE BOARD. ANY CONFLICTS OF INTEREST ARE DEALT WITH BY RECUSING THE TRUSTEE FROM VOTING ON CONFLICTED ISSUES, AND BY EXCUSING TRUSTEES OR KEY EMPLOYEES FROM THE ROOM WHEN A RELATED VOTE IS BEING TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON ANNUAL PERFORMANCE REVIEWS AND TAKING INTO ACCOUNT COMPENSATION SURVEYS AND STUDIES AS WELL AS INFORMATION ABOUT COMPENSATION LEVELS AT PEER SCHOOLS AS PUBLISHED BY ISBOA AND NAIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, FORM 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. A NOTICE DESCRIBING AVAILABILITY IS POSTED IN PLAIN VIEW IN THE BUSINESS OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,176,927. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE PARTNER'S PROGRAM 6100 BROADWAY OAKLAND CA 94618 202973102 THE ORGANIZATION IS A TUITION-FREE SUMMER SESSION AT THE SCHOOL. CA 501(C)(3) LINE 11A, I N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0