2011-05-16T14:01:19-07:00 2010-06-30 Ryan & McDonald LLP 913 Blanco Circle Salinas CA 93901 990 2009-07-01 941218745 ROBERT LOUIS STEVENSON SCHOOL ROBE 8316258300 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 EDWARD DIYANNI 2011-05-16 Jonathan D Ryan 8317846000 2009 2016-02-24 21:20:13Z EDWARD DIYANNI 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 86324768 false false X www.stevensonschool.org X 1952 CA FORMAL EDUCATION 27 25 268 40 120969 1940127 3033545 21786244 22433449 -4838227 1608705 1092278 723375 19980422 27799074 2087084 3195925 0 12911220 12797560 202029 1392302 8657386 8330586 23655690 24526100 -3675268 3272974 85491100 91463340 27634600 29063394 57856500 62399946 FORMAL EDUCATION false false 14158204 24627724 GRADE LEVELS - KINDERGARTEN THROUGH 12 14158204 true true false false false false false true false true true true false true false false false true true false false false false true true false false false false false false true false true false true true true false false false false false false false true 72 0 false 268 true true true false false false false false false false false false 0 false false false false false false false false 27 25 false false false false false false false true true false false false true true true true true true true true false false X ROBERT LOUIS STEVENSON SCHOOL 8316258300 3152 FOREST LAKE PEBBLE BEACH CA 93953 W BREWSTER ELY IV 0. X 0 0 0 VINCENT W H MA 0. X 0 0 0 THOMAS SHEPPARD 40.00 X 114622 0 88650 THOMAS F MORAN 0. X 0 0 0 THEODORE J DAY 0. X 0 0 0 TED BALESTRERI 0. X 0 0 0 STEVEN C ZAHM 0. X 0 0 0 STEVEN A MERKSAMER 0. X 0 0 0 STEPHEN F EIMER 0. X 0 0 0 RONALD PROVOST 40.00 X 129054 0 127776 RICHARD MING HSING TSAI 0. X 0 0 0 P ANDREW DUNIGAN 0. X 0 0 0 MICHELE GROGAN WILLIAMS 40.00 X 136491 0 90446 MARY K ABERCROMBIE 0. X 0 0 0 MARK R HORNBERGER 0. X 0 0 0 JOSEPH E WANDKE 40.00 X X X 445427 0 183040 JOHN F HOTCHKIS 0. X 0 0 0 JOANNE STORKAN 0. X 0 0 0 JEFFREY CLARK 40.00 X 151177 0 88020 JAN F CLARK 0. X 0 0 0 JAMES M FLAGG 0. X 0 0 0 GEORGE R WALKER 0. X 0 0 0 EDWARD DIYANNI 40.00 X X X 219596 0 43039 DR MICHAEL L JACKSON 0. X 0 0 0 DR KLAUS J PORZIG 0. X 0 0 0 DOUG OTTO 0. X 0 0 0 DAVIS J FACTOR JR 0. X 0 0 0 DAVID S ROSEN 0. X 0 0 0 DAVID J BENJAMIN III 0. X 0 0 0 DAVID D COLBURN 0. X 0 0 0 DAVE MILLER 40.00 X 114889 0 18888 CYNTHIA CHAPMAN 0. X 0 0 0 CHRISTOPHER P BAUMGART 0. X 0 0 0 1311256 639859 7 false true false SILVERIE BUILDERS INC 395 DEL MONTE CENTER 153 MONTEREY CA 93940 CONSTRUCTION 194272 SAVORY SERVICES 3152 FOREST LAKE ROAD PEBBLE BEACH CA 93953 FOOD SERVICES 1694662 HORNBERGER WORSTELL INC 170 MAIDEN LANE SAN FRANCISCO CA 94108 ARCHITECTS 603472 HERBIG CONSTRUCTION SERVICES INC PO BOX 173625 ARLINGTON TX 76003 CONSTRUCTION 212650 DANIELS & HOUSE CONSTRUCTION 1528 SALINAS HIGHWAY MONTEREY CA 93940 CONSTRUCTION 1725157 11 3033545 579314 3033545 TUITION, ROOM, & BOARD 22433449 22433449 22433449 699726 699291 435 0 0 316635 80243 236392 236392 97463 122093 16836 59353929 501 58436867 8584 917062 -8083 908979 921433 -12454 0 0 0 TRANSPORTATION 184633 184633 TEXTBOOK 47624 47624 SUMMER SESSION 103991 103991 150735 139840 10895 486983 27799074 24627724 120969 16836 0 3126225 3126225 69700 69700 0 849077 717369 131708 0 8796340 5696953 2472538 626849 974008 613900 292747 67361 1496397 997977 413842 84578 681738 419438 213624 48676 0 0 0 0 202029 202029 0 0 0 0 0 0 0 19081 19081 0 0 430699 430699 0 1935769 1935769 0 UTILITIES 560380 560380 INSURANCE 582902 582902 INSTRUCTIONAL 861988 861988 FOOD SERVICES 1318032 1318032 ATHLETICS 327506 327506 2294229 166105 1916104 212020 24526100 14158204 8975594 1392302 0 1959200 302503 1242284 1471249 262759 443724 384578 308570 0 0 0 1967558 2369851 66207243 19347185 44593617 46860058 27936017 30669913 2103518 3849483 0 0 5041569 5187989 85491100 91463340 807183 713085 13000000 13000000 5008000 5000000 8819417 10350309 27634600 29063394 X 43335394 46840433 6241523 7026320 8279583 8533193 57856500 62399946 85491100 91463340 X false true true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 11554143 134226 1686277 439929 12934717 15339901 217661 -3555180 448239 11554143 0.66000 0.34000 true false false 6646542 6646542 47368062 13646345 33721717 2739226 1331770 1407456 4315697 2898778 1416919 5137716 1470292 3667424 46860058 OTHER SECURITIES 2529751 F VENTURE INVESTMENT ASSOCIATES VI LP 279816 F TCW SPCL MORTG CREDITS FD II (CAYMAN) LP 8059 F INTEREST IN CHARITABLE REMAINDER TRUST 2655297 5187989 SALARIES & RELATED EXP'S. 208389 DEPOSITS 4644364 DEFERRED INCOME 478968 DEFERRED COMPENSATION LIABILITY 4667001 AGENCY FUNDS 351587 10350309 27799074 24526100 3272974 1270472 1270472 4543446 29662049 1702276 159384 1861660 27800389 -1315 -1315 27799074 25118603 619210 619210 24499393 26707 26707 24526100 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S EXPENSES RELATED TO UNRELATED BUS INCOME $26707 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S ALLOWANCE FOR DOUBTFUL ACCOUNTS $28610 NONQUALIFIED DEFERRED COMP EXPENSE $590600 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 $0 UNREALIZED GAIN ON CHARITABLE REM TRUST $159384 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances NONQUALIFIED DEFERRED COMP EXPENSE $0 TAX TO BOOK DIFF FROM K-1 $28022 NET UNREALIZED GAIN ON INVESTMENTS $1702276 UNREALIZED GAIN IN CHARITABLE REMAINDER TRUST $159384 UNREALIZED LOSS IN CHARITABLE REMAINDER TRUST $ -0 ALLOWANCE FOR DOUBTFUL ACCOUNTS $ -28610 UNREALIZED LOSS ON DEFERRED COMPENSATION $ -0 NONQUALIFIED DEFERRED COMP EXPENSE $ -590600 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. THE SCHOOL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING FINANCIAL AID, FACULTY ENRICHMENT, AND GENERAL OPERATIONS. Part III, Line 1a Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o THE ART AND RARE BOOKS COLLECTION IS USED FOR DECORATION IN KEY BUILDINGS AROUND CAMPUS AND TO FURTHER STUDENTS AND THE COMMUNITY'S KNOWLEDGE AND APPRECIATION OF THE CULTURE, HISTORY AND TRADITIONS OF THE SCHOOL, ITS NAMESAKE AND THE GEOGRAPHIC AREA IN WHICH IT IS LOCATED. true true true true true true true false false false false false false false false false false true 0 0 0 X NONCASH FINANCIAL AID EAST ASIA/PACIFIC 3 69700 REDUCTION IN TUITION TO ATTEND SCHOOL IN U.S. BOOK X X X X X true 202029 CA true X 0 0 FINANCIAL AID 179 3126225 FMV FINANCIAL AID X X true true X X X X X X false true false false false false false false false false THOMAS SHEPPARD 105022 9600 13345 75305 203272 RONALD PROVOST 126654 2400 15439 112337 256830 MICHELE GROGAN WILLIAMS 126491 10000 21450 68996 226937 JOSEPH E WANDKE 297817 30000 117610 108000 75040 628467 JEFFREY CLARK 133177 18000 17008 71012 239197 EDWARD DIYANNI 186596 33000 28500 14539 262635 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. JOSEPH WANDKE PURCHASE RESIDENCE X 750000 308570 false true true 308570 MARK HORNBERGER CO-OWNER TRUSTEE 150608 ARCHITECTURAL SERVICES false HORNBERGER WORSTELL INC false X 1 28500 FMV X 15 573315 FMV false true true Part I, Line 32, Hire and Use of Third Parties THE SCHOOL USES A STOCKBROKER TO SELL NON-CASH CONTRIBUTIONS OF STOCK CONTRIBUTED TO THE SCHOOL. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE FORM 990. NO OTHER DOCUMENTS OR POLICIES ARE DISCLOSED. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 15A. THE COMPENSATION OF THE SCHOOL'S PRESIDENT IS REVIEWED ANNUALLY BY THE BOARD'S COMPENSATION COMMITTEE AND SUBMITTED FOR APPROVAL TO THE BOARD OF TRUSTEES. IN THIS REGARD, THE COMMITTEE REVIEWS THE SCHOOL'S PERFORMANCE IN KEY OPERATING AREAS AGAINST ESTABLISHED GOALS AND OBJECTIVES AND DISCUSSES THE RESULTS WITH THE SCHOOL'S CHIEF FINANCIAL OFFICER. IN ADDITION, THE COMMITTEE RECEIVES A "SAFE HARBOR LETTER" FROM AN INDEPENDENT AND HIGHLY REGARDED COMPENSATION EXPERT WHOSE DATABASE OF INFORMATION INCLUDES APPLICABLE COMPARABILITY DATA FOR OTHER PEER SCHOOLS. THE COMMITTEE ANALYZES AND DISCUSSES THIS DATA AS WELL AS THE SCHOOL'S OPERATING PERFORMANCE, DOCUMENTS THEIR CONCLUSIONS AND MAKES A RECOMMENDATION TO THE FULL BOARD AS TO THE PROPER LEVEL OF COMPENSATION FOR THE PRESIDENT.15B. COMPENSATION OF THE SCHOOL'S OTHER KEY EMPLOYEES (E.G. CHIEF FINANCIAL OFFICER, DIRECTOR OF ADVANCEMENT, DIRECTOR OF ADMISSION, HEADS OF UPPER AND LOWER SCHOOLS, ETC.,) IS DETERMINED BY THE SCHOOL PRESIDENT. IN MAKING HIS DECISION ON COMPENSATION, THE PRESIDENT UTILIZES BENCHMARK COMPENSATION DATA RECEIVED FROM INDEPENDENT ORGANIZATIONS SUCH AS THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS, ETC. HE THEN REVIEWS EACH EMPLOYEES PERFORMANCE AND MAKES A FINAL DETERMINATION. THE PRESIDENT ALSO REVIEWS COMPENSATION DATA FOR KEY SCHOOL EMPLOYEES WITH THE BOARD OF TRUSTEES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE AMENDED AND RESTATED BYLAWS OF THE CORPORATION (APPROVED 10/10/2008) AT ARTICLE IX, SECTION 4 PROVIDE: "NO TRUSTEE OF THIS CORPORATION NOR ANY OTHER CORPORATION, FIRM, ASSOCIATION, OR OTHER ENTITY IN WHICH ONE OR MORE OF THIS CORPORATION'S TRUSTEES ARE DIRECTORS, OFFICERS OR HAVE A MATERIAL FINANCIAL INTEREST, SHALL BE INTERESTED, DIRECTLY OR INDIRECTLY, IN ANY CONTRACT OR TRANSACTION WITH THIS CORPORATION, UNLESS (A) THE MATERIAL FACTS REGARDING THAT TRUSTEE'S FINANCIAL INTEREST IN SUCH CONTRACT OR TRANSACTION OR REGARDING SUCH COMMON DIRECTOR RELATIONSHIP OR OFFICER RELATIONSHIP ARE FULLY DISCLOSED IN GOOD FAITH AND NOTED IN THE MINUTES, OR ARE KNOWN TO ALL MEMBERS OF THE BOARD PRIOR TO THE BOARD'S CONSIDERATION OF SUCH CONTRACT OR TRANSACTION; (B) SUCH CONTRACT OR TRANSACTION IS AUTHORIZED IN GOOD FAITH BY A MAJORITY OF THE BOARD BY A VOTE SUFFICIENT FOR THAT PURPOSE WITHOUT COUNTING THE VOTES OF THE INTERESTED TRUSTEES; (C) BEFORE AUTHORIZING OR APPROVING THE TRANSACTION, THE BOARD CONSIDERS AND IN GOOD FAITH DECIDES AFTER REASONABLE INVESTIGATION THAT THE CORPORATION COULD NOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES; AND (D) THE CORPORATION FOR ITS OWN BENEFIT ENTERS INTO THE TRANSACTION, WHICH IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE TRANSACTION IS ENTERED INTO."EACH OF THE REQUIREMENTS RELATED TO BOARD DISCLOSURE, AUTHORIZATION, INVESTIGATION AND BENEFIT ANALYSIS AS DESCRIBED IN THE FOREGOING BYLAW PROVISION ARE COMPLIED WITH IN ALL INSTANCES REGARDING CONFLICTS OF INTEREST AND PERMANENTLY NOTED IN THE MINUTES OF THE BOARD OF TRUSTEES. THE BUSINESS OFFICE MONITORS KEY PRINCIPALS AND PERSONNEL INVOLVED IN ALL CONTRACTS AND TRANSACTIONS ENTERED INTO BY THE SCHOOL. ANY SITUATIONS WHICH ARE OR MIGHT BE CONSIDERED A CONFLICT OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE SCHOOL PRESIDENT, BOARD CHAIRMAN AND GENERAL COUNSEL FOR APPROPRIATE CONSIDERATION, DISPOSITION, DISCLOSURE AND APPROVAL IN ACCORDANCE WITH THE SCHOOL'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process THE ORGANIZATION'S FORM 990 WAS PREPARED BY PROFESSIONAL, INDEPENDENT ACCOUNTANTS. THE BOARD OF TRUSTEES DELEGATED THE REVIEW OF FORM 990 TO THE AUDIT COMMITTEE, MEMBERS OF WHICH HAVE PRACTICAL AND/OR PROFESSIONAL EXPERTISE IN NONPROFIT MANAGEMENT, ACCOUNTING, AND FEDERAL TAX LAW GOVERNING EXEMPT ORGANIZATIONS. THIS COMMITTEE REVIEWED THE FORM 990 PREPARED BY THE ORGANIZATION'S PROFESSIONAL, INDEPENDENT ACCOUNTANTS. PRIOR TO THE ORGANIZATION SUBMITTING FORM 990 TO THE IRS, THE COMMITTEE REPORTED TO THE BOARD OF TRUSTEES THAT THE COMMITTEE HAD, TO THE BEST OF ITS ABILITY, DETERMINED THAT THE FORM 990 WAS COMPLETE, ACCURATE AND CORRECT, AND A COPY OF THE RETURN WAS PROVIDED FOR EACH BOARD MEMBER.