SAN FRANCISCO FRIENDS SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SAN FRANCISCO FRIENDS SCHOOL (EIN 94-3397589)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202611339349301206
Schema version
2024v5.5
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-13T06:17:57-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341884125PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14722 N 24TH ST STE 300AddressLine1Txt
CityPHOENIXCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85016ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943397589EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN FRANCISCO FRIENDS SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSANFBusinessNameControlTxt
Phone4155650400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1250 VALENCIA STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941032322ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVERONIQUE KESSLERPersonNm
Person TitleCHIEF FINANCE & OPERATIONS OFFICERPersonTitleTxt
Phone4155650400PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN M BASSPreparerPersonNm
PTINP01247587PTIN
Phone6022646835PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVERONIQUE KESSLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1250 VALENCIA STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941032322ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$26,228,625GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SFFRIENDSSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionEDUCATING, INSPIRING, & NURTURING GIRLS & BOYS IN THE TRADITION OF QUAKER LEARNING.ActivityOrMissionDesc
Voting Members Governing Body25VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee186TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$481TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,475,040PYContributionsGrantsAmt
CY Contributions Grants$3,666,070CYContributionsGrantsAmt
PY Program Service Revenue$19,458,139PYProgramServiceRevenueAmt
CY Program Service Revenue$20,681,316CYProgramServiceRevenueAmt
PY Investment Income$1,358,798PYInvestmentIncomeAmt
CY Investment Income$1,414,390CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$48,302CYOtherRevenueAmt
PY Total Revenue$23,291,977PYTotalRevenueAmt
CY Total Revenue$25,810,078CYTotalRevenueAmt
PY Grants And Similar Paid$3,960,181PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,280,126CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$12,592,412PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$13,281,002CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$775,158CYTotalFundraisingExpenseAmt
PY Other Expenses$5,790,860PYOtherExpensesAmt
CY Other Expenses$6,248,910CYOtherExpensesAmt
PY Total Expenses$22,343,453PYTotalExpensesAmt
CY Total Expenses$23,810,038CYTotalExpensesAmt
PY Revenues Less Expenses$948,524PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,000,040CYRevenuesLessExpensesAmt
Total Assets BOY$80,972,321TotalAssetsBOYAmt
Total Assets EOY$84,157,301TotalAssetsEOYAmt
Total Liabilities BOY$39,551,554TotalLiabilitiesBOYAmt
Total Liabilities EOY$38,856,971TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$41,420,767NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$45,300,330NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAT SAN FRANCISCO FRIENDS SCHOOL, STUDENTS LEARN IN A COMMUNITY GROUNDED IN THE QUAKER VALUES OF REFLECTION, INTEGRITY, PEACEFUL PROBLEM-SOLVING AND STEWARDSHIP. OUR TEACHERS CHALLENGE STUDENTS WITH A DYNAMIC CURRICULUM THAT INSPIRES CURIOSITY, COOPERATION AND HARD WORK. WE TEACH CHILDREN TO LISTEN TO ALL VOICES AND TO TRUST THEIR OWN. WE ENGAGE WITH THE WORLD AROUND US WITH KINDNESS AND CONVICTION, WORKING TOWARD THE QUAKER IDEAL OF A CARING AND JUST SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$18,480,358ExpenseAmt
Grant$4,280,126GrantAmt
Revenue$20,729,618RevenueAmt
DescLOCATED IN SAN FRANCISCO'S MISSION NEIGHBORHOOD, WE ARE AN INDEPENDENT K-8 SCHOOL OFFERING AN OUTSTANDING ACADEMIC EDUCATION THAT INTEGRATES THE QUAKER VALUES OF SIMPLICITY, INTEGRITY, MUTUAL RESPECT, SERVICE TO OTHERS AND PEACEFUL PROBLEM SOLVING. SAN FRANCISCO FRIENDS SCHOOL BLENDS AN ACADEMICALLY CHALLENGING PROGRAM WITH CHARACTER DEVELOPMENT THROUGH HUMAN-CENTERED, INQUIRY-DRIVEN LEARNING. PROGRAM EXPENSES FOR THE CURRENT YEAR WERE PRIMARILY USED TO PROVIDE EDUCATION TO 442 STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE IN ACCORDANCE WITH THE MOST VALUED PRINCIPLES OF QUAKER EDUCATION.Desc
Total Program Service Expenses$18,480,358TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related PersonYes (1)GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document60IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee186EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members25GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VERONIQUE KESSLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4155650400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1250 VALENCIA STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94103ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARC BABSIN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
JENNIFER HSIEH
TREASURER1.00Yes (X)Yes (X)$0$0$0
YVONNE NEIRA-PEREZ
CO-CLERK1.00Yes (X)Yes (X)$0$0$0
SHALINEE THAKUR
CO-CLERK1.00Yes (X)Yes (X)$0$0$0
CAMILO ACOSTA
TRUSTEE1.00Yes (X)$0$0$0
SETH BRENZEL
TRUSTEE1.00Yes (X)$0$0$0
RORY EAKIN
TRUSTEE1.00Yes (X)$0$0$0
CHRYSTY ESPERANZA
TRUSTEE1.00Yes (X)$0$0$0
KELLY GREENWOOD
TRUSTEE1.00Yes (X)$0$0$0
NIKITA GUJRAL
TRUSTEE1.00Yes (X)$0$0$0
ERNIE HSIN
TRUSTEE1.00Yes (X)$0$0$0
CAITLIN KAVANAGH
TRUSTEE1.00Yes (X)$0$0$0
MATT KENASTON
TRUSTEE1.00Yes (X)$0$0$0
DAPHNE LI
TRUSTEE1.00Yes (X)$0$0$0
ROB LIPPINCOTT
TRUSTEE1.00Yes (X)$0$0$0
ELIZABETH LONGSTRETH
TRUSTEE1.00Yes (X)$0$0$0
GABY MISHEV
TRUSTEE1.00Yes (X)$0$0$0
ENRIQUE ORTEGON
TRUSTEE1.00Yes (X)$0$0$0
ALISON PINCUS
TRUSTEE1.00Yes (X)$0$0$0
ANDREW SALVERDA
TRUSTEE1.00Yes (X)$0$0$0
AMI SANGHVI
TRUSTEE1.00Yes (X)$0$0$0
NELLY SAPINSKI
TRUSTEE1.00Yes (X)$0$0$0
MICHAEL SIMMONS
TRUSTEE1.00Yes (X)$0$0$0
BEN TRANEL
TRUSTEE1.00Yes (X)$0$0$0
NEIL WADHAWAN
TRUSTEE1.00Yes (X)$0$0$0
PANKTI SEVAK
HEAD OF SCHOOL40.00Yes (X)$488,081$0$62,177
VERONIQUE KESSLER
CFOO40.00Yes (X)$252,084$0$27,558
AMABELLE SZE
LOWER SCHOOL HEAD40.00$195,960$0$12,607Yes (X)
PATRICE WAKELEY
DIEB40.00$166,703$0$18,792Yes (X)
VICTORIA KOPELEVICH
CONTROLLER40.00$166,271$0$23,923Yes (X)
GUYBE SLANGEN
DIRECTOR OF COMMUNITY ENGAGEMENT40.00$161,274$0$20,793Yes (X)
AMY ANDERSON
DIRECTOR OF HORIZONS40.00$151,256$0$16,312Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,581,629TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$182,162TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K38IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HINES BUILDING MAINTENANCE
PO BOX 97MORGAN HILLCA95038BUILDING MAINTENANCE$395,023
ROCKWOOD
DEBORAH- 220 VASQUEZ AVENUESAN FRANCISCOCA94127DEVELOPMENT CONSULTING$228,898
SHINE EDUCATIONAL CONSULTING LLC
2586 GREAT HWYSAN FRANCISCOCA94116CONSULTANT-HIGH SCHOOL TRANSITION$159,500
OMAR'S JANITORIAL SERVICES
2280 CECILA AVENUESAN FRANCISCOCA94116JANITORIAL SERVICES$128,846
CARNEY SANDOE & ASSOCIATES
200 HIGH STREET SUITE 610BOSTONMA02110EDUCATIONAL CONSULTANT$128,465
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K9CntrctRcvdGreaterThan100KCnt
Fundraising$271,949FundraisingAmt
Government Grants$1,449,263GovernmentGrantsAmt
All Other Contributions$1,944,858AllOtherContributionsAmt
Noncash Contributions$43,019NoncashContributionsAmt
Total Contributions$3,666,070TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611110$19,641,751$19,641,751
AUXILLARY611110$1,039,565$1,039,565
FieldValueIRS element (for citing)
Total Program Service Revenue$20,681,316TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,435,573TotalRevenueColumnAmt
Unrelated Business Revenue$481UnrelatedBusinessRevenueAmt
Exclusion$1,435,092ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$325,071SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$98,206SecuritiesAmt
Other$248,048OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$226,865SecuritiesAmt
Other-$248,048OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$21,183TotalRevenueColumnAmt
Exclusion-$21,183ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$72,293FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$271,949ContriRptFundraisingEventAmt
Fundraising Direct Expenses$72,293FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business611110BusinessCd
Total Revenue Column$48,302TotalRevenueColumnAmt
Related Or Exempt Func Income$48,302RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$48,302OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,810,078TotalRevenueColumnAmt
Related Or Exempt Func Income$20,729,618RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$481UnrelatedBusinessRevenueAmt
Exclusion$1,413,909ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,280,126TotalAmt
Program Services$4,280,126ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$881,414TotalAmt
Program Services$166,391ProgramServicesAmt
Management And General$631,828ManagementAndGeneralAmt
Fundraising$83,195FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,142,982TotalAmt
Program Services$8,060,349ProgramServicesAmt
Management And General$1,808,926ManagementAndGeneralAmt
Fundraising$273,707FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$474,064TotalAmt
Program Services$355,596ProgramServicesAmt
Management And General$102,594ManagementAndGeneralAmt
Fundraising$15,874FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$996,123TotalAmt
Program Services$778,618ProgramServicesAmt
Management And General$199,932ManagementAndGeneralAmt
Fundraising$17,573FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$786,419TotalAmt
Program Services$602,097ProgramServicesAmt
Management And General$160,911ManagementAndGeneralAmt
Fundraising$23,411FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$81,389TotalAmt
Management And General$81,389ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$81,436TotalAmt
Management And General$81,436ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$629,446TotalAmt
Program Services$53,733ProgramServicesAmt
Management And General$308,179ManagementAndGeneralAmt
Fundraising$267,534FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$132,998TotalAmt
Program Services$20,710ProgramServicesAmt
Management And General$80,127ManagementAndGeneralAmt
Fundraising$32,161FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$247,430TotalAmt
Program Services$38,716ProgramServicesAmt
Management And General$197,955ManagementAndGeneralAmt
Fundraising$10,759FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$927,193TotalAmt
Program Services$723,082ProgramServicesAmt
Management And General$197,822ManagementAndGeneralAmt
Fundraising$6,289FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$133,140TotalAmt
Program Services$67,226ProgramServicesAmt
Management And General$60,984ManagementAndGeneralAmt
Fundraising$4,930FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$599,021TotalAmt
Program Services$434,795ProgramServicesAmt
Management And General$160,574ManagementAndGeneralAmt
Fundraising$3,652FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,417,172TotalAmt
Program Services$1,113,614ProgramServicesAmt
Management And General$294,205ManagementAndGeneralAmt
Fundraising$9,353FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$160,316TotalAmt
Program Services$154,930ProgramServicesAmt
Management And General$4,761ManagementAndGeneralAmt
Fundraising$625FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
TEACHING MATERIAL/SUPPL$1,288,548$1,288,548
TRANSLATION/COMMUNICATI$86,128$67,925$1,315$16,888
PARENT ASSOCIATION$83,464$83,464
CREDIT LOSSES$73,055$73,055

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$308,174TotalAmt
Program Services$117,383ProgramServicesAmt
Management And General$181,584ManagementAndGeneralAmt
Fundraising$9,207FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,810,038TotalAmt
Program Services$18,480,358ProgramServicesAmt
Management And General$4,554,522ManagementAndGeneralAmt
Fundraising$775,158FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$739,838BOYAmt
EOY$930,638EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,531,977BOYAmt
EOY$15,071,606EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$121,844BOYAmt
EOY$8,100EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,995,272BOYAmt
EOY$9,840,313EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$183,482BOYAmt
EOY$193,444EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$49,952,158LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,060,066LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$32,107,935BOYAmt
EOY$30,892,092EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$24,271,973BOYAmt
EOY$27,221,108EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$80,972,321BOYAmt
EOY$84,157,301EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,325,211BOYAmt
EOY$1,368,589EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$15,626,366BOYAmt
EOY$15,590,577EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,439,111BOYAmt
EOY$20,771,528EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,160,866BOYAmt
EOY$1,126,277EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$39,551,554BOYAmt
EOY$38,856,971EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$31,502,930BOYAmt
EOY$34,544,443EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,917,837BOYAmt
EOY$10,755,887EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,420,767BOYAmt
EOY$45,300,330EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$80,972,321BOYAmt
EOY$84,157,301EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,000,040ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,879,523NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,501,425BeginningYearBalanceAmt
Contributions$257,750ContributionsAmt
Investment Earnings Or Losses$1,184,977InvestmentEarningsOrLossesAmt
Other Expenditures$325,071OtherExpendituresAmt
End Year Balance$9,619,081EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,416,333BeginningYearBalanceAmt
Contributions$245,500ContributionsAmt
Investment Earnings Or Losses$1,091,345InvestmentEarningsOrLossesAmt
Other Expenditures$251,753OtherExpendituresAmt
End Year Balance$8,501,425EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,225,045BeginningYearBalanceAmt
Contributions$557,000ContributionsAmt
Investment Earnings Or Losses$798,586InvestmentEarningsOrLossesAmt
Other Expenditures$164,298OtherExpendituresAmt
End Year Balance$7,416,333EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,243,438BeginningYearBalanceAmt
Contributions$848,860ContributionsAmt
Investment Earnings Or Losses-$811,972InvestmentEarningsOrLossesAmt
Other Expenditures$55,281OtherExpendituresAmt
End Year Balance$6,225,045EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,638,503BeginningYearBalanceAmt
Contributions$1,216,778ContributionsAmt
Investment Earnings Or Losses$1,439,023InvestmentEarningsOrLossesAmt
Other Expenditures$50,866OtherExpendituresAmt
End Year Balance$6,243,438EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.68296PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.31703TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,912,413OtherCostOrOtherBasisAmt
Book Value$3,912,413BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,883,259OtherCostOrOtherBasisAmt
Depreciation$15,764,568DepreciationAmt
Book Value$26,118,691BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,005,513OtherCostOrOtherBasisAmt
Depreciation$828,654DepreciationAmt
Book Value$176,859BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,978,349OtherCostOrOtherBasisAmt
Depreciation$2,384,843DepreciationAmt
Book Value$593,506BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$172,624OtherCostOrOtherBasisAmt
Depreciation$82,001DepreciationAmt
Book Value$90,623BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$30,892,092TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$23,584,468TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,879,523NetUnrealizedGainsInvstAmt
Other Revenue-$4,353,181OtherRevenueAmt
Revenue Not Reported-$2,473,658RevenueNotReportedAmt
Revenue Subtotal$26,058,126RevenueSubtotalAmt
Other Revenues Not Included-$248,048OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$248,048RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,810,078TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$19,704,905TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$248,048OtherExpensesIncludedAmt
Expenses Not Reported$248,048ExpensesNotReportedAmt
Expenses Subtotal$19,456,857ExpensesSubtotalAmt
Other Expenses Not Included$4,353,181OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$4,353,181ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,810,038TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE SCHOOL'S ENDOWMENT CONSISTS OF TWO FUNDS ESTABLISHED TO FURTHER THE MISSION AND VISION OF THE SCHOOL.
PART X, LINE 2:THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES AND STATE FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING.
PART XI, LINE 2D - OTHER ADJUSTMENTS:AMOUNTS NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS: TUITION ASSISTANCE -4,280,126. PROVISION FOR CREDIT LOSSES -73,055.
PART XI, LINE 4B - OTHER ADJUSTMENTS:LOSS ON DISPOSAL - PROPERTY AND EQUIPMENT -3,061. DISPOSAL OF CAPITALIZED FEES FOR CONSTRUCTION IN PROGRESS -244,987.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LOSS ON DISPOSAL - PROPERTY AND EQUIPMENT 3,061. DISPOSAL OF CAPITALIZED FEES FOR CONSTRUCTION IN PROGRESS 244,987.
PART XII, LINE 4B - OTHER ADJUSTMENTS:AMOUNTS NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS: TUITION ASSISTANCE 4,280,126. PROVISION FOR CREDIT LOSSES 73,055.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL'S NON-DISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE HTTPS://WWW.SFFRIENDSSCHOOL.ORG/QUAKER-EDUCATION/QUAKER-VALUES /DIVERSITY-MATTERS
SCHEDULE E, PART I, LINE 6SCHOOL RECEIVED $156,392 WHICH IS A PART OF THE GRANT FROM CITY AND COUNTY OF SAN FRANCISCO FOR HORIZONS PROGRAM. HORIZONS PROGRAM IS A TRANSFORMATIVE SUMMER PROGRAM FOR UNDERSERVED K-8 PUBLIC SCHOOL STUDENTS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event148 HOURS OF GIVINGEvent1Nm
Gross Receipts Event1$344,242GrossReceiptsEvent1Amt
Charitable Contri Event1$271,949CharitableContriEvent1Amt
Gross Revenue Event1$72,293GrossRevenueEvent1Amt
Other Direct Expenses Event1$72,293OtherDirectExpensesEvent1Amt
Gross Receipts Total$344,242GrossReceiptsTotalAmt
Charitable Contributions Tot$271,949CharitableContributionsTotAmt
Gross Revenue Total Events$72,293GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$72,293OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$72,293DirectExpenseSummaryEventsAmt
Net Income Summary$0NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTUITION ASSISTANCEGrantTypeTxt
Recipient130RecipientCnt
Non Cash Assistance$4,280,126NonCashAssistanceAmt
Valuation Method UsedREVENUE LESS DISCOUNTValuationMethodUsedDesc
Non Cash AssistanceTUITION DISCOUNTSNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL AWARDS TUITION ASSISTANCE DISCOUNTS TO 29% OF ITS STUDENT BODY. THESE ARE IN THE FORM OF TUITION DISCOUNTS. AWARD RECIPIENTS APPLY EACH YEAR AND ARE VETTED THROUGH A RIGOROUS SELECTION PROCESS THAT EVALUATES ELIGIBILITY BASED ON CRITERIA ESTABLISHED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. IN ADDITION, ALL APPLICANTS MUST SUPPLY TAX DOCUMENTATION AND HOUSEHOLD EXPENDITURE SCHEDULES AS PART OF THE APPLICATION PROCESS. APPLICANTS ARE AWARDED TUITION ASSISTANCE IN THE CONTEXT OF THEIR ELIGIBILITY WITHIN THE PARAMETERS OF THE CRITERIA MENTIONED ABOVE AND WITHIN THE SCOPE OF THE SCHOOL'S BUDGET ALLOCATION FOR THE YEAR. ALL RECIPIENTS RECEIVE AN ENROLLMENT CONTRACT THAT OUTLINES GROSS TUITION AND THE DISCOUNTED AMOUNT DUE. THEY SIGN THE ENROLLMENT CONTRACT ACKNOWLEDGING THE NET AMOUNT DUE AFTER ALL DISCOUNTS ARE APPLIED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
PANKTI SEVAK
HEAD OF SCHOOL$362,627$0$0$0$125,454$0$21,954$0$40,223$0$550,258$0$0$0
VERONIQUE KESSLER
CFOO$252,084$0$0$0$0$0$16,025$0$11,533$0$279,642$0$0$0
AMABELLE SZE
LOWER SCHOOL HEAD$195,960$0$0$0$0$0$11,830$0$777$0$208,567$0$0$0
VICTORIA KOPELEVICH
CONTROLLER$166,271$0$0$0$0$0$10,180$0$13,743$0$190,194$0$0$0
PATRICE WAKELEY
DIEB$166,703$0$0$0$0$0$10,110$0$8,682$0$185,495$0$0$0
GUYBE SLANGEN
DIRECTOR OF COMMUNITY ENGAGEMENT$161,274$0$0$0$0$0$9,744$0$11,049$0$182,067$0$0$0
AMY ANDERSON
DIRECTOR OF HORIZONS$151,256$0$0$0$0$0$9,095$0$7,217$0$167,568$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDES A DISCRETIONARY SPENDING BUDGET TO THE HEAD OF THE SCHOOL IN THE AMOUNT OF APPROXIMATELY $2,613 ANNUALLY. IN ADDITION, THE SCHOOL ALSO PROVIDES A HOUSING ALLOWANCE ANNUALLY OF $125,454.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN201563466BondIssuerEIN
CUSIPNONEAVAILCUSIPNum
Bond Issued2012-12-17BondIssuedDt
Issue Price$27,188,375IssuePriceAmt
PurposeTO REFINANCE PRIOR BOND AND SETTLE INTEREST RATE SWAP LIABILITYPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$27,188,375TotalProceedsAmt
Issuance Costs From Proceeds$266,375IssuanceCostsFromProceedsAmt
Other Spent Proceeds$26,922,000OtherSpentProceedsAmt
Substantial Completion2012SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Use By Others0.00000PrivateBusUseByOthersPct
Private Bus Concerning UBI0.00000PrivateBusConcerningUBIPct
Total Private Business Use0.00000TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE K, PART IV, ARBITRAGE, LINE 2C:FormAndLineReferenceDesc
ExplanationTHE REBATE COMPUTATION WAS PERFORMED IN 2012. AT THAT TIME, THE SCHOOL DETERMINED THAT ALL THE BOND PROCEEDS WERE SPENT IN REFINANCING THE PRIOR BOND AND SETTLING THE INTEREST RATE SWAP LIABILITY.ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

FieldValueIRS element (for citing)
Cash Grant$177,940CashGrantAmt
Type Of AssistanceTUITION ASSISTANCETypeOfAssistanceTxt
Assistance PurposeTUITION DISCOUNTAssistancePurposeTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution12ContributionCnt
Noncash Contributions Rpt F990$43,019NoncashContributionsRptF990Amt
Method Of Determining RevenuesSTOCK FAIR VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT PRIOR TO SUBMISSION TO THE SCHOOL'S FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE FILING AND REPORTS TO THE BOARD THAT THE RETURN HAS BEEN REVIEWED AND APPROVED. A REDACTED COPY OF THE FORM 990, WITH SCHEDULE B DONOR NAMES AND ADDRESSES REMOVED, IS MADE AVAILABLE TO THE BOARD FOR AT LEAST FIVE DAYS PRIOR TO FILING. ADDITIONALLY, A PUBLIC DISCLOSURE COPY OF THE FORM 990 IS AVAILABLE FROM THE CHIEF FINANCIAL & OPERATIONS OFFICER FOR ANYONE WHO WISHES TO REVIEW IT.
FORM 990, PART VI, SECTION B, LINE 12CSAN FRANCISCO FRIENDS SCHOOL ("SFFS") REQUIRES ALL MEMBERS OF THE BOARD OF TRUSTEES AND KEY EMPLOYEES TO ACT IN THE BEST INTERESTS OF THE SCHOOL AND TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, INCLUDING FINANCIAL INTERESTS OR RELATIONSHIPS THAT COULD CREATE, OR APPEAR TO CREATE, A CONFLICT BETWEEN THEIR OBLIGATIONS TO THE SCHOOL AND THEIR PERSONAL, BUSINESS, OR OTHER INTERESTS. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE SFFS EXECUTIVE COMMITTEE WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE SFFS EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE SFFS EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. ON AN ANNUAL BASIS, ALL BOARD MEMBERS AND KEY EMPLOYEES RECEIVE A COPY OF THE SCHOOL'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE FORM CONFIRMING COMPLIANCE, PROMPTLY REPORTING IN WRITING ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE PROCESS FOR DETERMINING COMPENSATION OF THE SCHOOL'S HEAD OF SCHOOL (THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL) IS BEGUN BY KEY MEMBERS OF THE BOARD OF TRUSTEES SEVERAL MONTH PRIOR TO THE EXPIRATION OF THE HEAD OF SCHOOL'S CONTRACT. THE BOARD MEMBERS WILL SOLICIT DATA FROM THE SCHOOL'S CHIEF FINANCE AND OPERATIONS OFFICER. THE DATA IS GATHERED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, WHICH MANAGES THE LARGEST AND MOST UP-TO-DATE DATABASE ON PRIVATE SCHOOL COMPENSATION FOR HEADS OF SCHOOL. THIS DATA IS LOOKED AT BOTH IN TERMS OF NATIONAL, REGIONAL AND LOCAL AVERAGES. THESE DATA AND THE SCHOOL'S RECOMENDATION FOR A COMPENSATION PACKAGE ARE REVIEWED AND VERIFIED INDEPENDENTLY BY A COMPENSATION CONSULTANT HIRED BY THE SCHOOL TO LOOK AT THE HEAD'S TOTAL COMPENSATION PACKAGE COMPARED TO OTHER INDEPENDENT SCHOOLS WITH WHOM THE CONSULTANT HAS WORKED, AND WHO, MOST RECENTLY, DELIVERS A REPORT TO THE BOARD OF TRUSTEES SHOWING STATISTICAL INDICATORS RELATING TO COMPENSATION FOR SCHOOL HEADS. THE PROCESS FOR DETERMINING COMPENSATION FOR THE SCHOOL'S OTHER KEY EMPLOYEES IS INITITATED BY THE HEAD OF SCHOOL, WHO REVIEWS NATIONAL, REGIONAL AND LOCAL DATA FOR SIMILAR POSITIONS IN SIMILAR SCHOOLS (INDEPENDENT ELEMENTARY SCHOOLS, ENROLLMENTS APPROXIMATELY 300-500). THIS DATA IS PROVIDED TO THE SCHOOL BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS, AND THE INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION OF CALIFORNIA, ALL OF WHICH COLLECT THIS DATA ANNUALLY. THE HEAD OF SCHOOL DETERMINES THE KEY EMPLOYEES' COMPENSATION BASED ON COMPARING THESE DATA, THE KEY EMPLOYEE'S LEVEL OF EXPERIENCE, AND PRIOR PERFORMANCE IN THE JOB.
FORM 990, PART VI, SECTION C, LINE 19THE SCHOOL'S AUDITED FINANCIAL STATEMENTS ARE RELEASED TO THE PUBLIC UPON REQUEST. THE SCHOOL'S FORM 990 IS POSTED INDEPENDENTLY ON WWW.GUIDESTAR.ORG. THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS IS DISTRIBUTED ANNUALY TO ALL BOARD MEMBERS AND KEY EMPLOYEES, AND THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES IS PUBLISHED IN THE SCHOOL'S PERSONNEL MANUAL.

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