2026-05-15T16:17:49-05:00 2025-06-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2024-07-01 941518656 THE HEAD ROYCE SCHOOL HEAD 5105311300 4315 LINCOLN AVE OAKLAND CA 94602 GERALD L MULLANEY CHIEF FIN. & OPERATING OFFICER 5105311300 2026-05-13 1 0 MAGA E KISRIEV P01008919 4089988400 2024 2025-03-06 01:10:19Z RICKY LAPIDUS 4315 LINCOLN AVE OAKLAND CA 94602 89758642 0 X WWW.HEADROYCE.ORG X 1887 CA OPERATION OF A SCHOOL FROM GRADES KINDERGARTEN THROUGH 12TH GRADE. 22 22 433 600 0 0 7622528 2218067 43782023 45716761 3286583 1790676 236017 329849 54927151 50055353 6965935 7547031 0 0 26194715 27809525 0 0 1399837 14970545 14390635 48131195 49747191 6795956 308162 181193645 188761701 80514728 86612273 100678917 102149428 HEAD-ROYCE SCHOOL DEVELOPS STUDENTS OF CHARACTER, INTELLECT, AND CREATIVITY. 0 0 37617920 7547031 45898959 AN INDEPENDENT, CO-EDUCATIONAL COLLEGE PREPARATORY DAY SCHOOL WITH CLASSES FROM KINDERGARTEN THROUGH TWELFTH GRADE FOR APPROXIMATELY 900 STUDENTS. ALSO INCLUDED IS THE SUMMER ENRICHMENT, HEADS UP, AND AFTER SCHOOL CHILD CARE PROGRAMS. 37617920 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 104 0 1 433 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X GERALD L MULLANEY 5105311300 4315 LINCOLN AVE OAKLAND CA 94602 BROCK A WILLIAMS CHAIR 1.00 X X 0 0 0 ANN BAXTER PERRIN VICE CHAIR 1.00 X X 0 0 0 JEFFREY LEE SECRETARY 1.00 X X 0 0 0 SARA MALAN ASSISTANT SECRETARY 1.00 X X 0 0 0 HARRIS BRODY TREASURER 1.00 X X 0 0 0 VANGERIA HARVEY ASSISTANT TREASURER 1.00 X X 0 0 0 RITA CARLSON FAMILY ASSOCIATION PRESIDENT 1.00 X 0 0 0 HEATHER ERICKSON ALUMNI COUNCIL PRESIDENT 1.00 X 0 0 0 CARLA FOSTER TRUSTEE 1.00 X 0 0 0 KHADIJA A FREDERICKS TRUSTEE 1.00 X 0 0 0 EVA GONDA GREEN TRUSTEE 1.00 X 0 0 0 MICHAEL GREEN TRUSTEE 1.00 X 0 0 0 BRIAN GREENBERG TRUSTEE 1.00 X 0 0 0 JASON LANGKAMMERER TRUSTEE 1.00 X 0 0 0 MATTHEW MCCLOSKEY TRUSTEE 1.00 X 0 0 0 MURALI NAIDU TRUSTEE 1.00 X 0 0 0 JEANNE NOBLE TRUSTEE 1.00 X 0 0 0 STEPHANIE RAFANELLI TRUSTEE 1.00 X 0 0 0 DAVE RAGONES TRUSTEE 1.00 X 0 0 0 EMILY SAH TRUSTEE 1.00 X 0 0 0 TAMMY SPENCER TRUSTEE 1.00 X 0 0 0 SONIA URZUA TRUSTEE 1.00 X 0 0 0 RACHEL SKIFFER HEAD OF SCHOOL 40.00 X 876796 0 41576 GERALD L MULLANEY CHIEF FINANCIAL & OPERATING OFFICER 40.00 X 318335 0 45476 JOEL SOHN ASSISTANT HEAD OF SCHOOL 40.00 X 257113 0 27852 RICKY LAPIDUS UPPER SCHOOL HEAD 40.00 X 251067 0 19275 JOHNNY AVOTS-SMITH DIRECTOR OF ADVANCEMENT 40.00 X 219468 0 31620 LEA VAN NESS LOWER SCHOOL HEAD 40.00 X 214690 0 32254 DANNY SCUDERI MIDDLE SCHOOL HEAD 40.00 X 203504 0 26714 KATHRINA WEEKES DIRECTOR OF ADMISSIONS 40.00 X 180975 0 26367 SHAHANA SARKAR KADLIC DEAN OF ACADEMICS AND COMMUNITY 40.00 X 200370 0 28839 TANIA CASTRO BRADT DIRECTOR OF COLLEGE COUNSELING 40.00 X 182275 0 30653 COURTNEY DUKE UPPER SCHOOL ASSISTANT HEAD 40.00 X 175908 0 23161 LESLIE POWELL LOWER SCHOOL ASSISTANT HEAD 40.00 X 171724 0 25416 SAVANNAH STRONG DEAN OF EQUITY AND COMMUNITY 40.00 X 167949 0 25420 3420174 0 384623 91 0 1 0 CAHILL CONTRACTORS INC 425 CALIFORNIA ST STE 2200 SAN FRANCISCO CA 94104 CONSTRUCTION 34593446 ANLEU CONSTRUCTION INC 4504 THOMPSON STREET OAKLAND CA 94601 MAINTENANCE & CONSTRUCTION 2219835 EPICUREAN GROUP 111 MAIN STREET SUITE 3 LOS ALTOS CA 94022 FOOD SERVICE 1276718 SKIDMORE OWINGS & MERRILL LLP 1 MARITIME PLAZA 5TH FL SAN FRANCISCO CA 94111 ARCHITECTS 710860 MICHAELS TRANSPORTATION 140 YOLANO DRIVE VALLEJO CA 94589 BUS SERVICE 654481 13 2218067 166938 2218067 TUITION & FEES 611600 44080910 44080910 FOOD PROGRAM 611600 920740 920740 SUMMER & AFTER SCHOOL PROGRAMS 611600 715111 715111 45716761 1793239 1793239 214895 67244 147651 147651 147651 39633482 39636045 -2563 -2563 -2563 PROPERTY TAX REFUND 611600 109858 109858 MISCELLANEOUS INCOME 611600 72340 72340 182198 50055353 45898959 0 1938327 7547031 7547031 2924489 425090 2042290 457109 19759501 15400070 3912821 446610 1266413 953028 278783 34602 2216259 1735514 418287 62458 1642863 1207697 379007 56159 113853 113853 61400 61400 80407 80407 856496 421374 414511 20611 451088 443500 7588 565921 103080 424667 38174 503390 284868 218522 3492301 3047683 411375 33243 741234 343014 342100 56120 14463 12872 1446 145 1873070 1667032 187307 18731 635871 554857 72971 8043 FOOD SERVICES 1119882 1090159 29723 BUS TRANSPORTATION 851807 851807 STUDENT FIELD TRIPS & T 830455 830455 CLASSROOM SUPPLIES 692667 692667 1506330 449622 896464 160244 49747191 37617920 10729434 1399837 384679 216067 44806131 14397553 5982432 2697508 19583180 21474555 382208 391514 314106 124053 153986440 33049277 83164875 120937163 26576034 28523288 181193645 188761701 9733152 13341945 36729899 39895885 32940873 32421921 1110804 952522 80514728 86612273 X 52045339 52137591 48633578 50011837 100678917 102149428 181193645 188761701 X 308162 2405230 -1242881 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26570018 256506 3074501 1111284 28789741 24265893 66797 3325820 1088492 26570018 22433014 612619 2227719 1007459 24265893 26820449 470541 -3846232 1011744 22433014 21931248 457625 5361221 929645 26820449 0.00884 0.57347 0.41769 0 0 7629978 7629978 72760319 29747464 43012855 198939 67174 131765 5513198 2985961 2527237 67884006 248678 67635328 120937163 LEASE OBLIGATIONS 952522 952522 X 43689344 2405230 -7547031 -5141801 48831145 48571 1175637 1224208 50055353 42218833 67244 67244 42151589 48571 7547031 7595602 49747191 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS FOR SCHOLARSHIPS, FELLOWSHIP, COMPENSATION, HEADS UP, AND OTHER VARIOUS PROGRAMS. PART X, LINE 2: THE SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA REVENUE AND TAXATION CODE. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITION AND CONCLUDED THAT THE SCHOOL HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSIFIED TO EXPENSES -7,547,031. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE -67,244. ALLOWANCE FOR BAD DEBT 1,242,881. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 67,244. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID RECLASSIFIED TO EXPENSES 7,547,031. PART VI, LINE 1E: CONSTRUCTION IN PROGRESS PRIMARILY CONSISTS OF COSTS RELATED TO IMPROVEMENTS ON THE SOUTH CAMPUS (THE "SOUTH CAMPUS PROJECT"), COVERING BOTH HARD AND SOFT CONSTRUCTION EXPENSES. THE PROJECT INVOLVED RENOVATING THREE HISTORIC BUILDINGS TO CREATE A STEM CENTER, MAKER LABS, ADMINISTRATIVE OFFICES, AND A COMMUNITY COLLABORATION HUB. ADDITIONAL WORK INCLUDED LANDSCAPING AND TRANSFORMING WOODED AREAS INTO OUTDOOR LEARNING SPACES, AS WELL AS BUILDING A TWO-LANE LOOP DRIVEWAY TO IMPROVE TRAFFIC FLOW AND ENHANCE PICK-UP/DROP-OFF ACCESSIBILITY ON LINCOLN AVENUE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE HEAD ROYCE SCHOOL PUBLISHED ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE. 1 FINANCIAL ASSISTANCE 475 6429106 TUITION REMISSION 42 1117925 PART I, LINE 2: FINANCIAL ASSISTANCE, AID AND TUITION REMISSION ARE USED FOR INTERNAL SCHOOL TUITION COSTS, BOOKS, AND OTHER NEED-BASED PROGRAMS. ASSISTANCE IS CREDITED TO THE STUDENT ACCOUNTS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 RACHEL SKIFFER HEAD OF SCHOOL 726696 0 0 0 150100 0 25875 0 15701 0 918372 0 0 0 GERALD L MULLANEY CHIEF FINANCIAL & OPERATING OFFICER 318335 0 0 0 0 0 24874 0 20602 0 363811 0 0 0 JOEL SOHN ASSISTANT HEAD OF SCHOOL 257113 0 0 0 0 0 19080 0 8772 0 284965 0 0 0 RICKY LAPIDUS UPPER SCHOOL HEAD 251067 0 0 0 0 0 18814 0 461 0 270342 0 0 0 JOHNNY AVOTS-SMITH DIRECTOR OF ADVANCEMENT 219468 0 0 0 0 0 17171 0 14449 0 251088 0 0 0 LEA VAN NESS LOWER SCHOOL HEAD 214690 0 0 0 0 0 16594 0 15660 0 246944 0 0 0 DANNY SCUDERI MIDDLE SCHOOL HEAD 203504 0 0 0 0 0 15263 0 11451 0 230218 0 0 0 SHAHANA SARKAR KADLIC DEAN OF ACADEMICS AND COMMUNITY 200370 0 0 0 0 0 16028 0 12811 0 229209 0 0 0 TANIA CASTRO BRADT DIRECTOR OF COLLEGE COUNSELING 182275 0 0 0 0 0 14501 0 16152 0 212928 0 0 0 KATHRINA WEEKES DIRECTOR OF ADMISSIONS 180975 0 0 0 0 0 13736 0 12631 0 207342 0 0 0 COURTNEY DUKE UPPER SCHOOL ASSISTANT HEAD 175908 0 0 0 0 0 11775 0 11386 0 199069 0 0 0 LESLIE POWELL LOWER SCHOOL ASSISTANT HEAD 171724 0 0 0 0 0 12806 0 12610 0 197140 0 0 0 SAVANNAH STRONG DEAN OF EQUITY AND COMMUNITY 167949 0 0 0 0 0 12811 0 12609 0 193369 0 0 0 PART I, LINE 1A RACHEL SKIFFER, HEAD OF SCHOOL, RECEIVED HOUSING ALLOWANCE. THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 2020-10-21 34912500 SEE BELOW 0 0 0 A 34912500 153331 34759169 2025 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 1 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN(F), DESCRIPTION OF PURPOSE: TO REFUND PRIOR ISSUES DATED 01/12/2012 AND 01/31/2013 WHICH WERE USED TO FINANCE THE CONSTRUCTION AND PURCHASE OF THE NORTH AND SOUTH CAMPUS. BALANCE OF THE FUNDS IS AVAILABLE FOR USE AS A LINE OF CREDIT TO FINANCE CAPITAL PROJECTS. RACHEL SKIFFER HEAD OF SCHOOL HOUSING ASSISTANCE X 441759 391514 0 1 1 391514 145743 TUITION REMISSION X 8 166938 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REPRESENTS THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE HEAD ROYCE SCHOOL WORKS WITH CARS2CHARITIES, A THIRD PARTY, TO FACILITATE VEHICLE DONATIONS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION ADOPTED AMENDED AND RESTATED BYLAWS IN 2025. THE AMENDMENTS UPDATED GOVERNANCE PROVISIONS, INCLUDING: (I) REVISING THE MISSION STATEMENT LANGUAGE WITHOUT CHANGING THE ORGANIZATION'S EXEMPT PURPOSE; (II) RECLASSIFYING THE HEAD OF SCHOOL FROM A NON-VOTING EX OFFICIO TRUSTEE TO AN EX OFFICIO NON-TRUSTEE PARTICIPANT WITHOUT DIRECTOR STATUS UNDER CALIFORNIA LAW; (III) REVISING COMMITTEE STRUCTURE TO CREATE THREE PERMANENT STANDING COMMITTEES AND DESIGNATING ADDITIONAL NEEDED COMMITTEES THROUGH RESOLUTIONS APPROVED BY THE MAJORITY OF THE BOARD; LIMITING COMMITTEES WITH BOARD AUTHORITY TO TRUSTEES ONLY; AND CLARIFYING NON-DELEGABLE BOARD POWERS; (IV) DESIGNATING THE CHIEF FINANCIAL OFFICER AS AN OFFICER AND AUTHORIZED SIGNATORY; (V) UPDATING MEETING PROCEDURES TO ALLOW ELECTRONIC COMMUNICATIONS AND FLEXIBLE SCHEDULING; AND (VI) PROVIDING THAT TRUSTEES SERVE WITHOUT COMPENSATION EXCEPT FOR REIMBURSEMENT OF EXPENSES. THESE AMENDMENTS DID NOT CHANGE THE ORGANIZATION'S EXEMPT PURPOSE OR OPERATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FULL FORM 990 WAS REVIEWED BY THE CHIEF FINANCIAL & OPERATING OFFICER BEFORE FILING. THE PUBLIC VERSION OF THE FORM 990 WAS MADE AVAILABLE TO THE FINANCE AND AUDIT COMMITTEES FOR THEIR REVIEW BEFORE FILING, AND TO THE REST OF THE BOARD UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THE SCHOOL'S EMPLOYEE HANDBOOK CONTAINS A CONFLICT OF INTEREST POLICY. EMPLOYEES SIGN AN ANNUAL EMPLOYMENT AGREEMENT WHICH STATES THEY HAVE READ AND WILL OBSERVE ALL POLICIES SET FORTH IN THE SCHOOL'S EMPLOYMENT POLICIES. EACH EMPLOYEE SHALL MAKE PROMPT AND FULL DISCLOSURE IN WRITING TO THEIR MANAGER OF ANY POTENTIAL SITUATION THAT MAY INVOLVE A CONFLICT OF INTEREST. ANY VIOLATION OF THIS POLICY MAY LEAD TO DISCIPLINARY ACTION UP TO AND INCLUDING DISCHARGE. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL IS A MEMBER OF SEVERAL INDEPENDENT SCHOOL ORGANIZATIONS WHICH GATHER AND SHARE SALARY STATISTICS. THE SCHOOL USES THIS INFORMATION FOR COMPARATIVE PURPOSES AND ALSO TAKES INTO CONSIDERATION THE LONGEVITY, EDUCATION, AND PERFORMANCE OF THE INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE HEAD OF SCHOOL'S OFFICE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC 6104(D). FORM 990, PART XI, LINE 9: ALLOWANCE FOR BAD DEBT -1,242,881.