2024-05-14T15:34:57-05:00 2023-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2022-07-01 841373475 RIVERSTONE INTERNATIONAL SCHOOL INC RIVE 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 MOLLY OTTER CHAIRPERSON 2084245000 2024-05-13 1 MOLLY OTTER 999009999 0 BRYCE MORRISON P02154746 2083338965 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X MOLLY OTTER 5521 WARM SPRINGS AVE BOISE ID 83716 13627049 0 X WWW.RIVERSTONESCHOOL.ORG X 1996 ID AN INDEPENDENT SCHOOL OFFERING EDUCATION BASED ON THE INTERNATIONAL BACCALAUREATE ORGANIZATION. 14 14 150 55 0 0 1655104 1065738 6955605 7414760 19001 562171 62841 244680 8692551 9287349 0 0 0 0 4841125 5663213 0 0 342916 2865005 3040642 7706130 8703855 986421 583494 20991023 21870291 13213729 13518980 7777294 8351311 X THE SCHOOL IS A UNIQUE INDEPENDENT SCHOOL THAT OFFERS AN EDUCATION BASED ON THE WORLD-RENOWNED PROGRAMS AND THE PHILOSOPHY OF THE INTERNATIONAL BACCALAUREATE ORGANIZATION. THROUGH A STRONG FOUNDATION BUILT ON THE FIVE PILLARS OF ACADEMIC EXCELLENCE, INTERNATIONAL UNDERSTANDING, COMMUNITY AND SERVICE, LEADERSHIP BY EXAMPLE, AND OUTDOOR EDUCATION, THE SCHOOL KNOWS AND NURTURES EVERY CHILD AND ENSURES THAT THEY REACH THEIR POTENTIAL IN A RESPECTFUL ENVIRONMENT. 0 0 6598708 7448081 PRIVATE SCHOOLING PROGRAM DEDICATED TO ACADEMIC EXCELLENCE AND GROWTH OF ITS STUDENTS; APPROXIMATELY 422 STUDENTS SERVED. 6598708 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 150 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2084245000 5521 WARM SPRINGS AVE BOISE ID 83716 MOLLY OTTER CHAIRPERSON 4.00 X X 0 0 0 CHRIS COYLE VICE PRESIDENT 2.00 X X 0 0 0 TOM MAHONEY SECRETARY 4.00 X X 0 0 0 SCOTT PETERSON TREASURER 2.00 X X 0 0 0 RAINO ZOLLER TRUSTEE 1.00 X 0 0 0 BROOKE BROURMAN TRUSTEE 1.00 X 0 0 0 DARCI BARNES TRUSTEE 1.00 X 0 0 0 RACHEL BERGMANN TRUSTEE 2.00 X 0 0 0 JENNIFER DEBOER TRUSTEE 1.00 X 0 0 0 BILL DEMPSEY TRUSTEE 1.00 X 0 0 0 MELISSA DRAPER TRUSTEE 1.00 X 0 0 0 MIKE GREENE TRUSTEE 2.00 X 0 0 0 NICK FLORES TRUSTEE 1.00 X 0 0 0 KATIE PALMER TRUSTEE 2.00 X 0 0 0 ANSELME SADIKI TRUSTEE 1.00 X 0 0 0 RUSSELL SAUER TRUSTEE 2.00 X 0 0 0 MEGHAN PERRY TRUSTEE 1.00 X 0 0 0 HANNAH RICHARDS TRUSTEE 1.00 X 0 0 0 KRISTIN WINSPEAR TRUSTEE 1.00 X 0 0 0 JEFF PAULSON HEAD OF SCHOOL 50.00 X 217125 0 21709 217125 0 21709 1 0 1 0 0 13686 194656 857396 25337 1065738 TUITION AND FEES 611110 7259012 7259012 STUDENT ACTIVITIES 611110 155748 155748 7414760 97001 97001 4754170 4289000 465170 465170 465170 262059 13686 50700 211359 211359 OTHER 531390 33321 33321 33321 9287349 7448081 0 773530 243521 201850 32149 9522 4431619 3683718 573520 174381 143018 115180 22596 5242 459835 370335 72650 16850 385220 323406 47123 14691 36127 36127 16909 16909 111342 111342 97545 2425 420 94700 16982 5558 9924 1500 115332 96948 17358 1026 557248 155946 401302 85177 29917 54476 784 421095 315821 105274 408739 354969 53770 7156 5763 1131 262 FACULTY REMISSION 403999 335818 52284 15897 CURRICULUM AND SUPPLIES 298494 298494 OUTDOOR AND EXTRA CURRI 214498 199693 6744 8061 EDUCATIONAL SUPPORT 132706 102867 29839 117293 117293 8703855 6598708 1762231 342916 2410796 709341 455 819508 977944 166661 175384 18896433 3664645 13566907 15231788 4026696 4775834 20991023 21870291 958095 775720 552855 1276235 9938368 9704019 1764411 1763006 13213729 13518980 X 5483035 5506151 2294259 2845160 7777294 8351311 20991023 21870291 583494 -9477 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4031696 720000 551138 287000 5015834 4734916 -586503 116717 4031696 3639069 48830 1179239 132222 4734916 3879744 1000 -16931 224744 3639069 3953249 22840 103111 199456 3879744 0.43280 0.56720 0 0 1368000 1368000 12600958 2602467 9998491 886892 400623 486269 910011 573972 336039 3130572 87583 3042989 15231788 ENDOWMENT INVESTMENTS 4775834 F 4775834 X 9277872 -9477 -9477 9287349 0 9287349 8703855 0 8703855 0 8703855 PART V, LINE 4: THE SCHOOL'S ENDOWMENT INCLUDES BOTH UNRESTRICTED FUNDS AND DONOR-RESTRICTED FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS AN ENDOWMENT ESTABLISHED FOR THE PRIMARY PURPOSE OF PROVIDING SUPPORT TO THE SCHOOL TO ENSURE THE STRENGTH, STABILITY AND INDEPENDENCE OF THE SCHOOL IN PERPETUITY. SUCH SUPPORT MAY INCLUDE, AMONG OTHERS, PROVIDING SCHOLARSHIPS TO STUDENTS WITH FINANCIAL NEED, FUNDS FOR CAPITAL PROJECTS AND COLLATERAL FOR LOANS INCURRED FOR CAPITAL PROJECTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE ABSENCE OR EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2023 OR 2022. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY PUBLISHED IN LOCAL NEWSPAPER. AUCTION 275745 13686 262059 50700 275745 13686 262059 50700 50700 211359 X 0 0 0 0 0 0 0 0 0 JEFF PAULSON HEAD OF SCHOOL 217125 0 0 0 0 0 10856 0 10853 0 238834 0 0 0 A IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 NONEAVAIL 2022-03-31 10000000 REFINANCE OF SCHOOL LAND AND BUILDING CONSTRUCTION LOANS 0 0 0 A 295981 10000000 7201039 1 0 1 1 A 0 0 0 0 0 0 0 0 0 MARK LIEBICH FORMER BOARD MEMBER 94320 JANITORIAL SERVICES 0 X 108 25337 FMV 0 0 0 PART I, COLUMN (B): NUMBER OF SHARES FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE BETWEEN REGULARLY SCHEDULED MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO ALL TRUSTEES. THE TRUSTEES REVIEW THE FORM 990 BEFORE FILING AND REPORT ANY ITEMS OF CONCERN. THE BOARD OF TRUSTEES VOTES TO APPROVE THE FILING OF FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD CHAIR MONITORS THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF ANY TRUSTEES BELIEVE A CONFLICT OF INTEREST EXISTS, THEY ARE EXCLUDED FROM COMMENTING AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A KEY EMPLOYEE EMPLOYMENT CONTRACTS ARE APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MAINTAINED AT THE ORGANIZATION'S PLACE OF BUSINESS AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.