2024-02-08T14:00:35-06:00 2023-06-30 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2022-07-01 951683864 BERKELEY HALL SCHOOL FOUNDATION BERK 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 DOUGLAS GIBBS CFO 3104766421 2024-02-07 1 DOUGLAS GIBBS 999009999 0 TRITIA FOSTER P02164134 9494742020 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NIKKI GAMRATH 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 18803557 0 X WWW.BERKELEYHALL.ORG X 1911 CA BERKELEY HALL SCHOOL'S MISSION IS TO PROVIDE A WELL-ROUNDED EDUCATION TO CHILDREN FROM DIVERSE BACKGROUNDS IN GRADES PRE-K THROUGH 8, STRESSING NOT ONLY ACADEMICS, BUT ALSO ATHLETICS, THE ARTS, SOCIAL DEVELOPMENT AND RESPONSIBLE CITIZENSHIP. THE AVERAGE ENROLLMENT OF THE SCHOOL IS APPROXIMATELY 255 STUDENTS OVER THE PAST FEW YEARS. 10 10 95 348 0 0 2843512 1766220 8804012 9314411 687467 294682 347169 244297 12682160 11619610 1648412 1625078 0 0 5683469 6150897 0 0 725137 3870830 4771763 11202711 12547738 1479449 -928128 27121443 26966112 6553509 6009367 20567934 20956745 OUR MISSION IS TO "EMPOWER CHILDREN TO FULFILL THEIR UNLIMITED, GOD-GIVEN POTENTIAL AS FEARLESS SCHOLARS AND CONSCIENTIOUS CITIZENS." 0 0 9187054 1625078 9314411 FOUNDED IN 1911, BERKELEY HALL IS A NURSERY-8TH GRADE INDEPENDENT SCHOOL NESTLED ON 66 ACRES OF NATURAL BEAUTY IN LOS ANGELES, CA. TOTAL ENROLLMENT WAS 234, WITH AN AVERAGE CLASS SIZE OF 15 STUDENTS. THE SCHOOL HAS ACCREDITATIONS FROM CAIS (CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS), AND WASC (WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES). FINANCIAL AID IS NEED-BASED. 9187054 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 22 0 95 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 CA X DOUGLAS GIBBS 3104766421 16000 MULHOLLAND DRIVE LOS ANGELES CA 90049 MARGARET ANDREWS CHAIR 2.00 X X 0 0 0 RICHARD LARSON VICE CHAIR 1.00 X X 0 0 0 CHRIS LINDGREN SECRETARY 1.00 X X 0 0 0 JOAN BRADLEY TRUSTEE 1.00 X 0 0 0 BETTINA DUVAL TRUSTEE 1.00 X 0 0 0 LISA GARNER TRUSTEE 1.00 X 0 0 0 DARRIN KENNEDY TRUSTEE 1.00 X 0 0 0 RON KRISEL TRUSTEE 1.00 X 0 0 0 MARSHALL MCCURTIES TRUSTEE 1.00 X 0 0 0 DEBBIE SIMMONS TRUSTEE 1.00 X 0 0 0 LISLE STALEY STIGLER PRESIDENT 50.00 X 148608 0 10403 NIKKI GAMRATH HEAD OF SCHOOL 45.00 X 287372 0 17888 DOUGLAS GIBBS CFO 45.00 X 177336 0 12649 SARAH COLMAIRE ASSOCIATE HEAD OF SCHOOL: TEACHING & LEARNING 45.00 X 164794 0 10045 ABDELNOUR JOHN F ADVANCEMENT - DIRECTOR 45.00 X 140641 0 15533 DENISI BARBARA N TEACHER - KINDERGARTEN LEAD 45.00 X 114533 0 8627 MILLER NATHALIE D DIRECTOR OF ADMISSIONS 45.00 X 105499 0 13619 MORSE KAREN LEA DEAN OF STUDENTS 45.00 X 116259 0 9002 1255042 0 97766 8 0 1 0 KNOWING TECHNOLOGIES 660 PRICE AVE SUITE C REDWOOD CITY CA 94063 TECHNOLOGY CONSULTING 216778 THE CENTURION GROUP-MULHOLLAND SECURITY 11454 SAN VICENTE BLVD 1ST FLOOR LOS ANGELES CA 90049 SECURITY 109251 2 133901 1632319 1766220 TUITION REVENUE 611600 9314411 9314411 9314411 374263 374263 266353 0 266353 266353 266353 6938487 7018068 -79581 -79581 -79581 27408 133901 165879 -138471 -138471 OTHER INCOME 900099 116415 116415 116415 11619610 9430826 0 422564 1625078 1625078 678818 310820 337441 30557 4631901 3298045 888806 445050 226586 137733 66769 22084 247678 160411 63394 23873 365914 224884 107861 33169 19445 11716 7096 633 62802 37840 22917 2045 86875 86875 483301 291202 176358 15741 598983 305503 245276 48204 469623 399987 57975 11661 1043708 869091 135565 39052 121413 114944 6099 370 366108 231509 125135 9464 64288 14546 49076 666 544759 451526 72384 20849 561959 464930 75561 21468 GENERAL ACADEMIC 267151 231794 35357 BAD DEBT 57061 57061 TAXES 24287 5495 18541 251 12547738 9187054 2635547 725137 1301042 2432175 3250472 32066 10244 0 6250 0 98406 245309 19844547 11862393 7769932 7982154 14685097 16274408 27121443 26966112 961590 929039 3712470 3306734 1862244 1758799 17205 14795 6553509 6009367 X 17971644 18230768 2596290 2725977 20567934 20956745 27121443 26966112 -928128 1316939 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5631723 522788 223464 12500 5918547 5537138 1041424 -728952 205387 12500 5631723 7381860 932130 2764351 12500 5537138 6993695 451416 50751 12500 7381860 6592547 461838 48190 12500 6993695 0.55000 0.45000 1 0 2920194 2920194 15265904 10501319 4764585 894417 719136 175281 764032 641938 122094 7982154 PAYABLE TO BENEFICIARIES OF SPLIT INTEREST AGREEMENT 14795 14795 X 11224596 1316939 1316939 9907657 86875 1625078 1711953 11619610 10835785 0 10835785 86875 1625078 1711953 12547738 PART V, LINE 4: TO PROVIDE SUSTAINING INVESTMENT INCOME FOR THE SCHOOL. PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE LAST THREE FISCAL YEARS ARE SUBJECT TO IRS EXAMINATION. AS OF THE DATE OF THIS REPORT, THE SCHOOL'S RETURN COVERING THE FISCAL YEAR ENDED JUNE 30, 2023 HAS NOT BEEN FILED. ASC TOPIC 740, INCOME TAXES, WHICH REQUIRES THE SCHOOL TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE SCHOOL'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. THE SCHOOL HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THAT AN ACCRUAL FOR UNCERTAIN INCOME TAX POSITIONS AND ADJUSTMENT TO THE TAX PROVISION IS NOT NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND AWARDS 1,625,078. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND AWARDS 1,625,078. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF OUR NONDISCRIMINATORY POLICY IS PUBLISHED ON THE BERKELEY HALL WEBSITE. BHS ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, OR NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. WE DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL AND ETHNIC ORIGIN, OR SEXUAL ORIENTATION, IN THE ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSION POLICIES, FINANCIAL AID PROGRAM, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. GALA 110934 94037 16897 22437 69224 8356 16763 CAMPOUT 45492 39864 5628 8200 10692 4800 7119 1 4883 4883 1084 2032 15172 161309 133901 27408 22437 77424 11776 15188 39054 165879 -138471 1 FINANCIAL AID 58 1475084 FMV TUITION DISCOUNTS FACULTY/STAFF'S TUITION REMISSION 5 97900 FMV FACULTY/STAFF'S STUDENT TUITION REMISSION STUDENT ACADEMIC AWARDS 8 51350 FMV SCHOLARSHIP PART I, LINE 2: BERKELEY HALL SCHOOL OFFERS FINANCIAL AID TO TWO GROUPS. THE FIRST IS NEED-BASED AID WHICH IS BASED ON A FAMILY'S INCOME AND THEIR ABILITY TO PAY TUITION. THE SECOND FORM OF AID IS FACULTY AND STAFF TUITION REMISSION WHICH IS AN AUTOMATIC 50% DISCOUNT. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 NIKKI GAMRATH HEAD OF SCHOOL 287372 0 0 0 0 0 8624 0 9264 0 305260 0 0 0 DOUGLAS GIBBS CFO 177336 0 0 0 0 0 12421 0 228 0 189985 0 0 0 SARAH COLMAIRE ASSOCIATE HEAD OF SCHOOL: TEACHING & 164794 0 0 0 0 0 10045 0 0 0 174839 0 0 0 LISLE STALEY STIGLER PRESIDENT 148608 0 0 0 0 0 10403 0 0 0 159011 0 0 0 ABDELNOUR JOHN F ADVANCEMENT - DIRECTOR 140641 0 0 0 0 0 9864 0 5669 0 156174 0 0 0 PART I, LINE 1A KAREN MORSE, DEAN OF STUDENTS - HOUSING PART I, LINE 3 THE FINANCE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE. THE FINANCE COMMITTEE DETERMINES COMPENSATION COMPARING LOCAL SCHOOLS FROM THE LATEST ANNUAL CALIFORNIA INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION ADMINISTRATOR'S SALARY SURVEY AS A BENCHMARK. THE FULL BOARD APPROVES THE HEAD OF SCHOOL COMPENSATION. MR AND MRS MELVIN T ANDREWS CURRENT TRUSTEE (CHAIRMAN) 20000 DONATION 0 MRS RUTH LOEB FORMER TRUSTEE 50000 DONATION 0 NANCY KRISEL AND RON KRISE CURRENT TRUSTEE 10000 DONATION 0 MS DEBORAH SIMMONS CURRENT TRUSTEE 7000 DONATION 0 BETTINA AND GLEN DUVAL CURRENT TRUSTEE 5000 DONATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 REVIEW IS COMPLETED BY THE BUSINESS OFFICE AND THE FINAL FORM 990 IS SENT TO ALL TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: SITUATIONS OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE TO BE AVOIDED BY ALL EMPLOYEES, AND WHEN THEY ARISE THEY MUST BE REPORTED TO THE HEAD OF SCHOOL. THE FOLLOWING EXAMPLES POSE CONFLICTS OF INTEREST THAT MUST BE AVOIDED AND/OR BE REPORTED TO THE HEAD OF SCHOOL AS THEY ARISE: 1. ROMANTIC OR FINANCIAL INVOLVEMENT WITH A SCHOOL PARENT, VENDOR, OR SUBORDINATE EMPLOYEE OF THE SCHOOL. THIS TYPE OF RELATIONSHIP MAY IMPAIR AN EMPLOYEE'S ABILITY TO EXERCISE GOOD JUDGMENT ON BEHALF OF THE SCHOOL AND ITS STUDENTS, CREATE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND MUST BE REPORTED TO THE HEAD OF SCHOOL. 2. TEACHERS ARE NOT PERMITTED TO PROVIDE PAID TUTORING FOR THEIR STUDENTS OR TO OTHERWISE ENGAGE IN ANY PAID SERVICES FOR A STUDENT'S FAMILY WITHOUT THE EXPRESS CONSENT OF THE HEAD OF SCHOOL. 3. TEACHERS ARE NOT PERMITTED TO HIRE THEIR STUDENTS TO PERFORM SERVICES FOR THEM, SUCH AS BABYSITTING, HOUSESITTING, OR DOG-SITTING 4. IF AN EMPLOYEE OR MEMBER OF AN EMPLOYEE'S FAMILY HAS A FINANCIAL INTEREST IN A COMPANY THAT DOES OR SEEKS TO DO BUSINESS WITH THE SCHOOL THIS MUST BE REPORTED IMMEDIATELY TO THE HEAD OF SCHOOL. AN EMPLOYEE INVOLVED IN ANY OF THE ABOVE TYPES OF RELATIONSHIPS OR SITUATIONS MUST PROMPTLY AND FULLY DISCLOSE THE RELEVANT CIRCUMSTANCES TO THE HEAD OF SCHOOL FOR A DETERMINATION AS TO WHETHER AN ACTUAL OR POTENTIAL CONFLICT EXISTS. IF A CONFLICT IS FOUND TO EXIST, THE SCHOOL MAY TAKE APPROPRIATE CORRECTIVE ACTION. AN EMPLOYEE'S FAILURE TO MAKE SUCH A DISCLOSURE MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE SALARY AND COMPENSATION FOR THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER BASED ON HISTORICAL SALARIES AND COMPARABLE COMPENSATION FOR SIMILAR SCHOOLS. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS IN JUNE 2023 FOR HEAD OF SCHOOL AND OCTOBER 2020 FOR CFO. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.