2024-05-03T09:23:01-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 943266229 THE BAY SCHOOL OF SAN FRANCISCO BAYS 4155615800 35 KEYES AVENUE SAN FRANCISCO CA 94129 KEVIN ROGERS CFOO 4155615800 2024-05-01 1 KEVIN ROGERS 999009999 0 KATY BROWN P00650274 9257902600 2024-05-01 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z LUKE W FELKER 35 KEYES AVENUE SAN FRANCISCO CA 94129 30067051 0 X WWW.BAYSCHOOLSF.ORG X 2004 CA THE BAY SCHOOL OF SAN FRANCISCO IS AN INDEPENDENT SECONDARY SCHOOL. 23 21 187 182 0 0 3633591 2903713 24682800 26091732 178731 470620 -102545 -37197 28392577 29428868 4138369 4216418 0 0 13908367 15180853 0 0 1546006 8050775 8580031 26097511 27977302 2295066 1451566 53134282 73027866 31373849 49585929 21760433 23441937 AT THE BAY SCHOOL, WE BALANCE CHALLENGING ACADEMICS AND INNOVATIVE THINKING WITH A MINDFUL APPROACH TO LEARNING AND LIFE. OUR GOAL IS TO SEE STUDENTS UNLOCK THEIR INDIVIDUAL AND COLLECTIVE POTENTIAL SO THEY BEGIN TO REALIZE THEIR ROLES IN A DYNAMIC WORLD. 0 0 24263893 4216418 26102803 THE BAY SCHOOL OF SAN FRANCISCO IS AN INDEPENDENT COLLEGE PREPARATORY SECONDARY SCHOOL SERVING APPROXIMATELY 436 STUDENTS FROM THE BAY AREA DURING A SCHOOL YEAR OF APPROXIMATELY 185 SCHOOL DAYS. 24263893 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 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 55 0 1 187 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ELLEN BELLER 4155615800 35 KEYES AVENUE SAN FRANCISCO CA 94129 LUKE FELKER HEAD OF SCHOOL 50.00 X 628260 0 29755 LISE SHELTON ASSOCIATE HEAD OF SCHOOL 50.00 X 293955 0 35825 LERHONDA GREATS ASST HEAD, DIVERSITY/EQUITY/BELONGING 40.00 X 198653 0 29281 ANTOINETTE KELLY DEAN OF ACADEMICS AND INNOVATION 40.00 X 196641 0 27378 AMY TALBOT DIRECTOR OF ADVANCEMENT 40.00 X 204792 0 14434 DOROTHY JONES DEAN, ENROLLMENT MGMT & COMM CULTURE 40.00 X 180484 0 26549 ELLEN BELLER CONTROLLER 40.00 X 165776 0 27874 KEVIN ROGERS CFOO 50.00 X 171073 0 17995 JAMES PANNELL INTERIM CFOO (THRU 07/22) 50.00 X 138864 0 18776 ANNELISE BAUER BOARD CHAIR 5.00 X X 0 0 0 NELL BRANCO VICE CHAIR 1.00 X X 0 0 0 ERIC ALT TREASURER 5.00 X X 0 0 0 SHERNICE LAZARE SECRETARY 5.00 X X 0 0 0 LISA AQUINO TRUSTEE 1.00 X 0 0 0 MARIAN BALDAUF TRUSTEE 1.00 X 0 0 0 LORA BLUM TRUSTEE 1.00 X 0 0 0 DAINA CHIU TRUSTEE 1.00 X 0 0 0 ERNIE CHOW TRUSTEE 1.00 X 0 0 0 KARIN COTTERMAN TRUSTEE 1.00 X 0 0 0 MOLLY DWYER TRUSTEE 1.00 X 0 0 0 JONATHAN FELDMAN TRUSTEE 1.00 X 0 0 0 JAY GRANT TRUSTEE 1.00 X 0 0 0 GABY GUCHO-OLIVA TRUSTEE 1.00 X 0 0 0 FRANCISCO GUEDEZ TRUSTEE 1.00 X 0 0 0 STEPHEN HIBBARD TRUSTEE 1.00 X 0 0 0 WENDY HOLCOMBE TRUSTEE 1.00 X 0 0 0 JACK JUE TRUSTEE 1.00 X 0 0 0 CATHY MANSHEL TRUSTEE 1.00 X 0 0 0 AMY METZLER RITTER TRUSTEE 1.00 X 0 0 0 KATHLEEN PATTERSON TRUSTEE 1.00 X 0 0 0 SARA SULLIVAN TRUSTEE 5.00 X 0 0 0 LILIAN WAN TRUSTEE 1.00 X 0 0 0 2178498 0 227867 41 0 1 0 REAL SCHOOL LUNCH INC 235 MONTGOMERY STREET SUITE 600 SAN FRANCISCO CA 94104 FOOD SERVICE 1306714 OLIVER & COMPANY INC 1300 SOUTH 51ST STREET RICHMOND CA 94804 CONSTRUCTION CONTRACTOR 720032 HINES BUILDING MAINTENANCE 91 LOST LAKE LANE CAMPBELL CA 95008 JANITORIAL AND MAINTENANCE 485168 ZUM SERVICES INC 275 SHORELINE DR SUITE 200 REDWOOD CITY CA 94065 TRANSPORTATION SERVICES 321480 FOLGER LEVIN LLP 33 NEW MONTGOMERY STREET 19TH FLOOR SAN FRANCISCO CA 94105 LEGAL FIRM 149610 7 255693 2648020 871771 2903713 TUITION AND ENROLLMENT 611110 24244646 24244646 MATERIALS AND SERVICE FEE 611110 1581510 1581510 BUS TRANSPORTATION 611110 118278 118278 FORFEITED DEPOSITS 611110 106552 106552 APPLICATION FEES 611110 40746 40746 26091732 476953 476953 547772 554105 -6333 -6333 -6333 35810 255693 84078 -48268 -48268 BAY THEATER REVENUE 900099 11071 11071 11071 29428868 26102803 0 422352 4216418 4216418 1413093 549064 634961 229068 11038438 9781733 577073 679632 580455 506624 33102 40729 1257086 1065543 100353 91190 891781 742864 83972 64945 104132 104132 60995 60995 213210 177220 27191 8799 39345 36980 1111 1254 200659 128038 36049 36572 484790 428667 17992 38131 2554337 2270829 133174 150334 21233 14326 6907 176217 124890 33251 18076 212996 11629 200485 882 1248049 1091927 73336 82786 187769 164813 10783 12173 STUDENT LUNCH PROGRAM 995130 995130 STUDENT ACADEMICS 459182 433440 849 24893 STUDENT TRANSPORTATION 385189 385189 CLASSROOM SUPPLIES 371301 371301 865497 767268 38594 59635 27977302 24263893 2167403 1546006 7992919 1560450 8837090 2718262 467133 249513 10387090 11038392 333333 266667 609807 607619 26127940 7978820 18874271 18149120 5625377 21103751 7262 17334092 53134282 73027866 960535 1651926 21753332 23040028 6736436 6505529 1923546 18388446 31373849 49585929 X 18839564 19922335 2920869 3519602 21760433 23441937 53134282 73027866 X 1451566 312747 -82809 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2998961 90160 261628 117855 3232894 3429792 115956 -442233 104554 2998961 2721289 128046 676063 95606 3429792 2606138 71423 131664 87936 2721289 2341232 186273 151583 72950 2606138 0.23182 0.62946 0.13873 0 0 19000000 4532292 14467708 3930232 1676621 2253611 2512009 1769907 742102 685699 685699 18149120 OPERATING LEASE RIGHT-OF-USE ASSETS 16676015 FINANCE LEASE RIGHT-OF-USE ASSETS 658077 17334092 OPERATING LEASE LIABILITY 17750016 FINANCE LEASE LIABILITY 638430 18388446 X 25442388 312747 -4299227 -3986480 29428868 0 29428868 23760884 0 23760884 4216418 4216418 27977302 PART V, LINE 4: THE SCHOOL BUDGETS A PORTION OF THE ENDOWMENT INVESTMENT INCOME TO HELP FUND THE OPERATIONS OF THE SCHOOL. NET ASSETS WITH DONOR RESTRICTIONS, THAT ARE PERPETUAL IN NATURE, ARE TO BE HELD IN PERPETUITY AS ENDOWMENTS, THE INCOME OF WHICH IS AVAILABLE FOR EDUCATIONAL, FACULTY AND GENERAL PURPOSES. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSSES ON UNCOLLECTIBLE PLEDGES -82,809. FINANCIAL AID -4,216,418. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,216,418. 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 ORGANIZATION POSTS ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE HOMEPAGE, WHICH INCLUDES THE POLICY AGAINST RACIAL DISCRIMINATION. BAY SPLASH 291503 255693 35810 8967 40250 25304 9557 291503 255693 35810 8967 40250 25304 9557 84078 -48268 1 FINANCIAL AID 110 4180355 FMV DIRECT CREDIT TO STUDENT ACCOUNT BUS TRANSPORTATION ASSISTANCE 21 36063 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: FINANCIAL AID AWARDS ARE BASED ON FINANCIAL NEED AND THE AVAILABILITY OF FINANCIAL AID FUNDS. FAMILIES MUST APPLY ANNUALLY. X 1 1 X X X 0 0 0 0 0 0 0 1 0 LUKE FELKER HEAD OF SCHOOL 505318 0 45942 0 77000 0 18300 0 11455 0 658015 0 0 0 LISE SHELTON ASSOCIATE HEAD OF SCHOOL 271055 0 22900 0 0 0 16263 0 19562 0 329780 0 0 0 LERHONDA GREATS ASST HEAD, DIVERSITY/EQUITY/BELONGIN 198253 0 400 0 0 0 11955 0 17326 0 227934 0 0 0 ANTOINETTE KELLY DEAN OF ACADEMICS AND INNOVATION 180741 0 15900 0 0 0 10934 0 16444 0 224019 0 0 0 AMY TALBOT DIRECTOR OF ADVANCEMENT 204117 0 675 0 0 0 12247 0 2187 0 219226 0 0 0 DOROTHY JONES DEAN, ENROLLMENT MGMT & COMM CULTURE 176084 0 4400 0 0 0 11390 0 15159 0 207033 0 0 0 ELLEN BELLER CONTROLLER 147876 0 17900 0 0 0 9063 0 18811 0 193650 0 0 0 KEVIN ROGERS CFOO 170673 0 400 0 0 0 10240 0 7755 0 189068 0 0 0 JAMES PANNELL INTERIM CFOO (THRU 07/22) 137064 0 1800 0 0 0 7529 0 11247 0 157640 0 0 0 PART I, LINE 1A LUKE FELKER, HEAD OF SCHOOL, RECEIVED HOUSING ALLOWANCE OF $77,000 AND WAS INCLUDED AS TAXABLE COMPENSATION. PART I, LINE 7 THE HEAD OF SCHOOL RECEIVED A NON-FIXED DISCRETIONARY BONUS OF $45,942 AND IT IS APPROVED BY THE BOARD EXECUTIVE COMMITTEE. ALL THE EMPLOYEES ARE ALSO AWARDED A NON-FIXED DISCRETIONARY BONUS BASED ON PERFORMANCE AND ADDITIONAL DUTIES. THESE DECISIONS ARE MADE ON AN ANNUAL BASIS. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2022-03-10 6965000 REFINANCE PRIOR BOND ISSUED 0 0 0 A 303683 6965000 96276 1476339 5392384 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 0 LUKE W FELKER HEAD OF SCHOOL PRIMARY RESIDENCE PURCHASE X 400000 266667 0 1 1 266667 105400 SCHOLARSHIPS FINANCIAL AID X 15 871771 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER INCLUDES THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES PASSED A RESOLUTION TO AUTHORIZE THE AUDIT COMMITTEE TO APPROVE THE FORM 990. THE AUDIT COMMITTEE HELD A SPECIAL MEETING TO REVIEW THE FORM 990 AND PROVIDED A PUBLIC DISCLOSURE COPY OF THE FORM 990 FOR ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. HOWEVER, THE ORGANIZATION WILL ALSO MAKE THE FULL 990 DRAFT ACCESSIBLE TO THE BOARD OF TRUSTEES UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE COI POLICY COVERS BAY'S TRUSTEES AND OFFICERS OR THEIR RELATED PERSONS. THE TRUSTEES AND OFFICERS ARE EXPECTED TO MAKE A FULL DISCLOSURE SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE. ALL BOARD MEMBERS WILL BE NOTIFIED IN WRITING SHOULD ANY CONFLICT OF INTEREST BE IDENTIFIED. THE BOARD WILL FOLLOW THE PROCEDURES IN SECTION 5233 OF THE CALIFORNIA CORPORATIONS CODE IF A TRUSTEE IS FOUND TO BE AN INTERESTED TRUSTEE. THE CHAIR OF THE AUDIT COMMITTEE DISTRIBUTES THE POLICY TO ALL OF THE TRUSTEES FOR THEIR SIGNATURE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DELEGATED ITS AUTHORITY TO REVIEW AND ESTABLISH COMPENSATION FOR THE HEAD OF SCHOOL TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE CHAIR OF THE BOARD, AS CHAIR OF THE EXECUTIVE COMMITTEE, UNDERTOOK A REVIEW OF PUBLICLY AVAILABLE INFORMATION REGARDING HEAD COMPENSATION FOR SELECTED PEER SCHOOLS. IN ADDITION, INFORMATION FROM NAIS AND CAIS ARE ALSO REVIEWED. OTHER KEY EMPLOYEE COMPENSATION WAS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART XI, LINE 9: LOSSES ON UNCOLLECTIBLE PLEDGES -82,809.