2024-05-15T15:32:15-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1188 PADRE DRIVE STE 101 SALINAS CA 93901 990 2022-07-01 941461062 THE YORK SCHOOL YORK 8313727338 9501 YORK ROAD MONTEREY CA 93940 RICH HAMILTON TREASURER 8313727338 2024-05-10 1 RICH HAMILTON 999009999 1 KIELY HOLCOMB CPA P01430569 8317596300 2024-05-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DOUGLAS KEY 9501 YORK ROAD MONTEREY CA 93940 9353330 0 X YORK.ORG X 1959 CA TO OPERATE AS A COEDUCATIONAL, INDEPENDENT, NONPROFIT EDUCATIONAL INSTITUTION. 17 17 80 100 0 0 1998193 1411603 7164710 6983701 684935 357381 918322 41355 10766160 8794040 2443618 2481485 0 0 4751275 4654393 0 0 776395 2676236 3142304 9871129 10278182 895031 -1484142 21119645 20584164 3624010 3885589 17495635 16698575 YORK SCHOOL IS AN AWARD-WINNING, PRIVATE, COED COLLEGE-PREP SCHOOL FOR GRADES 8-12, THAT DEVELOPS CONFIDENT AND AUTHENTIC LEADERS. WE OFFER AN ACADEMICALLY CHALLENGING EXPERIENTIAL PROGRAM FOR BRIGHT, KIND, AND DRIVEN STUDENTS IN AN INCLUSIVE, DIVERSE COMMUNITY. 0 0 7963684 2481485 7008691 OFFER RIGOROUS ACADEMIC PROGRAMS, ROBUST ATHLETIC TRAINING, AND INNOVATIVE VISUAL AND PERFORMING ARTS EDUCATION TO STUDENTS IN GRADES 8-12. 7963684 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 80 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X PATRICIA DOON 8313727338 9501 YORK ROAD MONTEREY CA 93940 DOUGLAS KEY HEAD OF SCHOOL 50.00 X 241479 0 40782 FANA OLDFIELD DIR. OF FINANCE & OPER. (THRU 6/23) 50.00 X 166807 0 20362 ERIN WHITE DIRECTOR OF PHILANTHROPY 40.00 X 154558 0 19878 JONATHAN ZELJO DIRECTOR OF TEACHING & LEARNING 40.00 X 126730 0 16893 KEVIN BROOKHOUSER DIRECTOR OF TECHNOLOGY 40.00 X 118694 0 18085 MICHAEL BORROWMAN FACULTY 40.00 X 114439 0 16279 PAMELA DURKEE FACULTY 40.00 X 102692 0 16434 PATRICIA DOON DIRECTOR OF FINANCE & OPERATIONS 50.00 X 0 0 0 NORELLE BOYCE CHAIRMAN 10.00 X X 0 0 0 GIFF LEHMAN VICE PRESIDENT 5.00 X X 0 0 0 RICH HAMILTON TREASURER 5.00 X X 0 0 0 GREG JAMISON SECRETARY 2.00 X X 0 0 0 JAVIER ALDAPE TRUSTEE 2.00 X 0 0 0 LUCINDA ASHBY EX OFFICIO TRUSTEE 2.00 X 0 0 0 SCOTT FUJITA EX OFFICIO TRUSTEE 2.00 X 0 0 0 ELLEN GAUCHER TRUSTEE 2.00 X 0 0 0 DEBBIE HALE TRUSTEE 2.00 X 0 0 0 PAUL MATSUI TRUSTEE 2.00 X 0 0 0 BEN NURSE TRUSTEE 2.00 X 0 0 0 EDDIE TAKASHIMA TRUSTEE 2.00 X 0 0 0 ANA TOLEDO TRUSTEE (THRU 4/2023) 2.00 X 0 0 0 LOUIE DIAZ-INFANTE TRUSTEE 2.00 X 0 0 0 AMY GRAMES TRUSTEE 2.00 X 0 0 0 MARK KERMAN TRUSTEE 2.00 X 0 0 0 CHRISTINE LEE TRUSTEE 2.00 X 0 0 0 HEATHER OLIVER CO CHAIR OF PHILANTHROPY & COMM. PSHIP COMMITTEE 2.00 X 0 0 0 KEN SCATES BUILDING & GROUNDS COMMITTEE CHAIR 5.00 X 0 0 0 1025399 0 148713 7 0 1 0 UNIFIED BUILDING MAINTENANCE PO BOX 10514 SALINAS CA 939127514 JANITORIAL 170339 KALIX MARKETING 924 MONROE MANOR ROAD STEVENSVILLE MD 21666 MARKETING 137675 2 1411603 16357 1411603 TUITION 611600 6827715 6827715 SCHOOL FEES 611600 134548 134548 STUDENT ACTIVITY INCOM 611600 20828 20828 STUDENT LOAN INTEREST 611600 610 610 6983701 281301 281301 16365 0 16365 16365 16365 635370 559290 76080 76080 76080 OTHER INCOME 611600 24990 24990 24990 8794040 7008691 0 373746 2481485 2481485 525315 525315 3393470 2623528 405670 364272 108676 84435 10554 13687 343551 251388 56158 36005 283381 202685 56072 24624 98850 98850 48959 48959 30257 30257 289960 5750 62757 221453 64754 14737 13952 36065 528080 394563 96938 36579 4114 4114 800774 792159 8615 22587 22587 28669 14261 8787 5621 95265 95265 595022 497619 97403 50931 50931 STUDENT ACTIVITY EXPENS 333984 333984 PRINTING AND PUBLICATIO 49675 17202 8081 24392 FOOD AND BEVERAGE 35759 17593 7501 10665 SECURITY 35046 35046 29618 24352 2234 3032 10278182 7963684 1538103 776395 1006165 697207 2502494 2058395 219983 222667 3783 204343 23173 213 74504 111878 17822079 12121734 6275271 5700345 10847826 11404778 166233 184551 21119645 20584164 177404 528958 861424 869090 2584584 2487541 598 0 3624010 3885589 X 6214024 4787544 11281611 11911031 17495635 16698575 21119645 20584164 X -1484142 861727 -188574 13929 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10815086 15760 1161855 268103 589667 29510 11105421 12116605 1063441 -1804412 389670 139270 31608 10815086 10262661 74709 2429223 456375 164695 28918 12116605 10068505 186371 435725 293003 108527 26410 10262661 9439121 351720 604792 217066 84443 25619 10068505 0.01000 0.67000 0.32000 1 0 543382 543382 15227388 10428880 4798508 1066216 820686 245530 985093 872168 112925 5700345 X 7157954 861727 13929 875656 6282298 30257 2481485 2511742 8794040 7766440 0 7766440 30257 2481485 2511742 10278182 PART V, LINE 4: YORK SCHOOL'S ENDOWMENT FUNDS ARE ESTABLISHED FOR LONG-TERM INVESTMENT HELD IN PERPETUITY FOR THE PURPOSE OF FUNDING: THE FINANCIAL AID/SCHOLARSHIP PROGRAM, THE MAJOR REPAIR AND MAINTENANCE OF THE SCHOOL'S BUILDING AND GROUNDS, THE PROFESSIONAL GROWTH OF THE SCHOOL'S FACULTY AS WELL AS THE FINE ARTS PROGRAM. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM THE STATE FRANCHISE TAX UNDER CALIFORNIA REVENUE AND TAXATION CODE 23701(D), BUT IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME WHEN EARNED. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE SCHOOL'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PRESENT VALUE OF TRUST 13,929. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 2,481,485. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS & SCHOLARSHIPS 2,481,485. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE YORK SCHOOL'S NONDISCRIMINATORY POLICIES ARE WELL DOCUMENTED THROUGH LOCAL FORUMS, SEMINARS, BROCHURES, NEWSLETTERS, OPEN HOUSES, PRESS RELEASES AND SOLICITATION LETTERS. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A RACIALLY DIVERSE COMMUNITY, BUT HAVE NOT BEEN COLLECTING SPECIFIC DATA ON RACIAL COMPOSITION OF STUDENTS, FACULTY, OR STAFF. THE SCHOOL IS INSTITUTING A PROCESS TO COLLECT DATA STARTING IN FISCAL YEAR 2024. 1 FINANCIAL AID 104 2481485 COST OF TUITION TUITION PART I, LINE 2: FINANCIAL AID AWARDS BASED ON NEED TO STUDENTS. SCHOLARSHIP CHECKS ARE WRITTEN DIRECTLY TO THE EDUCATIONAL INSTITUTION. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DOUGLAS KEY HEAD OF SCHOOL 241479 0 0 0 0 0 5170 0 35612 0 282261 0 0 0 FANA OLDFIELD DIR. OF FINANCE & OPER. (THRU 6/23) 166807 0 0 0 0 0 8266 0 12096 0 187169 0 0 0 ERIN WHITE DIRECTOR OF PHILANTHROPY 154558 0 0 0 0 0 7654 0 12224 0 174436 0 0 0 PART I, LINE 1A HOUSE CLEANING SERVICES FOR RESIDENCE OWNED BY SCHOOL AND OCCUPIED BY HEAD OF SCHOOL AND FAMILY AS CONDITION OF EMPLOYMENT. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES MAY, BY RESOLUTION ADOPTED BY A MAJORITY OF THE TRUSTEES THEN IN OFFICE, CREATE ANY NUMBER OF BOARD COMMITTEES, EACH CONSISTING OF TWO OR MORE TRUSTEES, AND ONLY OF TRUSTEES, TO SERVE AT THE PLEASURE OF THE BOARD. A NON-TRUSTEE MAY BE APPOINTED TO A BOARD COMMITTEE AS AN ADVISOR TO THE COMMITTEE. APPOINTMENTS TO ANY BOARD COMMITTEE SHALL BE MADE BY THE BOARD CHAIR. BOARD COMMITTEES MAY BE GIVEN ALL THE AUTHORITY OF THE BOARD, EXCEPT FOR THE POWERS TO: A. SET THE NUMBER OF TRUSTEES WITHIN A RANGE SPECIFIED IN THESE BYLAWS; B. ELECT TRUSTEES OR REMOVE TRUSTEES WITHOUT CAUSE; C. FILL VACANCIES ON THE BOARD OF TRUSTEES OR ON ANY BOARD COMMITTEE; D. FIX COMPENSATION OF TRUSTEES FOR SERVING ON THE BOARD OR ANY BOARD COMMITTEE; E. AMEND OR REPEAL THESE BYLAWS OR ADOPT NEW BYLAWS; F. ADOPT AMENDMENTS TO THE ARTICLES OF INCORPORATION OF THE CORPORATION; G. AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF TRUSTEES; H. CREATE ANY OTHER BOARD COMMITTEES OR APPOINT THE MEMBERS OF ANY BOARD COMMITTEES; I. APPOINT, HIRE, DISMISS OR TERMINATE THE HEAD OF SCHOOL, OR TERMINATE OR MODIFY THE EMPLOYMENT AGREEMENT WITH THE HEAD OF SCHOOL; OR J. APPROVE ANY MERGER, REORGANIZATION, VOLUNTARY DISSOLUTION, OR DISPOSITION OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION. THE BOARD OF TRUSTEES MAY ADOPT RULES FOR THE GOVERNANCE OF ANY BOARD OR ADVISORY COMMITTEE NOT INCONSISTENT WITH THE PROVISIONS OF THESE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PREPARED BY YORK SCHOOL'S INDEPENDENT ACCOUNTING FIRM. THE ACCOUNTING FIRM SENDS THE FORM 990 IN ITS DRAFT FORMAT TO YORK SCHOOL'S DIRECTOR OF FINANCE AND OPERATIONS. THE AUDIT AND FINANCE COMMITTEE MEMBERS MEET WITH THE HEAD OF SCHOOL AND THE DIRECTOR OF FINANCE AND OPERATIONS TO REVIEW THE FORM 990. AFTER THIS JOINT REVIEW, CORRECTIONS ARE MADE, IF ANY, THEN THE FINAL FORM 990 IS PROVIDED TO THE GENERAL BOARD. FORM 990, PART VI, SECTION B, LINE 12C YORK SCHOOL'S EMPLOYEES ARE REQUIRED TO CONDUCT THEMSELVES WITH INTEGRITY IN STRICT COMPLIANCE WITH THE LETTER AND SPIRIT OF THE LAW AND ADHERE TO THE HIGHEST PRINCIPLES OF LOYALTY AND BUSINESS ETHICS. EMPLOYEES SHOULD AVOID SITUATIONS WHERE THEIR PRIVATE INTEREST, OR THAT OF THE MEMBERS OF THEIR FAMILY, CONFLICT WITH THE INTEREST OF YORK SCHOOL AS SET FORTH MORE FULLY IN THIS HANDBOOK. A CONFLICT OF INTEREST EXISTS WHEN THE EMPLOYEE'S LOYALTIES OR ACTIONS ARE DIVIDED BETWEEN YORK SCHOOL'S INTERESTS AND THOSE OF ANOTHER, SUCH AS A COMPETITOR, SUPPLIER, DONOR, TRUSTEE, STUDENT, OR PARENT. EMPLOYEES ARE REQUIRED TO DEVOTE THEIR FULL TIME AND ATTENTION TO YORK SCHOOL'S BUSINESS WHILE AT WORK. EMPLOYEES MAY NOT CONDUCT PERSONAL BUSINESS OR BUSINESS FOR ANOTHER EMPLOYER DURING THEIR SCHEDULED WORKING HOURS. THE PRODUCTS, DESIGNS, SUPPLIES, IDEAS, AND DATA OF YORK SCHOOL ARE THE PROPERTY OF YORK SCHOOL AND SHOULD NEVER BE GIVEN TO AN OUTSIDE AGENCY OR INDIVIDUAL EXCEPT WITH PRIOR AUTHORIZATION BY THE HEAD OF SCHOOL. ANY IMPROPER TRANSFER OF MATERIALS OR DISCLOSURE OF INFORMATION, EVEN THOUGH IT IS NOT APPARENT THAT YOU HAVE PERSONALLY GAINED BY SUCH ACTION, CONSTITUTES UNACCEPTABLE CONDUCT AND CONSTITUTES A CONFLICT OF INTEREST. EMPLOYEES WHO PARTICIPATE IN SUCH A PRACTICE WILL BE SUBJECT TO DISCIPLINARY ACTION, UP TO AND INCLUDING POSSIBLE TERMINATION OF EMPLOYMENT. AN EMPLOYEE INVOLVED IN ANY OF THE SITUATIONS DESCRIBED IN THIS POLICY SHOULD IMMEDIATELY AND FULLY DISCLOSE THE RELEVANT CIRCUMSTANCES TO THE HEAD OF SCHOOL FOR A DETERMINATION AS TO WHETHER A POTENTIAL OR ACTUAL CONFLICT EXISTS. IF AN ACTUAL OR POTENTIAL CONFLICT IS DETERMINED, YORK SCHOOL MAY TAKE WHATEVER CORRECTIVE ACTION IS APPROPRIATE ACCORDING TO THE CIRCUMSTANCES, UP TO AND INCLUDING TERMINATION. FAILURE TO COMPLY WITH THIS POLICY AND COOPERATE IN DISCLOSING FACTS SHALL CONSTITUTE GROUNDS FOR DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. EMPLOYEES MAY NOT TUTOR ENROLLED STUDENTS FOR PAY, NOR SOLICIT STUDENT OR PARENT PATRONAGE FOR PRIVATE VENTURES INCLUDING TRAVEL AND FIELD TRIPS WITHOUT THE EXPRESS APPROVAL OF THE HEAD OF SCHOOL. THE HEAD OF SCHOOL OR THE DEAN OF STUDENTS MUST APPROVE ALL STUDENT TRAVEL EXPERIENCES. EMPLOYEES MAY NOT SPONSOR FUND-RAISING PROJECTS WITHOUT THE CONSULTATION OF THE DIRECTOR OF ADVANCEMENT. ALL GIFTS TO THE SCHOOL, OF WHATEVER KIND, MUST BE REPORTED TO THE ADVANCEMENT OFFICE. NOTHING IN THIS POLICY IS INTENDED TO INTERFERE WITH EMPLOYEES' RIGHTS TO PARTICIPATE IN CONCERTED ACTIVITY SUCH AS COMMUNICATING WITH THEIR CO-WORKERS REGARDING THEIR WAGES, HOURS, OR TERMS AND CONDITIONS OF EMPLOYMENT, OR WITH ANY OTHER RIGHTS PROTECTED UNDER THE NATIONAL LABOR RELATIONS ACT. THE BOARD OF DIRECTORS HAS A SEPARATE CONFLICT OF INTEREST POLICY. A COMMITTEE CONSISTING OF THE CHAIRMAN OF THE BOARD, THE CHAIR OF THE TRUSTEE COMMITTEE, AND A THIRD MEMBER OF THE BOARD, TO BE APPOINTED BY THE CHAIRMAN OF THE BOARD, SHALL CONSTITUTE THE CONFLICTS COMMITTEE. ANNUALLY, EACH TRUSTEE AND OTHER INTERESTED PARTY SHALL REVIEW THE POLICY, COMPLETE AND SIGN THE DISCLOSURE STATEMENT. THE CONFLICTS COMMITTEE REVIEW ALL DISCLOSURE STATEMENTS AND ADDRESS AND RESOLVE ALL ISSUES. IF ONE OF THE MEMBERS OF THE CONFLICTS COMMITTEE HAS DISCLOSED A POTENTIAL CONFLICT, THEN THE OTHER TWO MEMBERS SHALL APPOINT A THIRD TRUSTEE TO REVIEW THE ISSUES RAISED BY THE MEMBERS' POTENTIAL CONFLICT. A SUMMARY REPORT IS PREPARED FOR THE BOARD OF ALL FINDINGS REGARDING CONFLICT TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 GUIDANCE AND EVALUATION OF THE HEAD OF SCHOOL PROCEEDS FROM THE WORK OF THE HEAD OF SCHOOL COMMITTEE. AFTER COMMITTEE MEMBERS TAKE INTO ACCOUNT HEAD OF SCHOOL'S PERFORMANCE AND COMPENSATION DATA FROM COMPARABLE SCHOOLS LOCALLY, STATEWIDE AND NATIONALLY, THEY BRING RECOMMENDATIONS TO THE GENERAL BOARD TO DETERMINE THE COMPENSATION AMOUNT FOR THE HEAD OF SCHOOL. FOR THE DIRECTOR OF FINANCE AND OPERATIONS, THE BOARD'S FINANCE COMMITTEE IS PROVIDED WITH COMPARABLE SCHOOLS' DIRECTOR OF FINANCE AND OPERATIONS COMPENSATION STATISTICAL DATA ON NATIONAL, STATE AND LOCAL LEVELS. THE FINANCE COMMITTEE MEMBERS REVIEW THE DATA INDEPENDENTLY AND ADVISE THE BOARD OF TRUSTEES ON THE REASONABLENESS AND APPROPRIATENESS OF THE COMPENSATION FOR THE DIRECTOR OF FINANCE AND OPERATIONS. ALL DECISIONS ARE DOCUMENTED AND THE COMPENSATION EVALUATIONS OCCUR WHEN THE POSITIONS ARE BEING HIRED. FORM 990, PART VI, SECTION C, LINE 19 SCHOOL INFORMATION AND OTHER DOCUMENTS ARE MADE AVAILABLE UPON INDIVIDUAL REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PRESENT VALUE OF TRUSTS 13,929. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8, RECONCILIATION OF NET ASSETS: PRIOR PERIOD ADJUSTMENT RESULTS FROM BEGINNING NET ASSETS BEING RESTATED ON THE FINANCIAL STATEMENTS DUE TO PREVIOUSLY NOT ACCRUING FOR FACULTY MEMBER PAYROLL EXPENSES FOR THE MONTH OF JULY. THE IMPACT OF THE RESTATEMENT WAS AN INCREASE TO THE SCHOOL'S PAYROLL EXPENSES AND A DECREASE IN NET ASSETS IN THE AMOUNT OF $188,574.