2024-05-14T13:02:05-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2022-07-01 951426236 BRENTWOOD SCHOOL BREN 3104769633 100 SOUTH BARRINGTON PLACE LOS ANGELES CA 90049 SUSANNE MCNEIL ENG CHIEF FINANCIAL OFFICER 3104769633 2024-05-13 1 SUSANNE MCNEIL ENG 999009999 0 KAREN LO P02141262 3102732501 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL RIERA 100 SOUTH BARRINGTON PLACE LOS ANGELES CA 90049 72641076 0 X WWW.BWSCAMPUS.COM X 1972 CA INSPIRE STUDENTS TO THINK CRITICALLY & CREATIVELY, ACT ETHICALLY, & SHAPE A FUTURE W/ MEANING. 29 29 546 250 0 0 5968064 9151230 56833951 60112126 671615 913900 115289 147846 63588919 70325102 7353812 7952692 0 0 38238264 40421986 0 0 3209919 20869256 21510533 66461332 69885211 -2872413 439891 172195931 180380940 71229328 77101011 100966603 103279929 X BRENTWOOD INSPIRES EVERY STUDENT TO THINK CRITICALLY AND CREATIVELY, ACT ETHICALLY, AND SHAPE A FUTURE WITH MEANING. THE CORE VALUES ARE TRUST, RESPECT, RESPONSIBILITY, HONESTY, CARING, COMMUNITY, AND DIVERSITY. 0 0 55146678 7952692 60112126 BRENTWOOD SCHOOL IS A VIBRANT AND DIVERSE COMMUNITY WHOSE PURPOSE IS TO PROMOTE PERSONAL AND INTELLECTUAL GROWTH. THE SCHOOL PROVIDES CHALLENGING, ENGAGING PROGRAMS IN A NURTURING LEARNING ENVIRONMENT, DEVOTING CARE AND ATTENTION TO EVERY STUDENT. BRENTWOOD SCHOOL'S OPERATIONS PRINCIPALLY CONSIST OF PROVIDING EDUCATIONAL SERVICES TO ITS STUDENTS. THE SCHOOL'S TOTAL ENROLLMENT IS APPROXIMATELY 1,212 STUDENTS, WITH 912 STUDENTS IN UPPER AND MIDDLE SCHOOLS AND 300 STUDENTS IN THE LOWER SCHOOL. OF THE TOTAL ENROLLMENT IN THE 2022-23 SCHOOL YEAR, 211 RECEIVED FINANCIAL SUPPORT. EACH YEAR IN GRADES 6-12, OVER 200 COURSES ARE OFFERED, INCLUDING APPROXIMATELY 25 AP COURSES. THE AVERAGE NUMBER OF STUDENTS PER GRADE FOR THE UPPER AND MIDDLE SCHOOLS IS 130 STUDENTS. THE 2022-23 GRADUATING CLASS WAS 142 STUDENTS. FOR THE LOWER SCHOOL, THERE ARE APPROXIMATELY 50 STUDENTS PER GRADE. 55146678 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 129 0 1 546 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X SUSANNE MCNEIL ENG 3104769633 100 S BARRINGTON PLACE LOS ANGELES CA 90049 ADAM COHN CHAIR 1.00 X X 0 0 0 LAURA DUDLEY VICE CHAIR 1.00 X X 0 0 0 KYLE HOSHIDE SECRETARY 1.00 X X 0 0 0 DAN STERN TREASURER 1.00 X X 0 0 0 ERIKA ARONSON TRUSTEE 1.00 X 0 0 0 ANISH ASWANI TRUSTEE 1.00 X 0 0 0 WALTER DELPH TRUSTEE 1.00 X 0 0 0 ADAM FISHER TRUSTEE 1.00 X 0 0 0 LAURA GALLAGHER TRUSTEE 1.00 X 0 0 0 THOMAS GORDON TRUSTEE 1.00 X 0 0 0 KELLY GRIFFIN TRUSTEE 1.00 X 0 0 0 RYAN CONVISER GUTIERREZ TRUSTEE 1.00 X 0 0 0 BRYAN HUDSON TRUSTEE 1.00 X 0 0 0 DAVID KOHL TRUSTEE 1.00 X 0 0 0 BRIAN LEE TRUSTEE 1.00 X 0 0 0 JAMES LUSTIG TRUSTEE 1.00 X 0 0 0 MORGAN MALLORY TRUSTEE 1.00 X 0 0 0 MICKEY MANDELBAUM TRUSTEE 1.00 X 0 0 0 SABINA NATHANSON TRUSTEE 1.00 X 0 0 0 BEN NAZARIAN TRUSTEE 1.00 X 0 0 0 ANA PONCE TRUSTEE 1.00 X 0 0 0 EDEN ROMICK TRUSTEE 1.00 X 0 0 0 ALLISON SCHWARTZ TRUSTEE 1.00 X 0 0 0 NINA STANFORD TRUSTEE 1.00 X 0 0 0 RICKY SEUNG TRUSTEE 1.00 X 0 0 0 CECILIA VICTOR TRUSTEE 1.00 X 0 0 0 DOMINIQUE WIRTSCHAFTER TRUSTEE 1.00 X 0 0 0 JEREMY WENOKUR TRUSTEE 1.00 X 0 0 0 SAM YADEGAR TRUSTEE 1.00 X 0 0 0 MICHAEL RIERA HEAD OF SCHOOL 40.00 X 635207 0 72618 SUSANNE MCNEIL ENG CHIEF FINANCIAL OFFICER 40.00 X 217047 0 103368 DAWNMARIE CUNNION ASSOCIATE HEAD OF SCHOOL 40.00 X 303523 0 43935 GENNIFER YOSHIMARU ASSOCIATE HEAD OF SCHOOL 40.00 X 274324 0 65528 BETRINA MOORE-SOUTHALL DIRECTOR OF EQUITY AND INCLUSION 40.00 X 211821 0 10518 DEBORAH MCLEAN LOWER SCHOOL DIRECTOR 40.00 X 194886 0 26025 DAVID FOOTE DEAN OF STUDENTS 40.00 X 159926 0 29152 DANA GONZALEZ UPPER SCHOOL DIRECTOR 40.00 X 163374 0 23083 AMANDA KELSON ATHLETICS DIRECTOR 40.00 X 157511 0 25176 2317619 0 399403 92 0 1 0 SC LOCAL MAINTENANCE LLC PO BOX 22171 NEW HALL CA 91322 GENERAL CONTRACTOR 224299 FOOD JOY CATERING EVENTS 9420 RESEDA BOULEVARD 375 NORTHRIDGE CA 91324 CATERING SERVICES 162228 DFS FLOORING LP 15651 SATICOY STREET VAN NUYS CA 91406 CARPET INSTALLATION 117874 BROWNSTEIN HYATT FARBER SCHRECK LLP PO BOX 172168 DENVER CO 802172168 CONSULTING SERVICES 100388 4 122805 9028425 386098 9151230 TUITION AND FEES 611710 57548811 57548811 OTHER PROGRAM ACTIVITY 611710 1453556 1453556 SUMMER SCHOOL 611710 647980 647980 RETREAT 611710 461779 461779 60112126 913900 913900 613970 122805 542280 71690 71690 1762745 1773694 -10949 -10949 MISCELLANEOUS INCOME 900099 68654 68654 ALUMNI EVENTS 900099 18451 18451 87105 70325102 60112126 0 1061746 7952692 7952692 1679626 1302555 377071 29758294 24923083 3077791 1757420 1253993 1168994 22787 62212 5486293 4975287 291759 219247 2243780 1795024 314129 134627 781002 781002 213459 213459 68113 68113 1650888 296031 701049 653808 468432 468432 1719644 1683958 35686 100976 74055 26757 164 332504 268217 58917 5370 1862409 1862409 4628327 4144993 483334 1391229 1391229 STUDENT ACTIVITIES 2631608 2631608 STUDENT TRANSPORTATION 2460020 2460020 BUILDINGS, GROUNDS AND 2297988 2297988 MISCELLANEOUS 903934 6296 897638 69885211 55146678 11528614 3209919 7379804 2331973 6995061 2270193 15009766 13362511 466677 736663 126671 132967 1104353 1105460 197990007 80613451 118885497 117376556 19222773 29202143 3005329 3147431 0 10715043 172195931 180380940 4225668 3823491 10343317 12001606 37650576 36578747 86444 104702 18923323 13823323 0 10769142 71229328 77101011 X 95019261 95478072 5947342 7801857 100966603 103279929 172195931 180380940 439891 1873435 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 25364290 1110256 2452188 28926734 24470591 3115745 -2222046 25364290 18794366 300000 5376225 24470591 18511508 464015 -171364 9793 18794366 17423975 370680 716853 18511508 0.77800 0.17200 0.05000 0 0 6677636 6677636 154110810 49449909 104660901 17346937 14974934 2372003 14825057 12720098 2104959 5029567 3468510 1561057 117376556 FINANCING RIGHT-OF-USE ASSET 164036 OPERATING RIGHT-OF-USE ASSET 10551007 10715043 LEASE LIABILITY - FINANCE 169938 LEASE LIABILITY - OPERATING 10599204 10769142 X 66019539 1873435 -7952692 -6079257 72098796 -1773694 -1773694 70325102 63706213 1773694 1773694 61932519 7952692 7952692 69885211 PART IV, LINE 2B: THE SCHOOL HAS AGENCY/TRUST ACCOUNTS WHEREBY IT HOLDS FUNDS FOR A VARIETY OF ON-CAMPUS CLUBS, STUDENT ACTIVITIES AND THE PARENT ASSOCIATION. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO SUPPORT THE MISSION OF BRENTWOOD SCHOOL. PART X, LINE 2: THE SCHOOL HAS FAVORABLE DETERMINATION LETTERS INDICATING IT HAS QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL SUPPORT REPORTED NET OF TUITION -7,952,692. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF BOOKSTORE AND LUNCH PROGRAM (INCLUDING CATERING) -1,773,694. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF BOOKSTORE AND LUNCH PROGRAM (INCLUDING CATERING) 1,773,694. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL SUPPORT REPORTED NET OF TUITION 7,952,692. 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 SCHOOL HAS ITS RACIALLY NONDISCRIMINATORY POLICY PUBLISHED IN THE PUBLIC NEWSPAPER. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS 0 0 INVESTMENTS 1528230 0 0 0 0 0 0 1528230 0 1528230 0 0 0 1 0 0 PART III ACCOUNTING METHOD: SPRING BENEFIT 406226 122805 283421 261635 EAGLE WEAR AND EAGLE BOOK 294858 294858 97678 2 35094 35094 44576 736178 122805 613373 403889 403889 209484 1 FINANCIAL SUPPORT 211 7952692 N/A N/A PART I, LINE 2: FINANCIAL SUPPORT IS AWARDED TO ADMITTED STUDENTS BASED ON DEMONSTRATED NEED. NEED IS DETERMINED FROM INFORMATION CONTAINED IN THE PARENTS' FINANCIAL STATEMENT FORM. GRANT FUNDS ARE APPLIED DIRECTLY TO TUITION CHARGES FOR STUDENTS, AS WELL AS OTHER CHARGES SUCH AS RETREATS, BOOKS AND SCHOOL TRIPS. X X 0 0 X X X X X 0 0 0 0 0 0 0 1 0 MICHAEL RIERA HEAD OF SCHOOL 558207 0 50000 0 27000 0 41049 0 31569 0 707825 0 0 0 DAWNMARIE CUNNION ASSOCIATE HEAD OF SCHOOL 276523 0 0 0 27000 0 29456 0 14479 0 347458 0 0 0 GENNIFER YOSHIMARU ASSOCIATE HEAD OF SCHOOL 247324 0 0 0 27000 0 22090 0 43438 0 339852 0 0 0 SUSANNE MCNEIL ENG CHIEF FINANCIAL OFFICER 205672 0 0 0 11375 0 17063 0 86305 0 320415 0 0 0 BETRINA MOORE-SOUTHALL DIRECTOR OF EQUITY AND INCLUSION 201303 0 0 0 10518 0 10518 0 0 0 222339 0 0 0 DEBORAH MCLEAN LOWER SCHOOL DIRECTOR 187101 0 0 0 7785 0 7785 0 18240 0 220911 0 0 0 DAVID FOOTE DEAN OF STUDENTS 132926 0 0 0 27000 0 14673 0 14479 0 189078 0 0 0 DANA GONZALEZ UPPER SCHOOL DIRECTOR 147162 0 0 0 16212 0 7825 0 15258 0 186457 0 0 0 AMANDA KELSON ATHLETICS DIRECTOR 139927 0 0 0 17584 0 14653 0 10523 0 182687 0 0 0 PART I, LINE 1A THE HEAD OF THE SCHOOL IS CONTRACTUALLY REQUIRED TO OCCUPY SCHOOL-OWNED HOUSING ADJACENT TO THE SCHOOL, WHERE HE ALSO REGULARLY ENTERTAINS FOR SCHOOL-RELATED FUNCTIONS. IN ADDITION, FOR THE SCHOOL'S CONVENIENCE, HOUSE CLEANING SERVICES ARE PROVIDED TO MAINTAIN THE RESIDENCE. THE FAIR MARKET VALUE OF THE HOUSING AND PERSONAL SERVICES ARE NOT INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 7 DISCRETIONARY BONUS PAID TO MICHAEL RIERA, HEAD OF SCHOOL, $50,000. A CALIFORNIA INFRASTRUCTURE & ECONOMIC DFV BANK 630304653 2014-09-23 39800000 PAY OFF PRIOR BOND AND CONSTRUCTION 0 0 0 A 314220 39800000 10873008 350000 4174890 24402102 2021 0 1 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 67452 TUITION REMISSION TUITION REMISSION X 30 386098 FMV ON DATE OF GIFT 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REPRESENTS THE NUMBER OF NON-CASH TRANSACTIONS. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE THE EXECUTIVE COMMITTEE SHALL DISCUSS PROBLEMS, ISSUES AND MATTERS REQUIRING DECISION TO BE BROUGHT BEFORE THE BOARD OF TRUSTEES AND PRESENT SUCH PROBLEMS, ISSUES AND MATTERS TO THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD, EXCEPT WITH RESPECT TO: A. THE FILLING OF VACANCIES ON THE BOARD OF TRUSTEES OR IN ANY COMMITTEE WHICH HAS THE AUTHORITY OF THE BOARD; B. THE FIXING OF COMPENSATION OF THE TRUSTEES FOR SERVING ON THE BOARD OR ON ANY COMMITTEE; C. THE AMENDMENT OR REPEAL OF BYLAWS OR THE ADOPTION OF NEW BYLAWS; D. THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD OF TRUSTEES WHICH BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR REPEALABLE; E. THE APPOINTMENT OF ANY OTHER COMMITTEES OF THE BOARD OF TRUSTEES OR THE MEMBERS OF THESE COMMITTEES; F. THE EXPENDITURE OF CORPORATE FUNDS TO SUPPORT A NOMINEE FOR TRUSTEE AFTER THERE ARE MORE PERSONS NOMINATED FOR TRUSTEE THAN CAN BE ELECTED; G. WITH RESPECT TO ANY ASSETS HELD IN CHARITABLE TRUST, THE APPROVAL OF ANY SELF-DEALING TRANSACTION, EXCEPT AS PROVIDED IN CALIFORNIA CORPORATIONS CODE SECTION 5233(D)(3); AND H. THE APPROVAL OF ANY ACTION FOR WHICH THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW ALSO REQUIRES APPROVAL OF THE MEMBERS OR APPROVAL OF A MAJORITY OF ALL MEMBERS. THE EXECUTIVE COMMITTEE SHALL HAVE AT LEAST THREE (3) MEMBERS, WHO SHALL BE ELECTED AMONG THE FOLLOWING MEMBERS OF THE BOARD OF TRUSTEES: THE CHAIRPERSON OF THE BOARD; THE TRUSTEES ACTING AS CHAIRPERSONS FOR EACH STANDING COMMITTEE, WITH THE EXCEPTION OF THE AUDIT COMMITTEE; THE VICE CHAIRPERSON; THE TREASURER; THE SECRETARY; AND SUCH OTHER TRUSTEES AS THE BOARD SHALL SELECT. THE HEAD OF SCHOOL SHALL SERVE AS AN EX OFFICIO NON-VOTING PARTICIPANT AT EACH EXECUTIVE COMMITTEE MEETING. THE BOARD OF TRUSTEES SHALL ELECT THE MEMBERS OF THE EXECUTIVE COMMITTEE BY A MAJORITY VOTE OF THE TRUSTEES THEN IN OFFICE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION SUBMITTED BY MANAGEMENT. ONCE THE DRAFT RETURN IS REVIEWED COMPLETELY BY THE MANAGEMENT, IT IS THEN PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD OF TRUSTEE MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST DOCUMENT ANNUALLY. ALL POTENTIAL CONFLICTS ARE FOLLOWED UP AND NOTED. THESE FORMS ARE KEPT BY THE ASSISTANT TO THE HEAD OF THE SCHOOL. A TRUSTEE WHO IS INVOLVED IN A POTENTIAL CONFLICT OF INTEREST IS NOT ALLOWED TO VOTE ON ANY MATTERS RELATED WITH THE CONFLICT OF INTEREST. FOLLOWING DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD CHAIR SHALL DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS, AND, IF SO, THE CHAIR SHALL REFER THE MATTER TO THE AUDIT COMMITTEE, WHICH SHALL DETERMINE HOW BEST TO PROTECT THE SCHOOL'S INTERESTS. THE CHAIR OF THE BOARD SHALL DISCLOSE HIS OR HER OWN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO THE CHAIR OF THE AUDIT COMMITTEE, WHO SHALL DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS AND, IF SO, REFER THE MATTER TO THE AUDIT COMMITTEE, WHICH SHALL DETERMINE HOW BEST TO PROTECT THE SCHOOL'S INTERESTS. PROCEEDINGS ARE DOCUMENTED AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE HEAD OF THE SCHOOL. DETERMINATIONS ARE MADE BY COMPARISONS WITH DATA OBTAINED FROM CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS (CAIS) AND INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION (CAL ISBOA). THE DELIBERATION AND DECISION ARE DOCUMENTED. THE PROCESS OCCURED IN 2021. THE AUDIT COMMITTEE MEETS AS NEEDED TO DETERMINE THE SALARIES OF OTHER OFFICERS AND KEY EMPLOYEES THROUGH REVIEWING ANNUAL SALARY SURVEYS FOR PEER SCHOOLS . THE DELIBERATION AND DECISION ARE DOCUMENTED. THE PROCESS OCCURED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.