2024-07-15T07:43:39-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2022-09-01 232707419 THE ROCK SCHOOL FOR DANCE EDUCATION ROCK 2155517010 1101 SOUTH BROAD STREET PHILADELPHIA PA 19147 PETER STARK PRESIDENT & DIRECTOR 2155517010 2024-07-08 1 PETER STARK 999009999 1 DANIELLE NIHILL P01350943 7819821001 2024-06-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PETER STARK 1101 SOUTH BROAD STREET PHILADELPHIA PA 19147 6278161 0 X WWW.THEROCKSCHOOL.ORG X 1992 PA TO PROVIDE THE HIGHEST QUALITY DANCE TRAINING AND EDUCATIONAL INSTRUCTION. 24 23 96 40 0 0 2169392 751383 4018299 5293123 6337 22291 52876 81092 6246904 6147889 747225 1475760 0 0 2142963 2255152 0 0 349508 2251196 2602420 5141384 6333332 1105520 -185443 5300769 5133715 2603486 2563594 2697283 2570121 X THE ROCK SCHOOL FOR DANCE EDUCATION (THE SCHOOL) IS DEDICATED TO PROVIDING THE HIGHEST QUALITY CLASSICAL BALLET AND DANCE TRAINING, WITH AN EMPHASIS ON THE PREPARATION OF GIFTED STUDENTS FOR CAREERS IN DANCE WITH PROFESSIONAL COMPANIES AND EDUCATION INSTITUTIONS. 0 0 2504677 428996 1372125 DANCE PROGRAM - THE ROCK SCHOOL FOR DANCE EDUCATION IS ONE OF THE WORLD'S FINEST PRE-PROFESSIONAL TRAINING INSTITUTIONS. DANCERS FROM AROUND THE GLOBE HAVE LOOKED TO THE SCHOOL FOR ITS WORLD-CLASS PRE-PROFESSIONAL PROGRAM, FEATURING EXCEPTIONAL FACULTY, INDIVIDUAL ATTENTION, AND A NURTURING ENVIRONMENT. THESE ARE EXEMPLIFIED BY THE SUCCESS OF THE SCHOOL'S ALUMS FOR OVER 60 YEARS.GRADUATES HAVE ASCENDED THE RANKS OF PREMIER DANCE COMPANIES WORLDWIDE AND ON BROADWAY AND LONDON'S WEST END. ROCK STUDENTS CONTINUE TO RECEIVE TOP HONORS IN THE PRIX DE LAUSANNE, YOUTH AMERICA GRAND PRIX, USA INTERNATIONAL BALLET COMPETITION, MOSCOW INTERNATIONAL BALLET COMPETITION, AND BERLIN TANZOLYMP. THE FACULTY INCLUDES DISTINGUISHED DANCERS, INSTRUCTORS, AND CHOREOGRAPHERS. TODAY, THE ROCK SCHOOL IS PROUD TO AWARD ANNUAL SCHOLARSHIPS OF MORE THAN $1.2 MILLION. 1274621 636465 1861903 OTHER PROGRAM SERVICE - AMERICAN AND INTERNATIONAL BOARDING STUDENTS FIND AN INVITING, COMFORTABLE, AND SAFE HOME LIVING AT THE MARINE CLUB DORMITORY ACROSS FROM THE ROCK'S SOUTH PHILADELPHIA LOCATION. THESE RESIDENT AND COMMUTER STUDENTS RECEIVE BOTH DANCE TRAINING AND COLLEGE PREPARATORY ACADEMIC EDUCATION AS PART OF THEIR ROCKSCHOOL EXPERIENCE.THE SCHOOL ALSO HAS A COMMUNITY OUTREACH PROGRAM CALLED ROCKREACH WHICH HAS ENGAGED K-12 PARTICIPANTS FROM UNDERFUNDED COMMUNITIES, INCLUDING TITLE 1, PUBLIC, PRIVATE, AND CHARTER SCHOOLS WITH FEW OR NO ART EDUCATION OFFERINGS IN PHILADELPHIA AND DELAWARE COUNTIES FOR 22 YEARS.ROCKREACH SERVES AT LEAST ONE ENTIRE GRADE PER PROGRAM YEAR, NOT SIMPLY ONE CLASS FROM DIFFERENT GRADE LEVELS) ADDITIONALLY, UPWARDS OF 3,800 STUDENTS EXPERIENCE THE ROCK SCHOOL NUTCRACKER FOR FREE EACH YEAR THROUGH LIVE AND VIRTUAL PRESENTATIONS. THE CITY DANCE PROGRAM MOVES ROCKREACH STUDENTS WITH INTEREST AND APTITUDE FOR MORE FORMAL DANCE STUDY INTO THE SCHOOL'S PROFESSIONAL PROGRAMMING ON SCHOLARSHIP. 1071621 291207 1719825 SUMMER - THE ROCK SCHOOL BALLET INTENSIVE IS A SELECTIVE, AUDITION-ONLY PROGRAM THAT IMMERSES ASPIRING DANCERS IN A COMPREHENSIVE EXPERIENCE WITH A SUPERIOR PERMANENT AND GUEST FACULTY. AN ESTIMATED 1,000 STUDENTS WORLDWIDE AUDITION FOR THE PROGRAM THAT TEACHES APPROXIMATELY 400 STUDENTS. 484147 119092 390586 ROCK WEST - THE ROCK SCHOOL-WEST LOCATION SERVES THE REGION'S SUBURBAN MAINLINE COMMUNITIES FROM WEST CHESTER, PA. THE MAIN LOCATION IN PHILADELPHIA AND THE SATELLITE LOCATION IN WEST CHESTER COLLABORATE, SHARING A UNIFIED CURRICULUM AND FACULTY ALONG WITH JOINT COMPETITION AND STAGE PERFORMANCES. AS WITH ROCK CENTER, THE ROCK WEST BRANCH SCHOOL EXPERIENCE INSTILLS IN STUDENTS' SELF-DISCIPLINE AND AN EAGERNESS TO LEARN, ENRICHING THEIR LIVES REGARDLESS OF THE CAREERS THEY PURSUE. 484147 119092 390586 5335066 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 80 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X PETER STARK 2155517010 1101 SOUTH BROAD STREET PHILADELPHIA PA 19147 PETER STARK DIRECTOR & PRESIDENT 40.00 0.00 X X 126858 0 0 CHRISTOPHER RAPHAELY CHAIRMAN 1.00 0.00 X X 0 0 0 ROBERT ROCK FINANCE CHAIR 1.00 1.00 X X 0 0 0 CLARE PUTNAM POZOS SECRETARY 1.00 0.00 X X 0 0 0 ROBERT L ABRAMOWITZ ESQ TRUSTEE 1.00 0.00 X 0 0 0 LAUREN R BAER TRUSTEE 1.00 0.00 X 0 0 0 MINDY BAIADA TRUSTEE 1.00 0.00 X 0 0 0 JULIA BERGSON-SHILOCK TRUSTEE 1.00 0.00 X 0 0 0 ALEXANDRA BAUER CROUCH TRUSTEE 1.00 0.00 X 0 0 0 REBECCA GASSER TRUSTEE 1.00 0.00 X 0 0 0 LIZA HERZOG TRUSTEE 1.00 0.00 X 0 0 0 JOHN HYMAN TRUSTEE 1.00 0.00 X 0 0 0 VICTORIA KAPLAN TRUSTEE 1.00 0.00 X 0 0 0 J NICOLE MARTIN LAWTON TRUSTEE 1.00 0.00 X 0 0 0 PATRICIA QUINN MCAULEY TRUSTEE 1.00 0.00 X 0 0 0 ED MCDEVITT TRUSTEE 1.00 0.00 X 0 0 0 DAVID MUNSON TRUSTEE 1.00 0.00 X 0 0 0 RONALD J NAPLES TRUSTEE 1.00 0.00 X 0 0 0 CARLA IDA ROCK TRUSTEE 1.00 0.00 X 0 0 0 CARO ROCK CHAIRMAN EMERITUS 1.00 0.00 X 0 0 0 SUSAN ROCK TRUSTEE 1.00 1.00 X 0 0 0 CASEY SATELL TRUSTEE 1.00 0.00 X 0 0 0 JEANNE SCANDURA TRUSTEE 1.00 0.00 X 0 0 0 VIKKI SLOVITER TRUSTEE 1.00 0.00 X 0 0 0 126858 0 0 1 0 0 0 2 85675 58526 239309 367873 58946 751383 TUITION 611600 2761880 2761880 HOUSING/OTHER STUDENT 611600 2008933 2008933 COACHING/COMPETITION 611600 237206 237206 PERFORMANCE AND TICKET 611600 149183 149183 REGISTRATION FEES 611600 88175 88175 47746 47746 5293123 22291 22291 64350 85675 60440 3910 3910 121148 69832 51316 51316 MISCELLANEOUS INCOME 900099 25866 25866 25866 6147889 5344439 0 52067 1475760 1475760 157994 126106 14808 17080 1879448 1500116 176155 203177 76335 60929 7154 8252 141375 112841 13251 15283 73763 73763 9236 9236 68138 51711 16427 28072 20220 5431 2421 99696 75747 8205 15744 835963 783192 38699 14072 33788 32310 1030 448 157434 157434 240406 168285 52889 19232 64659 46765 13122 4772 PROGRAM EXPENSES 322081 322081 REPAIRS AND MAINTENANCE 213158 158427 40136 14595 FOOD AND BEVERAGE 210936 210396 378 162 ULTILITIES 181858 138297 31945 11616 63232 51883 5122 6227 6333332 5335066 648758 349508 332594 476373 94658 90229 213000 9500 879223 247573 32984 53552 10368 45531 7765574 4544641 3307697 3220933 412745 478178 17500 511846 5300769 5133715 413767 245203 590748 450487 428971 401495 150000 150000 1020000 1316409 2603486 2563594 X 2484283 2410621 213000 159500 2697283 2570121 5300769 5133715 -185443 58281 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 450000 450000 5361013 2945211 2415802 262076 259821 2255 1219242 986796 232446 473243 352813 120430 3220933 OPERATING LEASES - RIGHT-TO-USE-ASSETS 487948 DEPOSITS 23898 511846 NOTES PAYABLE TO RELATED PARTY 828000 LEASE LIABILITIES 488409 1316409 X 5079819 58281 219137 -1475760 -1198342 6278161 -130272 -130272 6147889 5206981 219137 130272 349409 4857572 1475760 1475760 6333332 PART X, LINE 2: THE SCHOOL IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. THE SCHOOL FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD HAD NO IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL'S INFORMATIONAL TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS STUDENT SCHOLARSHIPS AND OTHER DISCOUNTS -1,475,760. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECTLY RELATED FUNDRAISING EVENT EXPENSES -60,440. MERCHANDISE COST OF GOODS SOLD -69,832. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECTLY RELATED FUNDRAISING EVENT EXPENSE 60,440. MERCHANDISE COST OF GOODS SOLD 69,832. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS STUDENT SCHOLARSHIPS AND OTHER DISCOUNTS 1,475,760. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ADVERTISEMENTS AND ARTICLES ABOUT THE SCHOOL WHICH APPEAR IN THE MEDIA DURING THE PERIOD OF SOLICITATION FOR STUDENTS INCLUDE A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY. THE RACIALLY NONDISCRIMINATORY POLICY ALSO APPEARS ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 GRANTS FROM PHILADELPHIA, STATE, AND FEDERAL AGENCIES GALA EVENT 150025 85675 64350 12694 21000 26746 150025 85675 64350 12694 21000 26746 60440 3910 1 SCHOLARSHIPS TO STUDENTS 450 1475760 FMV SCHOLARSHIPS PART I, LINE 2: SCHOLARSHIPS ARE GRANTED TO ELIGIBLE STUDENTS. THE SCHOOL MONITORS ALL SCHOLARSHIPS AWARDED BY TRACKING ATTENDANCE, PERFORMANCE AND FINANCIAL NEED BASED ON THE SCHOOL'S ELIGIBILITY REQUIREMENTS ANNUALLY. X INTEREST FORGIVEN 1 58526 FMV X MISC DONATIONS 1 420 FMV 0 0 1 0 PART I, COLUMN (B): THE FIGURE IN COLUMN (B) REPRESENTS THE NUMBER OF DONORS IN THAT CATEGORY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHAIR OF EACH COMMITTEE ESTABLISHED BY THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY POWER OR AUTHORITY AS TO THE FOLLOWING: (1) THE FILLING OF VACANCIES IN THE BOARD OF TRUSTEES (2) THE ADOPTION, AMENDMENT OR REPEAL OF THE BYLAWS (3) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD FORM 990, PART VI, SECTION A, LINE 2 ROBERT ROCK, VICE CHAIRMAN, SUSAN ROCK, TRUSTEE, CARLA IDA ROCK, TRUSTEE, AND CARO ROCK, TRUSTEE, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING BOARD MEMBERS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE SURVEYED AND SIGN A DOCUMENT REGARDING CONFLICTS OF INTEREST ON AN ANNUAL BASIS. IN PRACTICE ROCK SCHOOL STAFF MONITOR ACTIVITIES AND SEE IF THERE ARE ANY CONFLICTS OF INTEREST. THE SCHOOL HAS A BIDDING SYSTEM FOR WORK AND SERVICES AND WOULD FLAG ANY POTENTIAL OR ACTUAL CONFLICTS. THE BOARD IS RESPONSIBLE FOR ENFORCING ANY PROBLEMS THAT ARE TRUSTEE RELATED. ALL EMPLOYEES MUST DISCLOSE ANY POSSIBLE CONFLICTS SO THAT THE SCHOOL MAY ASSESS AND PREVENT POTENTIAL CONFLICTS OF INTEREST FROM ARISING. A POTENTIAL OR ACTUAL CONFLICT OF INTEREST OCCURS WHENEVER AN EMPLOYEE IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR THE EMPLOYEE OR AN IMMEDIATE FAMILY MEMBER (I.E. A SPOUSE OR SIGNIFICANT OTHER, CHILDREN, PARENTS, SIBLINGS) AS A RESULT OF THE SCHOOL'S BUSINESS DEALINGS. ALTHOUGH IT IS NOT POSSIBLE TO SPECIFY EVERY ACTION THAT MIGHT CREATE A CONFLICT OF INTEREST, THIS POLICY SETS FORTH THOSE THAT COULD MOST FREQUENTLY PRESENT PROBLEMS. IF AN EMPLOYEE HAS ANY QUESTIONS WHETHER AN ACTION OF PROPOSED COURSE OF CONDUCT WOULD CREATE A CONFLICT OF INTEREST, HE OR SHE SHOULD IMMEDIATELY CONTACT THE DIRECTORS OF THE SCHOOL TO OBTAIN ADVICE ON THE ISSUE. THE PURPOSE OF THIS POLICY IS TO PROTECT EMPLOYEES FROM ANY CONFLICT OF INTEREST THAT MIGHT ARISE. A VIOLATION OF THIS POLICY WILL RESULT IN IMMEDIATE AND APPROPRIATE DISCIPLINE, UP TO AND INCLUDING IMMEDIATE TERMINATION. PERSPECTIVE BOARD MEMBERS ARE INFORMED THAT THERE SHOULD BE NO CONFLICT OF INTEREST PRIOR TO AGREEING TO ASSUMING BOARD MEMBER POSITION. 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. MILTON AND SHIRLEY ROCK FOUNDATION 1845 WALNUT STREET SUITE 900 PHILADELPHIA PA 19103 222670382 PROVIDE FINANCIAL ASSISTANCE TO 501(C)(3) PUBLIC CHARITIES PA 501(C)(3) PF THE ROCK SCHOOL FOR DANCE EDUCATION 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MILTON AND SHIRLEY ROCK FOUNDATION C 58526 MARKET RATES