2026-08-20T11:05:01-05:00 2024-06-30 881478669 CBIZ ADVISORS LLC 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 990 2023-07-01 941666217 THE CHARLES ARMSTRONG SCHOOL CHAR 6505920780 1405 SOLANA DRIVE BELMONT CA 94002 SUSAN RAYMOND CFOO 6505920780 2026-08-20 1 1 ROGER BULOSAN P00221282 4154326200 2026-08-19 2023 2025-03-06 01:10:19Z X SUSAN RAYMOND 1405 SOLANA DRIVE BELMONT CA 94002 15588628 0 X WWW.CHARLESARMSTRONG.ORG X 1968 CA TO PROVIDE SPECIALIZED EDUCATION TO STUDENTS WITH SPECIFIC LANGUAGE DISABILITIES, MAINLY, DYSLEXIA. 15 15 119 36 0 0 1410460 1349090 12711142 13385866 442157 516592 89365 149685 14653124 15401233 2000446 1893335 0 0 10239463 11072918 0 0 637239 2670081 2745125 14909990 15711378 -256866 -310145 29715082 30999696 12188319 12538989 17526763 18460707 CHARLES ARMSTRONG SCHOOL UNLOCKS THE UNIQUE POTENTIAL OF STUDENTS WITH DYSLEXIA AND RELATED LEARNING DIFFERENCES, CHANGING THE TRAJECTORY OF THEIR LIVES. 0 0 11980172 1893335 13535551 THE SCHOOL PROVIDES SPECIAL EDUCATIONAL SERVICES FOR APPROXIMATELY 235 STUDENTS, GRADE 2-8, WITH SPECIFIC LANGUAGE DISABILITIES, PRIMARILY DYSLEXIA. 11980172 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 119 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X SUSAN RAYMOND 6505927570 1405 SOLANA DRIVE BELMONT CA 94002 KATIE STOREY TRUSTEE 1.00 X 0 0 0 JENNA ELLIS TRUSTEE - VICE CHAIR 1.00 X X 0 0 0 NICOLE BLACK TRUSTEE 1.00 X 0 0 0 BETSY BERMAN TRUSTEE - SECRETARY 1.00 X X 0 0 0 OMAR AGUILAR TRUSTEE - TREASURER 1.00 X X 0 0 0 ERIC BLUESTEIN TRUSTEE 1.00 X 0 0 0 KIM BOTTOMS TRUSTEE 1.00 X 0 0 0 FARAH CHAMPSI TRUSTEE 1.00 X 0 0 0 MICHAEL GLASER TRUSTEE 1.00 X 0 0 0 MATT GIORGIO TRUSTEE 1.00 X 0 0 0 ORI KATZ TRUSTEE 1.00 X 0 0 0 RAQUEL GARCIA MCGOVERN TRUSTEE 1.00 X 0 0 0 MARK MOORE TRUSTEE - BOARD CHAIR 1.00 X X 0 0 0 JAY MALONEY TRUSTEE 1.00 X 0 0 0 LILY PANYACOSIT SHIELDS TRUSTEE 1.00 X 0 0 0 NEIL TUCH HEAD OF SCHOOL 40.00 X 323393 0 44396 JULIE SCHILLING CFO (TO 4/2024) 40.00 X 222741 0 20378 SARAH FOX DIRECTOR OF LOWER SCHOOL 40.00 X 163069 0 24068 ELISSA WHORL CHIEF OF STAFF 40.00 X 156718 0 25385 MARY CUNNINGHAM DIRECTOR OF TEACHING & LEARNING 40.00 X 160778 0 24785 ANDREA GHORAI DIRECTOR OF ADVANCEMENT 40.00 X 206288 0 19467 BRIAN BARISH DIRECTOR OF ADMISSIONS 40.00 X 155278 0 22499 BRANDON LEE DIRECTOR OF MIDDLE SCHOOL 40.00 X 155478 0 10072 AN PHAN DIRECTOR OF DEIB 40.00 X 154528 0 7709 1698271 0 198759 39 0 1 0 0 48919 1300171 1349090 TUITION REVENUE 611600 12932120 12932120 SUMMER SCHOOL 611600 338864 338864 DAY CARE 611600 114882 114882 13385866 495637 495637 72536 51581 20955 20955 20955 135814 48919 135814 0 OTHER REVENUE 611600 149685 149685 149685 15401233 13535551 0 516592 1893335 1893335 694135 193560 453588 46987 8169236 6908735 886301 374200 398260 328257 59947 10056 1139933 899495 185005 55433 671354 543797 87276 40281 41531 41531 330792 330792 101945 80669 17204 4072 48741 9184 39557 31938 27480 50 4408 220109 23820 196289 174999 52946 122053 123137 94803 23530 4804 515910 280655 235255 105537 105537 CURRICULUM AND SUPPLIES 519872 519872 OTHER EXPENSES 174328 15718 119845 38765 MAINTENANCE AND CUSTODI 156976 156976 RECRUITING 86664 86664 112646 21182 72788 18676 15711378 11980172 3093967 637239 1415773 2514261 558005 139384 36000 5288235 5642504 107467 57575 13229167 7099690 6121363 6129477 16177401 16511690 10838 4805 29715082 30999696 1332364 1455708 10855955 11083281 12188319 12538989 X 13551104 13731417 3975659 4729290 17526763 18460707 29715082 30999696 -310145 1244089 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3119403 251 441496 142436 3418714 2932938 100 319021 132656 3119403 3606016 1000 -541677 132401 2932938 2995658 400 734846 124888 3606016 2953956 350 158502 117150 2995658 0.72000 0.28000 0 0 361420 361420 7782567 4400936 3381631 2135582 908377 1227205 2119677 1474295 645382 829921 316082 513839 6129477 X 14751987 1244089 1244089 13507898 1893335 1893335 15401233 13818043 0 13818043 1893335 1893335 15711378 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF 10 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THESE NET ASSETS INCLUDE GIFTS WITH RESPECT TO WHICH DONORS HAVE STIPULATED, AS A CONDITION IN THE GIFT INSTRUMENT THAT THE PRINCIPAL IS TO BE HELD INDEFINITELY. THE MILFORD-HENRY ENDOWMENT FUND (THE "FUND") WAS ESTABLISHED DURING THE YEAR ENDED JUNE 30, 1995. THE FUND WAS ESTABLISHED WITH THE UNDERSTANDING THAT, SHOULD THE SCHOOL MERGE WITH ANOTHER ORGANIZATION OR CEASE TO EXIST, THE CORPUS OF THE FUND WILL REVERT TO THE EUGENE WATSON MILFORD ENDOWMENT FUND AT FURMAN UNIVERSITY, GREENVILLE, SOUTH CAROLINA. ENDOWMENT EARNINGS ARE RESTRICTED AS FOLLOWS: TO SUPPORT STUDENT SCHOLARSHIPS O HARVEY FAMILY FINANCIAL AID ENDOWMENT O BILL MATTISON ENDOWMENT FUND O FINANCIAL ASSISTANCE ENDOWMENT O RICHARD M. BOTLEY AND MALVINA BOTLEY SCHOLARSHIP ENDOWMENT FUND O MARK COPLEN SANTANA SCHOLARSHIP ENDOWMENT FUND TO SUPPORT TEACHERS' RETENTION AND RECRUITMENT O TEACHER RETAINMENT AND RECRUITMENT ENDOWMENT TO SUPPORT STUDENT ENRICHMENT O CHARLES DORSEY MEMORIAL ENDOWMENT THE ENDOWMENT EARNINGS FROM THE SCHOOL ENDOWMENT FUND, MATTISON ENDOWMENT FUND AND THE MILFORD-HENRY ENDOWMENT FUND HAVE NO PURPOSE RESTRICTIONS. INTERPRETATION OF RELEVANT LAW THE BOARD OF TRUSTEES OF THE SCHOOL HAS INTERPRETED CALIFORNIA'S ENACTED VERSION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE SCHOOL CLASSIFIES AS PERMANENT NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED AS PERMANENT ENDOWMENT IS CLASSIFIED AS EXPENDABLE RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE SCHOOL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE SCHOOL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND (2) THE PURPOSES OF THE SCHOOL AND THE DONOR-RESTRICTED ENDOWMENT FUND (3) GENERAL ECONOMIC CONDITIONS (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS (6) OTHER RESOURCES OF THE SCHOOL (7) THE INVESTMENT POLICIES OF THE SCHOOL. RETURN OBJECTIVES AND RISK PARAMETERS THE SCHOOL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY OR FOR DONOR-SPECIFIED PERIODS OR PURPOSES. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE DONOR RESTRICTED ENDOWMENT FUNDS SHALL BE INVESTED WITH THE OBJECTIVES OF SAFETY OF CORPUS, GROWTH, AND RETURN AND MAY BE INVESTED IN ANY NUMBER OF AUTHORIZED INVESTMENT TOOLS THAT MEET THESE OBJECTIVES. THE INVESTMENT GOAL OF THESE FUNDS IS TO OBTAIN A MINIMUM TOTAL RATE OF RETURN EQUAL TO A COMPARABLE MARKET INDEX, WHILE NOT INCURRING MORE RISK THAN SUCH INDEX. STRATEGIES EMPLOYED FOR ACHIEVING OBJECTIVES TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE PERFORMANCE OF THESE INVESTMENTS IS MEASURED AGAINST ESTABLISHED EQUITY AND FIXED INCOME INDICES TO PROVIDE FOR THE (A) PRESERVATION OF CAPITAL, (B) CURRENT INCOME, AND (C) LONG-TERM GROWTH OF CAPITAL AND INCOME. TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE SCHOOL RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE SCHOOL TARGETS A DIVERSIFIED ASSET ALLOCATION OF 30% TO 42% DOMESTIC EQUITIES, 20% TO 28% INTERNATIONAL EQUITIES, 21% TO 35% U.S. BONDS AND 9% TO 15% INTERNATIONAL BONDS. SPENDING POLICY AND INVESTMENT OBJECTIVES ALL INTEREST, DIVIDENDS, AND CAPITAL GAINS SHALL BE REINVESTED IN THE ENDOWMENT. IT IS THE POLICY OF THE SCHOOL TO ANNUALLY PAYOUT 4% OF THE TRAILING TWELVE QUARTERS' AVERAGE OF THE ENDOWMENT'S TOTAL MARKET ASSET VALUE, WITH THE EXPECTATION OVER TIME THAT THE TOTAL RETURN FROM INVESTMENTS WILL EXCEED THE ENDOWMENT'S SPENDING POLICY, THUS ALLOWING REAL GROWTH OF ENDOWMENT ASSETS. THE RATE MAY BE ADJUSTED UPWARDS OR DOWNWARDS BASED ON THIS MONITORING, BY UNUSUAL MARKET CONDITIONS, OR BY THE VOTE OF THE BOARD OF TRUSTEES. FROM TIME TO TIME, THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS MAY FALL BELOW THE LEVEL THAT THE DONOR OR UPMIFA REQUIRES THE SCHOOL TO RETAIN AS A FUND OF PERPETUAL DURATION. THE SCHOOL HAS A POLICY THAT PERMITS SPENDING FROM UNDERWATER ENDOWMENT FUNDS DEPENDING ON THE DEGREE TO WHICH THE FUND IS UNDERWATER UNLESS OTHERWISE PRECLUDED BY DONOR INTENT OR RELEVANT LAWS AND REGULATIONS. AT JUNE 30, 2024, THERE WERE NO SUCH DEFICIENCIES. THE ENDOWMENT'S OBJECTIVE IS TO PRESERVE CAPITAL AND NOT INVADE ITS PRINCIPAL. WHILE IT IS THE INTENT TO MEET THIS POLICY, AT ANY TIME, IF CIRCUMSTANCES DICTATE A SHORT-TERM EXTRAORDINARY NEED FOR CASH, THE SPENDING RATE, OR METHODOLOGY MAY BE CHANGED UPON APPROVAL OF THE BOARD OF TRUSTEES. THIS IS CONSISTENT WITH THE SCHOOL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS 1,863,900. SUMMER SCHOOL FIN. AID NETTED AGAINST REVENUE ON AUDITED FINACIAL STATEMENTS 29,435. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS 1,863,900. SUMMER SCHOOL FIN. AID NETTED AGAINST REVENUE ON AUDITED FINACIAL STATEMENTS 29,435. 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'S NONDISCRIMINATORY POLICY IS STATED IN THE WEBSITE UNDER ADMISSIONS: HTTPS://WWW.CHARLESARMSTRONG.ORG/ADMISSIONS COMMUNITY FUNDRAISING 184733 48919 135814 903 10860 34476 2000 87575 184733 48919 135814 903 10860 34476 2000 87575 135814 0 1 FINANCIAL AID GRANTS FOR TUITION ASSISTANCE 63 1893335 FMV TUITION ASSISTANCE PART I, LINE 2: FINANCIAL AID IN THE FORM OF TUITION ASSISTANCE IS AWARDED TO STUDENTS BASED ON FINANCIAL NEED. FAMILIES MUST RE-APPLY EACH YEAR AND PROVIDE EVIDENCE OF INCOME SUCH AS TAX RETURNS. AWARDS ARE MADE BY A COMMITTEE WHICH REVIEWS THE FAMILY APPLICATIONS AND OTHER FINANCIAL DATA REQUIRED BY THE SCHOOL. 1 X X X X 0 0 0 0 0 0 0 0 0 NEIL TUCH HEAD OF SCHOOL 323393 0 0 0 0 0 0 0 44396 0 367789 0 0 0 JULIE SCHILLING CFO (TO 4/2024) 222741 0 0 0 0 0 0 0 20378 0 243119 0 0 0 ANDREA GHORAI DIRECTOR OF ADVANCEMENT 206288 0 0 0 0 0 0 0 19467 0 225755 0 0 0 SARAH FOX DIRECTOR OF LOWER SCHOOL 163069 0 0 0 0 0 0 0 24068 0 187137 0 0 0 MARY CUNNINGHAM DIRECTOR OF TEACHING & LEARNING 160778 0 0 0 0 0 0 0 24785 0 185563 0 0 0 ELISSA WHORL CHIEF OF STAFF 156718 0 0 0 0 0 0 0 25385 0 182103 0 0 0 BRIAN BARISH DIRECTOR OF ADMISSIONS 155278 0 0 0 0 0 0 0 22499 0 177777 0 0 0 BRANDON LEE DIRECTOR OF MIDDLE SCHOOL 155478 0 0 0 0 0 0 0 10072 0 165550 0 0 0 AN PHAN DIRECTOR OF DEIB 154528 0 0 0 0 0 0 0 7709 0 162237 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE PUBLIC DISCLOSURE COPY WAS PROVIDED TO AND REVIEWED BY THE PRESIDENT OF THE BOARD OF TRUSTEES, THE CHAIR OF THE FINANCE COMMITEE AND THE CHAIR OF THE AUDIT COMMITTEE. IN ADDITION, THE PUBLIC DISCLOSURE COPY WAS PROVIDED TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE STATEMENT REGARDING CONFLICTS OF INTEREST. THE CONFLICT OF INTEREST POLICY IS LOCATED ON PAGE 8 OF THE EMPLOYEE HANDBOOK. ALL EMPLOYEES ARE REQUIRED TO READ AND VERIFY THAT THEY HAVE READ THE EMPLOYEE HANDBOOK. FORM 990, PART VI, SECTION B, LINE 15 HEAD OF SCHOOL COMPENSATION PACKAGES ARE REVIEWED AND COMPARED TO THOSE IN COMPARABLE SCHOOLS. THE HEAD OF SCHOOL COMPENSATION IS REVIEWED BY AN AD HOC COMMITTEE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2(C) THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEARS. FORM 990, PART V, LINE 14(B) THIS ORGANIZATION DOES NOT OFFER NOR PROVIDE TANNING SERVICES. FORM 990, AMENDMENTS THE FORM 990 IS BEING AMENDED TO REPORT THE FOLLOWING CORRECTIONS AND ADJUSTMENTS: -PART IV, LINE 11F & LINE 12A: CHANGING TO YES -PART VIII, LINE 1C: TO DECREASE FUNDARAISING EVENTS TO $48,919 -PART VIII, LINE 1F: TO INCREASE CONTRIBUTIONS REVENUE TO $1,300,171 -PART VIII, LINE 2A: TO INCREASE TUITION REVENUE TO $12,932,120 -PART VIII, LINE 2C: TO INCREASE DAY CARE REVENUE TO $114,882 -PART VIII, LINE 8A & 8B: TO INCREASE GROSS INCOME FROM FUNDRAISING EVENTS AND DIRECT EXPENSES TO $135,814 -PART VIII, LINE 11A: TO DECREASE OTHER REVENUE TO $149,685 -PART IX, LINE 2 COLUMN (B): TO INCREASE GRANTS AND OTHER ASSISTANCE TO $1,893,335 -PART IX, LINE 7 COLUMN (B), (C) & (D): TO ADJUST OTHER SALARIES AND WAGES TO $6,908,735, $886,301 AND $374,200 RESPECTIVELY -PART IX, LINE 11C COLUMN (C): TO INCREASE ACCOUNTING FEES TO $330,792 -PART IX, LINE 11G COLUMN (B), (C) & (D): TO ADJUST OTHER FEES TO $80,669, $17,204 AND $4,072 RESPECTIVELY -PART IX, LINE 13 COLUMN (B) & (C): TO DECREASE OFFICE EXPENSES TO $27,480 AND $50 -PART IX, LINE 14 COLUMN (C): TO DECREASE INFORMATION TECHNOLOGY EXPENSES TO $196,289 -PART IX, LINE 16 COLUMN (C): TO DECREASE OCCUPANCY EXPENSES TO $122,053 -PART IX, LINE 24A COLUMN (B): TO INCREASE CURRICULUM AND SUPPLIES EXPENSES TO $519,872 -PART IX, LINE 24B COLUMN (C): TO INCREASE OTHER EXPENSES TO $119,845 -PART IX, LINE 24C COLUMN (C): TO DECREASE MAINTENANCE AND CUSTODIAL EXPENSES TO $156,976 -PART IX, LINE 24E COLUMN (B), (C) & (D): TO INCREASE ALL OTHER EXPENSES TO $21,182, $72,788 AND $18,676 RESPECTIVELY -PART X, LINE 1 COLUMN (B): TO INCREASE CASH TO $2,514,261 -PART X, LINE 2 COLUMN (B): TO DECREASE SAVINGS AND TEMPORARY CASH INVESTMENTS TO $139,384 -PART X, LINE 4 COLUMN (B): TO INCREASE ACCOUNTS RECEIVABLE TO $5,642,504 -PART X, LINE 10A: TO INCREASE LAND, BUILDINGS AND EQUIPMENT TO $13,229,167 -PART X, LINE 11 COLUMN (B): TO INCREASE INVESTMENTS - PUBLICLY TRADED SECURITIES TO $16,511,690 -PART X, LINE 15 COLUMN (B): TO INCREASE OTHER ASSETS TO $4,805 -PART X, LINE 17 COLUMN (B): TO INCREASE ACCOUNTS PAYABLE AND ACCRUED EXPENSES TO $1,455,708 -PART X, LINE 19 COLUMN (B): TO INCREASE DEFERRED REVENUE TO $11,083,281 -PART X, LINE 27 COLUMN (B): TO DECREASE NET ASSETS WITHOUT DONOR RESTRICTIONS TO $13,731,417 -PART X, LINE 28 COLUMN (B): TO INCREASE NET ASSETS WITH DONOR RESTRICTIONS TO $4,729,290 -PART XI, LINE 5: TO DECREASE NET UNREALIZED GAINS ON INVESTMENTS TO $1,244,089 -PART XII, LINE 2B: CHANGING TO YES AND CHECKED THE BOX FOR SEPARATE BASIS -SCH D, PART V, LINE 1B COLUMN (A): TO INCREASE CONTRIBUTIONS TO $251 -SCH D, PART V, LINE 1E COLUMN (A): TO INCREASE OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS TO $142,436 -SCH D, PART VI, LINE 1E COLUMN (B): TO INCREASE OTHER ASSETS TO $829,921 -SCH D, PART XI, LINE 1: TO INCREASE TOTAL REVENUE, GAINS AND OTHER SUPPORT TO $14,751,987 -SCH D, PART XI, LINE 2A: TO INCREASE NET UNREALIZED GAINS ON INVESTMENTS TO $1,244,089 -SCH D, PART XI, LINE 4B: TO INCREASE OTHER REVENUE TO $1,893,335 -SCH D, PART XII, LINE 1: TO INCREASE TOTAL EXPENSES AND LOSSES TO $13,818,043 -SCH D, PART XII, LINE 4B: TO INCREASE OTHER EXPENSES TO $1,893,335 -SCH G, PART II, LINE 1 COLUMN (A): TO INCREASE GROSS RECEIPTS TO $184,733 -SCH G, PART II, LINE 2 COLUMN (A): TO DECREASE CONTRIBUTIONS TO $48,919 -SCH G, PART II, LINE 9 COLUMN (A): TO INCREASE OTHER DIRECT EXPENSES TO $87,575 -SCH I, PART III, COLUMN (D): TO INCREASE AMOUNT OF NON-CASH ASSISTANCE TO $1,893,335