2024-05-15T13:40:32+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 953408913 St Margaret of Scotland Episcopal School STMA 9496610108 31641 La Novia Ave San Juan Capistrano CA 92675 Alanna Cajthaml CFOO 9496610108 2024-05-15 true Alanna Cajthaml 999009999 Ted R Batson Jr P00721951 5055022746 2022 2023-04-26 12:10:37Z William Moseley 31641 La Novia Ave San Juan Capistrano CA 92675 57573894 false X www.SMES.org X 1992 CA A college preparatory school that serves over 1,200 students from preschool through grade twelve. 20 20 480 100 0 0 2322085 4478218 40323158 48409922 2275950 1708831 -166842 401597 44754351 54998568 0 6027509 0 0 28809199 30256740 0 0 1145163 13993379 15611012 42802578 51895261 1951773 3103307 130817135 133753189 56849946 55110020 73967189 78643169 X The specific and primary purposes for which this school was formed are as follows: (a) to promote and foster, in conjunction with the Protestant Episcopal Church in the diocese of Los Angeles, the development of the intellectual, spiritual and physical capacities of each student enrolled in the school, (b) to prepare students for higher education, and (c) to serve as a nonprofit, independent episcopal school in service to families of the community without reference to race, color, sex, religion, or national origin. false false 44138415 6027509 46943593 A college preparatory school that serves over 1,200 students from preschool through grade twelve in keeping with the episcopal tradition of education. This classical learning environment pairs excellent academics with a wide variety of extra-curricular activities, including athletics, fine arts, and community service providing an environment that develops character and values. Students develop the confidence and integrity to pursue lifelong commitment to spiritual and intellectual growth. 382649 0 909713 Summer school programs - Summer at St. Margaret's fosters exploration, innovation, collaboration, and independence in a nurturing, small-group environment, building on the school's mission of educating the hearts and minds of young people for lives of learning, leadership, and service. Camps include outdoor adventures, athletics, performing and visual arts, and academic exploration. 326931 0 407600 Drama productions and dance income are for shows put on by the students at various times during the year. Parent teacher fellowship membership fees support community events. 231762 0 133315 Wee Tartan Daycare Center provides both fulltime and parttime daycare services for up to fifteen employees who have infants from three months old up to three years old. 176997 0 84747 Special camp: Special camp is a summer program run by the school for special needs persons open to the public. 408759 218062 45256754 true true false false false false false false true true false false false true true false true true false false false false false true true false false true true true false false false false false false false false true false true false false false true true true false false false true 78 1 true 480 true false false false false false true true false false false false false false X 20 20 false false false false false true false true true false false true true true true true true true true false CA X John Mellard 9496610108 31641 La Novia Ave San Juan Capistrano CA 92675 Bernard E Schneider Treasurer 1.0 X X 0 0 0 Jason A Weiss Secretary 1.0 X X 0 0 0 Joyce C Lee Vice President 1.0 X X 0 0 0 Paul C Westhead President 1.0 X X 0 0 0 Rev John Harvey Taylor Chairman 1.0 X X 0 0 0 Alethea Monge Director 1.0 X 0 0 0 Cathleen Stahl Director 1.0 X 0 0 0 Dana Sullivan Director 1.0 X 0 0 0 Jessica Klausner Director 1.0 X 0 0 0 Mark Risner Director 1.0 X 0 0 0 Mattingly Messina Director 1.0 X 0 0 0 Michael Tomeo Director 1.0 X 0 0 0 Robert D Edward Canon Director 1.0 X 0 0 0 Roger Yang Director 1.0 X 0 0 0 Ryan Korinke Director 1.0 X 0 0 0 Suad Elias-Atala Director 1.0 X 0 0 0 Susan E Brown Director 1.0 X 0 0 0 Victoria Otterbein Director 1.0 X 0 0 0 William Lutz Director 1.0 X 0 0 0 Wyatt E Malcolm Director 1.0 X 0 0 0 Alanna Cajthaml CFOO 40.0 X 175887 0 19803 William Moseley Head of School 40.0 X 1077383 0 61036 Jeannine Clarke Middle School Principal 40.0 X 201146 0 28744 Jeneen Graham Upper School Principal 40.0 X 186079 0 42166 Jennifer Blount Lower School Principal 40.0 X 176784 0 23411 John Eclevia Dir of Facilities and Construction 40.0 X 172581 0 41091 Jonathan Tufo Exec Director of Advancement 40.0 X 180367 0 39398 Ryan Dahlem Assistant Head of School 40.0 X 183303 0 39123 Anne Dahlem Director of Communications 40.0 X 169365 0 15243 Elise Rodriguez Director of College Counseling 40.0 X 166261 0 25605 Michael Allison Middle School Assistant Principle 40.0 X 156155 0 30103 Patrick Bendzick Director of Health & Wellness 40.0 X 170852 0 22868 Phoebe Larson Director of Enrollment Managerment 40.0 X 156291 0 39576 3172454 0 428167 44 false true false 0 345254 4132964 825871 4478218 Tuition 611110 45031220 45031220 Student activities and Fees 611110 1843327 1843327 Summer school and camp tuition 611110 994460 994460 Drama and other productions 900099 182567 182567 358348 358348 0 0 48409922 1700133 1700133 1204691 1401952 -197261 0 -197261 -197261 364933 32600 364933 23902 0 8698 8698 8698 1006093 345254 479140 526953 526953 46000 43660 2340 2340 330785 261739 69046 69046 519 0 0 519 519 54998568 48478968 0 2041382 6027509 6027509 3060989 2578600 405355 77034 116130 97828 15379 2923 21240716 17914488 2791674 534554 1524356 1284128 201865 38363 2599013 2189428 344177 65408 1715536 1445180 227182 43174 30490 30490 45850 45850 2490307 2215481 241202 33624 94352 94352 2478138 2159372 194375 124391 342671 330829 7696 4146 477197 451548 25300 349 919175 871871 30742 16562 3336740 3165020 111598 60122 712283 692463 12881 6939 Student Activities 1373152 1373152 Repairs and Maintenance 769433 750936 12021 6476 2541224 1614569 795557 131098 51895261 45256754 5493344 1145163 1569794 348875 17517214 17691857 1534537 1790230 159209 157312 0 0 82088 81941 390801 796004 121440452 43125118 80096990 78315334 29164556 34571636 0 0 31166 270780 0 130817135 133753189 4797648 4096352 27007040 27369116 16805539 16012763 0 7335235 7194670 904484 437119 56849946 55110020 X 60373924 62323359 13593265 16319810 73967189 78643169 130817135 133753189 X 3103307 1105308 467365 X false true X true false X 6480922 4525631 2354026 2322085 4478218 20160882 0 0 6480922 4525631 2354026 2322085 4478218 20160882 2091339 18069543 899682 1771317 2822644 3459858 2904824 11858325 140193 76700 529293 746186 45711 41913 34041 11769 519 133953 32899346 199568051 0.5492 X Schedule A, Part II, Line 5 Public Support Test Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 45711.0, COLUMN B - 41913.0, COLUMN C - 34041.0, COLUMN D - 11769.0, COLUMN E - 519.0, COLUMN F - 133953.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17799424 444430 1847554 20091408 19252372 734953 -2187901 17799424 14793517 279317 4369538 190000 19252372 13913513 418930 476389 15315 14793517 11606001 1555470 752042 13913513 0.432 0.568 0.0 false false 27933176 27933176 87323561 38861348 48462213 5350144 4263770 1086374 833571 833571 78315334 Interest Rate Swap 437119 437119 X 50939965 44154 -6027509 -5983355 56923320 -1924752 -1924752 54998568 47836658 44154 0 44154 47792504 4102757 4102757 51895261 Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the endowment is to provide long-term financial stability to the school by reducing the burden on tuition income to fund financial aid, program enhancement and competitive faculty compensation. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The school has received determination letters from the Internal Revenue Service and the California Franchise Tax Board indicating that it qualifies for exemption from federal income taxes under section 501(c)(3) of the Internal Revenue Code and California franchise taxes under section 23701(d) of the California revenue and taxation code. Prior to its separate incorporation, the school was exempt from paying federal income taxes and California franchise taxes through its affiliation with the diocese. The school is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purpose for which it is granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of the school's management, is not material to the consolidated financial statements taken as a whole. The school follows ASC 740, Accounting for Uncertain Taxes. Under ASC 740, the school is required to evaluate the tax positions taken or expected to be taken in the course of preparing the school's tax returns to determine whether the tax positions are "more likely than not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the "more likely than not" threshold are required to be recorded as a tax benefit or expense in the current year. For the years ended June 30, 2023 and 2022, the school concluded that there was no impact from ASC 740. The school is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Financial Aid - -6027509 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Event Expenses - -479140 Gaming Expenses - -43660 Rent Expenses - -1401952 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid - 6027509 Fundraising Event Expenses - -479140 Gaming Expenses - -43660 Rent Expenses - -1401952 true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Forever Plaid Fundraiser 785097 222766 562331 0 193550 11729 81598 Library Luncheon 401203 88488 312715 6006 17084 45000 44916 4 165047 34000 131047 58583 20674 1351347 345254 1006093 0 6006 269217 45000 11729 147188 479140 526953 46000 43660 true 0.8 46000 43660 CA false The filing organization was unaware of the registration requirements. They will take steps to register properly in the future. false false false 1.0 0.0 Alanna Cajthamil 31641 La Novia Ave San Juan Capistrano CA 92675 false false 0 true Tuition remission 96 1933838 Financial aid 174 4093671 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial Aid: St. Margaret's Episcopal School is committed to making resources available to provide need-based financial support to qualified families each school year. The Financial Support Committee carefully evaluates the income and assets of each family applying for need-based aid and awards financial assistance according to a family's demonstrated need. St. Margaret's asks families to submit an application through Clarity, which utilizes national methodology to calculate a family's financial need. This methodology assists St. Margaret's in determining a family's financial ability to contribute towards the cost of tuition. Tuition Remission: St. Margaret's offers a Tuition Remission Program to employees who regularly work a minimum of 40 hours per week within the academic year. Tuition remission for children of regular fulltime employees, academicyear fulltime employees and fulltime faculty members is granted upon the child's admission to the school following established admission policies. Employees who are granted Tuition Remission receive 50% of tuition. In situations where both legal parents/guardians are employed by St. Margaret's, the employees will receive 75% tuition remission. X X X true true X X X X false true false false false false false true false William Moseley Head of School 816605 0 39103 0 221675 0 26775 0 34261 0 1138419 0 0 0 Alanna Cajthaml CFOO 125887 0 50000 0 0 0 11063 0 8740 0 195690 0 0 0 Jeannine Clarke Middle School Principal 201146 0 0 0 0 0 18256 0 10488 0 229890 0 0 0 Jeneen Graham Upper School Principal 186079 0 0 0 0 0 17722 0 24444 0 228245 0 0 0 Ryan Dahlem Assistant Head of School 183303 0 0 0 0 0 17271 0 21852 0 222426 0 0 0 Jonathan Tufo Exec Director of Advancement 180367 0 0 0 0 0 17546 0 21852 0 219765 0 0 0 John Eclevia Dir of Facilities and Construction 172581 0 0 0 0 0 16647 0 24444 0 213672 0 0 0 Jennifer Blount Lower School Principal 176784 0 0 0 0 0 16127 0 7284 0 200195 0 0 0 Phoebe Larson Director of Enrollment Managerment 156291 0 0 0 0 0 15132 0 24444 0 195867 0 0 0 Patrick Bendzick Director of Health & Wellness 170852 0 0 0 0 0 15584 0 7284 0 193720 0 0 0 Elise Rodriguez Director of College Counseling 166261 0 0 0 0 0 15117 0 10488 0 191866 0 0 0 Michael Allison Middle School Assistant Principle 156155 0 0 0 0 0 12715 0 17388 0 186258 0 0 0 Anne Dahlem Director of Communications 169365 0 0 0 0 0 15243 0 0 0 184608 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment and as a convenience to the School, the Head of School is provided a home to be used for fundraisers and school gatherings. The Head of School is also provided a home so that he can be available for prompt response in the case of an emergency. The home is provided as a nontaxable benefit to the Head of School. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The Head of School is provided a membership to the Marbella Country Club for fundraising and other social activities. The dues are treated as a nontaxable benefit to the Head of School. Schedule J, Part I, Line 1a Personal services The School also provides housekeeping for the home since the Head of School hosts functions for the School at his home. The housekeeping services are provided as a nontaxable benefit to the Head of School. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan William Moseley $180,090 Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of a discretionary bonuses. A California Infrastructure and Economic Development Bank 630304653 13033W6N8 2010-11-18 25000000 Refinance of 2008 series which was used to finance the acquisition & construction of facilities. false false false A 8665000 25133610 488250 160301 19380289 5104770 0 2011 true false true true A false false false false 0.0 0.0 0.0 false false false A false false true false true true Allied Irish Bank 20.0 true false false Allied Irish Bank false false false A false Schedule K, Part II, Line 3 Total proceeds of issue The difference between this amount and the amount reported on Line 1 A (e) is interest income earned on the bond proceeds. Anne Dahlem Family member of Ryan Dahlem, Key Employee 116130 Compensation and benefits false X 7 364933 Market value X Auction items 387 460938 Market value 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 231,762 including grants of $ 0)(Revenue $ 133,315) Wee Tartan Daycare Center provides both fulltime and parttime daycare services for up to fifteen employees who have infants from three months old up to three years old. Form 990, Part III, Line 4d Description of other program services (Expenses $ 176,997 including grants of $ 0)(Revenue $ 84,747) Special camp: Special camp is a summer program run by the school for special needs persons open to the public. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of six or more members of the Board including the Chair of the Board, or his designated representative, the President, the Rector of St. Margaret's Episcopal Church, the Treasurer (if a member of the Board), and at least two other Trustees. At least one member of the Executive Committee shall also be a member of the Vestry of St. Margaret's Church. When the Board is not in session, the Executive Committee is empowered to act for the Board, subject to any prior limitations imposed by the Board or by statute. Except as otherwise provided in these Bylaws, the Board may delegate to the Executive Committee full authority to act on specific matters. In addition, the Executive Committee shall have the power to accept gifts to the School and to withhold acceptance of gifts to the School. The Executive Committee, however, shall not have power to act on any of the following matters: (1) The approval of any action for which approval of the Elector is required. (2) The filling of vacancies on the Board or on any committee which has the authority of the Board. (3) The fixing of compensation of the Trustees for serving on the Board or on any committee. (4) The amendment or repeal of Bylaws or the adoption of new Bylaws. (5) The amendment or repeal of any resolution of the Board which by itself express terms is not so amendable or repeal able. (6) The appointment of committees of the Board or the members thereof. (7) The approval of any self-dealing transaction except as provided in paragraph (3) of subdivision (d) of Section 5233 of the Public Benefit Corporation Law. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The membership of the board will include the Rector of St. Margaret's Church and three members of the Protestant Episcopal Church that are designated by the Vestry of St. Margaret's Church in consultation with the Rector and the existing members of the board. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Every year each trustee is given the current revision of the trustee code of ethics and conduct, which spells out the requirements to disclose conflicts whenever they occur. They are required, each year, to sign a copy of the code acknowledging that they have read and understand the document. These are filed with the CFOO's office. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation committee of the board of directors utilizes a 3rd party service to establish the Head of School's compensation package. This outside service relies in part on an index that includes other organizations of similar size and purpose. Once the employment contract has been approved by the committee, it goes to the executive committee for final approval. The outcome of the process is documented in board minutes as well as a signed contract. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation and benefits for other officers and key employees is determined by the Head of School, CFOO and Human Resources Director. In making the determination, they consult input from a 3rd party compensation service that includes organizations of similar size and purpose. The results are documented in employment contracts saved in each person's personnel file. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Daycare - Total Revenue: 133315, Related or Exempt Function Revenue: 133315, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Misc - Total Revenue: 225033, Related or Exempt Function Revenue: 225033, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc revenue - Total Revenue: 519, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 519; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in fair value of interest rate swap - 467365; SMES Pads Owner LLC 31641 La Novia Ave San Juan Capistrano CA 92675 842122161 Lessor of office building suites DE 620989 6290730 St Margaret of Scotland Episcopal School SMES Office Owner LLC 31641 La Novia Ave San Juan Capistrano CA 92675 842147367 Lessor of office building suites DE 848325 6273279 St Margaret of Scotland Episcopal School Calle Arroyo Property LLC 31641 La Novia Ave San Juan Capistrano CA 92675 Real property ownership CA 12000 0 St Margaret of Scotland Episcopal School Ortega III LLC 31641 La Novia Ave San Juan Capistrano CA 92675 Real Property Ownership CA 0 0 St Margaret of Scotland Episcopal School Charitable Remainder Trust (1) Trust CA St Margaret of Scotland Episcopal School true false false false false false false false false false false false false false false false false false false false