2026-04-28T15:57:23-05:00 2025-06-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2024-07-01 943248631 CHILDREN'S DAY SCHOOL INC CHIL 4158615432 333 DOLORES STREET SAN FRANCISCO CA 941101006 SHELLY LUKE WILLE HEAD OF SCHOOL 4158615432 2026-04-23 1 1 MAGA E KISRIEV P01008919 4089988400 2024 2025-03-06 01:10:19Z SHELLY LUKE WILLE 333 DOLORES STREET SAN FRANCISCO CA 941101006 31628638 0 X WWW.CDS-SF.ORG X 1996 CA CDS IS A PROGRESSIVE CO-ED DAY SCHOOL EDUCATING STUDENTS FROM PRESCHOOL TO GRADE EIGHT. 22 17 143 238 0 0 3436168 2961087 20613430 22107027 795592 674267 235016 119645 25080206 25862026 4217869 4707675 0 0 12889452 13667376 0 0 1004492 5555171 6661515 22662492 25036566 2417714 825460 75407028 86524218 35591189 45044289 39815839 41479929 X AT CHILDREN'S DAY SCHOOL, WHAT YOU LEARN AND WHO YOU BECOME ARE EQUALLY IMPORTANT. CDS IS A WELCOMING COMMUNITY IN THE BIG CITY, A FARM AND GARDEN AMONG URBAN STREETS, AN ADVOCATE FOR RESPONSIBILITY TO OTHERS AS WELL AS INDIVIDUAL ACHIEVEMENT, AN INDEPENDENT SCHOOL WITH DOWN-TO-EARTH VALUES, ALWAYS ASKING HOW WE CAN DO THIS BETTER. WE STRIVE FOR BALANCE SO STUDENTS BECOME BOTH ACADEMICALLY SUCCESSFUL AND GROUNDED. THEY LEAVE CDS CONFIDENT, WITH THE HUMILITY TO LISTEN AND THE RESOLVE TO SPEAK UP FOR WHAT THEY SEE AS RIGHT. 0 0 21005553 4707675 22119329 OUR PROGRAM: OUR EDUCATIONAL PROGRAM ENCOURAGES CURIOSITY, EXPLORATION, COOPERATION, RISK TAKING & A LOVE OF LEARNING. IT IS INTEGRATED ACROSS ACADEMIC DISCIPLINES AND INCORPORATES A PROJECT-BASED APPROACH IN WHICH OUR STUDENTS DEVELOP ACADEMIC SKILLS THROUGH INQUIRY AND COLLABORATION. EACH DAY, TEAMS OF GIFTED TEACHERS GUIDE OUR CHILDREN TO FIND THE FUN IN EVERY NEW TASK AND TO EXCEL ACADEMICALLY AS THEY TAKE INCREASING RESPONSIBILITY FOR THEIR EDUCATION AND THEIR FUTURE. OUR STUDENTS DEVELOP A SENSE OF CARING FOR SELF, FOR OTHERS, FOR THE COMMUNITY AND FOR THE WORLD AS THEY BECOME CREATIVE THINKERS, SKILLED MATHEMATICIANS, ACCOMPLISHED ARTISTS, STRONG WRITERS AND RIGOROUS RESEARCHERS. THEY GRADUATE CONFIDENT IN THEIR STRENGTHS, UNAFRAID TO STRUGGLE AND PREPARED FOR THE CHALLENGES AND OPPORTUNITIES THAT AWAIT THEM.BELIEFS:LEARNING IS ACTIVE - STUDENTS BEST DEVELOP A LOVE OF LEARNING AND AN ABILITY TO THINK AND UNDERSTAND THROUGH ACTIVE PARTICIPATION IN PERSONALLY AND SOCIALLY MEANINGFUL WORK. THE CDS CURRICULUM IS GROUNDED IN THE WORLD AROUND STUDENTS, FROM GLOBAL ISSUES TO CHALLENGES IN OUR CITY AND NEIGHBORHOOD.DIFFERENCES LIFT US - OUR COMMUNITY IS WOVEN TOGETHER WITH FAMILIES FROM A RANGE OF SOCIOECONOMIC BACKGROUNDS, NATIONALITIES, CULTURES, RACES, FAITHS, SEXUAL ORIENTATIONS, AND GENDER IDENTITIES. WE BELIEVE OUR DIFFERENCES LIFT US AS PEOPLE AND LEARNERS. COMMUNITY MATTERS - CDS IS A WARM COMMUNITY WHERE PEOPLE LOOK OUT FOR EACH OTHER, FAMILIES FIND PARTNERS TO HELP BRING UP THEIR CHILDREN, AND EVERYONE CAN FEEL SAFE, SEEN, AND KNOWN. WE ARE OPEN TO CONNECTING WITH OTHERS, WHICH LEADS TO A SENSE OF BELONGING AND TRUST. STUDENTS LEARN TO TAKE THIS SPIRIT OF OPENNESS OUT INTO THE WORLD.VALUES:BE JUST AND COURAGEOUS - CDS STUDENTS DEVELOP A STRONG MORAL COMPASS. WE BELIEVE THAT EVERYONE CAN TAKE RESPONSIBILITY, FIND THE COURAGE TO ACT, AND CREATE CHANGE. OUR STUDENTS UNDERSTAND SOCIAL JUSTICE ISSUES AND LEARN TO ADVOCATE ON BEHALF OF THEMSELVES AND OTHERS. SHARE KINDNESS AND JOY - CDS STUDENTS SEE KINDNESS AND GENEROSITY MODELED ALL THE TIME. JOY IS ENCOURAGED AND PLAY IS TREASURED. CDS KIDS LOVE TO BE HERE; YOU CAN FEEL IT WHEN YOU WALK THROUGH THE GATE. STAY GROUNDED - OUR GARDEN, SHEEP, AND CHICKENS ARE MAGICAL FOR CHILDREN AND HAVE SOMETHING IMPORTANT TO TEACH. THE CHILDREN BECOME GROUNDED IN WHO THEY ARE, IN THE EARTH AND HOW THINGS GROW, IN CARING FOR ANIMALS AND FOR EACH OTHER.THE SCHOOL SERVED 449 STUDENTS DURING FY24. 21005553 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 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 50 0 1 143 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X JEANNE JACOBS-GAFFNEY 4158615432 333 DOLORES STREET SAN FRANCISCO CA 941101006 MEGHNA SUBRAMANIAN CO-CHAIR 5.00 X X 0 0 0 NICOLAS KING CO-CHAIR 5.00 X X 0 0 0 ALKA SINGAL VICE CHAIR 2.00 X X 0 0 0 ANGELA ALVARADO TREASURER 2.00 X X 0 0 0 JED BORGHEI SECRETARY 2.00 X X 0 0 0 CAROLYN LAUB AT LARGE MEMBER 2.00 X X 0 0 0 JOE CONNOLLY BOARD MEMBER 2.00 X 0 0 0 ALEX CONRAD BOARD MEMBER 2.00 X 0 0 0 ABBY DAVISSON BOARD MEMBER 2.00 X 0 0 0 JULES GREENE BOARD MEMBER 2.00 X 0 0 0 SUSAN HALEY VARAT BOARD MEMBER 2.00 X 0 0 0 ANGELIQUE HUERTA BOARD MEMBER 2.00 X 0 0 0 DAVID IBNALE BOARD MEMBER 2.00 X 0 0 0 PATRICIA KAO BOARD MEMBER 2.00 X 0 0 0 BRIAN KREISCHER BOARD MEMBER 2.00 X 0 0 0 DIANE LARRABEE BOARD MEMBER 2.00 X 0 0 0 TIM LUGO BOARD MEMBER 2.00 X 0 0 0 JOHN NGUYEN BOARD MEMBER 2.00 X 0 0 0 LAURA SIMS BOARD MEMBER 2.00 X 0 0 0 BRAD TERRELL BOARD MEMBER 2.00 X 0 0 0 TODD WANDELL BOARD MEMBER 2.00 X 0 0 0 CYNDI WONG BOARD MEMBER 2.00 X 0 0 0 MICHELLE WILLE HEAD OF SCHOOL 40.00 X 525248 0 30633 JEANNE JACOBS-GAFFNEY DIR OF FIN & OPS 40.00 X 246957 0 30055 KAREN HAYES ASSISTANT HEAD OF SCHOOL 40.00 X 177720 0 21566 LINDSAY HERSHENHORN DIR OF CURRICULUM & PRGM INNOVATION 40.00 X 170501 0 22423 CHRISTOPHER WACHSMITH MIDDLE SCHOOL DIRECTOR 40.00 X 170152 0 17245 MARIE KEATING DIRECTOR OF LOWER SCHOOL 40.00 X 165521 0 16506 AFANDIE WINTER DIRECTOR OF TECHNOLOGY 40.00 X 166021 0 17405 1622120 0 155833 40 0 1 0 CP & SONS MAINTENANCE 18206 CREST AVENUE CASTRO VALLEY CA 94546 MAINTENANCE SERVICES 408614 1 292513 2668574 129543 2961087 TUITION & FEES 611600 20819073 20819073 EXTENDED PROGRAMS 611600 1167831 1167831 120123 120123 22107027 581809 581809 5719120 5626662 92458 92458 92458 233018 292513 139950 93068 93068 14275 0 14275 14275 LOGO ITEMS 900099 6770 6770 PTTA DUES 900099 5532 5532 12302 25862026 22119329 0 781610 4707675 4707675 852151 312051 381224 158876 10484417 9119801 832322 532294 469247 338364 118291 12592 1062961 797697 242729 22535 798600 574348 195602 28650 15174 15174 74700 74700 67055 67055 199424 58636 138026 2762 87029 13321 73708 57818 51933 5601 284 488703 448478 33916 6309 1123208 1032132 78385 12691 1157046 1044488 94905 17653 1495773 1350264 122688 22821 156705 156705 PROGRAM EXPENSES 947366 947366 DEVELOPMENT EXPENSES 181569 181569 PROF. DEVELOPMENT 140625 88279 52337 9 DUES & MEMBERSHIPS 69411 48719 18505 2187 399909 72001 324648 3260 25036566 21005553 3026521 1004492 3693762 1998519 24478465 24477008 1886582 1148348 3004 10919275 283982 310432 62667938 15143545 44820131 47524393 241102 146243 75407028 86524218 3592025 1969094 6694164 18285154 25000000 24515681 205000 174360 100000 100000 35591189 45044289 X 25447083 35742639 14368756 5737290 39815839 41479929 75407028 86524218 825460 838630 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2951036 1000000 429461 4380497 2653206 297830 2951036 303930 2056168 293108 2653206 0.00000 1.00000 0.00000 0 0 7094827 7094827 53870371 13679464 40190907 433748 400090 33658 1152961 1060491 92470 116031 3500 112531 47524393 X 21782232 838630 -4979733 -4141103 25923335 67055 -128364 -61309 25862026 20118142 128364 128364 19989778 67055 4979733 5046788 25036566 PART X, LINE 2: THE SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE SCHOOL'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE RECLASSIFIED TO EXPENSES -4,707,675. LOSS ON ASSET DISPOSAL -272,058. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE -128,364. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 128,364. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE RECLASSIFIED TO EXPENSES 4,707,675. LOSS ON ASSET DISPOSAL 272,058. 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 NON-DISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S PRIMARY PUBLICLY ACCESSIBLE HOMEPAGE. BID & BASH 525531 292513 233018 40443 70716 9000 19791 525531 292513 233018 40443 70716 9000 19791 139950 93068 1 SLIDING SCALE TUITION ASSISTANCE 145 4707675 PART I, LINE 2: THE ACCESS AND AFFORDABILITY COMMITTEE REVIEWS FILES OF EVERY STUDENT REQUESTING SLIDING SCALE TUITION ASSISTANCE. THE INFORMATION CONSIDERED INCLUDES AN ANALYSIS FROM CLARITY, AN INTERNAL QUESTIONNAIRE, TAX RETURNS AND W2'S. THE BOARD APPROVES THE BUDGET AMOUNT THAT CAN BE ALLOCATED FOR SLIDING SCALE AND THE COMMITTEE WORKS WITHIN THAT BUDGETARY CONSTRAINT. X 1 1 X X 0 0 0 0 0 0 0 0 0 MICHELLE WILLE HEAD OF SCHOOL 452029 0 0 0 73219 0 17250 0 13383 0 555881 0 0 0 JEANNE JACOBS-GAFFNEY DIR OF FIN & OPS 246957 0 0 0 0 0 12184 0 17871 0 277012 0 0 0 KAREN HAYES ASSISTANT HEAD OF SCHOOL 177720 0 0 0 0 0 9742 0 11824 0 199286 0 0 0 LINDSAY HERSHENHORN DIR OF CURRICULUM & PRGM INNOVATION 170501 0 0 0 0 0 8474 0 13949 0 192924 0 0 0 CHRISTOPHER WACHSMITH MIDDLE SCHOOL DIRECTOR 170152 0 0 0 0 0 8474 0 8771 0 187397 0 0 0 AFANDIE WINTER DIRECTOR OF TECHNOLOGY 166021 0 0 0 0 0 8250 0 9155 0 183426 0 0 0 MARIE KEATING DIRECTOR OF LOWER SCHOOL 165521 0 0 0 0 0 8250 0 8256 0 182027 0 0 0 PART I, LINE 1A CHILDREN'S DAY SCHOOL PAYS TO THE HEAD OF SCHOOL HOUSING ALLOWANCE FOR ANY RESIDENTIAL MORTGAGE AND/OR RENTAL PAYMENTS. THE BENEFIT IS TREATED A TAXABLE COMPENSATION. A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 NONEAVAIL 2023-07-14 24937500 REFINANCING OF EXISTING DEBT AND CONSTRUCTION OF NEW FACILITY AT 333 DOLORE 0 0 0 A 2610000 24937500 365031 12048179 12524290 2010 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 0 A 1 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR TO FINISH 601 DOLORES CONSTRUCTION PROJECT X 400000 174360 0 1 1 174360 242387 SLIDING SCALE TUITION PROVIDE FAMILIES FROM BROAD ECONOMIC STATUS AFFORDABLE EDUCATION X 9 70234 FAIR MARKET VALUE X TICKETS/PASSES 29 39721 FAIR MARKET VALUE X GIFT CARDS/CERT 18 16154 FAIR MARKET VALUE X OTHER 4 3434 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE TAXPAYER'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO/TREASURER/CONTROLLER. THE CFO/TREASURER/CONTROLLER FORWARDED THE FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 AND TO FORWARD THEIR QUESTIONS TO THE CFO/TREASURER/CONTROLLER. EITHER THE CFO/TREASURER/CONTROLLER OR THE ACCOUNTING FIRM ADDRESSED THE QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, ANY TRUSTEE, OFFICER, KEY EMPLOYEE, OR NON-TRUSTEE MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST ("INTERESTED PERSON"), MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF TRUSTEE WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY THE EXECUTIVE COMMITTEE, AND APPROVED BY THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE CONSIDERED COMPARABLE SALARY AND BENEFITS INFORMATION AVAILABLE THROUGH THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION OF CALIFORNIA SURVEYS. THESE SURVEYS WERE ALSO USED WHEN DETERMINING COMPENSATION FOR KEY EMPLOYEES AND OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE LOCATED IN THE OFFICE OF THE CHIEF OF STAFF AND ARE AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT. AUDITED FINANCIAL STATEMENTS ARE LOCATED IN THE OFFICE OF THE DIRECTOR OF FINANCE AND OPERATIONS AND ARE AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT. THESE DOCUMENTS ARE MADE AVAILABLE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).