2024-05-10T17:10:58-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 202258099 ESCUELA BILINGUE INTERNACIONAL ESCU 5106533324 410 ALCATRAZ AVENUE OAKLAND CA 94609 EDWARD PINGER DFO 5106533324 2024-05-10 1 EDWARD PINGER 999009999 1 MATTHEW PETROSKI P00853132 9257902600 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAOLA V CLARK EDD 410 ALCATRAZ AVENUE OAKLAND CA 94609 14588020 0 X WWW.EBINTERNACIONAL.ORG X 2005 CA TO PROVIDE A SPANISH-ENGLISH EDUCATION BASED ON THE HIGHEST INTERNATIONAL ACADEMIC STANDARDS. 8 8 134 20 0 0 902303 602400 13136538 13747154 -108 94024 2037 33514 14040770 14477092 2285858 2180953 0 0 9289977 9785372 4200 0 489329 2935062 3008297 14515097 14974622 -474327 -497530 22205924 22543912 18637071 19437566 3568853 3106346 X THE MISSION OF ESCUELA BILINGUE INTERNACIONAL IS TO PROVIDE AN EXCELLENT SPANISH-ENGLISH BILINGUAL EDUCATION BASED ON THE HIGHEST INTERNATIONAL ACADEMIC STANDARDS IN AN ENVIRONMENT THAT THRIVES ON DIVERSITY, FOSTERS GLOBAL CITIZENSHIP, AND DEVELOPS THE CHARACTER NECESSARY TO RECOGNIZE THAT CULTURAL UNIQUENESS IS THE CORNERSTONE OF OUR COMMON HUMANITY. WITH INQUIRY AT THE CENTER OF OUR WORK, CHILDREN AT EBI EXPERIENCE AN INTEGRATED WORLD OF LEARNING AS THEY DRAW ON ALL THE SUBJECT AREAS TO ANSWER THE QUESTIONS THEY HAVE ABOUT THE WORLD AROUND THEM AND MAKE DECISIONS ABOUT POSITIVE ACTIONS THAT WILL MAKE IT BETTER. OUR PHILOSOPHY AND METHODOLOGIES CALL ON CHILDREN, TEACHERS AND FAMILIES TO REFLECT ON WHAT THEY ARE LEARNING AND TO CHOOSE ACTIONS CONGRUENT WITH THEIR CONCLUSIONS IN A COLLABORATIVE AND CARING ENVIRONMENT. OUR GOAL IS TO ACHIEVE BETTER SOLUTIONS TO PROBLEMS BY UNDERSTANDING THE WORLD FROM A VARIETY OF PERSPECTIVES. 0 0 9326965 2034192 12478830 EBI FOLLOWS THE INTERNACIONAL BACCALAUREATE PRIMARY YEARS PROGRAMME (PYP) FOR PRE-PRIMARY, KINDERGARTEN AND GRADES 1 THROUGH 5, AND WILL FOLLOW IB'S MIDDLE YEARS PROGRAMME (MYP) FOR THE 6TH THROUGH 8TH GRADE. DEVELOPED BY THE INTERNACIONAL BACCALAUREATE (IB), THESE ARE INTERNATIONALLY RESPECTED PEDAGOGICAL PROGRAMS. STUDENTS GRADUATING 8TH GRADE FROM EBI WILL BE PREPARED TO ENTER ANY SPANISH OR ENGLISH HIGH SCHOOL IN THE WORLD AND TO ATTAIN THE INTERNACIONAL BACCALAUREATE DEGREE THAT IS HIGHLY REGARDED BY UNIVERSITIES ON AN INTERNATIONAL BASIS. TOTAL 404 STUDENTS WERE ENROLLED DURING FY23. 1491835 146761 1268324 AFTER SCHOOL PROGRAMS INCLUDE: AFTER-SCHOOL CARE (AVENTURA), ENRICHMENT CLASSES FEATURING A NUMBER OF EXTRA-CURRICULAR ACTIVITIES FROM SOCCER TO CODING; SCHOOL-YEAR CAMPS WHICH ARE OFFERED DURING BREAKS, SUMMER CAMP, AND ATHLETICS. 10818800 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X EDWARD PINGER 5106533324 410 ALCATRAZ AVENUE OAKLAND CA 94609 MONIQUE SPYKE CHAIR (THRU 06/21/23) 10.00 X X 0 0 0 ANYE SPIVEY VICE CHAIR 10.00 X X 0 0 0 JOSE MORALES SECRETARY 10.00 X X 0 0 0 LUKE DUNNINGTON TREASURER 10.00 X X 0 0 0 MAYA CHAKKO TRUSTEE (THRU 06/21/23) 5.00 X 0 0 0 VALENTINA IMBENI TRUSTEE(THRU 12/22) 5.00 X 0 0 0 LOA ORTIZ TRUSTEE (THRU 06/20/23) 5.00 X 0 0 0 KRISTEN SAGAFI TRUSTEE (THRU 06/20/23) 5.00 X 0 0 0 CHRIS LEWIS TRUSTEE 5.00 X 0 0 0 CRISTINA MORA TRUSTEE (THRU 06/28/23) 5.00 X 0 0 0 JON KOLSTAD TRUSTEE 5.00 X 0 0 0 KRISTEN JONES TRUSTEE (THRU 02/23) 5.00 X 0 0 0 STACY ORFF TRUSTEE 5.00 X 0 0 0 VINCE ADAMS TRUSTEE 5.00 X 0 0 0 ZACH KAHN TRUSTEE 5.00 X 0 0 0 PAOLA CLARK HEAD OF SCHOOL 40.00 X 398576 0 13362 RICHARD LEVINE CFOO 40.00 X 211552 0 14727 KAREN HAYES ADVANCEMENT DIRECTOR 40.00 X 166166 0 19668 GARY MALLARE DIRECTOR OF WELL-BEING & DEI PROGRAMS 40.00 X 152079 0 19568 MEGHANN KABALA CONTROLLER 40.00 X 143206 0 14166 BEATRICE BALFOUR PRINCIPAL PK-1 40.00 X 139262 0 14106 RAQUEL VIZCAINO PRINCIPAL 2-8 40.00 X 142462 0 8870 1353303 0 104467 13 0 1 0 LIEBERT CASSIDY WHITMORE 6033 WEST CENTURY BLVD STE 500 LOS ANGELES CA 90045 LEGAL 154981 SCOOT EDUCATION 5670 WILSHIRE BLVD SUITE 1970 LOS ANGELES CA 90036 SUBSTITUTE TEACHERS 125720 CERTIFIED EMPLOYMENT GROUP 2000 POWELL STREET SUITE 540 PLEASANTON CA 94608 TEMPORARY WORKERS/ STAFFING 109117 3 110494 491906 60976 602400 TUITION AND FEES 611600 12412830 12412830 AUXILIARY INCOME 611600 1268324 1268324 CAPITAL IMPROVEMENT FE 611600 66000 66000 13747154 96224 96224 36994 39194 -2200 -2200 -2200 69594 110494 71734 -2140 -2140 100 0 100 100 UNCLAIM. PROPERTY 900099 31211 31211 CREDIT CARD REBATE 900099 4172 4172 MISCELLANEOUS 900099 171 171 35554 14477092 13747154 0 127538 2180953 2180953 733613 149318 509636 74659 7242276 5383264 1618871 240141 272817 191892 68003 12922 971456 584617 372036 14803 565210 409628 136468 19114 373954 373954 52750 52750 175242 35518 130024 9700 85469 2620 42267 40582 88391 26309 56140 5942 73184 23869 45215 4100 745474 735551 6375 3548 258043 255412 2231 400 301809 294273 7075 461 189168 75894 109678 3596 CURRICULUM ENHANCEMENT 247906 246355 51 1500 BOOKS AND MATERIALS 136591 96025 29547 11019 CATERING & MEALS 129542 65565 28785 35192 FEES 118193 45032 61511 11650 32581 16705 15876 14974622 10818800 3666493 489329 424810 623485 3370458 2965405 24252 29669 5932023 5744340 54851 33767 73126 104067 15297632 3564663 12054004 11732969 256400 282582 16000 1027628 22205924 22543912 770835 918401 10983548 10851573 6864615 6627265 18073 1040327 18637071 19437566 X 3233439 2773536 335414 332810 3568853 3106346 22205924 22543912 -497530 35023 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 306628 29201 3019 332810 348996 -39027 3341 306628 283449 68555 3008 348996 277594 4000 4489 2634 283449 275979 3843 2228 277594 0.00000 0.74790 0.25210 0 0 4525000 4525000 4150166 596586 3553580 5795116 2149749 3645367 238474 236052 2422 588876 582276 6600 11732969 OPERATING LEASE LIABILITY 1027659 FINANCE LEASE LIABILITY 12668 1040327 X 12402896 35023 71734 106757 12296139 2180953 2180953 14477092 12865403 0 12865403 2109219 2109219 14974622 PART V, LINE 4: EBI'S ENDOWMENT FUND WAS STARTED IN 2011 AS PART OF THE SCHOOL'S FIRST CAPITAL CAMPAIGN, "BUILDING OUR FUTURE". TEN PERCENT OF THE MONEY RAISED FROM THE CAMPAIGN WENT TO THE ENDOWMENT. ENDOWMENTS PROVIDE A SOURCE OF LONG-TERM INCOME AND FINANCIAL STABILITY. EBI'S ENDOWMENT FUND PRIMARILY SUPPORTS THE TUITION ADJUSTMENT PROGRAM. EBI INTENDS TO GROW THE ENDOWMENT OVER TIME, TO SUPPORT THE SCHOOL'S DIVERSITY AND ACCESSIBILITY IN FUTURE YEARS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THE SCHOOL DOES NOT HAVE SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS 71,734. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - TUITION ASSISTANCE 2,180,953. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - TUITION ASSISTANCE 2,180,953. SPECIAL FUNDRAISING EVENTS -71,734. 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 NONDISCRIMINATORY POLICY IS PUBLISHED ON THE HOMEPAGE OF THE SCHOOL WEBSITE. GALA/AUCTION 180088 110494 69594 6428 31112 4100 30094 180088 110494 69594 6428 31112 4100 30094 71734 -2140 1 FINANCIAL AID - TUITION 112 1953042 FMV DIRECT CREDIT TO STUDENT'S ACCOUNT FINANCIAL AID - AFTER SCHOOL CARE 72 146761 FMV DIRECT CREDIT TO STUDENT'S ACCOUNT DIVERSITY FUND SCHOLARSHIP 19 81150 FMV DIRECT CREDIT TO STUDENT'S ACCOUNT PART I, LINE 2: THE SCHOOL'S FINANCIAL AID AND SCHOLARSHIP ARE DISTRIBUTED TO STUDENTS' FAMILIES BASED ON FINANCIAL NEED. DECISIONS ARE MADE BY A FINANCIAL AID COMMITTEE COMPRISED OF THE CFOO, HOS AND ADMINISTRATIVE PERSONNEL. THE SCHOOL UTILIZES THE FAST SERVICE FOR DETERMINING NEED AND MAKES FINANCIAL AID AND SCHOLARSHIP ALLOCATIONS BASED ON NEED AND AVAILABLE FUNDS. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 PAOLA CLARK HEAD OF SCHOOL 355907 0 0 0 42669 0 6100 0 7262 0 411938 0 0 0 RICHARD LEVINE CFOO 211552 0 0 0 0 0 12781 0 1946 0 226279 0 0 0 KAREN HAYES ADVANCEMENT DIRECTOR 166166 0 0 0 0 0 10727 0 8941 0 185834 0 0 0 GARY MALLARE DIRECTOR OF WELL-BEING & DEI PROGRAM 152079 0 0 0 0 0 9375 0 10193 0 171647 0 0 0 MEGHANN KABALA CONTROLLER 143206 0 0 0 0 0 7842 0 6324 0 157372 0 0 0 BEATRICE BALFOUR PRINCIPAL PK-1 139262 0 0 0 0 0 8356 0 5750 0 153368 0 0 0 RAQUEL VIZCAINO PRINCIPAL 2-8 142462 0 0 0 0 0 8490 0 380 0 151332 0 0 0 PART I, LINE 1A PAOLA CLARK WAS PAID A HOUSING ALLOWANCE IN THE AMOUNT OF $42,669 THAT IS INCLUDED IN HER COMPENSATION ON SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 1B THE TERMS OF THE HOUSING ALLOWANCE IS STATED IN THE HOS EMPLOYMENT CONTRACT. PART I, LINE 3 THE BOARD DETERMINES THE SALARY FOR THE HEAD OF SCHOOL, AND THE HOS DETERMINES THE SALARY FOR THE CFOO. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2017-09-21 8049000 REDEMPTION OF PRIOR INDEBTEDNESS 0 0 0 A 1260841 8049000 5137946 88320 2822734 2018 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 SCHEDULE K, PART IV, LINE 2C THE LATEST REBATE CALCULATION WAS PERFORMED ON 5/8/2023. X 3 9107 FMV X AUCTION ITEMS 129 51869 FMV 0 0 0 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATIONS BYLAWS WERE AMENDED ON JUNE 1, 2023 TO REVISE SECTION 4. TYPE, NUMBER AND TENURE OF THE TRUSTEES TO "B. SIZE. THE SIZE OF THE BOARD WILL BE BETWEEN 7 AND 21 TRUSTEES" (FROM "B. SIZE. THE SIZE OF THE BOARD WILL BE BETWEEN 13 AND 21 TRUSTEES"). FORM 990, PART VI, SECTION B, LINE 11B EBI'S ACCOUNTING FIRM SENDS THE COMPLETE COPY AND PUBLIC DISCLOSURE COPY OF FORM 990 TO THE BOARD TREASURER. THE BOARD TREASURER THEN SENDS AND MAKES THE PUBLIC DISCLOSURE COPY OF FORM 990 AVAILABLE TO THE OTHER BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. BOARD MEMBERS ARE ENCOURAGED TO REVIEW THE PUBLIC DISCLOSURE COPY OF FORM 990 AND FORWARD QUESTIONS TO THE TREASURER. EITHER THE TREASURER OR THE ACCOUNTING FIRM WILL ADDRESS THE QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO INTERESTED PERSONS, WHICH INCLUDE ANY TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY MEMBER OF THE ADMINISTRATION OF THE ORGANIZATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. INTERESTED PERSONS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES, DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A CONFLICT IS DETERMINED TO EXIST, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE DIRECTORS DO NOT RECEIVE COMPENSATION OR BENEFITS. COMPENSATION AND BENEFITS FOR OFFICERS AND KEY EMPLOYEES WERE DETERMINED BY COMPARISON WITH BENCHMARK DATA FROM SIMILAR SCHOOLS' FORMS 990 AND INDEPENDENT CONSULTANT INPUT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.