Civic Intelligence

Mark Day School

EIN 94-2598891 • 501(c)3 • San Rafael, CA

View Organization Page

Profile

Mark day school (formerly saint mark's school) discovers and nurtures what is finest in each child in a vibrant, inclusive, non-sectarian learning community. Innovative and full of heart, mark day school strives to develop well-rounded critical thinkers in a challenging program that fosters academic excellence and responsible world citizenship. Our media literacy program, our one-on-one laptop program, and our global partnerships with esibonsweni, bejing experimental school #2, and the canal alliance remain vibrant and significant parts of our curriculum. Mark day school also introduced our social emotional learning program throughout all grades with resounding success.

39 Trellis DriveSan Rafael, CA 94903

www.markdayschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.55x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

1.64x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

41st percentile

1.7%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$452,714

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

86th percentile

24%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

4.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$59,197,265

Up $1,713,609 (+3.0%) from 2023

Liabilities

Up

$31,791,652

Up $209,444 (+0.7%) from 2023

Net Assets

Up

$27,405,613

Up $1,504,165 (+5.8%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin41st percentile

Revenue

Up

$20,790,170

Up $1,507,536 (+7.8%) from 2023

Expenses

Up

$20,295,067

Up $1,332,459 (+7.0%) from 2023

Net Income

Up

$495,103

Up $175,077 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $17,341,796Liabilities 2010: $6,397,114Net Assets 2010: $10,944,6822010Assets 2011: $17,619,071Liabilities 2011: $5,845,544Net Assets 2011: $11,773,5272011Assets 2012: $18,253,508Liabilities 2012: $6,364,733Net Assets 2012: $11,888,7752012Assets 2013: $19,316,393Liabilities 2013: $6,693,585Net Assets 2013: $12,622,8082013Assets 2014: $21,851,805Liabilities 2014: $7,039,745Net Assets 2014: $14,812,0602014Assets 2015: $25,268,823Liabilities 2015: $7,660,507Net Assets 2015: $17,608,3162015Assets 2016: $27,338,568Liabilities 2016: $7,959,725Net Assets 2016: $19,378,8432016Assets 2017: $34,438,596Liabilities 2017: $13,011,590Net Assets 2017: $21,427,0062017Assets 2018: $39,685,065Liabilities 2018: $17,436,873Net Assets 2018: $22,248,1922018Assets 2019: $37,771,436Liabilities 2019: $15,306,612Net Assets 2019: $22,464,8242019Assets 2020: $44,330,564Liabilities 2020: $21,811,064Net Assets 2020: $22,519,5002020Assets 2021: $47,346,873Liabilities 2021: $21,207,585Net Assets 2021: $26,139,2882021Assets 2022: $46,409,583Liabilities 2022: $21,808,372Net Assets 2022: $24,601,2112022Assets 2023: $57,483,656Liabilities 2023: $31,582,208Net Assets 2023: $25,901,4482023Assets 2024: $59,197,265Liabilities 2024: $31,791,652Net Assets 2024: $27,405,6132024

Highlighted filing

2024

Assets$59,197,265
Liabilities$31,791,652
Net Assets$27,405,613
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $9,708,4352010Revenue 2011: $10,540,676Expenses 2011: $10,433,775Net Income 2011: $106,9012011Expenses 2012: $10,694,4342012Expenses 2013: $11,254,5692013Revenue 2014: $12,848,647Expenses 2014: $11,516,222Net Income 2014: $1,332,4252014Revenue 2015: $14,914,425Expenses 2015: $12,116,868Net Income 2015: $2,797,5572015Revenue 2016: $14,291,405Expenses 2016: $12,444,194Net Income 2016: $1,847,2112016Revenue 2017: $14,559,364Expenses 2017: $12,804,593Net Income 2017: $1,754,7712017Revenue 2018: $14,142,141Expenses 2018: $13,485,321Net Income 2018: $656,8202018Revenue 2019: $14,109,918Expenses 2019: $14,239,412Net Income 2019: -$129,4942019Revenue 2020: $15,320,987Expenses 2020: $15,317,632Net Income 2020: $3,3552020Revenue 2021: $18,736,195Expenses 2021: $16,328,951Net Income 2021: $2,407,2442021Revenue 2022: $18,444,024Expenses 2022: $17,449,730Net Income 2022: $994,2942022Revenue 2023: $19,282,634Expenses 2023: $18,962,608Net Income 2023: $320,0262023Revenue 2024: $20,790,170Expenses 2024: $20,295,067Net Income 2024: $495,1032024

Highlighted filing

2024

Revenue$20,790,170
Expenses$20,295,067
Net Income$495,103
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,197,265
Liabilities
$31,791,652
Net assets
$27,405,613
Revenue
$20,790,170
Expenses
$20,295,067
Net income
$495,103
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$59.2$31.8$27.4$20.8$20.3$0.50
2023Detailed filing. Detailed filing data is available for this year.$57.5$31.6$25.9$19.3$19.0$0.32
2022Detailed filing. Detailed filing data is available for this year.$46.4$21.8$24.6$18.4$17.4$0.99
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.3$21.2$26.1$18.7$16.3$2.41
2020Detailed filing. Detailed filing data is available for this year.$44.3$21.8$22.5$15.3$15.3$0.00
2019Detailed filing. Detailed filing data is available for this year.$37.8$15.3$22.5$14.1$14.2$0.13
2018Detailed filing. Detailed filing data is available for this year.$39.7$17.4$22.2$14.1$13.5$0.66
2017Detailed filing. Detailed filing data is available for this year.$34.4$13.0$21.4$14.6$12.8$1.75
2016Detailed filing. Detailed filing data is available for this year.$27.3$7.96$19.4$14.3$12.4$1.85
2015Detailed filing. Detailed filing data is available for this year.$25.3$7.66$17.6$14.9$12.1$2.80
2014Summary only. Only limited summary data is available for this year.$21.9$7.04$14.8$12.8$11.5$1.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$6.69$12.6$11.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.3$6.36$11.9$10.7
2011Summary only. Only limited summary data is available for this year.$17.6$5.85$11.8$10.5$10.4$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$6.40$10.9$9.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 14, 2025
Return Version
2023v6.0
Gross Receipts
$22,696,519
Mission and Program Overview

Mission

Mark Day School (formerly Saint Mark's School) discovers and nurtures what is finest in each child in a vibrant, inclusive, non-sectarian learning community. Innovative and full of heart, Mark Day School strives to develop well-rounded critical thinkers in a challenging program that fosters academic excellence and responsible world citizenship. Our media literacy program, our one-on-one laptop program, and our global partnerships with eSibonsweni, Bejing Experimental School #2, and the Canal Alliance remain vibrant and significant parts of our curriculum. Mark Day School also introduced our Social Emotional Learning program throughout all grades with resounding success.

See schedule oinnovative and full of heart, mark day school nurtures each child to pursue their curiosity, think critically, embrace challenge with courage and joy, and work in partnership with others to build more caring and inclusive communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,252,189$16,698,002▲ $445,813
Investments in Publicly Traded Securities$12,380,962$13,468,750▲ $1,087,788
Land, Buildings, and Equipment, Net$12,521,321$12,278,716▼ $242,605
Accounts Receivable$6,377,849$7,046,783▲ $668,934
Pledges and Grants Receivable$273,006$434,292▲ $161,286
Cash and Non-Interest-Bearing Accounts$96,393$193,225▲ $96,832
Prepaid Expenses and Deferred Charges$270,724$85,329▼ $185,395
Total Assets$57,483,656$59,197,265▲ $1,713,609
Other Assets Total$9,311,212$8,992,168▼ $319,044
Liabilities
Deferred Revenue$13,885,886$14,514,494▲ $628,608
Other Liabilities$9,355,700$9,049,047▼ $306,653
Tax Exempt Bond Liabilities$6,607,581$6,354,655▼ $252,926
Accounts Payable and Accrued Expenses$1,733,041$1,873,456▲ $140,415
Total Liabilities$31,582,208$31,791,652▲ $209,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,102,707$19,457,785▲ $355,078
Net Assets With Donor Restrictions$6,798,741$7,947,828▲ $1,149,087
Total Net Assets Fund Balance$25,901,448$27,405,613▲ $1,504,165
Total Liabilities and Net Assets / Fund Balance$57,483,656$59,197,265▲ $1,713,609

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,938,250$8,543,172$18,481,422
Other Land Buildings$1,047,685$768,332$1,816,017
Equipment$632,584$614,263$1,246,847
Leasehold Improvements$660,197$564,010$1,224,207
Other Assets Org$8,992,168--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$12,107,627$516,849▲ $1,647,544$483,190$13,788,830
2022$10,744,857$710,900▲ $1,111,315$459,445$12,107,627
2021$11,890,349$1,185,764▼ $1,707,163$624,093$10,744,857
2020$9,824,812$114,255▲ $2,334,383$383,101$11,890,349
2019$9,478,651$129,788▲ $546,719$330,346$9,824,812
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph HarveyHead of SchoolFT$378,561$197,407$575,968
Bella ChangChief Financial OfficerFT$257,038$27,034$284,072
David HickmanHead of Upper SchoolFT$200,765$28,669$229,434
Bonnie NishiharaAssistant Head of SchoolFT$191,089$33,136$224,225
Wendy LevineDirector of DevelopmentFT$167,869$21,432$189,301
Katherin KelsoDirector of AdmissionFT$152,755$27,953$180,708
Brian WilkersonMusic TeacherFT$143,517$27,173$170,690
Fernanda PernambucoDirector of Part., Equity, InclFT$143,163$27,522$170,685
Geneva ConwayFirst Grade TeacherFT$138,358$28,789$167,147
Lisa BeckerFirst Grade TeacherFT$137,980$28,583$166,563
Silvia BuckleySpanish TeacherFT$137,868$8,422$146,290

Board Members and Trustees

NameTitle
Sara EgidePresident
Aimee ForemanVice President
Alicia RockefellerTrustee
Andrea Urda-rijoTrustee
Andy KellyTrustee
Carolyn BojanowskiTrustee
Chelsea IaleggioTrustee
Chris AbateTrustee
Christine MetzgerTrustee
David ShapiroTrustee
Ethan DornhelmTrustee
Jessica CliftonTrustee
Jessica NgoTrustee
Katie ShannonTrustee
Paul AustinTrustee
Prathap DendiTrustee
Reetika GrewalTrustee
Rika GopinathTrustee
Robert HeeTrustee
Ryan BrownTrustee
Scott FaberTrustee
Stephanie DornhelmTrustee
Mike BeckAsst. Treasurer
Megan MarianiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Michael's Transportation Services INCBus Transportation140 YOLANO DRIVE, Vallejo, CA 94589$306,407
Marinwood MarketHot Lunch And Food Service155 MARINWOOD AVE 1521, San Rafael, CA 94903$210,620
Positive Adventures INCOutdoor Education Provider4907 MORENA BLVD 1401, San Diego, CA 92117$131,136
Superior Roofing Solutions Kurt D GroRoof Replacement35 PAMARON WAY E, Novato, CA 94949$129,986
Carducci & AssociatesArchitect555 BEACH ST FLOOR 4, San Francisco, CA 94133$113,596
Revenue and Support

Revenue Composition

Contributions and Grants
$2,057,912
Program Service Revenue
$17,309,271
Investment Income
$1,475,711
Other Revenue
$-52,724
All Other Contributions
$1,701,914
Change in Net Assets
$495,103

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$78,021Fair Market Value (FMV)
Total Noncash Contributions7$78,021-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,717,923
Revenue Not Reported on Financial Statements
$3,072,247
Revenue Not Reported on Form 990
$1,009,062
Other Revenue Adjustments
$3,041,364
Total Revenue per Audited Statements
$18,726,985
Total Revenue per Form 990
$20,790,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,295,374
Other Expenses$4,958,329
Grants and Similar Amounts Paid$3,041,364
Total Fundraising Expense$576,931
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,324,514$1,850,066$79,355$8,253,935
Grants to Domestic Individuals$3,041,364--$3,041,364
Current Officers, Directors, Trustees, and Key Employees$1,039,325$399,146$346,143$1,784,614
Occupancy$1,231,356$100,989$29,065$1,361,410
Depreciation Depletion$762,774$72,018$18,005$852,797
Other Employee Benefits$610,008$212,319-$822,327
Payroll Taxes$520,593$182,194$16,640$719,427
Pension Plan Contributions$517,440$181,092$16,539$715,071
Travel$424,720--$424,720
Fees for Services Other$61,383$227,486$63,907$352,776
Other Expenses$200,480$73,286-$273,766
Conferences and Meetings$138,549$73,286-$211,835
Interest$163,401$30,697$3,857$197,955
Office Expenses-$169,944-$169,944
Insurance$144,875$13,679$3,420$161,974
Advertising-$70,337-$70,337
Fees for Services Accounting-$31,000-$31,000
Fees for Service Investment Mgmnt Fees-$30,883-$30,883
Fees for Services Legal-$28,473-$28,473
Total Functional Expenses$15,950,565$3,767,571$576,931$20,295,067

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$20,295,067
Expenses per Audited Statements$17,222,820
Total Expenses per Audited Statements$17,222,820
Expenses Not Reported on Financial Statements$3,072,247
Other Expense Adjustments$3,041,364
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$18,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan Africa - South AfricaGrantmaking-00$18,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$72,647
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$355,998-$64,888-
Total Events$355,998-$72,647$-72,647
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$9,049,047

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACalifornia Public Finance Authority2020-06-10$7,647,000Refinance prior bond issue

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,647,000$7,559,095$909,509$87,905

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members ethan dornhelm and stephanie dornhelm have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“The finance committee of the board receives the draft form 990 prior to filing. The board receives a copy of the completed 990 after the form has been filed.”

Form 990, Part VI, Section B, Line 12C

“All board members are required to sign a conflict of interest and confidentiality statement. If a conflict of interest arises, the board member may be asked to recuse themselves from any related discussions or decisions. For employees, conflicts of interest are addressed in the personnel policy manual. Each employee is required to acknowledge that they have received, read, and understood the contents of the mark day school personnel policy manual.”

Form 990, Part VI, Section B, Line 15A

“Compensation is evaluated using comparative data from peer schools in the bay area to ensure it remains competitive and appropriate. This data is thoroughly reviewed, documented, and updated annually, with formal notifications provided to reflect any changes. The board of trustees is responsible for establishing the head of school's compensation, while the head of school determines compensation for all other employees, including the administrative team.”

Form 990, Part VI, Section C, Line 19

“All documents are available through the business office and provided upon request, as appropriate.”

Filing and Contact Details

Filer

Filer Name
Mark Day School
EIN
94-2598891
Phone
4154728000
Address
39 TRELLIS DRIVE, SAN RAFAEL, CA 94903

Signing Officer

Name
Joe Harvey
Title
Head of School
Phone
4154728000
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Harvey
Formed
1979
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
24
Employees
141
Volunteers
70

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 1B:

“The school provides $4,500 each quarter in pass-through funds to the esibonesweni primary orphans project in africa. In the 2023 tax year, a total of $18,000 was collected as pass-through donations, recorded as a liability, and subsequently transferred to support the organization.”

PART V, LINE 4:

“Our endowment funds are used for student financial assistance, faculty salaries, and additions to programs and capital improvements.”

PART X, LINE 2:

“The school is a qualified school 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, 2024, the school does not have any significant uncertain tax positions for which a reserve would be necessary.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Tuition assistance 3,041,364.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Tuition assistance 3,041,364.”

Raw XML AppendixShowing 400 of 1,041 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE OINNOVATIVE AND FULL OF HEART, MARK DAY SCHOOL NURTURES EACH CHILD TO PURSUE THEIR CURIOSITY, THINK CRITICALLY, EMBRACE CHALLENGE WITH COURAGE AND JOY, AND WORK IN PARTNERSHIP WITH OTHERS TO BUILD MORE CARING AND INCLUSIVE COMMUNITIES.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2POSITIVE ADVENTURES INC
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IRS990/Desc0MARK DAY SCHOOL IS AN INDEPENDENT, ALL GENDER SCHOOL FOR 380 STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE. MARK DAY SCHOOL STUDENTS PARTICIPATE IN A CHALLENGING AND ACTIVE HANDS-ON ACADEMIC PROGRAM, PREPARING THEM FOR SUCCESS IN FUTURE SCHOOLING AND IN LIFE. MARK DAY SCHOOL ACADEMICS INCLUDES TRADITIONAL SKILLS AND COMPETENCIES OF FOUNDATIONAL LITERACIES SUCH AS MATH AND THE HUMANITIES, AS WELL AS FOUR CROSS-DISCIPLINARY LITERACIES THAT ARE INTERWOVEN INTO THE CURRICULUM. THE FOUR CROSS-DISCIPLINARY LITERACIES ARE; MEDIA AND INFORMATION, SOCIAL AND EMOTIONAL, ECOLOGICAL AND CROSS-CULTURAL. CROSS-CULTURAL LITERACY IS ENHANCED THROUGH OUR FORMALIZED PARTNERSHIPS WITH FOREIGN SCHOOLS IN TAIWAN, COSTA RICA AND SOUTH AFRICA. FOLLOWING GRADUATION, MARK DAY SCHOOL ALUMNI MATRICULATE (CONTINUED SCHEDULE O)AT EXCELLENT INDEPENDENT, PUBLIC AND PAROCHIAL HIGH SCHOOLS IN THE BAY AREA AND AT BOARDING SCHOOLS AROUND THE COUNTRY. MARK DAY SCHOOL GRADUATES ARE CONSIDERED AMONG THE BEST PREPARED STUDENTS AT THOSE SCHOOLS.
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