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ObjectId: 201403089349302100 - Submission: 2014-11-04
TIN: 51-0255746
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
See separate instructions.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
Open to Public Inspection
Name of the organization
TAIPEI AMERICAN SCHOOL FOUNDATION
Employer identification number
51-0255746
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
6b
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013
Page 2
Schedule J (Form 990) 2013
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation
reported as deferred
in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
SHARON D HENNESSY
SUPERINTENDENT
(i)
(ii)
427,625
25,008
15,306
32,285
68,248
568,472
2
RICHARD A HARTZELL
US PRINCIPAL
(i)
(ii)
238,333
9,997
28,825
30,857
16,274
324,286
3
STEVE PANTA
ASST SUPT- BUSINESS & OPERATIONS
(i)
(ii)
174,436
17,494
38,776
17,577
14,162
262,445
4
CATRIONA MORAN
LS PRINICPAL
(i)
(ii)
151,293
9,879
46,186
15,248
36,230
258,836
5
MICHELLE A HITEMAN
MS PRINCIPAL
(i)
(ii)
153,509
1,200
40,525
15,320
9,890
220,444
6
SHAUN OROURKE
US ASSOCIATE PRINCIPAL
(i)
(ii)
134,470
12,496
34,725
13,075
53,428
248,194
7
PAIGE K SUMMERS
ASST SUPT- ADVANCEMENT
(i)
(ii)
120,142
30,197
12,106
9,021
171,466
8
KAREN MOREAU
ASST SUPT- CURRICULIUM
(i)
(ii)
148,288
37,044
14,866
9,556
209,754
9
CATHY C HSU
CONTROLLER
(i)
(ii)
163,910
16,516
7,340
187,766
10
GARY J PETTIGREW
MS ASSOCIATE PRINCIPAL
(i)
(ii)
99,321
37,611
9,941
55,492
202,365
11
DAVID A SINCLAIR
TECHNOLOGY DIRECTOR
(i)
(ii)
105,441
2,499
33,372
10,557
52,647
204,516
12
DANIEL T LONG
TEACHER
(i)
(ii)
108,017
1,200
28,444
8,525
76,043
222,229
Schedule J (Form 990) 2013
Page 3
Schedule J (Form 990) 2013
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
Benefit information (Part I, line 1a)
The School provides livelihood supplements which include housing allowances to the overseas hired faculty and administrators to supplement a portion of his or her living expenses in Taiwan. Eleven persons, including one officer, seven key employees and three highest compensated employees listed on Part II received the livelihood supplements during the year. The livelihood supplements are reported as taxable compensation. The School provides monthly dues and initiation fee for the Superintendent to join American Club in Taipei for school business. The School also provides the initation fee for three administrators to join the American Club in Taipei and one administrator to join the local community club. The Club dues and initiation fee are considered reasonable business expanses and thus not reported as taxable compensation.As a condition of employment, the Superintendent is provided an apartment nearby campus. The apartment is available for school sponsored events and to conduct school business outside normal business hours. The housekeeping services and utilities allocable to business portion are reported as business expenses. The portion of the housekeeping expenses and utilities allocable to the Superintendent's personal quarters is a taxable benefit. The value of the housing and business portion of housekeeping services and utilities is treated as non-taxable compensation under Section 119(a) and is reported on Schedule J, Part II, Column (d).
Schedule J (Form 990) 2013
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