SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
VISTAMAR SCHOOL
 
Employer identification number

14-1841085
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 A VISTAMAR TRUSTEE AND THE SPOUSE OF A VISTAMAR TRUSTEE ARE DIRECTORS AT THE SAME COMPANY. TWO VISTAMAR TRUSTEES AND THE SPOUSE OF A VISTAMAR TRUSTEE ARE OFFICERS AT SUBSIDIARIES OF THE SAME COMPANY.
FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE SCHOOL'S DIRECTOR OF FINANCE BEFORE IT IS SIGNED BY THE HEAD OF SCHOOL.
FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY REPRESENTATION WHEN JOINING THE BOARD AND ANNUALLY THEREAFTER. THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE FIRST BOARD MEETING OF THE YEAR AND AGAIN AT THE LAST BOARD MEETING OF THE YEAR. THE SCHOOL SHALL NOT BE A PARTY TO A TRANSACTION IN WHICH ONE OR MORE OF ITS TRUSTEES HAVE A MATERIAL FINANCIAL INTEREST UNLESS THE TRANSACTION IS REVIEWED BY OUTSIDE COUNSEL AND APPROVED BY AT LEAST TWO-THIRDS OF THE DISINTERESTED MEMBERS OF THE BOARD. THE CFO REVIEWS AND QUESTIONS POTENTIAL CONFLICTS OF INTEREST AS THEY PRESENT THEMSELVES.
FORM 990, PART VI, SECTION B, LINE 15 A BOARD COMPENSATION SUBCOMMITTEE CONSIDERS THE COMPENSATION OF THE HEAD OF SCHOOL AND PREPARES A SAFE HARBOR ANALYSIS, WHICH USES COMPARABLE DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS AND WRITTEN CONTRACTS WITH THE HEAD OF SCHOOL WHICH ARE APPROVED BY THE BOARD OF TRUSTEES. THE HEAD OF SCHOOL REVIEWS SALARIES FOR KEY MANAGEMENT EMPLOYEES WITH THE BOARD CHAIR.
FORM 990, PART VI, SECTION C, LINE 19 VISTAMAR'S BYLAWS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9: BAD DEBT - LOSS ON CONTRIBUTIONS RECEIVABLE -39,987.
FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

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