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ObjectId: 201933099349301968 - Submission: 2019-11-05
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" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
18
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 on 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 on 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
Yes
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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on 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," on line 5a or 5b, describe in Part III.
6
For persons listed on 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," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported on 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" on 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) 2018
Page 2
Schedule J (Form 990) 2018
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 on 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 in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
SHARON D HENNESSY
HEAD OF SCHOOL
(i)
(ii)
459,942
-------------
-------------
198,111
-------------
45,705
-------------
64,426
-------------
768,184
-------------
-------------
2
KATHRYN LOUISE LIMMER
DIRECTOR OF ADVANCEMENT
(i)
(ii)
282,427
-------------
19,609
-------------
67,707
-------------
45,317
-------------
70,448
-------------
485,508
-------------
-------------
3
RICHARD A HARTZELL
US PRINCIPAL
(i)
(ii)
284,750
-------------
10,000
-------------
30,040
-------------
45,318
-------------
10,281
-------------
380,389
-------------
-------------
4
RYAN ROBERT MUELLER
DIR. OF PE, HEALTH & SPORTS K-
(i)
(ii)
44,086
-------------
-------------
305,277
-------------
4,409
-------------
17,457
-------------
371,229
-------------
-------------
5
SHAUN O'ROURKE
MS PRINCIPAL
(i)
(ii)
176,315
-------------
5,000
-------------
57,299
-------------
17,314
-------------
102,147
-------------
358,075
-------------
-------------
6
LARRY KRAUT
CHIEF OPERATING OFFICER
(i)
(ii)
181,735
-------------
-------------
81,974
-------------
18,285
-------------
13,815
-------------
295,809
-------------
-------------
7
CATHY C HSU
CONTROLLER
(i)
(ii)
179,602
-------------
5,000
-------------
78,902
-------------
17,960
-------------
6,918
-------------
288,382
-------------
-------------
8
ANDREW LOWMAN
US ASSOCIATE PRINCIPAL
(i)
(ii)
109,970
-------------
5,000
-------------
69,268
-------------
10,997
-------------
89,516
-------------
284,751
-------------
-------------
9
NATHANIEL SMITH
DIR. OF INSTRUCTION AND LEARNI
(i)
(ii)
162,417
-------------
-------------
40,412
-------------
16,242
-------------
65,372
-------------
284,443
-------------
-------------
10
MATT FAGEN
DIR. OF TECHCUBE
(i)
(ii)
86,579
-------------
-------------
98,632
-------------
8,658
-------------
64,816
-------------
258,685
-------------
-------------
11
TARA SIMEONIDIS
LS PRINCIPAL
(i)
(ii)
173,055
-------------
-------------
52,423
-------------
17,412
-------------
12,622
-------------
255,512
-------------
-------------
12
DAN HUDKINS
CHIEF INFORMATION OFFICER
(i)
(ii)
160,354
-------------
9,805
-------------
50,317
-------------
16,134
-------------
12,233
-------------
248,843
-------------
-------------
13
CATRIONA COLLINS MORAN
DEPUTY HEAD OF SCHOOL
(i)
(ii)
98,055
-------------
9,805
-------------
69,610
-------------
9,480
-------------
22,284
-------------
209,234
-------------
-------------
14
GARY J PETTIGREW
MS ASSOCIATE PRINCIPAL
(i)
(ii)
114,590
-------------
2,500
-------------
40,669
-------------
11,459
-------------
39,474
-------------
208,692
-------------
-------------
15
SAMUEL QUEK
IT ASSOCIATE DIRECTOR
(i)
(ii)
120,092
-------------
-------------
35,654
-------------
12,009
-------------
37,019
-------------
204,774
-------------
-------------
16
CAROL CHEN
HUMAN RESOURCES DIRECTOR
(i)
(ii)
130,572
-------------
5,000
-------------
50,427
-------------
13,153
-------------
5,523
-------------
204,675
-------------
-------------
17
ADAM NELSON
INTERIM DEPUTY HEAD OF SCHOOL
(i)
(ii)
93,550
-------------
11,000
-------------
52,139
-------------
9,355
-------------
11,360
-------------
177,404
-------------
-------------
18
DANIEL T LONG
US DEAN OF STUDENTS
(i)
(ii)
93,485
-------------
-------------
68,280
-------------
9,349
-------------
66,678
-------------
237,792
-------------
-------------
19
JEFFREY NEILL
US DIR. OF COLLEGE COUNSELING
(i)
(ii)
85,204
-------------
-------------
75,047
-------------
8,520
-------------
61,621
-------------
230,392
-------------
-------------
20
ALLAN BAYNTUN
TEACHER
(i)
(ii)
88,930
-------------
-------------
66,324
-------------
8,893
-------------
41,981
-------------
206,128
-------------
-------------
21
JUDE CLAPPER
US DIR. SCIENTIFIC RESEARCH
(i)
(ii)
91,875
-------------
-------------
61,051
-------------
9,188
-------------
37,008
-------------
199,122
-------------
-------------
22
KIM KAWAMOTO
ATHLETIC DIRECTOR (US & MS)
(i)
(ii)
86,655
-------------
-------------
71,130
-------------
8,666
-------------
7,947
-------------
174,398
-------------
-------------
Schedule J (Form 990) 2018
Page 3
Schedule J (Form 990) 2018
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 overseas hired faculty and administrators to supplement a portion of his or her living expenses in Taiwan. nineteen persons, including fourteen key employees, and five highest compensated employees listed on Part II received the livelihood supplements during the year. The livelihood supplements are reported as taxable compensation. The Head of Schools monthly dues of American Club in Taipei are reimbursed by the School. The School also reimburses the initiation fee for three administrators to join the American Club in Taipei. The Club dues and initiation fee are considered reasonable business expenses and thus not reported as taxable compensation. As a condition of employment, the Head of School 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 Head of Schools 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, and Column (d). As stipulated in the Head of Schools employment contract, certain travel of a family member are borne by the School and appropriately reported as taxable compensation to the individual.
SEVERANCE PAYMENT, PART I, LINE 4A
Ryan Robert Mueller, former Director of PE, Health & Sports K-12, received a one-time severance payment and benefits of $258,942.
Schedule J (Form 990) 2018
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