2024-11-11T22:46:45-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2023-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 PETER L HOLDEN CHIEF FINANCIAL OFFICER 4135293279 2024-11-08 1 1 LAURA J KENNEY P00202198 6177170831 2024-11-08 2023 2024-10-15 13:58:12Z PETER L HOLDEN 19 PAYSON AVENUE EASTHAMPTON MA 010272213 46989443 0 X WWW.WILLISTON.COM X 1841 MA TO OPERATE AN INNOVATIVE PRIVATE SCHOOL THAT EDUCATES YOUNG MINDS AND PREPARES THEM TO THRIVE IN A GLOBAL SOCIETY. 31 30 285 439 828898 0 7060093 11115747 30724729 31444005 1666094 1855539 1312183 1382371 40763099 45797662 7170673 7473900 0 0 18212046 18538461 44816 31549 2667146 12958901 12744944 38386436 38788854 2376663 7008808 109007562 123324697 45267087 46515460 63740475 76809237 X THE WILLISTON NORTHAMPTON SCHOOL INSPIRES STUDENTS TO LIVE WITH PURPOSE, PASSION AND INTEGRITY. THE SCHOOL'S PHILOSOPHY COMPRISES THE TENENTS OF RESPECT FOR SELF AND OTHERS, RESPONSIBILITY AND TRUST, AND HONESTY AND INTEGRITY. THE SCHOOL'S VALUES ARE ENCAPSULATED BY THESE TENENTS: ACADEMIC EXCELLENCE, INDIVIDUALITY, RESPONSIBILITY, COMMUNITY AND COLLABORATION. 0 0 25527943 423130 31798808 PROVIDE A SECONDARY EDUCATION FOR STUDENTS GRADES 7-12. WILLISTON IS A BOARDING SCHOOL WITH A DAY STUDENT POPULATION. ENROLLMENT IS APPROXIMATELY 487. IN ADDITION, WILLISTON PROVIDES STUDENT SERVICES SUCH AS FOOD SERVICE, HEALTH SERVICE, STUDENT PUBLICATIONS AND A VARIETY OF CLUBS AND ACTIVITIES FOR THE STUDENTS. WILLISTON ALSO PROVIDES SUPPLEMENTARY SERVICES SUCH AS A CAMPUS STORE, A SNACK BAR, DAYCARE, ETC. 7050770 7050770 0 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND, THIS INCLUDES MERIT AND TUITION DISCOUNTS. 32578713 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 106 0 1 285 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 31 30 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA MD MI NH NY SC OR X PETER L HOLDEN 4135293261 19 PAYSON AVENUE EASTHAMPTON MA 01027 ROBERT W HILL III HEAD OF SCHOOL 40.00 0.00 X X 448465 0 77278 JOHN HAZEN WHITE JR CHAIRMAN 5.00 0.00 X X 0 0 0 KEVIN R HOBEN VICE CHAIRMAN 5.00 0.00 X X 0 0 0 MARY ALCOCK VICE CHAIRMAN 5.00 0.00 X X 0 0 0 FRED ALLARDYCE SECRETARY 5.00 0.00 X X 0 0 0 DANIEL DECELLES TREASURER 5.00 0.00 X X 0 0 0 BRETT BARTH TRUSTEE 2.00 0.00 X 0 0 0 JOHN P BOOTH JR TRUSTEE 2.00 0.00 X 0 0 0 JEFFREY BRUCE TRUSTEE 2.00 0.00 X 0 0 0 MARY ELLEN BULL TRUSTEE 2.00 0.00 X 0 0 0 JAIDIP CHANDA TRUSTEE 2.00 0.00 X 0 0 0 JESSE EATON TRUSTEE 2.00 0.00 X 0 0 0 WILLIAM V FOGG TRUSTEE 2.00 0.00 X 0 0 0 CLAIRE KELLEY HARDON TRUSTEE 2.00 0.00 X 0 0 0 CLAYTON T HARDON JR TRUSTEE 2.00 0.00 X 0 0 0 DR CHERIE A HOLMES TRUSTEE 2.00 0.00 X 0 0 0 DR JONDELLE JENKINS TRUSTEE 2.00 0.00 X 0 0 0 ELLEN ROSENBERG LIVINGSTON TRUSTEE 2.00 0.00 X 0 0 0 TERENCE MARTIN TRUSTEE 2.00 0.00 X 0 0 0 BRYANT S MCBRIDE TRUSTEE 2.00 0.00 X 0 0 0 PAULA A MONOPOLI TRUSTEE 2.00 0.00 X 0 0 0 RICHARD T MONOPOLI TRUSTEE 2.00 0.00 X 0 0 0 ANGELA PERRY TRUSTEE 2.00 0.00 X 0 0 0 KRISTIN J PRIGMORE TRUSTEE 2.00 0.00 X 0 0 0 JASON QUEENIN TRUSTEE 2.00 0.00 X 0 0 0 STEWART B REED TRUSTEE 2.00 0.00 X 0 0 0 JOSEPH RIGALI TRUSTEE 2.00 0.00 X 0 0 0 JOHN T RISLEY TRUSTEE 3.00 0.00 X 0 0 0 MIJANOU MALISE SPURDLE TRUSTEE 2.00 0.00 X 0 0 0 RICHARD S WAGMAN TRUSTEE 2.00 0.00 X 0 0 0 JOSEPH WOLD TRUSTEE 2.00 0.00 X 0 0 0 ERIC YATES ASST. SECRETARY, CAO 40.00 0.00 X 201297 0 58652 PETER HOLDEN CHIEF FINANCIAL OFFICER (AS OF 7/23) 40.00 0.00 X 134444 0 24633 CHRISTOPHER DIETRICH DEAN OF ENROLLMENT MANAGEMENT 40.00 0.00 X 151455 0 122084 LAURIE CORMIER DIRECTOR OF ADVANCEMENT 40.00 0.00 X 155180 0 30032 CORINNE FOGG DEAN OF FACULTY 40.00 0.00 X 122185 0 46077 BRIAN WING DIRECTOR OF PHYSICAL PLANT 40.00 0.00 X 121705 0 11182 DEBORAH LENNON DIRECTOR OF FINANCE & AUXILIARY OPERATIONS 40.00 0.00 X 116500 0 11750 CHARLES B MCCULLAGH JR CFO, ASST. TREASURER (THRU 6/23) 0.00 0.00 X 161055 0 28656 1612286 0 410344 21 1 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 2494211 ADAMS PLUMBING & HEATING INC PO BOX 126 ADAMS MA 012200126 GENERAL CONTRACTOR 497800 EASTFIELD GLASS CO INC 314 PASCO ROAD INDIAN ORCHARD MA 01151 GLASS CONTRACTOR 308546 RJM LANDSCAPING INC PO BOX 610 SOUTHAMPTON MA 01073 LANDSCAPING CONTRACTOR 257853 DA SULLIVAN & SONS INC 82-84 NORTH STREET NORTHAMPTON MA 01060 GENERAL CONTRACTOR 225000 14 11115747 2382534 11115747 TUITION, ROOM & BOARD 611600 31444005 31444005 31444005 1870220 -100 1870320 288372 0 288372 288372 128593 159779 869188 35579 919448 0 -50260 35579 -14681 -14681 311124 272333 38791 38791 AUXILIARY SERVICES 531120 1028785 328380 700405 ANCILLARY SERVICES 611710 26423 26423 1055208 45797662 31798808 828898 2054209 30000 30000 7443900 7443900 1140023 312732 415304 411987 71765 71765 12448318 10008679 1344950 1094689 978631 780236 104658 93737 2934372 2315763 328033 290576 965352 743429 112371 109552 80642 80642 102795 102795 31549 31549 87312 87312 303808 151904 75952 75952 10091 7224 868 1999 681417 442921 238496 1258821 1183292 62941 12588 209135 91577 5992 111566 956114 898747 47806 9561 3364624 3162747 168231 33646 446894 420080 22345 4469 FOOD 2458204 2400372 7642 50190 FACILITIES MAINTANENCE 978461 919753 48923 9785 AUXILIARY 214603 214603 PROFESSIONAL DEVELOPMEN 98353 89352 9001 1493670 889637 278733 325300 38788854 32578713 3542995 2667146 3136 6503303 7341223 943604 2138982 73763 56901 382 599233 220431 862753 1136080 100514803 52970672 47493471 47544131 50064366 61415930 527676 380442 1935875 3090577 109007562 123324697 2767975 3009517 9726419 11139655 29649298 28686968 989420 923577 2133975 2755743 45267087 46515460 X 27481681 31121410 36258794 45687827 63740475 76809237 109007562 123324697 X 7008808 6160551 -100597 X 0 1 X 1 0 X 3927366 3832949 8665389 7060093 11115747 34601544 3927366 3832949 8665389 7060093 11115747 34601544 7927633 26673911 855481 818099 817859 1810688 2158592 6460719 178037 2936439 275144 291469 311124 3992213 45054476 147868679 0.59200 0.61010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2019 AMOUNT: $ 178,037. 2020 AMOUNT: $ 152,439. 2021 AMOUNT: $ 275,144. 2022 AMOUNT: $ 291,469. 2023 AMOUNT: $ 311,124. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 2,784,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49027272 5962842 7488357 778396 1483879 60216196 42543055 3661657 4979072 732604 1423908 49027272 43890611 6186813 -5507164 734044 1293161 42543055 36006131 392930 9542913 739204 1312159 43890611 35978870 281151 1816790 715365 1355315 36006131 0.31190 0.68810 0.00000 0 0 1342507 1342507 72762794 32712306 40050488 14061913 10543962 3517951 11719228 9714404 2004824 628361 628361 47544131 SPLIT INTEREST AGREEMENTS 520120 CAPITAL LEASE OBLIGATIONS 2235623 2755743 44598737 6160551 171736 6332287 38266450 87312 7443900 7531212 45797662 31529975 272333 272333 31257642 87312 7443900 7531212 38788854 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF 280 INDIVIDUAL FUNDS FOR A VARIETY OF PURPOSES, INCLUDING INSTRUCTION, SCHOLARSHIPS, ADMINISTRATION, LIBRARY, BUILDINGS AND GROUNDS, PRIZES AND OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTERESTS -100,597. COST OF GOODS SOLD 272,333. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE, SCHOLARSHIPS, ETC. 7,443,900. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 272,333. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE, SCHOLARSHIPS, ETC. 7,443,900. 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 WILLISTON NORTHAMPTON SCHOOL POSTS ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE HOMEPAGE AT ALL TIMES DURING THE TAX YEAR. X X X X 1 BOOST MY SCHOOL 26 BROADWAY 8TH FLOOR NEW YORK NY 10004 ONLINE FUNDRAISING PLATFORM 0 688129 10968 677161 BLACKBAUD MERCHANT SERVICES 65 FAIRCHILD STREET CHARLESTON SC 29492 ONLINE FUNDRAISING PLATFORM 0 49468 1581 47887 PEOPLEGROVE INC 2810 N CHURCH ST 61643 WILMINGTON DE 198024447 ALUMNI / PROFESSIONAL NETWORKING PLATFORM 0 0 19000 0 737597 31549 725048 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 CITYSPACE 50 PAYSON AVE EASTHAMPTON MA 01027 260177968 501(C)(3) 10000 0 N/A N/A CHARITABLE SUPPORT CITY OF EASTHAMPTON 10000 0 N/A N/A CHARITABLE SUPPORT FOR THE CITY OF EASTHAMPTON EMILY WILLISTON MEMORIAL LIBRARY 9 PARK STREET EASTHAMPTON MA 01027 046054363 501(C)(3) 10000 0 N/A N/A CHARITABLE SUPPORT FOR THE CITY OF EASTHAMPTON 3 0 TUITION DISCOUNTS & MERIT AID 139 393130 N/A N/A FINANCIAL AID 180 6945934 N/A N/A ADDITIONAL FINANCIAL AID SUPPORT 33 104836 N/A N/A PART I, LINE 2: GRANTS AND SUPPORT TO THE CITY AND INTERNAL REVENUE CODE SECTION 501(C)(3) CHARITIES ARE MADE WITH THE EXPECTATION THAT THEIR GOVERNING BODIES WILL ENSURE PROPER FIDUCIARY CARE AND USE OF CHARITABLE GRANTS. PART III, COLUMN (B): AWARDING NEED BASED AID IS AN OBJECTIVE AND NONDISCRIMINATORY PROCESS BASED ON THE FINANCIAL NEED OF THE FAMILY BASED ON THEIR TAX RETURNS FOR THE PRIOR YEAR. MERIT AID IS USED ON A DISCRETIONARY BASIS AND ADDITIONAL AID IS RESERVED FOR USE FOR STUDENTS WHO ARE AT OR CLOSE TO FULL AID AWARDS TO HELP PROVIDE ASSISTANCE FOR INCIDENTAL CHARGES SUCH AS TUTORING, CLASS FEES, TRANSPORTATION, ETC. X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT W HILL III HEAD OF SCHOOL 436589 0 0 0 11876 0 26400 0 50878 0 525743 0 0 0 CHRISTOPHER DIETRICH DEAN OF ENROLLMENT MANAGEMENT 151455 0 0 0 0 0 12577 0 109507 0 273539 0 0 0 ERIC YATES ASST. SECRETARY, CAO 201297 0 0 0 0 0 16728 0 41924 0 259949 0 0 0 CHARLES B MCCULLAGH JR CFO, ASST. TREASURER (THRU 6/23) 138555 0 0 0 22500 0 16106 0 12550 0 189711 0 0 0 LAURIE CORMIER DIRECTOR OF ADVANCEMENT 155180 0 0 0 0 0 11371 0 18661 0 185212 0 0 0 CORINNE FOGG DEAN OF FACULTY 122185 0 0 0 0 0 9151 0 36926 0 168262 0 0 0 PETER HOLDEN CHIEF FINANCIAL OFFICER (AS OF 7/23) 134444 0 0 0 0 0 9800 0 14833 0 159077 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF EMPLOYMENT. CLEANING SERVICES ARE PROVIDED BEFORE AND AFTER SCHOOL EVENTS HELD AT THE HEAD OF SCHOOL'S RESIDENCE. THESE ARE NOT TREATED AS TAXABLE INCOME. EMPLOYER-PROVIDED HOUSING IS TREATED AS A NON-TAXABLE BENEFIT TO ROBERT W. HILL, III, HEAD OF SCHOOL, ERIC YATES, ASST. SECRETARY AND CAO, CHRISTOPHER DIETRICH, DEAN OF ENROLLMENT MANAGEMENT, AND CORINNE FOGG, DEAN OF FACULTY. ON CAMPUS HOUSING IS A REQUIREMENT OF THEIR EMPLOYMENT IN ORDER FOR THEM TO FULFILL THEIR JOB DUTIES. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2018-05-17 23617686 TO REFUND PRIOR YEAR ISSUES; SERIES 2015 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2021-08-18 4000000 BUILDINGS AND STRUCTURES 0 0 0 C MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2022-07-12 6000000 REFUND/BUILDING 0 0 0 A 4264147 23617686 23617686 2008 1 0 1 1 B 172609 4000000 47641 3952359 2023 0 0 1 1 C 97736 6000000 97631 3878778 2023591 2024 1 0 1 1 A 0 0 1 1 0 0.02010 0.00000 0.02010 0 0 1 B 0 0 0 0 0.02010 0.00000 0.02010 0 0 1 C 0 0 0 0 0.02010 0.00000 0.02010 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 KATHRYN HILL SPOUSE OF OFFICER 71765 EMPLOYMENT 0 X 28 2382534 FMV - DATE OF GIFT 0 0 1 0 PART I, COLUMN (B): THE SCHOOL REPORTS THE NUMBER OF CONTRIBUTIONS IN PART I, LINE 9, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1A PER THE BOARD OF TRUSTEES RULES AND REGULATIONS, THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OFFICERS OF THE BOARD WHO ARE TRUSTEES, INCLUDING THE CHAIR OF THE BOARD, VICE-CHAIRS, SECRETARY AND TREASURER, AS WELL AS THE CHAIR OF THE GOVERNANCE COMMITTEE; THE CHAIR OF THE BOARD MAY SELECT AND APPOINT UP TO FOUR (4) OTHER TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWERS OF THE TRUSTEES DURING INTERVALS BETWEEN MEETINGS OF THE TRUSTEES, EXCEPT FOR THE POWERS SPECIFIED IN SECTION 55 OF CHAPTER 156B OF THE GENERAL LAWS OF MASSACHUSETTS. ADDITIONAL RESPONSIBILITIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE OVERSIGHT, EVALUATION AND SUPPORT OF THE HEAD OF SCHOOL, APPROVAL OF THE HEAD OF SCHOOL'S COMPENSATION, REVIEW AND APPROVAL OF COMPENSATION FOR OTHER HIGHLY COMPENSATED EMPLOYEES (AS DEFINED BY APPLICABLE LAW) AS RECOMMENDED BY THE HEAD OF SCHOOL, AND SETTING THE DIRECTION AND FOCUS OF BOARD MEETINGS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES CLAYTON HARDON, JR. AND CLAIRE HARDON HAVE A FAMILY RELATIONSHIP. TRUSTEES PAULA A. MONOPOLI AND RICHARD T. MONOPOLI HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, EXCLUDING SCHEDULE B - SCHEDULE OF CONTRIBUTORS, IS E-MAILED TO THE AUDIT COMMITTEE AND THERE IS A FOLLOW-UP MEETING VIA CONFERENCE CALL. SCHEDULE B IS REVIEWED BY THE CFO AND THE CHAIR OF THE AUDIT COMMITTEE. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FORM 990, EXCLUDING SCHEDULE B, IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES VIA EMAILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BUSINESS OFFICE FOLLOWS UP BY COLLECTING ANNUAL ACKNOWLEDGEMENTS BY BOARD MEMBERS THAT THEY HAVE RECEIVED AND UNDERSTAND THE CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. IF A TRUSTEE IS PRESENTED WITH A POTENTIAL CONFLICT OF INTEREST, THE CFO WOULD PERFORM A REVIEW AND DISCUSS WITH THE HEAD OF SCHOOL AND THE CURRENT BOARD CHAIR. THE BOARD CHAIR WOULD HANDLE THE DISCUSSION WITH THE PARTICULAR TRUSTEE REGARDING THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPARISON OF COMPENSATION WITH DATA COLLECTED FROM 40 PEER INSTITUTIONS IS USED. REASONABLE AND COMPETITIVE COMPENSATION ARE DETERMINED BASED ON THE DATA COLLECTED. THE EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND IS PROVIDED INFORMATION REGARDING OFFICER AND TOP FIVE COMPENSATION EVERY JANUARY FOR DISCUSSION AND REVIEW. THEY VOTE AS A COMMITTEE EVERY MAY ON COMPENSATION FOR THESE EMPLOYEES AND THE VOTE IS DOCUMENTED IN COMMITTEE MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTERESTS -100,597. WORDS & MUSIC INC 19 PAYSON AVE EASTHAMPTON MA 01027 131486950 MUSIC PUBLISHING NY N/A C 30341 48030 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 WORDS & MUSIC INC F 23969 DIVIDENDS RECEIVED