2022-11-14T14:21:41-06:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2021-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 CHARLES B MCCULLAGH JR CFO/ASST. TREASURER 4135293279 2022-11-07 1 CHARLES MCCULLAGH JR XXX-XX-XXXX LAURA J KENNEY P00202198 6177170831 2022-11-04 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CHARLES B MCCULLAGH JR 19 PAYSON AVENUE EASTHAMPTON MA 010272213 43168992 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. 26 25 270 392 611921 0 3832949 8665389 26584288 31068173 984738 870786 3350502 1006382 34752477 41610730 6610878 7266353 0 0 16313656 17749550 20752 30500 2793268 11572361 11752736 34517647 36799139 234830 4811591 99838063 100619158 40094685 42641276 59743378 57977882 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 23348203 23861 31318948 PROVIDE A SECONDARY EDUCATION FOR STUDENTS GRADES 7-12. WILLISTON IS A BOARDING SCHOOL WITH A DAY STUDENT POPULATION. ENROLLMENT IS APPROXIMATELY 492. 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. 6836203 6836203 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND. 406288 406288 MERIT AID AND TUITION DISCOUNTS. 30590694 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 74 0 1 270 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 25 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA MD MI NH SC NY OR X CHARLES B MCCULLAGH JR 4135293261 19 PAYSON AVENUE EASTHAMPTON MA 01027 ROBERT W HILL III HEAD OF SCHOOL 40.00 X X 381617 0 69157 CHARLES B MCCULLAGH JR CFO, ASST. TREASURER 40.00 X 254765 0 32861 ERIC YATES ASST. SECRETARY, CAO 40.00 X 193409 0 75360 CHRISTOPHER DIETRICH DEAN OF ENROLLMENT MANAGEMENT 40.00 X 142602 0 112814 ANN PICKRELL ASST. HEAD OF SCHOOL 40.00 X 134576 0 21883 GREGORY TULEJA ACADEMIC DEAN 40.00 X 119474 0 15483 KATHRYN NOBLE DEAN OF STUDENTS 40.00 X 118369 0 34715 MARK CONROY DIRECTOR OF ATHLETICS 40.00 X 105842 0 43274 JOHN HAZEN WHITE JR CHAIRMAN 5.00 X X 0 0 0 KEVIN R HOBEN VICE CHAIRMAN 5.00 X X 0 0 0 MARY ALOCK VICE CHAIRMAN 5.00 X X 0 0 0 FRED ALLARDYCE SECRETARY 5.00 X X 0 0 0 DANIEL DECELLES TREASURER 5.00 X X 0 0 0 JOHN P BOOTH JR TRUSTEE 2.00 X 0 0 0 JEFFREY BRUCE TRUSTEE 2.00 X 0 0 0 JAIDIP CHANDA TRUSTEE 2.00 X 0 0 0 JESSE EATON TRUSTEE 2.00 X 0 0 0 WILLIAM V FOGG TRUSTEE 2.00 X 0 0 0 DR BRADLEY S FOSTER TRUSTEE 2.00 X 0 0 0 CLAIRE KELLEY HARDON TRUSTEE 2.00 X 0 0 0 CLAYTON T HARDON JR TRUSTEE 2.00 X 0 0 0 DR CHERIE A HOLMES TRUSTEE 2.00 X 0 0 0 DR JONDELLE JENKINS TRUSTEE 2.00 X 0 0 0 ELLEN ROSENBERG LIVINGSTON TRUSTEE 2.00 X 0 0 0 BRYANT S MCBRIDE TRUSTEE 2.00 X 0 0 0 RICHARD T MONOPOLI TRUSTEE 2.00 X 0 0 0 ANGELA PERRY TRUSTEE 2.00 X 0 0 0 STEWART B REED TRUSTEE 2.00 X 0 0 0 JOSEPH RIGALI TRUSTEE 2.00 X 0 0 0 WHITNEY F SMALL TRUSTEE 2.00 X 0 0 0 ANN SONNENFELD TRUSTEE 2.00 X 0 0 0 MIJANOU MALISE SPURDLE TRUSTEE 2.00 X 0 0 0 RICHARD S WAGMAN TRUSTEE 2.00 X 0 0 0 1450654 0 405547 8 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 1848660 CLASSIC TURF COMPANY LLC 437 SHERMAN HILL ROAD PO BOX 55 WOODBURY CT 06798 GROUNDS CONTRACTOR 946760 CIC HEALTH LLC 295 THIRD STREET CAMBRIDGE MA 02142 COVID TESTING SERVICES 730465 TRUEHART CONSTRUCTION 437 SHERMAN HILL ROAD PO BOX 55 WOODBURY CT 06798 PAVING CONTRACTOR 637510 DA SULLIVAN & SONS INC 82-84 NORTH STREET NORTHAMPTON MA 01060 GENERAL CONTRACTOR 327116 13 8665389 1146798 8665389 TUITION, ROOM & BOARD 611600 31068173 31068173 31068173 724165 -11535 735700 160594 0 160594 160594 78435 82159 1479731 1333110 146621 146621 146621 275144 225152 49992 49992 AUXILIARY SERVICES 531120 730509 185488 545021 ANCILLARY SERVICES 611710 65287 65287 795796 41610730 31318948 611921 1014472 23862 23862 7242491 7242491 1007169 254150 371557 381462 109900 109900 11630032 9353907 1138475 1137650 904135 726927 86769 90439 3196551 2529796 364351 302404 901763 694458 104969 102336 105408 105408 65740 65740 30500 30500 92596 92596 269513 134757 67378 67378 618349 401927 216422 1081721 1016818 54086 10817 137672 34050 12257 91365 744916 700221 37246 7449 3103031 2916849 155152 31030 359413 337848 17971 3594 FOOD 2148901 2081482 5720 61699 OTHER EXPENSES 1576581 883824 227784 464973 FACILITIES MAINTANENCE 1017179 956148 50859 10172 COVID RELATED 240437 240437 191279 191279 36799139 30590694 3415177 2793268 5449 5449 6098670 5726877 3039646 1916015 57080 128461 932 732 508457 493673 777526 815886 94817487 47444554 43499112 47372933 44840332 43459100 989225 672897 21634 27135 99838063 100619158 2809472 3189769 9702369 8649722 21358644 24527791 4118482 3603690 2105718 2670304 40094685 42641276 X 25279254 24072478 34464124 33905404 59743378 57977882 99838063 100619158 X 4811591 -6551263 -25824 X X 0 1 X 1 0 X 7723548 7406720 3927366 3832949 8665389 31555972 7723548 7406720 3927366 3832949 8665389 31555972 7211558 24344414 700952 836166 855481 818099 806324 4017022 193380 214430 178037 2936439 275144 3797430 39370424 135954900 0.61830 0.61390 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2017 AMOUNT: $ 193,380. 2018 AMOUNT: $ 214,430. 2019 AMOUNT: $ 178,037. 2020 AMOUNT: $ 152,439. 2021 AMOUNT: $ 275,144. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 2,784,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43890611 6186813 -5507164 734044 1293161 42543055 36006131 392930 9542913 739204 1312159 43890611 35978870 281151 1816790 715365 1355315 36006131 36657428 571139 1459432 714722 1994407 35978870 37420610 560685 2486777 633422 3177222 36657428 0.29000 0.71000 0.00000 0 0 1342507 1342507 65479290 29618215 35861075 12206127 9491759 2714368 12838270 8334580 4503690 2951293 2951293 47372933 SPLIT INTEREST AGREEMENTS 564389 CAPITAL LEASE OBLIGATIONS 2105915 2670304 28016304 -6551263 225152 -6326111 34342415 7268315 7268315 41610730 29781800 225152 225152 29556648 7242491 7242491 36799139 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF 269 INDIVIDUAL FUNDS FOR A VARIETY OF PURPOSES, INCLUDING INSTRUCTION, SCHOLARSHIPS, ADMINISTRATION, LIBRARY, BUILDINGS AND GROUNDS, PRIZES AND OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 225,152. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,242,491. CHANGE IN VALUE OF SPLIT INTERESTS 25,824. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 225,152. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,242,491. 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 BOOSTMYSCHOOL 26 BROADWAY 8TH FLOOR NEW YORK NY 10004 ONLINE FUNDRAISING CONNECTED TO THE SCHOOL'S WEBSITE 0 663285 27974 635311 BLACKBAUD MERCHANT SERVICES 65 FAIRCHILD STEET CHARLESTON SC 29492 ONLINE FUNDRAISING PLATFORM THROUGH BLACKBAUD 0 74204 2453 71279 PEOPLE GROVE 240 STOCKTON ST 4TH FLOOR SAN FRANCISCO CA 94108 ALUMNI/PROFESSIONAL NETWORKING PLATFORM 0 0 19000 0 737489 49427 706590 AK CO MA MD MI NH NV OK SC WA NY OR OH PART I, LINE 3: STATES EXEMPT FROM SOLICITING CONTRIBUTIONS: AL, AR, CA, CT, FL, GA, HI, IL, KS, KY, ME, MN, MS, MO, NJ, NM, NC, ND, PA, RI, TN, UT, VA, WV, WI 1 CITYSPACE 50 PAYSON AVE EASTHAMPTON MA 01027 260177968 501(C)(3) 10000 0 CHARITABLE SUPPORT CITY OF EASTHAMPTON 50 PAYSON AVE EASTHAMPTON MA 01027 13862 0 SURVEYING WORK FOR WHITE BROOK MIDDLE SCHOOL, DONE BY AND PAID TO HERITAGE LAND SURVEYING & ENGINEERING 2 0 FINANCIAL AID 196 6740965 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION ADDITIONAL FINANCIAL AID / COMMISSION 38 95237 FAIR MARKET VALUE BOOKS, SUPPLIES, INSURANCE, COMMISSION FEES, ETC. TUITION DISCOUNTS & MERIT AID 169 406288 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION PART I, LINE 2: FINANCIAL AID IS PROVIDED VIA A REDUCTION IN TUITION. PART III: 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 370597 0 0 0 11020 0 20840 0 48317 0 450774 0 0 0 CHARLES B MCCULLAGH JR CFO, ASST. TREASURER 235265 0 0 0 19500 0 22006 0 10855 0 287626 0 0 0 ERIC YATES ASST. SECRETARY, CAO 193409 0 0 0 0 0 13331 0 62029 0 268769 0 0 0 CHRISTOPHER DIETRICH DEAN OF ENROLLMENT MANAGEMENT 142602 0 0 0 0 0 9880 0 102934 0 255416 0 0 0 ANN PICKRELL ASST. HEAD OF SCHOOL 134576 0 0 0 0 0 11802 0 10081 0 156459 0 0 0 KATHRYN NOBLE DEAN OF STUDENTS 118369 0 0 0 0 0 8165 0 26550 0 153084 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 ALSO TREATED AS A NON-TAXABLE BENEFIT TO ERIC YATES, CHIEF ADVANCEMENT OFFICER, CHRISTOPHER DIETRICH, DEAN OF ENROLLMENT MANAGEMENT, MARK CONROY, DIRECTOR OF ATHLETICS, AND KATHRYN NOBLE, DEAN OF STUDENTS. 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 A 2754364 23617686 23617686 2008 1 0 1 1 B 4000000 47641 2820381 1131978 0 0 0 0 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 MARTHA MCCULLAGH SPOUSE OF OFFICER 42500 EMPLOYMENT 0 KATHRYN HILL SPOUSE OF OFFICER 67400 EMPLOYMENT 0 X 35 1146798 FMV - DATE OF GIFT 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 2 CLAYTON HARDON, JR AND CLAIRE HARDON ARE HUSBAND AND WIFE. 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 VIA E-MAIL. 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. 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 -25,824. FORM 990, PART XI, LINE 2C THE PROCESS OF OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. WORDS & MUSIC INC 19 PAYSON AVE EASTHAMPTON MA 01027 131486950 MUSIC PUBLISHING NY N/A C 46610 57195 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 36975 DIVIDENDS RECEIVED