2021-05-14T10:54:46-05:00 2020-06-30 263753134 CBIZ MHM LLC 500 BOYLSTON STREET BOSTON MA 02116 990 2019-07-01 042279977 THE PINGREE SCHOOL INC PING 9784684415 537 HIGHLAND STREET SOUTH HAMILTON MA 019821399 JOHN HARRINGTON CHIEF FINANCIAL OFFICER 9784684415 2021-05-12 1 BRENDA L BOOTH P01342395 6177610600 2021-05-05 2019 2022-09-23 18:48:47Z TIM JOHNSON 537 HIGHLAND STREET SOUTH HAMILTON MA 019821399 22813332 0 X WWW.PINGREE.ORG X 1960 MA DEDICATED TO ACADEMIC EXCELLENCE AND DEVELOPMENT OF HIGH PERSONAL STANDARDS, PINGREE BELIEVES THAT A LOVE OF LEARNING FLOURISHES BEST IN A DIVERSE COMMUNITY THAT RESPECTS TRUTH, CURIOSITY, CREATIVITY, HUMOR, AND INDEPENDENT AND IMAGINATIVE THINKING. ABOVE ALL, PINGREE STRIVES TO INSTILL IN ITS STUDENTS INTEGRITY, DECENCY, COMPASSION, SELF-ESTEEM AND COMMITMENT TO ONE ANOTHER AND TO THE WORLD AT LARGE. 28 27 240 50 -3452 0 2712154 1905054 18689058 19610605 733539 739971 168289 111043 22303040 22366673 3909974 4256100 0 0 10929992 10981034 0 0 1333879 5839034 6749543 20679000 21986677 1624040 379996 51515011 52601984 8616281 9473741 42898730 43128243 X SEE SCHEDULE O 0 0 16451402 4256100 18203067 EDUCATIONAL PROGRAM - TO PROVIDE A HIGH QUALITY, FOUR YEAR, CO-EDUCATIONAL EXPERIENCE FOR DAY STUDENTS IN GRADES 9 THROUGH 12. THERE ARE APPROXIMATELY 391 STUDENTS. 1411322 1421985 AUXILIARY PROGRAMS - DESIGNED TO ATTRACT POTENTIAL STUDENTS AND FAMILIES TO THE SCHOOL. THE SCHOOL RENTS ITS ICE RINK, RUNS A SUMMER CAMP AND OTHER SPECIALIZED PROGRAMS. 17862724 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 35 0 1 240 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 27 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X JOHN JHARRINGTON 9784684415 537 HIGHLAND STREET SOUTH HAMILTON MA 019821399 RICHARD TADLER PRESIDENT 5.00 X X 0 0 0 JAMES KELLOGG III VICE PRESIDENT 5.00 X X 0 0 0 WILLIAM GRINNELL SECRETARY 5.00 X X 0 0 0 STEPHANIE MORGAN PATTON TREASURER 5.00 X X 0 0 0 COURTNEY KAGAN TRUSTEE 5.00 X 0 0 0 MARK LANDGREN TRUSTEE 5.00 X 0 0 0 IVY GEORGE TRUSTEE 5.00 X 0 0 0 TERESA SOARES-PENA TRUSTEE 5.00 X 0 0 0 KIM GUERSTER TRUSTEE 5.00 X 0 0 0 DAVID KENNEDY TRUSTEE 5.00 X 0 0 0 TIMOTHY MENZIE TRUSTEE 5.00 X 0 0 0 ALEX LEIKIKH TRUSTEE 5.00 X 0 0 0 BETH LEVITSKY STRACHER TRUSTEE 5.00 X 0 0 0 EVAN PERKINS TRUSTEE 5.00 X 0 0 0 SARAH CLETO RIAL TRUSTEE 5.00 X 0 0 0 SAM DAUME TRUSTEE 5.00 X 0 0 0 RYAN HENDRICKSON TRUSTEE 5.00 X 0 0 0 BIANKA MEJIA TRUSTEE 5.00 X 0 0 0 RALPH MASSILLON TRUSTEE 5.00 X 0 0 0 MARY MCGRATH TRUSTEE 5.00 X 0 0 0 BRENDAN GREELISH TRUSTEE 5.00 X 0 0 0 KRISTEN KROHG TRUSTEE 5.00 X 0 0 0 JUSTIN PARKER TRUSTEE 5.00 X 0 0 0 TROBERT MULLANEY TRUSTEE 5.00 X 0 0 0 CARA HUTCHINS TRUSTEE 5.00 X 0 0 0 JASON GALUI TRUSTEE 5.00 X 0 0 0 CLARE BYRNE TRUSTEE 5.00 X 0 0 0 ALAN RAY TRUSTEE 5.00 X 0 0 0 JOHN HARRINGTON CHIEF FINANCIAL OFFICER 40.00 X 138561 0 13075 TIMOTHY JOHNSON HEAD OF SCHOOL 40.00 X 401000 0 95198 DIANA MATHEY ASSOCIATE DIRECTOR OF ADVANCEMENT 40.00 X 114057 0 19007 KRISTIN BROWN ASSOCIATE HEAD OF SCHOOL 40.00 X 137495 0 41801 CARA LAWLER DIRECTOR OF ADVANCEMENT 40.00 X 130237 0 35841 STEVE FILOSA EXECUTIVE DIRECTOR, PREP@PINGREE 40.00 X 117345 0 9360 HARRY TAFT MAJOR GIFTS OFFICER 40.00 X 116926 0 32096 1155621 0 246378 14 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 CONSTRUCTION 629401 TRIUMPH MODULAR 194 AYER ROAD LITTLETON MA 01460 CONSTRUCTION 506624 PREFERRED CONTRACTORS INC 223 CENTER STREET PEMBROKE MA 02359 CONSTRUCTION 459105 SALTER TRANSPORTATION INC 196 SCOTLAND ROAD NEWBURY MA 01951 TRANSPORTATION 342258 OUTDOOR PRIDE LANDSCAPING INC 500 HARVEY ROAD MANCHESTER NH 03103 LANDSCAPING SERVICES 275253 14 18577 1886477 275520 1905054 TUITION AND FEES 900099 18709548 18709548 SUMMER PROGRAM 900099 647136 647136 AUXILLARY ACTIVITIES 900099 253921 253921 19610605 344600 344600 445692 321014 124678 124678 -3452 128130 395371 0 395371 395371 395371 27300 18577 39168 -11868 -11868 70263 86477 -16214 -16214 OTHER REVENUE 900099 14447 14447 14447 22366673 19625052 -3452 840019 4256100 4256100 673682 336915 192417 144350 7874414 5941347 1236190 696877 563261 460217 50594 52450 1312269 976107 271503 64659 557408 403735 91019 62654 36892 36892 41250 41250 36519 36519 510226 510226 102008 3920 98088 202547 1313 130880 70354 237876 173650 47575 16651 1044332 853496 190836 30933 27043 3890 142844 104276 28569 9999 1503843 1470792 33051 182630 133320 36526 12784 INSTRUCTION 1116235 1116235 LUNCH PROGRAM 495355 495355 BUS 283830 283830 NON-TUITION EXPENSES 76174 76174 706049 265716 241122 199211 21986677 17862724 2790074 1333879 2230592 2525925 1867716 2871238 449354 413525 30430 23588 125012 99137 36440 36440 543130 460790 49019572 18634812 30790050 30384760 14367462 15674044 1014359 44936 60466 67601 51515011 52601984 563537 553607 1970590 1528728 6082154 7391406 8616281 9473741 X 33209664 33287126 9689066 9841117 42898730 43128243 51515011 52601984 379996 -150483 0 X 0 1 X 1 0 X 1904839 2979208 4585850 2712154 1905054 14087105 1904839 2979208 4585850 2712154 1905054 14087105 3477339 10609766 638609 596331 674765 768373 790292 3468370 218436 164720 100227 106631 97563 687577 18243052 88380123 0.58160 0.60620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 218,436. 2016 AMOUNT: $ 164,720. 2017 AMOUNT: $ 100,227. 2018 AMOUNT: $ 106,631. 2019 AMOUNT: $ 97,563. SCHEDULE A, PART I, LINE 7: THE BASIS OF THE PINGREE SCHOOL'S PUBLIC CHARITY STATUS HAS BEEN AND CONTINUES TO BE ITS QUALIFICATIONS AS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(II). THE ORGANIZATION HAS CHECKED BOX 7 ON SCHEDULE A, PART I AND COMPLETED SCHEDULE A, PART II IN ORDER TO DEMONSTRATE ITS QUALIFICATION TO FOLLOW THE SPECIAL RULE FOR ABBREVIATED REPORTING OF CONTRIBUTIONS ON FORM 990, SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 PART II-B, LINE 1: THE PINGREE SCHOOL IS A MEMBER OF THE NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES. THIS ORGANIZATION HIRES AN ATTORNEY TO LOBBY ON BEHALF OF ALL OF THE MEMBER SCHOOLS. 14943538 321842 552969 157705 102295 15558349 14097187 503300 598051 150136 104864 14943538 10974095 2522973 855119 196147 58853 14097187 9973068 48399 1207628 139868 115132 10974095 10499522 22709 -254163 163662 131338 9973068 0.45640 0.54360 0.00000 0 0 4997671 4997671 40445685 15760419 24685266 2241342 1748706 492636 1334874 1125687 209187 30384760 X 18331062 -150483 407491 257008 18074054 36519 4256100 4292619 22366673 18101549 407491 407491 17694058 36519 4256100 4292619 21986677 PART V, LINE 4: TO SUPPORT ACTIVITIES, FACILITIES AND FUNCTIONS THAT ARE CONSISTENT WITH THE MISSION OF THE SCHOOL IN PERPETUITY. PART X, LINE 2: THE SCHOOL ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE SCHOOL HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATIONS AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS; HOWEVER, THE SCHOOL HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SCHOOL IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. ITS FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 321,014. INVENTORY COST OF GOODS SOLD 86,477. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,256,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 321,014. INVENTORY COST OF GOODS SOLD 86,477. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,256,100. 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 RACIALLY NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL COMMUNICATIONS, SPECIFICALLY, IT WAS ADVERTISED IN THE BOSTON GLOBE NEWSPAPER AS PART OF THE ASSOCIATION OF INDEPENDENT SCHOOLS IN NEW ENGLAND PUBLIC NOTICE OF NON-DISCRIMINATION. GOLF TOURNAMENT 45877 18577 27300 39168 45877 18577 27300 39168 39168 -11868 1 FINANCIAL AID 143 4256100 FAIR MARKET VALUE FINANCIAL AID PART I, LINE 2: THE PINGREE SCHOOL BELIEVES THAT ACCESS TO AN EXCELLENT EDUCATION SHOULD BE AVAILABLE TO QUALIFIED STUDENTS, REGARDLESS OF THEIR FAMILIES' FINANCIAL MEANS. IN THAT SPIRIT, THE PINGREE SCHOOL OFFERS A NEED BASED FINANCIAL ASSISTANCE PROGRAM. FINANCIAL AID IS BASED ON FINANCIAL NEED ACCORDING TO CRITERIA OF THE SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID IN PRINCETON, NJ. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JOHN HARRINGTON CHIEF FINANCIAL OFFICER 138216 0 0 0 345 0 11110 0 1965 0 151636 0 0 0 TIMOTHY JOHNSON HEAD OF SCHOOL 378180 0 0 0 22820 0 47627 0 47571 0 496198 0 0 0 KRISTIN BROWN ASSOCIATE HEAD OF SCHOOL 137270 0 0 0 225 0 11880 0 29921 0 179296 0 0 0 CARA LAWLER DIRECTOR OF ADVANCEMENT 130102 0 0 0 135 0 10920 0 24921 0 166078 0 0 0 PART I, LINE 1A THE PINGREE SCHOOL PROVIDES HOUSING FOR A LIMITED NUMBER OF EMPLOYEES. SOME LIVE IN SCHOOL HOUSING AS A CONDITION OF EMPLOYMENT, SUCH AS THE HEAD OF SCHOOL AND MAJOR GIFTS OFFICER. THE ESTIMATED VALUE OF THIS NONTAXABLE BENEFIT IS $18,000 FOR THE HEAD OF SCHOOL AND $12,000 FOR THE MAJOR GIFTS OFFICER. THESE ESTIMATED VALUES ARE BASED ON MARKET RENT IN THE NORTH SHORE AREA OF MASSACHUSETTS, AND HIS POSITION AND JOB DUTIES, INVOLVING BEING ON CAMPUS AND ENTERTAINMENT OBLIGATIONS. PART I, LINE 1B: IT IS THE POLICY OF THE PINGREE SCHOOL TO REIMBURSE ALL EMPLOYEES FOR EXPENSES INCURRED DURING THE CONDUCT OF SCHOOL BUSINESS. THIS ALSO INCLUDES EXPENSES INCURRED AT THE HEAD OF SCHOOL'S DISCRETION. THESE EXPENSES ARE REVIEWED BY THE BUSINESS OFFICE AND SUBSTANTIATED BEFORE BEING REIMBURSED OR PAID DIRECTLY TO AN APPROVED VENDOR. IN ADDITION, THE PRESIDENT OF THE BOARD OF TRUSTEES REVIEWS A SUMMARY OF THESE EXPENSES ON A SEMI ANNUAL BASIS. THE SCHOOL'S PRACTICE IS FOR THE PRESIDENT OF THE BOARD OF TRUSTEES TO REVIEW DISCRETIONARY EXPENSES APPROVED BY THE HEAD OF SCHOOL. PART I, LINE 1A: PINGREE WILL PAY THE COST OF ATTENDING UP TO TWO CONFERENCES PER YEAR FOR THE HEAD OF SCHOOL'S SPOUSE TO ATTEND WITH THE HEAD OF SCHOOL. THESE ARE TO BE DETERMINED AND AGREED UPON IN ADVANCE BY THE BOARD CHAIR AND HEAD OF SCHOOL. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2012-09-27 14000000 CAPITAL IMPROVEMENTS 0 0 0 A 14000000 137102 222890 9471250 4168758 2015 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 1 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 12, OTHER UNSPENT PROCEEDS: ON SEPTEMBER 27, 2012 THE MASSACHUSETTS DEVELOPMENT FINANCING AGENCY ISSUED TAX EXEMPT DEBT WHERE PINGREE SCHOOL COULD BORROW UP TO $14,000,000 TO PAY FOR CAPITAL IMPROVEMENTS DURING THE PERIOD OF SEPTEMBER 27, 2012 THROUGH SEPTEMBER 27, 2014. THE SCHOOL DID NOT DRAW THE ENTIRE AMOUNT, AND THE CAPITAL IMPROVEMENTS WERE COMPLETED IN 2014. BRENDAN GREELISH TRUSTEE 262883 BOARD TRUSTEE IS PRINCIPAL OF COMPASS FACILITY SERVICES, INC. WHICH PROVIDES MAINTENANCE SERVICES FOR THE SCHOOL. 0 X 24 275520 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF CONTRIBUTORS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: DEDICATED TO ACADEMIC EXCELLENCE AND DEVELOPMENT OF HIGH PERSONAL STANDARDS, PINGREE BELIEVES THAT A LOVE OF LEARNING FLOURISHES BEST IN A DIVERSE COMMUNITY THAT RESPECTS TRUTH, CURIOSITY, CREATIVITY, HUMOR, AND INDEPENDENT AND IMAGINATIVE THINKING. ABOVE ALL, PINGREE STRIVES TO INSTILL IN ITS STUDENTS INTEGRITY, DECENCY, COMPASSION, SELF-ESTEEM AND COMMITMENT TO ONE ANOTHER AND TO THE WORLD AT LARGE. FORM 990, PART VI, SECTION B, LINE 11B THE DOCUMENT IN ITS ENTIRETY WAS REVIEWED BY THE AUDIT COMMITTEE. THE FULL DOCUMENT WITH SCHEDULE B DONOR NAMES AND ADDRESSES REDACTED WAS THEN MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. THE DONOR NAME AND ADDRESS REDACTIONS WERE MADE TO PRESERVE THE CONFIDENTIALITY OF DONORS. FORM 990, PART VI, SECTION B, LINE 12C THE PINGREE SCHOOL PROVIDES AN UPDATED EMPLOYEE HANDBOOK, WHICH INCLUDES THE CONFLICT OF INTEREST POLICY, TO ALL OF ITS EMPLOYEES ANNUALLY. IN THIS MANNER, EMPLOYEES ARE MADE AWARE THAT ANY CONFLICTS SHALL BE IMMEDIATELY REPORTED TO THE HEAD OF SCHOOL. IN ADDITION, THE SCHOOL REQUIRES BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THESE FORMS ARE RETURNED TO THE SCHOOL AND REVIEWED BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES, WHICH USES SURVEYS PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION AVAILABLE AT SCHOOL VIA THE OFFICE OF CHIEF FINANCIAL OFFICER. FORM 990, PART VII - COMPENSATION OF DIRECTORS, TRUSTEES, KEY EMPLOYEES BENEFITS PRESENTED MAY INCLUDE PENSION CONTRIBUTION, INSURANCE FOR HEALTH, LIFE AND DENTAL, NONTAXABLE HOUSING AND TUITION REMISSION. DOCUMENTATION OF THE DELIBERATIONS OCCUR CONTEMPORANEOUSLY.