2021-11-12T14:07:04-06:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2020-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 CHARLES B MCCULLAGH JR CFO/ASST. TREASURER 4135293279 2021-11-12 1 CHARLES MCCULLAGH JR XXX-XX-XXXX LAURA J KENNEY P00202198 6177170831 2021-11-05 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z CHARLES B MCCULLAGH JR 19 PAYSON AVENUE EASTHAMPTON MA 010272213 35783158 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. 23 22 264 312 373856 0 3927366 3832949 26462466 26584288 -74764 984738 1252198 3350502 31567266 34752477 6498755 6610878 0 0 16251376 16313656 17795 20752 2319870 10282997 11572361 33050923 34517647 -1483657 234830 94614229 99838063 43892970 40094685 50721259 59743378 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 22626967 31529 26720244 PROVIDE A SECONDARY EDUCATION FOR STUDENTS GRADES 7-12. WILLISTON IS A BOARDING SCHOOL WITH A DAY STUDENT POPULATION. ENROLLMENT IS APPROXIMATELY 481. 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. 6219404 6219404 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND. 359946 359946 MERIT AID AND TUITION DISCOUNTS. 29206317 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 66 0 1 264 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 22 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 369222 0 68621 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 40.00 X 248709 0 35638 ERIC YATES ASST. SECRETARY, CAO 40.00 X 169915 0 93081 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 40.00 X 138765 0 90224 PATRICK BURKE DIRECTOR OF ADVANCEMENT 40.00 X 148133 0 45360 ANN PICKRELL ASST. HEAD OF SCHOOL 40.00 X 136405 0 20394 KATHRYN NOBLE DEAN OF STUDENTS 40.00 X 121271 0 33500 GREGORY TULEJA ACADEMIC DEAN 40.00 X 120008 0 14442 JOHN P BOOTH JR TRUSTEE 2.00 X 0 0 0 JAIDIP CHANDA TRUSTEE 2.00 X 0 0 0 CYRUS E DRIVER 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 ELLEN ROSENBERG LIVINGSTON TRUSTEE 2.00 X 0 0 0 RICHARD T MONOPOLI 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 H REID STERRETT IV TRUSTEE 2.00 X 0 0 0 RICHARD S WAGMAN TRUSTEE 2.00 X 0 0 0 FRED ALLARDYCE SECRETARY 5.00 X X 0 0 0 DANIEL DECELLES TREASURER 5.00 X X 0 0 0 KEVIN R HOBEN VICE CHAIRMAN 5.00 X X 0 0 0 JOHN HAZEN WHITE JR CHAIRMAN 5.00 X X 0 0 0 MARY ALOCK VICE CHAIRMAN 5.00 X X 0 0 0 1452428 0 401260 19 0 1 0 ALLEGRONE CONSTRUCTION CO INC 150 PITTSFIELD ROAD LENOX MA 01240 GENERAL CONTRACTOR 6062567 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 1544873 SUITE 3 180 PLEASANT STREET SUITE 3 EASTHAMPTON MA 01027 TECHNOLOGY CONTRACTOR 204072 NEXUS CONSULTING 8 LONG PLAIN ROAD SOUTH DEERFIELD MA 01373 ENERGY CONSULTING 178476 TRUEHART CONSTRUCTION 27 COLLEGE HIGHWAY SOUTHAMPTON MA 01073 PAVING CONTRACTOR 137070 8 3832949 1524579 3832949 TUITION, ROOM & BOARD 611600 26584288 26584288 26584288 774506 2858 771648 43593 0 43593 43593 43593 1104429 759540 134657 344889 -134657 210232 210232 152439 136484 15955 15955 PPP LOAN FORGIVENESS 611710 2784000 2784000 AUXILIARY SERVICES 531120 450591 79593 370998 ANCILLARY SERVICES 611710 56363 56363 3290954 34752477 26720244 373856 3825428 31529 31529 6579349 6579349 1014239 255314 376314 382611 88612 88612 10598102 8588192 1047276 962634 556737 425740 68558 62439 3218732 2461383 396361 360988 837234 640237 103099 93898 109507 109507 90135 90135 20752 20752 85350 85350 218024 109012 54506 54506 13790 11032 1437 1321 550495 357822 192673 1064160 1000310 53208 10642 5402 1487 2775 1140 652851 613679 32643 6529 2976251 2797675 148813 29763 324832 305342 16242 3248 FOOD 1730702 1729814 136 752 COVID RELATED 1627768 1609403 15304 3061 FACILITIES MAINTANENCE 824951 775453 41248 8250 AUXILIARY 210366 210366 1087777 614566 155875 317336 34517647 29206317 2991460 2319870 5649 5449 6238342 6098670 4365977 3039646 51017 57080 5156 932 394015 508457 604824 777526 88681775 45182663 43652954 43499112 38145964 44840332 1117917 989225 32414 21634 94614229 99838063 3785622 2809472 6972470 9702369 22041418 21358644 8270275 4118482 2823185 2105718 43892970 40094685 X 20643061 25279254 30078198 34464124 50721259 59743378 94614229 99838063 X 234830 8921163 -133874 X X 0 1 X 1 0 X 8584613 7723548 7406720 3927366 3832949 31475196 8584613 7723548 7406720 3927366 3832949 31475196 7589916 23885280 514322 700952 836166 855481 818099 3725020 183726 193380 214430 178037 2936439 3706012 38906228 128570994 0.61390 0.61690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2016 AMOUNT: $ 183,726. 2017 AMOUNT: $ 193,380. 2018 AMOUNT: $ 214,430. 2019 AMOUNT: $ 178,037. 2020 AMOUNT: $ 152,439. PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 2,784,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36006131 392930 9542913 739204 1312159 43890611 35978870 281151 1816790 715365 1355315 36006131 36657428 571139 1459432 714722 1994407 35978870 37420610 560685 2486777 633422 3177222 36657428 36638185 629700 3790004 622331 3014948 37420610 0.32600 0.47400 0.20000 0 0 1342507 1342507 63219865 28211263 35008602 12351293 7846146 4505147 11768110 9125254 2642856 43499112 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 664885 CAPITAL LEASE OBLIGATIONS 1440833 2105718 37096901 8921163 136484 9057647 28039254 6713223 6713223 34752477 28074782 136484 136484 27938298 6579349 6579349 34517647 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 250 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 136,484. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,579,349. CHANGE IN VALUE OF SPLIT INTERESTS 133,874. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 136,484. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,579,349. 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 554085 12734 541351 BLACKBAUD MERCHANT SERVICES 65 FAIRCHILD STEET CHARLESTON SC 29492 ONLINE FUNDRAISING PLATFORM THROUGH BLACKBAUD 0 86585 4003 82582 PEOPLE GROVE 240 STOCKTON ST 4TH FLOOR SAN FRANCISCO CA 94108 ALUMNI/PROFESSIONAL NETWORKING PLATFORM 0 0 12500 0 640670 29237 623933 AK CO MA MD MI NH NV OK SC WA NY OR OH 1 EMILY WILLISTON MEMORIAL LIBRARY 9 PARK ST EASTHAMPTON MA 01027 046054363 501(C)(3) 10000 CHARITABLE SUPPORT CITY OF EASTHAMPTON - CITY OF STAFF PROFFESSIONAL DEELOPMENT 50 PAYSON AVE EASTHAMPTON MA 01027 10000 CHARITABLE SUPPORT 2 0 FINANCIAL AID 202 6138797 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION ADDITIONAL FINANCIAL AID 35 80606 FAIR MARKET VALUE BOOKS, SUPPLIES, INSURANCE, COMMISSION FEES, ETC. TUITION DISCOUNTS & MERIT AID 119 359946 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 369222 0 0 0 0 0 19040 0 49581 0 437843 0 0 0 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 248709 0 0 0 0 0 19267 0 16371 0 284347 0 0 0 ERIC YATES ASST. SECRETARY, CAO 169815 0 100 0 0 0 10590 0 82491 0 262996 0 0 0 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 138665 0 100 0 0 0 8570 0 81654 0 228989 0 0 0 PATRICK BURKE DIRECTOR OF ADVANCEMENT 148033 0 100 0 0 0 7932 0 37428 0 193493 0 0 0 ANN PICKRELL ASST. HEAD OF SCHOOL 136305 0 100 0 0 0 10795 0 9599 0 156799 0 0 0 KATHRYN NOBLE DEAN OF STUDENTS 121171 0 100 0 0 0 7532 0 25968 0 154771 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, PATRICK BURKE, DIRECTOR OF ADVANCEMENT 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 A 2033409 23617686 23617686 2008 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 MARTHA MCCULLAGH SPOUSE OF OFFICER 41200 EMPLOYMENT 0 KATHRYN HILL SPOUSE OF OFFICER 47412 EMPLOYMENT 0 X 63 1524579 FMV - DATE OF GIFT 0 1 0 PART I, COLUMN (B): THE SCHOOL USES 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 -133,874. 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 608012 85354 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 45000 DIVIDENDS RECEIVED