2020-07-15T13:57:23-05:00 2019-06-30 BDO USA LLP 1801 MARKET STREET SUITE 1700 PHILADELPHIA PA 19103 990 2018-07-01 236437695 Glen Mills Schools % COMPTROLLER GLEN 6104598100 PO Box 5001 Concordville PA 19331 FRANK ALBERO Member Board of Mgrs 6104598100 2020-07-15 true MARC R BERGER CPA P01871563 2155641900 68.57.255.206 24174920201975000283 2020-07-15 P 07BF7FBF780521D98F238AD3D0EB9473FADD469D 5A87CDB628F42FEBEB468B67B291677CC8A0A888 2018 2021-01-29 14:40:06Z FRANK ALBERO PO Box 5001 Concordville PA 19331 43660106 false X glenmillsschools.org X 1826 PA TO PROVIDE TROUBLED YOUTH WITH NEW OPPORTUNITIES AND A CHANCE TO SUCCEED. OUR FOCUS IS ON BEHAVIOR, CHARACTER, ACADEMICS, ATHLETICS, AND TRADE PROGRAMS. 17 17 589 173 655205 -59520 6199755 165257 29956336 21948260 1482662 1442868 265396 573002 37904149 24129387 53427 71954 0 0 29737591 10210903 0 0 66954 12743917 12306942 42534935 22589799 -4630786 1539588 100433511 82033285 23944351 19024445 76489160 63008840 X TO PROVIDE TROUBLED YOUTH WITH NEW OPPORTUNITIES AND A CHANCE TO SUCCEED. GLEN MILLS SCHOOLS OFFERS BOTH A RESIDENTIAL PROGRAM AND COMMUNITY-BASED PROGRAMS. OUR FOCUS IS ON BEHAVIOR, CHARACTER, ACADEMICS, ATHLETICS, AND TRADE PROGRAMS (CONTINUED ON SCHEDULE O) false false 19857841 71954 22085617 FOUNDED IN 1826 AS THE HOUSE OF REFUGE, THE GLEN MILLS SCHOOLS HAS PROVIDED SERVICES CONTINUOUSLY FOR OVER ONE HUNDRED AND NINETY FOUR YEARS AND IS THE OLDEST EXISTING INSTITUTION OF ITS TYPE IN THE UNITED STATES. THE GLEN MILLS SCHOOLS, LOCATED IN DELAWARE COUNTY, PENNSYLVANIA, HAS BEEN AT ITS PRESENT LOCATION FOR OVER ONE HUNDRED YEARS. THE SCHOOLS CONTRACTS WITH VARIOUS STATE AND COUNTY AGENCIES TO SERVE PRIMARILY AS A RESIDENTIAL FACILITY FOR DELINQUENT YOUNG MEN BETWEEN THE AGES OF 14 TO 18. THE GLEN MILLS SCHOOLS PRIMARILY PROVIDES RESIDENTIAL SERVICES FOR MALE DELINQUENT YOUTH, INCLUDING DIAGNOSTIC, EDUCATIONAL AND TRANSITIONAL SERVICES. (CONTINUED ON SCHEDULE O) 19857841 true true false true false false false false false true true false false false true true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 24 0 true 589 true true true false false false false true true false false false false false false X 17 17 false false false false false true false true true false false true true true true true true true false false PA X COMPTROLLER 6104598100 185 GLEN MILLS ROAD Glen Mills PA 19642 CAROLYN SEAGRAVES PRESIDENT 3.0 0.0 X X 0 0 0 JACK RUANE 1ST VICE PRESIDENT 2.0 0.0 X X 0 0 0 CURTIS JOHNSON 2ND VICE PRESIDENT 2.0 0.0 X X 0 0 0 FRANK ALBERO TREASURER 2.0 0.0 X X 0 0 0 RUTH LEACH SECRETARY 2.0 0.0 X X 0 0 0 SCOTT BOOTH MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 WILL CARR MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 SHARON ESTERLY MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 ROBERT GLENDENNING MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 MITZI HEPPS MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 VANCE HUDSON MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 JOSEPH LOEPER MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 GEORGE MOSEE MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 RON PILOT MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 JOHN SHIELDS MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 GIL SPENCER MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 PHILIP TORDELLA MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 DR RANDY IRESON FORMER EXECUTIVE DIRECTOR 50.0 0.0 X 191428 0 68299 DR CHRISTOPHER R SPRIGGS ACTING EXECUTIVE DIRECTOR 60.0 0.0 X 105239 0 42295 296667 0 110594 2 false true false CHESTER COUNTY INTERMEDIATE UNIT 455 BOOT ROAD DOWNINGTOWN PA 19335 Student Services 228863 BP WARWICK PO BOX 571 CHESTER HEIGHTS PA 19380 General Contractor 184082 LIGHT PROGRAM 491 JOHN YOUNG WAY EXTON PA 19341 Student Services 155750 EDMENTUM 5600 W 83RD STREET BLOOMINGTON MN 55437 Student Services 136544 BEN MAYS CONSTRUCTION 1019 NICODEMUS ROAD REISTERTOWN MD 21136 General Contractor 103505 5 78638 16575 70044 165257 PER DIEM BILLINGS FOR SERVICES PROVIDED 611600 15956069 15956069 CAREER TECH EDUC/CONT EDUC/GOLF COURSE 713910 2350570 1695365 655205 FEDERAL/STATE STUDENT SUBSIDIES 611600 3641621 3641621 21948260 1280649 1280649 0 0 234037 234037 0 234037 234037 19560797 128841 19436388 91031 124409 37810 162219 162219 33160 78638 3300 29860 29860 0 0 0 0 0 0 INSURANCE REFUND 900099 171748 171748 ENERGY CURTAILMENT 900099 60558 60558 CLOTHING 900099 25499 25499 51300 51300 309105 24129387 21430412 655205 1878513 0 71954 71954 0 0 785011 289212 433818 61981 0 14703508 14262403 441105 -12525355 -12149594 -375761 4921044 4773413 147631 2326695 2252070 69652 4973 403228 403228 368895 368895 203130 203130 97400 97400 0 40224 40224 1151147 805803 345344 0 0 0 37939 36801 1138 0 2086306 2002854 83452 604511 580331 24180 0 0 194172 194172 0 3271453 3140595 130858 563830 541277 22553 EDUCATION/RECREATION 1045215 1045215 FOOD 579184 579184 SUPPLIES 479430 460253 19177 EQUIPMENT REPAIR & MAINT 370203 355395 14808 810675 810675 22589799 19857841 2665004 66954 1287085 528905 6325312 8752096 4717735 1431499 3611182 586038 0 0 0 0 0 0 598617 591336 357263 371631 121210216 75622266 48747996 45587950 34788321 24183830 0 0 0 0 0 0 0 0 100433511 82033285 4697318 2657178 0 0 310203 341329 0 0 0 0 0 0 5000000 0 0 0 13936830 16025938 23944351 19024445 X 76147789 62667469 230342 230342 111029 111029 76489160 63008840 100433511 82033285 X 1539588 478078 -15497986 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 97400 97400 Schedule C, Part II-B, Line 1h Glen Mills Schools contracts with two firms (Malady & Wooten and Governmental Consultants (GCSI)) to monitor laws applicable to or related to its line of business. They also represent Glen Mills Schools' view on issues to people of authority in its line of business. They provide Glen Mills School with feedback on issues. 111029 111029 111029 111029 111029 111029 111029 111029 111029 111029 1.00000 false false 207000 207000 94695397 52101072 42594325 22472034 19911402 2560632 3835785 3609813 225993 45587950 0 LIABILITY FOR PENSION BENEFITS 16025938 16025938 X 9112779 478078 -15497986 -15019908 24132687 -3300 -3300 24129387 22593099 3300 3300 22589799 22589799 Schedule D, Part V, Line 4 The following endowment funds are restricted in perpetuity to support the purposes summarized below: Maintenance of the chapel $10,000 Student scholarships 83,555 Entertainment & gifts for students 13,474 Other 4,000 Total $111,029 Schedule D, Part X, Line 2 The Schools has been approved by the Internal Revenue Service as an organization that is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and exempt from state income taxes under applicable state law. The Schools may be subject to federal unrelated business income tax on net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. The Schools obligation for unrelated business income tax for the years ended June 30, 2019 and 2018 is immaterial to the financial statements taken as whole and, therefore, no provision for federal unrelated business income taxes is presented. Pennsylvania does not tax net unrelated business income. The Schools accounts for tax provisions in accordance with Accounting Standards Codification ("ASC") 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in tax provisions. The guidance requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The Schools does not believe its financial statements include any material uncertain tax positions. Schedule D, Part XI, Line 2d Change in Pension Benefit Obligation: $(15,497,986) Schedule D, Part XI, Line 4b Fundraising Expenses: $(3,300) Schedule D, Part XII, Line 2d Fundraising Expenses: $3,300 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 Notification is published in the newspaper. Schedule E, Part I, Line 6a The Schools participates in the following programs where it received financial aid or assistance from a governmental agency: Federal Financial Assistance: - U.S. Department of Agriculture - National School Breakfast Program - National School Lunch Program - Food Donation - Child & Adult Care Food Program U.S. Department of Education - Title I Grants U.S. Department of Health & Human Services - Temporary Assistance for Needy Families - Child Welfare Services - Foster Care Title IV-E - Social Services Block Grant State Financial Assistance from Commonwealth of Pennsylvania - Pennsylvania Act 148 City Financial Assistance from Philadelphia Department of Human Services - Delinquent Placement Services Golf Outing 111798 78638 33160 2895 155 250 0 111798 78638 33160 2895 155 250 3300 29860 true Student Scholarships 15 71954 Schedule I, Part I, Line 2 Student scholarship: All payments are made directly to the educational institution where the student is enrolled. The student is required to maintain a 2.0 GPA to continue eligibility for the scholarship. Schedule I, Part III Supplemental Information Glen Mills Schools (GMS) offers support to students to pursue post-secondary schooling. The support is available until the student matriculates for a maximum of five years. Annually, in total, GMS grants approximately $50,000-70,000 to eligible students with a maximum of $6,000 to each student. GMS staff help the students apply for financial aid and track and support the students' progress by communicating with the students and school officials. X true true X X false false false false false false false true false DR RANDY IRESON FORMER EXECUTIVE DIRECTOR 176872 0 12500 0 2056 0 37558 0 30741 0 259727 0 0 0 Schedule J, Part I, Line 1a The Glen Mills Schools is a residential facility for delinquent youth. Key staff and support staff maintain housing on the schools' grounds and as such are on call to deal with any issues that may arise. This is considered non-taxable compensation under IRC Section 119. Schedule J, Part I, Line 7 Bonuses are based on a number of variables including but not limited to individual goal achievements as well as organization operation achievements. The final determination of the bonus amount is determined and approved by the Board as part of the overall compensation review of the officers. Form 990, Part III, Line 1 (Continued) WHICH PROVIDE OUR STUDENTS WITH THE CONFIDENCE AND COMPETENCE TO BE SUCESSFUL IN LIFE. Form 990, Part III, Line 4a (Continued) OUR GENERAL OBJECTIVES, THE SAME FOR ALL YOUTH COMMITTED TO OUR CARE, PROMOTES THE ACQUISITION OF LIFE SKILLS WHICH PREPARES THEM TO LEAD SELF-SUFFICIENT LIVES, WHETHER THEIR PLAN IS REUNIFICATION WITH PARENT/GUARDIAN(S) OR INDEPENDENT LIVING UPON THEIR DISCHARGE. AS EACH YOUTH ACCOMPLISHES HIS GOALS AND FUNCTIONS AS A MATURE, RESPONSIBLE MEMBER OF THE GLEN MILLS COMMUNITY, HIS SELF-DEFINITION CHANGES AS WELL. THE IMPACT UPON HIS SELF-CONCEPT AND SELF-ESTEEM IS THE RESULT OF HIS EXPOSURE TO OUR CAREFULLY CONTROLLED, SUPERVISED NORMATIVE CULTURE. OUR CAREFULLY CONTROLLED, SUPERVISED NORMATIVE CULTURE. SERVICES PROVIDED TO YOUTH COMMITTED TO OUR CARE INCLUDE: - PROVIDING A STABLE, SAFE AND SECURE NON-THREATENING ENVIRONMENT WHICH PROMOTES AND SUPPORTS GROWTH AND ACHIEVEMENT - PROVIDING SUPERIOR NUTRITION AND SHELTER - PROVIDING SERVICES THAT ADDRESS PHYSICAL, SOCIAL AND BEHAVIORAL NEEDS, ESPECIALLY WITH REGARD TO ANGER CONTROL, PROBLEM SOLVING, CONFLICT RESOLUTION, DECISION-MAKING, REINFORCEMENT OF POSITIVE SELF-IMAGE, SELF-RESPECT, AND EMPATHY FOR OTHERS - PROGRAMMING THAT ASSURES A YOUTHS' BEHAVIORAL AND COMPETENCY DEVELOPMENT - PROGRAMMING THAT PROVIDES NOT ONLY EDUCATIONAL BUT CAREER AND TECHNICAL TRAINING WHICH HELPS IN THE DEVELOPMENT OF MARKETABLE, ENTRY LEVEL JOB SKILLS - PROVIDING AN EQUAL OPPORTUNITY AND ACCESSIBILITY TO LEISURE ACTIVITIES INCLUDING PARTICIPATION IN INTRAMURAL AND/OR INTERSCHOLASTIC ATHLETIC COMPETITION - PROMOTING THE DEVELOPMENT OF SOFT SKILLS SUCH AS PUNCTUALITY, RESPECT, INTERPERSONAL AND COMMUNICATION SKILLS, AND ORGANIZATIONAL PRIDE WHICH IS SUPPORTED BY TALENTED, QUALIFIED AND DEDICATED STAFF DURING FISCAL YEAR 2019, THE GLEN MILLS SCHOOLS SERVICED APPROXIMATELY 589 BOYS IN ITS RESIDENTIAL PROGRAM, GENERATING OVER 83,500 RESIDENTIAL BOY DAYS OF SERVICE. THE ALTERNATIVE EDUCATION PROGRAM SERVICED APPROXIMATELY 46 STUDENTS FROM A VARIETY OF LOCAL AREA SCHOOL DISTRICTS, GENERATING OVER 4,700 EDUCATIONAL DAYS FOR STUDENTS. THE NON-RESIDENTIAL PROGRAM INCLUDED APPROXIMATELY 840 SHELTER CARE BOY DAYS AND OVER 61,000 NON-RESIDENTIAL VISITS, SESSIONS, AND OTHER SERVICES PROVIDED, WHICH INCLUDED COMMUNITY-BASED AFTER CARE PROGRAMS, TRUANCY DIVERSION, CURFEW MONITORING, GLOBAL POSITIONING SERVICES, WEEKEND RESPITE, AND CAREER TECHNICAL EDUCATION PROGRAMMING. Form 990, Part VI, Section A, Line 7a ANY POTENTIAL MEMBER OF THE BOARD OF MANAGERS IS SUBJECT TO THE APPROVAL OF THE BOARD WITH THE EXCEPTION OF THOSE MEMBERS APPOINTED BY THE MAYOR OF THE CITY OF PHILADELPHIA AND THOSE APPOINTED BY THE COURT OF COMMON PLEAS OF THE CITY OF PHILADELPHIA. Form 990, Part VI, Section B, Line 11b THE FORM 990 WAS PREPARED BY AN INTERNATIONAL PUBLIC ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE AUDIT COMMITTEE OF THE BOARD OF MANAGERS WILL PRESENT THE COMPLETED 990 AND 990T TO THE FULL BOARD FOR CONSIDERATION PRIOR TO MANDATORY FILING DATE. EACH BOARD MEMBER WILL BE PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEE OF THE GLEN MILLS SCHOOLS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE SCHOOLS. THE GLEN MILLS SCHOOLS MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY BOARD MEMBER OR OFFICER WITH A CONFLICT OF INTEREST IS REQUIRED TO RECUSE HIM/HERSELF FROM ANY DISCUSSION, NEGOTIATION, DELIBERATION, OR DECISION MAKING INVOLVING THE TRANSACTION CAUSING THE CONFLICT. Form 990, Part VI, Section B, Lines 15a & 15b THE SALARY COMMITTEE OF THE BOARD OF MANAGERS MEETS TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND TO CONSIDER THE SALARY RECOMMENDATIONS MADE BY MANAGEMENT FOR THE OTHER STAFF. THE COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD OF MANAGERS FOR APPROVAL. THE BOARD OF MANAGERS WILL VOTE ON THE RECOMMENDATION. THE DECISION OF THE BOARD IS NOTED IN THE OFFICIAL MINUTES OF THE BOARD MEETING. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. For, 990, Part XI, Line 9 Change in Pension Benefit Obligation: $(15,497,986)