2020-11-11T10:58:30-06:00 2020-06-30 061009205 BLUM SHAPIRO & COMPANY PC TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2019-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 CHARLES B MCCULLAGH JR CFO/ASST. TREASURER 4135293279 2020-11-04 1 LAURA J KENNEY P00202198 6177170831 2020-11-04 64.251.63.131 2020-11-04 09:07:29 ES P 212D4AA7D86991E97AAA9C7923B382683810470F 9F3B9057DC4C1AB93FF6CCB85D8B21EC61D194BB 2019 2021-01-29 14:40:06Z CHARLES B MCCULLAGH JR 19 PAYSON AVENUE EASTHAMPTON MA 010272213 33469331 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. 24 23 286 267 835220 0 7406720 3927366 25704684 26462466 844509 -74764 1465652 1252198 35421565 31567266 6290654 6498755 0 0 16170296 16251376 14430 17795 2618246 10740045 10282997 33215425 33050923 2206140 -1483657 89250957 94614229 38092313 43892970 51158644 50721259 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 20910441 32157 26824690 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. 6212155 6212155 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND. 254443 254443 MERIT AID AND TUITION DISCOUNTS. 27377039 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 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 1 100 0 1 286 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 23 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 359893 0 103547 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 40.00 X 245968 0 47381 ERIC YATES ASST. SECRETARY, CAO 40.00 X 166148 0 94498 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 40.00 X 134566 0 87316 PATRICK BURKE DIRECTOR OF ADVANCEMENT 40.00 X 140491 0 67984 ANN PICKRELL ASST. HEAD OF SCHOOL 40.00 X 132799 0 23308 KATHRYN NOBLE DEAN OF STUDENTS 40.00 X 115313 0 35406 GREGORY TULEJA ACADEMIC DEAN 40.00 X 115123 0 16884 MARY E ALCOCK TRUSTEE 2.00 X 0 0 0 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 SUSAN E JACKSON 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 WILLIAM P MORRISON TRUSTEE 2.00 X 0 0 0 ALEX H PARK TRUSTEE (UNTIL MAY 2020) 2.00 X 0 0 0 STEWART B REED 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 1410301 0 476324 13 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 2084832 ALLEGRONE CONSTRUCTION CO INC 150 PITTSFIELD ROAD LENOX MA 01240 GENERAL CONTRACTOR 1150507 TRUEHART CONSTRUCTION 27 COLLEGE HIGHWAY SOUTHAMPTON MA 01073 PAVING CONTRACTOR 413955 NEWFIELD CONSTRUCTION INC 225 NEWFIELD AVENUE HARTFORD CT 06106 GENERAL CONTRACTOR 167486 RCI ROOFING LLP 6 LINE STREET SOUTHAMPTON MA 01073 ROOFING CONTRACTOR 133762 7 3927366 2455126 3927366 TUITION, ROOM & BOARD 611600 26462466 26462466 26462466 815221 7218 808003 47478 0 47478 47478 47478 842194 886764 845415 -44570 -845415 -889985 -6343 -883642 178037 169886 8151 8151 AUXILIARY SERVICES 531120 983353 149008 834345 ANCILLARY SERVICES 611710 213216 213216 1196569 31567266 26824690 835220 -20010 32157 32157 6466598 6466598 1045159 267608 387683 389868 87115 87115 10407042 8303348 1019609 1084085 896493 685553 110396 100544 2987467 2282859 368759 335849 828100 633253 101974 92873 88632 88632 76512 76512 17795 17795 20819 20819 181392 90696 45348 45348 1024071 962626 51204 10241 160776 80863 5582 74331 739404 695040 36970 7394 2882486 2709537 144124 28825 293136 275548 14657 2931 FOOD 1675939 1662275 5559 8105 EQUIPMENT RENTAL & MAIN 776411 729826 38821 7764 AUXILIARY 176662 176662 OUTSIDE CONTRACTORS 128086 27075 43113 57898 2058671 1208400 495876 354395 33050923 27377039 3055638 2618246 5649 5649 6029581 6238342 7017801 4365977 24831 51017 10447 5156 353662 394015 717181 604824 85994543 42341589 38343401 43652954 35113697 38145964 1599441 1117917 35266 32414 89250957 94614229 2411269 3785622 9731518 6972470 22704286 22041418 221609 8270275 3023631 2823185 38092313 43892970 X 18403930 20643061 32754714 30078198 51158644 50721259 89250957 94614229 X -1483657 1096359 -50087 X X 0 1 X 1 0 X 2756877 8584613 7723548 7406720 3927366 30399124 2756877 8584613 7723548 7406720 3927366 30399124 8148674 22250450 1821178 514322 700952 836166 855481 4728099 172202 183726 193380 214430 178037 941775 36068998 125916325 0.61690 0.64080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2015 AMOUNT: $ 172,202. 2016 AMOUNT: $ 183,726. 2017 AMOUNT: $ 193,380. 2018 AMOUNT: $ 214,430. 2019 AMOUNT: $ 178,037. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35978870 281151 1816790 715365 1355315 36006131 36657428 571139 1459432 714722 1994407 35978870 37420610 560685 2486777 633422 3177222 36657428 36638185 629700 3790004 622331 3014948 37420610 40900518 303590 -1014914 579803 2971206 36638185 0.32840 0.56740 0.10420 0 0 1270207 1270207 54171568 26961334 27210234 11677665 6574791 5102874 18875103 8805464 10069639 43652954 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 639481 CAPITAL LEASE OBLIGATIONS 2183704 2823185 26296007 1096359 169886 1266245 25029762 20819 6516685 6537504 31567266 26733392 169886 169886 26563506 20819 6466598 6487417 33050923 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 169,886. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,466,598. CHANGE IN VALUE OF SPLIT INTERESTS 50,087. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 169,886. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,466,598. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE WILLISTON NORTHAMPTON SCHOOL ADVERTISES IN BOTH INTERNAL AND EXTERNAL PUBLICATIONS ITS POLICY OF NONDISCRIMINATION ON THE BASIS OF RACE, RELIGION, NATIONAL ORIGIN, GENDER OR SEXUAL ORIENTATION. SCHEDULE E, PART I, LINE 6 DURING THE FISCAL YEAR ENDED JUNE 30, 2020 THE SCHOOL RECEIVED A PAYCHECK PROTECTION PLAN LOAN GRANTED BY THE U.S. DEPARTMENT OF TREASURY THROUGH THE SMALL BUSINESS ADMINISTRATION UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT). EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 41672 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 5341 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 2576 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 5016 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 2374 0 0 0 0 0 0 56979 0 56979 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X 1 EVER TRUE 330 CONGRESS ST FL 2 BOSTON MA 02210 0 199136 7000 192136 PEOPLE GROVE 240 STOCKTON ST 4TH FLOOR SAN FRANCISCO CA 94108 0 0 9500 0 199136 16500 192136 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 COOLEY DICKINSON HOSPITAL 30 LOCUST ST ROUTE 9 NORTHAMPTON MA 01060 042103561 501(C)(3) 5000 CHARITABLE SUPPORT CITY OF EASTHAMPTON - PARKS AND RECREATION DEPARTMENT 50 PAYSON AVE EASTHAMPTON MA 01027 10000 CHARITABLE SUPPORT 3 0 FINANCIAL AID 188 6115322 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION ADDITIONAL FINANCIAL AID 39 96833 FAIR MARKET VALUE BOOKS, SUPPLIES, INSURANCE, ETC. TUITION DISCOUNTS & MERIT AID 164 254443 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 359893 0 0 0 0 0 33967 0 69580 0 463440 0 0 0 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 245968 0 0 0 0 0 31010 0 16371 0 293349 0 0 0 ERIC YATES ASST. SECRETARY, CAO 166148 0 0 0 0 0 13916 0 80582 0 260646 0 0 0 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 134566 0 0 0 0 0 11180 0 76136 0 221882 0 0 0 PATRICK BURKE DIRECTOR OF ADVANCEMENT 140491 0 0 0 0 0 10176 0 57808 0 208475 0 0 0 ANN PICKRELL ASST. HEAD OF SCHOOL 132799 0 0 0 0 0 13709 0 9599 0 156107 0 0 0 KATHRYN NOBLE DEAN OF STUDENTS 115313 0 0 0 0 0 9477 0 25929 0 150719 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, CHRISTOPHER DIETRICH, PATRICK BURKE, AND KATHRYN NOBLE. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2018-05-17 23617686 TO REFUND PRIOR YEAR ISSUES; SERIES 2015 0 0 0 A 1336026 23617686 23617686 2008 1 0 1 1 A 0 0 1 1 0 0.02000 0.02000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 MARTHA MCCULLAGH SPOUSE OF OFFICER 43920 EMPLOYMENT 0 KATHRYN HILL SPOUSE OF OFFICER 43195 EMPLOYMENT 0 X 39 2455126 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 AND A COPY IS PUT IN THE HEAD OF SCHOOL'S PERSONNEL FILE EACH YEAR. 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 -50,087. 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 411283 30777 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 18750 DIVIDENDS RECEIVED