2020-11-03T08:33:44-06:00 2020-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2019-07-01 050259101 THE WHEELER SCHOOL WHEE 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KATHLEEN WILSON DIRECTOR OF FINANCE 4014218100 2020-11-02 1 LORI ROTHE YOKOBOSKY CPA P01273422 9592007000 2020-11-02 209.59.243.22 2020-11-02 10:41:08 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2019 2021-01-29 14:40:06Z ALLISON GAINES PELL 216 HOPE STREET PROVIDENCE RI 029062246 36451937 0 X WWW.WHEELERSCHOOL.ORG X 1889 RI THE WHEELER SCHOOL IS A CO-ED INDEPENDENT DAY SCHOOL FOR NURSERY THROUGH 12TH GRADE STUDENTS. 22 22 564 149 0 0 1707401 1653867 30385977 31362705 1495850 1376220 836391 668693 34425619 35061485 4142373 4430283 0 0 21562718 22860501 0 49462 1028100 7858667 7487664 33563758 34827910 861861 233575 115682357 116212230 27570347 27305267 88112010 88906963 WHEELER IS AN INDEPENDENT, COLLEGE PREPARATORY DAY SCHOOL SERVING STUDENTS NURSERY THROUGH GRADE 12 WHOSE MISSION IS DERIVED FROM THE IDEAL OF ITS FOUNDER, MARY C WHEELER, "TO LEARN OUR POWERS AND BE ANSWERABLE FOR THEIR USE." 0 0 26417195 4430283 30898815 PROVIDING EDUCATIONAL SERVICES TO STUDENTS ATTENDING NURSERY THROUGH 12TH GRADE. THE SCHOOL ENROLLED 796 STUDENTS FOR THE YEAR OF WHICH 92 STUDENTS GRADUATED FROM THE CLASS OF 2020 AND 100% OF THOSE GRADUATING PURSUED A COLLEGE EDUCATION. ADMINISTRATION, FACULTY AND STAFF PARTICIPATED IN SCHOOL SUPPORTED PROFESSIONAL DEVELOPMENT PROGRAMS. A STRONG VOLUNTEER GROUP OF PARENTS AND ALUMNI HELPED THE SCHOOL IN ITS FUNDRAISING AND ADMISSIONS ACTIVITIES. 513851 695933 WHEELER SUMMER PROGRAMS PROVIDES EDUCATIONAL, ENRICHMENT AND ATHLETIC BASED PROGRAMMING THAT INTRODUCES CHILDREN TO THE WHEELER SCHOOL AND ITS VARIOUS OFFERINGS. THE 2019 SUMMER CAMP ENROLLED AND AVERAGE OF 240 CAMPERS PER WEEK FOR AN 10 WEEK CAMP SEASON. THE GOAL OF CAMP IS TO EXTEND PROGRAMMING INTO THE SUMMER MONTHS FOR OUR STUDENTS AND INTRODUCE NEW FAMILIES TO WHEELER. WHEELER SUMMER PROGRAMS PROVIDES NON-TUITION REVENUE TO SUPPORT ANNUAL OPERATIONS. 179897 217260 DAYCARE AND AFTER SCHOOL PROGRAMS SERVICE WHEELER STUDENTS IN NURSERY THROUGH GRADE 8. OPTIONS ARE AVAILABLE EVERY SCHOOL DAY FROM 11:30 AM TO 3:00 PM AND FROM THE END OF THE SCHOOL DAY UNTIL 5:30 PM. APPROXIMATELY 84 STUDENTS WERE ENROLLED PER DAY IN AGE APPROPRIATE ACTIVITIES. 27110943 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 65 0 1 564 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 MA X KATHLEEN WILSON 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KONIQUE BALLAH BOARD MEMBER 2.00 X 0 0 0 DANIEL BECKER BOARD MEMBER 2.00 X 0 0 0 JENNIFER COOKE BOARD MEMBER 2.00 X 0 0 0 STUART FELDMAN BOARD MEMBER 2.00 X 0 0 0 ANNE-MARIE FINK BOARD MEMBER 2.00 X 0 0 0 MATTHEW FINKELSTEIN BOARD MEMBER 2.00 X 0 0 0 BARBARA GAINES BOARD MEMBER 2.00 X 0 0 0 PAYTON GIBSON BOARD MEMBER 2.00 X 0 0 0 JAMES KASE VICE PRESIDENT 2.00 X X 0 0 0 KELLY MICHAUD BOARD MEMBER 2.00 X 0 0 0 JAYASHREE NIMAGADDA BOARD MEMBER 2.00 X 0 0 0 PETER PIZZARELLO BOARD MEMBER 2.00 X 0 0 0 GLENN PRESCOD BOARD MEMBER 2.00 X 0 0 0 WILLIAMS PRESCOTT BOARD MEMBER 2.00 X 0 0 0 JUDITH REMONDI BOARD MEMBER 2.00 X 0 0 0 STEPHEN ROSA BOARD MEMBER 2.00 X 0 0 0 ALISIA ST FLORIAN PRESIDENT 2.00 X X 0 0 0 KENNETH SHIMBERG BOARD MEMBER 2.00 X 0 0 0 SANDRA SMITH BOARD MEMBER 2.00 X 0 0 0 REBECCA SPENCER BOARD MEMBER 2.00 X 0 0 0 ABBOT STRANAHAN SECRETARY 5.00 X X 0 0 0 KENNETH VOLPE TREASURER 2.00 X X 0 0 0 ALLISON GAINES PELL HEAD OF SCHOOL 50.00 X 422176 0 109889 KATHLEEN WILSON ASSISTANT TREASURER/DIRECTOR OF FINANCE 50.00 X 178030 0 36330 LAURIE FLYNN ASSISTANT SECRETARY/DIR OF COMMUNICATIONS 50.00 X 110039 0 18520 GARY ESPOSITO DIRECTOR OF OPERATIONS 50.00 X 242368 0 41913 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 50.00 X 161572 0 21792 YOUNG UN HEAD OF STRATEGIC INNOVATION 50.00 X 141730 0 43278 MARK HARRIS DIRECTOR OF AERIE PROGRAM 50.00 X 137609 0 36202 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 50.00 X 148224 0 20702 1541748 0 328626 16 0 1 0 SITE SPECIFIC LLC 141 GANO STREET PROVIDENCE RI 02906 BUILDING CONSTRUCTION/RENOVATION 2133090 SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 210936018 CAFETERIA & SPECIAL EVENTS CATERING 662277 TREMBLAY'S BUS COMPANY INC 284 MYRTLE STREET NEW BEDFORD MA 02746 TRANSPORTATION SERVICES 202394 NUVU LLC 450 MASSACHUSETTS AVE CAMBRIDGE MA 02139 EDUCATIONAL INNOVATION & DESIGN PROGRAM 139992 STUDENT TRANSPORTATION OF AMERICA PO BOX 412179 BOSTON MA 022412179 SCHOOL BUS TRANSPORTATION SERVICES 109444 5 1653867 75763 1653867 TUITION AND FEES 611710 30449512 30449512 SUMMER CAMP 713990 695933 695933 DAYCARE AND AFTER SCHOOL PROGRAMS 624410 217260 217260 31362705 990742 990742 114140 0 114140 114140 114140 1739047 1353569 385478 385478 385478 48888 36883 12005 12005 AUXILIARY PROGRAM SEVICES 611710 437298 437298 OTHER INCOME 900099 105250 105250 542548 35061485 31812008 0 1595610 4430283 4430283 828879 671484 157395 15459046 12471693 2537729 449624 1046508 837056 172976 36476 4261032 3312353 784079 164600 1265036 973900 241002 50134 105465 105465 58350 58350 49462 49462 67705 67705 977225 603210 374015 71252 9297 58694 3261 560184 241880 289157 29147 164727 38136 126591 500337 427885 72452 26585 1477 19742 5366 19860 19860 40898 40898 2564608 2179917 384691 230318 195770 34548 DUES, MEMBERSHIPS & SUB 358348 317126 37415 3807 STUDENT SERVICES AND AC 323059 323059 MISCELLANEOUS 159415 78201 80069 1145 ACADEMICS 157843 157843 1101485 470959 552843 77683 34827910 27110943 6688867 1028100 792832 2067334 1294564 789508 1078955 1019714 22576894 21631636 67644 10000 75922 70302 543751 327168 73153817 28213666 45052924 44940151 41078764 42197964 3120107 3158453 115682357 116212230 1955515 313674 24044340 26163465 1102009 318472 38983 51656 429500 458000 27570347 27305267 X 54238134 54652655 33873876 34254308 88112010 88906963 115682357 116212230 233575 561378 0 X X 0 1 X 1 0 X 1865860 2294761 3292578 1707401 1653867 10814467 1865860 2294761 3292578 1707401 1653867 10814467 2425615 8388852 683669 647798 929691 1160415 1104882 4526455 135400 60490 24100 146389 105250 471629 15812551 151967884 0.53050 0.39550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLENEOUS REVENUE - 2015 AMOUNT: $ 135,400. 2016 AMOUNT: $ 60,490. 2017 AMOUNT: $ 24,100. 2018 AMOUNT: $ 146,389. 2019 AMOUNT: $ 105,250. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 42829200 160831 2389519 1107290 443190 43829070 42124767 125564 2039520 956418 504233 42829200 36879331 2974292 3582535 894642 416749 42124767 31451343 1793811 4840792 1206615 36879331 31672217 1245860 -321046 1145688 31451343 0.24990 0.46670 0.28340 0 0 496702 496702 68751145 25791756 42959389 3905970 2421910 1484060 44940151 ENROLLMENT DEPOSITS 458000 458000 X 31161758 561378 -4430283 -3868905 35030663 67705 -36883 30822 35061485 30366805 36883 36883 30329922 67705 4430283 4497988 34827910 PART IV, LINE 2B: STUDENT RAISED FUNDS ARE HELD BY THE SCHOOL. PART V, LINE 4: ENDOWMENT FUNDS INTENDED PURPOSES ARE: GENERAL OPERATIONS, LIBRARY, FACULTY SALARY, MISCELLANEOUS SUPPORT OF SCHOOL ACTIVITIES, PROFESSIONAL DEVELOPMENT, BREAKTHOUGH PROVIDENCE, AND FINANCIAL AND MINORITY AID. PART X, LINE 2: THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2020 OR 2019. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2017 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE SCHOOL HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -4,430,283. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE -36,883. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE 36,883. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,430,283. 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 POLICY IS DESCRIBED ON THE SCHOOL'S WEBSITE, IN THE PARENT DIRECTORY, ON EVERY APPLICATION FOR ADMISSIONS, IN EVERY ISSUE OF THE SCHOOL'S COMMUNITY MAGAZINE, ON THE OPEN HOUSE FLYERS, AND ON EVERY JOB POSTING. X X X X 0 SCHULTZ AND WILLIAMS ONE PENN CENTER 1617 JOHN F KENNED PHILADELPHIA PA 19103 FUNDRAISING STRATEGIC GUIDANCE 0 0 0 35660 VON STADE AND ASSOCIATES 25 GOVERNORS LANE PRINCETON NJ 08540 FUNDRAISING STRATEGIC GUIDANCE 0 0 0 12302 ALICIA REED 102 HOPEWELL ROCKY HILL ROAD HOPEWELL NJ 08525 ALUMNI INSIGHT SURVEY DEVELOPMENT 0 0 0 1500 49462 1 FINANCIAL AID 208 4366734 FAIR MARKET VALUE FINANCIAL AID GRANTED TO STUDENTS WHO HAVE DEMONSTRATED NEED VIA THE COMPLETION OF A FINANCIAL AID APPLICATION AND SUBMISSION OF SUPPORTING DOCUMENTS. EDUCATIONAL FEES AND BOOKS 75 63549 FAIR MARKET VALUE FINANCIAL SUPPORT TOWARDS FEES AND BOOK COSTS GRANTED TO THOSE STUDENTS WHO HAVE DEMONSTRATED NEED OF AT LEAST 60%. PART I, LINE 2: THE TUITION, BOOKS, EDUCATIONAL FEES AND RECREATION ARE ALL USED DIRECTLY AT THE SCHOOL. THE ACCOUNTING SYSTEM MAINTAINS THE FINANCIAL RECORDS BY STUDENT TO ENSURE THE GRANTS ARE USED BY THE APPROPRIATE STUDENT. THE TUITION, ETC. IS NONREFUNDABLE. THEREFORE, ANY UNUSED GRANT WOULD REMAIN WITHIN THE SCHOOL. X 1 1 X X X X X 0 0 0 0 0 0 0 0 1 0 ALLISON GAINES PELL HEAD OF SCHOOL 422176 0 0 0 0 0 19600 0 90289 0 532065 0 0 0 KATHLEEN WILSON ASSISTANT TREASURER/DIRECTOR OF FINA 178030 0 0 0 0 0 12561 0 23769 0 214360 0 0 0 GARY ESPOSITO DIRECTOR OF OPERATIONS 242368 0 0 0 0 0 17135 0 24778 0 284281 0 0 0 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 161572 0 0 0 0 0 11383 0 10409 0 183364 0 0 0 YOUNG UN HEAD OF STRATEGIC INNOVATION 141730 0 0 0 0 0 11151 0 32127 0 185008 0 0 0 MARK HARRIS DIRECTOR OF AERIE PROGRAM 137609 0 0 0 0 0 10430 0 25772 0 173811 0 0 0 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 148224 0 0 0 0 0 10430 0 10272 0 168926 0 0 0 PART I, LINE 1A HEAD OF SCHOOL ALLISON GAINES PELL, AS A CONDITION OF EMPLOYMENT IN ORDER TO PROPERLY DISCHARGE HER RESPONSIBILITIES, AND FOR THE CONVENIENCE OF THE SCHOOL, IS REQUIRED TO MAINTAIN HER RESIDENCE IN A LOCAL HOME WHICH IS CONTIGUOUS TO CAMPUS AND IS OWNED BY THE SCHOOL. PART I, LINE 8 EFFECTIVE JULY 1, 2017, ALLISON GAINES PELL ENTERED INTO AN EMPLOYMENT AGREEMENT WITH THE SCHOOL TO SERVE AS ITS HEAD OF SCHOOL. A RI HEALTH AND EDUCATIONAL BUILDING CORP SERIES 2013B 521300173 2013-09-18 4000000 CONSTRUCTION OF COMMUNITY AND PERFORMING ARTS CENTER 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2013-08-01 3271200 0 0 0 A 3922716 4000000 4000000 0 0 1 1 B 3030012 3271200 3271200 2013 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 A 1 B 1 X 2 75763 FAIR MARKET VALUE 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE SCHOOL MAINTAINS AN ACCOUNT WITH A FINANCIAL INSTITUTION WHICH IS USED TO LIQUIDATE CONTRIBUTED SECURITIES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WITH CONTRIBUTOR NAMES AND ADDRESSES OMITTED ON SCHEDULE B, IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. ADDITIONALLY, THE FORM IS PRESENTED BY OUR AUDITORS TO THE EXECUTIVE/FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WHO SUBSEQUENTLY APPROVES THE FORM 990 AND COMMUNICATES TO THE ENTIRE BOARD OF TRUSTEES THAT THEY APPROVED THE FORM 990 FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY ALONG WITH ALL BOARD POLICIES ARE DISTRIBUTED AND EXPLAINED TO ALL NEW BOARD MEMBERS AT THE ANNUAL BOARD OF TRUSTEES ORIENTATION. THE DOCUMENTATION INCLUDES A DETAIL EXPLANATION OF THE POLICY AND ACTIONS TO BE TAKEN IF A CONFLICT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL IS AUTHORIZED BY THE BOARD OF TRUSTEES TO SET COMPENSATION LEVELS FOR ALL OTHER EMPLOYEES. THE SALARY "POOL" FOR EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD ANNUALLY AS PART OF THE ANNUAL OPERATING BUDGET APPROVAL PROCESS. THE ACTUAL COMPENSATION LEVEL ASSIGNED TO EACH EMPLOYEE IS BASED ON BENCHMARK STATISTICS OBTAINED ANNUALLY FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND INDEX BENCHMARK DATA ON SIMILARLY SIZED SCHOOLS. THERE WAS A 3.5% INCREASE TO THE SALARY POOL IN THE 2019/2020 FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES MADE TO THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.