2018-11-12T07:11:35-06:00 2018-06-30 061009205 BLUM SHAPIRO & COMPANY PC ONE INTERNATIONAL PLACE 16TH FLOOR BOSTON MA 02110 990 2017-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 CHARLES B MCCULLAGH JR CFO/ASST. TREASURER 4135293279 2018-11-08 1 LAURA J KENNEY P00202198 6172211944 2018-11-08 64.251.63.131 2018-11-08 13:22:56 ES P AE4F84C66CF7EFD26554BEC15325CB8203138E58 DF8EC6EC51E1FD1DECD3FD9B85C405DAF374F076 2017 2019-02-21 02:37:17Z CHARLES B MCCULLAGH JR 19 PAYSON AVENUE EASTHAMPTON MA 010272213 39134048 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 24 279 174 1145951 -153208 8584613 7723548 23687016 24670361 378932 391219 1272781 1387907 33923342 34173035 6091516 6325103 0 0 15314010 16064274 1119 14900 2529696 10086334 10342790 31492979 32747067 2430363 1425968 81471511 86701545 36702998 38554525 44768513 48147020 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 20438687 31793 24958202 PROVIDE A SECONDARY EDUCATION FOR STUDENTS GRADES 7-12. WILLISTON IS A BOARDING SCHOOL WITH A DAY STUDENT POPULATION. ENROLLMENT IS APPROXIMATELY 486. 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, DAY CARE, ETC. 6152330 6152330 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND. 140980 140980 MERIT AID. 26731997 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 1 0 0 0 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 90 0 1 279 1 1 1 0 0 0 0 0 0 0 0 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X CHARLES B MCCULLAGH JR 4135293261 19 PAYSON AVENUE EASTHAMPTON MA 01027 MARY E ALCOCK TRUSTEE 2.00 X 0 0 0 JOHN P BOOTH JR TRUSTEE 2.00 X 0 0 0 JAMES M BRENNAN SR TRUSTEE 2.00 X 0 0 0 DR R SCOTT COWAN 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 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 RICHARD T MONOPOLI TRUSTEE 2.00 X 0 0 0 WILLIAM P MORRISON TRUSTEE 2.00 X 0 0 0 ALEX H PARK TRUSTEE 2.00 X 0 0 0 LEWIS RABINOVITZ TRUSTEE 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 ROBERT W HILL III HEAD OF SCHOOL 40.00 X 329419 0 125413 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 40.00 X 227747 0 40296 ERIC YATES ASST. SECRETARY, CAO 40.00 X 156707 0 108153 PATRICK BURKE DIRECTOR OF ADVANCEMENT 40.00 X 132483 0 87198 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 40.00 X 112358 0 65565 KATHRYN NOBLE DEAN OF STUDENTS 40.00 X 102213 0 35192 ANN PICKRELL ASST. HEAD OF SCHOOL 40.00 X 125271 0 23936 GREGORY TULEJA ACADEMIC DEAN 40.00 X 120279 0 17897 1306477 0 503650 8 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 1951001 NEWFIELD CONSTRUCTION INC 225 NEWFIELD AVENUE HARTFORD CT 06106 GENERAL CONTRACTOR 635873 FLANSBURGH ARCHITECTS 77 NORTH WASHINGTON STREET BOSTON MA 021141910 ARCHITECT 521489 HASTINGS & CHIVETTA 622 EMERSON RD SUITE 200 ST LOUIS MO 63141 ARCHITECT 408603 SCHWARTZ HANNUM PC 11 CHESTNUT ST ANDOVER MA 01810 LEGAL 192213 9 7723548 743028 7723548 TUITION, ROOM & BOARD 611600 24670361 24670361 24670361 706492 5540 700952 4213951 198206 4246858 480572 -32907 -282366 -315273 142 -315415 193380 233583 -40203 -40203 AUXILLIARY SERVICES 531120 1304138 163869 1140269 ANCILLARY SERVICES 611710 123972 123972 1428110 34173035 24958202 1145951 345334 31793 31793 6293310 6293310 1015772 258696 367175 389901 74930 22399 43215 9316 10090628 8260122 975710 854796 889611 680290 109549 99772 3207914 2453110 395029 359775 785419 600614 96718 88087 178267 178267 64684 64684 14900 14900 65235 65235 117269 59149 29060 29060 1055923 992568 52796 10559 286387 160639 83478 42270 38831 24834 7573 6424 820376 771153 41019 8204 2310603 2168224 119313 23066 249557 234595 12468 2494 FOOD 1939656 1875494 18302 45860 SUPPLIES 769738 293639 340683 135416 EQUIPMENT RENTAL & MAIN 508241 379322 93296 35623 OUTSIDE CONTRACTORS 461925 254809 40329 166787 1476098 917237 351475 207386 32747067 26731997 3485374 2529696 5615 4333 8373446 7062129 4140816 6120377 12904 35585 58085 49492 282499 309375 597043 661105 72599525 37709517 29627567 34890008 31675240 30371231 6663197 7163906 35099 34004 81471511 86701545 2016019 2736773 8638182 9859493 23989151 23349249 295469 258539 1764177 2350471 36702998 38554525 X 15530131 16321598 9844043 11888391 19394339 19937031 44768513 48147020 81471511 86701545 X 1425968 2008505 -55966 X X 0 1 X 1 0 X 3934532 3163656 2756877 8584613 7723548 26163226 3934532 3163656 2756877 8584613 7723548 26163226 5662662 20500564 760886 1736058 1821178 514322 700952 5533396 197881 173646 172202 183726 193380 920835 32617457 120885606 0.62850 0.58470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2013 AMOUNT: $ 192,447. 2014 AMOUNT: $ 172,242. 2015 AMOUNT: $ 172,202. 2016 AMOUNT: $ 183,726. 2017 AMOUNT: $ 193,380. CAFETERIA SERVICES - 2013 AMOUNT: $ 5,434. 2014 AMOUNT: $ 1,404. 37420610 560685 2486777 633422 3177222 36657428 36638185 629700 3790004 622331 3014948 37420610 40900518 303590 -1014914 579803 2971206 36638185 43946417 962473 566046 483739 4090679 40900518 39193754 1260648 5706439 498583 1715841 43946417 0.35010 0.53330 0.11660 0 0 1256654 1256654 45595708 24740160 20855548 9756856 4714752 5042104 15990307 8254605 7735702 34890008 ALTERNATIVE INVESTMENTS 7163906 F 7163906 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 399187 CAPITAL LEASE OBLIGATIONS 1951284 2350471 30000611 2008505 233583 2242088 27758523 6414512 6414512 34173035 26622104 233583 233583 26388521 6358546 6358546 32747067 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 233,583. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,293,310. CHANGE IN VALUE OF SPLIT INTERESTS 55,966. INVESTMENT MANAGEMENT FEES 65,235. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 233,583. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,293,310. INVESTMENT FEES RELATED TO SPLIT INTERESTS 65,235. ROUNDING 1. 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 ADVERTISES IN BOTH INTERNAL AND EXTERNAL PUBLICATIONS ITS POLICY OF NONDISCRIMINATION ON THE BASIS OF RACE, RELIGION, NATIONAL ORIGIN, GENDER OR SEXUAL ORIENTATION. EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 44875 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 5849 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 1463 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 10017 0 0 0 0 0 0 62204 0 62204 1 0 0 1 0 0 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 - POLICE DEPARTMENT 32 PAYSON AVE EASTHAMPTON MA 01027 10000 CHARITABLE SUPPORT 3 0 FINANCIAL AID 211 6102800 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION ADDITIONAL FINANCIAL AID 23 49530 FAIR MARKET VALUE BOOKS, SUPPLIES, INSURANCE, ETC. TUITION DISCOUNTS & MERIT AID 158 140979 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 329419 0 0 0 0 0 33480 0 91933 0 454832 0 0 0 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 227747 0 0 0 0 0 23475 0 16821 0 268043 0 0 0 ERIC YATES ASST. SECRETARY, CAO 156707 0 0 0 0 0 13117 0 95036 0 264860 0 0 0 PATRICK BURKE DIRECTOR OF ADVANCEMENT 132483 0 0 0 0 0 9592 0 77606 0 219681 0 0 0 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 112358 0 0 0 0 0 9400 0 56165 0 177923 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 23617686 23617686 1 0 1 1 A 0 0 1 1 0 0.04220 0.04220 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 MARTHA MCCULLAGH SPOUSE OF OFFICER 37665 EMPLOYMENT 0 KATHRYN HILL SPOUSE OF OFFICER 37265 EMPLOYMENT 0 X 42 743028 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 IS E-MAILED TO THE AUDIT COMMITTEE AND THERE IS A FOLLOW-UP MEETING VIA CONFERENCE CALL. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FORM 990, EXCLUDING SCHEDULE B - SCHEDULE OF CONTRIBUTORS, 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 ANNUALLY 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 IS DETERMINED BASED ON THE DATA COLLECTED. THE EXECUTIVE COMMITTEE SERVES AS COMPENSATION COMMITTEE AND REVIEWS THIS DATA. DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES AND KEPT ON FILE. THE COMPENSATION REVIEW IS PERFORMED FOR SENIOR ADMINISTRATORS AND IS PERFORMED ANNUALLY. 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 -55,966. 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 314839 25241 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 12270 DIVIDENDS RECEIVED