THE CHARLES RIVER SCHOOL: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- THE CHARLES RIVER SCHOOL (EIN 04-2103974)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-10
- IRS object ID
- 201641319349300954
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-10T09:24:37-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1Txt |
| City | WESTBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042103974 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CHARLES RIVER SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 5087850068 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 CENTRE STREET PO BOX 339 | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 020300339 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN EHLINGER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5087850068 | PhoneNum |
| Signature | 2016-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHARLES WEBB CPA | PreparerPersonNm |
| PTIN | P01584539 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2016-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN EHLINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 CENTRE STREET | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,603,425 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CHARLESRIVERSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1918 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | CHARLES RIVER SCHOOL IS AN INDEPENDENT SCHOOL OFFERING STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE A STRONG ACADEMIC PROGRAM IN AN ENVIRONMENT THAT CELEBRATES LEARNING AND VALUES EACH MEMBER OF ITS COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 164 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $46,555 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$19,691 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,191,506 | PYContributionsGrantsAmt |
| CY Contributions Grants | $674,931 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,434,852 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,507,895 | CYProgramServiceRevenueAmt |
| PY Investment Income | $371,517 | PYInvestmentIncomeAmt |
| CY Investment Income | $457,904 | CYInvestmentIncomeAmt |
| PY Other Revenue | $80,491 | PYOtherRevenueAmt |
| CY Other Revenue | $179,365 | CYOtherRevenueAmt |
| PY Total Revenue | $9,078,366 | PYTotalRevenueAmt |
| CY Total Revenue | $8,820,095 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,006,880 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,018,695 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,197,995 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,155,558 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $483,601 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,372,316 | PYOtherExpensesAmt |
| CY Other Expenses | $3,021,939 | CYOtherExpensesAmt |
| PY Total Expenses | $9,577,191 | PYTotalExpensesAmt |
| CY Total Expenses | $9,196,192 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$498,825 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$376,097 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,621,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,769,098 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,214,817 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,020,684 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,406,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,748,414 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CHARLES RIVER SCHOOL IS AN INDEPENDENT SCHOOL OFFERING STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE A STRONG ACADEMIC PROGRAM IN AN ENVIRONMENT THAT CELEBRATES LEARNING AND VALUES EACH MEMBER OF ITS COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,573,828 | ExpenseAmt |
| Grant | $877,470 | GrantAmt |
| Revenue | $6,015,768 | RevenueAmt |
| Desc | SCHOOL- CHARLES RIVER SCHOOL IS AN INDEPENDENT SCHOOL OFFERING STUDENTS IN PRE-KINDERGARTEN THROUGH GRADE EIGHT A STRONG ACADEMIC PROGRAM IN AN ENVIRONMENT THAT CELEBRATES LEARNING AND VALUES EACH MEMBER OF ITS COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,029,122 | ExpenseAmt |
| Grant | $141,225 | GrantAmt |
| Revenue | $1,330,275 | RevenueAmt |
| Desc | SUMMER PROGRAM- THE CHARLES RIVER CREATIVE ARTS PROGRAM IS A SUMMER PROGRAM FOR CHILDREN 6-15 YEARS OF AGE. STUDENTS CHOOSE FROM OVER 130 COURSES IN ART, MUSIC AND DRAMA IN TWO FOUR WEEK SESSIONS AND FOUR TWO WEEK SESSIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $97,093 | ExpenseAmt |
| Revenue | $115,297 | RevenueAmt |
| Desc | EXTENDED DAY PROGRAM- THE EXTENDED DAY PROGRAM IS AN IMPORTANT EXTENSION OF THE SCHOOL DAY. IN THE COURSE OF THE DAY, WE OFFER CHILDREN BOTH TEACHER-DIRECTED ACTIVITIES AND THE FREEDOM TO MAKE THEIR OWN CHOICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $94,895 | ExpenseAmt |
| Revenue | $103,090 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $94,895 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $103,090 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,794,938 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 164 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID RIEDELL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5088750068 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 CENTRE STREET | AddressLine1Txt |
| City | DOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02030 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| TIM SURGENOR | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CATHERINE H GATELY | |||||||
| HEAD OF SCHOOL THROUGH 6/30/14 | 40.00 | Yes (X) | $873,358 | $0 | $6,020 | Yes (X) | |
| MARGARET LARKIN | |||||||
| HEAD OF SCHOOL STARTING 7/1/14 | 40.00 | Yes (X) | $90,680 | $0 | $3,000 | Yes (X) | |
| ELAINE VANESSE DELUCA | |||||||
| CLERK | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JIM SAVAGE | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY WARD | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TEDIE BASTIAN | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TRACEY BODIO | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BONNIE BRESCIA | |||||||
| VICE PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LAURA WARD | |||||||
| PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LISA ROTHMAN | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MOLLY PLUMMER COOK | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN EHLINGER | |||||||
| TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHAEL JOE | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDDIE CHEN | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REG FOSTER | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH LAPIDES | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NIGEL TRAVIS | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NISHA DUBOIS | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE WEEDEN | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID DOWNING | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALLISON CAMPBELL | |||||||
| BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RIEDELL | |||||||
| DIRECTOR OF FINANCE | 40.00 | $13,366 | $0 | $200 | Yes (X) | ||
| DAVID DEAN | |||||||
| FORMER BUSINESS MANAGER THRU 7/1/14 | 40.00 | $69,787 | $0 | $5,023 | Yes (X) | ||
| ANDREW THOMPSON | |||||||
| DIRECTOR OF ADVANCEMENT | 40.00 | $105,348 | $0 | $13,633 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,152,539 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $27,876 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SAGE DINING SERVICES INC | |||||
| 1402 YORK ROAD SUITE 100 | LUTHERVILLE | MD | 21093 | DINING SERVICES | $355,093 |
| PROSPECT BUILDING SERVICES CORPORATION | |||||
| 360 PEARL STREET | MALDEN | MA | 02148 | BUILDING MAINTENANCE | $135,600 |
| MACFARLANE ENERGY | |||||
| 95 BRIDGE STREET | DEDHAM | MA | 02026 | ENERGY SPECIALIST | $102,643 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $23,443 | FundraisingAmt |
| All Other Contributions | $651,488 | AllOtherContributionsAmt |
| Total Contributions | $674,931 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 900099 | $6,015,768 | $6,015,768 | |
| SUMMER PROGRAM FEES | 900099 | $1,330,275 | $1,330,275 | |
| PROGRAM FEES | 900099 | $115,297 | $115,297 | |
| TENNIS | 531390 | $46,555 | $46,555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,507,895 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $184,035 | TotalRevenueColumnAmt |
| Exclusion | $184,035 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,005,770 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,731,901 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $273,869 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $273,869 | TotalRevenueColumnAmt |
| Exclusion | $273,869 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $127,704 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $23,443 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $51,429 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,275 | TotalRevenueColumnAmt |
| Exclusion | $76,275 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $103,090 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $103,090 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $103,090 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,820,095 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,564,430 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $46,555 | UnrelatedBusinessRevenueAmt |
| Exclusion | $534,179 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018,695 | TotalAmt |
| Program Services | $1,018,695 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,357 | TotalAmt |
| Program Services | $179,450 | ProgramServicesAmt |
| Management And General | $51,272 | ManagementAndGeneralAmt |
| Fundraising | $25,635 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,987,010 | TotalAmt |
| Program Services | $2,947,204 | ProgramServicesAmt |
| Management And General | $847,930 | ManagementAndGeneralAmt |
| Fundraising | $191,876 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,982 | TotalAmt |
| Program Services | $71,603 | ProgramServicesAmt |
| Management And General | $19,269 | ManagementAndGeneralAmt |
| Fundraising | $5,110 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,798 | TotalAmt |
| Program Services | $346,025 | ProgramServicesAmt |
| Management And General | $122,000 | ManagementAndGeneralAmt |
| Fundraising | $28,773 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,411 | TotalAmt |
| Program Services | $225,405 | ProgramServicesAmt |
| Management And General | $77,649 | ManagementAndGeneralAmt |
| Fundraising | $16,357 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,836 | TotalAmt |
| Management And General | $46,836 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,733 | TotalAmt |
| Management And General | $23,733 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,518 | TotalAmt |
| Management And General | $63,518 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,480 | TotalAmt |
| Program Services | $22,702 | ProgramServicesAmt |
| Fundraising | $140,778 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,188 | TotalAmt |
| Program Services | $66,310 | ProgramServicesAmt |
| Management And General | $60,750 | ManagementAndGeneralAmt |
| Fundraising | $35,128 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,846 | TotalAmt |
| Program Services | $36,298 | ProgramServicesAmt |
| Management And General | $6,548 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700,734 | TotalAmt |
| Program Services | $171,482 | ProgramServicesAmt |
| Management And General | $529,252 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,449 | TotalAmt |
| Program Services | $103,449 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,549 | TotalAmt |
| Management And General | $1,549 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,861 | TotalAmt |
| Management And General | $305,861 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $649,843 | TotalAmt |
| Program Services | $495,101 | ProgramServicesAmt |
| Management And General | $154,742 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE | $364,486 | $357,914 | $6,572 | |
| MISCELLANEOUS | $99,050 | $57,503 | $40,374 | $1,173 |
| CRCAP PROGRAM EXPENSES | $61,057 | $61,057 | ||
| STUDENT TRIPS | $54,415 | $54,415 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,894 | TotalAmt |
| Program Services | $580,325 | ProgramServicesAmt |
| Management And General | -$440,202 | ManagementAndGeneralAmt |
| Fundraising | $38,771 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,196,192 | TotalAmt |
| Program Services | $6,794,938 | ProgramServicesAmt |
| Management And General | $1,917,653 | ManagementAndGeneralAmt |
| Fundraising | $483,601 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,768 | BOYAmt |
| EOY | $135,285 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,482,845 | BOYAmt |
| EOY | $1,563,803 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,871 | BOYAmt |
| EOY | $131,328 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,592 | BOYAmt |
| EOY | $23,017 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $407,598 | BOYAmt |
| EOY | $286,196 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,631,069 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,158,134 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,003,394 | BOYAmt |
| EOY | $14,472,935 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,971,498 | BOYAmt |
| EOY | $8,015,795 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,603 | BOYAmt |
| EOY | $140,739 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,621,169 | BOYAmt |
| EOY | $24,769,098 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,357,090 | BOYAmt |
| EOY | $601,943 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,978,118 | BOYAmt |
| EOY | $1,699,922 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,879,609 | BOYAmt |
| EOY | $7,718,819 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,214,817 | BOYAmt |
| EOY | $10,020,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,917,249 | BOYAmt |
| EOY | $12,802,596 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,865 | BOYAmt |
| EOY | $377,225 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,568,238 | BOYAmt |
| EOY | $1,568,593 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,406,352 | BOYAmt |
| EOY | $14,748,414 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,621,169 | BOYAmt |
| EOY | $24,769,098 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$376,097 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$281,841 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $300 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $300 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PAYS A MEMBERSHIP FEE TO THE MASSACHUSETTS ASSOCIATION OF NONPROFIT SCHOOLS AND COLLEGES. THE FEE IS BASED ON THE NUMBER OF STUDENTS ATTENDING THE SCHOOL. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,971,498 | BeginningYearBalanceAmt |
| Contributions | $343,905 | ContributionsAmt |
| Investment Earnings Or Losses | $110,392 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $385,000 | OtherExpendituresAmt |
| End Year Balance | $8,040,795 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,487,952 | BeginningYearBalanceAmt |
| Contributions | $71,150 | ContributionsAmt |
| Investment Earnings Or Losses | $749,091 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $336,695 | OtherExpendituresAmt |
| End Year Balance | $7,971,498 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,238,942 | BeginningYearBalanceAmt |
| Contributions | $85,988 | ContributionsAmt |
| Investment Earnings Or Losses | $538,732 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $375,700 | OtherExpendituresAmt |
| End Year Balance | $7,487,952 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,555,006 | BeginningYearBalanceAmt |
| Contributions | $174,912 | ContributionsAmt |
| Investment Earnings Or Losses | -$58,976 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $432,000 | OtherExpendituresAmt |
| End Year Balance | $7,238,942 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,420,961 | BeginningYearBalanceAmt |
| Contributions | $717,740 | ContributionsAmt |
| Investment Earnings Or Losses | $860,257 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $443,952 | OtherExpendituresAmt |
| End Year Balance | $7,555,006 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.77740 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.19510 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02750 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,324,964 | OtherCostOrOtherBasisAmt |
| Book Value | $1,324,964 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,202,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,493,026 | DepreciationAmt |
| Book Value | $12,709,466 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $752,599 | OtherCostOrOtherBasisAmt |
| Depreciation | $528,002 | DepreciationAmt |
| Book Value | $224,597 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,280,510 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,118,372 | DepreciationAmt |
| Book Value | $162,138 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,504 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,734 | DepreciationAmt |
| Book Value | $51,770 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,472,935 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,456,041 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$281,841 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,018,695 | OtherRevenueAmt |
| Revenue Not Reported | -$1,300,536 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,756,577 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $63,518 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $63,518 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,820,095 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,113,979 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,113,979 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $63,518 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,018,695 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,082,213 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,196,192 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2015. THE SCHOOL'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID |
| PART XII, LINE 2D | FINANCIAL AID NETTED WITH REVENUE ON THE AUDITED FINANCIAL STATEMENTS. PART XIII, LINE 4B - FINANCIAL AID NETTED WITH REVENUE ON THE AUDITED FINANCIAL STATEMENTS. |
| PART XIII, LINE 4B | FINANCIAL AID NETTED WITH REVENUE ON THE AUDITED FINANCIAL STATEMENTS. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY IS INCLUDED IN ALL COMMUNICATIONS. SPECIFICALLY, IT WAS ADVERTISED IN THE BOSTON GLOBE NEWSPAPER AS PART OF THE ASSOCIATION FOR INDEPENDENT SCHOOLS IN NEW ENGLAND PUBLIC NOTICE OF NON-DISCRIMINATION. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $125,587 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $22,543 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $103,044 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $39,922 | OtherDirectExpensesEvent1Amt |
| Event2 | FAIR | Event2Nm |
| Gross Receipts Event2 | $25,560 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $900 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $24,660 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $11,507 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $151,147 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $23,443 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $127,704 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $51,429 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $51,429 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $76,275 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TUITION FINANCIAL AID | 42 | $877,470 |
| CHARLES RIVER CREATIVE ARTS PROGRAM FINANCIAL AID | 56 | $141,225 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE2, PART III, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID IS GRANTED ON THE BASIS OF FINANCIAL NEED AND IS NETTED AGAINST GROSS TUITION AND FEES. DEPENDENTS OF THE SCHOOLS EMPLOYEES PAY TUITION UNLESS THEY QUALIFY ON THE SAME NEED BASIS AS NON-EMPLOYEE STUDENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CATHERINE H GATELY | PersonNm |
| Title | HEAD OF SCHOOL THROUGH 6/30/14 | TitleTxt |
| Base Compensation Filing Org | $873,358 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $6,020 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $879,378 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL SPONSORED AND CONTRIBUTED TO TWO PLANS UNDER IRC SECTIONS 457(B) AND 457(F) FOR THE HEAD OF SCHOOL WHO RETIRED IN JUNE, 2014. THE SCHOOL CONTRIBUTED $43,500 TO THESE PLANS FOR THE YEAR ENDED JUNE 30, 2014. THESE CONTRIBUTIONS, ALONG WITH PRIOR CONTRIBUTIONS, WERE DEFERRED. DURING FISCAL YEARS 2014, $10,000 WAS DISTRIBUTED FROM THE 457(B) PLAN TO THE HEAD OF SCHOOL. IN JUNE, 2014, THE SCHOOL LIQUIDATED THE ASSOCIATED INVESTMENTS OF THE PLANS. AS OF JUNE 30, 2014, THESE PLANS HAD BALANCES TOTALING $751,211, WHICH WERE DISTRIBUTED TO THE HEAD OF SCHOOL IN JULY, 2014. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (MDFA) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| Bond Issued | 2009-08-10 | BondIssuedDt |
| Issue Price | $8,160,000 | IssuePriceAmt |
| Purpose | TO CONSTRUCT A BUILDING & IMPROVE FACILITIES | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,160,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $175,276 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $7,984,724 | CapitalExpendituresAmt |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Concerning UBI | 0.04490 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.04490 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ACCORDING TO THE BY LAWS OF THE SCHOOL, MEMBERSHIP IN THE SCHOOL CONSISTS OF THE PARENTS OF THE CHILDREN ENROLLED IN THE SCHOOL, THE BOARD OF TRUSTEES, MEMBERS OF THE EDUCATIONAL STAFF AND PARENT COUNCIL. |
| FORM 990, PART VI, SECTION A, LINE 7A | ACCORDING TO THE BY LAWS, THE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY AND APPROVE AMMENDMENTS TO THE BY LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BUSINESS MANAGER AND THE HEAD OF SCHOOL FOR REVIEW. ONCE MANAGEMENT REVIEW HAS BEEN COMPLETED, THE DRAFT COPY IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CHARLES RIVER SCHOOL, INC. REQUIRES AN ANNUAL SIGN OFF FROM DIRECTORS DISCLOSING INTERESTS THAT COULD GIVE RISE TO CONFLICT OF INTEREST. THE CONFLICT OF INTEREST STATEMENTS ARE SUBMITTED FOR REVIEW TO THE SCHOOL. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING THE COMPENSATION OF THE CHARLES RIVER SCHOOL, INC'S HEAD OF SCHOOL REQUIRES REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE, WHICH IS APPOINTED BY THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE IS COMPRISED OF ACTIVE BOARD OF TRUSTEES MEMBERS. ALL OTHER EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE HEAD OF THE SCHOOL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND THE FORM PC IS FILED WITH THE DIVISION OF PUBLIC CHARITIES. |
| FORM 990, PART XII, LINE 2C | PROCEDURES DID NOT CHANGE FROM PRIOR YEAR. |