2015-04-24T08:21:29-05:00 2014-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2013-07-01 042103974 THE CHARLES RIVER SCHOOL INC CHAR 5087850068 56 CENTRE STREET PO BOX 339 DOVER MA 020300339 JOHN EHLINGER TREASURER 5087850068 2015-04-21 1 JOHN BUCKLEY CPA P00830631 5083669100 2015-04-08 2013 2016-02-25 16:41:14Z JOHN EHLINGER 56 CENTRE STREET DOVER MA 02030 10196561 0 X CHARLESRIVERSCHOOL.ORG X 1918 MA 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. 23 6 157 340 32406 -53496 2246753 1191506 7206063 7434852 483533 371517 174154 80491 10110503 9078366 996430 1006880 0 0 5319212 5197995 0 0 633429 2815888 3372316 9131530 9577191 978973 -498825 26416197 26621169 11074099 11214817 15342098 15406352 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. 0 0 5440953 871945 6031735 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. 1032619 134935 1294803 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. 101711 75908 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. 160973 38858 160973 38858 6736256 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 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 18 0 157 1 1 1 0 0 0 0 1 1 0 0 0 0 X 23 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X JULIA ATKIN 5088750068 56 CENTRE STREET DOVER MA 02030 TIM SURGENOR CLERK 1.00 X X 0 0 0 CATHERINE H GATELY HEAD OF SCHOOL 40.00 X X 215987 0 63163 ELAINE VANESSE DELUCA TREASURER 10.00 X X 0 0 0 EMILY ROTHSCHILD BOARD OF TRUSTEES 1.00 X 0 0 0 JIM SAVAGE BOARD OF TRUSTEES 1.00 X 0 0 0 JERRY WARD BOARD OF TRUSTEES 1.00 X 0 0 0 TEDIE BASTIAN BOARD OF TRUSTEES 1.00 X 0 0 0 TRACEY BODIO BOARD OF TRUSTEES 1.00 X 0 0 0 GARRETT PARKER BOARD OF TRUSTEES 10.00 X 0 0 0 PAM FORMAN BOARD OF TRUSTEES 1.00 X 0 0 0 BONNIE BRESCIA VICE PRESIDENT 10.00 X X 0 0 0 LAURA WARD PRESIDENT 10.00 X X 0 0 0 LISA ROTHMAN BOARD OF TRUSTEES 1.00 X 0 0 0 MOLLY PLUMMER COOK BOARD OF TRUSTEES 1.00 X 0 0 0 JOHN EHLINGER BOARD OF TRUSTEES 1.00 X 0 0 0 MICHAEL JOE BOARD OF TRUSTEES 1.00 X 0 0 0 EDDIE CHEN BOARD OF TRUSTEES 1.00 X 0 0 0 REG FOSTER BOARD OF TRUSTEES 1.00 X 0 0 0 SARAH LAPIDES BOARD OF TRUSTEES 1.00 X 0 0 0 NIGEL TRAVIS BOARD OF TRUSTEES 1.00 X 0 0 0 NISHA DUBOIS BOARD OF TRUSTEES 1.00 X 0 0 0 JULIE WEEDEN BOARD OF TRUSTEES 1.00 X 0 0 0 KUMKUM PAREEK MALIK BOARD OF TRUSTEES 1.00 X 0 0 0 DAVID DEAN BUSINESS MANAGER 40.00 X 118710 0 15176 334697 0 78339 2 0 1 0 SAGE DINING SERVICES INC 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 DINING SERVICES 356515 AEDI CONSTRUCTION 179 BEAR HILL ROAD WALTHAM MA 02451 ARCHITECT FIRM FOR LIBRARY PROJECT 325181 PROSPECT BUILDING SERVICES CORPORATION 360 PEARL STREET MALDEN MA 02148 BUILDING MAINTENANCE 202601 MACFARLANE ENERGY 95 BRIDGE STREET DEDHAM MA 02026 ENERGY SPECIALIST 171262 LOCAL MOTION 161 NORTH STREET NEWTON MA 02460 GROUP BUS TRANSPORTATION 108781 5 84999 1106507 1191506 TUITION AND FEES 900099 6031735 6031735 SUMMER PROGRAM FEES 900099 1294803 1294803 PROGRAM FEES 900099 75908 75908 TENNIS AND FIELD RENTA 531390 32406 32406 7434852 184607 184607 33000 0 33000 33000 33000 1185022 998112 186910 186910 186910 128716 84999 120083 8633 8633 OTHER 900099 38858 38858 38858 9078366 7441304 32406 413150 1006880 1006880 348289 243800 69659 34830 3886555 2781401 972048 133106 228826 138329 84370 6127 440616 358922 70134 11560 293709 217070 63149 13490 10111 10111 22804 22804 70675 70675 5724 5724 346564 38583 124843 183138 208452 84887 91259 32306 50563 44110 2338 4115 676484 240400 436084 87153 87153 4551 1560 2070 921 317834 317834 642688 510372 132316 FOOD SERVICE 335663 329930 5733 CAPITAL CAMPAIGN EXPENS 164734 164734 MISCELLANEOUS 104984 52764 44269 7951 BAD DEBTS 84002 84002 239330 600095 -401916 41151 9577191 6736256 2207506 633429 390271 150768 1259359 2482845 842494 429871 118604 28592 478134 407598 22517549 7514155 15063349 15003394 8111519 7971498 152467 146603 26416197 26621169 1275966 1357090 1763334 1978118 8034799 7879609 11074099 11214817 X 12411830 12917249 1372180 920865 1558088 1568238 15342098 15406352 26416197 26621169 -498825 563079 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 300 0 0 0 300 0 PART II-B, LINE 1: 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. 7487952 71150 749091 336695 7971498 7238942 85988 538732 375700 7487952 7555006 174912 -58976 432000 7238942 6420961 717740 860257 443952 7555006 5125157 1209238 510079 423513 6420961 0.77990 0.19670 0.02340 0 0 1324964 1324964 19043760 5986403 13057357 752599 498204 254395 1280510 1010814 269696 115716 18734 96982 15003394 X 8563890 563079 -1006880 -443801 9007691 70675 70675 9078366 8499636 0 8499636 70675 1006880 1077555 9577191 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, 2014 AND 2013. 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. 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 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. AUCTION 185805 84999 100806 107234 FAIR 27910 27910 12849 213715 84999 128716 120083 120083 8633 1 TUITION FINANCIAL AID 43 871945 CHARLES RIVER CREATIVE ARTS PROGRAM FINANCIAL AID 54 134935 PART I, LINE2, PART III, COLUMN (B) 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. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 CATHERINE H GATELY HEAD OF SCHOOL 215987 0 0 0 0 0 43500 0 19663 0 279150 0 10000 0 PART I, LINE 4B 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. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (MDFA) 043431814 2009-08-10 8160000 TO CONSTRUCT A BUILDING & IMPROVE FACILITIES 0 0 0 A 8160000 175276 7984724 0 0 0 0 A 0 0 0 0 0.04490 0.04490 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X DONATED AUCTI 241 84999 FAIR MARKET VALUE X LIBRARY BOOKS 62 1200 FAIR MARKET VALUE 0 1 0 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.