2025-12-09T09:24:13-06:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2024-07-01 050259101 THE WHEELER SCHOOL WHEE 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 MARK ANDERSON HEAD OF SCHOOL 4014218100 2025-12-04 1 1 LAURA KIELCZEWSKI P00740769 9592007000 2025-12-04 2024 2025-03-06 01:10:19Z MARK ANDERSON 216 HOPE STREET PROVIDENCE RI 029062246 50835629 0 X WWW.WHEELERSCHOOL.ORG X 1889 RI THE WHEELER SCHOOL IS A CO-ED INDEPENDENT DAY SCHOOL FOR NURSERY THROUGH 12TH GRADE STUDENTS. 23 20 644 200 0 0 4947620 3108404 37687026 40325615 6820311 7201139 146515 169126 49601472 50804284 5354675 5622200 0 0 28439419 30160914 28700 0 1282928 11333050 10414783 45155844 46197897 4445628 4606387 155076176 162040985 44555232 46712336 110520944 115328649 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 33920086 5622200 38551183 PROVIDING EDUCATIONAL SERVICES TO STUDENTS ATTENDING NURSERY THROUGH 12TH GRADE. THE SCHOOL ENROLLED 823 STUDENTS FOR THE YEAR OF WHICH 96 STUDENTS GRADUATED FROM THE CLASS OF 2025 AND 99% 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. 889026 1359409 WHEELER SUMMER CAMP AND PROGRAMS PROVIDE BOTH WHEELER STUDENTS AND CHILDREN FROM THE LOCAL COMMUNITIES, EDUCATIONAL, ENRICHMENT, RECREATIONAL AND ATHLETIC BASED ACTIVITIES AND PROGRAMMING. SUMMER CAMP AND PROGRAMS INTRODUCE CHILDREN TO THE WHEELER SCHOOL AND CAMP EXPERIENCES. IN 2025, OVER 900 CHILDREN PARTICIPATED IN THE PROGRAMS. WHEELER SUMMER CAMP AND PROGRAMS PROVIDE NON-TUITION REVENUE TO SUPPORT ANNUAL OPERATIONS. 240716 408284 AFTER SCHOOL PROGRAMS SERVICE WHEELER STUDENTS IN NURSERY THROUGH GRADE 5. APPROXIMATELY 70 STUDENTS WERE ENROLLED PER DAY IN AGE APPROPRIATE ACTIVITIES. ADDITIONALLY LATE DAY OPTIONS ARE AVAILABLE FOR OUR NURSERY AND PRE-K STUDENTS. 35049828 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 98 0 1 644 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 MA RI X JULIE STEFFES 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 ALISIA ST FLORIAN PRESIDENT 2.00 X X 0 0 0 CONSTANCE HOWES TREASURER 2.00 X X 0 0 0 DANIEL BECKER VICE-PRESIDENT 2.00 X X 0 0 0 EVE VELIZ-MORAN BOARD MEMBER 2.00 X 0 0 0 GREG ALTMAN BOARD MEMBER (UNTIL 12/2024) 2.00 X 0 0 0 JASMINE SYKES-KUNK BOARD MEMBER 2.00 X 0 0 0 JOHN CLARKE ALUMNI BOARD CHAIR 2.00 X 0 0 0 KATE EDWARDS PAGLIA BOARD MEMBER 2.00 X 0 0 0 KATHLEEN CARNEY- GODLEY BOARD MEMBER 2.00 X 0 0 0 KATHRYN GOODFELLOW SECRETARY 2.00 X X 0 0 0 KATIE KEEFFE BOARD MEMBER 2.00 X 0 0 0 MATT COEN BOARD MEMBER 2.00 X 0 0 0 MATTHEW FINKELSTEIN BOARD MEMBER 2.00 X 0 0 0 METE TUNCA BOARD MEMBER 2.00 X 0 0 0 NICK WALL BOARD MEMBER 2.00 X 0 0 0 PAM O'HARA BOARD MEMBER 2.00 X 0 0 0 ROBIN GLANCY BOARD MEMBER 2.00 X 0 0 0 RUSSELL SHIPPEE BOARD MEMBER 2.00 X 0 0 0 SANDRA SMITH BOARD MEMBER 2.00 X 0 0 0 SEAN ADU-GYAMFI BOARD MEMBER 2.00 X 0 0 0 SHANKAR PRASAD BOARD MEMBER 2.00 X 0 0 0 TING BARNARD BOARD MEMBER 2.00 X 0 0 0 VALERIE ALLEN BOARD MEMBER 2.00 X 0 0 0 WILLIAM PRESCOTT BOARD MEMBER, HEAD EMERITUS 2.00 X 0 0 0 ALLISON GAINES PELL HEAD OF SCHOOL 50.00 X 440042 0 155340 KATHLEEN WILSON CHIEF FINANCIAL OFFICER 50.00 X 216798 0 49930 IAN MOORHOUSE CHIEF OPERATING OFFICER 50.00 X 216754 0 16100 JEANETTE EPSTEIN DIR. OF ADMISSION AND ELEM.MAT PROGRAM 50.00 X 160850 0 27427 MAX PEARLSTEIN DIR. OF STRATEGIC COMMUNICATIONS 50.00 X 160972 0 51892 ANNA CURTIS DIRECTOR OF ENROLLMENT 50.00 X 161793 0 92649 FRANCIS MCCARTHY HEAD OF HAMILTON SCHOOL 50.00 X 195604 0 48624 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 50.00 X 162054 0 26372 RACHEL SPAULDING HEAD OF ADVANCEMENT 50.00 X 207453 0 76793 YOUNG UN DIR. OF STRATEGIC INNOVATION 50.00 X 161951 0 37241 2084271 0 582368 21 0 1 0 CULINART INC PO BOX 417632 BOSTON MA 022417632 CAFETERIA & FOOD SERVICES 1144473 DESIGNLAB ARCHITECTS 186 SOUTH ST 601 BOSTON MA 02111 ARCHITECTURAL SERVICES 986116 JAVIK CONSTRUCTION INC 3 OAK PLACE UNIT 2 FRAMINGHAM MA 01702 CONSTRUCTION & RESTORATION SERVICES 757992 STUDENT TRANSPORTATION OF AMERICA PO BOX 412179 BOSTON MA 022412179 BUS TRANSPORTATION SERVICES 147893 RESOURCE GROUP 175 LLC 12841 TRADEWINDS DR NORTH ROYALTON OH 44133 RECRUITING SERVICES 112000 5 3108404 136951 3108404 TUITION AND FEES 611710 38557922 38557922 SUMMER CAMP 713990 1359409 1359409 DAYCARE/AFTER SCHOOL 624410 408284 408284 40325615 3627533 3627533 175865 0 175865 175865 175865 3573606 0 3573606 3573606 3573606 24606 31345 -6739 -6739 50804284 40318876 0 7377004 5622200 5622200 1513944 1173159 285482 55303 20160375 15633203 3799153 728019 1138311 878021 215569 44721 6052979 4668886 1146290 237803 1295305 999116 245300 50889 64623 64623 81408 81408 149154 149154 1783365 269315 1499125 14925 30693 29801 892 755243 480271 224436 50536 217122 44622 172500 885014 758881 126133 431804 371231 51504 9069 132672 131722 950 359889 159657 200232 2677584 2275946 401638 323510 274984 48526 EQUIPMENT RENTAL 441560 135041 306519 STUDENT SERV/ACTIVITIES 420035 420035 BAD DEBT EXPENSE 351615 351615 ACADEMICS 326946 326946 982546 528513 364212 89821 46197897 35049828 9865141 1282928 1238439 2989120 15091980 5134021 3096862 2456226 27126274 28109014 690054 536905 80035 62690 686446 888220 94186011 40346882 43866160 53839129 55395165 60361054 7712094 7576753 92667 87853 155076176 162040985 3131029 4516078 29659296 30447602 11000000 11000000 41706 59955 115701 75701 607500 613000 44555232 46712336 X 57447611 57479556 53073333 57849093 110520944 115328649 155076176 162040985 4606387 201318 0 X 0 1 X 1 0 X 6296700 7351032 2536805 4947620 3108404 24240561 6296700 7351032 2536805 4947620 3108404 24240561 2117778 22122783 1860757 2227928 1826779 2443306 3803398 12162168 149600 109825 259425 36662154 177433610 0.60340 0.55140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 149,600. 2021 AMOUNT: $ 109,825. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 41706 18249 59955 1 X 61751660 769251 6392586 2545558 66367939 58246093 749285 5149939 1513621 880036 61751660 54491448 1795170 4020719 1425096 636148 58246093 57360026 5196141 -6160059 1233137 671523 54491448 43829068 4915744 13980646 1000000 4365432 57360026 0.22345 0.42785 0.34868 0 0 496702 496702 76120030 36794513 39325517 4179093 3239084 940009 13390186 313285 13076901 53839129 ENROLLMENT DEPOSITS 613000 613000 X 44913978 201318 31345 232663 44681315 149154 5973815 6122969 50804284 40106273 31345 31345 40074928 149154 5973815 6122969 46197897 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, BREAKTHROUGH PROVIDENCE, AND FINANCIAL AID. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITION TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2022 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: COST OF SALES - BOOKSTORE 31,345. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,622,200. BAD DEBT EXPENSE 351,615. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE 31,345. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,622,200. BAD DEBT EXPENSE 351,615. 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 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. 1 FINANCIAL ASSISTANCE 223 5527005 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 92 95195 FAIR MARKET VALUE FINANCIAL SUPPORT TOWARDS FEES, BOOKS, TECHNOLOGY AND CLASSROOM MATERIALS GRANTED TO THOSE STUDENTS WHO HAVE DEMONSTATED 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 0 0 0 0 0 0 0 0 0 ALLISON GAINES PELL HEAD OF SCHOOL 440042 0 0 0 0 0 32536 0 122804 0 595382 0 0 0 RACHEL SPAULDING HEAD OF ADVANCEMENT 207453 0 0 0 0 0 16802 0 59991 0 284246 0 0 0 KATHLEEN WILSON CHIEF FINANCIAL OFFICER 216798 0 0 0 0 0 16985 0 32945 0 266728 0 0 0 ANNA CURTIS DIRECTOR OF ENROLLMENT 161793 0 0 0 0 0 12034 0 80615 0 254442 0 0 0 FRANCIS MCCARTHY HEAD OF HAMILTON SCHOOL 195604 0 0 0 0 0 15838 0 32786 0 244228 0 0 0 IAN MOORHOUSE CHIEF OPERATING OFFICER 216754 0 0 0 0 0 16100 0 0 0 232854 0 0 0 MAX PEARLSTEIN DIR. OF STRATEGIC COMMUNICATIONS 160972 0 0 0 0 0 12978 0 38914 0 212864 0 0 0 YOUNG UN DIR. OF STRATEGIC INNOVATION 161951 0 0 0 0 0 13338 0 23903 0 199192 0 0 0 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 162054 0 0 0 0 0 12129 0 14243 0 188426 0 0 0 JEANETTE EPSTEIN DIR. OF ADMISSION AND ELEM.MAT PROGR 160850 0 0 0 0 0 11739 0 15688 0 188277 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. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2023-12-07 11000000 BOND ISSUE SERIES 2023 0 0 0 A 11000000 58877 590972 10350151 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 170908 FINANCIAL AID X 7 136951 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. 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% INCREASE TO THE SALARY POOL IN THE 2024/2025 FISCAL YEAR. DURING THE FISCAL YEAR 2024/2025 THE SCHOOL CONDUCTED A NATIONAL SEARCH FOR THE NEXT HEAD OF SCHOOL. A SEARCH COMMITTEE, INCLUDING SEVERAL BOARD MEMBERS, WAS ORGANIZED AND A RECRUITING FIRM SPECIALIZING IN CONDUCTING SEARCHES FOR SCHOOL HEADS WAS HIRED. THE SEARCH PROCESS CONDUCTED BY THE RECRUITING FIRM INCLUDED A COMPILATION OF COMPARABLE COMPENSATION DATA FOR THE HEAD OF SCHOOL POSITION. A FORMAL COMPENSATION PACKAGE WAS PREPARED AND OFFERED TO THE TOP CANDIDATE WHO ACCEPTED THE OFFER. THE NEW HEAD OF SCHOOL ACCEPTED A 3 YEAR AGREEMENT TO BEGIN IN JULY 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.