2013-05-15T11:42:42-05:00 2012-06-30 PRICEWATERHOUSECOOPERS LLP 125 HIGH STREET BOSTON MA 02110 990 2011-07-01 042109865 NORTHFIELD MOUNT HERMON SCHOOL % JAMES POULSEN BUSINESS MGR NORT 4134983000 ONE LAMPLIGHTER WAY MOUNT HERMON MA 01354 Richard T Wood 2013-05-15 true 6175305000 2011 2016-02-24 21:20:13Z CHARLES TIERNEY ONE LAMPLIGHTER WAY MOUNT HERMON MA 01354 101884620 false X www.nmhschool.org X 1879 MA NORTHFIELD MOUNT HERMON SCHOOL PROVIDES SECONDARY SCHOOL EDUCATION, ENGAGING THE INTELLECT, COMPASSION, AND TALENTS OF OUR STUDENTS, EMPOWERING THEM TO ACT WITH HUMANITY AND PURPOSE. 32 31 571 200 572107 -102453 8910732 7315100 31835603 33028764 6098909 1230455 458146 193906 47303390 41768225 7839499 6768093 0 0 22079854 23147072 17910 20501 3765197 16413570 16298460 46350833 46234126 952557 -4465901 231982930 224105530 90485267 100726133 141497663 123379397 X NORTHFIELD MOUNT HERMON SCHOOL PROVIDES SECONDARY SCHOOL EDUCATION, ENGAGING THE INTELLECT, COMPASSION, AND TALENTS OF OUR STUDENTS, EMPOWERING THEM TO ACT WITH HUMANITY AND PURPOSE. false false 35768098 6450705 31551587 SEE SCHEDULE O. 1109772 317388 1635634 SEE SCHEDULE O. 36877870 true true false true false false false false true true true true false false true false false true true false true false false true false false false false true true true false false false false false false false false false true true false false false false true true true false false true X 144 0 true 571 true true true false false false false false false false false false X 32 31 true false false false false false false true true false false false true true true true false true true false MA X JAMES POULSEN BUSINESS MGR 4134983311 ONE LAMPLIGHTER WAY MOUNT HERMON MA 01354 X WILLIAM F MELTON 3.0 X 0 0 0 SETH W ALVORD 3.0 X 0 0 0 JOHN G BERG 3.0 X 0 0 0 MARIAH CALAGIONE 3.0 X MARK A CHARDACK 3.0 X 0 0 0 ELIZABETH K COMPTON 3.0 X 0 0 0 STEPHEN FULLER 3.0 X CATHERINE A MASIE 3.0 X 0 0 0 REBECCA CP KENNEDY 3.0 X 0 0 0 PETER J MACDONALD 3.0 X JOHN W MITCHELL 3.0 X 0 0 0 CAROLINE N NIEDERMAN 3.0 X GARRETT A H PRICE III 3.0 X 0 0 0 OSCAR SEIKALY 3.0 X 0 0 0 WILLIAM J SHEA 3.0 X 0 0 0 ANN G TENENBAUM 3.0 X 0 0 0 MARK R WETZEL 3.0 X JOSEPHINE M HART 3.0 X 0 0 0 LAUREN N HOKIN 3.0 X JANET TURNBULL IRVING 3.0 X 0 0 0 JUAN A GARCIA JR 3.0 X 0 0 0 DONALD G GLASCOFF 3.0 X PETER F GUILD 3.0 X ELLEN W PAYZANT 3.0 X 0 0 0 THOMAS W PAYZANT 3.0 X 0 0 0 MARGARET CLARK 3.0 X 0 0 0 STEPHEN COLE 3.0 X 0 0 0 MICHAEL FUNG 3.0 X 0 0 0 CAROL J RAMSEY 3.0 X 0 0 0 VINAY JAYARAM 3.0 X 0 0 0 DAVID STEINBERG 3.0 X 0 0 0 CHARLES TIERNEY 50.0 X X 176888 0 60857 RICHARD T WOOD 50.0 X 191347 0 64917 DENA FLETCHER 40.0 X 51066 0 36700 ALLYSON GOODWIN 50.0 X 176816 0 122877 HUGH SILBAUGH 50.0 X 129327 0 73366 JAMES POULSEN 50.0 X 139345 0 59849 CLAUDE ANDERSON 50.0 X 144131 0 39295 MARVIN KELLEY 50.0 X 109133 0 21089 BRIAN WALSH 50.0 X 107706 0 21339 THOMAS K STURTEVANT 0.0 X 478254 0 224963 1704013 0 725252 10 true true false BREAD LOAF CORP 1293 RT 7 SOUTH MIDDLEBURY VT 05753 ARCHTCT/CNSTRCT MGMT 655124 PRICEWATERHOUSECOOPERS LLP PO BOX 7247-8001 PHILADELPHIA PA 191708001 PROFESS. SERVICES 148470 MITCHELL R DAMON 5 MAIN STREET NORTHFIELD MA 01360 CONSTRUCTION 278125 SNOW AND SONS 221 LEYDEN ROAD GREENFIELD MA 01301 LANDSCAPING 135122 THE BLACKSTONE GROUP 345 PARK AVE 31ST FL NEW YORK NY 10154 INVESTMENT MGMT 190580 6 335788 6979312 534242 7315100 TUITION AND FEES, SCHOOL YEAR 900099 30411548 30411548 TUITION AND FEES, SUMMER 900099 1635634 1635634 SUMMER CAMP AND CONFERENCES 611710 339349 339349 INN PROPERTIES, GOLF COURSE, AND POOL 713990 240259 240259 NURSERY SCHOOL 900099 183056 183056 218918 218918 33028764 2357017 2357017 0 0 0 0 5559 977 4582 4582 4582 58893548 60020110 -1126562 -1126562 -7501 -1119061 0 0 0 0 126175 95308 30867 30867 MISCELLANEOUS 158457 158457 158457 41768225 32607613 572107 1273405 0 0 6768093 6768093 0 0 0 886685 217994 372096 296595 470037 0 470037 14561556 11525073 1412040 1624443 1082348 798459 153270 130619 4946881 3658121 695591 593169 1199565 884931 169869 144765 579540 128844 401217 49479 99718 95218 4500 123270 123270 0 0 20501 20501 449751 449751 0 0 22122 22122 1826804 949972 505035 371797 227909 120019 64988 42902 0 0 3798058 3547227 135514 115317 553685 166086 146346 241253 0 0 170167 84614 57671 27882 411686 380148 24247 7291 0 0 5346611 4937028 314899 94684 347223 347223 STUDENT TRANSPORTATION 511177 511177 PROVISIONS - DINING HALL 1330762 1330762 ATHLETIC UNIFORMS & LAUNDRY 152836 152836 FIELD TRIPS/STUDENT ACTIV. 347141 347141 46234126 36877870 5591059 3765197 0 0 4027962 5300591 6681544 4997442 1357776 1814792 0 0 0 0 1214663 974402 492067 357132 860144 920098 146267275 58513068 89478949 87754207 78261479 69659978 49608346 52326888 0 0 0 0 0 0 231982930 224105530 8340866 6660763 0 0 4384911 6873818 69800000 69800000 0 0 0 0 0 0 0 0 7959490 17391552 90485267 100726133 X 52127158 41263626 28759617 20194844 60610888 61920927 141497663 123379397 231982930 224105530 X -4465901 -13652365 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 25910 25910 false SCHEDULE C, PART II-B, LINE II: NORTHFIELD MOUNT HERMON SCHOOL IS A MEMBER OF ASSOCIATIONS SUCH AS THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, ASSOCIATION OF INDEPENDENT SCHOOLS IN NEW ENGLAND, COUNCIL OF ADVANCEMENT AND SUPPORT OF EDUCATION AND MASSACHUSETTS ASSOCIATION OF NON-PROFIT SCHOOL AND COLLEGES, WHICH MAY USE A PORTION OF MEMBERSHIP DUES TO LOBBY ON BEHALF OF ITS MEMBERS. TOTAL DUES PAID TO THESE ORGANIZATIONS BETWEEN JULY 1, 2011 AND JUNE, 30, 2012 WAS $25,910. true 188955 191253 192120 188088 false 122908815 2471382 -1860665 2092661 3717339 117709532 111532069 1997671 17671834 2657213 5635546 122908815 108501829 4298368 10697871 2450000 9515999 111532069 145630284 2205184 -28303666 4951074 6078899 108501829 0.43000 0.57000 0.00000 false false 61019 61019 124179548 38267823 85911725 0 0 0 22026708 20245245 1781463 0 0 0 87754207 TIMBER 5160000 F HEDGE FUND 31406053 F PRIVATE EQUITY 3212296 F INTERNATIONAL 7865879 F VENTURE CAPITAL 3964490 F OTHER INVESTMENTS 73864 F FUNDS HELD IN TRUST 644306 F 52326888 0 SWAP AGREEMENTS LIABILITY 17391552 17391552 SCHEDULE D, PART IV, LINE 2B: NORTHFIELD MOUNT HERMON SCHOOL MAINTAINS AGENCY ACCOUNTS AND ACTS AS A FISCAL AGENT FOR THE FUNDS. SCHEDULE D, PART V, LINE 4: NORTHFIELD MOUNT HERMON SCHOOL'S ENDOWED FUNDS ARE INVESTED INTO PERPETUITY AND THE INCOME IS USED TO FUND ITS PROGRAMS. THE FUNDS ARE INVESTED FOR LONG TERM GROWTH SO THAT CURRENT AND FUTURE GENERATIONS OF STUDENTS WILL RECEIVE BENEFIT FROM THE FUNDS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3: NOTICE OF NONDISCRIMINATION POLICY PUBLICIZED IN NEWSPAPERS AS A LISTED MEMBER OF THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND (AISNE). SCHEDULE E, PART I, LINE 6A: UPWARD BOUND PROGRAM $335,788; FEDERAL GRANT NUMBER E-PO 47AS20398 Europe (Including Iceland and Greenland) 0 0 Program Services TRAVEL ENRICHMENT PROG 56101 South America 0 0 Program Services TRAVEL ENRICHMENT PROG 51885 South Asia 0 0 Program Services TRAVEL ENRICHMENT PROG 45870 Middle East and North Africa 0 0 Program Services TRAVEL ENRICHMENT PROG 33091 South America 0 0 Fundraising 4300 Europe (Including Iceland and Greenland) 0 0 Fundraising 6451 East Asia and the Pacific 0 0 Fundraising 15051 Central America and the Caribbean 0 0 Investments 17605000 0 0 0 0 17817749 17817749 true false true true false false Schedule F, Part I, Line 3, Column (f) - Accounting Method Total Expenditures in Part I are reported on an accrual basis, which is the method used to account for them in the organization's financial statements. X X X X true MARTS LUNDY CONSULTING false 20501 20501 true SCHOLARSHIPS 246 6768093 COST TUITION OFFSET SCHEDULE I, PART I, LINE 2: IN ORDER TO OBJECTIVELY ESTABLISH FINANCIAL NEED, NORTHFIELD MOUNT HERMON SCHOOL(NMH) SUBSCRIBES TO THE SERVICES OF THE SCHOOL SCHOLARSHIP SERVICE (SSS) WHICH PROVIDES A FINANCIAL AID NEED ANALYSIS BASED ON INFORMATION MADE AVAILABLE BY FAMILIES IN A CONFIDENTIAL STATEMENT KNOWN AS THE PFS -- PARENT FINANCIAL STATEMENT. BY APPLYING OBJECTIVE CRITERIA IN A SPECIFIC FORMULA, SSS IS ABLE TO HELP ESTABLISH A FAMILY'S ABILITY TO PAY -- THE EXPECTED PARENTAL CONTRIBUTION -- WHICH IS THEN ADJUSTED FOR THE NUMBER OF OTHER FAMILY MEMBERS IN TUITION CHARGING INSTITUTIONS AND FOR DAY VERSUS BOARDING SITUATIONS. ONCE FINANCIAL NEED HAS BEEN ESTABLISHED, NMH WILL MAKE A FINANCIAL AID AWARD WHICH COMES AS CLOSE AS POSSIBLE TO MEETING THE INDICATED NEED. X X true true X X X X true true false false false false false false false THOMAS K STURTEVANT 178537 0 0 0 299717 0 186421 0 38542 0 703217 0 0 0 RICHARD T WOOD 190573 0 0 0 774 0 18277 0 46640 0 256264 0 0 0 CHARLES TIERNEY 176682 0 0 0 206 0 14102 0 46755 0 237745 0 0 0 ALLYSON GOODWIN 176574 0 0 0 242 0 17733 0 105144 0 299693 0 0 0 HUGH SILBAUGH 129091 0 0 0 236 0 11008 0 62358 0 202693 0 0 0 JAMES POULSEN 139171 0 0 0 174 0 13670 0 46179 0 199194 0 0 0 CLAUDE ANDERSON 127365 0 0 0 16766 0 13547 0 25748 0 183426 0 0 0 SCHEDULE J, PART I, LINE 1A HOUSING IS PROVIDED FOR OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE EMPLOYER AND IS NOT INCLUDED IN TAXABLE WAGES. NON-TAXABLE BENEFITS (REPORTED IN SCHEDULE J, PART II, COLUMN D) FOR THE FOLLOWING INDIVIDUALS INCLUDES HOUSING AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE EMPLOYER: THOMAS K. STURTEVANT $18,228 RICHARD T. WOOD $28,400 ALLYSON GOODWIN $22,945 HUGH SILBAUGH $10,340 CHARLES TIERNEY $30,455 CLAUDE ANDERSON $ 8,480 SOCIAL CLUB DUES ARE PROVIDED FOR THE HEAD OF SCHOOL. USE OF THE SOCIAL CLUB IS FOR BUSINESS PURPOSES ONLY AND DUES ARE NOT INCLUDED IN TAXABLE WAGES. SCHEDULE J, PART I, LINE 4A THOMAS K. STURTEVANT RECEIVED SEVERANCE PURSUANT TO A SEVERANCE AGREEMENT IN THE AMOUNT OF $175,000. SCHEDULE J, PART I, LINE 4B A PORTION OF THOMAS STURDEVANT'S SEVERANCE WAS DEFERRED AND IS REFLECTED IN SCHEDULE J, PART II, COLUMN C. MDFA 2007 BONDS 043431814 57583RTJ4 2007-11-20 73355000 CONSTRUCTION & REFUND OF 2004 false false false 4800000 0 73355000 0 193483 0 428888 26777 0 9509085 63196767 0 2009 true false true true false false false false 0.00000 0.01785 0.01785 true true true true SEE PART V false false false 0 false false X SEE SCHEDULE O 0 EAST NORTHFIELD WATER COMPANY SEE PART V 129567 SEE PART V false SCHEDULE L, PART IV: NAME OF INTERESTED PERSON: EAST NORTHFIELD WATER COMPANY (ENWC) RELATIONSHIP BETWEEN INTEREST PERSON AND THE ORGANIZATION: RICHARD T WOOD, CFO & TREASURER, AND JAMES POULSEN, BUSINESS MANAGER, ARE ON THE BOARD. DESCRIPTION OF TRANSACTIONS: NORTHFIELD MOUNT HERMON SCHOOL (NMH) PAID ENWC FOR WATER SUPPLY. ENWC PAID NMH FOR EMPLOYEES' TIME AND LAND USE. X 58 534242 MARKET VALUE 0 false true false SCHEDULE M, PART I, COLUMN B: NORTHFIELD MOUNT HERMON SCHOOL REPORTED THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 4A: NORTHFIELD MOUNT HERMON SCHOOL (NMH) GIVES YOUNG PEOPLE AN EXCEPTIONAL ACADEMIC EXPERIENCE TAUGHT BY EXPERT, CARING FACULTY. NMH IS A SECULAR COED BOARDING AND DAY SCHOOL FOR 645 STUDENTS IN GRADES NINE THROUGH TWELVE AND POST GRADUATE. OUR BEAUTIFUL WOODED CAMPUS BORDERS THE CONNECTICUT RIVER IN WESTERN MASSACHUSETTS' PIONEER VALLEY. HERE, WE CHALLENGE STUDENTS TO THINK CRITICALLY AND TO CHANNEL THEIR TALENTS TO DO GOOD IN THE WORLD, INSPIRING IN THEM A SENSE OF PURPOSE. AT NMH, A CONSTELLATION OF ADULTS INTERACT WITH AND SUPPORT STUDENTS THROUGHOUT THE DAY. CLASSES ARE SMALL AND EXTENDED TO ALLOW STUDENTS TO EXPLORE EACH SUBJECT IN DEPTH. STUDENTS TAKE THREE MAJOR COURSES EACH SEMESTER FOR A TOTAL OF SIX CHALLENGING COLLEGE-PREPAraTORY COURSES PER YEAR. THE SCHOOL OFFERS AN EXTENSIVE CHOICE OF SPORTS TEAMS, PERFORMING ARTS GROUPS, CLUBS AND STUDY-ABROAD OPTIONS. MORE THAN 200 STUDENTS VOLUNTEER EACH SEMESTER IN OUTREACH ACTIVITIES. STUDENTS HELP RUN OUR WORKING FARM, WHICH HAS BEEN IN OPERATION SINCE THE SCHOOL'S FOUNDING IN 1879. FORM 990, PART III, LINE 4B NORTHFIELD MOUNT HERMON SCHOOL (nmh) SUMMER SESSION OFFERS PROGRAMS FOR STUDENTS WISHING TO ENRICH, SUPPLEMENT, OR ACCELERATE THEIR SCHOOL-YEAR EDUCATION. WE HAVE AN EXTENSIVE, COMPREHENSIVE PROGRAM THAT HAS EXISTED IN VARIOUS FORMS FOR MORE THAN 100 YEARS. EACH SUMMER, WE GATHER AS A COMMUNITY TO ENGAGE IN ACADEMIC WORK AND TO LEARN FROM EACH OTHER IN MANY DIFFERENT WAYS. OUR STUDENT POPULATION IS DIVERSE AND WORlDLY -- IN THE SUMMER OF 2012, 37 DIFFERENT COUNTRIES AND 22 STATES WITHIN THE US WERE REPRESENTED. OUR TALENTED FACULTY IS ASSISTED BY 30 TEACHING INTERNS TO PROVIDE AN OUTSTANDING EXPERIENCE FOR OUR STUDENTS. OUR GOAL, THROUGH ALL ASPECTS OF OUR COMPREHENSIVE PROGRAM, IS TO PROVIDE A VALUABLE, LIFE-CHANGING EXPERIENCE FOR EACH STUDENT WHO JOINS US. FOR MANY STUDENTS, NMH SUMMER SESSION PROVIDES THEIR FIRST TASTE OF A RIGOROUS ACADEMIC EXPERIENCE AND CHALLENGES THEM TO A NEW LEVEL. OTHER STUDENTS COME FROM STRONG SCHOOLS AND USE THEIR SUMMER HERE AS AN OPPORTUNITY TO FURTHER BUILD ACADEMIC SKILLS, ADVANCE IN THEIR COURSEWORK AND PREPARE FOR COLLEGE. FORM 990, PART VI - SECTION A, LINE 2: ELLEN W. PAYZANT AND THOMAS W. PAYZANT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI - SECTION A, LINE 11B: ONCE NORTHFIELD MOUNT HERMON SCHOOL (NMH)'S FORM 990 IS COMPLETED, IT IS FIRST REVIEWED BY NMH'S INTERNAL MANAGEMENT. FOLLOWING THAT REVIEW, NMH'S INTERNAL MANAGEMENT AND OUTSIDE ADVISORS PRESENT THE FORM 990 (EXCLUDING SCHEDULE B) TO THE AUDIT COMMITTEE FOR REVIEW AND COMMENT. THE HEAD OF SCHOOL REVIEWS SCHEDULE B WITH THE CHAIR OF THE BOARD OF TRUSTEES. THE COMPLETED FORM 990 (EXCLUDING SCHEDULE B) IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO THE FORM BEING FILED WITH THE IRS. FORM 990, PART VI - SECTION B, LINE 12C: NORTHFIELD MOUNT HERMON SCHOOL (NMH) MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY REQUIRING DISCLOSURE OF RELEVANT FACTS THAT GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST. ANNUALLY, OFFICERS, KEY EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE IN WRITING THAT THEY HAVE READ AND UNDERSTOOD THE CONFLICT OF INTEREST POLICY. ADDITIONALLY, EACH OFFICER, KEY EMPLOYEE, AND BOARD MEMBER ACKNOWLEDGES WITH SIGNATURE THAT NO CONFLICT OF INTEREST EXISTS, OR PROVIDES DISCLOSURE OF A CONFLICT. THE FORMS ARE RETURNED TO THE CFO AND TREASURER. IF A CONFLICT EXISTS, THAT MEMBER MAY NOT BE PRESENT FOR DELIBERATIONS OR PARTICIPATE IN DECISIONS FOR A TRANSACTION INVOLVING A CONFLICT OF INTEREST. FORM 990, PART VI - SECTION B, LINE 14: NORTHFIELD MOUNT HERMON SCHOOL (NMH) CURRENTLY HAS PRACTICES AND PROCEDURES AROUND DOCUMENT RETENTION AND DESTRUCTION. NMH IS IN THE PROCESS OF FORMALIZING THESE PRACTICES INTO A WRITTEN POLICY. FORM 990, PART VI - SECTION B, LINE 15 A & B: NORTHFIELD MOUNT HERMON SCHOOL (NMH) HAS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE THAT REVIEWS ANNUALLY THE PERFORMANCE OF THE HEAD AND THE SENIOR STAFF BASED ON FEEDBACK SHARED FROM ALL INDEPENDENT TRUSTEES. DURING ITS REVIEW OF THAT FEEDBACK AND CONSIDERING AVAILABLE ANALYTICAL MARKET DATA, THE COMMITTEE SETS THE COMPENSATION OF THE HEAD OF SCHOOL FOR THE UPCOMING YEAR. AT THE FALL MEETING OF THE FULL BOARD, THE COMMITTEE GIVES AN ORAL REPORT OF ITS FINDINGS AND RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE. THE HEAD IS RESPONSIBLE FOR SETTING THE COMPENSATION FOR THE SENIOR STAFF BASED ON COMPARABLE MARKET DATA. FORM 990, PART VI - SECTION C, LINE 19: NORTHFIELD MOUNT HERMON SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 5: OTHER CHANGES IN NET ASSETS: UNREALIZED GAIN ON ASSET RETIREMENT OBLIGATION $26,495 UNREALIZED LOSSES ON INVESTMENTS: ($2,262,850) CHANGE IN FAIR FALUE OF SWAP AGREEMENTS: ($9,432,062) REALIZED LOSS ON SWAP AGREEMENTS: ($1,983,948) ------------- TOTAL OTHER CHANGES IN NET ASSETS ($13,652,365) SCHEDULE K, PART IV, LINES 3B & 3C: NAME OF PROVIDERS: BANK OF NY MORGAN STANLEY MORGAN STANLEY TERM OF HEDGE: 14.25% 24.25% 32.25% EAST NORTHFIELD WATER COMPANY 206 MAIN STREET NORTHFIELD MA 01360 041269905 WATER COMPANY MA NMH C CORP -121990 102687 1.00000 CHARITABLE REMAINDER TRUST (1) SUPPORT NY NMH true false false true false false false false false false false false true true false false false false EAST NORTHFIELD WATER COMPANY A 38307 CASH EAST NORTHFIELD WATER COMPANY D 499202 CASH EAST NORTHFIELD WATER COMPANY M 24056 CASH EAST NORTHFIELD WATER COMPANY N 51719 CASH