2013-02-07T14:23:23-06:00 2012-06-30 050409384 KAHN LITWIN RENZA & CO LTD 800 SOUTH STREET SUITE 300 WALTHAM MA 02453 990 2011-07-01 042104857 THE ROXBURY LATIN SCHOOL ROXB 6173254920 101 ST THERESA AVENUE WEST ROXBURY MA 02132 KERRY P BRENNAN 6173254920 2013-01-18 1 MEYER H LEVY P00036576 7815478800 2011 2016-02-25 16:41:14Z KERRY P BRENNAN 101 ST THERESA AVENUE WEST ROXBURY MA 02132 57804237 0 X WWW.ROXBURYLATIN.ORG X 1645 MA TO PROVIDE SECONDARY EDUCATION TO BOYS IN GRADES 7-12. 23 23 89 200 0 0 12615363 6959888 4360000 4672258 10527265 6342752 309306 83857 27811934 18058755 0 0 0 0 7251657 7688150 0 0 384407 4490879 5333929 11742536 13022079 16069398 5036676 177777287 173991316 3761987 4194385 174015300 169796931 TO PROVIDE SECONDARY EDUCATION TO BOYS IN GRADES 7-12. 0 0 11329323 4672258 TO PROVIDE SECONDARY EDUCATION TO BOYS IN GRADES 7-12. 11329323 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 57 0 89 1 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X PETER J SHEA 6173254920 101 ST THERESA AVENUE WEST ROXBURY MA 02132 DENNIS ROY KANIN 2.00 X X 0 0 0 PAUL J MASSEY JR 2.00 X 0 0 0 NANCY SWEGLER ANTHONY 2.00 X X 0 0 0 PAUL MATTHEW SPINALE 2.00 X X 0 0 0 WILLIAM P COLLATOS 2.00 X 0 0 0 ROBERT J O'CONNOR JR 2.00 X 0 0 0 DR RAMON F MARTIN 2.00 X 0 0 0 PROF HARRY R LEWIS 2.00 X 0 0 0 WILLIAM B O'KEEFFE 2.00 X 0 0 0 STANLEY J BERNSTEIN 2.00 X 0 0 0 DAVID W MANZO 2.00 X 0 0 0 HON SANDRA HAMLIN 2.00 X 0 0 0 ROBERT B PINKHAM 2.00 X 0 0 0 ANNE CRAIGE MCNAY 2.00 X 0 0 0 BRUCE R EVANS 2.00 X 0 0 0 ETHAN M BERMAN 2.00 X 0 0 0 LILLIAN W CHEUNG 2.00 X 0 0 0 JAMES A CHAMPY 2.00 X 0 0 0 DAVID L EVANS 2.00 X 0 0 0 WINIFRED D FAUST 2.00 X 0 0 0 JOHN P FOWLER 2.00 X 0 0 0 LAURENCE H LEBOWITZ 2.00 X 0 0 0 PHILIP A ST MARK ALPHONSE 2.00 X 0 0 0 ROBERT MCGOVERN BROGGI 2.00 X 0 0 0 KERRY BRENNAN SALARY AND BENEFITS 50.00 X 281840 0 32514 KERRY BRENNAN REQUIRED HOUSING 50.00 X 0 0 49300 PHILIP THORNTON 50.00 X 189672 0 32520 MICHAEL POJMAN 50.00 X 147890 0 22120 PAUL E SUGG JR 50.00 X 113469 0 27661 THOMAS WALSH 50.00 X 113845 0 27556 846716 0 191671 30 0 1 0 HERITAGE RESTORATION PO BOX 478 ROCKLAND MA 02370 MASONRY 245194 STORROW COMPANY INC 777 CONCORD AVENUE CAMBRIDGE MA 02138 CONTRACTOR 159505 CAMBRIDGE ASSOCIATES LLC PO BOX 83232 CHICAGO IL 60691 INVESTMENT MANAGEMENT 152259 3 6959888 200145 6959888 TUITION 611600 4672258 4672258 4672258 1590266 1590266 44497968 39745482 4752486 4752486 4752486 MISCELLANEOUS 611600 83857 83857 83857 18058755 4672258 0 6426609 617167 524592 61717 30858 5536469 4705999 553646 276824 542536 461156 54254 27126 560532 476452 56053 28027 431446 366729 43145 21572 26041 26041 30555 30555 416595 416595 65744 65744 53537 53537 1079578 1079578 1788445 1788445 183483 183483 FOOD SERVICE 378672 378672 INSTRUCTIONAL EXPENSE 240850 240850 EXTERNAL AFFAIRS 235571 235571 SCHOOL FUNCTIONS 229200 229200 605658 605059 599 13022079 11329323 1308349 384407 1884065 2997085 10040423 12659565 218797 305501 131048 131048 5722 5722 117290 175495 65410017 17642784 48714327 47767233 115987135 109263687 678480 685980 177777287 173991316 1134827 1088627 538511 628721 2088649 2477037 3761987 4194385 X 47521515 47379422 64632495 55860845 61861290 66556664 174015300 169796931 177777287 173991316 X 5036676 -9255045 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117945978 3268968 -2629095 6094588 112491263 100309618 5205258 17527628 5096526 117945978 93266734 1135764 12059524 6152404 100309618 165035614 521832 -34192364 -38098348 93266734 0.01300 0.59170 0.39530 0 0 22348266 22348266 37797754 12907089 24890665 5263997 4735695 528302 47767233 CASH 61700 F PRIVATE EQUITY FUNDS 56755616 F MUTUAL FUNDS 43855680 F LAND HELD FOR INVESTMENT 7722182 C INVESTMENTS HELD BY THIRD PARTY TRUST 257653 F MONEY MARKET 610856 F 109263687 TUITION AND OTHER DEPOSITS 2477037 2477037 18058755 13022079 5036676 -9255045 -9255045 -4218369 8387115 -9255045 -9255045 17642160 416595 416595 18058755 12605484 0 12605484 416595 416595 13022079 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO CARRY OUT THE SCHOOL'S EDUCATIONAL PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE SCHOOL OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT STATUS AT BOTH THE FEDERAL AND STATE LEVELS. THE SCHOOL ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES. THE TAX RETURNS ARE SUBJECT TO REVIEW BY THE TAXING AUTHORITIES. THE FEDERAL INCOME TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE SCHOOL CURRENTLY HAS NO TAX EXAMINATION IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 PUBLISHED IN NEWSPAPER ADVERTISEMENTS, JOB FAIRS, AND MEMBERSHIP ASSOCIATIONS. X X 1 0 X X X X 0 0 0 0 0 0 0 0 0 KERRY BRENNAN SALARY AND BENEFITS 281840 0 0 0 0 0 24500 0 8014 0 314354 0 0 0 KERRY BRENNAN REQUIRED HOUSING 0 0 0 0 0 0 0 0 49300 0 49300 0 0 0 PHILIP THORNTON 189672 0 0 0 0 0 19133 0 13387 0 222192 0 0 0 MICHAEL POJMAN 147890 0 0 0 0 0 14400 0 7720 0 170010 0 0 0 X 305 FAIR MARKET VALUE X 16 198650 FAIR MARKET VALUE X OSCILLOSCOPE 1 1190 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE EXTERNAL AUDITORS BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. THE FORM, INCLUDING ALL SCHEDULES, IS THEN REVIEWED BY THE DIRECTOR OF FINANCE OF THE SCHOOL WITH MANAGEMENT AND THE AUDIT COMMITTEE OF THE BOARD. REVISIONS ARE MADE AS NECESSARY. PRIOR TO FILING, ALL BOARD MEMBERS ARE PROVIDED A FULL COPY OF FORM 990 WITH THE EXCEPTION OF SCHEDULE B IN ORDER TO RESPECT THE WISHES OF DONORS THAT GAVE GIFTS WITH THE ASSUMPTION OF REMAINING ANONYMOUS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, TRUSTEES AND KEY EMPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A CONFLICTS DISCLOSURE STATEMENT. CONFLICTS ARE EVALUATED BY THE CONFLICTS COMMITTEE OF THE BOARD. WHERE NECESSARY, A BOARD VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY A COMPENSATION COMMITTEE COMPOSED OF BOARD MEMBERS CONDUCTS A PERFORMANCE REVIEW AND EVALUATION OF THE HEADMASTER. THE REVIEW ALSO ESTABLISHES THE INDIVIDUAL'S COMPENSATION FOR THE FOLLOWING YEAR. THE PROCESS INCLUDES A REVIEW OF COMPENSATION OF COMPARABLE POSITIONS OBTAINED FROM SALARY SURVEY INFORMATION PREPARED BY AN INDUSTRY GROUP. THE BOARD'S DELIBERATION AND DECISION IS NOTED IN THE MINUTES OF THE MEETING. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS ESTABLISHED BY THE HEADMASTER AND IS AVAILABLE FOR REVIEW BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE AT THE OFFICE OF THE SECRETARY OF STATE OF THE COMMONWEALTH OF MASSACHUSETTS. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE ATTACHED TO MASSACHUSETTS FORM PC FILED EVERY YEAR WITH ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS AND ARE AVAILABLE FOR PUBLIC INSPECTION AT THAT OFFICE. THE ORGANIZATION DOES NOT MAKE ITS BY-LAWS OR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -9,255,045.