2026-07-15T11:23:21-05:00 2025-08-31 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2024-09-01 042104784 NOBLE AND GREENOUGH SCHOOL NOBL 7813263700 10 CAMPUS DRIVE DEDHAM MA 02026 STEPHEN M GINSBERG ASSIST. HEAD OF SCHOOL & CFOO 7813263700 2026-07-15 1 1 KAREN LO P01434915 6179129000 2026-07-14 2024 2025-03-06 01:10:19Z CATHERINE J HALL 10 CAMPUS DRIVE DEDHAM MA 02026 141000369 0 X WWW.NOBLES.EDU X 1866 MA NOBLE AND GREENOUGH SCHOOL PROVIDES INSTRUCTIONAL ACTIVITY TO STUDENTS IN GRADES 7-12. 24 23 674 65 376300 7212 13743989 29285522 43465354 44941767 8006355 10338198 214761 215582 65430459 84781069 7474091 8182304 0 0 33723843 36491197 0 0 4179111 18987693 20459324 60185627 65132825 5244832 19648244 385705489 424414045 60828284 62458199 324877205 361955846 THE MISSION OF NOBLE AND GREENOUGH SCHOOL IS TO FORGE HUMAN CONNECTIONS TO INSPIRE A LIFELONG PROCESS OF DISCOVERY AND UNLOCK THE POTENTIAL TO DO GOOD. THE COMMUNITY IS GROUNDED IN THE VALUES OF CURIOSITY, RESPECT, PLAYFULNESS, GENEROSITY, AND BELONGING. 0 0 49130331 8182304 39889593 NOBLE & GREENOUGH SCHOOL: INSTRUCTIONAL ACTIVITY TO STUDENTS FROM GRADE 7 TO 12 - 634 STUDENTS, 137 MEMBERS OF FACULTY. FINANCIAL AID IS GRANTED. 4880878 0 5029043 NOBLES DAY CAMP: 8 WEEK PROGRAM FOR THE GREATER BOSTON COMMUNITY - 1,575 CAMPERS, 324 STAFF. 900139 23131 ACHIEVE: A TUITION-FREE EDUCATIONAL PROGRAM SERVING LOW-INCOME MIDDLE SCHOOL CHILDREN FROM BOSTON PUBLIC SCHOOLS, ACHIEVE PROVIDES ACADEMIC AND PERSONAL ENRICHMENT THROUGH A RIGOROUS AND ENGAGING SIX-WEEK SUMMER PROGRAM AND ONGOING ACADEMIC YEAR TUTORING AND SUPPORT. ACHIEVE SEEKS TO INCREASE STUDENTS' ACADEMIC SKILLS, MOTIVATION, AND SELF-CONFIDENCE AND PUT THEM ON THE PATH TO COLLEGE - 67 STUDENTS, 26 MEMBERS OF FACULTY. 54911348 1 1 0 0 0 0 0 1 0 1 1 1 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 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 122 0 1 674 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 MA X X STEPHEN M GINSBERG ASSISTANT HEAD OF SCHOOL AND CFOO 7813263700 10 CAMPUS DRIVE DEDHAM MA 02026 CATHERINE J HALL HEAD OF SCHOOL 40.00 0.00 X X 594860 0 388790 ABBEYGALE ANDERSON TRUSTEE 5.00 0.00 X 0 0 0 ELLEN BERKMAN TRUSTEE 5.00 0.00 X 0 0 0 LORI CASHMAN TRUSTEE 5.00 0.00 X 0 0 0 KARL CHENG TRUSTEE 5.00 0.00 X 0 0 0 BROGHAN CULLY TRUSTEE 5.00 0.00 X 0 0 0 STEVE ELLIS TRUSTEE 5.00 0.00 X 0 0 0 DAVID FRANKEL TRUSTEE 5.00 0.00 X 0 0 0 TOM GILBANE TRUSTEE 5.00 0.00 X 0 0 0 RANJAY GULATI TRUSTEE (UNTIL 6/12/25) 5.00 0.00 X 0 0 0 CLINTON HESS TRUSTEE 5.00 0.00 X 0 0 0 SENAM KUMAHIA TRUSTEE 5.00 0.00 X 0 0 0 DENNA LAING TRUSTEE (AS OF 6/12/25) 5.00 0.00 X 0 0 0 LAURA MALKIN TRUSTEE 5.00 0.00 X 0 0 0 DAVID MEDINA TRUSTEE 5.00 0.00 X 0 0 0 MINDY MUNGER TRUSTEE (AS OF 6/12/25) 5.00 0.00 X 0 0 0 JEFF SCHWARTZ TRUSTEE 5.00 0.00 X 0 0 0 STACY SCOTT TRUSTEE (UNTIL 6/12/25) 5.00 0.00 X 0 0 0 JENNIFER SEEMAN TRUSTEE 5.00 0.00 X 0 0 0 KURT SOMERVILLE TRUSTEE 5.00 0.00 X 0 0 0 MARK SULLIVAN TRUSTEE (AS OF 6/12/25) 5.00 0.00 X 0 0 0 JESSICA BAYLOR TRUSTEE (UNTIL 6/12/25) 5.00 0.00 X 0 0 0 PETE HOWE TRUSTEE (AS OF 6/12/25) 5.00 0.00 X 0 0 0 JOHN MONTGOMERY PRESIDENT 5.00 0.00 X X 0 0 0 JANET RAPELYE VICE PRESIDENT (AS OF 6/12/25) 5.00 0.00 X X 0 0 0 TOM SARGENT TREASURER 5.00 0.00 X X 0 0 0 JILL WALSH CLERK/SECRETARY 5.00 0.00 X X 0 0 0 STEPHEN M GINSBERG CFOO AND ASST. HEAD OF SCHOOL 40.00 0.00 X 366832 0 96273 JOHN T GIFFORD ASSISTANT HEAD OF SCHOOL 40.00 0.00 X 333041 0 68868 GEORGE MALEY CHIEF ADVANCEMENT OFFICER 40.00 0.00 X 196215 0 171803 MARK SPENCE DEAN OF STUDENT ENGAGEMENT 40.00 0.00 X 209243 0 25102 ALISON EASTERLING HEAD OF UPPER SCHOOL 40.00 0.00 X 209301 0 64254 KATE RAMSDELL HEAD OF COLLEGE COUNSELING 40.00 0.00 X 184978 0 55042 ALEX GALLAGHER ATHLETIC DIRECTOR 40.00 0.00 X 173309 0 133374 LISA ROSE DIRECTOR OF DEVELOPMENT 40.00 0.00 X 185457 0 147060 2453236 0 1150566 58 0 1 0 SHAWMUT DESIGN AND CONSTRUCTION 560 HARRISON AVE SUITE 200 BOSTON MA 02118 CONSTRUCTION SERVICES 18452430 FLIK COMPASS GROUP USA PO BOX 417632 BOSTON MA 022417632 FOOD SERVICES 1741579 WILLIAM RAWN ASSOCIATES 27 SCHOOL ST SECOND FLOOR BOSTON MA 02108 ARCHITECTURAL SERVICES 1416236 UG2 LLC PO BOX 5972 SPRINGFIELD MA 022055972 JANITORIAL SERVICES 550682 CSL CONSULTING 152 MIDDLESEX TURNPIKE BURLINGTON MA 01803 CONSULTING SERVICES 204351 12 29285522 1863671 29285522 TUITION & FEES 611600 39648700 39648700 SUMMER CAMP 611600 5029043 5029043 ART & MUSIC FEES 611600 194644 194644 ADMISSIONS APPLICATIONS 611600 64222 64222 SALE OF TEXTBOOKS & RELATED ITEMS 611710 5158 5158 44941767 4254363 278344 3976019 103650 121595 -17945 -17945 -17945 62129094 56045259 6083835 6083835 6083835 47780 52446 -4666 -4666 RENTALS WITH SERVICES 710000 97956 97956 CAFE REVENUES 900099 90341 90341 REWARDS 900099 11797 11797 38099 38099 238193 84781069 44941767 376300 10177480 8182304 8182304 2178689 534362 1093534 550793 24231346 20728522 1916440 1586384 2044042 1912947 29053 102042 6193420 5044907 551962 596551 1843700 1642310 91961 109429 11699 11699 129868 129868 1048248 1048248 1691153 1691153 13622 13622 1917028 1595316 217927 103785 775851 400219 347736 27896 4911322 4763863 98496 48963 224240 224240 626891 626891 4882737 4726843 104130 51764 CAMP EXPENSE 1035044 1035044 DEVELOPMENT EXPENSE 1013427 45548 967879 ATHLETIC EXPENSE 816647 816647 PROFESSIONAL DVLPMT 636979 579569 23785 33625 724568 347041 377527 65132825 54911348 6042366 4179111 3475182 10840276 26940079 19128700 6233849 17443147 17706833 18868194 38266 15855 1221202 1397125 172489390 74151324 93297501 98338066 112522800 118197458 117678095 133139204 6591682 7046020 385705489 424414045 4181368 5236343 32468055 33633843 22875426 22455684 1303435 1132329 60828284 62458199 X 137033791 139181458 187843414 222774388 324877205 361955846 385705489 424414045 X 19648244 16993311 437086 X 0 1 X 1 0 X 9355323 10570090 12558526 13743989 29285522 75513450 9355323 10570090 12558526 13743989 29285522 75513450 13152268 62361182 2356048 1717026 2873676 4787557 4079669 15813976 146948 192461 339409 1184 147037 156861 226685 188017 719784 92386619 207829953 0.67500 0.78660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CAFE REVENUES - 2020 AMOUNT: $ 256. 2021 AMOUNT: $ 73,434. 2022 AMOUNT: $ 91,655. 2023 AMOUNT: $ 88,153. 2024 AMOUNT: $ 90,341. FINANCE CHARGE INCOME - 2020 AMOUNT: $ 778. 2021 AMOUNT: $ 511. 2022 AMOUNT: $ 9,165. 2023 AMOUNT: $ 4,070. 2024 AMOUNT: $ 1,935. OTHER MISCELLANEOUS REVENUE - 2023 AMOUNT: $ 86,809. 2024 AMOUNT: $ 47,961. SERVICES TO THIRD PARTIES - 2020 AMOUNT: $ 150. 2021 AMOUNT: $ 34,778. 2023 AMOUNT: $ 250. SNACK BAR INCOME - 2021 AMOUNT: $ 38,314. 2022 AMOUNT: $ 56,041. 2023 AMOUNT: $ 47,403. 2024 AMOUNT: $ 47,780. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 666930 X X EXHIBITION FOR COMM. MEETING 0 229887628 1839887 25245854 8725807 248247562 171119910 31383145 35833573 8449000 229887628 157865548 3277085 17848027 7870750 171119910 184019882 2880019 -21511353 7523000 157865548 149913991 2531081 38493739 6918929 184019882 0.25000 0.43000 0.32000 0 0 156439614 69825739 86613875 5666629 3785487 1881142 10383147 540098 9843049 98338066 ALTERNATIVE INVESTMENTS 133139204 F 133139204 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 1132329 1132329 X 93154955 16993311 -7745218 9248093 83906862 1048248 -174041 874207 84781069 56076314 174041 174041 55902273 1048248 8182304 9230552 65132825 PART III, LINE 4: THE SCHOOL HAS A COLLECTION OF RARE BOOKS, PORTRAITS, SCULPTURES, AND PAINTINGS WHICH WERE ALL DONATED TO THE SCHOOL FOR EXHIBITION AT THE MEETING ROOMS OF THE SCHOOL. PART V, LINE 4: THE EARNINGS ON THE ENDOWMENT FUNDS ARE TO BE USED TO FUND FINANCIAL AID FOR STUDENTS, FACULTY SALARIES, FINANCIAL AID FOR TRIPS AND FACULTY AND STAFF DEVELOPMENT AS WELL AS TO MAINTAIN AND ENHANCE PROGRAMS AT THE SCHOOL. PART X, LINE 2: THE SCHOOL IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR NET REVENUE FROM UNRELATED BUSINESS ACTIVITIES. THE SCHOOL FOLLOWS FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SCHOOL RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF AUGUST 31, 2025 AND 2024. WITH CERTAIN EXCEPTIONS, THE SCHOOL IS ONLY SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. THE SCHOOL WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 562,022. FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENTS -8,182,304. RECOVERY FOR UNCOLLECTIBLE ACCOUNTS -124,936. PART XI, LINE 4B - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -52,446. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B -121,595. PART XII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 52,446. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B 121,595. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH REVENUE ON FINANCIAL STATEMENTS 8,182,304. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 IT IS THE POLICY OF NOBLE & GREENOUGH SCHOOL TO ADMIT STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO THE STUDENTS AT THE SCHOOL, AND IT IS THE POLICY OF THE SCHOOL NOT TO DISCRIMINATE ON THE BASIS OF RACE IN ADMINISTRATION OF ITS EDUCATION POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAM. THE CATALOG OF THE SCHOOL MAKES SUBSTANTIALLY THE SAME STATEMENT. THE SCHOOL ANNUALLY PUBLISHED THE SAME STATEMENT IN A MAJOR BOSTON NEWSPAPER AS A LISTED MEMBER OF THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND (AISNE). ADDITIONALLY, NOTICE OF NONDISCRIMINATION POLICY IS ON THE SCHOOL'S WEBSITE. 1 SCHOLARSHIPS 171 8182304 0 PART I, LINE 2: NOBLE AND GREENOUGH SCHOOL USES THE PRINCIPLES AND NEEDS ANALYSIS SYSTEM OF THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS) TO DETERMINE THE FINANCIAL ASSISTANCE AWARDS. SSS IS A SERVICE OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. EACH FAMILY SUBMITS A PARENTS' FINANCIAL STATEMENT (PFS) FOR PROCESSING TO SSS. BASED ON THE FINANCIAL INFORMATION PROVIDED BY THE FAMILY, SSS SENDS NOBLE AND GREENOUGH SCHOOL AN ESTIMATED AMOUNT THAT THE FAMILY CAN CONTRIBUTE TO EDUCATIONAL EXPENSES. USING ESTIMATIONS FROM SSS AND INFORMATION IN TAX DOCUMENTS, THE FINANCIAL ASSISTANCE COMMITTEE DETERMINES THE AMOUNT OF ASSISTANCE OFFERED BY NOBLE AND GREENOUGH SCHOOL. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 CATHERINE J HALL HEAD OF SCHOOL 582391 0 0 0 12469 0 156272 0 232518 0 983650 0 0 0 STEPHEN M GINSBERG CFOO AND ASST. HEAD OF SCHOOL 356846 0 0 0 9986 0 37950 0 58323 0 463105 0 0 0 JOHN T GIFFORD ASSISTANT HEAD OF SCHOOL 332905 0 0 0 136 0 35409 0 33459 0 401909 0 0 0 GEORGE MALEY CHIEF ADVANCEMENT OFFICER 186089 0 0 0 10126 0 22307 0 149496 0 368018 0 0 0 LISA ROSE DIRECTOR OF DEVELOPMENT 184124 0 0 0 1333 0 20049 0 127011 0 332517 0 0 0 ALEX GALLAGHER ATHLETIC DIRECTOR 171920 0 0 0 1389 0 19789 0 113585 0 306683 0 0 0 ALISON EASTERLING HEAD OF UPPER SCHOOL 206563 0 0 0 2738 0 26316 0 37938 0 273555 0 0 0 KATE RAMSDELL HEAD OF COLLEGE COUNSELING 183944 0 0 0 1034 0 20020 0 35022 0 240020 0 0 0 MARK SPENCE DEAN OF STUDENT ENGAGEMENT 208110 0 0 0 1133 0 21971 0 3131 0 234345 0 0 0 PART I, LINE 1A SINCE THE SCHOOL IS A BOARDING SCHOOL, SOME OF THE FACULTY ARE REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE EMPLOYER TO SUPERVISE THE STUDENTS, PARTICIPATE IN ACTIVITIES WITH THE STUDENTS AND/OR TO CONDUCT BUSINESS OUTSIDE THE NORMAL BUSINESS HOURS. THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS AND IS PROVIDED A NONTAXABLE HOUSING BENEFIT. PART I, LINE 4B THE FOLLOWING EMPLOYEES PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN: - CATHERINE J. HALL THE SCHOOL HAS A DEFERRED COMPENSATION PLAN FOR THE HEAD OF SCHOOL UNDER IRC 457(F). THE PLAN FOR THE HEAD OF SCHOOL WAS EFFECTIVE ON JULY 1, 2017. THE PLAN REQUIRES A MONTHLY CONTRIBUTION BY THE SCHOOL OF A PERCENTAGE OF THE HEAD OF SCHOOL'S GROSS CASH SALARY PAID FOR THE PREVIOUS MONTH. THE EMPLOYER CONTRIBUTION FOR THE YEARS ENDED AUGUST 31, 2025 AND 2024, TOTALED $67,040 AND $60,794, RESPECTIVELY. THE EMPLOYER CONTRIBUTION OF $93,132 TO THE 457(F) PLAN FOR THE CALENDAR YEAR 2024 IS RECORDED ON SCHEDULE J, PART II, COLUMN C. A MASS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2015-10-06 10935000 SERIES 2011 REFINANCE. 0 0 0 B MASS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2015-10-06 13844295 CONSTRUCTION OF NEW LIBRARY BUILDING & RENOVATION OF THE SCIENCE BUILDING. 0 0 0 A 10935000 380415 10554585 0 1 1 1 B 3203543 15000000 62590 11349402 3588008 2018 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MASS DEVELOPMENT FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/09/2021 ISSUER NAME: MASS DEVELOPMENT FINANCE AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/09/2021 X 65 1863671 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): FOR THE DONATED SECURITIES, THE ORGANIZATION IS REPORTING THE NUMBER OF GIFTS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES IS NOTIFIED VIA EMAIL THAT A PUBLIC DISCLOSURE COPY OF THE FORM 990 IS AVAILABLE. TRUSTEES ARE EXPECTED TO REVIEW THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY IS MAILED TO ALL OFFICERS, DIRECTORS AND TRUSTEES, AND REVIEWED ORALLY AT THE FIRST BOARD MEETING OF EACH SCHOOL YEAR. ALL OFFICERS, DIRECTORS, AND TRUSTEES ARE REQUIRED TO SIGN A DOCUMENT INDICATING THEY HAVE READ AND UNDERSTAND THE SCHOOL'S CONFLICT OF INTEREST POLICY. THEY ARE ALSO REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST EITHER BEFORE OR DURING THE FIRST BOARD MEETING OF EACH SCHOOL YEAR. THE COMMITTEE CONSISTING OF TRUSTEES REVIEWS ALL DISCLOSURES. OFFICERS, DIRECTORS, AND TRUSTEES ARE REMINDED THAT THEY HAVE AN OBLIGATION TO UPDATE THEIR DISCLOSURES IF ANY POTENTIAL CONFLICTS OF INTEREST ARISE DURING THE YEAR. TYPICALLY, THEY SELF-REPORT ANY POTENTIAL CONFLICTS THAT ARISE BUT IF ANOTHER BOARD MEMBER BECOMES AWARE OF POTENTIAL CONFLICT, HE OR SHE IS ASKED TO RAISE IT WITH THE OFFICER, DIRECTOR, OR TRUSTEE AND A MEMBER OF THE COMMITTEE ON TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THERE IS A COMPENSATION COMMITTEE AS WELL AS AN INDEPENDENT CONSULTANT WHO CAREFULLY REVIEW SURVEYS AND OTHER COMPARATIVE INFORMATION IN DETERMINING COMPENSATION FOR THE HEAD OF SCHOOL. THE COMPENSATION COMMITTEE IS APPOINTED BY THE BOARD OF TRUSTEES. THERE ARE WRITTEN EMPLOYMENT LETTERS FOR ALL FACULTY AND ADMINISTRATIVE POSITIONS AT THE SCHOOL. THESE ARE REVIEWED, UPDATED, DISTRIBUTED AND SIGNED ANNUALLY. SALARIES FOR ALL FACULTY AND ADMINISTRATIVE POSITIONS ARE DETERMINED WITHIN THE BAND OF TYPICAL SALARY INCREASE RATES BASED ON THE HEAD OF SCHOOL'S OBSERVED PERFORMANCE, REGULAR EVALUATION PROCESSES, AND ANY CHANGES IN RESPONSIBILITIES. FOR THE COMPENSATION REVIEW FOR THE OTHER OFFICERS AND KEY EMPLOYEES, THE SCHOOL USES DATA FROM SCHOOL GROUPS AT THE LOCAL AND NATIONAL LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IF AN INTERESTED PARTY ASKS FOR THESE DOCUMENTS, THE CFOO WILL MAKE A DECISION ABOUT DISTRIBUTION. THE SCHOOL'S FORM 990 WITHOUT SCHEDULE B IS MADE AVAILABLE VIA CANDID AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 562,022. RECOVERY FOR UNCOLLECTIBLE ACCOUNTS -124,936. FORM 990, PART I, LINE 6: THIS IS AN ESTIMATE OF THE CORE GROUP OF PARENTS WHO VOLUNTEER IN THE LIBRARY AND ALSO PARTICIPATE REGULARLY IN THE PARENT ASSOCIATION. THERE ARE PARENT VOLUNTEERS ON AN IRREGULAR BASIS. FOR EXAMPLE, EVERY OTHER YEAR THERE ARE PARENTS WHO VOLUNTEER A COUPLE HOURS AT THE SCHOOL'S YARD SALE. THIS ESTIMATE ALSO INCLUDES THE NUMBER OF BOARD MEMBERS WHO VOLUNTEER THEIR TIME ON THE SCHOOL'S BOARD WITHOUT COMPENSATION. POOLED INCOME FUNDS (2) FIDUCIARY ACTIVITY MA NOBLE AND GREENOUGH SCHOOL T 1 UNITRUSTS (6) FIDUCIARY ACTIVITY MA NOBLE AND GREENOUGH SCHOOL T 1 CHARITABLE REMAINDER UNITRUSTS (3) FIDUCIARY ACTIVITY MA NOBLE AND GREENOUGH SCHOOL T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0