2024-05-10T13:03:41-05:00 2023-06-30 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2022-07-01 042104008 THE CLARKE SCHOOL FOR THE DEAF CLARKE SCHOOLS FOR HEARING AND SPEECH CLAR 4135843450 45 ROUND HILL ROAD NORTHAMPTON MA 01060 EMILY SACHS INTERIM CFO 4135843450 2024-04-19 1 EMILY SACHS 999009999 0 RUDY M D'AGOSTINO P00962620 4135368510 2024-04-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CLARKE SCHOOLS FOR HEARING & SPEECH EMILY SACHS 45 ROUND HILL ROAD NORTHAMPTON MA 01060 17571272 0 X WWW.CLARKESCHOOLS.ORG X 1867 MA CLARKE SCHOOLS OFFERS EXPERT LISTENING AND SPOKEN LANGUAGE STRATEGIES, COACHING, AND EDUCATION FOR CHILDREN WHO ARE DEAF OR HARD OF HEARING (DHH) AND THEIR FAMILIES. 16 16 151 98 448214 0 8726402 2042193 6175666 5582339 6890172 292310 1516439 1145619 23308679 9062461 46079 141948 0 0 8892989 8156187 0 0 462895 2371430 2273163 11310498 10571298 11998181 -1508837 38084448 40549305 1760524 3049484 36323924 37499821 X CLARKE PROVIDES CHILDREN WHO ARE DEAF AND HARD OF HEARING WITH THE LISTENING, LEARNING AND SPOKEN LANGUAGE SKILLS THEY NEED TO SUCCEED. 0 0 4080022 4380171 CLARKE SCHOOL PROGRAMS: CLARKE EDUCATIONAL PROGRAMS ARE LED BY CREATIVE AND COMMITTED PROFESSIONALS TRAINED IN CHILDHOOD EDUCATION, SPEECH-LANGUAGE PATHOLOGY, EDUCATION OF THE DEAF AND LISTENING AND SPOKEN LANGUAGE DEVELOPMENT. CHILDREN RECEIVE DAILY AUDITORY SPEECH AND LANGUAGE THERAPY; SMALL CLASS SIZES PROVIDE INDIVIDUALIZED ATTENTION AND CLASSROOMS ARE DESIGNED FOR THE UNIQUE ACOUSTICAL NEEDS OF CHILDREN WITH HEARING LOSS. CURRICULUM FOR ALL AGES IS ALIGNED WITH STATE AND NATIONAL STANDARDS AND FAMILIES ARE ACTIVELY INVOLVED IN LEARNING THROUGH FREQUENT COMMUNICATION AND CLASSROOM OBSERVATIONS. CLARKE'S PRESCHOOL PROGRAM IS COMPRISED OF SCHOOLS IN MULTIPLE LOCATIONS: CANTON, MA, NORTHAMPTON, MA, AND NEW YORK, NY; THROUGH CLARKE PENNSYLVANIA, INC., LOCATED IN PHILADELPHIA, PA AND THROUGH CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA, LOCATED IN JACKSONVILLE, FL. SEVERAL SITES OFFER ONSITE SUMMER AND LITERACY-BASED SCHOOL YEAR SERVICES DURING THE SCHOOL YEAR IN ADDITION TO ON-SITE AUDIOLOGICAL SERVICES. EACH CHILD RECEIVES INDIVIDUAL ATTENTION ACCORDING TO THEIR NEEDS, WITH GOALS OF DEVELOPING AUDITION, SPEECH AND AGE-APPROPRIATE LANGUAGE AS WELL AS DEVELOPING SENSORY AWARENESS, FINE AND GROSS MOTOR SKILLS, COGNITION AND SOCIAL SKILLS. CLARKE'S SUMMER PROGRAMS, DESIGNED SPECIFICALLY FOR CHILDREN WITH HEARING LOSS, ARE LED BY EXPERIENCED TEACHERS OF THE DEAF AND THROUGH A VARIETY OF ACTIVITIES FOSTER LEADERSHIP AND INDEPENDENCE WHILE ENHANCING LISTENING, COMMUNICATION AND SOCIAL SKILLS. APPROXIMATELY 96 CHILDREN SERVED. 1588676 1576776 CLARKE MAINSTREAM SERVICES: THROUGH A VARIETY OF CUSTOMIZABLE SEVICES, CLARKE PROFESSIONALS HELP CHILDREN WITH HEARING LOSS MAKE SUCCESSFUL TRANSITIONS INTO THEIR NEIGHBORHOOD SCHOOLS AND THRIVE AMONG THEIR HEARING PEERS. CLARKE'S ITINERANT TEACHER PROGRAM SENDS TEACHERS OF THE DEAF TO MAINSTREAM SCHOOLS TO WORK WITH CHILDREN WITH HEARING LOSS AND TO SUPPORT AND TRAIN THE EDUCATORS WORKING WITH THOSE STUDENTS. CLARKE'S COMPREHENSIVE EDUCATIONAL EVALUATIONS ARE DESIGNED SPECIFICALLY FOR STUDENTS WITH HEARING LOSS IN PRESCHOOL THROUGH HIGH SCHOOL. CLARKE'S PROFESSIONAL DEVELOPMENT SERVICES PROVIDE SCHOOLS, DISTRICTS AND PROFESSIONALS WITH ASSISTANCE IN PLANNING, DIRECT INSTRUCTION, STAFF ORIENTATIONS, TEACHER CONSULTATIONS AND ADJUSTMENT COUNSELING. CLARKE'S MAINSTREAM PUBLICATIONS ISSUE RESOURCES (BOOKS, PAMPHLETS AND NEWSLETTERS) GEARED SPECIFICALLY FOR STUDENTS, PARENTS AND PROFESSIONALS. APPROXIMATELY 447 CHILDREN SERVED. 1501075 141948 322774 CLARKE EARLY INTERVENTION PROGRAMS: CLARKE'S EARLY CHILDHOOD/PARENT INFANT PROGRAMS SERVE CHILDREN WHO ARE DEAF OR HARD OF HEARING FROM BIRTH THROUGH THREE YEARS OF AGE. THE INNOVATIVE PROGRAM HELPS PARENTS LEARN TO USE LISTENING AND SPOKEN LANGUAGE TECHNIQUES TO ENHANCE THEIR CHILD'S COMMUNICATION SKILLS AND OFFERS SUPPORT AND EDUCATION, ON-SITE AUDIOLOGICAL SERVICES AND ASSESSMENTS FOR SENSORY AIDS SUCH AS COCHLEAR IMPLANTS. IN ADDITION TO THE CENTER AND HOME-BASED PROGRAMS, FAMILIES ARE ABLE TO ACCESS THESE SERVICES THROUGH CLARKE'S TELEVISIT PROGRAM IN WHICH SPEECH AND LANGUAGE PROFESSIONALS COACH PARENTS AND OBSERVE INFANTS VIA WEBCAM. APPROXIMATELY 195 CHILDREN SERVED. 212394 11423 TVISIT TELESERVICES PROGRAM OFFERS A FULL RANGE OF CUSTOMIZED LISTENING AND SPOKEN LANGUAGE (LSL) SERVICES VIRTUALLY FOR CHILDREN OF ALL AGES AND THEIR FAMILIES. APPROXIMATELY 58 CHILDREN SERVED. 212394 11423 7382167 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 44 0 1 151 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA NY PA FL RI NJ OH VA CT CA GA NC MD IL NH ID DC ME DE X X EMILY SACHS 4135821182 45 ROUND HILL ROAD NORTHAMPTON MA 01060 MICHAEL STRAUBEL CO-CHAIR; TRUSTEE 1.00 X X 0 0 0 ELIZABETH SHINGLER TRUSTEE 1.00 X 0 0 0 JOHN DANAHY TRUSTEE 1.00 X 0 0 0 THEODORE MASON TRUSTEE 1.00 X 0 0 0 CAROLINE LINZ TRUSTEE 1.00 X 0 0 0 ROBERT BUSH TRUSTEE 1.00 X 0 0 0 MEGAN SACHIKO COHEN TRUSTEE; CO-CHAIR 1.00 X X 0 0 0 DOUGLAS SCOTT TRUSTEE (END 10/29/22) 1.00 X 0 0 0 BRUCE SKYER CEO (END 11/4/22); TRUSTEE 36.00 4.00 X X 252676 0 31229 JULIE BIRON MALETZ TRUSTEE 1.00 X 0 0 0 MICHAEL A BUDNER CLERK THRU 10/26/22 THEN VICE CHAIR 1.00 X X 0 0 0 KEVIN COPELAND TRUSTEE (END 4/29/23) 1.00 X 0 0 0 LARA ZAROULIS MATTINA TRUSTEE; CLERK AS OF 10/29/22 1.00 X X 0 0 0 SIOBHAN HANDLEY TRUSTEE 1.00 X 0 0 0 ANDREW S DECASTRO TREASURER 1.00 X X 0 0 0 BRETT TREVETT TRUSTEE 1.00 X 0 0 0 BOB GLASSMAN TRUSTEE (START 11/21/22) 1.00 X 0 0 0 BRUCE MADDERN TRUSTEE (START 1/1/23) 1.00 X 0 0 0 PHIL STEFANO TRUSTEE (START 1/1/23) 1.00 X 0 0 0 LYNNE RAYMER CFO (END 2/16/24) 36.00 4.00 X 171004 0 9283 JUDITH SEXTON INTERIM PRESIDENT, HEAD OF SCHOOLS & PROGRAMS 0.00 40.00 X 0 148204 7920 BARBARA HECHT DIRECTOR-BOSTON 40.00 X 115394 0 14504 MEREDITH BERGER DIRECTOR-NEW YORK 40.00 X 103791 0 26307 RACHELLE FERRELLI CHIEF EXTERNAL RELATIONS OFFICER 40.00 X 135896 0 15427 778761 148204 104670 5 0 1 0 BDO USA LLP 530 PATTERSON AVE SE SUITE 100 GRAND RAPIDS PA 49512 CONSULTING 174941 THERESA DEAN-BULGER 204 FEMROCK LANE ACME PA 15610 CONSULTING 104000 2 22361 634992 1384840 6089 2042193 SCHOOL PROGRAMS 611710 3671366 3671366 MAINSTREAM PROGRAMS 611710 1576776 1576776 EARLY INTERVENTION PROGRAM 611710 322774 322774 TELESERVICES 611710 11423 11423 5582339 770843 770843 7580056 8058589 -478533 -478533 -478533 6458 22361 19432 -12974 -12974 880578 430790 449788 448214 1574 MANAGEMENT FEE FROM AFFILIATES 900099 696399 696399 MISCELLANEOUS 900099 5892 5892 REBATES 900099 3514 3514 3000 3000 708805 9062461 6287630 448214 284424 141948 141948 448350 448350 6409757 4961992 1143428 304337 189301 126582 51014 11705 553232 394090 119801 39341 555547 414832 115986 24729 85596 85596 77445 77445 1016 1016 56150 56150 424399 192367 227981 4051 59054 34632 19422 5000 167294 80013 58022 29259 158086 44152 82009 31925 642578 610463 24389 7726 80971 66000 12795 2176 44995 21073 23601 321 36677 2801 33876 216038 180425 34130 1483 78587 6110 72477 OTHER PROGRAM SUPPLIES 64484 64484 DUES & SUBSCRIPTIONS 35658 19885 15142 631 MISCELLANEOUS 25519 1548 23760 211 BAD DEBT EXPENSE 13331 13331 5285 4423 862 10571298 7382167 2726236 462895 1649258 881747 1247706 1338341 416315 66888 562773 496183 9405 12114 255776 214120 9698410 8823217 1034957 875193 26866673 27989574 3216650 3375809 2824935 5299336 38084448 40549305 933670 904846 308228 109537 391000 0 127626 2035101 1760524 3049484 X 4854206 5362429 31469718 32137392 36323924 37499821 38084448 40549305 X -1508837 2527323 157411 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 1 1016 0 1 1016 0 PART II-B, LINE 1: LINE 1A: PARENTS OF CHILDREN SERVED BY THE ORGANIZATION INITIATE LEGISLATION FOR INCREASED FUNDING FOR THE EDUCATION OF ORAL, DEAF CHILDREN. LINE 1G: THE ORGANIZATION ENGAGES A LOBBYIST TO URGE LAWMAKERS TO INCLUDE EDUCATION FOR THE DEAF AND HEARING IMPAIRED AS PART OF THE BUDGETING PROCESS. LINE 1I: THE ORGANIZATION PAYS MEMBERSHIP DUES TO NATIONAL, STATE AND LOCAL ORANIZATIONS WHO MAY ENGAGE IN LOBBYING ACTIVITIES. A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES AND AS SUCH, NO DETERMINATIVE AMOUNT IS LISTED IN THE SCHEDULE. LINE 1I: THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND AND THE MASSACHUSETTS ASSOCIATION OF APPROVED PRIVATE CHAPTER 766 SCHOOLS WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES AND AS SUCH, NO DETERMINATIVE AMOUNT IS LISTED IN THE SCHEDULE. 20094796 4351 2104476 976030 41207 21186386 17699825 5288351 -2134222 726959 32199 20094796 14553931 105171 4009163 968440 17699825 15054616 3585 297818 802088 14553931 16470981 6076 1076301 2498742 15054616 0.03947 0.87442 0.08611 1 0 135176 135176 6111489 5534950 576539 3451745 3288267 163478 875193 BENEFICIAL INTEREST IN PERPETUAL TRUST 3375809 F 3375809 ACCOUNTS RECEIVABLE-AFFILIATES 3353468 RIGHT OF USE ASSET 1945868 5299336 ANNUITIES PAYABLE 39962 UNITRUST PAYABLE 65910 LEASE LIABILITY 1929229 2035101 X PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. CLARKE'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER JUNE 30, 2020. 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 NONDISCRIMINATORY POLICY IS POSTED ON THE ORGANIZATION'S WEBSITE AS WELL AS BEING PUBLISHED IN LOCAL NEWSPAPERS FOR EACH LOCATION. COCKTAILS FOR CLARKE 18492 12035 6457 5858 300 5186 FALMOUTH ROAD RACE 10325 10326 -1 8087 28817 22361 6456 5858 300 13273 19431 -12975 1 CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC 9803 OLD ST AUGUSTINE ROAD STE 7 JACKSONVILLE FL 32257 814967983 501(C)(3) 69889 0 FMV TO SUPPORT THE DAILY OPERATIONS OF THE SCHOOL CLARKE PENNSYLVANIA INC 2 PENN BLVD SUITE 220 PHILADELPHIA PA 19144 233065167 501(C)(3) 72059 0 FMV TO SUPPORT THE DAILY OPERATIONS OF THE SCHOOL 2 PART I, LINE 2: GRANTEES ARE AFFILIATED ORGANIZATIONS OF THE FILING ORGANIZATION. X X X 0 0 0 0 0 0 0 1 0 BRUCE SKYER CEO (END 11/4/22); TRUSTEE 222676 0 30000 0 0 0 11714 0 19515 0 283905 0 0 0 LYNNE RAYMER CFO (END 2/16/24) 161004 0 10000 0 0 0 8132 0 1151 0 180287 0 0 0 JUDITH SEXTON INTERIM PRESIDENT, HEAD OF SCHOOLS & 0 138204 0 10000 0 0 0 6953 0 967 0 156124 0 0 RACHELLE FERRELLI CHIEF EXTERNAL RELATIONS OFFICER 125896 0 10000 0 0 0 6390 0 9037 0 151323 0 0 0 PART I, LINE 7 BRUCE SKYER, CEO RECEIVED A DISCRETIONARY BONUS OF $30,000 DURING CALENDAR YEAR 2022. LYNNE RAYMER, COO/CFO RECEIVED A DISCRETIONARY BONUS OF $10,000 DURING CALENDAR YEAR 2022. JUDITH SEXTON, CPO/INTERIM PRESIDENT RECEIVED A DISCRETIONARY BONUS OF $10,000 DURING CALENDAR YEAR 2022. RACHELLE FERRELLI, CHIEF RELATIONS OFFICER RECEIVED A DISCRETIONARY BONUS OF $10,000 DURING CALENDAR YEAR 2022. FORM 990, PART I, LINE 12 THE CHANGE IN REVENUE CONSISTED OF THREE MAJOR COMPONENTS: 45% OF THE CHANGE ($6.4M) CAME FROM HIGHER INVESTMENT GAINS (INCLUDING RECOGNIZED GAINS) IN 2022 THAN IN 2023, 35% ($5M) CAME FROM ENDOWMENT CONTRIBUTIONS RECEIVED ONLY IN 2022, AND 11% ($1.6M) CAME FROM THE GOVERNMENT PPP LOAN FORGIVENESS RECEIVED IN 2022. EXCLUDING THESE ITEMS, THE YEAR-OVER-YEAR TOTAL REVENUE DECREASE WOULD HAVE BEEN 8%. FORM 990, PART VI, SECTION A, LINE 2 PART VI, LINE 2, MICHAEL STRAUBEL AND ROBERT BUSH - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING,MANAGEMENT REVIEWS THE 990 AND THE AUDIT COMMITTEE REVIEWS AND APPROVES THE 990. A COPY OF THE 990 IS MADE AVAILABLE ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES RECEIVE THE "POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS". THE RECIPIENTS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS. CHAIRS OF THE COMMITTEES OF THE TRUSTEES MONITOR ANY CIRCUMSTANCES THAT COULD ARISE AND A VOTE WOULD BE TAKEN FOR APPROPRIATE POLICIES TO BE FOLLOWED. THE SAME PROCEDURE IS FOLLOWED WITH PROGRAM DIRECTORS THROUGHOUT THE ORGANIZATION. THE DISCLOSURES ARE UPDATED ANNUALLY AND WHEN NEW INDIVIDUALS JOIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION GATHERS COMPARABILITY DATA AND IN SOME INSTANCES RESOURCES OF AN OUTSIDE CONSULTANT IN THE SETTING OF COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN JUNE 2020 FOR THE CEO AND IN AUGUST 2021 FOR EDUCATIONAL STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE ORGANIZATION'S WEBSITE, GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: NET CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY THIRD PARTIES 159,957. ACTUARIAL INCOME (L0SS) ON ANNUITY & UNITRUST OBLIGATIONS 2,082. RECLASSIFICATION BETWEEN RELATED ORGANIZATIONS -4,631. ROUNDING 3. 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS DURING THE FISCAL YEAR. CLARKE PENNSYLVANIA INC 2 PENN BLVD SUITE 220 PHILADELPHIA PA 19144 233065167 SCHOOL PA 501(C)(3) LINE 2 THE CLARKE SCHOOL FOR THE DEAF 1 CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC 9803 OLD ST AUGUSTINE R STE 7 JACKSONVILLE FL 32257 814967983 SCHOOL FL 501(C)(3) LINE 2 THE CLARKE SCHOOL FOR THE DEAF 1 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 1 0 CLARKE PENNSYLVANIA INC L 379066 MANAGEMENT FEE PAID CLARKE PENNSYLVANIA INC O INCLUDED WITHIN MANAGEMENT FEE CLARKE PENNSYLVANIA INC R 303245 AMOUNT OF TRANSFER CLARKE PENNSYLVANIA INC N INCLUDED WITHIN MANAGEMENT FEE CLARKE PENNSYLVANIA INC Q INCLUDED WITHIN MANAGEMENT FEE CLARKE PENNSYLVANIA INC D 2342255 AMOUNT OF CASH TRANSFER CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC L 317333 MANAGEMENT FEE PAID CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC O INCLUDED WITHIN MANAGEMENT FEE CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC Q 10000 INCLUDED WITHIN MANAGEMENT FEE CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC N INCLUDED WITHIN MANAGEMENT FEE CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC D 1011213 AMOUNT OF CASH TRANSFER CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC R 225288 AMOUNT OF CASH TRANSFER CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC Q REIMBURSEMENT FOR LOBBYIST CLARKE PENNSYLVANIA INC B 72059 AMOUNT OF CASH TRANSFER CLARKE SCHOOL FOR HEARING AND SPEECH FLORIDA INC B 69889 AMOUNT OF CASH TRANSFER