2025-05-15T08:27:09-05:00 2024-06-30 263753134 CBIZ ADVISORS LLC 53 STATE STREET 17TH FLOOR BOSTON MA 02109 990 2023-07-01 042104328 COTTING SCHOOL INC COTT 7818627323 453 CONCORD AVENUE LEXINGTON MA 02421 BRIDGET IRISH PRESIDENT/CHIEF EXECUTIVE OFFICER 7818627323 2025-05-14 1 1 BRENDA L BOOTH P01342395 6178075000 2025-05-14 2023 2025-03-06 01:10:19Z BRIDGET IRISH 453 CONCORD AVENUE LEXINGTON MA 02421 40616229 0 X WWW.COTTING.ORG X 1893 MA TO EDUCATE CHILDREN AND ADULTS WHO HAVE PHYSICAL, COMMUNICATION AND OTHER CHALLENGES TO LEARNING. 15 14 206 17 -38747 0 2665012 998227 12517774 14110371 4196534 4065294 716407 926355 20095727 20100247 8260 0 0 0 13951325 13505547 0 0 457691 3648417 4013435 17608002 17518982 2487725 2581265 139284925 151644781 14724857 14217833 124560068 137426948 TO ENABLE STUDENTS WITH SPECIAL NEEDS TO ACHIEVE THEIR HIGHEST LEARNING POTENTIAL AND LEVEL OF INDEPENDENCE. 0 0 13809208 14211243 DAY/SUMMER PROGRAM - COMPREHENSIVE PRIMARY, MIDDLE, UPPER AND POST GRADUATE EDUCATIONAL PROGRAMS FOR CHILDREN AND YOUNG ADULTS WHO HAVE VARIED PHYSICAL, COMMUNICATION AND OTHER CHALLENGES TO LEARNING. APPROXIMATELY 117 CLIENTS SERVED. 735193 837517 CONSULTING AND OUTREACH - PROVIDES TECHNOLOGY-FOCUSED ASSESSMENT, CONSULTATION AND PROFESSIONAL DEVELOPMENT TO IMPROVE CURRICULUM ACCESS AND FUNCTIONAL INDEPENDENCE TO STUDENTS WITH A WIDE RANGE OF PHYSICAL, COMMUNICATION, AND LEARNING DISABILITIES AND COMPLEX MEDICAL CONDITIONS. APPROXIMATELY 305 CLIENTS SERVED. 14544401 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 206 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ANDREA SZEKELY-HILL 7818627323 453 CONCORD AVENUE LEXINGTON MA 02421 BRIDGET IRISH PRESIDENT 45.00 0.00 X X 319485 0 16411 MICHAEL K DURKIN CHAIRMAN 1.00 0.00 X X 0 0 0 ALEXANDER THORNDIKE TREASURER 1.00 0.00 X X 0 0 0 LORI CAMPANA SECRETARY 1.00 0.00 X X 0 0 0 JULIE W BENNETT TRUSTEE 1.00 0.00 X 0 0 0 JOHN CONNELLY TRUSTEE 1.00 0.00 X 0 0 0 TIMOTHY J CONNELLY TRUSTEE 1.00 0.00 X 0 0 0 PATRICK B DOWNES TRUSTEE 1.00 0.00 X 0 0 0 JOHN F DRAKE TRUSTEE 1.00 0.00 X 0 0 0 RICHARD C KEELEY TRUSTEE 1.00 0.00 X 0 0 0 KATERIN MARTIEN SULLIVAN TRUSTEE 1.00 0.00 X 0 0 0 CHARLES S MORRISON II TRUSTEE 1.00 0.00 X 0 0 0 STUART A RANDLE TRUSTEE 1.00 0.00 X 0 0 0 JENNIFER ST HILL TRUSTEE 1.00 0.00 X 0 0 0 JOAN I THORNDIKE TRUSTEE 1.00 0.00 X 0 0 0 ANDREA SZEKELY-HILL CFO 45.00 0.00 X 190024 0 4001 NORA FRANK SENIOR DIRECTOR OF ADVANCEMENT 45.00 0.00 X 161071 0 10482 LEAH THIBODEAU EDUCATION DIRECTOR 45.00 0.00 X 149694 0 22029 DAVID PEDUTO DIRECTOR OF BUILDINGS & GROUNDS 45.00 0.00 X 117432 0 32626 ALADA CAUGHEY SPED TEACHER 35.00 0.00 X 112550 0 43252 MICHAEL TEUBER DIR. TRANSITION SERVICES/SPED TEACHER 35.00 0.00 X 106858 0 41878 1157114 0 170679 17 0 1 0 ERLAND CONSTRUCTION 71 THIRD AVENUE BURLINGTON MA 01803 CONSTRUCTION CONTRACTOR 419279 CLEANCO MAINTENANCE CORP 318 BEAR HILL ROAD SUITE 8 WALTHAM MA 02451 CLEANING SERVICES 213435 WILLIAM NARDONE 877 WALTHAM STREET LEXINGTON MA 02421 LANDSCAPING SERVICES 112761 3 20144 978083 998227 TUITION 611710 14110371 14110371 14110371 2292813 -38747 2331560 22263138 20490657 1772481 1772481 1772481 13291 20144 25325 -12034 -12034 OTHER INCOME 611710 938389 938389 938389 20100247 15048760 -38747 4092007 415793 381970 33823 10037667 9053038 685523 299106 2171623 1984865 155186 31572 880464 770316 79704 30444 8100 8100 60000 60000 54134 50155 3455 524 1431489 1026858 393772 10859 82986 79832 2445 709 710920 675551 24334 11035 88186 88186 NON-REIMBURSEABLE EXPEN 633934 411146 222788 MISC. PROG. /ADMIN. EXP 465726 56716 399667 9343 MEALS 207522 187887 11760 7875 PROGRAM SUPPORT 163521 141120 22401 106917 106917 17518982 14544401 2516890 457691 2105310 3204233 1502778 986069 396603 106275 490586 578801 91471 33953 40773960 16669082 24832025 24104878 98137477 112094794 8036658 6192745 3692017 4343033 139284925 151644781 1192101 1167553 41381 0 9910488 9657656 3580887 3392624 14724857 14217833 X 105653994 116639324 18906074 20787624 124560068 137426948 139284925 151644781 X 2581265 10240816 44799 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 15 4.00 1 0 2.00 105655696 149341 13685439 1750000 117740476 98170923 15261 9669512 2200000 105655696 112840361 -12109438 2560000 98170923 90614332 26726029 4500000 112840361 96176343 -1662011 3900000 90614332 0.85090 0.07900 0.07010 0 0 1614791 1614791 37206786 15307469 21899317 1952383 1361613 590770 24104878 LONG-TERM ACCRUED DEFERRED COMPENSATION 363561 LONG-TERM ACCRUED POST RETIREMENT BENEFITS 3029063 3392624 X 30425246 10240816 14059 70124 10324999 20100247 0 20100247 17558366 14059 25325 39384 17518982 0 17518982 PART II, LINE 9: THERE ARE NO APPLICABLE AMOUNTS IN CONNECTION WITH THE ORGANIZATION'S EASEMENTS THAT ARE REQUIRED TO BE REPORTED IN ITS FINANCIAL STATEMENTS. PART V, LINE 4: TO FURTHER ENHANCE THE EDUCATIONAL MISSION OF THE ORGANIZATION AND PROVIDE FOR LONG TERM STABILITY. PART X, LINE 2: THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE BECAUSE IT IS AN EDUCATIONAL ORGANIZATION AS DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(II) OF THE CODE. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURUISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: NON-OPERATING POSTRETIREMENT BENEFITS PLAN GAIN 44,799. FUNDRAISING EVENT EXPENSE 25,325. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 25,325. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THROUGH ADVERTISEMENT IN LOCAL NEWSPAPER. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION CONTRACTS WITH LOCAL EDUCATIONAL AUTHORITIES BOTH WITHIN AND OUTSIDE MASSACHUSETTS TO PROVIDE EDUCATIONAL TRAINING TO STUDENTS WITH SPECIAL NEEDS. SEE FORM 990, PART III FOR DESCRIPTION OF SERVICES. PLAY IT FORWARD 33435 20144 13291 11197 12026 1100 1002 33435 20144 13291 11197 12026 1100 1002 25325 -12034 X X X X 0 0 0 0 0 0 0 1 0 BRIDGET IRISH PRESIDENT 292091 0 15000 0 12394 0 15400 0 1011 0 335896 0 0 0 ANDREA SZEKELY-HILL CFO 187212 0 2203 0 609 0 2850 0 1151 0 194025 0 0 0 LEAH THIBODEAU EDUCATION DIRECTOR 139785 0 6215 0 3694 0 16760 0 5269 0 171723 0 0 0 NORA FRANK SENIOR DIRECTOR OF ADVANCEMENT 157446 0 2203 0 1422 0 9508 0 974 0 171553 0 0 0 ALADA CAUGHEY SPED TEACHER 93451 0 6882 0 12217 0 14444 0 28808 0 155802 0 0 0 DAVID PEDUTO DIRECTOR OF BUILDINGS & GROUNDS 112554 0 3215 0 1663 0 7402 0 25224 0 150058 0 0 0 PART I, LINE 7 A DISCRETIONARY PERFORMANCE BONUS WAS AWARDED TO THE CEO AND OTHER EMPLOYEES OF THE ORGANIZATION PER THE APPROVAL OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 2 JOAN THORNDIKE AND ALEXANDER THORNDIKE HAVE A FAMILY RELATIONSHIP AND ARE MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PRESIDENT/CEO, CHIEF FINANCIAL OFFICER AND BOARD OF TRUSTEES REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY RESULTANT COMMENTS AND CHANGES ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS. A FINAL VERSION OF THE FORM 990 IS THEN PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND TRUSTEES OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE AFFECTED BY A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIRMAN OF THE BOARD OF TRUSTEES USES A COMPETENT SALARY SURVEY, SUCH AS GUIDESTAR, TO COMPARE COMPENSATION FOR THE PRESIDENT OF THE ORGANIZATION WITH SIMILAR POSITIONS OF OTHER NON-PROFIT SCHOOLS SERVING CHILDREN WITH SPECIAL NEEDS, OR OTHER LEADING NON-PROFIT ORGANIZATIONS. THE CHAIRMAN MAY ALSO SOLICIT INPUT FROM OTHER TRUSTEES, OR CONVENE A COMPENSATION COMMITTEE REGARDING THE PRESIDENT'S PERFORMANCE AND COMPENSATION. THE CHAIRMAN WILL THEN PRESENT HIS/HER FINDINGS AND RECOMMENDATIONS IN AN EXECUTIVE SESSION, WITHOUT THE PRESIDENT PRESENT, TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. THE FULL BOARD WILL DOCUMENT ITS DELIBERATION, DECISION AND PROCESS USED IN CONNECTION WITH ITS APPROVAL OF THE PRESIDENT'S COMPENSATION. IT IS THE RESPONSIBILITY OF THE PRESIDENT TO PROPOSE COMPENSATION OF SENIOR MANAGEMENT EMPLOYEES IN ACCORDANCE WITH THE BUDGET APPROVED BY THE BOARD OF TRUSTEES. ANNUALLY, THE PRESIDENT, IN EXECUTIVE SESSION OF THE FULL BOARD, WILL PROPOSE HER ADJUSTMENTS TO THE COMPENSATION OF SENIOR MANAGEMENT, ALONG WITH A PRESENTATION OF A COMPETENT SALARY SURVEY, SUCH AS GUIDESTAR, TO DEVELOP BENCHMARK COMPENSATION FOR SENIOR MANAGEMENT. COMPENSATION FOR SENIOR MANAGEMENT WILL BE COMPARED WITH SIMILAR POSITIONS OF OTHER NON-PROFIT SCHOOLS SERVING CHILDREN WITH SPECIAL NEEDS, OR OTHER LEADING NON-PROFIT ORGANIZATIONS. UTILIZING THIS INFORMATION, THE BOARD OF TRUSTEES WILL APPROVE THE COMPENSATION OF SENIOR MANAGEMENT AND DOCUMENT ITS DELIBERATION, DECISION AND PROCESS USED IN CONNECTION WITH ITS APPROVAL OF SENIOR MANAGEMENT'S COMPENSATION. ALL MEMBERS OF THE BOARD OF TRUSTEES SIGNED THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT. NO MEMBERS HAD A CONFLICT WITH THE VOTE ON THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES AS WELL AS UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NON-OPERATING POSTRETIREMENT BENEFITS PLAN GAIN 44,799.