2023-06-12T09:12:33-05:00 2022-06-30 263753134 CBIZ MHM LLC 500 BOYLSTON STREET BOSTON MA 02116 990 2021-07-01 042506944 TENACRE COUNTRY DAY SCHOOL CORPORATION TENA 7812352282 78 BENVENUE STREET WELLESLEY MA 02482 WILLIAM G CRISSMAN HEAD OF SCHOOL 7812352282 2023-06-07 1 WILLIAM CRISSMAN 999009999 BRENDA L BOOTH P01342395 6177610600 2023-06-07 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z TENACRE COUNTRY DAY SCHOOL WILLIAM G CRISSMAN 78 BENVENUE STREET WELLESLEY MA 02482 11785867 0 X WWW.TENACRECDS.ORG X 1972 MA TENACRE COUNTRY DAY SCHOOL ("TENACRE") PROVIDES EDUCATIONAL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. THERE WERE 197 STUDENTS ENROLLED FOR THE 2021-2022 SCHOOL YEAR. TENACRE COUNTRY DAY SCHOOL NUTURES AND CHALLENGES EACH CHILD EVERY DAY. 23 23 169 85 0 0 993037 2908259 7095262 8761176 42616 56772 70611 59660 8201526 11785867 1068169 732391 0 0 6059937 6723619 0 0 271656 2883669 3108901 10011775 10564911 -1810249 1220956 48148886 49124718 8915166 11556310 39233720 37568408 X TENACRE COUNTRY DAY SCHOOL NURTURES AND CHALLENGES EACH CHILD, EVERY DAY. TENACRE COUNTRY DAY SCHOOL, A SMALL, COEDUCATIONAL, INDEPENDENT SCHOOL FOR CHILDREN IN PRE-KINDERGARTEN THROUGH GRADE SIX, IS COMMITTED TO:- PROVIDING A THOROUGH ACADEMIC PREPARATION FOR STUDENTS THROUGH A WELL-DEFINED PROGRAM THAT FOSTERS A LOVE OF LEARNING SND THINKING, THE CONFIDENCE TO TAKE RISKS AND THE COMMITMENT TO EFFORT.- ENCOURAGING THE SOCIAL, EMOTIONAL, CREATIVE AND PHYSICAL DEVELOPMENT OF STUDENTS TO NUTURE THE GROWTH OF INDIVIDUAL CHARACTER.- PROMOTING A DIVERSE AND INCLUSIVE ENVIRONMENT AND COMMUNITY, WHICH ENGENDERS A RESPSECT FOR THE SIMILARITIES AND DIFFERENCES OF ALL PEOPLE. - DEVELOPING AN ENVIRONMENTALLY RESPONSIBLE COMMUNITY BY ADOPTING SUSTAINABLE PRACTICES. (SEE SCH. O LAST PAGE) 0 0 6824209 704589 7475225 TENACRE COUNTRY DAY SCHOOL PROVIDES EDUCATIONAL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. THERE WERE 197 STUDENTS ENROLLED DURING THE 2021-2022 SCHOOL YEAR. 982755 1173582 TENACRE OPERATES INSTRUCTIONAL SUMMER DAY PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. SUMMER PROGRAMS PROVIDE INSTRUCTION IN ARTS, CRAFTS, MUSIC, SWIMMING, AND OTHER SPORTS AND ACTIVITIES. THERE WERE 669 STUDENTS/CHILDREN ENROLLED THIS YEAR. 175351 27802 139511 TENACRE PROVIDES AFTER SCHOOL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. AFTER SCHOOL PROGRAMS PROVIDE INSTRUCTION AND DEVELOPMENT TO STUDENTS OUTSIDE THE COURSE OF THE TRADITIONAL SCHOOL DAY. THERE WERE 58 STUDENTS ENROLLED OVER THE COURSE OF 2021-2022 SCHOOL YEAR. 7982315 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 44 0 1 169 1 0 0 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 1 0 MA X IRVING DUNN DIR OF FINANCE CONT 7812352282 78 BENVENUE STREET WELLESLEY MA 02482 C JEFFREY GROGAN PRESIDENT 5.00 X X 0 0 0 MICHELE NORMAN CHAIR OF THE BOARD 1.00 X X 0 0 0 WARREN CROSS JR TREASURER 1.00 X X 0 0 0 KELLY HEYWORTH CLERK 1.00 X X 0 0 0 JUDITH BESWICK TRUSTEE 1.00 X 0 0 0 PATRICIA CADET TRUSTEE 1.00 X 0 0 0 JACKIE CHRISTIANO TRUSTEE 1.00 X 0 0 0 COREY COFIELD TRUSTEE 1.00 X 0 0 0 SHERRIE DELINSKY TRUSTEE 1.00 X 0 0 0 WILLIAM G FOLEY TRUSTEE 1.00 X 0 0 0 BETH HAMORY TRUSTEE 1.00 X 0 0 0 KYSHA HARDING TRUSTEE 1.00 X 0 0 0 CARLA HIGGINS TRUSTEE 1.00 X 0 0 0 SUE KILBRIDE TRUSTEE 1.00 X 0 0 0 GRAHAM MASIIWA TRUSTEE 1.00 X 0 0 0 PATRICIA MORDAS TRUSTEE 1.00 X 0 0 0 STEPHANIE PRICE TRUSTEE 1.00 X 0 0 0 PETER REED TRUSTEE 1.00 X 0 0 0 JENNIFER SKOLAR TRUSTEE 1.00 X 0 0 0 CATIE LEE SMITH TRUSTEE 1.00 X 0 0 0 KURT SOMERVILLE TRUSTEE 1.00 X 0 0 0 PETER WALTER TRUSTEE 1.00 X 0 0 0 ALEXANDER ZAVRATSKY TRUSTEE 1.00 X 0 0 0 WILLIAM CRISSMAN HEAD OF SCHOOL 40.00 X 249195 0 125982 LOU ANNE COLLINS ASSISTANT HEAD OF SCHOOL 40.00 X 138731 0 54262 IRVING DUNN INTERIM DIR. OF FINANCE & CONTROLLER 40.00 X 109499 0 26052 MARGARET BURKE DIR.,ENROLLMENT MANAGEMENT 40.00 X 134511 0 23367 DIANE LEWIS DIR., OF DEVELOPMENT 40.00 X 116845 0 23198 748781 0 252861 5 0 1 0 FLIK COMPASS GROUP USA PO BOX 417632 BOSTON MA 022417632 FOOD SERVICE 388328 FACILITIES MANAGEMENT & MAINTENANCE 25 BEACH ST 3R DORCHESTER MA 02122 CLEANING SERVICES 216855 2 1634961 1273298 15025 2908259 TUITION 611600 7475225 7475225 SUMMER PROGRAMS 611710 1173582 1173582 AFTER SCHOOL PROGRAMS 611710 112369 112369 8761176 8233 8233 32518 0 32518 32518 32518 48539 0 48539 48539 48539 MISCELLANEOUS INCOME 900099 27142 27142 27142 11785867 8788318 0 89290 732391 732391 975987 832232 143755 4096989 3544795 544080 8114 308458 261088 46925 445 1008139 914496 92405 1238 334046 238486 85616 9944 7201 7201 54507 54507 60414 60414 165087 4300 160766 21 15169 344 14825 218657 160954 57703 22776 19680 3096 80135 72415 7720 684922 637454 47468 70100 70100 PLANT OPERATIONS 616876 560371 56505 FOOD SERVICES 457660 426175 31485 SUPPLIES 361695 271229 58279 32187 PROGRAM EXPENSES 263667 138129 49586 75952 30035 8 30027 10564911 7982315 2310940 271656 786288 2199050 961940 100170 60000 18000 4998532 7136741 402814 412219 22665545 8351105 12066297 14314440 28634015 24705098 239000 239000 48148886 49124718 767819 801604 7565684 8197945 581663 2556761 8915166 11556310 X 34873566 33801694 4360154 3766714 39233720 37568408 48148886 49124718 1220956 -2886268 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28400704 92506 -2883826 1026193 24583191 23495225 157750 5840440 1092711 28400704 23324567 27365 215441 72148 23495225 22195724 187707 941136 23324567 21103093 160450 932181 22195724 0.84160 0.00900 0.14940 0 0 1950948 1950948 18500709 6828986 11671723 2213888 1522119 691769 14314440 CAPTIAL LEASE OBLIGATION 120958 LINE OF CREDIT 2152140 DEFERRED COMPENSATION OBLIGATIONS 283663 2556761 X 8106794 -2886268 -732391 -3618659 11725453 60414 60414 11785867 9772106 0 9772106 60414 732391 792805 10564911 PART V, LINE 4: THE PRIMARY PURPOSE OF THE UNRESTRICTED ENDOWMENT FUND IS TO SEEK MAXIMUM TOTAL RETURN WITH AN ACCEPTABLE LEVEL OF RISK THROUGH INVESTMENT IN A DIVERSIFIED PORTFOLIO. UNDER ORDINARY CIRCUMSTANCES, THE SCHOOL WILL SPEND NO MORE THAN 4.5% OF THE AVERAGE QUARTER END VALUES OF THE ENDOWMENT FOR THE PAST TWELVE QUARTERS AT DECEMBER 31 OF THE PRIOR YEAR. IT IS THE INTENT NOT TO INVADE PRINCIPAL, EXCEPT TO MEET THE ANNUAL SPENDING RATE, AS AUTHORIZED BY THE TRUSTEES. TENACRE SEEKS TO BUILD ENDOWMENT INCOME TO CONTRIBUTE TO THE OPERATING BUDGET AND MITIGATE ESCALATING OPERATING COSTS. THE GOALS ARE TO SUPPORT THE SCHOOL'S ANNUAL OPERATING BUDGET, TO KEEP TUITION INCREASES REASONABLE AND SUPPORT STAFF SALARY AND BENEFIT INCREASES. PART X, LINE 2: TENACRE ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TENACRE HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATIONS AS TO WHAT INCOME IS RELATED AND UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS; HOWEVER, TENACRE HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. TENACRE IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. TENACRE'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT AID NETTED WITH TUTION REVENUE ON AUDITED FINANICAL STATEMENTS -704,589. AFTER SCHOOL PROGRAM STUDENT AID NETTED WITH REVENUE -27,802. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NETTED WITH TUTION REVENUE ON AUDITED FINANICAL STATEMENTS 704,589. AFTER SCHOOL PROGRAM STUDENT AID NETTED WITH REVENUE 27,802. 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 SCHOOL'S POLICY IS DOCUMENTED ON THE FIRST PAGE OF ITS PROMOTIONAL BROCHURE. IN ADDITION, AN ADVERTISEMENT IS PLACED EACH YEAR IN THE BOSTON GLOBE NEWSPAPER IN CONJUNCTION WITH THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND. 1 TUITION ASSISTANCE - SCHOOL 29 703293 FMV CREDIT ON ACCOUNT TUITION ASSISTANCE - ENRICHMENT PROGRAMS 17 27802 FMV CREDIT ON ACCOUNNT TUITION ASSISTANCE - TUTORING 2 1296 FMV CREDIT ON ACCOUNT PART I, LINE 2: TENACRE FINANCIAL AID RECIPIENTS MUST FILL OUT THE SCHOOL AND STUDENT SERVICE (SSS) PARENT FINANCIAL STATEMENT (PFS) ANNUALLY. EVERY EFFORT WILL BE MADE TO MEET THE NEEDS OF TENACRE FAMILIES CURRENTLY RECEIVING ASSISTANCE, PROVIDING: 1. ALL NECESSARY FORMS ARE SUBMITTED IN A TIMELY FASHION, 2. STUDENTS REMAIN IN GOOD ACADEMIC STANDING, 3. ALL TUITION PAYMENTS ARE CURRENT, OR SATISFACTORY PAYMENT ARRANGEMENTS HAVE BEEN MADE. FINANCIAL AID AT TENACRE IS BASED ON FINANCIAL NEED ONLY. THE COMMITTEE USES THE SSS AS A GUIDELINE IN OUR DECISIONS. TENACRE HAS A FIXED AMOUNT OF FUNDING AVAILABLE EACH YEAR FOR FINANCIAL AID, AND THEREFORE, IN A GIVEN YEAR, MAY BE UNABLE TO MEET A FAMILY'S TOTAL NEED, ALTHOUGH IT IS OUR POLICY TO CONTINUE FUNDING FAMILIES WITH STUDENTS CURRENTLY ENROLLED UNLESS THERE IS A SIGNIFICANT CHANGE IN THE FAMILY'S FINANCIAL SITUATION. EACH FAMILY BEARS THE PRIMARY RESPONSIBILITY FOR FINANCING A STUDENT'S EDUCATION. IN CASES WHERE PARENTS ARE NOT LIVING TOGETHER, THE RESOURCES OF BOTH THE NONCUSTODIAL AND CUSTODIAL PARENT AND NEW SPOUSES (IF ANY) MAY BE CONSIDERED IN ESTABLISHING A LEVEL OF NEED. THE FINANCIAL AID COMMITTEE INCLUDES THE HEAD OF SCHOOL, THE DIRECTOR OF FINANCE AND OPERATIONS AND THE DIRECTOR OF ENROLLMENT MANAGEMENT. WE RESERVE THE RIGHT TO REQUEST ADDITIONAL INFORMATION FROM FAMILIES IN ORDER TO EVALUATE THEIR FINANCIAL NEEDS MORE EFFECTIVELY. X X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 WILLIAM CRISSMAN HEAD OF SCHOOL 248970 0 0 0 225 0 18279 0 107703 0 375177 0 0 0 LOU ANNE COLLINS ASSISTANT HEAD OF SCHOOL 137543 0 0 0 1188 0 14967 0 39295 0 192993 0 0 0 MARGARET BURKE DIR.,ENROLLMENT MANAGEMENT 134241 0 0 0 270 0 9533 0 13834 0 157878 0 0 0 PART I, LINE 1A WILLIAM CRISSMAN, HEAD OF SCHOOL, RECEIVED THE FOLLOWING BENEFITS AND THE AMOUNTS ARE REPORTED IN SCHEUDLE J, PART II: - DISCRETIONARY BUDGET ACCOUNT TO SPEND ON SCHOOL RELATED EXPENSES, $3,499 IN FY22. - ON-CAMPUS HOUSING AS A CONTRACTUAL REQUIRMENT FOR HIS JOB AT TENACRE, ESTIMATED $60,000 FOR THE TAX YEAR. - HOUSE CLEANING SERVICES, THE SCHOOL PAID $3,900 IN FY22. 144537 NEED-BASED SCHOLARSHIPS FINANCIAL AID FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE & CONTROLLER AND ASSISTANT DIRECTOR OF FINANCE & HR ADMINISTRATION GATHERED THE INFORMATION AND PREPARED THE 990 INFORMATION PACKAGE FOR THE SCHOOL'S AUDIT AND TAX FIRM, CBIZ MHM, LLC. THE DIRECTOR OF FINANCE & CONTROLLER REVIEWED AND APPROVED THE DATA SUBMITTED IN PREPARATION FOR THE TAX RETURN. IT IS THEN SHARED WITH THE TENACRE FINANCE COMMITTEE WHICH SERVES AS THE SCHOOL'S AUDIT COMMITTEE PRIOR TO SIGNING AND FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAT THE SCHOOL CIRCULATES AND COLLECTS SIGNED CONFLICT OF INTEREST POLICIES FORM EACH MEMBER OF THE BOARD OF TRUSTEES. ANY ISSUES THAT ARISE ARE DISCUSSED AND APPROVED BY THE GOVERNANCE COMMITTEE. A TRUSTEE SHALL ABSTAIN FROM AND NOT PARTICIPATE IN THE DISCUSSION OF THE BOARD OF TRUSTEES OR COMMITTEE AT WHICH THE CONTRACT OR TRANSACTION INVOLVING SUCH TRUSTEE IS BEING CONSIDERED, AND SHALL NOT, UNLESS REQUESTED, VOTE UPON SUCH MATTTER. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL HAS A COMPENSATION COMMITTEE WHICH INCLUDES THE BOARD PRESIDENT, TREASURER, BENEFITS COMMITTEE CHAIR AND APPOINTED TRUSTEES. THE COMPENSATION/GOVERNANCE COMMITTEE OF THE TENACRE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE APROVED THE COMPENSATION OF THE HEAD OF SCHOOL WHICH IS RECORDED IN A MULTI-YEAR CONTRACT BETWEEN THE SCHOOL AND THE HEAD OF SCHOOL. 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE BIS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART I, LINE 6: TENACRE HAS VOLUNTEERS, PRIMARILY CURRENT PARENTS, PAST PARENTS AND FORMER EMPLOYEES, AS WELL AS OTHER, SERVING ON A VARIETY OF SCHOOL COMMITTEES. THE COMMITTEES INCLUDE BOARD DIVERSITY, FINANCE, DEVELOPMENT, HEALTH & SAFTY, SUNSHINE, TENACRE ART GALLERY, TPA, ORCHARDFEST, INVESTMENT, BENEFITS, COMPENSATION, ENRICHMENT, AMONG OTHERS. DANA- TENACRE TRUST 78 BENVENUE STREET WELLESLEY MA 02482 HOLDER OF TITLE TO PROPERTY MA TENACRE COUNTRY DAY SCHOOL T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: DANA- TENACRE TRUST DIRECT CONTROLLING ENTITY: TENACRE COUNTRY DAY SCHOOL CORPORATION