2023-12-11T15:28:35+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 351019540 STANLEY CLARK SCHOOL INC STAN 5742914200 3123 MIAMI STREET SOUTH BEND IN 46614 Ann Gazdick agazdick@stanleyclark.org 2023-12-11 true ANN GAZDICK 999009999 Jennifer Burke P01342224 3128997000 2022 2023-04-26 12:10:37Z BEN OTTENWELLER 3123 MIAMI STREET SOUTH BEND IN 46614 12691851 false X www.stanleyclark.org X 1958 IN To inspire and challenge students to achieve excellence in academics, the arts, athletics and character in a nurturing environment that fosters critical thinking, creativity, accountability to self and others and the discovery of each student's strengths and passions. 17 17 113 100 0 0 1074787 351576 6285553 6363089 575546 -69080 66330 381984 8002216 7027569 1184025 1151900 0 3873469 4295500 0 125054 1896727 2078010 6954221 7525410 1047995 -497841 17809537 17824915 1295125 1241777 16514412 16583138 The mission of The Stanley Clark School is to inspire and challenge students to achieve excellence in academics, the arts, athletics and character in a nurturing environment that fosters critical thinking, creativity, accountability to self and others and the discovery of each student's strengths and passions. false false 5950184 1151900 6391259 AT THE STANLEY CLARK SCHOOL (SCS) WE VALUE: - PROVIDING AN OUTSTANDING EDUCATION BY INTEGRATING COMPREHENSIVE PROGRAMS OF EXCELLENCE IN ACADEMICS, THE ARTS, PHYSICAL EDUCATION/ATHLETICS AND CHARACTER DEVELOPMENT; - PREPARING STUDENTS FOR HIGHER EDUCATION BY DEVELOPING PERSONAL RESPONSIBILITY FOR STUDY SKILLS, CRITICAL THINKING, AND LIFE-LONG LEARNING; - ADMITTING AND RETAINING STUDENTS WHO ARE CAPABLE OF MEETING OUR HIGH ACADEMIC AND BEHAVIORAL EXPECTATIONS SO THAT ALL STUDENTS ARE ENRICHED; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF LEADERSHIP QUALITIES; - PROVIDING OPPORTUNITIES FOR STUDENTS TO DISCOVER AND PURSUE THEIR INTERESTS AND TALENTS; - CREATING A NURTURING ENVIRONMENT BY ACTIVELY PROMOTING EMPATHY, MUTUAL RESPECT, AND SERVICE TO OTHERS; - ENCOURAGING WISE DECISION-MAKING SKILLS AND THE ABILITY TO MAKE HEALTHY CHOICES; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF HEALTHY SELF-ESTEEM BASED ON AUTHENTIC STUDENT ACCOMPLISHMENTS AND ACHIEVEMENTS; - CREATING DIVERSITY OF CULTURE, RELIGION, ETHNICITY AND SOCIO-ECONOMIC BACKGROUND; AND - FOSTERING THE PARTNERSHIP OF FACULTY, ADMINISTRATION, PARENTS AND STUDENTS AS CRUCIAL TO THE ACHIEVEMENT OF MUTUAL GOALS. THE STANLEY CLARK SCHOOL (SCS) STUDENTS EXCEL IN STANDARDIZED TESTING WITH MOST CLASSES SCORING IN THE 90TH PERCENTILE OR ABOVE. THEY ARE PREPARED TO EXCEL IN HIGH SCHOOL, IN COLLEGE AND IN LIFE - ACADEMICALLY AND PERSONALLY. THEY LEAVE SCS WITH THE ABILITY TO SOLVE PROBLEMS, BE IMAGINATIVE THINKERS, ENTHUSIASTIC LEARNERS AND ADEPT IN EXPRESSING THEIR INDIVIDUAL POINT OF VIEW. THE ARTS ARE ALSO AN INTEGRAL PART OF THE CURRICULUM - AND DAILY LIFE - AT SCS, BEGINNING WITH PRESCHOOL AND CONTINUING THROUGH MIDDLE SCHOOL. THE SCHOOL'S EXTENSIVE ARTS PROGRAM ENHANCES EACH STUDENT'S INHERENT CREATIVE ABILITIES AND FOSTERS THE ABILITY TO PRESENT THEMSELVES AND THEIR WORK WITH CONFIDENCE. "WORK HARD, PLAY HARD" APTLY DESCRIBES A DAY AT SCS. PHYSICAL EDUCATION AND ATHLETICS ARE AN IMPORTANT PART OF EACH STUDENT'S EXPERIENCE. SCS LEARNING IN DEED IS A SERVICE-LEARNING INITIATIVE THAT ENGAGES STUDENTS FROM PRESCHOOL THROUGH EIGHTH GRADE IN HANDS-ON, MEANINGFUL COMMUNITY SERVICE PROJECTS. SCS LEARNING IN DEED COMBINES SERVICE AND LEARNING OBJECTIVES TO: - MEET REAL, DEFINED NEEDS IN OUR COMMUNITY, - PROMOTE STUDENT REFLECTION, - ACQUIRE VALUES, SKILLS, AND PRACTICAL KNOWLEDGE, AND - BRING TO LIFE CIVIC RESPONSIBILITY WHILE GAINING A DEEPER UNDERSTANDING OF THEMSELVES AND THEIR COMMUNITY. THERE WERE 352 STUDENTS ENROLLED AT SCS FOR THE 2022-23 SCHOOL YEAR. THE STUDENTS COME FROM COMMUNITIES IN AND AROUND SOUTH BEND SUCH AS GRANGER, MISHAWAKA, ELKHART, GOSHEN, PLYMOUTH AND LAPORTE. AN ATTRIBUTE OF THE SCHOOL THAT AFFECTS THE STUDENT POPULATION IS THE LOYALTY OF THE ALUMNI FAMILIES. FOR EXAMPLE, THERE ARE CURRENTLY 43 STUDENTS AT STANLEY CLARK WHO ARE CHILDREN OF ALUMNI, A TESTAMENT TO THE LIFE IMPACT OF THE SCS EXPERIENCE ON ITS GRADUATES. 5950184 true true false false false false false false true true false false false true true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 25 0 true 113 true false false false false false true true false false false false false false X 17 17 false false false false false false false true true false false false true true true true true true true false IN X ANN M GAZDICK 5742914200 3123 MIAMI STREET South Bend IN 46614 ERIN HOFFMANN HARDING VICE-PRESIDENT 1.0 X X 0 0 0 JENNIFER MILLAR TREASURER 1.0 X X 0 0 0 Matthew Kahn SECRETARY 1.0 X X 0 0 0 MICKI KIDDER PRESIDENT 1.0 X X 0 0 0 ANITA THOMPSON TRUSTEE 1.0 X 0 0 0 Ashley Martin TRUSTEE 1.0 X 0 0 0 BIL MURRAY TRUSTEE 1.0 X 0 0 0 ED JORDANICH TRUSTEE 1.0 X 0 0 0 ERNESTINE M RACLIN TRUSTEE, PRESIDENT EMERITUS 1.0 X 0 0 0 LARRY SWANK II TRUSTEE 1.0 X 0 0 0 Laura Smith TRUSTEE 1.0 X 0 0 0 NITESH CHAWLA TRUSTEE 1.0 X 0 0 0 PATRICK FITZGERALD TRUSTEE 1.0 X 0 0 0 PATTY BROTHERSON TRUSTEE 1.0 X 0 0 0 PAULYN CHURCH TRUSTEE 1.0 X 0 0 0 QUYNH DEW TRUSTEE 1.0 X 0 0 0 STEPHANIE SCHURZ TRUSTEE 1.0 X 0 0 0 SUNJAY AGTEY TRUSTEE 1.0 X 0 0 0 ANN M GAZDICK Director of Finance 40.0 X 125023 0 15511 BENJAMIN OTTENWELLER HEAD OF SCHOOL 40.0 X 105305 0 17141 TARA GROVE Assistant Head of School & Director of Middle School 40.0 X 128340 0 31507 MELISSA GRUBB HEAD OF SCHOOL/ASSISTANT SECRETARY, EX-OFFICIO (THROUGH MAY 2021) 0.0 X 157420 0 0 516088 0 64159 4 true true false 0 17900 333676 5500 351576 Tuition 611000 6051913 6051913 SUMMER PROGRAMS 611710 141619 141619 Extended Day 611710 97587 97587 Transportation 611710 67370 67370 Admissions Testing 611710 4600 4600 0 0 0 0 6363089 216382 216382 9774 9774 0 9774 9774 5284992 12500 5540962 41992 -255970 -29492 -285462 -285462 425368 17900 81328 344040 344040 Miscellaneous 900099 28170 28170 0 0 0 0 28170 7027569 6391259 0 284734 1151900 1151900 353847 62968 290879 3152102 2543306 530936 77860 129508 94278 31345 3885 400128 292188 107800 140 259915 178693 75225 5997 819 819 39242 39242 23430 23430 0 0 0 0 101610 38000 40290 23320 75167 74977 190 37230 37230 166444 166444 1681 1681 567092 567092 51084 4731 46353 EDUCATIONAL EXPENSE 489265 456789 32476 TRANSPORTATION AND MAINTENANCE 269868 269868 PROFESSIONAL DEVELOPMENT AND other employee related 169597 26046 143551 85481 58970 12849 13662 7525410 5950184 1450172 125054 535311 383072 1307082 149375 1011689 751262 15857 28051 0 0 0 0 79533 152606 19170506 11489595 5907208 7680911 8806156 8530299 0 0 146701 149339 17809537 17824915 509070 500181 769524 725856 0 0 16531 15740 1295125 1241777 X 9221665 11088639 7292747 5494499 16514412 16583138 17809537 17824915 X -497841 665429 -98862 X false true X true false X 3541425 1253232 872646 1074787 351576 7093666 0 0 3541425 1253232 872646 1074787 351576 7093666 1856947 5236719 125708 153353 115939 159380 226156 780536 0 0 0 0 0 0 42802 6288 16805 118179 453538 637612 8511814 29218142 0.6152 0.6565 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING EVENT INCOME, COLUMN A - 24058.0, COLUMN B - 1299.0, COLUMN C - 8125.0, COLUMN D - 98662.0, COLUMN E - 425368.0, COLUMN F - 557512.0; DESCRIPTION - OTHER INCOME, COLUMN A - 18744.0, COLUMN B - 4989.0, COLUMN C - 8680.0, COLUMN D - 19517.0, COLUMN E - 28170.0, COLUMN F - 80100.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6773431 25538 603798 293000 7109767 7505591 551888 -786048 498000 6773431 6193865 108227 1451599 248100 7505591 5870490 335602 256117 268344 6193865 5124664 722032 257094 233300 5870490 0.4266 0.4013 0.1721 false false 360127 360127 17656091 10761694 6894397 869440 539063 330377 284848 188838 96010 7680911 Other liabilities 15740 15740 X 6421690 665429 -98862 566567 5855123 23430 1149016 1172446 7027569 6352964 2884 2884 6350080 23430 1151900 1175330 7525410 Schedule D, Part V, Line 4 Intended uses of endowment funds The organization's endowment funds are intended to supplement the school's operations, i.e. compensation, financial aid, professional development, etc. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The School is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The School's Form 990 has not been subject to examination by the Internal Revenue Service or the state of Indiana for the last three years. The School does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The School recognizes interest and/or penalties related to income tax matters in income tax expense. The School did not have any amounts accrued for interest and penalties at June 30, 2023 and 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 INCREASE IN CSV OF LIFE INSURANCE POLICIES - 2638 uncollectible pledges - -101500 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements financial aid - 1151900 fundraising event expenses - -2884 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 fundraising event expenses - 2884 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements financial aid - 1151900 true true true true true true true false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The school's non-discrimination policy states: "The Stanley Clark School does not discriminate on the basis of race, color, national or ethnic origin, gender, or sexual orientation in administration of its educational policies, admissions policies, scholarship programs and athletic or other school-administered programs." KALEIDOSCOPE 414826 14280 400546 2682 41242 9362 22344 5K RUN 28442 3620 24822 243 1100 4355 0 443268 17900 425368 2682 41485 10462 26699 81328 344040 true FINANCIAL AID/TUITION ASSISTANCE 123 1151900 0 n/a n/a Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial applications and tax Form 1040, including supplemental schedules, are required from all students requesting assistance. The Head of School, Director of Finance and Director of Enrollment Management (administration) review and approve all award allocations. All funds are credited to the students' accounts to ensure proper use. X true true X X X true true false false false false false false false TARA GROVE Assistant Head of School & Director of Middle School 128340 0 0 0 0 0 6475 0 25032 0 159847 0 0 0 MELISSA GRUBB HEAD OF SCHOOL/ASSISTANT SECRETARY, EX-OFFICIO (THROUGH MAY 2021) 0 0 0 0 157420 0 0 0 0 0 157420 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The Head of School, Ben Ottenweller, received a housing allowance totaling $17,500 during calendar year 2022. This benefit was treated as taxable compensation to Dr. Ottenweller. Schedule J, Part I, Line 4a Severance or change-of-control payment MELISSA GRUBB (through 5/31/2021) received a transition payment of $117,420 during calendar year 2022. This amount is included in Schedule J, Part II, Column (B)(iii). Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FORMER HEAD OF SCHOOL, MELISSA GRUBB, PARTICIPATED IN A SECTION 457(F) NONQUALIFIED RETIREMENT PLAN prior to her departure in 2021. There were no contributions into this plan during calendar year 2022. Distributions out of this plan during calendar year 2022 totaled $40,000. This amount is included in Schedule J, Part II, Column (B)(iii). Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of the President, Vice President, Secretary, Treasurer, and the Chair of each Standing Committee. The Head of the School, ex-officio, and such other Trustees of the Board as may be appointed to the Executive Committee shall be non-voting for the purposes of this committee. A quorum of the Executive Committee shall be necessary in order to transact business. A quorum shall consist of a majority of the officers and the Chairs of the Standing Committees. The Executive Committee shall have the power to act for the Board of Trustees between meetings. None of its acts shall conflict with action taken by the Board. Executive Committee actions shall be reported to the Board at its next meeting. The Executive Committee shall present in writing nominations for the Committee on Trustees to the Board of Trustees at the Annual Meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the Form 990, with the exception of a redacted Schedule B for the purpose of preserving the confidentiality of our donors, is presented by our tax advisors to the organization's Finance Committee. Once the Finance Committee reviews, a final draft, excluding Schedule B, is provided to each member of the organization's governing body at a regularly scheduled board meeting. Once reviewed and approved by the governing body, it is then filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest statements are completed by all board members and officers annually and kept on file by the Head of school's assistant. The Board chair and Head of school review the statements for potential conflicts. In the event of a conflict the member does not participate in the deliberations of the transaction. Form 990, Part VI, Line 15a Process to establish compensation of top management official An evaluation of the Head of School is performed on an annual basis by the executive committee of the board of trustees. Comparability data is obtained from the National Association of Independent Schools (NAIS) salary comparisons. Written documentation approving any changes in compensation is performed by the Board Chair. The Head of School's performance and fiscal year salary are reviewed and approved at the beginning of the fiscal period. In addition, the Head of School's employment contract is renewed, approved, and signed annually by the board chair. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President of the Board of Trustees and the Head of School review the compensation of the Director of Finance on an annual basis . Comparability data is obtained from the National Association of Independent Schools (NAIS) Salary Comparisons. Written documentation approving any changes in compensation is performed by the Board Chair. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part XI, Line 9 Other changes in net assets or fund balances increase in csv of life insurance policies - 2638; uncollectible pledges - -101500;