2019-11-13T10:29:37-06:00 2019-06-30 061009205 BLUM SHAPIRO & COMPANY PC ONE INTERNATIONAL PLACE 16TH FLOOR BOSTON MA 02110 990 2018-07-01 041975990 THE WILLISTON NORTHAMPTON SCHOOL WILL 4135293279 19 PAYSON AVENUE EASTHAMPTON MA 010272213 CHARLES B MCCULLAGH JR CFO/ASST. TREASURER 4135293279 2019-11-01 1 LAURA J KENNEY P00202198 6177170831 2019-10-31 64.251.63.131 2019-11-01 09:13:26 ED P C2A8F68C24BA4106533A6CD8C72FD917E7C6626D 212D4AA7D86991E97AAA9C7923B382683810470F 2018 2020-03-31 21:24:44Z CHARLES B MCCULLAGH JR 19 PAYSON AVENUE EASTHAMPTON MA 010272213 69449798 0 X WWW.WILLISTON.COM X 1841 MA TO OPERATE AN INNOVATIVE PRIVATE SCHOOL THAT EDUCATES YOUNG MINDS AND PREPARES THEM TO THRIVE IN A GLOBAL SOCIETY. 25 24 284 170 1023247 0 7723548 7406720 24670361 25704684 391219 844509 1387907 1465652 34173035 35421565 6325103 6290654 0 0 16064274 16170296 14900 14430 2620369 10342790 10740045 32747067 33215425 1425968 2206140 86701545 89250957 38554525 38092313 48147020 51158644 X THE WILLISTON NORTHAMPTON SCHOOL INSPIRES STUDENTS TO LIVE WITH PURPOSE, PASSION AND INTEGRITY. THE SCHOOL'S PHILOSOPHY COMPRISES THE TENENTS OF RESPECT FOR SELF AND OTHERS, RESPONSIBILITY AND TRUST, AND HONESTY AND INTEGRITY. THE SCHOOL'S VALUES ARE ENCAPSULATED BY THESE TENENTS: ACADEMIC EXCELLENCE, INDIVIDUALITY, RESPONSIBILITY, COMMUNITY AND COLLABORATION. 0 0 21317028 31762 26137160 PROVIDE A SECONDARY EDUCATION FOR STUDENTS GRADES 7-12. WILLISTON IS A BOARDING SCHOOL WITH A DAY STUDENT POPULATION. ENROLLMENT IS APPROXIMATELY 491. IN ADDITION, WILLISTON PROVIDES STUDENT SERVICES SUCH AS FOOD SERVICE, HEALTH SERVICE, STUDENT PUBLICATIONS AND A VARIETY OF CLUBS AND ACTIVITIES FOR THE STUDENTS. WILLISTON ALSO PROVIDES SUPPLEMENTARY SERVICES SUCH AS A CAMPUS STORE, A SNACK BAR, DAY CARE, ETC. 6066113 6066113 FINANCIAL ASSISTANCE TO STUDENTS AWARDED ON THE BASIS OF NEED ENABLES THE SCHOOL TO SERVE STUDENTS WHO OTHERWISE WOULD BE UNABLE TO ATTEND. 192779 192779 MERIT AID AND TUITION DISCOUNTS. 27575920 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 95 0 1 284 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 25 24 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA MD MI NH SC X CHARLES B MCCULLAGH JR 4135293261 19 PAYSON AVENUE EASTHAMPTON MA 01027 MARY E ALCOCK TRUSTEE 2.00 X 0 0 0 JOHN P BOOTH JR TRUSTEE 2.00 X 0 0 0 JAMES M BRENNAN SR TRUSTEE 2.00 X 0 0 0 DR R SCOTT COWAN TRUSTEE 2.00 X 0 0 0 CYRUS E DRIVER TRUSTEE 2.00 X 0 0 0 JESSE EATON TRUSTEE 2.00 X 0 0 0 WILLIAM V FOGG TRUSTEE 2.00 X 0 0 0 DR BRADLEY S FOSTER TRUSTEE 2.00 X 0 0 0 CLAIRE KELLEY HARDON TRUSTEE 2.00 X 0 0 0 CLAYTON T HARDON JR TRUSTEE 2.00 X 0 0 0 SUSAN E JACKSON TRUSTEE 2.00 X 0 0 0 RICHARD T MONOPOLI TRUSTEE 2.00 X 0 0 0 WILLIAM P MORRISON TRUSTEE 2.00 X 0 0 0 ALEX H PARK TRUSTEE 2.00 X 0 0 0 STEWART B REED TRUSTEE 2.00 X 0 0 0 WHITNEY F SMALL TRUSTEE 2.00 X 0 0 0 ANN SONNENFELD TRUSTEE 2.00 X 0 0 0 MIJANOU MALISE SPURDLE TRUSTEE 2.00 X 0 0 0 H REID STERRETT IV TRUSTEE 2.00 X 0 0 0 RICHARD S WAGMAN TRUSTEE 2.00 X 0 0 0 FRED ALLARDYCE SECRETARY 5.00 X X 0 0 0 DANIEL DECELLES TREASURER 5.00 X X 0 0 0 KEVIN R HOBEN VICE CHAIRMAN 5.00 X X 0 0 0 JOHN HAZEN WHITE JR CHAIRMAN 5.00 X X 0 0 0 ROBERT W HILL III HEAD OF SCHOOL 40.00 X X 342465 0 125151 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 40.00 X 237368 0 43911 ERIC YATES ASST. SECRETARY, CAO 40.00 X 161182 0 93580 PATRICK BURKE DIRECTOR OF ADVANCEMENT 40.00 X 136266 0 88126 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 40.00 X 119516 0 82213 KATHRYN NOBLE DEAN OF STUDENTS 40.00 X 108318 0 35410 ANN PICKRELL ASST. HEAD OF SCHOOL 40.00 X 128824 0 22911 GREGORY TULEJA ACADEMIC DEAN 40.00 X 109970 0 16282 1343909 0 507584 8 0 1 0 NEWFIELD CONSTRUCTION INC 225 NEWFIELD AVENUE HARTFORD CT 06106 GENERAL CONTRACTOR 5370374 SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 DINING SERVICES 2029519 AJ VIRGILIO CONSTRUCTION INC 86 SUMMIT LOCK ROAD WESTFIELD MA 01085 GENERAL CONTRACTOR 644942 FLANSBURGH ARCHITECTS 77 NORTH WASHINGTON STREET BOSTON MA 021141910 ARCHITECT 430573 RJM LANDSCAPING INC PO BOX 610 SOUTHAMPTON MA 01073 LANDSCAPER 357631 13 7406720 801087 7406720 TUITION, ROOM & BOARD 611600 25704684 25704684 25704684 839034 2868 836166 33014516 817559 33039698 786902 -25182 30657 5475 5475 214430 201633 12797 12797 AUXILIARY SERVICES 531120 1171714 151335 1020379 ANCILLARY SERVICES 611710 281141 281141 1452855 35421565 26137160 1023247 854438 31762 31762 6258892 6258892 1035580 268416 382587 384577 77110 77110 10288644 8369869 999711 919064 884835 676639 108960 99236 3080112 2355378 379292 345442 804015 614835 99008 90172 103223 103223 66121 66121 14430 14430 63533 63533 118711 59355 29678 29678 1031168 969298 51558 10312 217560 110616 15454 91490 912424 857679 45621 9124 2609589 2453014 130479 26096 302349 284209 15117 3023 FOOD 1998939 1988305 5451 5183 EQUIPMENT RENTAL & MAIN 692260 648819 36201 7240 AUXILIARY 173125 173125 0 0 OUTSIDE CONTRACTORS 152665 78270 28569 45826 2298378 1300329 458573 539476 33215425 27575920 3019136 2620369 4333 5649 7062129 6029581 6120377 7017801 35585 24831 49492 10447 309375 353662 661105 717181 78589258 40245857 34890008 38343401 30371231 35113697 7163906 1599441 34004 35266 86701545 89250957 2736773 2411269 9859493 9731518 23349249 22704286 258539 221609 2350471 3023631 38554525 38092313 X 16321598 18403930 11888391 11997722 19937031 20756992 48147020 51158644 86701545 89250957 X 2206140 789427 16057 X X 0 1 X 1 0 X 3163656 2756877 8584613 7723548 7406720 29635414 3163656 2756877 8584613 7723548 7406720 29635414 6450555 23184859 1736058 1821178 514322 700952 836166 5608676 173646 172202 183726 193380 214430 937384 36181474 122949156 0.64080 0.62850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2014 AMOUNT: $ 172,242. 2015 AMOUNT: $ 172,202. 2016 AMOUNT: $ 183,726. 2017 AMOUNT: $ 193,380. 2018 AMOUNT: $ 214,430. CAFETERIA SERVICES - 2014 AMOUNT: $ 1,404. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36657428 571139 1459432 714722 1994407 35978870 37420610 560685 2486777 633422 3177222 36657428 36638185 629700 3790004 622331 3014948 37420610 40900518 303590 -1014914 579803 2971206 36638185 43946417 962473 566046 483739 4090679 40900518 0.33130 0.55990 0.10880 0 0 1256654 1256654 53946661 25795772 28150889 10860940 5958861 4902079 12525003 8491224 4033779 38343401 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 334060 CAPITAL LEASE OBLIGATIONS 2026722 LINE OF CREDIT ON TAX EXEMPT BONDS 662849 3023631 30106257 789427 217690 1007117 29099140 63533 6258892 6322425 35421565 27094633 201633 201633 26893000 63533 6258892 6322425 33215425 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF APPROXIMATELY 250 INDIVIDUAL FUNDS FOR A VARIETY OF PURPOSES, INCLUDING INSTRUCTION, SCHOLARSHIPS, ADMINISTRATION, LIBRARY, BUILDINGS AND GROUNDS, PRIZES AND OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 201,633. CHANGE IN VALUE OF SPLIT INTERESTS 16,057. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,258,892. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 201,633. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 6,258,892. 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 WILLISTON NORTHAMPTON SCHOOL ADVERTISES IN BOTH INTERNAL AND EXTERNAL PUBLICATIONS ITS POLICY OF NONDISCRIMINATION ON THE BASIS OF RACE, RELIGION, NATIONAL ORIGIN, GENDER OR SEXUAL ORIENTATION. EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 80863 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 2967 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 5952 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES & FUNDRAISING RECRUITING & FUNDRAISING 6055 0 0 0 0 0 0 95837 0 95837 0 0 0 1 0 0 1 EMILY WILLISTON MEMORIAL LIBRARY 9 PARK ST EASTHAMPTON MA 01027 046054363 501(C)(3) 10000 CHARITABLE SUPPORT COOLEY DICKINSON HOSPITAL 30 LOCUST ST ROUTE 9 NORTHAMPTON MA 01060 042103561 501(C)(3) 5000 CHARITABLE SUPPORT CITY OF EASTHAMPTON - PARKS AND RECREATION DEPARTMENT 50 PAYSON AVE EASTHAMPTON MA 01027 501(C)(3) 10000 CHARITABLE SUPPORT 3 0 FINANCIAL AID 191 6013225 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION ADDITIONAL FINANCIAL AID 38 52888 FAIR MARKET VALUE BOOKS, SUPPLIES, INSURANCE, ETC. TUITION DISCOUNTS & MERIT AID 173 192779 FAIR MARKET VALUE ELIGIBLE STUDENTS RECEIVE A CREDIT ON TUITION PART I, LINE 2: FINANCIAL AID IS PROVIDED VIA A REDUCTION IN TUITION. PART III: AWARDING NEED BASED AID IS AN OBJECTIVE AND NONDISCRIMINATORY PROCESS BASED ON THE FINANCIAL NEED OF THE FAMILY BASED ON THEIR TAX RETURNS FOR THE PRIOR YEAR. MERIT AID IS USED ON A DISCRETIONARY BASIS AND ADDITIONAL AID IS RESERVED FOR USE FOR STUDENTS WHO ARE AT OR CLOSE TO FULL AID AWARDS TO HELP PROVIDE ASSISTANCE FOR INCIDENTAL CHARGES SUCH AS TUTORING, CLASS FEES, TRANSPORTATION, ETC. X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT W HILL III HEAD OF SCHOOL 342465 0 0 0 0 0 34087 0 91064 0 467616 0 0 0 CHARLES B MCCULLAGH JR ASST. TREASURER, CFO 237368 0 0 0 0 0 27540 0 16371 0 281279 0 0 0 ERIC YATES ASST. SECRETARY, CAO 161182 0 0 0 0 0 13512 0 80068 0 254762 0 0 0 PATRICK BURKE DIRECTOR OF ADVANCEMENT 136266 0 0 0 0 0 9881 0 78245 0 224392 0 0 0 CHRISTOPHER DIETRICH DIRECTOR OF ADMISSIONS 119516 0 0 0 0 0 10000 0 72213 0 201729 0 0 0 ANN PICKRELL ASST. HEAD OF SCHOOL 128824 0 0 0 0 0 13312 0 9599 0 151735 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF EMPLOYMENT. CLEANING SERVICES ARE PROVIDED BEFORE AND AFTER SCHOOL EVENTS HELD AT THE HEAD OF SCHOOL'S RESIDENCE. THESE ARE NOT TREATED AS TAXABLE INCOME. EMPLOYER-PROVIDED HOUSING IS ALSO TREATED AS A NON-TAXABLE BENEFIT TO ERIC YATES, CHRISTOPHER DIETRICH, PATRICK BURKE, AND KATHRYN NOBLE. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2018-05-17 23617686 TO REFUND PRIOR YEAR ISSUES; SERIES 2015 0 0 0 A 657798 23617686 23617686 1 0 1 1 A 0 0 1 1 0 0.02100 0.02100 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 MARTHA MCCULLAGH SPOUSE OF OFFICER 38800 EMPLOYMENT 0 KATHRYN HILL SPOUSE OF OFFICER 38310 EMPLOYMENT 0 X 41 801087 FMV - DATE OF GIFT 0 1 0 PART I, COLUMN (B): THE SCHOOL USES THE NUMBER OF CONTRIBUTIONS IN PART I, LINE 9, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 CLAYTON HARDON, JR AND CLAIRE HARDON ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS E-MAILED TO THE AUDIT COMMITTEE AND THERE IS A FOLLOW-UP MEETING VIA CONFERENCE CALL. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FORM 990, EXCLUDING SCHEDULE B - SCHEDULE OF CONTRIBUTORS, IS THEN PRESENTED TO THE FULL BOARD VIA E-MAIL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BUSINESS OFFICE FOLLOWS UP BY COLLECTING ANNUAL ACKNOWLEDGEMENTS BY BOARD MEMBERS THAT THEY HAVE RECEIVED AND UNDERSTAND THE CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. IF A TRUSTEE IS PRESENTED WITH A POTENTIAL CONFLICT OF INTEREST, THE CFO WOULD PERFORM A REVIEW AND DISCUSS WITH THE HEAD OF SCHOOL AND THE CURRENT BOARD CHAIR. THE BOARD CHAIR WOULD HANDLE THE DISCUSSION WITH THE PARTICULAR TRUSTEE REGARDING THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPARISON OF COMPENSATION WITH DATA COLLECTED FROM 40 PEER INSTITUITIONS IS USED. REASONABLE AND COMPETITIVE COMPENSATION ARE DETERMINED BASED ON THE DATA COLLECTED. THE EXECUTIVE COMMITTEE SERVES AS THE COMPENSATION COMMITTEE AND IS PROVIDED INFORMATION REGARDING OFFICER AND TOP FIVE COMPENSATION EVERY JANUARY FOR DICUSSION AND REVIEW. THEY VOTE AS A COMMITTEE EVERY MAY ON COMPENSATION FOR THESE EMPLOYEES AND THE VOTE IS DOCUMENTED IN COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTERESTS 16,057. FORM 990, PART XI, LINE 2C THE PROCESS OF OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. WORDS & MUSIC INC 19 PAYSON AVE EASTHAMPTON MA 01027 131486950 MUSIC PUBLISHING NY N/A C 307165 21971 1.00000 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 WORDS & MUSIC INC F 9263 DIVIDENDS RECEIVED