2019-10-11T11:28:26-05:00 2019-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2018-07-01 050259101 THE WHEELER SCHOOL WHEE 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KATHLEEN WILSON DIRECTOR OF FINANCE 4014218100 2019-10-08 1 JOHN TOSCANO P00358542 9592007000 2019-10-08 209.59.242.22 2019-10-08 15:18:39 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3A16AF227DFFBEB6A54D665AEE301AB9EC7A606C 2018 2020-03-31 21:24:44Z ALLISON GAINES PELL 216 HOPE STREET PROVIDENCE RI 029062246 35112332 0 X WWW.WHEELERSCHOOL.ORG X 1889 RI THE WHEELER SCHOOL IS A CO-ED INDEPENDENT DAY SCHOOL FOR NURSERY THROUGH 12TH GRADE STUDENTS. 22 21 572 491 0 4191 3292579 1707401 29671651 30385977 974389 1495850 810991 836391 34749610 34425619 3985740 4142373 0 0 20906143 21562718 0 0 941810 7844224 7858667 32736107 33563758 2013503 861861 93905296 115682357 7256364 27570347 86648932 88112010 WHEELER IS AN INDEPENDENT, COLLEGE PREPARATORY DAY SCHOOL SERVING STUDENTS NURSERY THROUGH GRADE 12 WHOSE MISSION IS DERIVED FROM THE IDEAL OF ITS FOUNDER, MARY C WHEELER, "TO LEARN OUR POWERS AND BE ANSWERABLE FOR THEIR USE." 0 0 25276218 4142373 30070819 PROVIDING EDUCATIONAL SERVICES TO STUDENTS ATTENDING NURSERY THROUGH 12TH GRADE. THE SCHOOL ENROLLED 797 STUDENTS FOR THE YEAR OF WHICH 98 STUDENTS GRADUATED FROM THE CLASS OF 2019 AND 100% OF THOSE GRADUATING PURSUED A COLLEGE EDUCATION. ADMINISTRATION, FACULTY AND STAFF PARTICIPATED IN SCHOOL SUPPORTED PROFESSIONAL DEVELOPMENT PROGRAMS. A STRONG VOLUNTEER GROUP OF PARENTS AND ALUMNI HELPED THE SCHOOL IN ITS FUNDRAISING AND ADMISSIONS ACTIVITIES. A MAJOR RENOVATION OF HOPE BUILDING, HOME TO MIDDLE SCHOOL GRADES 6 THROUGH 8, ADMINISTRATIVE OFFICES AND DINING SERVICES BEGAN JUNE 2018 AND IS EXPECTED TO BE COMPLETED BY SEPTEMBER 2019. 460508 619384 WHEELER SUMMER PROGRAMS PROVIDES EDUCATIONAL, ENRICHMENT AND ATHLETIC BASED PROGRAMMING THAT INTRODUCES CHILDREN TO THE WHEELER SCHOOL AND ITS VARIOUS OFFERINGS. THE 2018 SUMMER CAMP ENROLLED AND AVERAGE OF 180 CAMPERS PER WEEK FOR AN 11 WEEK CAMP SEASON. THE GOAL OF CAMP IS TO EXTEND PROGRAMMING INTO THE SUMMER MONTHS FOR OUR STUDENTS AND INTRODUCE NEW FAMILIES TO WHEELER. WHEELER SUMMER PROGRAMS PROVIDES NON-TUITION REVENUE TO SUPPORT ANNUAL OPERATIONS. 186836 298190 DAYCARE AND AFTER SCHOOL PROGRAMS SERVICE WHEELER STUDENTS IN NURSERY THROUGH GRADE 8. OPTIONS ARE AVAILABLE EVERY SCHOOL DAY FROM 11:30 AM TO 3:00 PM AND FROM THE END OF THE SCHOOL DAY UNTIL 5:30 PM. APPROXIMATELY 75 STUDENTS WERE ENROLLED PER DAY IN AGE APPROPRIATE ACTIVITIES. 25923562 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 52 0 1 572 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 MA X KATHLEEN WILSON 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KONIQUE BALLAH BOARD MEMBER 2.00 X 0 0 0 JACKY BESHAR VICE PRESIDENT 2.00 X X 0 0 0 CAROL CIMILLUCA BOARD MEMBER 2.00 X 0 0 0 JENNIFER COOKE BOARD MEMBER 2.00 X 0 0 0 STUART FELDMAN BOARD MEMBER 2.00 X 0 0 0 ANNE-MARIE FINK BOARD MEMBER 2.00 X 0 0 0 BARBARA GAINES BOARD MEMBER 2.00 X 0 0 0 PEYTON GIBSON BOARD MEMBER 2.00 X 0 0 0 JAMES KASE VICE CHAIR 2.00 X X 0 0 0 JANE LINDEN BOARD MEMBER 2.00 X 0 0 0 JAMES LOUSARARIAN PRESIDENT 5.00 X X 0 0 0 LISA MARTIESIAN BOARD MEMBER 2.00 X 0 0 0 JAYASHREE NIMAGADDA BOARD MEMBER 2.00 X 0 0 0 UTIBE OFFIONG BOARD MEMBER 2.00 X 0 0 0 JUDITH REMONDI BOARD MEMBER 2.00 X 0 0 0 STEPHEN ROSA BOARD MEMBER 2.00 X 0 0 0 ALISIA ST FLORIAN VICE CHAIR 2.00 X X 0 0 0 KENNETH SHIMBERG BOARD MEMBER 2.00 X 0 0 0 REBECCA SPENCER BOARD MEMBER 2.00 X 0 0 0 ABBOTT STRANAHAN SECRETARY 5.00 X X 0 0 0 KENNETH VOLPE TREASURER 2.00 X X 0 0 0 LYNN WILLIAMS BOARD MEMBER 2.00 X 0 0 0 ALLISON GAINES PELL HEAD OF SCHOOL 50.00 X 417291 0 44166 KATHLEEN WILSON ASST TREASURER/DIRECTOR OF FINANCE 50.00 X 172445 0 32281 LAURIE FLYNN ASST SECRETARY/DIRECTOR OF COMMUNICATIONS 50.00 X 105572 0 15635 GARY ESPOSITO DIRECTOR OF OPERATIONS 50.00 X 234897 0 37552 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 50.00 X 156552 0 20127 MARK HARRIS DIRECTOR OF AERIE PROGRAM 50.00 X 134541 0 35837 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 50.00 X 143815 0 18760 DANN HAHN HEAD OF LOWER SCHOOL 50.00 X 132245 0 31553 DAN MILLER FORMER HEAD OF SCHOOL 50.00 X 130185 0 0 1627543 0 235911 17 1 1 0 SITE SPECIFIC LLC 141 GANO STREET PROVIDENCE RI 02906 BUILDING CONSTRUCTION/RENOVATION 2206884 GREEN ACRES LANDSCAPE & CONSTRUCTION COM 21 MALBONE STREET LAKEVILLE MA 02347 LANDSCAPING & CONSTRUCTION SERVICES 1540074 SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 210936018 CAFETERIA & SPECIAL EVENTS CATERING 620093 TREMBLAY'S BUS COMPANY INC 284 MYRTLE STREET NEW BEDFORD MA 02746 TRANSPORTATION SERVICES 192960 PERKINS WILL 225 FRANKLIN STREET SUITE 1100 BOSTON MA 02110 CONSULTANTS FOR MASTER PLANNING 117634 5 152370 1555031 65571 1707401 TUITION AND FEES 611710 29468403 29468403 SUMMER CAMP 713990 619384 619384 DAYCARE AND AFTER SCHOOL PROGRAMS 624410 298190 298190 30385977 975982 975982 182633 0 182633 182633 182633 1060361 540493 519868 519868 519868 20550 152370 95046 -74496 -74496 65700 51174 14526 14526 AUXILIARY PROGRAM SEVICES 611710 587890 587890 OTHER INCOME 900099 125838 125838 713728 34425619 30988393 0 1729825 4142373 4142373 795372 642840 152532 15029938 12135260 2500968 393710 910961 731649 147658 31654 3677931 2868911 667285 141735 1148516 869685 233653 45178 272490 272490 53508 53508 43898 43898 1164192 727368 403576 33248 66481 10049 52973 3459 648999 280189 305928 62882 87581 42679 44902 513257 438053 75204 33404 7331 21436 4637 18268 18268 64233 64233 2514822 2137599 377223 210402 178842 31560 STUDENT SERVICES AND AC 381643 381643 MISCELLANEOUS 215579 110767 103265 1547 PROFESSIONAL DEVELOPMEN 197238 11312 178140 7786 ACADEMICS 193498 193498 1179174 592121 523611 63442 33563758 25923562 6698386 941810 1535021 792832 2486458 1294564 1869628 1078955 1450134 22576894 10260 67644 75719 75922 525276 543751 70949477 25896553 42580088 45052924 42143722 41078764 1228990 3120107 93905296 115682357 1601969 1955515 2728152 24044340 2508505 1102009 43494 38983 374244 429500 7256364 27570347 X 52379412 54238134 14228069 13637561 20041451 20236315 86648932 88112010 93905296 115682357 861861 601217 0 X X 0 1 X 1 0 X 2393498 1865860 2294761 3292578 1707401 11554098 2393498 1865860 2294761 3292578 1707401 11554098 5135393 6418705 638278 683669 647798 929691 1160415 4059851 250520 135400 60490 24100 146389 616899 16230848 148048161 0.39550 0.65500 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLENEOUS REVENUE - 2014 AMOUNT: $ 250,520. 2015 AMOUNT: $ 135,400. 2016 AMOUNT: $ 60,490. 2017 AMOUNT: $ 24,100. 2018 AMOUNT: $ 146,389. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 42124767 125564 2039520 956418 504233 42829200 36879331 2974292 3582535 894642 416749 42124767 31451343 1793811 4840792 1206615 36879331 31672217 1245860 -321046 1145688 31451343 30763152 505390 1428520 1024845 31672217 0.23990 0.47250 0.28760 0 0 496702 496702 62880418 21050287 41830131 3393501 3150462 243039 4178856 1695804 2483052 45052924 ENROLLMENT DEPOSITS 429500 429500 X 30986785 601217 -4142373 -3541156 34527941 43898 -146220 -102322 34425619 29523707 146220 146220 29377487 43898 4142373 4186271 33563758 PART IV, LINE 2B: STUDENT RAISED FUNDS ARE HELD BY THE SCHOOL. PART V, LINE 4: ENDOWMENT FUNDS INTENDED PURPOSES ARE: GENERAL OPERATIONS, LIBRARY, FACULTY SALARY, MISCELLANEOUS SUPPORT OF SCHOOL ACTIVITIES, PROFESSIONAL DEVELOPMENT, BREAKTHOUGH PROVIDENCE, AND FINANCIAL AND MINORITY AID. PART X, LINE 2: THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2019 OR 2018. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2016 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE SCHOOL HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -4,142,373. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE -51,174. FUNDRAISING EXPENSES -95,046. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE 51,174. FUNDRAISING EXPENSES 95,046. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 4,142,373. 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 POLICY IS DESCRIBED ON THE SCHOOL'S WEBSITE, IN THE PARENT DIRECTORY, ON EVERY APPLICATION FOR ADMISSIONS, IN EVERY ISSUE OF THE SCHOOL'S COMMUNITY MAGAZINE, ON THE OPEN HOUSE FLYERS, AND IN THE BOSTON GLOBE WITH OTHER ASSOCIATION OF INDEPENDENT SCHOOL'S IN NEW ENGLAND (AISNE) MEMBER SCHOOLS. WHEELER'S NIGHT OUT 172920 152370 20550 9266 52331 800 32649 172920 152370 20550 9266 52331 800 32649 95046 -74496 1 FINANCIAL AID 196 4090734 FAIR MARKET VALUE FINANCIAL AID GRANTED TO STUDENTS WHO HAVE DEMONSTRATED NEED VIA THE COMPLETION OF A FINANCIAL AID APPLICATION AND SUBMISSION OF SUPPORTING DOCUMENTS. EDUCATIONAL FEES AND BOOKS 86 51639 FAIR MARKET VALUE FINANCIAL SUPPORT TOWARDS FEES AND BOOK COSTS GRANTED TO THOSE STUDENTS WHO HAVE DEMONSTRATED NEED OF AT LEAST 60% PART I, LINE 2: THE TUITION, BOOKS, EDUCATIONAL FEES AND RECREATION ARE ALL USED DIRECTLY AT THE SCHOOL. THE ACCOUNTING SYSTEM MAINTAINS THE FINANCIAL RECORDS BY STUDENT TO ENSURE THE GRANTS ARE USED BY THE APPROPRIATE STUDENT. THE TUITION, ETC. IS NONREFUNDABLE. THEREFORE, ANY UNUSED GRANT WOULD REMAIN WITHIN THE SCHOOL. X 1 1 X X X X X 1 0 0 0 0 0 0 0 1 0 ALLISON GAINES PELL HEAD OF SCHOOL 417291 0 0 0 0 0 19250 0 24916 0 461457 0 0 0 KATHLEEN WILSON ASST TREASURER/DIRECTOR OF FINANCE 172445 0 0 0 0 0 12166 0 20115 0 204726 0 0 0 GARY ESPOSITO DIRECTOR OF OPERATIONS 234897 0 0 0 0 0 16597 0 20955 0 272449 0 0 0 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 156552 0 0 0 0 0 11025 0 9102 0 176679 0 0 0 MARK HARRIS DIRECTOR OF AERIE PROGRAM 134541 0 0 0 0 0 10102 0 25735 0 170378 0 0 0 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 143815 0 0 0 0 0 10102 0 8658 0 162575 0 0 0 DANN HAHN HEAD OF LOWER SCHOOL 132245 0 0 0 0 0 10102 0 21451 0 163798 0 0 0 DAN MILLER FORMER HEAD OF SCHOOL 0 0 0 0 130185 0 0 0 0 0 130185 0 0 0 PART I, LINE 1A HEAD OF SCHOOL ALLISON GAINES PELL, AS A CONDITION OF EMPLOYMENT IN ORDER TO PROPERLY DISCHARGE HER RESPONSIBILITIES, AND FOR THE CONVENIENCE OF THE SCHOOL, IS REQUIRED TO MAINTAIN HER RESIDENCE IN A LOCAL HOME WHICH IS CONTIGUOUS TO CAMPUS AND IS OWNED BY THE SCHOOL. PART I, LINE 4A DAN MILLER FORMER HEAD OF SCHOOL RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $130,185. THIS AMOUNT WAS INCLUDED IN HIS 2018 W2. PART I, LINE 8 EFFECTIVE JULY 1, 2017, ALLISON GAINES PELL ENTERED INTO AN EMPLOYMENT AGREEMENT WITH THE SCHOOL TO SERVE AS ITS HEAD OF SCHOOL. A RI HEALTH AND EDUCATIONAL BUILDING CORP SERIES 2013B 521300173 2013-09-18 4000000 CONSTRUCTION OF COMMUNITY AND PERFORMING ARTS CENTER 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2013-08-01 3271200 0 0 0 A 3668219 4000000 4000000 0 0 1 1 B 2542706 3271200 3271200 2013 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 A 1 B 1 16700 FINANCIAL AID FINANCIAL AID FORM 990 SCHEDULE L PART III THE AMOUNTS ON PART III ARE NOT INCLUDED ON PART VII OF THE FORM 990. X 1 30346 FAIR MARKET VALUE X AUCTION ITEMS 14 35225 FMV 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE SCHOOL MAINTAINS AN ACCOUNT WITH A FINANCIAL INSTITUTION WHICH IS USED TO LIQUIDATE CONTRIBUTED SECURITIES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WITH CONTRIBUTOR NAMES AND ADDRESSES OMITTED ON SCHEDULE B, IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. ADDITIONALLY, THE FORM IS PRESENTED BY OUR AUDITORS TO THE EXECUTIVE/FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WHO SUBSEQUENTLY APPROVES THE FORM 990 AND COMMUNICATES TO THE ENTIRE BOARD OF TRUSTEES THAT THEY APPROVED THE FORM 990 FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY ALONG WITH ALL BOARD POLICIES ARE DISTRIBUTED AND EXPLAINED TO ALL NEW BOARD MEMBERS AT THE ANNUAL BOARD OF TRUSTEES ORIENTATION. THE DOCUMENTATION INCLUDES A DETAIL EXPLANATION OF THE POLICY AND ACTIONS TO BE TAKEN IF A CONFLICT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15 DURING THE FISCAL YEAR 2016/2017 THE SCHOOL CONDUCTED A NATIONAL SEARCH FOR THE NEXT HEAD OF SCHOOL. A SEARCH COMMITTEE, INCLUDING SEVERAL BOARD MEMBERS, WAS ORGANIZED AND A RECRUITING FIRM SPECIALIZING IN CONDUCTING SEARCHES FOR SCHOOL HEADS WAS HIRED. THE SEARCH PROCESS CONDUCTED BY THE RECRUITING FIRM INCLUDED A COMPILATION OF COMPARABLE COMPENSATION DATA FOR THE HEAD OF SCHOOL POSITION. A FORMAL COMPENSATION PACKAGE WAS PREPARED AND OFFERED TO THE TOP CANDIDATE WHO ACCEPTED THE OFFER. THE NEW HEAD OF SCHOOL ACCEPTED A 3 YEAR AGREEMENT. THE HEAD OF SCHOOL IS AUTHORIZED BY THE BOARD OF TRUSTEES TO SET COMPENSATION LEVELS FOR ALL OTHER EMPLOYEES. THE SALARY "POOL" FOR EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD ANNUALLY AS PART OF THE ANNUAL OPERATING BUDGET APPROVAL PROCESS. THE ACTUAL COMPENSATION LEVEL ASSIGNED TO EACH EMPLOYEE IS BASED ON BENCHMARK STATISTICS OBTAINED ANNUALLY FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND INDEX BENCHMARK DATA ON SIMILARLY SIZED SCHOOLS. THERE WAS A 4% INCREASE TO THE SALARY POOL IN THE 2018/2019 FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES MADE TO THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.