2018-02-06T07:01:30-08:00 2017-06-30 990 2016-07-01 042104775 Andover Newton Theological School ANDO 6179641100 210 Herrick Road Newton Centre MA 02459 Brian D Boyce CFO 2018-02-06 2016 2021-01-29 14:40:06Z 38922665 false false X www.ants.edu X 1807 MA Graduate Theological School training and preparing men and women for Christian ministry in the church and the world. 25 24 120 40 0 1133718 1611357 2679455 1728225 250521 16809478 1797959 3865573 5861653 24014633 1170543 823641 0 3770041 3051434 0 335647 3756898 4809473 8697482 8684548 -2835829 15330085 29966679 37058394 11680362 1235226 18286317 35823168 Graduate Theological School training and preparing men and women for Christian ministry in the church and the world. false false 3201225 823641 1728225 Professional education - a graduate school of theology training and preparing men and women for Christian ministry in the church and the world with approximately 100 students and a full time faculty of 15. 3201225 true true false false false false false false false true false false false false false true true false true false false false false false false false false false true true false false false false false false false false false false false true false false false false false false false false false true 39 0 true 120 true false false false false false false false false 0 false false false false false false false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false MA X Brian D Boyce 6178312389 210 Herrick Road Newton MA 02459 John Y Campbell Treasurer 1.00 0.00 X 0 0 0 Edward R Bedrosian Treasurer 1.00 0.00 X X 0 0 0 Linda S Campanella Vice Chair 1.00 0.00 X X 0 0 0 David J Blair Trustee 1.00 0.00 X 0 0 0 Reverend Martin BCopenhaver President 35.00 0.00 X X 88288 0 123206 Reverend Jeffrey L Brown Trustee 1.00 0.00 X 0 0 0 Reverend Dr Willard W Ashley Trustee 1.00 0.00 X 0 0 0 Hannah E Kane Secretary 1.00 0.00 X X 0 0 0 William S Holt MD Trustee 1.00 0.00 X 0 0 0 James Dana Trustee 1.00 0.00 X 0 0 0 Peter H Nee Trustee 1.00 0.00 X 0 0 0 Brent Newberry Trustee 1.00 0.00 X 0 0 0 Sylvia G Ferrell-Jones Trustee 1.00 0.00 X 0 0 0 David Smith Trustee 1.00 0.00 X 0 0 0 Reverend Gregory G Groover Trustee 1.00 0.00 X 0 0 0 Dr Manuel A Navia Trustee 1.00 0.00 X 0 0 0 Reverend James P Sherblom Chair of Board 1.00 0.00 X X 0 0 0 Reverend Linda Harper Smith Trustee 1.00 0.00 X 0 0 0 Reverend Judith L Swahnberg Trustee 1.00 0.00 X 0 0 0 Reverend Bernard Wilson Trustee 1.00 0.00 X 0 0 0 Reverend Dr Thomas D Wintle Trustee 1.00 0.00 X 0 0 0 Kathryn W Windsor Trustee 1.00 0.00 X 0 0 0 Margaret Boles Fitzgerald Trustee 1.00 0.00 X 0 0 0 Anya Phillips Thomas Trustee 1.00 0.00 X 0 0 0 Kathi H Blair Trustee 1.00 0.00 X 0 0 0 Brian D Boyce CFO 35.00 0.00 X 70142 0 14445 Sarah Drummond Vice President 35.00 0.00 X 61727 0 23947 Nancy Nienhuis Vice President 35.00 0.00 X 114016 0 21133 Peter Chinetti Consultant 35.00 0.00 X 106847 0 5838 441020 188569 2 false true false Boston Common Asset Management 200 State Street - 7th Floor Boston MA 02109 Investment Manager 129592 McCall & Almy 1 Post Office Square Boston MA 02109 Real Estate Advisory 894750 Rose Chinitz & Rose 1 Beacon St Boston MA 02108 Legal 237473 3 1611357 29633 1611357 Program income 611710 4511 4511 Tuition and fees 611600 1723714 1723714 1728225 317896 317896 0 0 3697744 3697744 3697744 3697744 2443763 28955851 2451927 12456105 -8164 16499746 16491582 16491582 0 0 0 Food Service 722210 44299 44299 Other Revenue 900099 123530 123530 167829 24014633 1728225 20675051 0 823641 823641 0 0 450099 69333 337689 43077 0 2120759 1183284 855752 81723 128527 44428 81212 2887 218751 108836 100244 9671 133298 60335 68561 4402 0 332176 332176 64222 64222 0 0 0 425569 38987 346336 40246 0 78316 55078 21093 2145 0 0 1827907 1827907 56927 22157 23800 10970 0 0 508802 508802 0 140299 140299 117798 117798 Yale Div.Sch. Affiliate Charge 540678 518965 21713 Funded expenses 294903 196065 196 98642 Equipment rental/maintenance 126261 1086 125175 Fees 111640 111640 183975 79030 84774 20171 8684548 3201225 5147676 335647 442995 2031445 145640 0 216942 88620 307445 26023 0 0 176731 15098171 0 260997 155685 11138998 0 16457398 18691389 0 0 109406 0 710127 967061 29966679 37058394 334242 1138422 2915390 96804 8000000 430730 11680362 1235226 X 966149 16757625 2472364 3887704 14847804 15177839 18286317 35823168 29966679 37058394 X 15330085 1966338 -129592 370020 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17612561 29325 2145889 -923000 18864775 18439901 216884 -154224 -890000 17612561 18612551 635790 9560 -818000 18439901 17155574 482889 1940793 -783000 183705 18612551 14021830 2625321 1196423 -688000 17155574 0.16000 0.77000 0.07000 false false false X 25527350 1966338 -453621 1512717 24014633 24014633 7860907 7860907 823641 823641 8684548 Part X : FIN48 Footnote The School is qualified under Section 501 (c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes. The School is subject to federal and state income taxes on unrelated business income.The School follows the FASB guidance, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. It also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management believes that the School has no material uncertainties with income taxes. With few exceptions, the School is no longer subject to income tax examinations by the US, federal, state or local tax authorities for fiscal years before 2014.The School accounts for interest and penalties related to uncertain tax positions as a part of tax expense. There were no interest or penalties accrued at June 30, 2017 and 2016. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial aid $823641 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Andover Newton includes its policy on nondiscrimination in all of its school catalogues. All prospective students, entering students and interested persons are given catalogues. The policies are also posted on the website. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true 0 0 Financial Aid 99 823641 Grantmaker's Description of How Grants are Used All grants made by the School are to its students to cover costs of tuition and related expenses. All students who apply for scholarship or financial aid must complete the Federal Student Aid Application (FAFSA) to determine eligibility. X true false X false false false false false false false false false false Reverend Martin BCopenhaver President 88288 33526 89680 211494 Part I, Line 1a: Relevant information in regards to selections on 1a. Andover Newton provides non-taxable housing allowances to those faculty and administrators that are ordained ministers in accordance with Section 107 of the Internal Revenue Code. X 4 29633 false false false Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee Under the by-laws of the School, the Executive Committee consists of the Chair, the Vice Chair, the Secretary, the Treasurer and such other Trustees as are elected annually by majority vote of the Board of Trustees. The President of the School is an ex-officio member of the Executive Committee. The Executive Commmittee's primary function is to discuss and determine the agenda for all regularly scheduled meetings of the Board of Trustees. In addition, the Executive Committee shall have and may exercise all of the powers and authority of the Board of Trustees except that the Executive Committee shall have no power when a meeting of the Board of Trustees is in session, provided that the exercise of such powers and authority is not contrary to the charter, bylaws or the instrucions of the Board of Trustees and further provided that the Executive Committee shall not have the power to elect or appoint officers of the Board or to fix the terms of office, to authorize the sale and conveyance of any real property of the School, to fill faculty vacancies beyond the time of the next annual meeting, to award tenure to members of the faculty, or to award academic degrees. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 was emailed to management and Board of Trustees for their review. Once reviewed and questions were addressed the Form 990 is filed with the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Conflict of Interest and Disclosure Policy applies to active members of the Board of Trustees and designated Senior Officers, including the President, the Vice President for Academic Affairs and Dean of the Faculty, the Director of Institutional Advancement, the Dean of Students and the Chief Financial Officer.Disclosure is required for any condition, situation, or circumstance involving a personal, business, beneficial, or other relationship which creates or could be perceived as creating a conflict with the fiduciary duty owed to the School by a Trustee or designated Senior Officer.Active Trustees and designated Senior Officers of the School are required to identify annually any personal, familial, or business relationship with any person, organization, or entity having substantial business, beneficial, or other relationship with the School which creates a real or apparent conflict with his or her fiduciary duty to the School.Disclosure shall be made annually on a disclosure form which will be held in confidence and reviewed annually by the Executive Committee. Active Trustees and designated Senior Officers are nevertheless expected to disclose any new condition, situation, or circumstance which creates a real or apparent conflict of interest as soon after it arises as practicable.Active Trustees, or designated Senior Officers, who have declared a real or apparent conflict of interest shall refrain from consideration of and voting on matters related, or reasonably perceived as related, to their disclosed interests. This restriction on participation shall obtain unless the Board requests participation for particular reasons. The minutes of the Board meeting shall record that the individual did not participate in the discussions, deliberations or decisions of the Board with respect to the contract, relationship, individual or organization in question. If a vote is taken, the Board member shall not vote, and the minutes of the Board meeting shall record this fact.The Board may follow other or additional procedures as the Board of Trustees or President may deem appropriate in particular circumstances. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Trustees reviews and approves the President's compensation annually. The committee uses comparability data obtained from other peer independent school public IRS Form 990 filings. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The President reviews the performance evaluations of officers to make a determination of the officer's compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Organization makes its governing documents, policies, financial statements and a public disclosure copy of Form 990 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 B is available via Guidestar and the Massachusetts Attorney General's Office websites. Other Changes In Net Assets Or Fund Balances - Other Decreases = -$0 Other Changes In Net Assets Or Fund Balances - Other Increases 1 = $0 Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of perpetual trusts = $377941 Other Changes In Net Assets Or Fund Balances - Other Decreases Decrease in Value of Split-Interest Agreements = -$7921