2018-11-05T10:35:31-06:00 2018-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2017-07-01 050259101 THE WHEELER SCHOOL WHEE 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KATHLEEN WILSON DIRECTOR OF FINANCE 4014218100 2018-11-02 1 JOHN TOSCANO P00358542 9592007000 2018-09-24 209.3.217.20 2018-11-02 15:09:38 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 896C1F5B5D42EC59A37A0D46A5820AA48C1A79ED 2017 2018-06-14 16:35:46Z ALLISON GAINES PELL 216 HOPE STREET PROVIDENCE RI 029062246 38911807 0 X WWW.WHEELERSCHOOL.ORG X 1889 RI THE WHEELER SCHOOL IS A CO-ED INDEPENDENT DAY SCHOOL FOR NURSERY THROUGH 12TH GRADE STUDENTS. 25 23 580 148 0 0 2294761 3292579 29142174 29671651 611049 974389 910516 810991 32958500 34749610 3888514 3985740 0 0 20340713 20906143 18492 0 1590935 7252492 7844224 31500211 32736107 1458289 2013503 90903545 93905296 8906388 7256364 81997157 86648932 X FOUNDED IN 1889, THE WHEELER SCHOOL IS AN INDEPENDENT DAY SCHOOL FOR GIRLS AND BOYS FROM NURSERY THROUGH GRADE TWELVE IN PROVIDENCE, RHODE ISLAND. CENTRAL TO THE SCHOOL'S PHILOSOPHY IS THE ASSUMPTION THAT ALL OF US, STUDENTS AND TEACHERS ALIKE, CAN AND SHOULD CONTRIBUTE TO AND DRAW FROM THE EXTRAORDINARY ENERGY AND VITALITY WHICH IS CHARACTERISTIC OF THIS COMMUNITY. ALTHOUGH PREPARATION FOR COLLEGE IS A PRIMARY GOAL OF THE UPPER SCHOOL, OUR PROGRAM IN ALL DIVISIONS IS INTENDED TO BE BOTH ACADEMICALLY RIGOROUS AND DEVELOPMENTALLY APPROPRIATE. 0 0 23903958 3985740 29625644 PROVIDING EDUCATIONAL SERVICES TO STUDENTS ATTENDING NURSERY THROUGH 12TH GRADE. THE SCHOOL ENROLLED 804 STUDENTS FOR THE YEAR OF WHICH 88 STUDENTS GRADUATED FROM THE CLASS OF 2018 AND 99% 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. 443756 436182 WHEELER SUMMER PROGRAMS PROVIDES EDUCATIONAL, ENRICHMENT AND ATHLETIC BASED PROGRAMMING THAT INTRODUCES CHILDREN TO THE WHEELER SCHOOL AND ITS VARIOUS OFFERINGS. THE 2017 SUMMER CAMP ENROLLED AND AVERAGE OF 150 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. 190734 306874 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. 24538448 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 0 0 0 0 0 0 0 0 0 1 34 0 1 580 1 0 0 0 0 0 0 0 0 0 0 X 25 23 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 COOKKE 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 BOARD MEMBER 2.00 X 0 0 0 JANE LINDEN BOARD MEMBER 2.00 X 0 0 0 JAMES LOUSARARIAN PRESIDENT 5.00 X X 0 0 0 JAYASHREE NIMMAGADDA 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 RONALD ROTONDO BOARD MEMBER 2.00 X 0 0 0 KENNETH SHIMBERG BOARD MEMBER 2.00 X 0 0 0 REBECCA SPENCER BOARD MEMBER 2.00 X 0 0 0 ALISIA STFLORIAN BOARD MEMBER 2.00 X 0 0 0 ABBOT STRANAHAN SECRETARY 5.00 X X 0 0 0 LESLIE TENTE BOARD MEMBER 5.00 X 0 0 0 RAYMOND URITESCU BOARD MEMBER 2.00 X 0 0 0 AL VERRECCHIA BOARD MEMBER 2.00 X 0 0 0 KENNETH VOLPE BOARD MEMBER 2.00 X 0 0 0 CLIFFORD WHITE TREASURER 5.00 X X 0 0 0 LYNN WILLIAMS BOARD MEMBER 2.00 X 0 0 0 ALLISON GAINES PELL HEAD OF SCHOOL 50.00 X 240327 0 51486 KATHLEEN WILSON ASST TREASURER/DIRECTOR OF FINANCE 50.00 X 161356 0 35182 LAURIE FLYNN ASST SECRETARY/DIRECTOR OF COMMUNICATIONS 50.00 X 101196 0 17710 GARY ESPOSITO DIRECTOR OF OPERATIONS 50.00 X 226296 0 39222 PATRICIA MCLAUGHLIN DIRECTOR OF INSTITUTIONAL 50.00 X 171485 0 21789 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 50.00 X 150970 0 20893 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 50.00 X 138755 0 19497 MARK HARRIS DIRECTOR OF AERIE PROGRAM 50.00 X 129928 0 34854 DAN MILLER FORMER HEAD OF SCHOOL 50.00 X 404397 0 72928 1724710 0 313561 16 1 1 0 SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 21093 DINING SERVICES AND CATERING 676865 SITE SPECIFIC LLC 141 GANO STREET PROVIDENCE RI 02906 DESIGN BUILD & CONSTRUCTION 371494 TREMBLAY'S BUS CO LLC 284 MYRTLE STREET NEW BEDFORD MA 02746 SCHOOLWIDE TRANSPORTATION SERVICES 230916 ROBERT H LOARD COMPANY 220 CHAPEL ROAD MANCHESTER CT 06040 FURNITURE & ARCHITECTURAL SERVICES 209312 GREEN ACRES LANDSCAPE & CONSTRUCTION CO 21 MALBONE ST LAKEVILLE MA 02347 LANDSCAPING & CONSTRUCTION SERVICES 168085 8 239974 3052605 21444 3292579 TUITION AND FEES 611710 28928595 28928595 SUMMER CAMP 713990 436182 436182 DAYCARE AND AFTER SCHOOL PROGRAMS 624410 306874 306874 29671651 811188 811188 118503 0 118503 118503 118503 4189861 3990221 36439 199640 -36439 163201 163201 24100 239974 97257 -73157 -73157 60954 38280 22674 22674 OTHER INCOME 611710 742971 742971 742971 34749610 30437296 0 1019735 3985740 3985740 785389 632417 152972 349652 349652 14303028 11611288 1962610 729130 870476 682650 139952 47874 3431082 2632294 598260 200528 1166516 861998 235559 68959 119788 119788 58050 58050 42732 42732 1169467 788188 349369 31910 65174 6024 59150 638397 291983 299404 47010 53931 47424 6507 486643 11220 475266 157 25479 1753 17349 6377 17290 16195 1095 104711 104711 2486089 2113176 372913 205378 174571 30807 STUDENT SERVICES AND AC 360857 360857 CULTIVATION AND STEWARD 222948 222948 ACADEMICS 219986 219986 MISCELLANEOUS 213293 94988 115210 3095 1354011 654308 679973 19730 32736107 24538448 6606724 1590935 1134724 1535021 3652185 2486458 2648245 1869628 1366060 1450134 27360 10260 76466 75719 490323 525276 66292612 23712524 43758173 42580088 36779076 42143722 970933 1228990 90903545 93905296 1786370 1601969 2453198 2728152 3974485 2508505 56708 43494 635627 374244 8906388 7256364 X 50897630 52379412 13240171 14228069 17859356 20041451 81997157 86648932 90903545 93905296 2013503 2638272 0 X X 0 1 X 1 0 X 6432547 2393498 1865860 2294761 3292578 16279244 6432547 2393498 1865860 2294761 3292578 16279244 2893833 13385411 612875 638278 683669 647798 929691 3512311 105944 250520 135400 60490 92696 645050 20436605 143544247 0.65500 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLENEOUS REVENUE - 2013 AMOUNT: $ 105,944. 2014 AMOUNT: $ 250,520. 2015 AMOUNT: $ 135,400. 2016 AMOUNT: $ 60,490. 2017 AMOUNT: $ 92,696. 0 1 X 36879331 2974292 3582535 894642 416749 42124767 31451343 1793811 4840792 1206615 36879331 31672217 1245860 -321046 1145688 31451343 30763152 505390 1428520 1024845 31672217 25996262 403072 5315287 896674 76795 30741152 0.23900 0.47600 0.28500 0 0 332315 332315 60570577 20729829 39840748 3519269 2183334 1335935 1870451 799361 1071090 42580088 ENROLLMENT DEPOSITS 374244 374244 X 33494947 2638272 -3985740 -1347468 34842415 42732 -135537 -92805 34749610 28843172 135537 135537 28707635 42732 3985740 4028472 32736107 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, 2018 OR 2017. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2015 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 -3,985,740. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE -38,280. FUNDRAISING EXPENSES -97,257. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES - BOOKSTORE 38,280. FUNDRAISING EXPENSES 97,257. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,985,740. 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 264074 239974 24100 305 3750 20463 750 71989 264074 239974 24100 305 3750 20463 750 71989 97257 -73157 1 FINANCIAL AID 206 3940005 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 79 45735 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 240327 0 0 0 0 0 8167 0 43319 0 291813 0 0 0 KATHLEEN WILSON ASST TREASURER/DIRECTOR OF FINANCE 161356 0 0 0 0 0 11403 0 23779 0 196538 0 0 0 GARY ESPOSITO DIRECTOR OF OPERATIONS 226296 0 0 0 0 0 16016 0 23206 0 265518 0 0 0 PATRICIA MCLAUGHLIN DIRECTOR OF INSTITUTIONAL 171485 0 0 0 0 0 12040 0 9749 0 193274 0 0 0 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 150970 0 0 0 0 0 10639 0 10254 0 171863 0 0 0 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 138755 0 0 0 0 0 9749 0 9748 0 158252 0 0 0 MARK HARRIS DIRECTOR OF AERIE PROGRAM 129928 0 0 0 0 0 9749 0 25105 0 164782 0 0 0 DAN MILLER FORMER HEAD OF SCHOOL 208809 0 0 0 195588 0 28988 0 43940 0 477325 0 101403 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 $94,185. THIS AMOUNT WAS INCLUDED IN HIS 2017 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 2640007 4000000 4000000 0 0 1 1 B 2089914 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 39440 FINANCIAL AID FINANCIAL AID 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 2017/2018 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.