2017-11-15T09:41:00-06:00 2017-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2016-07-01 050259101 The Wheeler School WHEE 4014218100 216 HOPE STREET PROVIDENCE RI 029062246 KATHLEEN WILSON director of finance 4014218100 2017-10-30 1 JOHN TOSCANO P00358542 9592007000 209.3.217.20 2017-10-30 14:23:08 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 896C1F5B5D42EC59A37A0D46A5820AA48C1A79ED 2016 2017-02-10 21:41:12Z allison gaines pell 216 HOPE STREET PROVIDENCE RI 029062246 34074405 0 X WWW.WHEELERSCHOOL.ORG X 1889 RI FOUNDED IN 1889, THE WHEELER SCHOOL IS AN INDEPENDENT DAY SCHOOL FOR GIRLS AND BOYS FROM NURSERY THROUGH GRADE TWELVE IN PROVIDENCE, RHODE ISLAND. 23 23 676 250 0 0 1865860 2294761 27939489 29142174 465596 611049 852751 910516 31123696 32958500 3722110 3888514 0 0 19185619 20340713 0 18492 1324073 7293182 7252492 30200911 31500211 922785 1458289 86232004 90903545 9998910 8906388 76233094 81997157 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 23423687 3888514 29130640 EDUCATIONAL SERVICES TO STUDENTS ATTENDING NURSERY THROUGH 12TH GRADE. THE SCHOOL ENROLLED 828 STUDENTS FOR THE YEAR OF WHICH 92 STUDENTS GRADUATED FROM THE CLASS OF 2017 AND 100% OF THOSE GRADUATING PURSUED A COLLEGE EDUCATION. ADMINISTRATION AND FACULTY PARTICIPATED IN SCHOOL SUPPORTED PROFESSIONAL DEVELOPMENT PROGRAMS. A STRONG VOLUNTEER GROUP OF PARENTS AND ALUMNI HELPED THE SCHOOL IN ITS FUNDRAISING AND ADMISSIONS ACTIVITIES. THE BOARD OF TRUSTEES CONDUCTED A SEARCH FOR A NEW HEAD OF SCHOOL TO START THE 2017-2018 SCHOOL YEAR AND PLANNING WAS UNDERWAY TO EMBARK ON A MAJOR RENOVATION OF HOPE BUILDING HOME, TO MIDDLE SCHOOL GRADES 6 TO 8, ADMINISTRATIVE OFFICES, AND DINING SERVICES. 341346 411089 SUMMER CAMP - WHEELER summer PROVIDES EDUCATIONAL, ENRICHMENT, AND ATHLETIC BASED PROGRAMMING DURING THE SUMMER THAT INTRODUCES CHILDREN TO THE WHEELER SCHOOL AND EXPERIENCES. tHE 2016 SUMMER CAMP ENROLLED AN AVERAGE OF 155 CAMPERS PER WEEK FOR AN 8 WEEK CAMP PERIOD. THE GOAL OF CAMP IS TO INTRODUCE NEW FAMILIES TO WHEELER AND PROVIDE NON-TUITION REVENUE TO SUPPORT THE ANNUAL OPERATIONS. 163784 350452 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 60 STUDENTS WERE ENROLLED PER DAY IN AGE APPROPRIATE ACTIVITIES. 23928817 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 52 0 1 676 1 0 0 0 0 0 0 0 0 0 0 X 23 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 STUART FELDMAN BOARD MEMBER 2.00 X 0 0 0 BARBARA GAINES 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 RITA NOWAK BOARD MEMBER 2.00 X 0 0 0 UTIBE OFFIONG BOARD MEMBER 2.00 X 0 0 0 MARK PELSON 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 ALISIA ST FLORIAN 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 ABBOT STRANAHAN SECRETARY 5.00 X 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 DAN MILLER HEAD OF SCHOOL 50.00 X 405080 0 118339 GARY ESPOSITO ass't treasurer/BUSINESS MANAGER 50.00 X 218074 0 37675 LAURIE FLYNN ASS'T SECRETARY/DIR OF PUBLIC RELATIONS 50.00 X 94175 0 15224 PATRICIA MCLAUGHLIN DIRECTOR OF INSTITUTIONAL advancement 50.00 X 168810 0 19552 KATHLEEN WILSON DIRECTOR OF FINANCE 50.00 X 148654 0 35382 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 50.00 X 142569 0 23615 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 50.00 X 133871 0 17106 MARK HARRIS DIRECTOR OF AERIE PROGRAM 50.00 X 126248 0 31906 1437481 0 298799 13 0 1 0 SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 21093 DINING SERVICES 645924 SITE SPECIFIC LLC 141 Gano Street PROVIDENCE RI 02906 building renovations 436505 Advanced Electrical Corporation 33 Appian Way Smithfield RI 02917 Building Renovations 358126 Spino Brothers Inc 356 George Washington Hwy smithfield RI 02917 Masonry Work 247728 TA Dumas & Co LLC 4537A Old Post Road Charlestown RI 02813 roofing 221764 7 2294761 97393 2294761 TUITION AND FEES 611710 28381820 28381820 SUMMER CAMP 713990 409902 409902 DAYCARE 624410 350452 350452 29142174 547779 547779 100019 0 100019 100019 100019 1145689 1080672 1747 65017 -1747 63270 63270 50393 33486 16907 16907 AUXILIARY PROGRAMS 611710 733100 733100 MISCELLANEOUS 900099 60490 60490 793590 32958500 29892181 0 771558 3888514 3888514 820183 575535 244648 14236 14236 14019963 10976427 2478924 564612 886471 672190 172306 41975 3548627 3117047 327596 103984 1051233 726473 266642 58118 54557 54557 45850 45850 18492 18492 52769 52769 1139255 720946 414147 4162 75757 5825 69932 607151 250693 273967 82491 51143 29442 21701 451270 24355 424689 2226 23849 6610 14992 2247 16043 13026 3017 143443 143443 2485483 2112661 372822 204497 173822 30675 STUDENT SERVICES AND AC 330031 330031 MISCELLANEOUS 219492 122349 94230 2913 TRANSPORTATION 197653 197653 ACADEMICS 177937 177937 976312 381606 469450 125256 31500211 23928817 6247321 1324073 1674778 1134724 3113494 3652185 2323616 2648245 1257513 1366060 16216 27360 71824 76466 507858 490323 65248608 21490435 44659962 43758173 32020120 36779076 586623 970933 86232004 90903545 1730875 1786370 2242270 2453198 5406912 3974485 60392 56708 558461 635627 9998910 8906388 X 47883531 50897630 11127840 13240171 17221723 17859356 76233094 81997157 86232004 90903545 1458289 4305774 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 31451343 1793912 4840792 1206615 36879432 31672217 1245860 -321046 1145688 31451343 30763152 505390 1428520 1024845 31672217 25996262 403072 5315287 896674 76795 30741152 22348117 689236 3760427 735377 66141 25996262 0.23000 0.48400 0.28600 0 0 332315 332315 59857490 18787247 41070243 3318652 1978735 1339917 1740151 724453 1015698 43758173 ENROLLMENT DEPOSITS 378500 DEFERRED COMPENSATION 257127 635627 X 33356477 4305774 -3888514 417260 32939217 52769 -33486 19283 32958500 27592414 33486 33486 27558928 52769 3888514 3941283 31500211 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, 2017 or 2016. The School's Federal information returns prior to fiscal year 2014 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 -3,888,514. Part XI, Line 4b - Other Adjustments: COST OF SALES - BOOKSTORE -33,486. Part XII, Line 2d - Other Adjustments: COST OF SALES - BOOKSTORE 33,486. Part XII, Line 4b - Other Adjustments: FINANCIAL AID 3,888,514. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 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, AND ON THE OPEN HOUSE FLYERS. X X X 1 chase solutions po box 1116 centerville MA 02632 prospect research - fundraising counsel 0 0 11760 -11760 robert burdenski 2736 n hampden ct chicago IL 60614 annual fund strategy - fundraising counsel 0 0 6732 -6732 18492 -18492 1 FINANCIAL AID 208 3832469 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 89 56045 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 0 0 0 0 0 0 0 0 0 DAN MILLER HEAD OF SCHOOL 405080 0 0 0 0 0 35173 0 83166 0 523419 0 0 0 GARY ESPOSITO ass't treasurer/BUSINESS MANAGER 218074 0 0 0 0 0 15456 0 22220 0 255750 0 0 0 PATRICIA MCLAUGHLIN DIRECTOR OF INSTITUTIONAL advancemen 168810 0 0 0 0 0 11854 0 7699 0 188363 0 0 0 KATHLEEN WILSON DIRECTOR OF FINANCE 148654 0 0 0 0 0 10500 0 24882 0 184036 0 0 0 JUDITH POIRIER ASSISTANT HEAD OF SCHOOL 142569 0 0 0 0 0 10267 0 13348 0 166184 0 0 0 NEELTJE HENNEMAN HEAD OF UPPER SCHOOL 133871 0 0 0 0 0 9408 0 7698 0 150977 0 0 0 MARK HARRIS DIRECTOR OF AERIE PROGRAM 126248 0 0 0 0 0 9408 0 22499 0 158155 0 0 0 Part I, Line 1a DAN MILLER AS HEAD OF SCHOOL, AS A CONDITION OF EMPLOYMENT IN ORDER TO PROPERLY DISCHARGE HIS RESPONSIBILITIES, AND FOR THE CONVENIENCE OF THE SCHOOL, IS REQUIRED TO MAINTAIN HIS RESIDENCE IN A local home which is contiguous to campus and is OWNED BY THE 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 1611795 4000000 4000000 0 0 1 1 B 1637122 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 JOANNA F MILLER SPOUSE OF HEAD OF SCHOOL 14236 part-time TEACHER AT SCHOOL 0 megan devendorf daughter of business manager 27500 summer curriculum coordinator 0 X 7 97393 fair market value 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 THE BOARD OF TRUSTEES, AS REPRESENTED BY THE EXECUTIVE COMMITTEE, OBTAINED COMPENSATION COMPARABILITY DATA FOR THE HEAD'S POSITION. THE MEMBERS WHO PARTICIPATED DID NOT HAVE ANY PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENT. THE COMPARABILITY DATA WAS THE 2014-2015 HEAD SALARY AND EMPLOYEE BENEFITS, INCLUDING DEFERRED COMPENSATION, FROM THE BENCHMARK/INDEX GROUP SCHOOLS. THE DATA WAS REVIEWED AND THE COMMITTEE RECOMMENDED COMPENSATION LEVELS. THE COMMITTEE THEN APPROVED A 2 YEAR CONTRACT. FOR OTHER EMPLOYEES, IN HIS CAPACITY AS THE CHIEF EXECUTIVE OFFICER, THE HEAD OF SCHOOL IS AUTHORIZED BY THE BOARD TO SET COMPENSATION LEVELS FOR ALL EMPLOYEES EXCLUDING HIMSELF. 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 2016/2017 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.