2017-05-08T09:54:59-05:00 2016-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2015-07-01 520584118 THE MARYLAND SCHOOL FOR THE BLIND MARY 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 DR MICHAEL J BINA PRESIDENT 4104445000 2017-04-29 1 Lori S Burghauser P00370694 4104031500 2017-04-29 2015 2021-01-29 14:40:06Z DR MICHAEL J BINA 3501 TAYLOR AVENUE BALTIMORE MD 21236 52387819 0 X www.marylandschoolfortheblind.org X 1853 MD TO EDUCATE AND FACILITATE FUNCTIONAL INDEPENDENCE FOR YOUTH WITH VISUAL IMPAIRMENTS. 16 16 477 20 0 0 12692174 18477008 27828977 29313779 5448123 1509421 10872 10872 45980146 49311080 0 0 0 0 22529784 23887722 72057 67939 486552 5857040 6264891 28458881 30220552 17521265 19090528 92152131 112898423 18848855 41328333 73303276 71570090 X As a statewide resource center, the School provides outreach, educational and residential services for students to reach their fullest potential by preparing them to be as successful, independent and well-rounded contributing members of their communities as possible. The Maryland School for the Blind, serving as an integral part of Maryland's special education continuum, will exceed student-achievement expectations by setting high standards and providing best-practice programs in state of the art facilities. To achieve its multiple responsibilities, the School is committed to safety, wellness, fairness, respect, personal responsibility, ethical standards and continuous improvement of program quality, professionalism, customer service and stewardship of funds. 0 0 10581026 11725512 THE MARYLAND SCHOOL FOR THE BLIND PROVIDES GENERAL AND FUNCTIONAL ACADEMIC PROGRAMS. THE GENERAL ACADEMIC PROGRAM SERVES STUDENTS WHO ARE ON AN ACADEMIC DIPLOMA TRACK AND DESIGNED TO ADDRESS LEARNING ISSUES AND FACILITATE A SUCCESSFUL RETURN TO THEIR LOCAL SCHOOL SYSTEM. THE FUNCTIONAL ACADEMIC PROGRAM IS COMPRISED OF PROGRAMS TO MEET THE EDUCATIONAL AND SOCIAL NEEDS OF THE STUDENTS WHO ARE BLIND AND VISUALLY IMPAIRED. IN THE SCHOOL'S GENERAL AND FUNCTIONAL ACADEMIC PROGRAMS, SERVICES WERE PROVIDED TO 109 STUDENTS, 57 OF WHICH WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO ADDITIONAL SCHOOLING or BECOME MEMBERS OF THE WORK FORCE UPON GRADUATION. 5518467 5569618 THE MARYLAND SCHOOL FOR THE BLIND'S PROGRAM FOR STUDENTS WHO ARE BLIND WITH MULTIPLE DISABLITIES SERVES STUDENTS WITH SEVERe AND PROFOUND DISABLITIES WITH EMPHASIS ON FUNCTIONAL AND LIFE SKILLS. THIS EDUCATIONAL PROGRAM TAKES INTO CONSIDERATION THE COMPLEX HEALTH AND PHYSICAL NEEDS OF EACH STUDENT, WHILE DEVELOPING AGE APPROPRIATE ADAPTIVE SKILLS TO INCREASE INDEPENDENCE. IN THE SCHOOL'S PROGRAM FOR STUDENTS WHO ARE BLIND WITH MULTIPLE DISABLITIES, SERVICES WERE PROVIDED TO 40 STUDENTS, OF WHICH 14 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO WORK OR A DAY PROGRAM. 5131992 6155893 THE MARYLAND SCHOOL FOR THE BLIND'S PROGRAM FOR STUDENTS WHO ARE BLIND WITH AUTISM SERVES STUDENTS WITH COMMUNICATION AND RELATING DISORDERS INCLUDING THOSE ON THE AUTISM SPECTRUM. EMPHASIS IS PLACED ON FUNCTIONAL LIFE SKILLS, COMMUNICATION AND LEARNING IS SUPPORTED IN A HIGHLY STRUCTURED, SENSORY CONTROLLED ENVIRONMENTS. IN THE SCHOOL'S PROGRAM FOR STUDENTS WHO ARE BLIND WITH AUTISM SERVICES WERE PROVIDED TO 35 STUDENTS, OF WHICH 23 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO WORK OR A DAY PROGRAM UPON GRADUATION. 5432296 5862756 OTHER PROGRAM SERVICES THAT FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. 5432296 5862756 26663781 1 1 0 1 0 1 1 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 42 0 477 1 0 0 0 0 0 0 1 4 0 0 1 0 X 16 16 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X Katrina Smith 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 EDWARD J VEILLEUX CHAIRMAN 2.00 0.00 X X 0 0 0 Robin Zimelman ESQ 1st Vice-Chair 2.00 0.00 X X 0 0 0 PAUL SCHROEDER 2nd Vice-Chair 2.00 0.00 X X 0 0 0 MARION N MULLAUER TReasurer 2.00 0.00 X X 0 0 0 Lorraine Costella PHD SECRETARY 2.00 0.00 X X 0 0 0 KIMBERLEY ALFONSO BOARD MEMBER 2.00 0.00 X 0 0 0 CRAIG BALLEW ESQ BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 VIRGINIA K BEAUCHAMP BOARD MEMBER 2.00 0.00 X 0 0 0 STEPHEN BENDER BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 CRAIG BORNE ESQ BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 RAYMOND BROWN BOARD MEMBER 2.00 0.00 X 0 0 0 LIZA BROWN-DICONSTANTINO BOARD MEMBER 2.00 0.00 X 0 0 0 CHERYL D GLENN DELEGATE BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 Dr Nancy Grasmick BOARD MEMBER 2.00 0.00 X 0 0 0 GEORGE JENKINS BOARD MEMBER 2.00 0.00 X 0 0 0 SENATOR KATHERINE N KLAUSMEIER BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 JAMES KNELL BOARD MEMBER 2.00 0.00 X 0 0 0 IRENE KNOTT BOARD MEMBER 2.00 0.00 X 0 0 0 GARY LAY BOARD MEMBER 2.00 0.00 X 0 0 0 DENNIS PARNELL BOARD MEMBER (Part Year) 2.00 0.00 X 0 0 0 William Ratchford II BOARD MEMBER 2.00 0.00 X 0 0 0 BRIAN ROPP BOARD MEMBER 2.00 0.00 X 0 0 0 MICHAEL BINA PRESIDENT 38.00 0.00 X 309369 0 101693 ROBIN CHURCHILL VICE PRESIDENT/CFO (Part Year) 38.00 0.00 X 177431 0 22223 Kibian Vazquez Vice President/CFO (Part Year) 38.00 0.00 X 73723 0 13053 CAROL BOGUE DIRECTOR OF EDUCATION 38.00 0.00 X 136324 0 28873 RUTH ANN HYNSON DIRECTOR OF OUTREACH 38.00 0.00 X 121583 0 17561 MAUREEN BISESI-ALTHOFF DIRECTOR/RES. SERVICES & Related services 38.00 0.00 X 118418 0 11836 Karen Frank Coordinator - Infant & Toddler 38.00 0.00 X 112465 0 18410 Christine Bentley S/W Team Leader 38.00 0.00 X 110318 0 20360 1159631 0 234009 22 0 1 0 LEWIS CONTRACTORS 55 Gwynns Mill Court OWINGS MILLS MD 21117 CONSTRUCTION MANAGER 20469013 Marshall Craft Associates Inc 6112 York Road BAltimore MD 21212 Architect 516682 AyersSaintGross Inc 1040 Hull Street Ste 100 Baltimore MD 21230 architect 260776 mt WASHINGTON PEDIATRIC HOSPITAL 1708 WEST ROGERS AVENUE baltimore MD 21209 therapy Services 235517 McCracken Consulting LLC 4433 Wickford Road Baltimore MD 21210 Consulting Services 130625 19 17218189 1258819 299140 18477008 STATE OF MARYLAND APPROPRIATION 611600 21420767 21420767 ENHANCED SERVICES 611600 4186888 4186888 TUITION 611600 1267857 1267857 SPONSORED PROJECTS 611600 1073231 1073231 Outreach Services 611600 571573 571573 793463 793463 29313779 1272907 1272907 10872 0 10872 10872 10872 3308453 4800 3076739 0 231714 4800 236514 236514 49311080 29313779 0 1520293 669271 613583 49968 5720 18028261 16528202 1345989 154070 1603787 1470342 119739 13706 2269638 2080791 169451 19396 1316765 1207202 98310 11253 25754 25754 78390 78390 71680 71680 67939 67939 121268 121268 1391558 1027664 308762 55132 134647 932 2449 131266 1201161 1005360 184393 11408 59284 59284 907124 852679 54445 262867 255653 6657 557 86383 54903 30355 1125 1371076 1288811 68554 13711 237964 253 237711 FOOD SUPPLIES 269464 262737 6683 44 MISCELLANEOUS EXPENSES 20083 19796 287 DUES & SUBSCRIPTIONS 13326 1807 10581 938 STUDENT STIPENDS 11717 11717 1145 1145 30220552 26663781 3070219 486552 1385 1385 5921864 4845286 5675850 5045175 41905 40546 84560 26543 85874883 19748936 44875630 66125947 34993926 36197954 4977 0 552034 615587 92152131 112898423 5283633 4317748 3955736 7006816 9609486 30003769 18848855 41328333 X 68156022 66352873 3493981 3543944 1653273 1673273 73303276 71570090 92152131 112898423 X 19090528 -439954 -20383760 X X 0 1 X 1 1 1 X 1184021 2802709 17911822 12692174 18477008 53067734 1184021 2802709 17911822 12692174 18477008 53067734 35780 53031954 1314979 765735 807580 772078 1283779 4944151 58011885 132024712 0.91420 0.87360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 71680 71680 30148872 30220552 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 77053 74560 74574 71680 297867 250000 250000 250000 250000 1000000 1500000 4 40465 6381 297711 1 1 X X 3 19.83 0 0 0 1 1 0.00 0 36833556 258631 943399 38035586 37749768 359738 935435 2211385 36833556 33498270 1217026 5162184 2127712 37749768 30278168 495304 3602575 877777 33498270 30477298 234568 -433698 30278168 0.88340 0.04400 0.07260 0 0 2721046 2721046 48981914 17844044 31137870 2490475 1904892 585583 31681448 31681448 66125947 Accrued pension liability 28117719 Interest rate swap contract 1886050 30003769 X 28366097 -439954 -20383759 -20823713 49189810 121269 121269 49311079 30099283 0 30099283 121269 121269 30220552 Part II, Line 9: THE CONSERVATION EASEMENTS ARE INCLUDED IN "LAND AND LAND IMPROVEMENTS" PRESENTED AS PROPERTY AND EQUIPMENT, NET ON THE FINANCIAL STATEMENTS. ALL REVENUE AND EXPENSES ASSOCIATED WITH THE EASEMENTS ARE INCLUDED IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION ON THE FINANCIAL STATEMENTS. Part V, Line 4: THE ENDOWMENT FUNDS ARE USED TO SUPPORT THE following: student medical needs, equipment and supplies, training of blind students, other student benefits, student scholarships and CAPITAL EXPENDITURES NEEDED TO FULFILL THE ORGANIZATION'S MISSION. Part X, Line 2: ASC 740, Income Taxes, prescribes the recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The School recognizes interest and penalties accrued on any unrecognized tax exposure as a component of income tax expense. The School does not have any amounts accrued relating to interest and penalties as of June 30, 2016 and 2015. Part XI, Line 2d - Other Adjustments: Change in Pension Plan Obligation -18,586,265. Discount Adjustment for Restricted Unitrust -11,056. Change in Fair Value of Interest Rate Swap -1,786,439. rounding 1. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 THE SCHOOL DOES NOT SOLICIT STUDENTS. THE SCHOOL's NON-DISCRIMINATION POLICY IS DISCLOSED IN A PAMPHLET THAT IS SENT TO THE GENERAL PUBLIC, BUT IT DOES NOT PUBLICIZE ITS POLICY THROUGH NEWSPAPER OR BROADCAST MEDIA. THE SCHOOL'S PUBLICATIONS THAT ARE AVAILABLE TO THE STUDENTS, PARENTS AND FACULTY CONTAIN A NON-DISCRIMINATION STATEMENT. Students are referred to the school through the IEP ("Individualized Education Plan") process at a child's school. The IEP must determine that the school is the least restrictive environment for the child to attend. Schedule E, Part I, Line 6 THE SCHOOL RECEIVES APPROPRIATIONS FROM THE STATE OF MARYLAND DEPARTMENT OF EDUCATION FOR PROGRAMS FOR BLIND AND VISUALLY IMPAIRED CHILDREN. X X X X X 1 LEWIS ADVERTISING CO 325 E OLIVER STREET BALTIMORE MD 21202 PRODUCTION & CONSULTATION FOR DIRECT MAILING 0 177542 67939 109603 177542 67939 109603 MD Schedule G, Part I, Line 2b, Column (v) PROFESSIONAL FUNDRAISER WAS HIRED FOR THE PRODUCTION AND CONSULTATION FOR ALL MAIL PIECES INCLUDING: DIRECT MAIL, ANNUAL REPORTS AND "WINDOWS" NEWSLETTERS. X X 1 1 X X 0 1 0 0 0 0 0 0 0 MICHAEL BINA PRESIDENT 204561 0 20000 0 84808 0 42526 0 59167 0 411062 0 58638 0 ROBIN CHURCHILL VICE PRESIDENT/CFO (Part Year) 151417 0 6500 0 19514 0 9956 0 12267 0 199654 0 0 0 CAROL BOGUE DIRECTOR OF EDUCATION 130544 0 0 0 5780 0 8245 0 20628 0 165197 0 0 0 Part I, Line 1a The president (head of school) is required to live in a house located on the school's premises for the school's convenience and as a condition of employment. This benefit was valued to be $46,800 and is included as a non-taxable benefit. The school provides personal services to support business events at the President's residence. These services are not considered taxable. Part I, Line 4b The Following Participated in the Organization's 457(f) plan: Michael Bina $30,628 During the year, the following received payments as part of their participation in the organization's 457(F) plan: Michael Bina $60,473 X 489 280568 COMPARABLE PROPERTIES X 1 1098 FMV X ADAPTIVE EQUIPMENT 11 8149 FMV X Food and Clothing 30 4100 fmv X RECREATION & Music 12 1800 FMV X Learning Aid 5 1225 FMV X CLEANING SUPPLIES 1 1100 FMV X Gift Certificates 2 1100 FMV 0 0 1 1 Part I, Line 32b: BEL AIR AUTO AUCTION SELLS THE DONATED CARS AT AUCTION. NO THIRD PARTY SOLICITS OR PROCESSES NON-CASH CONTRIBUTIONS. THE DONORS OF THE VEHICLES RECEIVE A FORM 1098-C FROM THE ORGANIZATION TO DOCUMENT THE SALE. Form 990, Part VI, Section A, line 7a THE GOVERNOR OF MARYLAND has authority to APPOINT five members WHO WILL SERVE ON Maryland school for the blind'S BOARD OF DIRECTORS. Form 990, Part VI, Section B, line 11 THE PRESIDENT AND CHIEF FINANCIAL OFFICER REVIEW A DRAFT OF THE FORM 990 BEFORE ITS PRESENTATION TO THE BUDGET, FINANCE, AND AUDIT COMMITTEE OF THE BOARD. THE entire FORM IS PROVIDED ELECTRONICALLY TO THE FULL BOARD FOR COMMENT AND REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, line 12c MARYLAND SCHOOL FOR THE BLIND HAS A PUBLISHED CONFLICT OF INTEREST POLICY in the EMPLOYEE HANDBOOK and requires all board members to submit an annual disclosure statement for review by the chairman of the board. WHEN AN ISSUE IS IDENTIFIED, IT IS REVIEWED AND ADDRESSED BY THE DEPARTMENT DIRECTOR, IF APPROPRIATE, AND THE PRESIDENT. No board member shall vote on any matter under consideration at a Board meeting in which such member has a duality of interest or possible conflict of interest, nor shall such member be counted in determining the quorum for such meeting. The minutes of such meeting shall reflect that a disclosure was made, that the member having a duality of interest or possible conflict of interest abstained from voting, and that such member was not counted in determining the quorum for the meeting. No member shall act or use his personal influence in any matter in which such member has a duality of interest or possible conflict of interest. However, the foregoing shall not be construed to prevent such member from answering pertinent questions of other members or from briefly stating his position in the matter at a Board meeting. Any member who is uncertain whether he or she has a duality of interest or possible conflict of interest in any matter may request the Board to determine whether a duality of interest or possible conflict of interest exists, and the Board shall resolve the question by majority vote. Form 990, Part VI, Section B, line 15 COMPENSATION FOR THE PRESIDENT IS DETERMINED BY THE BOARD. IT IS REVIEWED ANNUALLY PRIOR TO EACH FISCAL YEAR AND ADJUSTMENTS ARE MADE AT THAT TIME. AS MANDATED BY THE MSB CHARTER, EDUCATIONAL PROFESSIONAL'S SALARIES ARE BASED ON THE SALARY SCALE SET BY THE BALTIMORE COUNTY BOARD OF EDUCATION. DIRECT REPORTS TO THE PRESIDENT MAY BE AN EXCEPTION IN WHICH CASE THE SALARY IS BASED ON A COMBINATION OF INTERNAL EQUITY AND THE SALARY FOR A COMPARABLE BALTIMORE COUNTY POSITION. SALARIES FOR NON-EDUCATIONAL PROFESSIONALS ARE BASED ON AN ESTABLISHED MSB SALARY SCALE. POSITIONS ARE PLACED ON THE SCALE BASED ON JOB RESPONSIBILITIES AND EXPERIENCE. INTERNAL EQUITY IS REVIEWED WHEN CALCULATING A FINAL SALARY. 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. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE ONLINE VIA WWW.GUIDESTAR.ORG. Form 990, Part XI, line 9: Change in Pension Plan Obligation -18,586,265. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST -11,056. Gain/(Loss) on Interest Swap -1,786,439. FORM 990, PAGE 12, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CHARITABLE REMAINDER TRUST (1) 3501 TAYLOR AVENUE BALTIMORE MD 21236 526240629 CHARITABLE REMAINDER TRUST MD T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0