2016-05-11T09:07:18-05:00 2015-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2014-07-01 520584118 THE MARYLAND SCHOOL FOR THE BLIND MARY 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 DR MICHAEL J BINA PRESIDENT 4104445000 2016-05-06 1 LORI S BURGHAUSER P00370694 4104031500 2016-05-06 2014 2016-08-17 19:52:53Z DR MICHAEL J BINA 3501 TAYLOR AVENUE BALTIMORE MD 21236 68815461 0 X WWW.MARYLANDSCHOOLFORTHEBLIND.ORG X 1853 MD TO EDUCATE AND FACILITATE FUNCTIONAL INDEPENDENCE FOR YOUTH WITH VISUAL IMPAIRMENTS. 22 22 458 47 0 0 17911822 12692174 26092889 27828977 2518259 5448123 10872 10872 46533842 45980146 0 0 0 0 21521011 22529784 99934 72057 461905 5095004 5857040 26715949 28458881 19817893 17521265 76211619 92152131 10412953 18848855 65798666 73303276 X THE MARYLAND SCHOOL FOR THE BLIND EDUCATES CHILDREN AND YOUTH WITH VISUAL IMPAIRMENTS, INCLUDING THOSE WITH MULTIPLE DISABILITIES, FOR FUNCTIONAL INDEPENDENCE. 0 0 9978389 0 11010301 THE MARYLAND SCHOOL FOR THE BLIND PROVIDES EDUCATIONAL PROGRAMS, RESIDENTIAL SERVICES AND RELATED (THERAPY) SERVICES TO MULTI-DISABLED STUDENTS WHO ARE BLIND OR VISUALLY IMPAIRED. IN THE SCHOOL'S ACADEMIC PROGRAM, SERVICES WERE PROVIDED TO 101 STUDENTS, 44 OF WHICH WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK OR A DAY PROGRAM UPON GRADUATION. 5262982 0 5807251 THE MARYLAND SCHOOL FOR THE BLIND PROVIDES EDUCATIONAL PROGRAMS, RESIDENTIAL SERVICES, AND RELATED (THERAPY) SERVICES TO MULTI-DISABLED STUDENTS WHO ARE BLIND OR VISUALLY IMPAIRED. IN THE SCHOOL'S PROGRAM FOR STUDENTS WHO HAVE SEVERE AND PROFOUND DISABILITIES, INCLUDING BEING MEDICALLY FRAGILE, SERVICES WERE PROVIDED TO 37 STUDENTS, OF WHICH 27 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 5050836 0 5573167 THE MARYLAND SCHOOL FOR THE BLIND PROVIDES EDUCATIONAL PROGRAMS, RESIDENTIAL SERVICES, AND RELATED (THERAPY) SERVICES TO MULTI-DISABLED STUDENTS WHO ARE BLIND OR VISUALLY IMPAIRED. IN THE SCHOOL'S PROGRAM FOR STUDENTS WHO HAVE COMMUNICATION DISORDERS, INCLUDING THOSE ON THE AUTISM SPECTRUM, SERVICES WERE PROVIDED TO 38 STUDENTS, OF WHICH 25 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 4928572 0 5438258 OTHER PROGRAM SERVICES THAT FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. 4928572 0 5438258 25220779 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 1 1 0 0 0 1 35 0 458 1 0 0 0 0 0 0 1 3 0 0 1 0 X 22 22 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X KIBIAN VAZQUEZ 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 COSTELLO 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 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 2.00 0.00 X 0 0 0 CRAIG BORNE ESQ BOARD MEMBER 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 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 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 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 37.50 0.00 X 243259 0 103590 ROBIN CHURCHILL VICE PRESIDENT/CFO 37.50 0.00 X 172996 0 24601 CAROL BOGUE DIRECTOR OF EDUCATION 37.50 0.00 X 144262 0 31648 MAUREEN BISESI-ALTHOFF DIRECTOR/RES. SERVICES & RELATED SERVICES 37.50 0.00 X 122555 0 9125 DOROTHY BORGMANN SUPERVISOR OF PHYSICAL THERAPY 35.00 0.00 X 117993 0 15570 RUTH ANN HYNSON DIRECTOR OF OUTREACH 37.50 0.00 X 117587 0 13361 KAREN FRANK COORDINATOR - INFANT & TODDLER 37.50 0.00 X 117497 0 15522 1036149 0 213417 22 0 1 0 LEWIS CONTRACTORS 55 GWYNNS MILL COURT OWINGS MILLS MD 21117 CONSTRUCTION MANAGER 16005420 AYERSSAINTGROSS INC 1040 HULL STREET STE 100 BALTIMORE MD 21230 ARCHITECT 802598 FRESH AIR CONCEPTS LLC 5195 RAYNOR AVENUE LINTHICUM MD 21090 HVAC SERVICES 248451 MT WASHINGTON PEDIATRIC HOSPITAL 1708 WEST ROGERS AVENUE BALTIMORE MD 21209 THERAPY SERVICES 242833 FIBERPLUS INC 8240 PRESTON COURT STE C JESSUP MD 20794 FIBER OPTIC CABLE INSTALLATION 189807 9 11188247 1503927 347234 12692174 STATE OF MARYLAND APPROPRIATION 611600 20165845 20165845 ENHANCED SERVICES 611600 4183187 4183187 TUITION 611600 1210394 1210394 SPONSORED PROJECTS 611600 1067900 1067900 OUTREACH SERVICES 611600 514304 514304 687347 687347 27828977 761206 761206 10872 0 10872 10872 10872 27522232 22835315 4686917 4686917 4686917 45980146 27828977 0 5458995 526622 483272 38561 4789 17850042 16380668 1307041 162333 728412 668451 53337 6624 2130332 1954968 155990 19374 1299165 1192221 95129 11815 29617 29617 48889 48889 74574 74574 67268 67268 72971 72971 1121041 859152 205158 56731 108107 2291 105816 1547028 1340784 194118 12126 90720 90720 786040 766318 19722 228194 221396 6228 570 112032 69329 42703 1048519 985608 52426 10485 244743 244743 FOOD SUPPLIES 226782 224074 2615 93 LICENSES & FEES 55085 55085 MISCELLANEOUS EXPENSES 28782 2000 24382 2400 DUES & SUBSCRIPTIONS 18404 1941 14982 1481 15512 15512 28458881 25220779 2776197 461905 1385 1385 4140719 5921864 6429071 5713382 56780 41905 27048 84560 63282931 18407301 29259599 44875630 35856713 34993926 82137 4977 358167 514502 76211619 92152131 5557159 5283633 3955736 4855794 9609486 10412953 18848855 X 60013997 68156022 4156396 3493981 1628273 1653273 65798666 73303276 76211619 92152131 X 17521265 -4439486 -5577169 X X 0 1 X 1 1 1 X 2112034 1184021 2802709 17911822 12692174 36702760 2112034 1184021 2802709 17911822 12692174 36702760 364115 36338645 1207585 1314979 765735 807580 772078 4867957 24455 24455 41595172 127376767 0.87360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 74574 74574 28384307 28458881 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 115755 77053 74560 74574 341942 250000 250000 250000 250000 1000000 1500000 4 28680 11084 249437 1 1 X X 3 19.83 0 0 0 1 1 0.00 0 37749768 359738 935435 2211385 36833556 33498270 1217026 5162184 2127712 37749768 30278168 495304 3602575 877777 33498270 30477298 234568 -433698 30278168 24311032 1217523 5381672 432929 30477298 0.88150 0.04490 0.07360 0 0 2721046 2721046 48329480 16617052 31712428 2141396 1790249 351147 10091009 10091009 44875630 ACCRUED PENSION LIABILITY 9509874 INTEREST RATE SWAP CONTRACT 99612 9609486 X 35890521 -4439486 -5577169 -10016655 45907176 72970 72970 45980146 28385911 0 28385911 72970 72970 28458881 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 (ASC 740), PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL CONTINUES TO REMAIN SUBJECT TO EXAMINATION BY U.S. FEDERAL AND STATE AUTHORITIES FOR THE YEARS 2012 THROUGH 2015. 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, 2015 AND 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PENSION PLAN OBLIGATION -5,504,192. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST 26,635. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -99,612. 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 185859 67268 118591 185859 67268 118591 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 221634 0 0 0 21625 0 42443 0 61147 0 346849 0 0 0 ROBIN CHURCHILL VICE PRESIDENT/CFO 156200 0 0 0 16796 0 10070 0 14531 0 197597 0 0 0 CAROL BOGUE DIRECTOR OF EDUCATION 133543 0 0 0 10719 0 8419 0 23229 0 175910 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 PART I, LINE 4B - THE FOLLOWING PARTICIPATED IN THE ORGANIZATION'S 457(F) PLAN: MICHAEL BINA $30,000 X 497 324946 COMPARABLE PROPERTIES X 1 5054 FMV X ADAPTIVE EQUIPMENT 11 8720 FMV X CLEANING SUPPLIES 2 5670 FMV X RECREATION & OFFICE SUPPLIES 13 1420 FMV X FOOD AND CLOTHING 4 650 FMV X OFFICE SUPPLIES 1 500 FMV X LEARNING AIDS 1 150 FMV X MUSICAL INSTRUMENTS 1 100 FMV X GIFT CARD 1 25 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 -5,504,192. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST 26,635. GAIN/(LOSS) ON INTEREST SWAP -99,612. FORM 990, PAGE 12, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MSB ENTERPRISES LLC 3501 TAYLOR AVENUE BALTIMORE MD 21236 203490368 MANAGE REAL PROPERTY MD 0 0 THE MARYLAND SCHOOL FOR THE BLIND MSB PROPERTIES LLC 3501 TAYLOR AVENUE BALTIMORE MD 21236 203494105 OWN REAL PROPERTY MD 0 0 THE MARYLAND SCHOOL FOR THE BLIND 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