2015-05-11T09:25:27-05:00 2014-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2013-07-01 042108341 ALLEN-CHASE FOUNDATION DBA EAGLEBROOK SCHOOL ALLE 4137747411 271 PINE NOOK ROAD DEERFIELD MA 01342 ERIC MALLOY CHIEF FINANCIAL OFFICER 4137747411 2015-05-08 1 JOHN TOSCANO P00358542 9592007000 2013 2016-02-25 16:41:14Z EAGLEBROOK SCHOOL ANDREW C CHASE 271 PINE NOOK ROAD DEERFIELD MA 01342 40824326 0 X WWW.EAGLEBROOK.ORG X 1937 MA EAGLEBROOK IS A SCHOOL FOR BOYS IN THE SIXTH, SEVENTH, EIGHTH, AND NINTH GRADES. IN A WARM, CARING, STRUCTURED ATMOSPHERE BOYS LEARN MORE THAN THEY EVER THOUGHT POSSIBLE, DISCOVER INNER RESOURCES, DEVELOP SELF-CONFIDENCE, AND HAVE FUN ALONG THE WAY. EAGLEBROOK WELCOMES BOYS OF ANY RACE, COLOR, NATIONALITY, OR RELIGION, AND ALL SHARE THE SAME PRIVILEGES AND DUTIES.EAGLEBROOKS ROLE IS TO HELP EACH BOY COME IN TO FULL AND CONFIDENT POSSESSION OF HIS INNATE TALENTS, TO IMPROVE THE SKILLS NEEDED FOR THE CHALLENGES OF SECONDARY SCHOOL, AND TO ESTABLISH VALUES THAT WILL ALLOW HIM TO BE A PERSON WHO RESPECTS INDIVIDUAL DIFFERENCES AND ACTS WITH THOUGHTFULNESS AND HUMANITY.AT THE HEART OF THE SCHOOL IS THE SHARED LIFE OF TEACHERS, THEIR FAMILIES, AND BOYS WORKING TOGETHER. TEACHERS MAKE LEARNING AN ADVENTURE AND WATCH OVER EACH BOYS PERSONAL GROWTH. THEY SET THE ACADEMIC TONE, COACH THE TEAMS, SERVE AS DORMITORY PARENTS, AND ARE AVAILABLE FOR A BOY WHEN HE NEEDS A FRIEND. 31 31 216 50 -79921 -79921 9336032 4709524 11970888 12459851 5176977 7264397 245919 146398 26729816 24580170 1731972 1807718 0 0 8328218 8683957 0 24600 1048072 7038071 8220379 17098261 18736654 9631555 5843516 133310287 173335345 20694742 51052394 112615545 122282951 X EAGLEBROOK IS A SCHOOL FOR BOYS IN THE SIXTH, SEVENTH, EIGHTH, AND NINTH GRADES. IN A WARM, CARING, STRUCTURED ATMOSPHERE BOYS LEARN MORE THAN THEY EVER THOUGHT POSSIBLE, DISCOVER INNER RESOURCES, DEVELOP SELF-CONFIDENCE, AND HAVE FUN ALONG THE WAY. EAGLEBROOK WELCOMES BOYS OF ANY RACE, COLOR, NATIONALITY, OR RELIGION, AND ALL SHARE THE SAME PRIVILEGES AND DUTIES.EAGLEBROOKS ROLE IS TO HELP EACH BOY COME IN TO FULL AND CONFIDENT POSSESSION OF HIS INNATE TALENTS, TO IMPROVE THE SKILLS NEEDED FOR THE CHALLENGES OF SECONDARY SCHOOL, AND TO ESTABLISH VALUES THAT WILL ALLOW HIM TO BE A PERSON WHO RESPECTS INDIVIDUAL DIFFERENCES AND ACTS WITH THOUGHTFULNESS AND HUMANITY.AT THE HEART OF THE SCHOOL IS THE SHARED LIFE OF TEACHERS, THEIR FAMILIES, AND BOYS WORKING TOGETHER. TEACHERS MAKE LEARNING AN ADVENTURE AND WATCH OVER EACH BOYS PERSONAL GROWTH. THEY SET THE ACADEMIC TONE, COACH THE TEAMS, SERVE AS DORMITORY PARENTS, AND ARE AVAILABLE FOR A BOY WHEN HE NEEDS A FRIEND. 0 0 14092347 1807718 12586089 THE DELIVERY OF A QUALITY EDUCATION AND THE PROMOTION OF PHYSICAL EDUCATION TO APPROXIMATELY 251 BOARDING AND DAY STUDENTS AND 64 SUMMER SESSION STUDENTS IN GRADES 6 - 9. 14092347 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 1 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 37 0 1 216 1 1 1 0 0 0 0 0 0 0 0 0 X 31 31 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X ERIC M MALLOY 4137747411 271 PINE NOOK ROAD DEERFIELD MA 01342 D SCOTT WISE PRESIDENT 2.00 X X 0 0 0 MICHAEL P FALCONE VICE PRESIDENT 2.00 X X 0 0 0 WILLIAM B GUTFARB TREASURER 2.00 X X 0 0 0 HARSHA AGADI TRUSTEE 2.00 X 0 0 0 LIBBY ALEXANDER TRUSTEE 2.00 X 0 0 0 DR ROBERT ARNOT TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 STEPHEN W BARTLETT TRUSTEE 2.00 X 0 0 0 KATHLEEN BEIT TRUSTEE 2.00 X 0 0 0 MORTIMER BERKOWITZ TRUSTEE 2.00 X 0 0 0 DOUGLAS BRAFF TRUSTEE 2.00 X 0 0 0 DARYL G BYRD TRUSTEE 2.00 X 0 0 0 CHARLES CAHN TRUSTEE 2.00 X 0 0 0 EVERETT COOK TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 LAWRENCE CREEL TRUSTEE 2.00 X 0 0 0 THOMPSON DEAN TRUSTEE 2.00 X 0 0 0 SALLY DUNGAN TRUSTEE EFFECTIVE 10/2013 2.00 X 0 0 0 NINA FIALKOW TRUSTEE 2.00 X 0 0 0 FREDERICK L FRIEDMAN TRUSTEE 2.00 X 0 0 0 JONATHAN GRENZKE TRUSTEE EFFECTIVE 10/2013 2.00 X 0 0 0 JAMES B GUBLEMANN TRUSTEE 2.00 X 0 0 0 CHRISTOPHER HOHLSTEIN TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 KATHLEEN HOHLSTEIN TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 PETER KEND TRUSTEE 2.00 X 0 0 0 PETER MCKILLOP TRUSTEE 2.00 X 0 0 0 PRESCOTT MILLER TRUSTEE 2.00 X 0 0 0 MICHAEL MINTER TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 FRANK NELSON TRUSTEE 2.00 X 0 0 0 TROUP PARKINSON TRUSTEE 2.00 X 0 0 0 MELINDA OUIGG TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 SCOTT OUIGG TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 STEVEN A ROCKWELL TRUSTEE 2.00 X 0 0 0 ALICE RUTH TRUSTEE THROUGH 10/2013 2.00 X 0 0 0 JAMES SCHAEFER TRUSTEE 2.00 X 0 0 0 WESLEY D SEIFER TRUSTEE 2.00 X 0 0 0 STOCKTON N SMITH TRUSTEE 2.00 X 0 0 0 DR ERIC TAYLOR TRUSTEE 2.00 X 0 0 0 JUDSON TRAPHAGEN TRUSTEE 2.00 X 0 0 0 LUCAS VAN PRAAG TRUSTEE 2.00 X 0 0 0 TODD WARNOCK TRUSTEE 2.00 X 0 0 0 ANDREW C CHASE HEADMASTER 60.00 X 265288 0 72026 ERIC M MALLOY SECRETARY/CHIEF FINANCIAL OFFICER 50.00 X 149883 0 38864 KARL KOENIGSBAUER ASS'T TREASURER/PLACEMENT DIRECTOR 40.00 X 112564 0 36370 THEODORE LOW ASS'T TREASURER/DIRECTOR OF ADMISSIONS 40.00 X 95494 0 38922 PAUL CYR-MUTTY ASSISTANT HEADMASTER 40.00 X 107055 0 36764 O STUART CHASE HEADMASTER EMERITUS/DEVELOPMENT COORDINATOR 40.00 X 100016 0 35018 830300 0 257964 5 0 1 0 DA SULLIVAN & SONS INC 82-84 NORTH STREET NORTHAMPTON MA 01061 GENERAL CONTRACTOR 5691843 WINDIGO ARCHITECTURE KEMBLE AVENUE MORRISTOWN NJ 07960 ARCHITECTURAL SERVICES 291415 E & R LAUNDRY INC 55 CENTRAL STREET MANCHESTER NH 03101 LAUNDRY SERVICE 224168 S & J JAMROG 481 LONG PLAIN ROAD LEVERETT MA 01054 HVAC & MECHANICAL SERVICES 158955 LINDGREN & SHARPLES PC 435 COTTAGE STREET SPRINGFIELD MA 01104 MEP SERVICES 125934 6 4709524 617518 4709524 TUITION AND FEES 611710 12413829 12413829 OTHER FEES 611710 28137 28137 APPLICATION FEES 611710 17885 17885 12459851 2413870 -88876 2502746 9302 0 9302 9302 9302 21018015 16167488 4850527 4850527 8955 4841572 95248 76668 18580 18580 AUXILIARY ACTIVITIES 611710 107658 107658 INSURANCE REIMBURSE. 900099 10858 10858 118516 24580170 12586089 -79921 7364478 1807718 1807718 740642 124634 454029 161979 6575537 5491338 708076 376123 402447 338347 38501 25599 463628 386468 51738 25422 501703 399692 75227 26784 77591 77591 56875 56875 24600 24600 576053 576053 61027 4731 56001 295 16807 16807 408384 129751 126836 151797 182404 127825 49355 5224 1740814 1375851 364963 158238 76537 14862 66839 40885 21094 7635 12156 830413 664330 166083 1997104 1597683 399421 236166 83752 152414 DINING HALL 791378 791378 ACADEMIC AND RES. LIFE 282278 282278 EQUIQ RENTAL AND MAINT. 210353 166853 32795 10705 DEVELOPMENT EXPENSES 160549 160549 393060 222087 170973 18736654 14092347 3596235 1048072 18898839 8464262 4024606 5669180 686369 169577 0 129449 117387 38500 53174 73663218 24855463 43535862 48807755 10804129 14009079 53824635 56697102 240116 0 40475611 133310287 173335345 1363297 2161301 6017801 6060385 12000000 42830708 1313644 0 20694742 51052394 X 37903829 49841527 55562182 37802116 19149534 34639308 112615545 122282951 133310287 173335345 X 5843516 3659186 174327 -9623 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69147764 718204 9332841 2800000 76398809 64570987 510682 6866095 2800000 69147764 68697372 518216 -1835855 2808746 64570987 61506811 973343 8917218 2700000 68697372 56118588 1531056 6507167 2650000 61506811 0.06500 0.49000 0.44500 0 0 2619369 2619369 54932164 20786030 34146134 2558384 1571050 987334 13553301 2498383 11054918 48807755 GLOBAL EQUITIES 6662364 F FOREIGN EQUITIES 9203835 F HEDGE FUNDS 22998763 F PRIVATE EQUITY FUNDS 13729767 F REAL ASSETS 4102373 F 56697102 DEFERRED BOND ISSUANCE COSTS, NET 419886 RESTRICTED CASH 40055725 40475611 X 25845962 3659186 69644 3728830 22117132 576053 1886985 2463038 24580170 16352883 0 16352883 576053 1807718 2383771 18736654 PART V, LINE 4: THE SCHOOL'S ENDOWMENT FUNDS ARE INVESTED FOR LONG-TERM GROWTH IN ORDER TO PROVIDE A RATE OF RETURN WHICH, SUBJECT TO THE SCHOOL'S SPENDING POLICY, WILL BE USED TO SUPPORT THE SCHOOL'S CURRENT AND FUTURE PROGRAMS. PART X, LINE 2: THE SCHOOLS FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2011 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: CHANGE IN VALUE OF INTEREST RATE SWAP 69,644. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,807,718. PROVISION FOR UNCOLLECTIBLE PLEDGES 79,267. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,807,718. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT OF NONDISCRIMINATION IS INCLUDED ON REGISTRATION FORMS AND IN OTHER PROMOTIONAL MATERIALS. EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING 19837 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTED ASSETS WHICH ARE PART OF THE SCHOOL'S ENDOWMENT PORTFOLIO 4652374 0 0 0 0 0 0 4672211 0 4672211 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR USING THE ACCRUAL BASIS OF ACCOUNTING. X X X 1 AMERICAN PHILANTHROPIC 18 N CHURCH STREET 2 WEST CHESTER PA 19380 CONSULTING SERVICES 0 0 24600 -24600 24600 -24600 MA SCHEDULE G, PART I, LINE 2B, COLUMN (V) DEVELOPMENT-RELATED CONSULTING SERVICES, INCLUDING MANAGEMENT AND COORDINATION OF MAJOR DONOR AND FOUNDATION SOLICITATION PROGRAM. 1 FINANCIAL AID TO STUDENTS - REGULAR TUITION AND FEES 67 1765627 FMV FINANCIAL ASSISTANCE FINANCIAL AID TO STUDENTS - SUMMER SESSIONS 9 42091 FMV FINANCIAL ASSISTANCE PART I, LINE 2: FINANCIAL AID IS AWARDED THROUGH A PROCESS WHICH BEGINS WITH THE PARENTS' SUBMISSION OF AN APPLICATION TO SCHOOL AND STUDENT SERVICES (SSS). RESULTING INFORMATION IS THEN REVIEWED BY THE SCHOOL'S FINANCIAL AID COMMITTEE, WHICH IS CHARGED WITH FINAL DISTRIBUTION OF APPROVED FINANCIAL AID AWARDS. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 ANDREW C CHASE HEADMASTER 265288 0 0 0 0 0 33963 0 38063 0 337314 0 0 0 ERIC M MALLOY SECRETARY/CHIEF FINANCIAL OFFICER 147383 0 2500 0 0 0 12152 0 26712 0 188747 0 0 0 PART I, LINE 1A FOR THE BENEFIT AND CONVENIENCE OF THE SCHOOL AND AS A CONDITION OF THEIR EMPLOYMENT, CERTAIN EMPLOYEES ARE PROVIDED WITH ON-CAMPUS RESIDENCES AT THE SCHOOL'S EXPENSE. FOR THE CONVENIENCE OF THE SCHOOL, THESE RESIDENCES ARE READILY AVAILABLE AND USED FOR SCHOOL-RELATED ORDINARY AND NECESSARY BUSINESS FUNCTIONS ON A REGULAR AND CONTINUING BASIS. PART I, LINE 7 THE SCHOOL'S CFO RECEIVED A DISCRETIONARY BONUS PAYMENT OF $2,500, WHICH WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND HEADMASTER. A MASSACHUSETTS DEVELOPMENT FINANCE AUTHORITY 043431814 2013-08-30 43197300 REDEMPTION OF SERIES 2007 BONDS, CONSTRUCTION AND RELATED COSTS 0 0 0 A 366592 42830708 187406 13106709 29903185 0 1 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 EDMONIA CHASE MOTHER OF THE SCHOOL'S HEADMASTER 86135 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; LATIN AND DRAMA COACH 0 RACHAEL BLAIN SPOUSE OF THE SCHOOL'S HEADMASTER 81588 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; ENGLISH TEACHER, DEPARTMENT CHAIR MENTOR. 0 BARBARA LOW SPOUSE OF AN ASSISTANT TREASURER OF THE SCHOOL 64230 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; HEAD OF LANGUAGE TRAINING PROGRAM. 0 PAMELA KOENIGSBAUER SPOUSE OF AN ASSISTANT TREASURER OF THE SCHOOL 65563 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; MATH TEACHER, LIBRARY AND SCHOOL STORE ATTENDANT 0 KARL A KOENIGSBAUER CHILD OF BOARD MEMBER 52266 COMPENSATION FOR SERVICES PROVIDED TO THE SCHOOL AS A TEACHER OF HISTORY AND ELECTIVES, COACH, ADVISOR, AND DORMITORY HOUSEPARENT. 0 RUTH KOENIGSBAUER CHILD OF BOARD MEMBER COMPENSATION FOR SERVICES PROVIDED TO THE SCHOOL AS A TEACHER OF ENGLISH AND ELECTIVES, COACH, ADVISOR, AND DORMITORY HOUSEPARENT. 0 X 43 617518 FAIR VALUE 0 0 1 PART I, LINE 32B: AN ACCOUNT IS MAINTAINED WITH A FINANCIAL INSTITUTION FOR THE LIQUIDATION OF GIFTS OF SECURITIES. FORM 990, PART VI, SECTION A, LINE 2 DURING THE TAX YEAR, THE BOARD OF TRUSTEES INCLUDED FOUR INDIVIDUALS CONSTITUTING 2 MARRIED COUPLES. ALL FOUR INDIVIDUALS WERE TRUSTEES THROUGH OCTOBER 2013, WHICH MARKED THE END OF THEIR RESPECTIVE TERMS. FORM 990, PART VI, SECTION B, LINE 11 UPON ITS COMPLETION, THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT. ONCE APPROVED BY MANAGEMENT, THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR ITS REVIEW AND APPROVAL. UPON APPROVAL BY THE AUDIT COMMITTEE, THE FORM 990, IS PROVIDED TO THE BOARD OF TRUSTEE, PRIOR TO FILING. IN ORDER TO PRESERVE THE PRIVACY OF ITS DONOR BASE, THE FORM 990 DISTRIBUTED TO THE BOARD OF TRUSTEES EXCLUDES SCHEDULE B. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S BUSINESS OFFICE COLLECTS AND REVIEWS ALL ANNUAL ACKNOWLEDGEMENTS COMPLETED BY THE TRUSTEES. ANY POTENTIAL CONFLICTS ARE FORWARDED AND ADDRESSED BY THE HEADMASTER AND/OR THE BOARD CHAIR, AS DEEMED APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE EXCECUTIVE COMMITTEE DETERMINES COMPENSATION FOR THE HEADMASTER AND OTHER OFFICERS BY COMPILING AND REVIEWING COMPARABLE DATA FOR SIMILAR DUTIES FROM PEER INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AT ITS ADMINISTRATIVE OFFICES IN DEERFIELD, MA. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 69,644. PROVISION FOR UNCOLLECTIBLE PLEDGES -79,267. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESSES DURING THE TAX YEAR.