2015-05-05T13:57:08-05:00 2014-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2013-07-01 520584118 THE MARYLAND SCHOOL FOR THE BLIND MARY 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 DR MICHAEL J BINA PRESIDENT 4104445000 2015-04-28 1 LORI S BURGHAUSER P00370694 4104031500 2015-04-28 2013 2016-02-25 16:41:14Z DR MICHAEL J BINA 3501 TAYLOR AVENUE BALTIMORE MD 21236 58630530 0 X WWW.MDSCHBLIND.ORG X 1853 MD TO EDUCATE AND FACILITATE FUNCTIONAL INDEPENDENCE FOR YOUTH WITH VISUAL IMPAIRMENTS. 22 22 445 41 0 0 2802709 17911822 23980604 26092889 1252551 2518259 9060 10872 28044924 46533842 0 0 0 0 20278619 21521011 84991 99934 651897 5244160 5095004 25607770 26715949 2437154 19817893 52422090 76211619 7846684 10412953 44575406 65798666 X THE MARYLAND SCHOOL FOR THE BLIND EDUCATES CHILDREN AND YOUTH WITH VISUAL IMPAIRMENTS, INCLUDING THOSE WITH MULTIPLE DISABILITIES, FOR FUNCTIONAL INDEPENDENCE. 0 0 8817070 0 9861357 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 81 STUDENTS, 53 OF WHICH WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK OR A DAY PROGRAM UPON GRADUATION. 5292254 0 5919065 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 49 STUDENTS, OF WHICH 18 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 5026838 0 5622213 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 33 STUDENTS, OF WHICH 22 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 4193569 0 4690254 OTHER PROGRAM SERVICES THAT FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. 4193569 0 4690254 23329731 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 37 0 445 1 0 0 0 0 0 0 1 2 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 ROBIN L CHURCHILL 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 EDWARD J VEILLEUX CHAIRMAN 2.00 0.00 X X 0 0 0 CRAIG F BALLEW ESQ VICE CHAIRMAN (PART-YEAR) 2.00 0.00 X X 0 0 0 ROBIN ZIMELMAN ESQ BOARD MEMBER (PART-YEAR)/VICE CHAIRMAN (PART-YEAR) 2.00 0.00 X X 0 0 0 CRAIG D BORNE ESQ VICE CHAIRMAN (PART-YEAR) 2.00 0.00 X X 0 0 0 PAUL SCHROEDER BOARD MEMBER (PART-YEAR)/VICE CHAIRMAN (PART-YEAR) 2.00 0.00 X X 0 0 0 CHRISTOPHER EA SCHOLTES CPA TREASURER (PART-YEAR) 2.00 0.00 X X 0 0 0 MARION N MULLAUER BOARD MEMBER (PART-YEAR)/TREASURER (PART-YEAR) 2.00 0.00 X X 0 0 0 LORRAINE COSTELLO PHD SECRETARY 2.00 0.00 X X 0 0 0 KIMBERLY ALFONSO 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 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 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 249487 0 96872 ROBIN CHURCHILL VICE PRESIDENT/CFO 37.50 0.00 X 139095 0 18584 CAROL BOGUE DIRECTOR OF EDUCATION 37.50 0.00 X 126241 0 23702 MAUREEN BISESI-ALTHOFF DIRECTOR/RES. SERVICES & RELATED SERVICES 37.50 0.00 X 112907 0 16504 KAREN FRANK COORDINATOR - INFANT & TOD 37.50 0.00 X 109618 0 12310 CHRISTINE BENTLEY SOCIAL WORK TEAM LEADER 35.00 0.00 X 108574 0 7229 DOROTHY BORGMANN SUPERVISOR OF PHYSICAL THERAPY 35.00 0.00 X 106323 0 12756 952245 0 187957 10 0 1 0 LEWIS CONTRACTORS 55 GWYNNS MILL COURT OWINGS MILLS MD 21117 CONSTRUCTION MANAGER 5745525 AYERSSAINTGROSS INC 1040 HULL STREET STE 100 BALTIMORE MD 21230 ARCHITECT 830237 MOUNT WASHINGTON PEDIATRIC HOSPITAL 1708 WEST RODGERS AVENUE BALTIMORE MD 21209 THERAPY SERVICES 223788 SUPPLEMENTAL HEALTH CARE PO BOX 21124 SALT LAKE CITY UT 841270124 SPEECH THERAPY 179675 CENTURY ENGINEERING PO BOX 17160 BALTIMORE MD 21297 ENGINEER 166547 9 15755456 2156366 384518 17911822 STATE OF MARYLAND APPROPRIATION 611600 19299263 19299263 ENHANCED SERVICES 611600 3838806 3838806 SPONSORED PROJECTS 611600 1003589 1003589 TUITION 611600 963851 963851 EXTENDED SCHOOL YEAR 611600 273272 273272 714108 714108 26092889 796708 796708 10872 0 10872 10872 10872 13803239 15000 12073566 23122 1729673 -8122 1721551 1721551 46533842 26092889 0 2529131 516725 467835 40399 8491 16710622 15129548 1306476 274598 931968 843790 72863 15315 2151445 1947886 168205 35354 1218742 1103431 95284 20027 24054 24054 54378 54378 74560 74560 91443 91443 134264 134264 884712 629135 186362 69215 186761 78508 1226 107027 1262780 1055788 191599 15393 84354 84354 915163 906387 8776 236338 233130 1798 1410 83256 57116 24977 1163 676525 645626 24728 6171 193190 193190 FOOD SUPPLIES 214153 212941 925 287 DUES & SUBSCRIPTIONS 28170 4010 21627 2533 MISCELLANEOUS EXPENSES 27746 24276 3470 STUDENT STIPENDS 13934 13934 666 666 26715949 23329731 2734321 651897 1384 1385 3015948 4140719 3453702 6429071 52553 56780 33749 27048 50135591 20875992 12032944 29259599 29129323 35856713 4368948 82137 333539 358167 52422090 76211619 2897728 5557159 4948956 4855794 7846684 10412953 X 39629411 60013997 3346122 4156396 1599873 1628273 44575406 65798666 52422090 76211619 X 19817893 2770320 -1364953 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 74560 74560 26641389 26715949 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 33625 115755 77053 74560 300993 250000 250000 250000 250000 1000000 1500000 4 41555 11279 226926 1 1 X X 3 19.83 0 0 0 1 1 0.00 0 33498270 1217026 5162184 2127712 37749768 30278168 495304 3602575 877777 33498270 30477298 234568 -433698 30278168 24311032 1217523 5381672 432929 30477298 22725356 308282 2924899 1647505 24311032 0.87590 0.08100 0.04310 0 0 2721046 2721046 22704617 19165961 3538656 2035311 1710031 325280 22674617 22674617 29259599 ACCRUED PENSION LIABILITY 4855794 4855794 X 47804945 2770320 -1364953 1405367 46399578 134264 134264 46533842 26581685 0 26581685 134264 134264 26715949 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, EMPLOYEE INCENTIVES, STUDENT SCHOLARSHIPS AND CAPITAL EXPENDITURES. 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 2011 THROUGH 2014. 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, 2014 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PENSION PLAN OBLIGATION -399,831. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST -20,522. IMPAIRMENT LOSS -944,600. 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 145991 91443 54548 145991 91443 54548 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 188268 0 0 0 61219 0 39673 0 57199 0 346359 0 37427 0 ROBIN CHURCHILL VICE PRESIDENT/CFO 128110 0 0 0 10985 0 8226 0 10358 0 157679 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 $28,638 DURING THE YEAR, THE FOLLOWING RECEIVED PAYMENTS AS PART OF THEIR PARTICIPATION IN THE ORGANIZATION'S 457(F) PLAN: MICHAEL BINA $41,052 X 505 362413 COMPARABLE PROPERTIES X 1 8512 FMV X CLEANING SUPP 2 3814 FMV X ADAPTIVE EQUI 5 2700 FMV X LEARNING AIDS 10 2425 FMV X RECREATION & 19 1975 FMV X EMPLOYEE INCE 2 1140 FMV X MUSICAL INSTR 1 750 FMV X OFFICE SUPPLI 16 564 FMV X ADMINISTRATIV 2 175 FMV X MISCELLANEOUS 1 50 FMV 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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. IT IS PUBLISHED IN THE EMPLOYEE HANDBOOK THAT IS PROVIDED TO ALL EMPLOYEES UPON HIRE. IN ADDITION, THE EMPLOYEE HANDBOOK IS ON THE ORGANIZATION'S INTRANET. WHEN AN ISSUE IS IDENTIFIED, IT IS REVIEWED AND ADDRESSED BY THE DEPARTMENT DIRECTOR, IF APPROPRIATE, AND THE PRESIDENT. 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 -399,831. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST -20,522. IMPAIRMENT LOSS -944,600. 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 THE MARYLAND SCHOOL FOR THE BLIND MSB PROPERTIES LLC 3501 TAYLOR AVENUE BALTIMORE MD 21236 203494105 OWN REAL PROPERTY MD 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