2015-03-14T10:46:03-05:00 2014-06-30 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2013-07-01 042104008 THE CLARKE SCHOOL FOR THE DEAF CLAR 4135843450 45 ROUND HILL ROAD NORTHAMPTON MA 01060 SUSAN LOWE CHIEF FINANCIAL OFFICER 4135843450 2015-03-04 1 RUDY M D'AGOSTINO P00962620 4135368510 2015-03-04 2013 2016-03-07 17:11:31Z CLARKE SCHOOLS FOR HEARING AND SPEECH WILLIAM CORWIN 45 ROUND HILL ROAD NORTHAMPTON MA 01060 23487495 0 X WWW.CLARKESCHOOLS.ORG X 1867 MA PROVIDE CHILDREN WHO ARE DEAF OR HARD OF HEARING WITH LISTENING, LEARNING & SPOKEN LANGUAGE SKILLS 18 18 0 47 0 0 3746206 2651868 5954696 6812755 999054 3239087 1015698 902353 11715654 13606063 25665 2550 0 0 8218634 8087769 0 0 808555 3432586 2832232 11676885 10922551 38769 2683512 29790735 31886765 1092225 1164699 28698510 30722066 X CLARKE PROVIDES CHILDREN WHO ARE DEAF OR HARD OF HEARING WITH THE LISTENING, LEARNING AND SPOKEN LANGUAGE SKILLS THEY NEED TO SUCCEED. 0 0 6410714 2550 4850072 CLARKE SCHOOL PROGRAMS: CLARKE EDUCATIONAL PROGRAMS ARE LED BY CREATIVE AND COMMITTED PROFESSIONALS TRAINED IN CHILDHOOD EDUCATION, SPEECH-LANGUAGE PATHOLOGY, EDUCATION OF THE DEAF AND LISTENING AND SPOKEN LANGUAGE DEVELOPMENT. CHILDREN RECEIVE DAILY AUDITORY SPEECH AND LANGUAGE THERAPY; SMALL CLASS SIZES PROVIDE INDIVIDUALIZED ATTENTION AND CLASSROOMS ARE DESIGNED FOR THE UNIQUE ACOUSTICAL NEEDS OF CHILDREN WITH HEARING LOSS. CURRICULUM FOR ALL AGES IS ALIGNED WITH STATE AND NATIONAL STANDARDS AND FAMILIES ARE ACTIVELY INVOLVED IN LEARNING THROUGH FREQUENT COMMUNICATION AND CLASSROOM OBSERVATIONS. CLARKE'S PRESCHOOL PROGRAM IS COMPRISED OF SCHOOLS IN SIX LOCATIONS: CANTON, MA, NORTHAMPTON, MA, JACKSONVILLE, FL, NEW YORK, NY; AND VIA CLARKE PENNSYLVANIA, INC., BRYN MAWR AND PHILADELPHIA, PA. SEVERAL SITES OFFER ON-SITE AUDIOLOGICAL SERVICES. EACH CHILD RECEIVES INDIVIDUAL ATTENTION ACCORDING TO THEIR NEEDS, WITH GOALS OF DEVELOPING AUDITION AND AGE-APPROPRIATE LANGUAGE AS WELL AS DEVELOPING SENSORY AWARENESS, FINE AND GROSS MOTOR SKILLS, COGNITION AND SOCIAL SKILLS. CLARKE'S NORTHAMPTON, MA BASED K-8 PROGRAM IS CO-LOCATED IN A MAINSTREAM PUBLIC ELEMENTARY SCHOOL. WHILE CLARKE STUDENTS ARE IMMERSED IN SMALL CLASSES LED BY TEACHERS OF THE DEAF, THEY PARTICIPATE IN MUSIC, ART AND RECESS WITH THEIR HEARING PEERS. CLARKE'S SUMMER PROGRAMS, DESIGNED SPECIFICALLY FOR CHILDREN WITH HEARING LOSS, ARE LED BY EXPERIENCED TEACHERS OF THE DEAF AND THROUGH A VARIETY OF ACTIVITIES FOSTER LEADERSHIP AND INDEPENDENCE WHILE ENHANCING LISTENING, COMMUNICATION AND SOCIAL SKILLS. APPROXIMATELY 175 CHILDREN SERVED. 1745052 1770438 CLARKE MAINSTREAM SERVICES: THROUGH A VARIETY OF CUSTOMIZABLE SEVICES, CLARKE PROFESSIONALS HELP CHILDREN WITH HEARING LOSS MAKE SUCCESSFUL TRANSITIONS INTO THEIR NEIGHBORHOOD SCHOOLS AND THRIVE AMONG THEIR HEARING PEERS. CLARKE'S ITINERANT TEACHER PROGRAM SENDS A TEACHER OF THE DEAF TO MAINSTREAM SCHOOLS TO WORK WITH CHILDREN WITH HEARING LOSS AND TO SUPPORT AND TRAIN THE EDUCATORS WORKING WITH THOSE STUDENTS. CLARKE'S COMPREHENSIVE EDUCATIONAL EVALUATIONS ARE DESIGNED SPECIFICALLY FOR STUDENTS WITH HEARING LOSS IN PRESCHOOL THROUGH HIGH SCHOOL; FAMILIES TRAVEL TO CLARKE'S NORTHAMPTON LOCATION FROM AROUND THE COUNTRY FOR THIS MULTI-DAY EVALUATION. CLARKE'S ANNUAL CONFERENCE ON MAINSTREAMING STUDENTS WITH HEARING LOSS, THE ONLY GATHERING OF ITS KIND, FEATURES THE MOST PROMINENT LEADERS IN THE FIELD AND DRAWS HUNDREDS OF PARENTS AND EDUCATORS FROM AROUND THE COUNTRY. CLARKE'S PROFESSIONAL DEVELOPMENT SERVICES PROVIDE SCHOOLS, DISTRICTS AND PROFESSIONALS WITH ASSISTANCE IN PLANNING, DIRECT INSTRUCTION, STAFF ORIENTATIONS, TEACHER CONSULTATIONS AND ADJUSTMENT COUNSELING. CLARKE'S MAINSTREAM PUBLICATIONS ISSUE RESOURCES (BOOKS, PAMPHLETS AND NEWSLETTERS) GEARED SPECIFICALLY FOR STUDENTS, PARENTS AND PROFESSIONALS. APPROXIMATELY 155 CHILDREN SERVED. 614449 495960 CLARKE EARLY INTERVENTION PROGRAMS: CLARKE'S EARLY CHILDHOOD/PARENT INFANT PROGRAMS SERVE CHILDREN WHO ARE DEAF OR HARD OF HEARING FROM BIRTH THROUGH THREE YEARS OF AGE. THE INNOVATIVE PROGRAM HELPS PARENTS LEARN TO USE LISTENING AND SPOKEN LANGUAGE TECHNIQUES TO ENHANCE THEIR CHILD'S COMMUNICATION SKILLS AND OFFERS SUPPORT AND EDUCATION, ON-SITE AUDIOLOGICAL SERVICES AND ASSESSMENTS FOR SENSORY AIDS SUCH AS COCHLEAR IMPLANTS. IN ADDITION TO THE CENTER AND HOME-BASED PROGRAMS, FAMILIES ARE ABLE TO ACCESS THESE SERVICES THROUGH CLARKE'S TV VISIT PROGRAM IN WHICH SPEECH AND LANGUAGE PROFESSIONALS COACH PARENTS AND OBSERVE INFANTS VIA WEBCAM. APPROXIMATELY 200 CHILDREN SERVED. 8770215 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 81 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AZ CT GA KS KY MA ME MD MN MO MS NH NJ NY NC OH OK OR PA RI SC TN VA WA WV WI X X SUSAN LOWE 4135821156 45 ROUND HILL ROAD NORTHAMPTON MA 01060 X HUGH BABOWAL TREASURER 1.00 X X 0 0 0 CATHERINE BARTLETT CHAIR 1.00 X X 0 0 0 CAROL T CHRIST THRU 63013 TRUSTEE 1.00 X 0 0 0 NICHOLAS CHU TRUSTEE 1.00 X 0 0 0 ROBERT F DANAHY THRU 93013 TRUSTEE 1.00 X 0 0 0 DOUG DELEO TRUSTEE 1.00 X 0 0 0 JAMES DREIKORN THRU 92013 TRUSTEE 1.00 X 0 0 0 THOMAS E FIELDS VICE CHAIR 1.00 X X 0 0 0 KEVIN H FRANCK TRUSTEE 1.00 X 0 0 0 JASON FRIEDLAND TRUSTEE 1.00 X 0 0 0 SALLY GRIGGS TRUSTEE 1.00 X 0 0 0 SARA GROSVENOR TRUSTEE 1.00 X 0 0 0 THEODORE L HUBBARD VICE CHAIR 1.00 X X 0 0 0 STEPHEN KREVALIN TRUSTEE 1.00 X 0 0 0 THEODORE MASON TRUSTEE 1.00 X 0 0 0 DANIEL MONTERO TRUSTEE 1.00 X 0 0 0 NANCY PETERSON TRUSTEE 1.00 X 0 0 0 STEVEN RAAB TRUSTEE 1.00 X 0 0 0 ANDY SASSINE TRUSTEE 1.00 X 0 0 0 WILLIAM DAUGHERTY TRUSTEE 1.00 X 0 0 0 SHARON MCCARTHY TRUSTEE 1.00 X 0 0 0 JULIE A COWANTREASURER TO 113013 CHIEF DEVELPMT OFFICER EFF 12/2/13 40.00 X X 4615 0 0 WILLIAM CORWIN PRESIDENT 38.00 2.00 X 174967 0 31100 SUSAN LOWE CHIEF FINANCIAL OFFICER 38.00 2.00 X 132127 0 19816 JANE LENNOX CHIEF DEVELOPMENT OFFICER 40.00 X 108716 0 5621 420425 0 56537 3 0 1 0 0 17792 26896 2607180 67253 2651868 SCHOOL PROGRAMS 611710 4510127 4510127 MAINSTREAM PROGRAMS 611710 1694880 1694880 EARLY INTERVENTION PROGRAM 611710 474794 474794 TEACHER TRAINING PROGRAMS 611710 132954 132954 6812755 1047572 1047572 11509618 15972 9304913 29162 2204705 -13190 2191515 2191515 3352 17792 5497 -2145 -2145 1027824 541860 485964 485964 CLARKE PA MANAGEMENT FEE 900099 274631 274631 OUTSIDE TRUST INCOME 900099 114819 114819 INSURANCE REFUND 900099 20770 20770 8314 8314 418534 13606063 7116470 0 3837725 2550 2550 375442 375442 6319123 5373293 473419 472411 219631 190770 17901 10960 442817 364201 42446 36170 730756 596892 79259 54605 7820 6066 1754 69635 12265 57370 15000 15000 372770 304816 29361 38593 68078 66598 1480 447891 296421 93310 58160 49906 32915 8581 8410 893440 816814 49203 27423 268721 229903 22591 16227 48984 28958 12508 7518 10599 6529 4070 257981 213025 14985 29971 61733 31490 30243 OTHER PROGRAM EXPENSES 74048 74048 SPECIAL EVENTS & CONFER 53277 8790 6977 37510 DUES & SUBSCRIPTIONS 43929 31620 6343 5966 CASUAL LABOR 34495 34410 85 53925 47841 3292 2792 10922551 8770215 1343781 808555 1060057 768242 659231 2437608 1513701 407799 443256 2400000 2400000 1987 5401 107368 111722 9659396 6933351 2942414 2726045 15078913 16829929 3444002 3619519 2202402 2517904 29790735 31886765 625162 717925 72730 112155 182032 144646 212301 189973 1092225 1164699 X 7749934 7926093 4266670 5671716 16681906 17124257 28698510 30722066 29790735 31886765 X 2683512 -973307 313351 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND AND THE MASSACHUSETTS ASSOCIATION OF APPROVED PRIVATE CHAPTER 766 SCHOOLS WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES AND AS SUCH, NO DETERMINATIVE AMOUNT IS LISTED IN THE SCHEDULE. LINE 1A: PARENTS OF CHILDREN SERVED BY THE ORGANIZATION INITIATE LEGISLATION FOR INCREASED FUNDING FOR THE EDUCATION OF ORAL, DEAF CHILDREN. 14923926 58068 2183645 534270 47370 16583999 14216037 89012 1310957 677000 15080 14923926 14743355 144666 -15976 670000 -13992 14216037 13027854 40511 2382072 692300 14782 14743355 11175562 800255 1767674 700135 15502 13027854 0.82290 0.17710 1 0 496232 496232 6009221 3861662 2147559 3153943 3071689 82254 2726045 BENEFICIAL INTEREST IN PERPETUAL TRUST 3619519 F 3619519 ACCOUNTS RECEIVABLE-AFFILIATE 2224810 CASH SURRENDER VALUE OF LIFE INSURANCE 255789 CONSTRUCTION IN PROGRESS 37305 2517904 ANNUITIES PAYABLE 112592 UNITRUST PAYABLE 77381 189973 X 14431549 -973307 2144135 1170828 13260721 47370 297972 345342 13606063 12847160 1993470 1993470 10853690 47370 21491 68861 10922551 PART V, LINE 4: EXPLANATION: COLUMN (D), LINE (E) FOR FYE 6/30/2011 HAS BEEN CORRECTED, CONSISTENT WITH FINANCIAL STATEMENT RESTATEMENT. PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. CLARKE'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER JUNE 30, 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENT ON ANNUITY AND UNITRUST OBLIGATIONS -19,408. REVENUE OF AFFILIATE INCLUDED ON CONSOLIDATED FINANCIAL STATEMENTS 1,823,437. NET CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY THIRD PARTIES 329,009. DIRECT EXPENSES OF FUNDRAISING EVENT 5,497. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 5,600. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION INCLUDED IN LINE 1 274,631. UNCOLLECTIBLE PLEDGES 1,850. GRANTS PAID TO INDIVIDUALS NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 2,550. BAD DEBT EXPENSE NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 18,941. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF AFFILIATE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 2,262,604. ELIMINATION INCLUDED IN LINE 1 -274,631. DIRECT EXPENSES OF FUNDRAISING EVENT 5,497. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS PAID TO INDIVIDUALS NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 2,550. BAD DEBT EXPENSE NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 18,941. SCHEDULE D, PART IV COLUMN D WAS RESTATED FOR CONSISTANCY WITH FINANCIAL STATEMENT RESTATEMENT. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATORY POLICY IS PUBLISHED ANNUALLY ON THE ORGANIZATION'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES GOVERNMENTAL ASSISTANCE FOR THE SCHOOL BREAKFAST AND LUNCH PROGRAM. BERMUDA 0 0 INVESTMENT IN PINE GROVE OFFSHORE FUND LTD 697181 0 0 0 0 0 0 697181 0 697181 0 0 0 0 1 0 SING FOR SOUND 21144 17792 3352 4679 818 21144 17792 3352 4679 818 5497 -2145 X X 0 0 0 0 0 0 0 0 0 WILLIAM CORWIN PRESIDENT 174967 0 0 0 0 0 0 0 31100 0 206067 0 0 0 SUSAN LOWE CHIEF FINANCIAL OFFICER 132127 0 0 0 0 0 0 0 19816 0 151943 0 0 0 TD BANK J. COWAN, TRUSTEE OF BOARD, WAS AN OFFICER OF TD BANK THROUGH 11/30/13 . 1715000 LINE OF CREDIT OF WITH TD BANK, NO CURRENT BALANCE OWED. 0 TD BANK J. COWAN, TRUSTEE OF BOARD, WAS AN OFFICER OF TD BANK THROUGH 11/30/13 . 178976 NOTE PAYABLE TO TD BANK 0 SCHEDULE L, PART IV MS. COWAN RECUSED HERSELF FROM ALL TRUSTEE VOTES CONCERNING MATTERS ABOUT THE LINE OF CREDIT, NOTE PAYABLE AND CLARKE'S BUSINESS RELATIONSHIP WITH TD BANK. EFFECTIVE 11/30/13 MS. COWAN RESIGNED AS TREASURER AND TRUSTEE OF THE BOARD OF DIRECTORS. EFFECTIVE 12/02/13 MS. COWAN BECAME AN EMPLOYEE OF THE ORGANIZATION SERVING AS CHIEF DEVELOPMENT OFFICER. X 3 66117 FAIR MARKET VALUE X SUPPLIES 4 1136 REPLACEMENT COST 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A COPY OF THE 990 IS MADE AVAILABLE ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW. THE EXECUTIVE COMMITTEE OF THE BOARD MEETS TO APPROVE THE 990 FOR SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES RECEIVE THE "POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS". THE RECIPIENTS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS. CHAIRS OF THE COMMITTEES OF THE TRUSTEES MONITOR ANY CIRCUMSTANCES THAT COULD ARISE AND A VOTE WOULD BE TAKEN FOR APPROPRIATE POLICIES TO BE FOLLOWED. THE SAME PROCEDURE IS FOLLOWED WITH PROGRAM DIRECTORS THROUGHOUT THE ORGANIZATION. THE DISCLOSURES ARE UPDATED ANNUALLY AND WHEN NEW INDIVIDUALS JOIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION GATHERS COMPARABILITY DATA AND IN SOME INSTANCES USES THE RESOURCES OF AN OUTSIDE CONSULTANT IN THE SETTING OF COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN MARCH, 2012. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE ORGANIZATION'S WEBSITE, GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. PART VII, BOARD MEMBER #22 JULIE A COWAN WAS A VOLUNTEER BOARD TRUSTEE AND TREASURER THROUGH NOVEMBER 30, 2013. EFFECTIVE DECEMBER 2, 2013, SHE BECAME AN EMPLOYEE OF THE ORGANIZATION. SHE DEVOTED APPROXIMATELY 1 HOUR PER WEEK IN HER ROLE AS BOARD MEMBER AND TREASURER. EFFECTIVE DECEMBER 2, 2013, SHE STARTED WORKING 40 HOURS PER WEEK. COMPENSATION REPORTED WAS RECEIVED IN HER CAPACITY AS AN EMPLOYEE AFTER DECEMBER 2, 2013. FORM 990, PART XI, LINE 9: NET CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY THIRD PARTIES 329,009. ACTUARIAL INCOME (L0SS) ON ANNUITY & UNITRUST OBLIGATIONS -19,408. UNCOLLECTIBLE PLEDGES -1,850. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 5,600. 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS DURING THE FISCAL YEAR. CLARKE PENNSYLVANIA INC 455 SOUTH ROBERTS ROAD BYRN MAWR PA 19010 233065167 SCHOOL PA 501(C)(3) LINE 2 THE CLARKE SCHOOL FOR THE DEAF 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 CLARKE PENNSYLVANIA INC L 274631 MANAGEMENT FEE PAID CLARKE PENNSYLVANIA INC O 0 INCLUDED WITHIN MANAGEMENT FEE CLARKE PENNSYLVANIA INC R 273125 FAIR MARKET VALUE