2015-05-15T06:20:34-07:00 2014-06-30 BERNARD JOHNSON & COMPANY PC 15 MAIN STREET TOPSFIELD MA 01983 990 2013-07-01 042228167 THE COMMONWEALTH SCHOOL INC COMM 6172667525 151 COMMONWEALTH AVENUE BOSTON MA 021162347 D ANDREW HALL III TREASURER 6172667525 2014-10-31 true TIMOTHY F HAGAN CPA 9788872220 2015-05-15 2013 2016-04-25 22:37:26Z D ANDREW HALL 151 Commonwealth Ave Boston MA 02116 9607975 false X www.commschool.org X 1957 MA SECONDARY SCHOOL EDUCATION 29 28 74 44 0 824959 1510360 5419130 5432277 706873 1029255 6231 7972 6957193 7979864 1191154 1184386 0 4697478 4656107 0 350835 1347826 1337446 7236458 7177939 -279265 801925 17970888 20162086 863594 944783 17107294 19217303 SECONDARY SCHOOL EDUCATION false false 5309691 1184386 5440249 EDUCATIONAL INSTITUTION - HIGH SCHOOL (GRADES 9-12) STUDENT ENROLLMENT = 150 5309691 true true false false false false false false false true true false false false true false true false true false false false false false false false false false true true false false false true false false false false true false false false false false false false false true 42 0 true 74 true false false false false false false false false false false false false false X 29 28 false false false false false false false true true false false true true true true true true true true false MA X DIANE MORRIS 6172667525 151 COMMONWEALTH AVE BOSTON MA 02116 KAREN FIRESTONE Chairperson 2.00 X X 0 0 0 ANDREW HALL Treasurer 2.00 X X 0 0 0 CATHERINE BREWSTER Clerk 2.00 X X 0 0 0 MAX KOHLENBERG Trustee 1.00 X 0 0 0 CHARLES FRIED Trustee 1.00 X 0 0 0 CHARLES MERRILL Trustee 1.00 X 0 0 0 MARY CHATFIELD Trustee 1.00 X 0 0 0 RICHARD ZECKHAUSER Trustee 1.00 X 0 0 0 MARY R PACI Trustee 1.00 X 0 0 0 RICHARD COFFMAN Trustee 1.00 X 0 0 0 CATHRYN STEIN Trustee 1.00 X 0 0 0 THERESE HENDRICKS Trustee 1.00 X 0 0 0 MARIE LOSSKY Trustee 1.00 X 0 0 0 JUDITH SANFORD-HARRIS Trustee 1.00 X 0 0 0 ELIZABETH THOMSON Trustee 1 X BOB MURCHISON Trustee 1 X JEFFREY FLOWERS Trustee 1 X JOSE ALVAREZ Trustee 1 X STEPHEN COHN Trustee 1 X KIM MCLARIN Trustee 1 X ELIZABETH BAILEY Trustee 1 X CATHLEEN STONE Trustee 1 X LISA JOFFE Trustee 1 X JULIA HEWITT HOLLOWAY Trustee 1 X JEFFREY SCHWARTZ Trustee 1 X 248019 36513 1 false true false 1510360 299201 1510360 TUITION & FEES 611710 5423950 APPLICATION FEES 611710 8327 5432277 299926 299926 2357440 1628111 729329 729329 729329 MISC INCOME 611710 7972 7972 7972 7979864 5440249 1029255 1184386 1184386 248019 0 248019 0 3398209 2603892 639820 154497 223281 157252 55878 10151 545472 398493 118391 28588 241126 172435 55330 13361 68901 44860 24041 0 24650 0 24650 0 24150 0 24150 0 48748 0 48748 0 125476 78937 46539 0 13455 13455 0 0 154180 134123 20057 0 18016 0 18016 0 ADMISSIONS 71659 71659 0 0 GENERAL EXPENSE 182186 23359 158827 0 DINING ROOM EXPENSE 94610 94610 0 0 CLASSROOM SUPPLIES 223143 223143 0 0 288272 109087 34947 144238 7177939 5309691 1517413 350835 400 400 1305325 2264206 181700 95117 90338 37484 273505 267439 63221 73830 15917 16312 37678 78288 4785795 4055236 577231 730559 15391920 16583988 33653 14463 17970888 20162086 482768 543710 369913 392696 10913 8377 863594 944783 X 8881405 10471855 389247 830981 7836642 7914467 17107294 19217303 17970888 20162086 801925 1308084 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8396512 818927 254282 138066 415584 8916071 8360317 223352 150378 125770 211765 8396512 8160383 251523 82756 134345 8360317 7869655 27858 384491 121621 8160383 7790852 78803 120445 120445 7869655 0.02000 0.89000 0.09000 true false 86443 86443 3553820 3306189 247631 18692 9720 8972 998704 739327 259377 128136 128136 730559 Deposits 8377 8377 8103562 1308084 1308084 6795478 1184386 1184386 7979864 5993553 5993553 1184386 1184386 7177939 Pt XI Line 4b School provided student financial aid Pt XII Line 4b School provided student financial aid Pt V Line 4 Permanently restricted endowment funds are to be held indefinitely, the income from which is expendable to fund scholarships and fellowships in the donors' names. Board designated net assets are available at the discretion of the board in the amount of $170,623. true true true true true true true false false false false false false false false false false true Line 3 THE BOSTON GLOBE, DECEMBER 4, 2013 Line 5h true Financial Aid 47 1184386 FMV Reduced tuition Pt I Line 2 Scholarship awards in the form of financial aid is given to students Pt I Line 2 based on financial need, acedemic performance, and diversity. For fiscal year 2014 Pt I Line 2 47 students received a scholarship award. false false false false false false false false false WILLIAM WHARTON 248019 36513 284532 WILLIAM WHARTON Headmaster Housing and tuition X 309525 267439 false true true 267439 X 10 299201 Market Value false true true Pt I Line 32b The School uses Merrill Lynch to receive, sell and Pt I Line 32b forward proceeds from the sale of donated stock. Pt VI, Line 11b The Audit Committee and Treasurer review and approve the Pt VI, Line 11b Form 990 for filing. Pt VI, Line 12c All Officers, Directors and Trustees are made aware of the Pt VI, Line 12c conflict of interest policy. Pt VI, Line 15a The Headmaster's salary is determined by the Head's Pt VI, Line 15a compensation committee (which includes the Board Chair and Pt VI, Line 15b Treasurer). All other salaries are reviewed and approved by Pt VI, Line 15b the Headmaster on an annual basis. All salary changes are Pt VI, Line 15b based on cost of living adjustments and comparability Pt VI, Line 15b data provided by the National Association of Independent Pt VI, Line 15b Schools. Pt VI, Line 19 All governing documents, conflict of interest policy, Form 990 Pt VI, Line 19 and Form PC are held in the Business office are are available Pt VI, Line 19 upon request. Form 990EZ, Part II, Line 24 ACCOUNTS RECEIVABLE - NET PLEDGES RECEIVABLE - NET OTHER RECEIVABLES INVENTORIES PREPAIDS INVESTMENTS INTEREST RECEIVABLE Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE KEYCARD DEPOSITS Form 990, Part IX, Line 24f OTHER EXPENSES 20002. 0. 20002. 0. FUNDRAISING 144238. 0. 0. 144238. REPAIRS AND MAINTENANCE 109087. 109087. 0. 0. BAD DEBTS 14945. 0. 14945. 0.