2015-12-15T09:51:16-06:00 2015-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2014-07-01 042108341 ALLEN-CHASE FOUNDATION DBA EAGLEBROOK SCHOOL ALLE 4137747411 271 PINE NOOK ROAD DEERFIELD MA 01342 ERIC MALLOY CHIEF FINANCIAL OFFICER 4137747411 2015-12-08 1 JOHN TOSCANO P00358542 9592007000 2014 2016-04-25 22:37:26Z EAGLEBROOK SCHOOL ANDREW C CHASE 271 PINE NOOK ROAD DEERFIELD MA 01342 34370529 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.EAGLEBROOK'S 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 BOY'S 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. 38 38 213 0 -298405 -298405 4709524 10356059 12459851 12487108 7264397 3924456 146398 506332 24580170 27273955 1807718 1715643 0 0 8683957 9052666 24600 84465 1172935 8220379 7815002 18736654 18667776 5843516 8606179 173335345 166420020 51052394 36087121 122282951 130332899 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.EAGLEBROOK'S 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 BOY'S 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 14196964 1715643 12970145 THE DELIVERY OF A QUALITY EDUCATION AND THE PROMOTION OF PHYSICAL EDUCATION TO APPROXIMATELY 243 BOARDING AND DAY STUDENTS AND 67 SUMMER SESSION STUDENTS IN GRADES 6 - 9. 14196964 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 43 0 1 213 1 1 1 0 0 0 0 0 0 0 0 0 X 38 38 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 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 EMILY CASPERSEN TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 LAWRENCE CREEL TRUSTEE 2.00 X 0 0 0 THOMSPON DEAN TRUSTEE THRU 10/14 2.00 X 0 0 0 SALLY DUNGAN TRUSTEE 2.00 X 0 0 0 KATHLEEN ELKINS TRUSTEE 2.00 X 0 0 0 NINA FIALKOW TRUSTEE 2.00 X 0 0 0 FREDERICK FRIEDMAN TRUSTEE 2.00 X 0 0 0 LARRY GRAHAMN TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 PAMELA GRAHAMN TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 JONATHAN GRENZKE TRUSTEE 2.00 X 0 0 0 JAMES GUBELMANN TRUSTEE 2.00 X 0 0 0 PETER KEND TRUSTEE 2.00 X 0 0 0 MICHAEL KLUMP TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 TIA LOTUFF TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 JOE LOTUFF TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 PETER MCKILLOP TRUSTEE 2.00 X 0 0 0 LIZ MCLANAHAN TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 MORGAN MCLANAHAN TRUSTEE EFFECTIVE 10/14 2.00 X 0 0 0 PRESCOTT MILLER TRUSTEE 2.00 X 0 0 0 FRANK NELSON TRUSTEE 2.00 X 0 0 0 TROUP PARKINSON TRUSTEE 2.00 X 0 0 0 STEVEN ROCKWELL TRUSTEE 2.00 X 0 0 0 JAMES SCHAEFER TRUSTEE 2.00 X 0 0 0 WESLEY SEIFER TRUSTEE 2.00 X 0 0 0 STOCKTON SMITH TRUSTEE THRU 10/14 2.00 X 0 0 0 ALEXANDER TAYLOR TRUSTEE EFFECTIVE 10/14 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 THRU 10/14 2.00 X 0 0 0 ANDREW C CHASE HEADMASTER 60.00 X 280672 0 50899 ERIC M MALLOY SECRETARY/CHIEF FINANCIAL OFFICER 50.00 X 158510 0 19878 KARL KOENIGSBAUER ASS'T TREASURER/PLACEMENT DIRECTOR 40.00 X 115942 0 21835 THEODORE LOW ASS'T TREASURER/ADMISSIONS DIRECTOR 40.00 X 98351 0 22502 PAUL CYR-MUTTY ASSISTANT HEADMASTER 40.00 X 108974 0 23640 DAVID H PIVIROTTO DIRECTOR OF DEVELOPMENT 40.00 X 118750 0 9780 WESLEY SMITH PROJECT MANAGER 40.00 X 104322 0 30143 985521 0 178677 6 0 1 0 DA SULLIVAN & SONS INC 82-84 NORTH STREET NORTHAMPTON MA 01061 GENERAL CONTRACTOR 8871779 WINDIGO ARCHITECTURE KEMBLE AVENUE MORRISTOWN NJ 07960 ARCHITECTURAL SERVICES 323335 E & R LAUNDRY INC 55 CENTRAL STREET MANCHESTER NH 03101 LAUNDRY SERVICE 223523 S & J JAMROG 481 LONG PLAIN ROAD LEVERETT MA 01054 HVAC & MECHANICAL SERVICES 199723 PALMERI ELECTRIC LLC 679C MOHAWK TRAIL SPRINGFIELD MA 01104 ELECTRICAL CONTRACTOR 129367 7 3583 10352476 538567 10356059 TUITION AND FEES 611710 12436818 12436818 OTHER FEES 611710 31149 31149 APPLICATION FEES 611710 19141 19141 12487108 946287 -298405 1244692 9985945 6857162 150614 3128783 -150614 2978169 2978169 53627 3583 30332 23295 23295 101313 58466 42847 42847 AUXILIARY ACTIVITIES 611710 440190 440190 440190 27273955 12970145 -298405 4246156 1715643 1715643 780851 137511 474619 168721 6713380 5635473 675209 402698 429184 364394 40688 24102 617476 528093 63425 25958 511775 409605 73082 29088 93440 93440 65065 65065 84465 84465 312864 312864 170659 8017 79890 82752 15688 15688 425815 127384 114176 184255 225560 170304 51162 4094 1609238 1287390 321848 163056 81918 8949 72189 65005 47759 6446 10800 797928 638342 159586 1983900 1587120 396780 272779 89755 183024 DINING HALL 832412 832412 ACADEMIC AND RES. LIFE 273999 273999 EQUIP RENTAL AND MAINT. 142896 102553 28591 11752 GENERAL AND ADMINISTRAT 109979 109979 254719 159292 23366 72061 18667776 14196964 3297877 1172935 8464262 7980571 4024606 5112607 686369 850280 24534 60000 117387 139094 53174 53227 80961596 26403834 48807755 54557762 14009079 17215642 56697102 61064777 40475611 19361526 173335345 166420020 2161301 1502357 6060385 7193966 42830708 27390798 51052394 36087121 X 49841527 58147255 37802116 36791299 34639308 35394345 122282951 130332899 173335345 166420020 8606179 -556231 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76398809 805999 1932798 2900000 76237606 69147764 718204 9332841 2800000 76398809 64570987 510682 6866095 2800000 69147764 68697372 518216 -1835855 2808746 64570987 61506811 973343 8917218 2700000 68697372 0.06400 0.45700 0.47900 0 0 2619369 2619369 64872409 21873035 42999374 4678287 1802945 2875342 8791531 2727854 6063677 54557762 GLOBAL EQUITIES 11377990 F FOREIGN EQUITIES 11239147 F HEDGE FUNDS 20772235 F PRIVATE EQUITY FUNDS 13888401 F REAL ASSETS 3787004 F 61064777 DEFERRED BOND ISSUANCE COSTS, NET 405489 RESTRICTED CASH 18956037 19361526 X 24689217 -556231 -556231 25245448 312864 1715643 2028507 27273955 16639269 0 16639269 312864 1715643 2028507 18667776 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 SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2012 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 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,715,643. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,715,643. 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 - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 FUNDRAISING 19314 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTED ASSETS WHICH ARE PART OF THE SCHOOL'S ENDOWMENT PORTFOLIO 20519713 0 1 0 0 0 1 20539027 0 20539027 0 0 0 0 1 0 PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR USING THE ACCRUAL BASIS OF ACCOUNTING. X X X 1 AMERICAN PHILANTHROPIC LLC 18 N CHURCH STREET 2 WEST CHESTER PA 19380 CONSULTING SERVICES 0 0 46465 -46465 DCB DEVELOPMENT CONSULTING 4407 LANDPEPPER CT DALLAS TX 75287 CONSULTING SERVICES 0 0 38000 -38000 84465 -84465 MA COUNTRY FAIR 57210 3583 53627 30332 57210 3583 53627 30332 30332 23295 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 65 1648336 FMV FINANCIAL ASSISTANCE FINANCIAL AID TO STUDENTS - SUMMER SESSIONS 29 67307 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 280672 0 0 0 0 0 37310 0 13589 0 331571 0 0 0 ERIC M MALLOY SECRETARY/CHIEF FINANCIAL OFFICER 156010 0 2500 0 0 0 12858 0 7020 0 178388 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 OFFICERS RECEIVED A DISCRETIONARY BONUS PAYMENT, 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 15806502 43197300 187406 27917040 15092854 0 1 0 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 ANDREW C CHASE HEADMASTER FAMILY POST-SECONDARY EDUCATIONAL COST SHORT-TERM LOAN X 60000 60000 0 1 1 60000 EDMONIA CHASE MOTHER OF THE SCHOOL'S HEADMASTER 72475 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; LATIN AND DRAMA COACH 0 RACHAEL BLAIN SPOUSE OF THE SCHOOL'S HEADMASTER 78750 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 53530 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 54996 COMPENSATION FOR SERVICES PROVIDED AS A FACULTY MEMBER OF THE SCHOOL; MATH TEACHER, LIBRARY AND SCHOOL STORE ATTENDANT 0 KARL A KOENIGSBAUER CHILD OF OFFICER 37617 COMPENSATION FOR SERVICES PROVIDED TO THE SCHOOL AS A TEACHER OF HISTORY AND ELECTIVES, COACH, ADVISOR, AND DORMITORY HOUSEPARENT. 0 RUTH KOENIGSBAUER RELATIVE OF OFFICER BY MARRIAGE 41961 COMPENSATION FOR SERVICES PROVIDED TO THE SCHOOL AS A TEACHER OF ENGLISH AN 0 O STUART CHASE FATHER OF HEADMASTER 96936 COMPENSATION FOR SERVICES PROVIDED 0 X 58 518946 FAIR VALUE X DONATED AUCTION ITEMS 46 19621 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 SIX INDIVIDUALS CONSTITUTING 3 MARRIED COUPLES. ALL SIX INDIVIDUALS WERE TRUSTEES AS OF 10/14, WHICH MARKED THE BEGINNING 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 XII, LINE 2C: THE SCHOOL HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESSES DURING THE TAX YEAR.