2014-03-21T13:10:39-05:00 2013-06-30 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2012-07-01 520584118 THE MARYLAND SCHOOL FOR THE BLIND MARY 4104445000 3501 TAYLOR AVENUE BALTIMORE MD 21236 DR MICHAEL J BINA 4104445000 2014-03-08 1 LORI S BURGHAUSER P00370694 4104031500 2014-03-08 2012 2015-11-30 17:44:51Z DR MICHAEL J BINA 3501 TAYLOR AVENUE BALTIMORE MD 21236 39480291 0 X WWW.MDSCHBLIND.ORG X 1853 MD TO EDUCATE AND FACILITATE FUNCTIONAL INDEPENDENCE FOR YOUTH WITH VISUAL IMPAIRMENTS. 24 24 447 47 0 0 1184021 2802709 24808463 23980604 1708074 1252551 447412 9060 28147970 28044924 0 0 0 0 19597004 20278619 86636 84991 650113 4986098 5244160 24669738 25607770 3478232 2437154 47373581 52422090 8363558 7846684 39010023 44575406 X THE MARYLAND SCHOOL FOR THE BLIND EDUCATES CHILDREN AND YOUTH WITH VISUAL IMPAIRMENTS, INCLUDING THOSE WITH MULTIPLE DISABILITIES, FOR FUNCTIONAL INDEPENDENCE. 0 0 8554888 0 9228245 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 80 STUDENTS, 54 OF WHICH WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK OR A DAY PROGRAM UPON GRADUATION. 5107989 0 5510041 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 36 STUDENTS, OF WHICH 22 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 4767520 0 5142773 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 41 STUDENTS, OF WHICH 16 WERE RESIDENTIAL. ALL GRADUATING STUDENTS FULFILLED THEIR TRANSITION PLANS TO EITHER ADDITIONAL SCHOOLING, WORK, OR A DAY PROGRAM UPON GRADUATION. 3800414 0 4099545 OTHER PROGRAM SERVICES THAT FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. 3800414 4099545 22230811 1 1 0 1 0 1 0 0 0 1 1 1 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 0 447 1 0 0 0 0 0 0 0 0 0 1 0 X 24 24 0 0 0 0 0 0 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 2.00 0.00 X X 0 0 0 CRAIG F BALLEW ESQ 2.00 0.00 X X 0 0 0 CRAIG D BORNE ESQ 2.00 0.00 X X 0 0 0 CHRISTOPHER EA SCHOLTES CPA 2.00 0.00 X X 0 0 0 LORRAINE COSTELLO PHD 2.00 0.00 X X 0 0 0 KAREN RIGAMONTI MD MBA MPH 2.00 0.00 X X 0 0 0 KIMBERLY ALFONSO 2.00 0.00 X 0 0 0 VIRGINIA K BEAUCHAMP 2.00 0.00 X 0 0 0 STEPHEN BENDER 2.00 0.00 X 0 0 0 RAYMOND BROWN 2.00 0.00 X 0 0 0 GLENN DICHIERA 2.00 0.00 X 0 0 0 CHERYL D GLENN DELEGATE 2.00 0.00 X 0 0 0 DR NANCY GRASMICK 2.00 0.00 X 0 0 0 SENATOR KATHERINE N KLAUSMEIER 2.00 0.00 X 0 0 0 JAMES KNELL 2.00 0.00 X 0 0 0 IRENE KNOTT 2.00 0.00 X 0 0 0 KEITH VANDER KOLK 2.00 0.00 X 0 0 0 NANCY J MILLER MHSA CHC 2.00 0.00 X 0 0 0 MARION N MULLAUER 2.00 0.00 X 0 0 0 DENNIS PARNELL 2.00 0.00 X 0 0 0 WILLIAM RATCHFORD II 2.00 0.00 X 0 0 0 BRIAN ROPP 2.00 0.00 X 0 0 0 PAUL SCHROEDER 2.00 0.00 X 0 0 0 ROBIN ZIMELMAN ESQ 2.00 0.00 X 0 0 0 MICHAEL BINA 37.50 0.00 X 202664 0 104581 ROBIN CHURCHILL 37.50 0.00 X 144201 0 17958 MARY DEANE BRADLEY 37.50 0.00 X 147289 0 17277 CAROLYN KILGORE 37.50 0.00 X 118567 0 6004 CAROL BOGUE 37.50 0.00 X 109820 0 14556 KAREN FRANK 37.50 0.00 X 107216 0 8433 CHRISTINE BENTLEY 35.00 0.00 X 106322 0 7094 936079 0 175903 12 0 1 0 AYERSSAINTGROSS INC 1040 HULL STREET STE 100 BALTIMORE MD 21230 ARCHITECT 1055565 LEWIS CONTRACTORS 55 GWYNNS MILL COURT OWINGS MILLS MD 21117 CONSTRUCTION MANAGER 535577 CENTURY ENGINEERING PO BOX 17160 BALTIMORE MD 21297 ENGINEER 330565 MCCRACKEN CONSULTING LLC 4433 WICKFORD ROAD BALTIMORE MD 21210 PROJECT MANAGEMENT 130743 LEWIS ADVERTISING CO INC 325 EAST OLIVER STREET BALTIMORE MD 21202 DIRECT MAILING 105852 8 1251934 1550775 418888 2802709 STATE OF MARYLAND APPROPRIATION 611600 18128299 18128299 ENHANCED SERVICES 611600 3259273 3259273 SPONSORED PROJECTS 611600 887744 887744 TUITION 611600 844370 844370 EXTENDED SCHOOL YEAR 611600 252876 252876 608042 608042 23980604 756675 756675 9060 0 9060 9060 9060 11922243 9000 10983250 452117 938993 -443117 495876 495876 28044924 23980604 0 1261611 458425 412750 37800 7875 15741470 14173003 1298008 270459 1154724 1039668 95216 19840 1775963 1599008 146442 30513 1148037 1033647 94665 19725 35090 35090 31972 31972 77053 77053 84991 84991 136446 136446 1264568 1029594 187020 47954 151418 500 11060 139858 1319201 1126320 183231 9650 119359 119359 649749 643247 6502 198706 194383 2809 1514 68603 36693 31351 559 764473 729557 27942 6974 192247 108 192139 FOOD SUPPLIES 200472 199484 754 234 DUES & SUBSCRIPTIONS 13321 1960 10083 1278 MISCELLANEOUS EXPENSES 10593 1904 8689 STUDENT STIPENDS 10289 10289 600 600 25607770 22230811 2726846 650113 1385 1384 4464181 3015948 2423862 3453702 44053 52553 21629 33749 31341132 19308188 9854257 12032944 22120207 29129323 8157961 4368948 286046 333539 47373581 52422090 2073064 2897728 6290494 4948956 8363558 7846684 X 35180300 39629411 2241350 3346122 1588373 1599873 39010023 44575406 47373581 52422090 X 2437154 2052730 1075499 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77053 77053 25530717 25607770 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 30500 33625 115755 77053 256933 250000 250000 250000 250000 1000000 1500000 3 8584 4079 146845 1 1 30278168 495304 3602575 877777 33498270 30477298 234568 -433698 30278168 24311032 1217523 5381672 432929 30477298 22725356 308282 2924899 1647505 24311032 25967331 2136488 -4219834 1158629 22725356 0.88500 0.04780 0.06720 0 0 2721046 2721046 22463369 17638232 4825137 2016138 1669956 346182 4140579 4140579 12032944 MONEY MARKET FUNDS 1054495 F U.S. GOVERNMENT OBLIGATIONS 3246196 F PRIVATE EQUITY FUND 68257 F 4368948 ACCRUED PENSION LIABILITY 4948956 4948956 X 29961208 2052730 2052730 27908478 136446 136446 28044924 25471324 0 25471324 136446 136446 25607770 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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, AND STUDENT SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 AUTHORITIES FOR THE YEARS 2010 THROUGH 2013. 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, 2013 AND 2012. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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 DIRECT MAILING 0 156690 84991 71699 156690 84991 71699 MD EXPLANATION OF FUNDRAISING PAYMENTS 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 184179 0 0 0 18485 0 48198 0 56383 0 307245 0 0 0 ROBIN CHURCHILL 133351 0 0 0 10850 0 8550 0 9408 0 162159 0 0 0 MARY DEANE BRADLEY 134284 0 0 0 13005 0 8083 0 9194 0 164566 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 $37,427 X 577 400863 COMPARABLE PROPERTIES X 1 1064 FMV X LEARNING AIDS 21 1210 FMV X ADAPTIVE EQUIPMENT 11 4270 FMV X RECREATION & OFFICE SUPPLIES 12 1300 FMV X CLEANING SUPPLIES 3 10056 FMV X MUSICAL INSTRUMENTS 1 50 FMV X MISCELLANEOUS HOUSEHOLD ITEMS 1 75 FMV 0 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. THIRD PARTY USE: PART I, LINE 32B: MANHEIM TOTAL RESOURCE 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN PENSION PLAN OBLIGATION 1,083,364. DISCOUNT ADJUSTMENT FOR RESTRICTED UNITRUST -7,865. 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 0 0 THE MARYLAND SCHOOL FOR THE BLIND MSB PROPERTIES LLC 3501 TAYLOR AVENUE BALTIMORE MD 21236 203494105 OWN REAL PROPERTY MD 9179 0 THE MARYLAND SCHOOL FOR THE BLIND CHARITABLE REMAINDER TRUST (1) 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