2014-05-15T12:38:18-05:00 2013-06-30 042943536 TONNESON & COMPANY INC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2012-07-01 042130844 BROOKS SCHOOL BROO 9787256300 1160 GREAT POND ROAD NORTH ANDOVER MA 01845 ELLIOT HACKER 9787256300 2014-05-15 1 CYNTHIA P ALMQUIST P01309212 7812459999 2014-05-15 2012 2015-11-30 17:44:51Z ELLIOT HACKER 1160 GREAT POND ROAD NORTH ANDOVER MA 01845 24700722 0 X WWW.BROOKSSCHOOL.ORG X 1926 MA BROOKS SCHOOL IS A COLLEGE PREPARATORY SCHOOL THAT SEEKS TO PROVIDE THE MOST MEANINGFUL EDUCATIONAL EXPERIENCE OUR STUDENTS WILL HAVE IN THEIR LIVES. 21 20 418 420 46759 17586 5570838 3172440 18818037 19599414 3024457 1928868 0 0 27413332 24700722 3505761 3477260 0 0 12426709 13063931 0 0 1882864 9852066 9930674 25784536 26471865 1628796 -1771143 126636483 129667416 34654359 32521310 91982124 97146106 X BROOKS IS A COLLEGE PREPARATORY SCHOOL THAT SEEKS TO PROVIDE THE MOST MEANINGFUL EDUCATIONAL EXPERIENCE OUR STUDENTS WILL HAVE IN THEIR LIVES 0 0 18615985 3477260 16783676 SECONDARY EDUCATION COLLEGE PREPARATORY SCHOOL FOR BOARDING AND DAY STUDENTS WITH EDUCATIONAL AND AUXILIARY SCHOOL ACTIVITIES 1276999 1988817 SUMMER SCHOOL PROGRAM EDUCATIONAL SUMMER CAMP FOR APPROXIMATELY 450 CAMPERS PER WEEK FOR EIGHT WEEKS, AGES FOUR TO TWELVE AND TWO ACADEMIC CAMPS FOR APPROXIMATELY 420 STUDENTS ENTERING GRADES THREE TO TWELVE 123077 216398 EXTRACURRICULAR SPORTS PROGRAM SKATING RINK USED FOR INTERSCHOLASTIC COMPETITION AS PART OF THE SCHOOL ATHLETIC PROGRAM AS WELL AS FOR INSTRUCTIONAL PURPOSES. 806466 473767 OTHER PROGRAM SERVICES INCLUDE LIBRARY, COST OF DORMITORIES AND MEALS FOR STUDENTS, MUSIC LESSONS, CAMPUS STORE, AND MISCELLANEOUS SERVICES FOR STUDENTS. 806466 473767 20822527 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 127 0 1 418 1 1 1 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X ELLIOT HACKER 9787256300 1160 GREAT POND ROAD NORTH ANDOVER MA 01845 WILLIAM N BOOTH 5.00 X 0 0 0 W J PATRICK CURLEY III 2.00 X 0 0 0 PAUL L HALLINGBY 2.00 X 0 0 0 CHARLES E BASCOM 2.00 X 0 0 0 PAMELA W ALBRIGHT 2.00 X 0 0 0 JOHN R BARKER 2.00 X 0 0 0 LAMMOT COPELAND JR 2.00 X 0 0 0 ANTHONY H EVERETS 2.00 X 0 0 0 CAROL W GEREMIA 2.00 X 0 0 0 STEVEN R GORHAM 2.00 X 0 0 0 GINGER PEARSON 2.00 X 0 0 0 CHARLES C PLATT 2.00 X 0 0 0 BELISARIO A ROSAS 2.00 X 0 0 0 DAVID A ROUNTREE 2.00 X 0 0 0 LYNNE A SAWYER 2.00 X 0 0 0 LETITIA WIGHTMAN SCOTT 2.00 X 0 0 0 THOMAS E SHIRLEY 2.00 X 0 0 0 ISABELLA P SPEAKMAN 2.00 X 0 0 0 JOSEPH F TRUSTEY III 2.00 X 0 0 0 JOHN R PACKARD 50.00 X X 240149 0 39631 DONALD R PECK 3.00 X 0 0 0 BRETT FUHRMAN 50.00 X 175414 0 33158 JOHN TROVAGE 50.00 X 140906 0 19771 DEAN ELLERTON 50.00 X 111434 0 27089 LAWRENCE D CALLAHAN 50.00 X 107039 0 26213 774942 0 145862 5 0 1 0 NAUSET CONSTRUCTION COMPANY 10 KEARNEY ROAD NEEDHAM MA 02494 CONSTRUCTION MANAGEMENT 2410372 J CALNAN & ASSOCIATES 3 BATTERYMARCH PARK 5TH FLOOR QUINCY MA 02169 CONSTRUCTION MANAGEMENT 162581 SPORTS TURF SPECIALTIES INC 20 KENNETH MINER DRIVE WRENTHAM MA 02093 ATHLETIC FIELD RENOVATIONS 155194 CHOATE HALL & STEWART LLP TWO INTERNATIONAL PLACE BOSTON MA 02110 LEGAL SERVICES 146914 AVILA PLUMBING AND HEATING CONTRACTOR 112 CROSS STREET LAWRENCE MA 01841 CONTRACTOR 127008 6 3172440 265147 3172440 TUITION AND FEES 611110 18772493 18772493 MISCELLANEOUS 900099 310037 310037 SCHOOL STORE 451211 242288 242288 RINK RENTAL 713940 216398 195970 20428 MUSIC LESSONS 611610 32809 32809 25389 25389 19599414 401849 401849 1527019 0 1527019 1527019 1500688 26331 24700722 21481523 46759 0 3477260 3477260 525767 14813 422077 88877 9318460 7134167 1317415 866878 852524 582870 173654 96000 1646708 1301371 221577 123760 720472 534733 115530 70209 74680 74680 70062 12466 57596 49966 49966 70575 70575 47770 47770 896783 777441 76419 42923 87972 87972 1041793 1041793 185958 135338 50620 899441 899441 2380296 2118463 190424 71409 178822 178822 REPAIRS AND MAINTENANCE 863326 863326 NON-RECURRING CHARGES 532362 532362 DIETARY 490730 490730 RESTRICTED EXPENSES 277943 277943 1782195 845808 538879 397508 26471865 20822527 3766474 1882864 8674404 7176924 1977541 1379531 2966 39168 10593 7428 22729 45227 71784 821823 712903 84854899 38324088 47243100 46530811 15118144 13298586 49559423 57170222 3160533 3280059 126636483 129667416 1241159 1117257 8313217 6906195 23830302 23378582 1269681 1119276 34654359 32521310 X 40360238 41694965 28640370 32153906 22981516 23297235 91982124 97146106 126636483 129667416 -1771143 6935125 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60359567 539988 8405064 2460566 690000 66154053 64626812 1271090 -872218 3976117 690000 60359567 57758947 819564 10565436 1071261 2783272 662602 64626812 56487043 355822 5674012 1196800 2981900 579230 57758947 72548693 810866 -11860264 1362660 2959660 689932 56487043 0.27020 0.72980 0.00000 0 0 832897 832897 69934200 27870904 42063296 4870614 2402366 2468248 9034262 8050818 983444 182926 182926 46530811 30694264 F MARKETABLE ALTERNATIVES 26475958 F 57170222 SPLIT-INTEREST AGREEMENTS OBLIGATION 850056 CAPITAL LEASE OBLIGATION 269220 1119276 X 28158587 6935125 6935125 21223462 3477260 3477260 24700722 22994605 0 22994605 3477260 3477260 26471865 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE SCHOOL'S ENDOWMENT FUNDS ARE FOR EDUCATIONAL AND SPECIAL PROGRAMS, FINANCIAL AID, PLANT MAINTENANCE AND GENERAL PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE SCHOOL APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF JUNE 30, 2013, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 3,477,260. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 3,477,260. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 BROOKS SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY AS A MEMBER SCHOOL OF THE ASSOCIATION OF INDEPENDENT SCHOOL OF NEW ENGLAND (AISNE) BERMUDA 0 0 INVESTMENT 5758949 CAYMAN ISLANDS 0 0 INVESTMENT 5954874 0 0 0 0 0 0 11713823 0 11713823 0 0 0 0 1 0 1 FINANCIAL AID AWARDS 86 3477260 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL AID AWARDS ARE GRANTED TO QUALIFIED STUDENTS ON THE BASIS OF NEED AS DETERMINED BY THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS) OF PRINCETON, NEW JERSEY X 1 1 X X X 1 0 0 0 0 0 0 0 0 JOHN R PACKARD 240149 0 0 0 0 0 24468 0 15163 0 279780 0 0 0 BRETT FUHRMAN 175414 0 0 0 0 0 17996 0 15162 0 208572 0 0 0 JOHN TROVAGE 140906 0 0 0 0 0 14332 0 5439 0 160677 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES ON-CAMPUS HOUSING FOR THE HEAD OF SCHOOL, ADMINISTRATIVE AND FACULTY MEMBERS PART I, LINE 3 COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY WILLIAM BOOTH, PRESIDENT OF THE BOARD OF TRUSTEES AND COMPARED AGAINST INDEPENDENT SCHOOL COMPENSATION SURVEYS AND DOCUMENTED BY A WRITTEN EMPLOYMENT AGREEMENT. PART I, LINE 4A JOHN TROVAGE SEVERENCE OF $50,000 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2011-10-01 24115000 CONSTRUCTION AND RENOVATION OF BUILDINGS 0 0 0 A 22870734 24115000 388536 855730 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 KAREN A CALLAHAN FACULTY LOAN X 20000 7428 0 0 1 7428 X 31 265147 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, FORM 990 IS REVIEWED AND APPROVED BY THE CHIEF OPERATING OFFICER, HEAD OF SCHOOL AND BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO THE SIGNED ANNUAL CONFLICT OF INTEREST POLICY, PRIOR TO THE START OF DISCUSSION OR NEGOTIATION OF FINANCIAL MATTERS, TRUSTEES AND EMPLOYEES ARE EXPECTED TO MAKE FULL DISCLOSURE OF ANY DUAL INTEREST IN A PROPOSED TRANSACTION. A TRUSTEE OR EMPLOYEE WITH A DUAL INTEREST IN A PROPOSED TRANSACTION SHALL NOT VOTE ON THE MATTER AND DEPENDING ON THE CIRCUMSTANCES, MAY BE EXCLUDED FROM ANY DISCUSSION OF THE MATTER. THE BUSINESS OFFICE REGULARLY MONITORS ITS CONTRACTS AND CASH DISBURSEMENTS TO DETERMINE IF THERE IS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST WITH ANY PERSON COVERED BY THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY WILLIAM BOOTH, PRESIDENT OF THE BOARD OF TRUSTEES. OTHER KEY EMPLOYEES ARE DETERMINED BY THE HEAD OF SCHOOL, JOHN PACKARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS PUBLISHED ON THE GUIDESTAR WEBSITE AND ACCESSIBLE BY THE PUBLIC. AUDITED FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.