2014-03-22T04:50:13-07:00 2013-06-30 BERNARD JOHNSON & COMPANY PC 15 MAIN STREET TOPSFIELD MA 01983 990 2012-07-01 042228167 THE COMMONWEALTH SCHOOL INC COMM 6172667525 151 COMMONWEALTH AVENUE BOSTON MA 02116 D ANDREW HALL III 6172667525 2014-01-21 true RUSSELL A JOHNSON CPA 9788872220 2014-03-22 2012 2015-11-30 17:44:51Z D ANDREW HALL 151 COMMONWEALTH AVE BOSTON MA 02116 8565136 false X www.commschool.org X 1957 MA SECONDARY SCHOOL EDUCATION 27 26 73 44 0 748112 824959 5166777 5419130 327213 706873 4957 6231 6247059 6957193 1114094 1191154 0 4213771 4697478 0 295218 1084731 1347826 6412596 7236458 -165537 -279265 17550396 17970888 908436 863594 16641960 17107294 SECONDARY SCHOOL EDUCATION false false 5199481 1191154 5425361 EDUCATIONAL INSTITUTION - HIGH SCHOOL (GRADES 9-12) STUDENT ENROLLMENT = 150 5199481 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 35 0 true 73 true false false false false false false false false false false false false false X 27 26 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 X KAREN FIRESTONE 2.00 X X ANDREW HALL 2.00 X X THEO PAUL 2.00 X X MAX KOHLENBERG 1.00 X CHARLES FRIED 1.00 X CHARLES MERRILL 1.00 X STEVE WALSKE 1.00 X RICHARD ZECKHAUSER 1.00 X MARY R PACI 1.00 X RICHARD COFFMAN 1.00 X CATHRYN STEIN 1.00 X THERESE HENDRICKS 1.00 X MARIE LOSSKY 1.00 X JUDITH SANFORD-HARRIS 1.00 X ELIZABETH THOMSON 1 X BOB MURCHISON 1 X JEFFREY FLOWERS 1 X JOSE ALVAREZ 1 X STEPHEN COHN 1 X KIM MCLARIN 1 X ELIZABETH BAILEY 1 X CATHLEEN STONE 1 X LISA JOFFE 1 X JULIA HEWITT HOLLOWAY 1 X JEFFREY SCHWARTZ 1 X 440038 35012 1 false true false 824959 195732 824959 TUITION & FEES 611710 5410800 APPLICATION FEES 611710 8330 5419130 319922 319922 1994894 1607943 386951 386951 386951 MISC INCOME 611710 6231 6231 6231 6957193 5425361 706873 1191154 1191154 508084 0 508084 0 3212309 2521417 584714 106178 227337 160549 58394 8394 512919 393452 108146 11321 236829 170173 60180 6476 57353 34702 22651 0 24150 0 24150 0 24150 0 24150 0 51619 0 51619 0 96559 61518 35041 0 15320 15320 0 0 137577 120630 16947 0 16917 0 16917 0 ADMISSIONS 101488 101488 0 0 GENERAL EXPENSE 194590 24235 170355 0 DINING ROOM EXPENSE 92405 92405 0 0 CLASSROOM SUPPLIES 231771 231771 0 0 303927 80667 60411 162849 7236458 5199481 1741759 295218 400 400 2118267 1305325 65204 181700 72611 90338 422243 273505 67149 63221 18857 15917 71411 37678 4478287 3901056 461429 577231 14220164 15391920 32661 33653 17550396 17970888 483704 482768 413581 369913 11151 10913 908436 863594 X 8452266 8881405 399443 389247 7790251 7836642 16641960 17107294 17550396 17970888 -279265 744599 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8360317 223352 150378 125770 211765 8396512 8160383 251523 82756 134345 8360317 7869655 27858 384491 121621 8160383 7790852 78803 120445 120445 7869655 7519305 483895 -75513 136835 7790852 0.02000 0.93000 0.05000 true false 86443 86443 3484234 3242651 241583 18692 3738 14954 871791 654667 217124 17127 17127 577231 Deposits 10913 10913 6510638 744599 744599 5766039 1191154 1191154 6957193 6045304 6045304 1191154 1191154 7236458 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, 2011 Line 5h true Financial Aid 49 1191154 FMV Reduced tuition Pt I Line 2 Scholarship awards in the form of financial aid is given to students based on financial need, acedemic performance, and diversity. For fiscal year 2013 49 students received a scholarship award. false false false false false false false false false WILLIAM WHARTON 228916 211122 35012 475050 WILLIAM WHARTON Headmaster Housing and tuition X 309525 273505 false true true 273505 X 9 195732 Market Value false true true Pt I Line 32b Form 990 The School uses Merrill Lynch to receive, sell and Form 990 forward proceeds from the sale of donated stock. Pt VI, Line 11b The Audit Committee and Treasurer review and approve the Form 990 for filing. Pt VI, Line 12c All Officers, Directors and Trustees are made aware of the conflict of interest policy. Pt VI, Line 15a The Headmaster's salary is determined by the Head's compensation committee (which includes the Board Chair and Pt VI, Line 15b Treasurer). All other salaries are reviewed and approved by the Headmaster on an annual basis. All salary changes are based on cost of living adjustments and comparability data provided by the National Association of Independent Schools. Pt VI, Line 19 All governing documents, conflict of interest policy, Form 990 and Form PC are held in the Business office are are available 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 24858. 0. 24858. 0. FUNDRAISING 162849. 0. 0. 162849. REPAIRS AND MAINTENANCE 80667. 80667. 0. 0. BAD DEBTS 35553. 0. 35553. 0.