2014-05-15T13:09:00-05:00 2013-06-30 221732349 WISS & COMPANY LLP 354 EISENHOWER PARKWAY LIVINGSTON NJ 07039 990 2012-07-01 223744812 THE WILLOW SCHOOL FKA THE GRETCHEN W JOHNSON ELEMENTARY SCHOOL INC WILL 9084709500 1150 POTTERSVILLE ROAD GLADSTONE NJ 07934 AMY SWENSON 9084709500 2014-05-14 1 MATTHEW E BARBIERI P01549903 9739949400 2012 2015-11-30 17:44:51Z AMY SWENSON 1150 POTTERSVILLE ROAD GLADSTONE NJ 07934 5551028 0 X WWW.WILLOWSCHOOL.ORG X 2001 NJ TO OPERATE A SCHOOL FOR THE EDUCATION, TRAINING AND SOCIALIZATION OF CHILDREN IN THE GRADES OF PRE-KINDERGARDEN THROUGH EIGHTH. 13 12 56 75 0 0 7365634 2385083 2717676 2854792 5837 5702 166811 184569 10255958 5430146 425592 366975 0 0 2731277 2959879 0 0 128594 1284375 1220351 4441244 4547205 5814714 882941 21779927 23276757 1944090 2094647 19835837 21182110 X THE WILLOW SCHOOL, A SMALL, INDEPENDENT CO-EDUCATIONAL DAY SCHOOL FOR STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE, IS COMMITTED TO COMBINING ACADEMIC EXCELLENCE AND THE JOY OF LEARNING AND TO EXPERIENCING THE WONDER OF THE NATURAL WORLD. MASTERY OF THE ENGLISH LANGUAGE IS AN ESSENTIAL ELEMENT IN AN INTEGRATED CURRICULUM THAT HELPS STUDENTS COMPREHEND THE PATTERNS OF HOW THINGS ARE CONNECTED AND PREPARES THEM FOR ALL AREAS OF THEIR SECONDARY EDUCATION. THE SCHOOL IS DEDICATED TO MAINTAINING AN ENVIRONMENT WHERE RESPECT FOR THE INDIVIDUAL, AN OUTSTANDING FACULTY, AND AN UNDERSTANDING OF PLACE FOSTER INDEPENDENT THINKING, CREATIVITY, RESPONSIBILITY, AND INTEGRITY. THE WILLOW SCHOOL EDUCATION ENABLES CHILDREN TO DEVELOP AN ETHICAL APPROACH TO ALL RELATIONSHIPS, TO REALIZE THEIR FULL POTENTIAL, AND TO BELIEVE IN THEIR POWER TO EFFECT POSITIVE CHANGE. 0 0 3622940 366975 2976126 THE WILLOW SCHOOL OFFERS AN INTEGRATED CURRICULUM WHICH ALLOWS STUDENTS TO LEARN MATERIAL IN GREAT DEPTH AS WELL AS TO SEE THE CONNECTIONS THAT NATURALLY EXIST AMONG SUBJECT AREAS. THE PRIMARY DEVICE FOR INTEGRATION OF THE CURRICULUM IS THE DEVELOPMENT OF COMMUNICATION SKILLS USING THE ENGLISH LANGUAGE. PARALLEL TO THAT USAGE IS THE STUDY OF FRENCH OR SPANISH FROM KINDERGARTEN THROUGH EIGHTH GRADE. WHILE THE DISCIPLINES OF MATHEMATICS AND SCIENCE, AND OF LANGUAGE AND SOCIAL STUDIES, ARE OFTEN CONNECTED AT THE WILLOW SCHOOL, IT IS ALSO IMPORTANT FOR CHILDREN TO LEARN, FOR INSTANCE, HOW SCIENTIFIC AND TECHNOLOGICAL ADVANCES HAVE SHAPED THE WAYS HUMANS RELATE TO EACH OTHER OR HOW THE USE OF MATHEMATICS DETERMINES THE DESIGN OF MUSIC AND ARCHITECTURE. ALL LEARNING IS SPIRAL, AS THE CHILD RETURNS TO SKILLS AND SUBJECT MATTER ONCE PRESENTED BUT NOW MORE COMPLEX AND CHALLENGING.THE SCHOOL EDUCATES 207 STUDENTS AND PROVIDES TUITION GRANTS FOR 30 STUDENTS. 3622940 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 1 12 1 1 56 1 0 0 0 0 0 1 1 0 0 0 0 X 13 12 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 NJ X FRIEDA FRIEDMAN 9084709500 1150 POTTERSVILLE ROAD GLADSTONE NJ 07934 DAVID DONOVAN 1.00 X X 0 0 0 BRENDAN BINDER 1.00 X X 0 0 0 JEAN SCOTT 1.00 X X 0 0 0 SUSAN VELLA 1.00 X X 0 0 0 RSCOTT THOMPSON 1.00 X 0 0 0 ANTHONY SBLENDORIO 1.00 X 0 0 0 DANIEL MCCARTHY 1.00 X 0 0 0 JEFFREY AMMEEN 1.00 X 0 0 0 PEARL BIEDRON 1.00 X 0 0 0 ADAM FISCHER III 1.00 X 0 0 0 ANDREW RUBENSTEIN 1.00 X 0 0 0 KELLY TRAUDT 1.00 X 0 0 0 M'LOU ARNETT 1.00 X 0 0 0 BRAD GANO DECEASED 11172012 1.00 X 0 0 0 KATE BURKE WALSH TO 63013 40.00 X X 167142 0 39003 FRIEDA FRIEDMAN 40.00 X 54825 0 0 221967 0 39003 1 0 1 0 GS LIKUS PO BOX 446 OLDWICK NJ 08858 ARCHITECTS 362997 NOURISH TO FLOURISH PO BOX 181 PEAPACK NJ 07977 LUNCH PROGRAM 146498 FAREWELL ARCHITECTS 200 FORRESTALL ROAD PRINCETON NJ 08540 ARCHITECTS 134746 3 68705 2316378 3410 2385083 SCHOOL PROG. TUITION 611600 2825635 2825635 AFTER SCHOOL CARE 611600 22848 22848 SUMMER CAMP 611600 6309 6309 2854792 3814 3814 26592 0 26592 26592 26592 41569 39681 1888 1888 1888 134991 68705 77771 57220 57220 9445 3430 6015 6015 INSURANCE REIMBURSEMEN 900099 55956 55956 MISCELLANEOUS 611600 38786 38786 94742 5430146 2976126 0 68937 366975 366975 260971 208777 52194 2125825 1651409 404607 69809 100325 75799 21275 3251 259541 191942 58638 8961 213217 167403 39741 6073 15000 15000 12373 12373 49163 5429 43734 27490 12566 14924 61520 52292 7998 1230 1063 1063 381 381 31977 27180 4157 640 488712 415405 63533 9774 67722 57564 8804 1354 REPAIRS & MAINTENANCE 145594 123755 18927 2912 LUNCH PROGRAM 126320 126320 GENERAL INSTRUCTION SUP 42503 42503 STUDENT ACTIVITIES 26231 26231 124302 59017 40695 24590 4547205 3622940 795671 128594 72171 161286 1619011 1340215 2303869 2646488 1684927 31915 29280 9003 22543573 3916572 15675795 18627001 291871 357026 103003 103823 21779927 23276757 798438 792958 939000 939000 206652 362689 1944090 2094647 X 14232510 15196730 5036617 5418670 566710 566710 19835837 21182110 21779927 23276757 X 882941 65155 31202 366975 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 302957 65173 368130 330733 -27776 302957 259402 71331 330733 233921 25481 259402 622556 -74011 314624 233921 1.00000 0 0 2837219 2837219 17139568 3808536 13331032 161192 108036 53156 2405594 2405594 18627001 PREPAID TUITION 362689 362689 X 5526503 65155 31202 96357 5430146 0 5430146 4180230 0 4180230 366975 366975 4547205 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOLLOWING REPRESENTS THE FIN 48 FOONOTE DISCLOSURE INCLUDED IN THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2013. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO ACTIVITIES SUBJECT TO UBIT IN THE YEARS ENDED DECEMBER 31, 2012 OR 2011. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS BEEN DETERMINED THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL IS REQUIRED TO FILE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX), WHICH IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF THE TAX RETURN. THE FORMS 990 FOR 2010 THROUGH 2012 ARE OPEN TO EXAMINATION BY THE IRS AS OF JUNE 30, 2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 366,975. 1 1 1 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 WILLOW SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE BASED ON RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 STATE OF NEW JERSEY DEPARTMENT OF EDUCATION LENDS A SPECIFIC DOLLAR VALUE ANNUALLY TOWARDS TEXTBOOKS WHICH THE WILLOW STUDENTS BORROW FROM THE PUBLIC SCHOOL DISTRICT. THE WILLOW SCHOOL IS ALSO ENTITLED TO RECEIVE FUNDS FOR NURSING ANNUALLY AT AMOUNTS SPECIFIED ANNUALLY. GREEN GALA 203696 68705 134991 4568 28997 5000 39206 203696 68705 134991 4568 28997 5000 39206 77771 57220 9445 1500 1500 430 0 9445 1500 1500 430 3430 6015 NJ 1 0 0 0 1.00000 JUDI MEIGHAN 170 LAKE ROAD FAR HILLS NJ 07931 0 JUDI MEIGHAN PREPARED REPORTS AND MONITORED GAMING ACTIVTY AT THE EVENT. X 0 1 TUITION ASSISTANCE 24 366975 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: CRITERIA FOR AWARDING FINANCIAL AID THE WILLOW SCHOOL ABIDES BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS' PRINCIPLES OF GOOD PRACTICE FOR FINANCIAL AID ADMINISTRATION. IN ACCORDANCE WITH THESE PRACTICES, THE WILLOW SCHOOL AWARDS FINANCIAL AID GRANTS BASED UPON THE FINANCIAL NEED OF A FAMILY. THESE GRANTS ARE SUPPORTED BY THE SCHOOLS' BUDGET AND DEMONSTRATE THE SCHOOLS' COMMITMENT TO ENROLL A SOCIO-ECONOMICALLY DIVERSE STUDENT POPULATION. THE WILLOW SCHOOL USES TUITION AID DATA SERVICES (TADS) FOR TUITION ASSISTANCE TO DETERMINE A FAMILY'S ELIGIBILITY FOR FINANCIAL AID. COPIES OF A FAMILY'S CURRENT YEAR TAX FORMS ARE DUE ON APRIL 15TH FOR VERIFICATION. TADS REPORTS WILL PROVIDE THE WILLOW SCHOOL FINANCIAL AID COMMITTEE WITH CONFIDENTIAL, SECURE, AND DETAILED INFORMATION TO ENABLE US TO MAKE FAIR AND EQUITABLE DECISIONS ON FINANCIAL AID AWARDS. PARENTS ARE REQUIRED TO COMPLETE A PARENT'S FINANCIAL STATEMENT (PFS) ANNUALLY. IN ORDER TO RECEIVE PRIORITY CONSIDERATION, CURRENT FAMILIES MUST ADHERE TO AND COMPLETE THE ENTIRE FINANCIAL AID PROCEDURE BY THE STATED DEADLINES. FOR PARENTS WHO ARE SEPARATED, DIVORCED, OR HAVE NEVER BEEN MARRIED; THE WILLOW SCHOOL REQUIRES THAT A COMPLETE FINANCIAL AID APPLICATION BE SUBMITTED BY EACH PARENT (IRS 1040, PFS). FAILURE TO SUBMIT ALL FORMS WILL RESULT IN DELAYING THE REVIEW OF A STUDENTS APPLICATION AND WILL BE CONSIDERED INCOMPLETE. IT IS EXPECTED THAT PARENTS, GUARDIANS, DOMESTIC PARTNERS, AND/OR STEP-PARENTS OF WILLOW SCHOOL STUDENTS, PLAY AN APPROPRIATE ROLE IN FINANCING A STUDENTS EDUCATION. NON-WORKING PARENTS THE WILLOW SCHOOL ASSUMES THAT ALL ADULT FAMILY MEMBERS WILL WORK TO CONTRIBUTE TO THE INVESTMENT OF A WILLOW SCHOOL EDUCATION. FAMILIES WITH PRE-SCHOOL AGED CHILDREN OR UNUSUAL SITUATIONS SHOULD MAKE THE FINANCIAL AID COMMITTEE AWARE OF THEIR CIRCUMSTANCES. IN EVALUATING THE AMOUNT OF AID NEEDED TO MEET TUITION COSTS, THE FINANCIAL AID COMMITTEE CONSIDERS THE FAMILY'S OTHER CHILDREN (AGES AND THE SCHOOLS THEY ATTEND), ADDITIONAL DEPENDENTS, ALL SOURCES OF INCOME, PRIORITY OF SPENDING, DEBTS AND EXPENSES. RENEWAL IS BASED ON CONTINUED FINANCIAL NEED; TAX RETURNS MUST BE SUBMITTED EACH YEAR. ALL FINANCIAL AID AWARDS ARE CONTINGENT UPON PAYMENT IN FULL OF THE PRIOR YEARS ACCOUNT. COMPUTATION OF FAMILY CONTRIBUTION IN DETERMINING WHETHER OR NOT A FAMILY IS ELIGIBLE, A NUMBER OF FACTORS ARE CONSIDERED SUCH AS: FAMILY SIZE, PARENTS AGE, UNUSUAL EXPENSES, AND RETIREMENT PROVISIONS. IT SHOULD BE CLEARLY UNDERSTOOD THAT LIFESTYLE CHOICES THAT RESULT IN INCREASED EXPENSES OR DECREASED INCOME CANNOT BE UNDERWRITTEN BY THE FINANCIAL AID PROGRAM AT THE WILLOW SCHOOL. UPON RECEIVING THE RECOMMENDATION FROM TADS, WE RESERVE THE RIGHT TO ACCEPT THEIR RECOMMENDATION OR AMEND IT USING DOCUMENTATION THAT IS MORE EXTENSIVE DOCUMENTATION. APPEALS APPEALS TO THE FINANCIAL AID COMMITTEE MUST BE MADE PRIOR TO RETURNING THE SIGNED ENROLLMENT CONTRACT. ALL APPEALS MUST BE MADE IN WRITING WITH A FULL EXPLANATION OF ANY UNUSUAL CIRCUMSTANCES AND INFORMATION NOT ADDRESSED DURING THE INITIAL PROCESS. THE APPEAL WILL BE REVIEWED BY THE COMMITTEE AND THE DECISION WILL BE SUBMITTED TO THE FAMILY IN WRITING. IF A FAMILYS CIRCUMSTANCE CHANGES DRAMATICALLY AFTER ENROLLMENT CONTRACTS ARE SUBMITTED, PLEASE CONTACT THE BUSINESS OFFICE TO DISCUSS. CONFIDENTIALITY ALL FINANCIAL AID RECORDS AT THE WILLOW SCHOOL ARE KEPT STRICTLY CONFIDENTIAL. THESE RECORDS ARE REVIEWED BY THE DIRECTOR OF BUSINESS AND FINANCE, THE DIRECTOR OF ADMISSIONS AND THE HEAD OF SCHOOL TO DETERMINE ELIGIBILITY. ALL FINANCIAL AID AWARDS ARE HIGHLY CONFIDENTIAL BETWEEN THE FAMILY AND THE SCHOOL. THE MEMBERS OF THE FINANCIAL AID COMMITTEE CONSIDER FINANCIAL AID AWARDS CONFIDENTIAL AND FAMILIES ARE NOT TO DISCUSS FINANCIAL AID INFORMATION WITH ANY OTHER PARTY OTHER THAN A MEMBER OF THE FINANCIAL AID COMMITTEE. X X X 0 0 0 0 0 0 0 0 0 KATE BURKE WALSH TO 63013 167142 0 0 0 0 0 8928 0 30075 0 206145 0 0 0 THE ELM FOUNDATION FINANCE CONSTRUCTION X 939000 939000 0 1 1 939000 X 9 69682 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 CAPE BRANCH FOUNDATION AND THE ELM FOUNDATION IS A FAMILY FOUNDATION CONNECTED TO THE FOUNDER OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11 THE 990 RETURN IS REVIEWED BY KATE WALSH - HEAD OF SCHOOL AND MARK BIEDRON - DIRECTOR OF ADVANCEMENT REVIEW. THE 990 IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. AFTER THE REVIEW, THE 990 IS SIGNED BY KATE WALSH, HEAD OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MONITORS CONFLICTS BY REVIEWING ALL VENDORS FOR ANY DIRECT RELATIONSHIP THAT MAY GIVE RISE TO A CONFLICT TO ANY OF THE BOARD MEMBERS AND OR ANY OTHER INDIVIDUALS HAVING INFLUENCE OVER THE BOARD. INDIVIDUALS MUST DECLARE ANY POTENTIAL CONFLICT IN WRITING TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/ EXECUTIVE DIRECTOR: 1. WRITTEN EMPLOYMENT CONTRACT 2. COMPENSATION SURVEY OR STUDY FORM 990, PART VI, SECTION C, LINE 18 FORM 990, PART VI, SECTION C, LINE 19: THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE KEPT AT THE ORGANIZATION'S LOCATION AND CAN BE VIEWED BY ANY INQUIRING PARTY DURING NORMAL OFFICE HOURS. HARD COPIES ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC AFTER A REQUEST IS MADE IN WRITING. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TUITION ASSISTANCE 366,975. AUDIT RESPONSIBILITY FORM 990, PAGE 12, PART XII,LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. FOR FISCAL YEAR 2013, THE ORGANIZATION DID NOT CHANGE ITS SELECTION OF AN INDEPENDENT ACCOUNTANT. CAPE BRANCH FOUNDATION C/O DBF 5 INDEPENDENCE WAY PRINCETON NJ 08540 226054886 PRIVATE NON OPERATING FOUNDATION NJ 501 (C) (3) PF 0 THE ELM FOUNDATION P O BOX 327 OLDWICK NJ 08858 562583850 PRIVATE NON OPERATING FOUNDATION NJ 501 (C) (3) PF 0 SOLID WOOD CONSTRUCTION LLC PO BOX 327 OLDWICK NJ 08858 223550835 REAL ESTATE CONSTRUCTION NJ N/A 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 THE ELM FOUNDATION E 939000 CASH