2014-02-24T10:25:44-06:00 2013-06-30 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2012-07-01 042104008 THE CLARKE SCHOOL FOR THE DEAF CLAR 4135843450 45 ROUND HILL ROAD NORTHAMPTON MA 01060 SUSAN LOWE 4135843450 2014-02-15 1 RUDY M D'AGOSTINO P00962620 4135368510 2014-02-14 2012 2015-11-30 17:44:51Z X CLARKE SCHOOLS FOR HEARING AND SPEECH WILLIAM CORWIN 45 ROUND HILL ROAD NORTHAMPTON MA 01060 17587244 0 X WWW.CLARKESCHOOL.ORG X 1867 MA PROVIDE CHILDREN WHO ARE DEAF & HARD OF HEARING WITH LISTENING, LEARNING & SPOKEN LANGUAGE SKILLS 21 20 225 70 0 0 3516224 3746206 6729229 5954696 599379 999054 885995 1015698 11730827 11715654 744989 25665 0 0 8336937 8218634 0 0 828821 3667543 3432586 12749469 11676885 -1018642 38769 29433554 29790735 2304923 1092225 27128631 28698510 X CLARKE PROVIDES CHILDREN WHO ARE DEAF AND HARD OF HEARING WITH THE LISTENING, LEARNING AND SPOKEN LANGUAGE SKILLS THEY NEED TO SUCCEED. 0 0 6424252 2220 4184996 CLARKE SCHOOL PROGRAMS: CLARKE EDUCATIONAL PROGRAMS ARE LED BY CREATIVE AND COMMITTED PROFESSIONALS TRAINED IN CHILDHOOD EDUCATION, SPEECH-LANGUAGE PATHOLOGY, EDUCATION OF THE DEAF AND LISTENING AND SPOKEN LANGUAGE DEVELOPMENT. CHILDREN RECEIVE DAILY AUDITORY SPEECH AND LANGUAGE THERAPY; SMALL CLASS SIZES PROVIDE INDIVIDUALIZED ATTENTION AND CLASSROOMS ARE DESIGNED FOR THE UNIQUE ACOUSTICAL NEEDS OF CHILDREN WITH HEARING LOSS. CURRICULUM FOR ALL AGES IS ALIGNED WITH STATE AND NATIONAL STANDARDS AND FAMILIES ARE ACTIVELY INVOLVED IN LEARNING THROUGH FREQUENT COMMUNICATION AND CLASSROOM OBSERVATIONS. CLARKE'S PRESCHOOL PROGRAM IS COMPRISED OF SCHOOLS IN SIX LOCATIONS: CANTON, MA, NORTHAMPTON, MA, JACKSONVILLE, FL, NEW YORK, NY; AND VIA CLARKE PENNSYLVANIA, INC., BRYN MAWR AND PHILADELPHIA, PA. SEVERAL SITES OFFER ON-SITE AUDIOLOGICAL SERVICES. EACH CHILD RECEIVES INDIVIDUAL ATTENTION ACCORDING TO THEIR NEEDS, WITH GOALS OF DEVELOPING AUDITION AND AGE-APPROPRIATE LANGUAGE AS WELL AS DEVELOPING SENSORY AWARENESS, FINE AND GROSS MOTOR SKILLS, COGNITION AND SOCIAL SKILLS. CLARKE'S NORTHAMPTON, MA BASED K-8 PROGRAM IS CO-LOCATED IN A MAINSTREAM PUBLIC ELEMENTARY SCHOOL. WHILE CLARKE STUDENTS ARE IMMERSED IN SMALL CLASSES LED BY TEACHERS OF THE DEAF, THEY PARTICIPATE IN MUSIC, ART AND RECESS WITH THEIR HEARING PEERS. CLARKE'S SUMMER PROGRAMS, DESIGNED SPECIFICALLY FOR CHILDREN WITH HEARING LOSS, ARE LED BY EXPERIENCED TEACHERS OF THE DEAF AND THROUGH A VARIETY OF ACTIVITIES FOSTER LEADERSHIP AND INDEPENDENCE WHILE ENHANCING LISTENING, COMMUNICATION AND SOCIAL SKILLS. APPROXIMATELY 190 CHILDREN SERVED. 1581036 4436 1514475 CLARKE MAINSTREAM SERVICES: THROUGH A VARIETY OF CUSTOMIZABLE SEVICES, CLARKE PROFESSIONALS HELP CHILDREN WITH HEARING LOSS MAKE SUCCESSFUL TRANSITIONS INTO THEIR NEIGHBORHOOD SCHOOLS AND THRIVE AMONG THEIR HEARING PEERS. CLARKE'S ITINERANT TEACHER PROGRAM SENDS A TEACHER OF THE DEAF TO MAINSTREAM SCHOOLS TO WORK WITH CHILDREN WITH HEARING LOSS AND TO SUPPORT AND TRAIN THE EDUCATORS WORKING WITH THOSE STUDENTS. CLARKE'S COMPREHENSIVE EDUCATIONAL EVALUATIONS ARE DESIGNED SPECIFICALLY FOR STUDENTS WITH HEARING LOSS IN PRESCHOOL THROUGH HIGH SCHOOL; FAMILIES TRAVEL TO CLARKE'S NORTHAMPTON LOCATION FROM AROUND THE COUNTRY FOR THIS MULTI-DAY EVALUATION. CLARKE'S ANNUAL CONFERENCE ON MAINSTREAMING STUDENTS WITH HEARING LOSS, THE ONLY GATHERING OF ITS KIND, FEATURES THE MOST PROMINENT LEADERS IN THE FIELD AND DRAWS HUNDREDS OF PARENTS AND EDUCATORS FROM AROUND THE COUNTRY. CLARKE'S PROFESSIONAL DEVELOPMENT SERVICES PROVIDE SCHOOLS, DISTRICTS AND PROFESSIONALS WITH ASSISTANCE IN PLANNING, DIRECT INSTRUCTION, STAFF ORIENTATIONS, TEACHER CONSULTATIONS AND ADJUSTMENT COUNSELING. CLARKE'S MAINSTREAM PUBLICATIONS ISSUE RESOURCES (BOOKS, PAMPHLETS AND NEWSLETTERS) GEARED SPECIFICALLY FOR STUDENTS, PARENTS AND PROFESSIONALS. APPROXIMATELY 190 CHILDREN SERVED. 878939 19009 554907 CLARKE EARLY INTERVENTION PROGRAMS: CLARKE'S EARLY CHILDHOOD/PARENT INFANT PROGRAMS SERVE CHILDREN WHO ARE DEAF AND HARD OF HEARING FROM BIRTH THROUGH THREE YEARS OF AGE. THE INNOVATIVE PROGRAM HELPS PARENTS LEARN TO USE LISTENING AND SPOKEN LANGUAGE TECHNIQUES TO ENHANCE THEIR CHILD'S COMMUNICATION SKILLS AND OFFERS SUPPORT AND EDUCATION, ON-SITE AUDIOLOGICAL SERVICES AND ASSESSMENTS FOR SENSORY AIDS SUCH AS COCHLEAR IMPLANTS. IN ADDITION TO THE CENTER AND HOME-BASED PROGRAMS, FAMILIES ARE ABLE TO ACCESS THESE SERVICES THROUGH CLARKE'S TV VISIT PROGRAM IN WHICH SPEECH AND LANGUAGE PROFESSIONALS COACH PARENTS AND OBSERVE INFANTS VIA WEBCAM. APPROXIMATELY 300 CHILDREN SERVED. 8884227 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 63 0 1 225 1 0 0 0 0 0 1 1 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 1 0 AL AK AZ CT GA IL KS KY MA ME MD MN MS MI NH NJ NY NC OH OK OR PA RI SC TN VA WA WV WI X X SUSAN LOWE 4135821156 45 ROUND HILL ROAD NORTHAMPTON MA 01060 HUGH BABOWAL 1.00 X 0 0 0 CATHERINE BARTLETT 1.00 X X 0 0 0 CAROL T CHRIST 1.00 X 0 0 0 NICHOLAS CHU 1.00 X 0 0 0 JULIE A COWEN 1.00 X X 0 0 0 ROBERT F DANAHY 1.00 X 0 0 0 DOUG DELEO 1.00 X 0 0 0 JAMES DREIKORN 1.00 X 0 0 0 THOMAS E FIELDS 1.00 X X 0 0 0 KEVIN H FRANCK 1.00 X 0 0 0 JASON FRIEDLAND 1.00 X 0 0 0 SALLY GRIGGS 1.00 X 0 0 0 SARA GROSVENOR 1.00 X 0 0 0 THEODORE L HUBBARD 1.00 X X 0 0 0 STEPHEN KREVALIN 1.00 X 0 0 0 THEODORE MASON 1.00 X 0 0 0 DANIEL MONTERO 1.00 X 0 0 0 NANCY PETERSON 1.00 X 0 0 0 STEVEN RAAB 1.00 X 0 0 0 ANDY SASSINE 1.00 X 0 0 0 JAN BLYNN THRU 102012 1.00 X 0 0 0 JOSEPH J BRUCE THRU 102012 1.00 X 0 0 0 BARBARA MADDERN THRU 102012 1.00 X 0 0 0 WILLIAM DAUGHERTY 1.00 X 0 0 0 WILLIAM CORWIN 38.00 2.00 X 172726 0 27296 SUSAN LOWE 38.00 2.00 X 66456 0 10938 JANE LENNOX 40.00 X 125125 0 9918 OWEN J LOGUE 40.00 X 102967 0 24274 467274 0 72426 3 0 1 0 0 33036 25116 3688054 27408 3746206 SCHOOL PROGRAMS 611710 3812790 3812790 MAINSTREAM PROGRAMS 611710 1441908 1441908 EARLY INTERVENTION PROGRAM 611710 528318 528318 TEACHER TRAINING PROGRAMS 611710 171680 171680 5954696 570273 570273 101039 0 101039 101039 101039 955896 4826774 810070 4543819 145826 282955 428781 428781 14620 33036 25945 -11325 -11325 988284 491756 496528 496528 CLARKE PA MANAGEMENT FEE 900099 281399 281399 OUTSIDE TRUST INCOME 900099 84999 84999 ALUMNI REUNION 900099 44775 44775 18283 18283 429456 11715654 6254378 0 1715070 25665 25665 343355 343355 6423387 5253274 735756 434357 291651 235339 43667 12645 665234 533006 89734 42494 495007 390083 73519 31405 56122 1823 54299 62970 13300 49670 15000 15000 392373 297318 67009 28046 49244 13210 36009 25 454250 281881 98981 73388 108413 33886 64929 9598 1142417 1061622 56822 23973 286251 244247 24128 17876 26949 16580 7529 2840 79370 532 78838 453047 335514 44268 73265 78364 31412 46952 SPECIAL EVENTS 85367 9260 5486 70621 OTHER PROGRAM EXPENSES 60514 60514 DUES & SUBSCRIPTIONS 33048 9505 18025 5518 MISCELLANEOUS 22819 14481 5698 2640 26068 21775 4163 130 11676885 8884227 1963837 828821 787747 768242 2028164 2437608 372307 407799 2400000 15648 1987 188992 107368 9652880 6710466 7276797 2942414 14439139 15078913 2545493 3444002 1779267 2202402 29433554 29790735 739735 625162 102514 72730 70008 182032 1392666 212301 2304923 1092225 X 8990512 7749934 2228586 4266670 15909533 16681906 27128631 28698510 29433554 29790735 X 38769 672826 710016 148268 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 0 0 1 0 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND AND THE MASSACHUSETTS ASSOCIATION OF APPROVED PRIVATE CHAPTER 766 SCHOOLS WHICH MAY ENGAGE IN LOBBYING ACTIVITIES. A PORTION OF THE DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES AND AS SUCH, NO DETERMINATIVE AMOUNT IS LISTED IN THE SCHEDULE. LINE 1A: PARENTS OF CHILDREN SERVED BY THE ORGANIZATION INITIATE LEGISLATION FOR INCREASED FUNDING FOR THE EDUCATION OF ORAL, DEAF CHILDREN. 13616037 89012 1310957 677000 15080 14323926 14143355 144666 -15976 670000 -13992 13616037 13027854 40511 2382072 1292300 14782 14143355 11175562 800255 1767674 700135 15502 13027854 13795201 597937 -2848646 320998 47932 11175562 0.05670 0.94330 1 0 496232 496232 6041419 3668364 2373055 3115229 3042102 73127 2942414 BENEFICIAL INTEREST IN PERPETUAL TRUST 3444002 F 3444002 ACCOUNTS RECEIVABLE-AFFILIATE 1952213 CASH SURRENDER VALUE OF LIFE INSURANCE 250189 2202402 ANNUITIES PAYABLE 137271 UNITRUST PAYABLE 75030 212301 X 13658611 672826 1645424 2318250 11340361 15000 360293 375293 11715654 13506784 1888506 1888506 11618278 15000 43607 58607 11676885 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. CLARKE'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER JUNE 30, 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENT ON ANNUITY AND UNITRUST OBLIGATIONS 20,731. REVENUE OF AFFILIATE INCLUDED ON CONSOLIDATED FINANCIAL STATEMENTS 1,435,924. NET CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY THIRD PARTIES 188,769. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION INCLUDED IN LINE 1 281,399. UNCOLLECTIBLE PLEDGES 61,232. GRANTS PAID TO INDIVIDUALS NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 25,665. EXPENSES OF FUNDRAISING EVENT -25,945. BAD DEBT EXPENSE NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 17,942. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF AFFILIATE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 2,143,960. ELIMINATION INCLUDED IN LINE 1 -281,399. EXPENSES OF FUNDRAISING EVENT 25,945. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS PAID TO INDIVIDUALS NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 25,665. BAD DEBT EXPENSE NETTED WITH REVENUE FOR FINANCIAL STATEMENTS 17,942. 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 NON-DISCRIMINATORY POLICY IS PUBLISHED ANNUALLY ON THE ORGANIZATION'S WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES GOVERNMENTAL ASSISTANCE FOR THE SCHOOL BREAKFAST AND LUNCH PROGRAM. BERMUDA 0 0 INVESTMENT IN PINE GROVE OFFSHORE FUND LTD 643096 0 0 0 0 0 0 643096 0 643096 0 0 0 0 1 0 CLARKEOBERFEST 47656 33036 14620 3960 900 21085 47656 33036 14620 3960 900 21085 25945 -11325 1 FINANCIAL AID 9 25665 FAIR MARKET VALUE PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION GENERALLY USES A STANDARDIZED TEMPLATE FOR FINANCIAL AID APPLICATION PROCESSING IN ORDER TO DETERMINE ELIGIBILITY. THE ORGANIZATION HAS A FINANCIAL AID COMMITTEE WHICH REVIEWS ALL FINANCIAL AID APPLICATIONS AND AWARDS FINANCIAL AID BASED ON A MAJORITY VOTE. THE FINANCIAL AID IS NOT DISTRIBUTED TO THE FAMILIES. THE FINANCIAL AID IS RECORDED AS AN OFFSET TO TUITION AND FEE REVENUE AND A REDUCTION TO THE STUDENT'S ACCOUNT. X X 0 0 0 0 0 0 0 0 0 WILLIAM CORWIN 172521 0 0 0 205 0 9113 0 18183 0 200022 0 0 0 TD BANK JULIE COWAN, TREASURER OF BOARD OF DIRECTORS, IS AN OFFICER OF TD BANK. 1715000 LINE OF CREDIT OF WITH TD BANK, NO CURRENT BALANCE OWED. 0 TD BANK JULIE COWAN, TREASURER OF BOARD OF DIRECTORS, IS AN OFFICER OF TD BANK 182032 NOTE PAYABLE TO TD BANK 0 MS. COWAN RECUSES HERSELF FROM ALL TRUSTEE VOTES CONCERNING MATTERS ABOUT THE LINE OF CREDIT, NOTE PAYABLE AND CLARKE'S BUSINESS RELATIONSHIP WITH TD BANK. X 1 27408 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A COPY OF THE 990 IS MADE AVAILABLE ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW. THE EXECUTIVE COMMITTEE OF THE BOARD MEETS TO APPROVE THE 990 FOR SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES RECEIVE THE "POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS". THE RECIPIENTS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS. CHAIRS OF THE COMMITTEES OF THE TRUSTEES MONITOR ANY CIRCUMSTANCES THAT COULD ARISE AND A VOTE WOULD BE TAKEN FOR APPROPRIATE POLICIES TO BE FOLLOWED. THE SAME PROCEDURE IS FOLLOWED WITH PROGRAM DIRECTORS THROUGHOUT THE ORGANIZATION. THE DISCLOSURES ARE UPDATED ANNUALLY AND WHEN NEW INDIVIDUALS JOIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION GATHERS COMPARABILITY DATA AND IN SOME INSTANCES USES THE RESOURCES OF AN OUTSIDE CONSULTANT IN THE SETTING OF COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN MARCH, 2012. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE ORGANIZATION'S WEBSITE, GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: NET CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY THIRD PARTIES 188,769. ACTUARIAL INCOME ON ANNUITY & UNITRUST OBLIGATIONS 20,731. UNCOLLECTIBLE PLEDGES -61,232. 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS DURING THE FISCAL YEAR. CLARKE PENNSYLVANIA INC 455 SOUTH ROBERTS ROAD BYRN MAWR PA 19010 233065167 SCHOOL PA 501(C)(3) LINE 2 THE CLARKE SCHOOL FOR THE DEAF 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 CLARKE PENNSYLVANIA INC L 281399 MANAGEMENT FEE PAID CLARKE PENNSYLVANIA INC O INCLUDED WITHIN MANAGEMENT FEE CLARKE PENNSYLVANIA INC R 417000 FAIR MARKET VALUE