2014-02-15T19:12:31-06:00 2013-06-30 042943536 Tonneson & Company Inc 401 Edgewater Place Suite 300 Wakefield MA 018806208 990 2012-07-01 042103935 Brimmer and May School BRIM 6175667462 69 Middlesex Road Chestnut Hill MA 02467 James H Orr Jr 6175667462 2014-02-13 1 Cynthia P Almquist P01309212 7812459999 2014-02-07 2012 2015-11-30 17:44:51Z James H Orr Jr 69 Middlesex Road Chestnut Hill MA 02467 14488068 0 X www.brimmer.org X 1939 MA Brimmer and May is an inclusive, caring community committed to maintaining high academic standards while implementing innovative educational ideas. The School promotes active learning by challenging students to think and work independently and collaboratively; to approach learning with joy and confidence; to develop problem solving, critical thinking, and analytical skills; to use emerging technologies effectively; to explore their curiosity and expand their creativity; to strive for their personal best; and to pursue health and well-being. We uphold our core values of respect, responsibility, honesty, and kindness and embrace diversity and global awareness. Our objective is to develop informed, engaged, and ethical citizens and leaders for the global community. 24 23 213 0 0 0 543922 348380 13186038 13993964 55817 53050 65149 68035 13850926 14463429 2553213 2688425 0 0 8306963 8543008 0 0 384722 3795115 4235296 14655291 15466729 -804365 -1003300 33131534 33449986 16492741 16001629 16638793 17448357 X Brimmer and May is an inclusive, caring community committed to maintaining high academic standards while implementing innovative educational ideas. The School promotes active learning by challenging students to think and work independently and collaboratively; to approach learning with joy and confidence; to develop problem solving, critical thinking, and analytical skills; to use emerging technologies effectively; to explore their curiosity and expand their creativity; to strive for their personal best; and to pursue health and well-being. We uphold our core values of respect, responsibility, honesty, and kindness and embrace diversity and global awareness. Our objective is to develop informed, engaged, and ethical citizens and leaders for the global community. 0 0 11920116 2688425 13993964 The School provides a quality educational experience for students to prepare them for advanced degrees and gainful vocations. 11920116 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 1 213 1 0 0 0 0 0 1 0 0 0 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X James H Orr Jr Treasurer 6175667462 69 Middlesex Road Chestnut Hill MA 02467 Judith Guild 40.00 X X 248237 0 45699 David Kreisler 10.00 X X 0 0 0 Suzzara Durocher 10.00 X X 0 0 0 John Fitzgerald 10.00 X X 0 0 0 James Orr Jr 10.00 X X 0 0 0 Judith Wyman 2.00 X X 0 0 0 Mollye Block 2.00 X 0 0 0 Eleanor Hoey Bright 2.00 X 0 0 0 Peter Brown 2.00 X 0 0 0 Patrick Byrne PhD 2.00 X 0 0 0 Gail Gabriel 2.00 X 0 0 0 Paul Gibbons 2.00 X 0 0 0 Adam Hetnarski 2.00 X 0 0 0 Kenyon Bissell Grogan 2.00 X 0 0 0 Bernard Kaplan 2.00 X 0 0 0 David Kazis 2.00 X 0 0 0 Olivia Kistner 2.00 X 0 0 0 Howard Leeder 2.00 X 0 0 0 Michael Price 2.00 X 0 0 0 Lawrence Siff 2.00 X 0 0 0 Linda Shapiro Waintrup 2.00 X 0 0 0 Stephen Weber 2.00 X 0 0 0 Mahlet Woldemariam 2.00 X 0 0 0 Timothy Wright 2.00 X 0 0 0 Thomas Fuller 40.00 X 107423 0 22818 Anne Reenstierna 40.00 X 176100 0 45996 531760 0 114513 3 1 1 0 0 348380 348380 Tuition and fees 611600 13267707 13267707 Auxiliary revenue 611600 726257 726257 13993964 53050 53050 92674 24639 68035 68035 14463429 13993964 0 121085 2688425 2688425 285216 285216 6817673 5209507 1359737 248429 236853 171640 59539 5674 689668 497686 191550 432 513598 385495 108592 19511 185543 166989 18554 1121642 1009478 112164 99977 39057 60920 Supplies and other expe 783349 579947 203402 Athletic supplies and e 285817 285817 Utilities 267208 240487 26721 Repairs and maintenance 252238 227014 25224 1239522 418574 710272 110676 15466729 11920116 3161891 384722 1755037 1144283 662492 837233 1053806 621765 175078 140827 222062 246786 29757445 11308196 19108848 18449249 9890950 11755901 263261 253942 33131534 33449986 1061246 981854 2767495 2409737 12664000 12496000 0 114038 16492741 16001629 X 10278373 10653190 2080042 2507432 4280378 4287735 16638793 17448357 33131534 33449986 -1003300 1812864 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4452407 114802 809848 186305 5190752 4326330 200763 8025 82711 4452407 4146386 11440 200947 32443 4326330 3674970 101000 416537 46121 4146386 2704447 1250856 -175699 104634 3674970 0.80630 0.19370 0 0 3992451 3992451 22712719 8776929 13935790 2815289 2324292 490997 236986 206975 30011 18449249 Capital lease obligations 114038 114038 X 13587868 -875561 -875561 14463429 0 14463429 12778304 0 12778304 2688425 2688425 15466729 Description of Intended Use of Endowment Funds: Part V, Line 4: Endowment funds are assets of the School that are invested to provide support to the School. A portion of the investment return is utilized to support the School's operations in fulfillment of its mission and a portion to enhance and maintain the purchasing capacity of the permanently restricted net assets. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: In accordance with Section 501(c)(3) of the Internal Revenue Code, the School is exempt from federal and state income taxes and, accordingly, the financial statements do not reflect a provision for income taxes. These determinations have been reviewed according to guidance in a recent Financial Accounting Standards Board pronouncement related to accounting for uncertainty in income taxes. In determining the recognition of uncertain tax positions, the School now 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. The School is generally subject to potential examination by taxing jurisdictions for the prior three years. Part XI, Line 2d - Other Adjustments: Financial aid -2,688,425. Unrealized gains 1,812,864. Part XII, Line 4b - Other Adjustments: Financial aid 2,688,425. 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 The notice of nondiscriminatory policy toward students is published annually in The Boston Globe. Auction 92674 92674 24639 92674 92674 24639 24639 68035 1 Financial aid 121 2688425 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: A committee determines how to apportion the available financial aid funds among the families that apply. All aid is based on need, as demonstrated by the financial aid forms the family submits. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Judith Guild 248237 0 0 0 0 0 17000 0 28699 0 293936 0 0 0 Anne Reenstierna 176100 0 0 0 0 0 8295 0 37701 0 222096 0 0 0 A Massachusetts Development Finance Agency 2010-10-01 12664000 Defeasance of 2005 bond, repayment of mortgage, reimbursement for art center 0 0 0 A 168000 12664000 279569 12384431 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 Form 990, Part VI, Section B, line 11 The Treasurer reviews the Form 990 to ensure that it is complete and accurate. The Audit Committee then reviews the Form 990 in its complete form and authorizes it to be signed by the Treasurer and filed with the IRS. The Form 990 is distributed in a secure electronic format to the full governing body with Schedule B redacted. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy is regularly and consistently monitored by the Board of Trustees. Compliance with the policy is enforced by the Governing Board, which informs new trustees and committee appointees of its policy and requires disclosure both upon initial election and appointment as well as upon all subsequent re-elections and re-appointments. Form 990, Part VI, Section B, line 15a On June 30, 2011, the School entered into a five year employment contract with the Head of School. At that time, a compensation committee comprised of independent members of the Board of Trustees utilized comparative data obtained from the National Association of Independent Schools (NAIS) to determine the Head of School's compensation. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements of the School are made available to the public upon request.