2014-03-18T11:00:03-05:00 2013-06-30 CROWE HORWATH LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2012-07-01 351019540 STANLEY CLARK SCHOOL INC STAN 5742914200 3123 Miami Street South Bend IN 46614 MELISSA GRUBB 2014-03-14 true Kenneth J Keber P00240883 5742323992 2012 2015-11-30 17:44:51Z MELISSA GRUBB 3123 Miami Street South Bend IN 46614 11420097 false X WWW.STANLEYCLARK.ORG X 1958 IN TO INSPIRE AND CHALLENGE STUDENTS TO ACHIEVE EXCELLENCE IN ACADEMICS, THE ARTS, ATHLETICS AND CHARACTER IN A NURTURING ENVIRONMENT THAT FOSTERS CRITICAL THINKING, CREATIVITY, ACCOUNTABILITY TO SELF AND OTHERS AND THE DISCOVERY OF EACH STUDENT'S STRENGTHS AND PASSIONS. 20 20 108 150 0 0 1861234 1229812 4455758 4652384 415501 393549 -5917 -98218 6726576 6177527 735510 748610 0 0 2837202 2899291 0 0 193220 1729274 1609369 5301986 5257270 1424590 920257 16732181 13740767 5054288 960492 11677893 12780275 THE MISSION OF THE STANLEY CLARK SCHOOL IS TO INSPIRE AND CHALLENGE STUDENTS TO ACHIEVE EXCELLENCE IN ACADEMICS, THE ARTS, ATHLETICS AND CHARACTER IN A NURTURING ENVIRONMENT THAT FOSTERS CRITICAL THINKING, CREATIVITY, ACCOUNTABILITY TO SELF AND OTHERS AND THE DISCOVERY OF EACH STUDENT'S STRENGTHS AND PASSIONS. false false 4442307 748610 4652384 AT THE STANLEY CLARK SCHOOL (SCS) WE VALUE: - PROVIDING AN OUTSTANDING EDUCATION BY INTEGRATING COMPREHENSIVE PROGRAMS OF EXCELLENCE IN ACADEMICS, THE ARTS, PHYSICAL EDUCATION/ATHLETICS AND CHARACTER DEVELOPMENT; - PREPARING STUDENTS FOR HIGHER EDUCATION BY DEVELOPING PERSONAL RESPONSIBILITY FOR STUDY SKILLS, CRITICAL THINKING, AND LIFE-LONG LEARNING; - ADMITTING AND RETAINING STUDENTS WHO ARE CAPABLE OF MEETING OUR HIGH ACADEMIC AND BEHAVIORAL EXPECTATIONS SO THAT ALL STUDENTS ARE ENRICHED; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF LEADERSHIP QUALITIES; - PROVIDING OPPORTUNITIES FOR STUDENTS TO DISCOVER AND PURSUE THEIR INTERESTS AND TALENTS; - CREATING A NURTURING ENVIRONMENT BY ACTIVELY PROMOTING EMPATHY, MUTUAL RESPECT, AND SERVICE TO OTHERS; - ENCOURAGING WISE DECISION-MAKING SKILLS AND THE ABILITY TO MAKE HEALTHY CHOICES; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF HEALTHY SELF-ESTEEM BASED ON AUTHENTIC STUDENT ACCOMPLISHMENTS AND ACHIEVEMENTS; - CREATING DIVERSITY OF CULTURE, RELIGION, ETHNICITY AND SOCIO-ECONOMIC BACKGROUND; AND - FOSTERING THE PARTNERSHIP OF FACULTY, ADMINISTRATION, PARENTS AND STUDENTS AS CRUCIAL TO THE ACHIEVEMENT OF MUTUAL GOALS. SCS STUDENTS EXCEL IN STANDARDIZED TESTING WITH MOST CLASSES SCORING IN THE 90TH PERCENTILE OR ABOVE. THEY ARE PREPARED TO EXCEL IN HIGH SCHOOL, IN COLLEGE AND IN LIFE - ACADEMICALLY AND PERSONALLY. THEY LEAVE SCS WITH THE ABILITY TO SOLVE PROBLEMS, BE IMAGINATIVE THINKERS, ENTHUSIASTIC LEARNERS AND ADEPT IN EXPRESSING THEIR INDIVIDUAL POINT OF VIEW. THE ARTS ARE ALSO AN INTEGRAL PART OF THE CURRICULUM - AND DAILY LIFE - AT SCS, BEGINNING WITH PRESCHOOL AND CONTINUING THROUGH MIDDLE SCHOOL. THE SCHOOL'S EXTENSIVE ARTS PROGRAM ENHANCES EACH STUDENT'S INHERENT CREATIVE ABILITIES AND FOSTERS THE ABILITY TO PRESENT THEMSELVES AND THEIR WORK WITH CONFIDENCE. "WORK HARD, PLAY HARD" APTLY DESCRIBES A DAY AT SCS. PHYSICAL EDUCATION AND ATHLETICS ARE AN IMPORTANT PART OF EACH STUDENT'S EXPERIENCE. SCS LEARNING IN DEED IS A SERVICE-LEARNING INITIATIVE THAT ENGAGES STUDENTS FROM PRESCHOOL THROUGH EIGHTH GRADE IN HANDS-ON, MEANINGFUL COMMUNITY SERVICE PROJECTS. SCS LEARNING IN DEED COMBINES SERVICE AND LEARNING OBJECTIVES TO: - MEET REAL, DEFINED NEEDS IN OUR COMMUNITY, - PROMOTE STUDENT REFLECTION, - ACQUIRE VALUES, SKILLS, AND PRACTICAL KNOWLEDGE, AND - BRING TO LIFE CIVIC RESPONSIBILITY WHILE GAINING A DEEPER UNDERSTANDING OF THEMSELVES AND THEIR COMMUNITY. THERE WERE 320 STUDENTS ENROLLED AT SCS FOR THE 2012-13 SCHOOL YEAR. THE GENDER SPLIT AT THE SCHOOL IS 59% GIRLS AND 41% BOYS. THE STUDENTS COME FROM COMMUNITIES IN AND AROUND SOUTH BEND SUCH AS GRANGER, MISHAWAKA, ELKHART, GOSHEN, PLYMOUTH AND LAPORTE. AN ATTRIBUTE OF THE SCHOOL THAT AFFECTS THE STUDENT POPULATION IS THE LOYALTY OF THE ALUMNI FAMILIES. FOR EXAMPLE, THERE ARE CURRENTLY OVER 30 STUDENTS AT STANLEY CLARK WHO ARE CHILDREN OF ALUMNI, A TESTAMENT TO THE LIFE IMPACT OF THE SCS EXPERIENCE ON ITS GRADUATES. 4442307 true true false false false false false false true true false false false true true true false true false false false false false true true false false true true false false false false false false false false true false false false false false false false false false true 26 0 true 108 true false false false false false true true false false false false X 20 20 false false false false false false false true true false false false true true true true true true false false IN X ANN M GAZDICK 5742914200 3123 MIAMI STREET South Bend IN 46614 BRAD C BEUTTER 1.00 X X 0 0 0 LESLIE CALLAHAN 1.00 X X 0 0 0 MARK HARMAN 1.00 X X 0 0 0 WILLIAM J SCHMUHL JR 1.00 X X 0 0 0 ALICE COOPER 1.00 X 0 0 0 BETH GUDEMAN 1.00 X 0 0 0 CONNIE VARGA 1.00 X 0 0 0 ERIC MARION 1.00 X 0 0 0 ERIN HOFFMAN HARDING 1.00 X 0 0 0 ERNESTINE M RACLIN 1.00 X 0 0 0 ILENE SHEFFER 1.00 X 0 0 0 JOHN T AXELBERG 1.00 X 0 0 0 JOYCE F STIFEL 1.00 X 0 0 0 KATHY BREITOWICH DDS 1.00 X 0 0 0 MATT KAHN 1.00 X 0 0 0 MICHAEL GARATONI 1.00 X 0 0 0 MOLLIE BERNARD 1.00 X 0 0 0 STEPHANIE SCHURZ 1.00 X 0 0 0 STEVEN HAINES 1.00 X 0 0 0 VIRGINIA LAKE 1.00 X 0 0 0 ANN M GAZDICK 40.00 X 83171 0 15472 MELISSA GRUBB 40.00 X 153957 0 3912 237128 0 19384 1 false true false 0 296407 933405 91878 1229812 TUITION 611000 4460230 4460230 7TH AND 8TH GRADE 611710 59479 59479 TRANSPORTATION 611710 80720 80720 EXTENDED DAY 611710 37757 37757 SUMMER PROGRAMS 611710 11638 11638 2560 2560 0 0 4652384 202069 202069 0 0 15601 15601 0 15601 15601 5351065 5159585 191480 0 191480 191480 12060 296407 77885 -65825 -65825 11700 5100 6600 6600 0 MISCELLANEOUS 900099 2690 2690 LOSS ON EXTINGUISHMENT OF DEBT 900099 -57284 -57284 0 0 0 0 0 -54594 6177527 4652384 0 295331 0 748610 748610 0 0 262935 79501 183434 0 2129450 1876661 140905 111884 43954 38256 4006 1692 290662 258094 32398 170 172290 135891 27821 8578 0 0 22777 22777 0 0 30376 30376 84399 64225 20174 0 35962 35962 50726 21268 27109 2349 17650 17650 0 227485 222273 5212 28939 28939 0 0 107399 107399 0 502178 502178 34033 3616 30417 UNCOLLECTIBLE PLEDGES 50000 50000 EDUCATIONAL EXPENSE 232286 232286 VEHICLE MAINTENANCE 51474 51474 PROFESSIONAL DEVELOPMENT AND RECRUITING 106564 40337 49513 16714 27121 13649 11639 1833 5257270 4442307 621743 193220 0 577929 775959 1307814 1775853 1346063 850186 72220 64624 0 0 63378 61688 13111289 8628393 4909160 4482896 8250802 5583122 0 0 0 0 204815 146439 16732181 13740767 268905 229074 817263 643756 3760000 0 72282 33231 135838 54431 5054288 960492 X 4799687 8946954 5491025 2445990 1387181 1387331 11677893 12780275 16732181 13740767 X 920257 342559 -160434 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3996581 900 449821 163000 4284302 4130942 3935 24704 163000 3996581 3637155 5300 618393 129906 4130942 2843890 655675 281952 0 144362 3637155 3952782 2390 -393035 0 718247 0 2843890 0.55360 0.32380 0.12260 false false 339527 339527 11400480 7530180 3870300 284941 202927 82014 1086341 895286 191055 0 4482896 0 OTHER LIABILITIES 54431 54431 X Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO SUPPLEMENT THE SCHOOL'S OPERATIONS, I.E. COMPENSATION, FINANCIAL AID, PROFESSIONAL DEVELOPMENT, ETC. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE SCHOOL IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE SCHOOL IS NOT GENERALLY SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE SCHOOL'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE OVER THE NEXT 12 MONTHS. THE SCHOOL RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE SCHOOL DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2013 AND 2012. true true true true true true true false false false false false false false false false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 THERE IS A STATEMENT IN THE SCHOOL'S ENROLLMENT MATERIALS AND PARENT HANDBOOKS THAT THE SCHOOL IS OPEN TO ALL STUDENTS OF ANY SEX, RACE, RELIGION, OR ETHNIC ORIGIN IN ADMINISTRATION OF OUR PROGRAMS. KALEIDOSCOPE 308467 296407 12060 77885 0 0 308467 296407 12060 0 0 0 0 0 77885 77885 -65825 11700 5000 100 true 0.8 11700 5000 0 0 100 5100 6600 IN true false false false 0 1 ANN GAZDICK 3123 MIAMI STREET SOUTH BEND IN 46614 false ANN GAZDICK 83171 OBTAINING LICENSE, FILING REPORTS, ETC X false PERCENTAGE OF GAMING ACTIVITY OPERATED IN AN OUTSIDE FACILITY SCHEDULE G, PART III, LINE 13B THE ORGANIZATION'S GAMING ACTIVITIES ARE CONDUCTED IN CONJUNCTION WITH ONE OF THE FUNDRAISING EVENTS, WHICH WAS HELD AT THE HILTON GARDEN INN. true FINANCIAL AID/TUITION ASSISTANCE 94 748610 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FINANCIAL APPLICATIONS AND TAX FORM 1040, INCLUDING SUPPLEMENTAL SCHEDULES, ARE REQUIRED FROM ALL STUDENTS REQUESTING ASSISTANCE. THE HEAD OF SCHOOL AND BUSINESS MANAGER (ADMINISTRATION) REVIEW AND APPROVE ALL AWARD ALLOCATIONS. ALL FUNDS ARE CREDITED TO THE STUDENTS' ACCOUNTS TO ENSURE PROPER USE. X X X false false false false false false false false false MELISSA GRUBB 151457 0 0 0 2500 0 3786 0 126 0 157869 0 0 0 X 3 91878 MARKET VALUE 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I SECURITIES - PUBLICLY TRADED: NUMBER OF TYPES OF STOCK Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 NUMBER OF TYPES OF STOCK Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND THE CHAIR OF EACH STANDING COMMITTEE. THE HEAD OF THE SCHOOL, EX-OFFICIO, AND SUCH OTHER TRUSTEES OF THE BOARD AS MAY BE APPOINTED TO THE EXECUTIVE COMMITTEE SHALL BE NON-VOTING FOR THE PURPOSES OF THIS COMMITTEE. A QUORUM OF THE EXECUTIVE COMMITTEE SHALL BE NECESSARY IN ORDER TO TRANSACT BUSINESS. A QUORUM SHALL CONSIST OF A MAJORITY OF THE OFFICERS AND THE CHAIRS OF THE STANDING COMMITTEES. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE BOARD OF TRUSTEES BETWEEN MEETINGS. NONE OF ITS ACTS SHALL CONFLICT WITH ACTION TAKEN BY THE BOARD. EXECUTIVE COMMITTEE ACTIONS SHALL BE REPORTED TO THE BOARD AT ITS NEXT MEETING. THE EXECUTIVE COMMITTEE SHALL PRESENT IN WRITING NOMINATIONS FOR THE COMMITTEE ON TRUSTEES TO THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b A FINAL DRAFT OF THE FORM 990, EXCLUDING SCHEDULE B, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S FINANCE COMMITTEE. ONCE THE FINANCE COMMITTEE REVIEWS, A FINAL DRAFT (EXCLUDING SCHEDULE B) IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S GOVERNING BODY AT A REGULARLY SCHEDULED BOARD MEETING. ONCE REVIEWED AND APPROVED BY THE GOVERNING BODY, IT IS THEN FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST STATEMENTS ARE COMPLETED BY ALL BOARD MEMBERS AND OFFICERS ANNUALLY AND KEPT ON FILE BY THE HEAD OF SCHOOL'S ASSISTANT. THE BOARD CHAIR AND HEAD OF SCHOOL REVIEW THE STATEMENTS FOR POTENTIAL CONFLICTS. IN THE EVENT OF A CONFLICT THE MEMBER DOES NOT PARTICIPATE IN THE DELIBERATIONS OF THE TRANSACTION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a AN EVALUATION OF THE HEAD OF SCHOOL IS PERFORMED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABILITY DATA IS OBTAINED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) SALARY COMPARISONS. WRITTEN DOCUMENTATION APPROVING ANY CHANGES IN COMPENSATION IS PERFORMED BY THE BOARD CHAIR. THE HEAD OF SCHOOL'S PERFORMANCE AND 2012-13 FISCAL YEAR SALARY WAS REVIEWED AND APPROVED IN JULY 2012. IN ADDITION, THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT WAS REVIEWED, APPROVED, AND SIGNED BY THE BOARD CHAIR IN JULY 2012. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B AN EVALUATION OF THE BUSINESS MANAGER IS PERFORMED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND COMPENSATION OF THE BUSINESS MANAGER IS APPROVED BY THE HEAD OF SCHOOL AND BOARD CHAIR (NOVEMBER 2012). COMPARABILITY DATA IS OBTAINED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) SALARY COMPARISONS. WRITTEN DOCUMENTATION APPROVING ANY CHANGES IN COMPENSATION IS PERFORMED BY THE BOARD CHAIR. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 GAIN ON INTEREST RATE SWAP - 71497; INCREASE IN CSV OF LIFE INSURANCE POLICIES - 4146; ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS - -236077;