2013-02-14T11:38:07-06:00 2012-06-30 420714325 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2011-07-01 042104008 THE CLARKE SCHOOL FOR THE DEAF CLAR 4135843450 47 ROUND HILL ROAD NORTHAMPTON MA 01060 MCGLADREY LLP 4135843450 2013-02-13 1 LYNNE JOHNSON P00757336 6179129000 2011 2016-03-07 17:11:31Z CLARKE SCHOOLS FOR HEARING AND SPEECH WILLIAM CORWIN 47 ROUND HILL ROAD NORTHAMPTON MA 01060 12086470 0 X WWW.CLARKESCHOOL.ORG X 1867 MA CLARKE PROVIDES CHILDREN WHO ARE DEAF AND HARD OF HEARING WITH THE LISTENING, LEARNING AND SPOKEN LANGUAGE SKILLS THEY NEED TO SUCCEED. 22 21 239 250 0 0 3218548 3516224 6627093 6729229 1431016 599379 515444 885995 11792101 11730827 741133 744989 0 0 7776093 8336937 0 0 611954 3835302 3667543 12352528 12749469 -560427 -1018642 30343918 29433554 1403550 2304923 28940368 27128631 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 8044164 714110 5273553 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 STANDARD, 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 AND 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-BASED K8 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. 1457034 0 1000600 CLARKE MAINSTREAM SERVICES: THROUGH A VARIETY OF CUSTOMIZABLE SERVICES, CLARKE PROFESSIONALS HELP CHILDREN WITH HEARING LOSS MAKE SUCCESSFUL TRANSITIONS INTO THEIR NEIGHBORHOOD MAINSTREAM 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 IN PRESCHOOL THROUGH HIGH SCHOOL WITH HEARING LOSS; FAMILIES TRAVEL TO CLARKE'S NORTHAMPTON LOCATION FROM AROUND THE COUNTRY FOR THIS MULTI-DAY TEST. 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 ISSUES RESOURCES (BOOKS, PAMPHLETS AND NEWSLETTERS) GEARED SPECIFICALLY FOR STUDENTS, PARENTS AND PROFESSIONALS. 788848 30879 454348 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-OLD. 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 TVISIT PROGRAM IN WHICH SPEECH AND LANGUAGE PROFESSIONALS COACH PARENTS AND OBSERVE INFANTS VIA WEBCAM. 10290046 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 58 0 1 239 1 0 0 0 0 0 1 1 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ CT FL GA IL KS KY LA ME MD MA MN MS NJ NM NY NC OH OK OR PA RI SC TN VA WV WI X X SUSAN LOWE 4135821156 47 ROUND HILL ROAD NORTHHAMPTON MA 01060 X CATHERINE BARTLETT MD 1.00 X X 0 0 0 THOMAS E FIELDS 1.00 X X 0 0 0 THEODORE L HUBBARD 1.00 X X 0 0 0 JULIE A COWAN 1.00 X X 0 0 0 DOUGLAS DELEO 1.00 X 0 0 0 JAMES H DREIKORN 1.00 X 0 0 0 SALLY GRIGGS 1.00 X 0 0 0 STEVEN RAAB 1.00 X 0 0 0 ROBERT F DANAHY 1.00 X 0 0 0 ANDREW SASSINE 1.00 X 0 0 0 JASON FRIEDLAND 1.00 X 0 0 0 SARA GROSVENOR 1.00 X 0 0 0 THEODORE P MASON MD 1.00 X 0 0 0 DANIEL MONTERO MD 1.00 X 0 0 0 CAROL T CHRIST 1.00 X 0 0 0 KEVIN FRANCK 1.00 X 0 0 0 STEVE KREVALIN 1.00 X 0 0 0 NANCY PETERSON 1.00 X 0 0 0 REVERAND JOSEPH J BRUCE 1.00 X 0 0 0 JAN BLYNN 1.00 X 0 0 0 BARBARA MADDERN 1.00 X 0 0 0 LOUISE COLLINS 1.00 X 0 0 0 DWIGHT EBELING 1.00 X 0 0 0 MATTHEW LONG 1.00 X 0 0 0 EILEEN RIANO 1.00 X 0 0 0 HARLEY SACKS 1.00 X 0 0 0 WILLIAM CORWIN 40.00 X 145833 0 15796 STEPHAN BALICKI 40.00 X 112953 0 10650 SUSAN LOWE 6412 TO PRESENT 40.00 X 0 0 0 258786 0 26446 2 0 1 0 0 42722 3473502 5775 3516224 SCHOOL PROGRAMS 611710 4853400 4853400 MAINSTREAM PROGRAMS 611710 839489 839489 OTHER PROGRAMS 900066 495988 495988 EARLY INTERVENTION PRO 611710 324205 324205 TEACHER TRAINING PROGR 611710 216147 216147 6729229 608276 608276 8897 -8897 -8897 -8897 800609 346746 453863 453863 CLARKE PA MANAGEMENT 900099 238500 238500 OUTSIDE TRUST INCOME 900099 127198 127198 MISCELLANEOUS INCOME 900099 66434 66434 432132 11730827 7034163 0 1180440 744989 744989 248538 248538 6510544 5398109 770449 341986 992244 830963 132883 28398 585611 489176 74855 21580 41194 15819 25375 64690 8140 56550 15000 15000 373460 286790 70694 15976 49356 13684 28598 7074 455849 290858 108300 56691 46647 30104 16543 1280765 1189043 47382 44340 297538 248180 28703 20655 83236 59576 17607 6053 27382 27382 626872 563871 24072 38929 90698 25824 64874 OTHER 69059 55878 12515 666 CASUAL LABOR 52103 13844 38259 DUES & SUBSCRIPTIONS 42164 11251 17676 13237 SPECIAL EVENTS 37146 12808 7969 16369 14384 1139 13245 12749469 10290046 1847469 611954 1358305 787747 1411231 2028164 269394 372307 13347 15648 205184 188992 22689515 15412718 7731510 7276797 14764429 14439139 2751566 2545493 1838952 1779267 30343918 29433554 703843 739735 64500 102514 259790 70008 375417 1392666 1403550 2304923 X 10410875 8990512 2552245 2228586 15977248 15909533 28940368 27128631 30343918 29433554 X -1018642 -793095 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1 1 0 1 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. PART II-B, LINE 1G: PARENTS OF CHILDREN SERVED BY THE ORGANIZATION INITIATE LEGISLATION FOR THE INCREASED FUNDING FOR THE EDUCATION OF ORAL, DEAF CHILDREN. 14143355 144666 -15976 0 670000 -13992 13616037 13027854 40511 2382072 0 1292300 14782 14143355 11175562 800255 1767674 0 700135 15502 13027854 13795201 597937 -2848646 0 320998 47932 11175562 1.00000 0 0 911919 911919 18122915 11891514 6231401 3654681 3521204 133477 7276797 BENEFICIAL INTEREST IN PERPETUAL TRUST 2545493 F 2545493 ACCOUNTS RECEIVABLE - AFFILIATE 1534513 CASH SURRENDER VALUE OF LIFE INSURANCE POLICY 244754 1779267 ANNUITIES PAYABLE 221894 UNITRUST PAYABLE 70333 OTHER LIABILITIES 439 LINE OF CREDIT 1100000 1392666 11730827 12749469 -1018642 -792321 -774 -793095 -1811737 10204517 -792321 -733989 -1526310 11730827 0 11730827 12016254 774 774 12015480 733989 733989 12749469 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: CLARKE IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE SCHOOL IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. CLARKE FOLLOWS THE FASB GUIDANCE, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT CLARKE HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, CLARKE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009. CLARKE ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS A PART OF TAX EXPENSE. THERE WERE NO INTEREST OR PENALTIES ACCRUED AT JUNE 30, 2012. PART XI, LINE 8 - OTHER ADJUSTMENTS: ACTUARIAL INCOME ON ANNUITY AND UNITRUST OBLIGATIONS 15,508. ALLOWANCE FOR UNCOLLECTIBLE PLEDGES -16,282. TOTAL TO SCHEDULE D, PART XI, LINE 8: -774. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS -733,989. PART XIII, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL LOSS ON ANNUITY AND UNITRUST OBLIGATIONS -15,508. ALLOWANCE FOR UNCOLLECTIBLE PLEDGES 16,282. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS 733,989. 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 OUR NON-DISCRIMINATORY POLICY IS PUBLISHED ANNUALLY THROUGH NEWSPAPERS THROUGHOUT ALL STATES IN WHICH WE ARE LOCATED. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES GOVERNMENTAL ASSISTANCE FOR THE SCHOOL BREAKFAST AND LUNCH PROGRAM. 1 FINANCIAL AID 33 0 744989 FAIR MARKET VALUE SCHOLARSHIP SCHEDULE I, PART I, LINE 2: THE ORGANIZATION GENERALLY USES SCHOOL AND STUDENT SERVICES ("SSS") FOR FINANCIAL APPLICATION PROCESSING AND USES THE RESULTS TO DETERMINE ELIGIBILITY. THE ORGANIZATION HAS A FINANCIAL AID COMMITTEE WHO REVIEWS ALL FINANCIAL AID APPLICATIONS AND AWARDS BASED ON THE 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 145833 0 0 0 0 0 7600 0 8196 0 161629 0 0 0 TD BANK JULIE COWAN, TRUSTEE OF CLARKE'S BOARD, IS A VICE PRESIDENT AT TD BANK 1200000 LINE OF CREDIT WITH TD BANK 0 TRUSTEE JULIE COWAN IS A VICE PRESIDENT AT TD BANK WHERE CLARKE SCHOOL FOR THE DEAF HAS A $1.2 MILLION LINE OF CREDIT. MS. COWAN RECUSES HERSELF FROM ALL TRUSTEE VOTES CONCERNING MATTERS ABOUT THE LINE OF CREDIT AND CLARKE'S BUSINESS RELATIONSHIP WITH TD BANK. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A PDF WILL BE MADE AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW. THE FINAL FORM 990 WILL BE DISTRIBUTED IN HARD COPY TO THE BOARD AT THE BOARD MEETING IMMEDIATELY FOLLOWING OUR FILING DATE. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, OFFICERS AND APPLICABLE STAFF RECEIVE THE "POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS." THE RECIPIENTS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS THAT THEY MAY HAVE. TRUSTEE COMMITTEE CHAIRS 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 THE COMPENSATION. ANNUALLY, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES SETS THE COMPENSATION OF THE PRESIDENT, BUSINESS MANAGER AND DIRECTOR USING COMPARABLE MARKET DATA. 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. FORM 990, PART VII: WILLIAM CORWIN AND STEPHEN BALICKI ARE THE PRESIDENT AND BUSINESS MANAGER/TREASURER, RESPECTIVELY, OF THE CLARKE PENNSYLVANIA, INC., A RELATED ORGANIZATION, AND WORK APPROXIMATELY 40 HOURS PER WEEK IN THIS CAPACITY. SUSAN LOWE JOINED THE ORGANIZATION AS CHIEF FINANCIAL OFFICER ON JUNE 4, 2012. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -792,321. ACTUARIAL INCOME ON ANNUITY AND UNITRUST OBLIGATIONS 15,508. ALLOWANCE FOR UNCOLLECTIBLE PLEDGES -16,282. TOTAL TO FORM 990, PART XI, LINE 5: -793,095. CLARKE PENNSYLVANIA INC 455 SOUTH ROBERTS ROAD BYRN MAWR PA 19010 233065167 SCHOOL MA 501(C)(3) LINE 2 THE CLARKE SCHOOL FOR THE DEAF 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 CLARKE PENNSYLVANIA INC K 238500 FAIR MARKET VALUE