2013-12-10T08:18:40-06:00 2013-06-30 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2012-07-01 042104273 MISS HALL'S SCHOOL INC MISS 4134436401 492 HOLMES ROAD PITTSFIELD MA 01201 SUSAN O'DAY 4134436401 2013-12-05 1 RUDY M D'AGOSTINO P00962620 4135368510 2013-11-19 2012 2015-11-30 17:44:51Z JANE JOUKOWSKY 492 HOLMES ROAD PITTSFIELD MA 01201 17277641 0 X WWW.MISSHALLS.ORG X 1924 MA TO EDUCATE, INSPIRE, AND ENCOURAGE GIRLS IN GRADES 9 THROUGH 12. 31 31 128 31 461776 -24541 8224336 3109235 8173087 8707585 748338 1539336 480161 463833 17625922 13819989 2977158 3120938 0 0 6330773 6770605 22993 30960 1013734 4154082 4159821 13485006 14082324 4140916 -262335 38067345 38000445 12032754 11889120 26034591 26111325 TO INSPIRE AND ENCOURAGE GIRLS IN GRADES 9 THROUGH 12 TO PURSUE THE HIGHEST STANDARDS OF LEARNING AND CHARACTER; TO CONTRIBUTE BOLDLY AND CREATIVELY TO THE COMMON GOOD; AND TO SEEK A PURPOSEFUL LIFE BASED ON HONOR, RESPECT AND PERSONAL AUTHENTICITY. 0 0 9986590 3120938 8707585 PROVIDED COLLEGE-PREPARATORY EDUCATION IN A SMALL SCHOOL SETTING. APPROXIMATELY 206 BOARDING AND DAY STUDENTS IN GRADES 9-12 CAME FROM 19 STATES AND 22 COUNTRIES. 9986590 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 1 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 108 0 1 128 1 1 1 0 0 0 0 1 1 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X SUZANNE BAUMGARTEN 4134436401 492 HOLMES ROAD PITTSFIELD MA 01201 SUSAN P O'DAY 1.00 X X 0 0 0 VIRGINIA BREENE WICKWIRE 1.00 X X 0 0 0 CHARLES PLATT 1.00 X X 0 0 0 LAURA H HARRIS 1.00 X X 0 0 0 BONNIE CAMPBELL PERKINS 1.00 X X 0 0 0 CAROLINE C AMORY 1.00 X 0 0 0 SUSAN DICK 1.00 X 0 0 0 ALICE BUTLER BURNHAM 1.00 X X 0 0 0 SUSAN ROWLAND CHOLLET 1.00 X 0 0 0 BARBARA J COOPERMAN 1.00 X 0 0 0 STACEY SOTIRHOS GONEOS 1.00 X X 0 0 0 ANGELA W FOWLER 1.00 X 0 0 0 BREHON S GRISWOLD 1.00 X 0 0 0 TERRY TRIEST GUYLAY 1.00 X 0 0 0 PAULA WOOD LOUD 1.00 X 0 0 0 VALORIE WALKER GUTHRIE 1.00 X 0 0 0 CAROLINE RUTTER FRAZER 1.00 X 0 0 0 CHRISTOPHER POPE 1.00 X X 0 0 0 MARTHA BULLOCK 1.00 X 0 0 0 JOHN J TURCIK 1.00 X 0 0 0 CORNELIA CABOT WHITING 1.00 X X 0 0 0 SUZANNE WILSON 1.00 X 0 0 0 AMY CHURCH WOOD 1.00 X 0 0 0 REBECCA HAJJAR 1.00 X 0 0 0 JANE S JOUKOWSKY 1.00 X 0 0 0 STEPHANIE LAWLOR KADNAR 1.00 X 0 0 0 JOY KISER 1.00 X 0 0 0 SCOTT QUIGG 1.00 X 0 0 0 RICHARD QUINLAN 1.00 X 0 0 0 CAROLYN GREEN 1.00 X 0 0 0 JENNIFER PERKINS SPEERS 1.00 X 0 0 0 JEANNIE K NORRIS 50.00 X 152629 0 13244 SUZANNE BAUMGARTEN 50.00 X 125953 0 73998 MARGARET JOBLONSKI 50.00 X 105000 0 240112 DONNA RUGGIERO 50.00 X 106502 0 19783 JANIS SAGARIN 50.00 X 131453 0 21150 621537 0 368287 5 0 1 0 ARAMARK CORP PO BOX 840706 DALLAS TX 75284 FOOD SERVICE 854546 CONSIGLI CONSTRUCTION CO INC 72 SUMMER STREET MILFORD MA 01757 CONTRACTOR 321179 DUQUETTE EXCAVATION LLC PO BOX 289 HINSDALE MA 01235 CONTRACTOR 141925 3 3109235 237227 3109235 TUITION & FEES 611600 8609423 8609423 STUDENT FEES 611600 68427 68427 STUDENT ACTIVITY FEES 611710 29735 29735 8707585 362896 362896 4598193 3421753 1176440 1176440 1176440 22340 35899 -13559 -13559 SUMMER BOARDING 721310 443901 443901 SUMMER CAMP 721310 17875 17875 SCHOOL STORE 611600 15616 15616 477392 13819989 8707585 461776 1541393 2652553 2652553 468385 468385 598006 598006 4765997 3236985 977686 551326 239097 145400 68932 24765 792283 433783 284623 73877 375222 228182 108176 38864 53317 53317 33100 33100 30960 30960 103905 103905 35229 19217 16012 45258 45258 455985 283938 129770 42277 127456 49251 75342 2863 344373 275499 58543 10331 226158 150566 27189 48403 31294 31294 345459 269458 58728 17273 577180 450200 98121 28859 114019 114019 FOOD SERVICE 815092 815092 CONTRACTED SERVICES 264510 193157 47825 23528 STUDENT ACTIVITIES 234927 234927 ADMINISTRATIVE EXPENSES 98849 92547 6302 253710 79997 104865 68848 14082324 9986590 3082000 1013734 4000 4000 789458 1173075 5751415 4079704 31932 53800 36549 37275 395497 156946 26425719 11110186 15139773 15315533 15002367 15636620 903857 1538310 12497 5182 38067345 38000445 995352 1322782 97101 103976 8282074 7631920 2658227 2830442 12032754 11889120 X 4662711 4454555 4018522 2877017 17353358 18779753 26034591 26111325 38067345 38000445 X -262335 324079 14990 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 15906224 1274319 1759427 1765040 17174930 15932727 1141185 -306536 861152 15906224 12631830 1281863 2750026 730992 15932727 11053581 850615 1392634 665000 12631830 12703234 1550471 -2290320 909804 11053581 0.00000 0.98000 0.02000 0 0 457932 457932 21516978 7810784 13706194 3835404 3299402 536002 615405 615405 15315533 ADVANCE DEPOSITS PAYABLE 2830442 2830442 X 10970114 324079 50889 374968 10595146 3224843 3224843 13819989 10893380 35899 35899 10857481 3224843 3224843 14082324 PART IV, LINE 2B: THE BALANCES INCLUDED IN AGENCY FUNDS PAYABLE REPRESENT FUNDS PLACED ON DEPOSIT WITH THE SCHOOL AS CUSTODIAN. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND IS AN INVESTMENT PORTFOLIO COMPRISED OF DONOR-RESTRICTED AND BOARD- DESIGNATED ENDOWMENT FUNDS. ITS PURPOSE IS TO GENERATE A TOTAL RETURN THAT PRESERVES THE VALUE OF THE DONOR RESTRICTED FUNDS AFTER INFLATION & PROVIDE A RELATIVELY PREDICTABLE REVENUE STREAM TO BE USED FOR PURPOSES THAT REFLECT OUR MISSION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: PER FINANCIAL STATEMENT FOOTNOTES: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BYY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX PROVISIONS REQUIRING ACCOUNTING RECOGNITION. MISS HALL'S SCHOOL'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: RECLASS SPECIAL EVENT EXPENSE AGAINST REVENUE 35,899. VALUATION ADJUSTMENT ON MINERAL DEED 14,990. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS 3,120,938. RECLASS INVESTMENT FEES TO EXPENSES 103,905. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENT EXPENSE AGAINST REVENUE 35,899. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND ALLOCATIONS 3,120,938. RECLASS INVESTMENT FEES TO EXPENSES 103,905. 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 PUBLICATIONS, APPLICATIONS, REGISTRATION FORMS, NEWSPAPER ADVERTISEMENTS AND SUMMER PROGRAMS MAKE REFERENCE TO THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY. 0 RUSSIA AND NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 5182 EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 156800 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 120898 CANADA, MEXICO 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 17054 SOUTH ASIA 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 84585 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 125800 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE AND EDUCATIONAL ASSISTANCE TO RECIPIENTS LOCATED IN THE REGION TRAVEL AND EXPENSES TO RECRUIT STUDENTS TO ENROLL AT THE SCHOOL. 1651 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS. 1538310 0 0 0 0 0 0 2050280 0 2050280 STUDENT FINANCIAL AID/RESIDENT TUITION APPLIED TOWARDS MISS HALL'S SCHOOL TUITION. EAST ASIA AND THE PACIFIC - 7 156800 STUDENT FINANCIAL AID/RESIDENT TUITION APPLIED TOWARDS MISS HALL'S SCHOOL TUITION. SOUTH ASIA 2 84585 STUDENT FINANCIAL AID/RESIDENT TUITION APPLIED TOWARDS MISS HALL'S SCHOOL TUITION EUROPE (INCLUDING ICELAND & GREENLAND) - 3 101200 STUDENT FINANCIAL AID/RESIDENT TUITION APPLIED TOWARDS MISS HALL'S SCHOOL TUITION. SUB-SAHARAN AFRICA 3 125800 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: FINANCIAL AID IS AWARDED TO STUDENTS QUALIFYING FOR FINANCIAL GRANTS AND ARE BASED SOLELY ON DEMONSTRATED FINANCIAL NEED AS REPORTED THROUGH SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSSFA) APPLICATIONS. TWO MERIT BASED SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO HAVE EXCELLENT ACADEMIC CREDENTIALS. A LISTING OF GRANT RECIPIENTS IS MONITORED AND AVAILABLE AT THE SCHOOL. AWARDS ARE CREDITED AGAINST THE STUDENT'S TUITION. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: EXPENSES REPORTED RELATE TO EMPLOYEE TRAVEL AND CONSULTANTS WORKING OVERSEAS TO RECRUIT STUDENTS TO ATTEND THE SCHOOL. THESE EXPENSES ARE TRACKED BY THE SCHOOL AND REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. THE VALUE OF INVESTMENTS REPORTED IN COLUMN F IS BASED ON THE FAIR MARKET VALUE AS OF JUNE 30,2013, IN ACCORDANCE WITH US GAAP. EXPLANATION FOR ESTIMATED NUMBER OF RECIPIENTS: SCHEDULE F, PART III, COL (C): THE NUMBER OF RECIPIENTS WAS BASED ON RESIDENCE OF THE STUDENT WHEN THE EDUCATIONAL ASSISTANCE WAS AWARDED. A LISTING OF GRANT RECIPIENTS IS MONITORED AND AVAILABLE AT THE SCHOOL. X X X X 1 THE WAYLAND GROUP 323 BOSTON POST ROAD SUITE 3C SUDBURY MA 01776 CONSULTING REGARDING FUNDRAISING 0 0 30960 -30960 30960 -30960 REUNION 10134 10134 10625 WOMEN OF DISTINCTION 5500 5500 18726 2 6706 6706 6548 22340 22340 35899 35899 -13559 1 STUDENT FINANCIAL AID/RESIDENT TUITION 55 1781892 STUDENT FINANCIAL AID/DAY TUITION 40 642972 STUDENT FINANCIAL AID/OTHER 16 8752 SCHOLARSHIPS 34 128937 TUITION REMISSION 3 90000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: REQUEST FOR FINANCIAL ASSISTANCE ARE SUBMITTED THROUGH STUDENT SERVICE FOR FINANCIAL AID (SSSFA), AN ORGANIZATION OPERATED BY THE NATIONAL ASSOCIATION OF INDEPDENDENT SCHOOLS. MISS HALL'S RECEIVES A REPORT DETAILING THE AMOUNT OF FINANCIAL NEED AS DETERMINED BY SSSFA. FINANCIAL ASSISTANCE AWARDS ARE BASED ON THIS REPORT. IN ADDITION, AN INTERNATIONAL ASSIST PROGRAM SENDS STUDENTS TO THE SCHOOL FROM FOREIGN COUNTRIES. ASSIST ALSO DETERMINES THE FINANCIAL NEED OF THOSE STUDENTS. X X X 0 1 X X X 1 0 0 0 0 0 0 0 0 JEANNIE K NORRIS 115114 0 35000 0 2515 0 0 0 13244 0 165873 0 0 0 SUZANNE BAUMGARTEN 113453 0 12500 0 0 0 0 0 73998 0 199951 0 0 0 MARGARET JOBLONSKI 105000 0 0 0 0 0 230000 0 10112 0 345112 0 0 0 JANIS SAGARIN 118953 0 12500 0 0 0 0 0 21150 0 152603 0 0 0 PART I, LINE 1A SPOUSAL/PARTNER TRAVEL IS PERMISSIBLE WHEN THE PRESENCE OF A SPOUSE/PARTNER IS REQUIRED BY THE SCHOOL TO FURTHER A BUSINESS PURPOSE. PART I, LINE 1B THE HEAD OF THE SCHOOL IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF EMPLOYMENT. THE HEAD OF THE SCHOOL PERFORMS A SIGNIFICANT AMOUNT OF BUSINESS SERVICES IN THE RESIDENCE, INCLUDING EVENTS FOR EMPLOYEES, FAMILIES, ALUMNAE, AND DONORS. IT IS ALSO NECESSARY FOR THE HEAD OF SCHOOL TO BE A PART OF THE RESIDENTIAL COMMUNITY OF THE SCHOOL IN ORDER TO OVERSEE AND CONNECT TO THE RESIDENT STUDENTS AND EMPLOYEES. PART I, LINE 4A SEVERANCE AGREEMENT WITH MARGARET JABLONSKI FOR UP TO $230,000 BEGINNING JULY 1, 2013 THROUGH JUNE 30, 2014. NO FURTHER SERVICE IS REQUIRED. THE SEVERANCE PAY WILL BE REDUCED BY THE AMOUNT OF ADDITIONAL COMPENSATION AS AN EMPLOYEE OR CONSULTANT. SUPPLEMENTAL INFORMATION PART III PART II; NONTAXABLE BENEFITS FOR SUZANNE BAUMGARTEN INCLUDED QUALIFIED TUITION REDUCTION EXCLUSIONS. X 1 0 SEE ATTACHED EXPLANATION X 12 237227 MARKET QUOTATIONS 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: A THIRD PARTY ORGANIZATION IS USED TO SELL SECURITIES RECEIVED AS CONTRIBUTIONS. PART I, LINE 10 B: THE NUMBER OF SEPARATE STOCK CONTRIBUTIONS HAS BEEN REPORTED. NON REPORTING OF REVENUE: PART I, LINE 33: THE DONOR DID NOT PROVIDE A VALUE FOR THE PAINTING DONATED DURING THE YEAR. THE SCHOOL HAS NOT HAD THE GIFT APPRAISED AS IT DOES NOT BELIEVE IT NECESSARY TO DO SO. THEREFORE IT HAS BEEN VALUED AT ZERO. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE REVIEWED BY SUZANNE BAUMGARTEN, DIRECTOR OF FINANCE AND OPERATIONS, JOHN TURCIK, TRUSTEE AND CHAIR OF AUDIT COMMITTEE, AND AT LEAST ONE OFFICER OF THE CORPORATION. AN ELECTRONIC COPY OF FORM 990 WILL THEN BE MAILED TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO THE FILING OF THE 990. HARD COPIES OF FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL REQUIRES EACH MEMBER OF THE BOARD OF TRUSTEES TO COMPLETE THE CONFLICT OF INTEREST STATEMENT ANNUALLY. ANY BOARD MEMBER THAT HAS A POTENTIAL CONFLICT OF INTEREST IS REQUIRED TO ABSTAIN FROM VOTING ON A PARTICULAR ISSUE. FORM 990, PART VI, SECTION B, LINE 15 MHS USES OUTSIDE SOURCES FOR BENCHMARKING COMPENSATION LEVELS INCLUDING THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS), ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND (AISNE), AS WELL AS PUBLIC SCHOOL COMPENSATION DATA. MHS STRIVES TO MAINTAIN A COMPETITIVE SALARY AND BENEFITS PACKAGE. THEREFORE, OUR PACKAGE IS REGULARLY REVIEWED BY MANAGEMENT AND THE BOARD OF TRUSTEES, AS DATA IS AVAILABLE, FOR REASONABLENESS AND COMPETITIVE WEIGHT. THE SALARY AND BENEFITS OF THE HEAD OF SCHOOL ARE SET BY THE BOARD OF TRUSTEES. COMPENSATION FOR ALL OTHER EMPLOYEES IS SET BY THE HEAD OF SCHOOL AND APPROVED BY THE BOARD OF TRUSTEES ANNUALLY. THE CONSIDERATIONS AND DELIBERATIONS ON DETERMINING SALARY ARE DOCUMENTED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ALL FORMS ARE MADE AVAILABLE TO PUBLIC INSPECTION UPON WRITTEN REQUEST MADE TO THE BUREAU OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: VALUATION ADJUSTMENT ON MINERAL DEED 14,990. FORM 990, PART XII, LINE 2C THE OVERSIGHT & SELECTION PROCESS HAS NOT CHANGED DURING THE FISCAL YEAR.