TENACRE COUNTRY DAY SCHOOL CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- TENACRE COUNTRY DAY SCHOOL CORPORATION (EIN 04-2506944)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-11
- IRS object ID
- 201343169349301874
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-11T11:57:34-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 CITY SQUARE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021293742 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042506944 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TENACRE COUNTRY DAY SCHOOL CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TENA | NameControl |
| Phone | 7812352282 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 78 BENVENUE STREET | AddressLine1 |
| City | WELLESLEY | City |
| State | MA | State |
| ZIP Code | 02482 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MCGLADREY LLP | Name |
| Title | DIR OF FINANCE & OPERATIONS | Title |
| Phone | 7812352282 | Phone |
| Date Signed | 2013-11-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LYNNE JOHNSON | Name |
| PTIN | P00757336 | PTIN |
| Phone | 6179129000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TENACRE COUNTRY DAY SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CHRISTIAN B ELLIOT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 78 BENVENUE STREET | AddressLine1 |
| City | WELLESLEY | City |
| State | MA | State |
| ZIP Code | 02482 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7206717 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.TENACRECDS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TENACRE COUNTRY DAY SCHOOL ("TENACRE") PROVIDES EDUCATIONAL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. THERE WERE 192 STUDENTS ENROLLED FOR THE 2012-2013 SCHOOL YEAR. TENACRE COUNTRY DAY SCHOOL NURTURES AND CHALLENGES EACH CHILD, EVERY DAY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 24 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 204 | TotalNbrEmployees |
| Total Nbr Volunteers | 180 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 593637 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 646953 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5794907 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6122290 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 132197 | InvestmentIncomePriorYear |
| Investment Income Current Year | 326069 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 70299 | OtherRevenuePriorYear |
| Other Revenue Current Year | 54466 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6591040 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7149778 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 618962 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 684443 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4766679 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5026872 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 354241 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1672983 | OtherExpensePriorYear |
| Other Expenses Current Year | 1821006 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7058624 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7532321 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -467584 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -382543 | RevenuesLessExpensesCY |
| Total Assets BOY | 22986996 | TotalAssetsBOY |
| Total Assets EOY | 24623777 | TotalAssetsEOY |
| Total Liabilities BOY | 2534629 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2482843 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 20452367 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22140934 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TENACRE COUNTRY DAY SCHOOL NURTURES AND CHALLENGES EACH CHILD, EVERY DAY. TENACRE COUNTRY DAY SCHOOL, A SMALL, COEDUCATIONAL, INDEPENDENT SCHOOL FOR CHILDREN IN PRE-KINDERGARTEN THROUGH GRADE SIX, IS COMMITTED TO:PROVIDING A THOROUGH ACADEMIC PREPARATION FOR STUDENTS THROUGH A WELL-DEFINED PROGRAM THAT FOSTERS A LOVE OF LEARNING AND THINKING, THE CONFIDENCE TO TAKE RISKS, AND THE COMMITMENT TO EFFORT. ENCOURAGING THE SOCIAL, EMOTIONAL, CREATIVE AND PHYSICAL DEVELOPMENT OF STUDENTS TO NURTURE THE GROWTH OF INDIVIDUAL CHARACTER. PROMOTING A DIVERSE AND INCLUSIVE ENVIRONMENT AND COMMUNITY, WHICH ENGENDERS A RESPECT FOR THE SIMILARITIES AND DIFFERENCES OF ALL PEOPLE. DEVELOPING AN ENVIRONMENTALLY RESPONSIBLE COMMUNITY BY ADOPTING SUSTAINABLE PRACTICES. AS A SCHOOL DEDICATED TO PROVIDING AN ELEMENTARY EDUCATION, TENACRE VALUES THE IMPORTANCE OF TEAM TEACHING, THE STRONG PARTNERSHIP BETWEEN PARENTS AND STAFF, AND THE MEANINGFUL PARTICIPATION OF EACH CHILD IN DAILY (SEE SCH. O LAST PG) | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4601793 | Expense |
| Grants | 657675 | Grants |
| Revenue | 5014066 | Revenue |
| Description | TENACRE COUNTRY DAY SCHOOL PROVIDES EDUCATIONAL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. THERE WERE 192 STUDENTS ENROLLED DURING THE 2012-2013 SCHOOL YEAR. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 753917 | Expense |
| Revenue | 950727 | Revenue |
| Description | TENACRE OPERATES INSTRUCTIONAL SUMMER DAY PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. SUMMER PROGRAMS PROVIDE INSTRUCTION IN ARTS, CRAFTS, MUSIC, SWIMMING, AND OTHER SPORTS AND ACTIVITIES. THERE WERE ABOUT 440 STUDENTS/CHILDREN ENROLLED DURING THE 2012-2013 SCHOOL YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 120959 | Expense |
| Grants | 26768 | Grants |
| Revenue | 135900 | Revenue |
| Description | TENACRE PROVIDES AFTER SCHOOL PROGRAMS FOR ELEMENTARY SCHOOL STUDENTS FROM PRE-KINDERGARTEN THROUGH 6TH GRADE. AFTER SCHOOL PROGRAMS PROVIDE INSTRUCTION AND DEVELOPMENT TO STUDENTS OUTSIDE THE COURSE OF THE TRADITIONAL SCHOOL DAY. THERE WERE APPROXIMATELY 20-25 STUDENTS ENROLLED DAILY DURING THE 2012-2013 SCHOOL YEAR. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 166369 | Expense |
| Description | TENACRE PROVIDES A FOOD PROGRAM, INCLUDING SNACKS AND LUNCHES, FOR ITS STUDENTS DURING THE SCHOOL YEAR. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 166369 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 5643038 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 14 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 204 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 24 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROD FLETCHER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7812352282 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 78 BENVENUE STREET | AddressLine1 |
| City | WELLESLEY | City |
| State | MA | State |
| ZIP Code | 02482 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CHRISTIAN B ELLIOT | ||||||
| HEAD OF SCHOOL | 40.00 | X | X | 251449 | 0 | 85179 |
| C JEFFERY GROGAN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CYNTHIA LAWRY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| D JARRETT COLLINS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DEBORAH PASCULANO | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ELEANOR FRECHETTE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| J STUART ABLON PHD | ||||||
| CHAIR OF BOARD OF TRUSTEES | 1.00 | X | X | 0 | 0 | 0 |
| ROGER FORMAN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| LAURENCE P CHASE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARK ROBINSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARY H DUNNE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| PETER ROSENBERG | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| RACHEL ROCK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STEPHEN B KISTNER | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| STEVEN PATRICK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| TINA L WANG DMD | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| WARREN CROSS JR | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM G FOLEY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JENNIFER CARLSON-PIETRASZEK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ELIZABETH CLARKE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARC COSTANTINI | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GWYNETH LOUD | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| THOMAS P OLVERSON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JENNIFER G SKOLER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| LOUANNE COLLINS | ||||||
| ASST. HEAD OF SCHOOL | 40.00 | X | 99921 | 0 | 32574 | |
| ROD FLETCHER | ||||||
| DIRECTOR OF FINANCE & OPERATIONS | 32.00 | X | 111232 | 0 | 33810 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 462602 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 151563 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CYR CONTRACTING CORPORATION | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 PLAIN STREET | AddressLine1 |
| City | UPTON | City |
| State | MA | State |
| ZIP Code | 01568 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | GENERAL CONSTRUCTION | DescriptionOfServices |
| Compensation | 246443 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 646953 | AllOtherContributions |
| Noncash Contributions | 70501 | NoncashContributions |
| Total Contributions | 646953 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611600 | 5005960 | 5005960 |
| SUMMER PROGRAMS | 611710 | 950727 | 950727 |
| AFTER SCHOOL PROGRAMS | 611710 | 135900 | 135900 |
| AUXILIARY ACTIVITIES | 900099 | 26170 | 26170 |
| ACTIVITY INCOME | 900099 | 3533 | 3533 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6122290 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 298645 | TotalRevenueColumn |
| Exclusion | $298,645 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 38156 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 38156 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 38156 | TotalRevenueColumn |
| Exclusion | $38,156 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 41400 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 13976 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 27424 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27424 | TotalRevenueColumn |
| Exclusion | $27,424 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 40615 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 39639 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 976 | TotalRevenueColumn |
| Exclusion | $976 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 1205 | GrossIncomeGaming |
| Gaming Direct Expenses | 1907 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -702 | TotalRevenueColumn |
| Exclusion | -$702 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1459 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1417 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 42 | TotalRevenueColumn |
| Exclusion | $42 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 15994 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15994 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 15994 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7149778 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6138284 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $364,541 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 684443 | Total |
| Program Services | 684443 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 631165 | Total |
| Program Services | 251880 | ProgramServices |
| Management And General | 343923 | ManagementAndGeneral |
| Fundraising | 35362 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3603072 | Total |
| Program Services | 2769307 | ProgramServices |
| Management And General | 649371 | ManagementAndGeneral |
| Fundraising | 184394 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233961 | Total |
| Program Services | 178252 | ProgramServices |
| Management And General | 46835 | ManagementAndGeneral |
| Fundraising | 8874 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 274943 | Total |
| Program Services | 227528 | ProgramServices |
| Management And General | 36419 | ManagementAndGeneral |
| Fundraising | 10996 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 283731 | Total |
| Program Services | 211591 | ProgramServices |
| Management And General | 56854 | ManagementAndGeneral |
| Fundraising | 15286 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4508 | Total |
| Management And General | 4508 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30676 | Total |
| Management And General | 30676 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70240 | Total |
| Program Services | 44469 | ProgramServices |
| Management And General | 25771 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39135 | Total |
| Program Services | 8527 | ProgramServices |
| Management And General | 30608 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65941 | Total |
| Program Services | 56288 | ProgramServices |
| Management And General | 9653 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 227627 | Total |
| Program Services | 196540 | ProgramServices |
| Management And General | 31087 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62115 | Total |
| Program Services | 10617 | ProgramServices |
| Management And General | 48823 | ManagementAndGeneral |
| Fundraising | 2675 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 404309 | Total |
| Program Services | 355003 | ProgramServices |
| Management And General | 49306 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23233 | Total |
| Management And General | 23233 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SUPPLIES | 254680 | 162351 | 49401 | 42928 |
| EQUIPMENT RENTAL | 225336 | 187783 | 37553 | |
| ADMISSION DEPARTMENT | 168543 | 91864 | 47039 | 29640 |
| MISC SCHOOL ACTIVITIES | 154232 | 123439 | 7563 | 23230 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90431 | Total |
| Program Services | 83156 | ProgramServices |
| Management And General | 6419 | ManagementAndGeneral |
| Fundraising | 856 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7532321 | Total |
| Program Services | 5643038 | ProgramServices |
| Management And General | 1535042 | ManagementAndGeneral |
| Fundraising | 354241 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206408 | BOY |
| EOY | 286881 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 997104 | BOY |
| EOY | 702453 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58750 | BOY |
| EOY | 15000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81569 | BOY |
| EOY | 63368 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 342997 | BOY |
| EOY | 199503 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10917763 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5376019 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5324701 | BOY |
| EOY | 5541744 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15726467 | BOY |
| EOY | 17569828 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 249000 | BOY |
| EOY | 245000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22986996 | BOY |
| EOY | 24623777 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 676198 | BOY |
| EOY | 634675 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1858431 | BOY |
| EOY | 1848168 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2534629 | BOY |
| EOY | 2482843 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18167414 | BOY |
| EOY | 20078876 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 830090 | BOY |
| EOY | 596995 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1454863 | BOY |
| EOY | 1465063 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20452367 | BOY |
| EOY | 22140934 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22986996 | BOY |
| EOY | 24623777 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -382543 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 2071110 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $200 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 200 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | THE SCHOOL IS A DUES PAYING MEMBER ($175/YEAR) OF THE MA ASSOCIATION OF NON PROFIT SCHOOLS AND COLLEGES WHICH ADVOCATES FOR SCHOOLS WITH RESPECT TO LEGISLATION. | Explanation |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 15847877 | BeginningOfYearBalance |
| Contributions | 10200 | Contributions |
| Investment Earnings Or Losses | 1798239 | InvestmentEarningsOrLosses |
| End Of Year Balance | 17656316 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16101837 | BeginningOfYearBalance |
| Contributions | 9050 | Contributions |
| Investment Earnings Or Losses | -263010 | InvestmentEarningsOrLosses |
| End Of Year Balance | 15847877 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13556154 | BeginningOfYearBalance |
| Contributions | 18646 | Contributions |
| Investment Earnings Or Losses | 2527037 | InvestmentEarningsOrLosses |
| End Of Year Balance | 16101837 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12223627 | BeginningOfYearBalance |
| Contributions | 496791 | Contributions |
| Investment Earnings Or Losses | 835736 | InvestmentEarningsOrLosses |
| End Of Year Balance | 13556154 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13178902 | BeginningOfYearBalance |
| Contributions | 171401 | Contributions |
| Investment Earnings Or Losses | -1091368 | InvestmentEarningsOrLosses |
| Other Expenditures | 35308 | OtherExpenditures |
| End Of Year Balance | 12223627 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.88720 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.08300 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.02980 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 448554 | OtherCostOrOtherBasis |
| Book Value | 448554 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9176106 | OtherCostOrOtherBasis |
| Depreciation | 4315759 | Depreciation |
| Book Value | 4860347 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1264801 | OtherCostOrOtherBasis |
| Depreciation | 1060260 | Depreciation |
| Book Value | 204541 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28302 | OtherCostOrOtherBasis |
| Book Value | 28302 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5541744 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 8579408 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2071110 | NetUnrealizedGainsInvestments |
| Other Revenues | -684443 | OtherRevenues |
| Revenue Not Rptd F990 | 1386667 | RevenueNotRptdF990 |
| Revenue Subtotal | 7192741 | RevenueSubtotal |
| Other Revenues Not Included | -42963 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -42963 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7149778 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6890841 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 42963 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 42963 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6847878 | ExpensesSubtotal |
| Other Expenses Not Included | 684443 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 684443 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7532321 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE PRIMARY PURPOSE OF THE UNRESTRICTED ENDOWMENT FUND IS TO SEEK MAXIMUM TOTAL RETURN WITH AN ACCEPTABLE LEVEL OF RISK THROUGH INVESTMENT IN A DIVERSIFIED PORTFOLIO. UNDER ORDINARY CIRCUMSTANCES, THE SCHOOL WILL SPEND NO MORE THAN 4.5% OF THE AVERAGE QUARTER END VALUES OF THE ENDOWMENT FOR THE PAST TWELVE QUARTERS AT DECEMEBER 31 OF THE PRIOR YEAR. IT IS THE INTENT NOT TO INVADE PRINCIPAL, EXCEPT TO MEET THE ANNUAL SPENDING RATE, AS AUTHORIZED BY THE TRUSTEES. TENACRE SEEKS TO BUILD ENDOWMENT INCOME TO CONTRIBUTE TO THE OPERATING BUDGET AND MITIGATE ESCALATING OPERATING COSTS. THE GOALS ARE TO SUPPORT THE SCHOOL'S ANNUAL OPERATING BUDGET, TO KEEP TUITION INCREASES REASONABLE AND SUPPORT STAFF SALARY AND BENEFIT INCREASES. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE SCHOOL RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2010. THE SCHOOL 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, 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STUDENT AID NETTED WITH TUITION REVENUE ON AUDITED FINANCIAL STATEMENTS -657,675. AFTER SCHOOL PROGRAM STUDENT AID NETTED WITH REVENUE -26,768. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSE INCLUDED ON FORM 990, PART VIII, LINE 8B -39,639. GAMING ACTIVITIES DIRECT EXPENSES INCLUDED ON FORM 990, PART VIII, LINE 9B -1,907. COST OF GOODS SOLD INCLUDED ON FORM 990, PART VIII, LINE 10B -1,417. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSE INCLUDED ON FORM 990, PART VIII, LINE 8B 39,639. GAMING ACTIVITIES DIRECT EXPENSES INCLUDED ON FORM 990, PART VIII, LINE 9B 1,907. COST OF GOODS SOLD INCLUDED ON FORM 990, PART VIII, LINE 10B 1,417. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | AFTER SCHOOL PROGRAM STUDENT AID NETTED WITH REVENUE 657,675. STUDENT AID NETTED WITH TUITION REVENUE ON AUDITED FINANCIAL STATEMENTS 26,768. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | THE SCHOOL'S POLICY IS DOCUMENTED ON THE FIRST PAGE OF ITS PROMOTIONAL BROCHURE. IN ADDITION, AN ADVERTISEMENT IS PLACED EACH YEAR IN THE BOSTON GLOBE NEWSPAPER IN CONJUNCTION WITH THE ASSOCIATION OF INDEPENDENT SCHOOLS OF NEW ENGLAND. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ORCHARDFEST FAIR | NameOfEvent1 |
| Gross Receipts Event1 | 40615 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 976 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 39639 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 39639 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 40615 | GrossReceiptsTotal |
| Charitable Contributions Total | 976 | CharitableContributionsTotal |
| Gross Revenue Total Events | 39639 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 39639 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 39639 | DirectExpenseSummaryEvents |
| Net Income Summary | 0 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| FINANCIAL AID | 30 | 581192 |
| TUITION REMISSION | 6 | 76483 |
| AFTER SCHOOL PROGRAM AID | 20 | 26768 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: TENACRE TUITION ASSISTANCE RECIPIENTS MUST FILL OUT THE SCHOOL AND STUDENT SERVICE (SSS) PARENT FINANCIAL STATEMENT (PFS) ANNUALLY. EVERY EFFORT WILL BE MADE TO MEET THE NEEDS OF TENACRE FAMILIES CURRENTLY RECEIVING ASSISTANCE, PROVIDING: 1. ALL NECESSARY FORMS ARE SUBMITTED IN A TIMELY FASHION, 2. STUDENTS REMAIN IN GOOD ACADEMIC STANDING, 3. ALL TUITION PAYMENTS ARE CURRENT, OR SATISFACTORY PAYMENT ARRANGEMENTS HAVE BEEN MADE. FINANCIAL AID AT TENACRE IS BASED ON FINANCIAL NEED ONLY. THE COMMITTEE USES THE SSS AS A GUIDELINE IN OUR DECISIONS. TENACRE HAS A FIXED AMOUNT OF FUNDING AVAILABLE EACH YEAR FOR TUITION ASSISTANCE, AND THEREFORE, IN A GIVEN YEAR, MAY BE UNABLE TO MEET A FAMILY'S TOTAL NEED, ALTHOUGH IT IS OUR POLICY TO CONTINUE FUNDING FAMILIES WITH STUDENTS CURRENTLY ENROLLED UNLESS THERE IS A SIGNIFICANT CHANGE IN THE FAMILY'S FINANCIAL SITUATION. EACH FAMILY BEARS THE PRIMARY RESPONSIBILITY FOR FINANCING A STUDENT'S EDUCATION. IN CASES WHERE PARENTS ARE NOT LIVING TOGETHER, THE RESOURCES OF BOTH THE NONCUSTODIAL AND CUSTODIAL PARENT AND NEW SPOUSES (IF ANY) MAY BE CONSIDERED IN ESTABLISHING A LEVEL OF NEED. THE FINANCIAL AID COMMITTEE INCLUDES THE HEAD OF SCHOOL, THE DIRECTOR OF FINANCE AND OPERATIONS AND THE DIRECTOR OF ENROLLMENT MANAGEMENT. WE RESERVE THE RIGHT TO REQUEST ADDITIONAL INFORMATION FROM FAMILIES IN ORDER TO EVALUATE THEIR FINANCIAL NEEDS MORE EFFECTIVELY. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHRISTIAN B ELLIOT | NamePerson |
| Title | HEAD OF SCHOOL | Title |
| Base Compensation Filing Org | 245899 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 5550 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 25000 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 60179 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 336628 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 90125 | AmountOfGrant |
| Type Of Assistance | NEED-BASED SCHOLARSHIPS | TypeOfAssistance |
| Purpose Of Assistance | FINANCIAL AID | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN HANCOCK INSURANCE CO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | MARC COSTANTINI, TRUSTEE OF TENACRE, IS AN OFFICER AT JOHN HANCOCK. | Relationship |
| Amount Of Transaction | 146989 | AmountOfTransaction |
| Description Of Transaction | CONTRIBUTIONS TO RETIREMENT PLAN | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 70501 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF GIFTS OF STOCK RECEIVED AND NOT THE NUMBER OF ACTUAL SHARES RECEIVED. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT OF THE FORM 990 IS REVIEWED BY MANAGEMENT AND BY THE FINANCE COMMITTEE. FOLLOWING THESE REVIEWS, A PUBLIC DISCLOSURE COPY OF THE FINAL DRAFT FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING THE RETURN WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR THE SCHOOL CIRCULATES AND COLLECTS SIGNED CONFLICT OF INTEREST POLICIES FROM EACH MEMBER OF THE BOARD OF TRUSTEES. ANY ISSUES THAT ARISE ARE DISCUSSED AND APPROVED BY THE GOVERNANCE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SCHOOL HAS A COMPENSATION COMMITTEE WHICH INCLUDES THE BOARD PRESIDENT AND TREASURER AND BENEFITS COMMITTEE CHAIR. THE COMPENSATION COMMITTEE OF THE TENACRE COUNTRY DAY SCHOOL BOARD OF TRUSTEES CONSISTS OF STUART ABLON (CHAIR & BOARD PRESIDENT), STEPHEN KISTNER (TREASURER), MARK ROBINSON AND PETER ROSENBERG (BENEFITS CHAIR). DURING THE SPRING OF THE 2011-2012 SCHOOL YEAR THE COMPENSATION COMMITTEE OF THE TENACRE BOARD OF TRUSTEES APPROVED THE COMPENSATION FOR THE HEAD OF SCHOOL FOR 2012-2013. AS A RESULT OF THOSE DISCUSSIONS IT WAS AGREED BY CONSENSUS TO GRANT THE SAME 3% SALARY INCREASE FOR THE HEAD OF SCHOOL AS HAD BEEN APPROVED BY THE FINANCE COMMITTEE AND BOARD OF TRUSTEES FOR THE FACULTY AS PART OF THE 2013 BUDGET APPROVAL PROCESS. |
| 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 GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. |
| FORM 990, PART III, LINE 1, CONTINUED: | SCHOOL LIFE. TENACRE EXPECTS EACH SIXTH GRADER TO LEAVE TENACRE AS A CONFIDENT LEARNER, CRITICAL THINKER AND CARING CITIZEN. AS A COMMUNITY OF CHILDREN AND ADULTS, TENACRE STRIVES TO WORK HARD, TO FIND JOY AND TO BE KIND. |
| FORM 990, PART I, LINE 6: | TENACRE HAS VOLUNTEERS, PRIMARILY CURRENT PARENTS, PAST PARENTS, AND FORMER EMPLOYEES, AS WELL AS OTHER, SERVING ON A VARIETY OF SCHOOL COMMITTEES. THE COMMITTEES INCLUDE BOARD DIVERSITY, FINANCE, DEVELOPMENT, HEALTH & SAFETY, SUNSHINE, TENACRE ART GALLERY, TPA, ORCHARDFEST, INVESTMENT, BENEFITS, COMPENSATION, ENRICHMENT, AMONG OTHERS. |
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