2012-05-15T13:05:28-05:00 2011-06-30 Berry Dunn McNeil & Parker LLC 1000 Elm Street 15th Floor Manchester NH 03101 990 2010-07-01 020433265 The Oliverian School Inc OLIV 6033539102 PO Box 325 Orford NH 03777 Jay Wolter 6033539102 2012-05-10 1 Rachel Williamson CPA 6036697337 2012-05-10 2010 2016-02-24 21:20:13Z Jay Wolter PO Box 325 Orford NH 03777 4805825 0 X N/A X 1964 NH Operation of a school and residential treatment facility for children and troubled youth. 7 7 99 1 0 0 140161 737628 3406132 3966813 -3470 -56302 1058980 100000 4601803 4748139 228639 113193 0 0 2414972 2275598 0 0 0 2006394 2025767 4650005 4414558 -48202 333581 4889178 5504352 3864849 4146442 1024329 1357910 Operation of a school and residential treatment facility for children and troubled youth. 0 0 3094288 3966813 Tuition, room, board, and related expenses of operating a school and residential treatment facility under provision of New Hampshire Department of Education, Children & Youth Services. 3094288 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 22 0 99 1 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 1 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NH X Jay Wolter 6033539102 PO Box 325 Orford NH 03777 Arthur Eve PhD 1.00 X 0 0 0 Bernie Marvin MD 1.00 X 0 0 0 Kerry Beck LICSW 1.00 X 0 0 0 David Chabot Esq 1.00 X 0 0 0 James L Reagan 1.00 X 0 0 0 Jay T Wolter 40.00 X 0 159577 0 James McKeown 40.00 X 0 0 0 Carl Lovejoy 40.00 X 110048 0 37409 Randy Richardson 40.00 X 116145 0 11475 Barclay MacKinnon 40.00 X 123267 0 17461 349460 159577 66345 3 0 1 0 0 737628 737628 Tuition, Room and Boar 611600 3918632 3918632 Other Program Revenue 611600 44007 44007 State Nutrition Progra 611600 4174 4174 3966813 86 86 100000 100000 100000 100000 1298 57686 1298 -57686 -56388 -56388 4748139 3966813 0 43698 113193 113193 275077 275077 1629771 1524379 105392 23674 21126 2548 203999 163736 40263 143077 114815 28262 6386 6386 11041 11041 11926 246 11680 47969 47969 245631 163854 81777 9299 9299 533672 533672 91687 91687 22258 22258 144347 25639 118708 463431 39814 423617 101284 101284 Miscellaneous 129904 122067 7837 Student Educational Exp 68271 68271 Vehicle Expense 53751 53751 Client Activities 28094 28094 Athletic Transportation 20645 20645 36171 36171 4414558 3094288 1320270 0 210092 462844 23202 290149 333000 288880 210689 7169 8088 7768717 3632601 4303200 4136116 56635 52458 0 11008 4889178 5504352 195672 236454 2399984 2173812 1269193 1736176 3864849 4146442 X 1024329 760897 597013 1024329 1357910 4889178 5504352 333581 0 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1178388 1178388 5006030 3632601 1373429 116371 116371 562684 562684 905244 905244 4136116 Due to Related Parties 1561801 Prepaid Tuition 174375 1736176 4748139 4414558 333581 0 333581 4748139 0 4748139 0 4748139 4414558 0 4414558 0 4414558 Several years ago, at the request of the Organization's auditors, accumulated depreciation was consolidated into one account. Therefore, the Organization maintains no categorical breakdown of accumulated depreciation into Schedule D allotted segments. 1 1 0 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 The Organization has no solicitation or registration period for its students. The Organization accepts all students referred from the state and local governments and school districts with special needs serviced by the Organization. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 The Agency's operations are funded through contracts with government agencies. The majority of revenues are contingent upon adequate government funding. 1 Academic 2010-2011 Financial Aid 113193 FMV Discounted Tuition Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: All assistance to individuals is in the form of financial aid, grants, scholarships and tuition discounts awarded to students. Assistance is applied directly to the student's account balance. X 1 0 0 0 0 0 0 0 0 0 0 Jay T Wolter 0 159577 0 0 0 0 0 0 0 0 0 159577 0 0 Form 990, Part VI, Section A, line 2 Jay Wolter, President of Oliverian School, and Kerry Beck, a board member, have a business relationship. Form 990, Part VI, Section A, line 6 The sole members of the Organization are Becket Academy and Mount Prospect Academy. Form 990, Part VI, Section A, line 8b In the past the Organization has used a Finance Committee and an Advisory Committee, but they cannot act on behalf of the governing body. Their delegated authority is to make recommendations to the board for its approval. Form 990, Part VI, Section B, line 11 The independent accounting firm in charge with conducting the audit, presents the Form 990 to the full board prior to its filing. A copy is also reviewed by the Organization's President. Form 990, Part VI, Section B, line 12c Conflicts of interest are reviewed at the board level in connection with any transaction and also via an annual disclosure process documented in board minutes. The Organization is putting policies in place that disclosure of conflicts will be on the agenda of every board meeting. Officers are compensated by a related organization, Becket Academy, Inc. As part of establishing the level of compensation, the Board reviews external data, deliberates and then determines the appropriate level of compensation for the CEO/Executive Director. This process is documented in the minutes and dialogue takes place outside presence of the CEO/Executive Director. Form 990, Part VI, Section C, line 19 The Organization does not make its governing documents, conflict of interest policy, or its financial statements available for public inspection. Oversight of Audit Form 990, Part XI, Line 2c: The audit process has not changed from prior years. Oliverian Land & Cattle Co LLC PO Box 325 Orford NH 03777 260056687 Real Estate Holding Company NH 0 0 N/A Becket Academy PO Box 325 Orford NH 03777 020511096 Academic & Treatment Services to At-Risk Youth NH 501(c)(3) Line 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Schedule R, Part V, Line 2 The Oliverian School, Inc. and Becket Academy share the same board, have overlaps in management, and share personnel and other material expenses such as insurance, professional fees, etc. They operate on a consolidated basis, including cash flow. Expenses borne by one company are allocated on a reasonable basis under GAAP and reflected in intercompany balances.