2012-05-14T11:33:33-05:00 2011-06-30 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2010-07-01 042104008 THE CLARKE SCHOOL FOR THE DEAF CLAR 4135843450 47 ROUND HILL ROAD NORTHAMPTON MA 01060 STEPHEN BALICKI 4135843450 2012-05-14 1 LYNNE JOHNSON 6179129000 2010 2016-02-24 21:20:13Z CLARKE SCHOOLS FOR HEARING AND SPEEC WILLIAM CORWIN 47 ROUND HILL ROAD NORTHAMPTON MA 01060 12300506 0 X WWW.CLARKESCHOOLS.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. 23 23 236 250 0 0 4065557 3218548 6131652 6627093 674914 1431016 500965 515444 11373088 11792101 944149 741133 0 0 8037854 7776093 0 0 617522 3784542 3835302 12766545 12352528 -1393457 -560427 29698534 30343918 2365692 1403550 27332842 28940368 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 1823849 580460 361679 THE RESIDENTIAL PROGRAM FOR ORAL DEAF CHILDREN LOCATED IN NORTHAMPTON, MA PROVIDED 2,186 SERVICE UNITS TO 8 STUDENTS. CLARKE'S GOAL IS TO GIVE STUDENTS FROM ALL OVER THE WORLD THE CHANCE TO SHARE THE ADVENTURE OF LIVING AND LEARNING TOGETHER. ACTIVITIES WITH THE STAFF, FIELD TRIPS, ETC. GIVE THE CHILDREN THE OPPORTUNITIES FOR ADDITIONAL AUDITORY, SPEECH AND LANGUAGE DEVELOPMENT IN AND OUT OF THE CLASSROOM. 1725091 6086 1502140 THE DAY PROGRAM FOR ORAL DEAF CHILDREN LOCATED IN NORTHAMPTON, MA PROVIDED 6,438 SERVICE UNITS TO 35 STUDENTS. FOR AGES 5-15 THE CURRICULUM GOAL IS TO HELP OUR STUDENTS BECOME ACTIVE LEARNERS AND SPEAKERS. THE AIM IS TO TRANSITION THEM INTO THE MAINSTREAM AT OR BEFORE HIGH SCHOOL LEVEL. 5018397 154587 3595288 OTHER RELATED PROGRAMS INCLUDING EAST COAST SCHOOLS FOR ORAL DEAF CHILDREN, LOCATED IN NEW YORK, AND JACKSONVILLE PROVIDED 15,737 SERVICE UNITS. THE GOAL IS TO INSTILL IN DEAF AND HARD OF HEARING CHILDREN A BELIEF IN THEIR OWN CAPABILITIES AND PROVIDE THEM WITH THE SKILLS THEY NEED TO PARTICIPATE FREELY AND INDEPENDENTLY IN A HEARING, SPEAKING WORLD. ALSO INCLUDES ACADEMIC SUMMER PROGRAMS FOR DEAF CHILDREN UNDER AGE 12. 201609 0 227332 TEACHER TRAINING PROGRAM 570606 0 391501 HEARING CENTER 660448 549153 MAINSTREAM 1432663 1167986 10000000 1 1 0 1 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 44 0 1 236 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AL AK AZ CT IL KS KY ME MD MN MS NJ NM WI OK OH NC NY WV VA TN SC RI OR PA MA GA FL LA X X STEPHEN BALICKI 4135843450 47 ROUND HILL ROAD NORTHAMPTON MA 01060 X CATHERINE BARTLETT MD 1.00 X 0 0 0 REVEREND JOSEPH J BRUCE 1.00 X 0 0 0 CAROL T CHRIST 1.00 X 0 0 0 LOUISE COLLINS 1.00 X 0 0 0 JULIE A COWAN 1.00 X 0 0 0 ROBERT DANAHY 1.00 X 0 0 0 DOUGLAS DELEO 1.00 X 0 0 0 JAMES H DREIKORN 1.00 X 0 0 0 DWIGHT EBELING 1.00 X 0 0 0 THOMAS E FIELDS 1.00 X 0 0 0 JASON FRIEDLAND 1.00 X 0 0 0 SALLY GRIGGS 1.00 X 0 0 0 SARA GROSVENOR 1.00 X 0 0 0 THEODORE L HUBBARD 1.00 X 0 0 0 MATTHEW LONG 1.00 X 0 0 0 BARBARA MADDERN 1.00 X 0 0 0 THEODORE MASON MD 1.00 X 0 0 0 DANIEL MONTERO MD 1.00 X 0 0 0 NANCY PETERSON 1.00 X 0 0 0 STEVEN RAAB 1.00 X 0 0 0 EILEEN RIANO 1.00 X 0 0 0 ANDY SASSINE 1.00 X 0 0 0 HARLEY SACKS 1.00 X 0 0 0 WILLIAM CORWIN 40.00 X 124316 20238 16448 STEPHEN BALICKI 40.00 X 96851 15767 8662 221167 36005 25110 1 0 1 0 0 57263 78222 3083063 35844 3218548 SCHOOL PROGRAMS 611710 4783891 4783891 OTHER PROGRAMS 900099 798154 798154 MAINSTREAM PROGRAM 611710 549153 549153 EARLY INTERVENTION PRO 611710 268563 268563 TEACHER TRAINING PROGR 611710 227332 227332 6627093 511414 511414 203118 1000000 283516 203118 716484 919602 919602 5610 57263 15578 -9968 -9968 381896 209311 172585 172585 CLARKE PA MANAGEMENT F 900099 222700 222700 OUTSIDE TRUST INCOME 900099 83027 83027 MISCELLANEOUS INCOME 900099 47100 47100 352827 11792101 6896893 0 1676660 518413 518413 222720 222720 257172 257172 6135946 5136968 649146 349832 12800 12800 911039 772125 100700 38214 459136 345804 69118 44214 26003 5966 20037 73859 8750 65109 15017 15017 472035 399342 52324 20369 60435 13077 47358 471640 294257 117639 59744 43499 35907 7592 1296229 1183729 80817 31683 244242 186449 40232 17561 67728 50450 13751 3527 57062 57062 657803 591694 25260 40849 10783 3954 6829 BAD DEBT 99550 92698 6852 INTERDEPT FEES/CHARGES 69403 69403 CASUAL LABOR 46365 19358 27004 3 DUES & SUBSCRIPTIONS 29943 10204 16299 3440 SPECIAL EVENTS 17808 5984 11824 0 75898 68655 6749 494 12352528 10000000 1735006 617522 1488604 1358305 1628485 1411231 401118 269394 39875 13347 216183 205184 22517356 14785846 8640907 7731510 13704539 14764429 2287622 2751566 1291201 1838952 29698534 30343918 962836 703843 74765 64500 934683 259790 393408 375417 2365692 1403550 X 9738965 10410875 2097358 2552245 15496519 15977248 27332842 28940368 29698534 30343918 X -560427 2167952 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 1 2500 0 1 2500 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: 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 IV, SUPPLEMENTAL INFORMATION: PART II-B, LINE 1(G): PARENTS OF CHILDREN SERVED BY THE ORGANIZATION INITIATE LEGISLATION FOR THE INCREASED FUNDING FOR THE EDUCATION OF ORAL, DEAF CHILDREN. THE PAID CONSULTANT CONFIRMED $2,500 OF HER BILLINGS TO THE ORGANIZATION WERE ATTRIBUTABLE TO LOBBYING. 13027854 40511 2382072 1292300 14782 14143355 11175562 800255 1767674 700135 15502 13027854 13795201 597937 -2848646 320998 47932 11175562 1.00000 0 0 911919 911919 17985554 11307292 6678262 3619883 3478554 141329 7731510 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2751566 F 2751566 ACCOUNTS RECEIVABLE - AFFILIATE 1527856 CASH SURRENDER VALUE OF LIFE INSURANCE POLICY 311096 1838952 ANNUITIES PAYABLE 302056 UNITRUST PAYABLE 71876 OTHER LIABILITIES 1485 375417 11792101 12352528 -560427 2220997 -53045 2167952 1607525 13287543 2220997 -741133 1479864 11807679 -15578 -15578 11792101 11680017 68623 68623 11611394 741133 741133 12352527 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: CLARKE SCHOOL AND CLARKE PA ARE 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 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: ACTUARIAL LOSS ON ANNUITY AND UNITRUST -53,045. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS -741,133. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE REPORTED ON FORM 990 PART VIII, LINE 8B -15,578. PART XIII, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL LOSS ON ANNUITY AND UNITRUST 53,045. SPECIAL EVENTS EXPENSE REPORTED ON FORM 990 PART VIII, LINE 8B 15,578. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED AGAINST REVENUE PER FINANCIAL STATEMENTS 741,133. 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. 0 CENTRAL AMERICA & THE CARRIBEAN 0 0 GRANT TO RECIPIENT 104860 NORTH AMERICA 0 0 GRANT TO RECIPIENT 117860 0 0 0 0 0 0 222720 0 222720 FINANCIAL AID CENTRAL AMERICA & THE CARRIBEAN 1 0 104860 SCHOLARSHIP FAIR MARKET VALUE FINANCIAL AID NORTH AMERICA 1 0 117860 SCHOLARSHIP FAIR MARKET VALUE 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: SCHEDULE F, PART I, LINE 2: THE ORGANIZATION GENERALLY USES SCHOOL AND STUDENT SERVICES (SSS) FOR FINANCIAL AID APPLICATION PROCESSING AND USES THE RESULTS THAT SSS REPORTS 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 IS A REDUCTION TO THE STUDENT'S ACCOUNT. 0 NTON AUCTION 62873 57263 5610 5000 1275 9303 62873 57263 5610 5000 1275 9303 15578 -9968 1 FINANCIAL AID 41 0 518413 FAIR MARKET VALUE SCHOLARSHIP OTHER INFORMATION: PART IV: 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 124316 20238 0 0 0 0 6192 1008 7953 1295 138461 22541 0 0 X 3 35844 FAIR MARKET VALUE 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE CLARKE SCHOOL RECEIVED THREE SEPARATE NONCASH CONTRIBUTIONS OF STOCK WITH A FAIR MARKET VALUE OF $35,844. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A PDF WILL BE MADE AVAILABLE FOR ALL BOARD MEMBERS TO REVEIW. 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 & 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,220,997. ACTUARIAL LOSS ON ANNUITY AND UNITRUST -53,045. TOTAL TO FORM 990, PART XI, LINE 5: 2,167,952. CLARKE PENNSYLVANIA INC 455 SOUTH ROBERTS ROAD BRYN MAWR PA 19010 233065167 SCHOOL MA 501(C)(3) LINE 2 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0