2011-02-10T10:09:38-06:00 2010-06-30 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2009-07-01 042240919 Riverview School Inc RIVE 5088880489 551 Route 6A East Sandwich MA 02537 Christopher Tolk 5088880489 2011-02-10 1 Stephen M Snow 7813564800 2009 2016-02-24 21:20:13Z Maureen Brenner 551 Route 6A East Sandwich MA 02537 15160693 0 X www.riverviewschool.org X 1958 MA Riverview School, an independent coeducational residential school, provides a caring community for adolescents and young adults with complex language, learning and cognitive disabilities. The School is committed to developing student competence and confidence in academic, social and independent living skills. 20 20 315 200 0 0 6091248 1643676 13148224 13238617 140637 147027 47106 56840 19427215 15086160 185165 305534 0 9362379 9566590 0 404402 4515559 4350319 14063103 14222443 5364112 863717 32251601 35673803 3829679 5976732 28421922 29697071 Riverview School, an independent coeducational residential school, provides a caring community for adolescents and young adults with complex language, learning and cognitive disabilities. The School is committed to developing student competence and confidence in academic, social and independent living skills. 0 0 12061196 12421760 Residential/Day treatment and education of learning disabled adolescents and adults (195 individuals served in fiscal year 2010). 69945 59900 Residential and work experience for learning disabled adults (4 individuals served in fiscal year 2010). 699398 756957 Residential/Day summer program for learning disabled adolescents and adults (111 individuals served in fiscal year 2010). 12830539 1 1 0 0 0 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 315 1 0 0 0 0 0 1 1 0 0 0 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X Richard Dalrymple Business Manager 5088880489 551 Route 6A East Sandwich MA 02537 Edward Muller 1.00 X X 0 0 0 Janice James 1.00 X X 0 0 0 Christopher Tolk 1.00 X X 0 0 0 Deborah Cowan 1.00 X X 0 0 0 Patricia Bauer 1.00 X 0 0 0 Frank Bell 1.00 X 0 0 0 Thomas Evans 1.00 X 0 0 0 Dr Robin Goland Birkoff 1.00 X 0 0 0 Justin Gray 1.00 X 0 0 0 Robert Harbour 1.00 X 0 0 0 Janet Hunter 1.00 X 0 0 0 Laura Leach 1.00 X 0 0 0 Nancy Poses 1.00 X 0 0 0 Christianne Ricchi 1.00 X 0 0 0 Janie Rogoff 1.00 X 0 0 0 Richard Rogoff 1.00 X 0 0 0 Cynthia Simon 1.00 X 0 0 0 Walter Smith 1.00 X 0 0 0 Jane Talbot 1.00 X 0 0 0 Michael Torpey 1.00 X 0 0 0 Maureen Brenner 40.00 X 212550 0 39626 Richard Dalrymple 40.00 X 118841 0 23441 331391 0 63067 2 0 1 0 Acella Construction Corp 62 Accord Park Drive Norwell MA 02061 Construction 1329011 Sage Dining Services 222 Bosley Avenue Towson MD 21204 Food Service 678289 Siemasko & Verbridge Inc 126 Dodge Street Beverly MA 01915 Architect/Planning 266890 Yankee Sprinkler 612 Rear Plymouth Street East Bridgewater MA 02333 Contractor 103156 4 563624 1080052 32130 1643676 Tuition and program fe 624310 13238617 13238617 13238617 147027 147027 48000 563624 74533 -26533 -26533 Other 900099 83373 83373 83373 15086160 13321990 0 120494 305534 305534 389602 389602 6843931 6512144 140496 191291 1728734 1640251 40297 48186 604323 553965 34098 16260 5252 5252 34515 34515 171591 93551 73315 4725 742161 734445 6777 939 71952 67519 4433 897607 891472 3132 3003 Program Meals 751736 751736 Other Prog./Admin. Exp. 461583 88382 233427 139774 Program Activities 412761 412761 Client Pers. Allow. 317851 317851 Program Supplies/Mats. 240063 240063 243247 220865 22158 224 14222443 12830539 987502 404402 89367 76169 3549974 1956747 5195640 4495224 172329 199604 32705 30573 34441227 9991854 19296550 24449373 2587 4902 3556779 4233604 355670 227607 32251601 35673803 625055 1092134 1309858 1176212 9534 17793 1763159 3690593 122073 0 3829679 5976732 X 19187059 25836343 8251228 2877093 983635 983635 28421922 29697071 32251601 35673803 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 2247704 154287 2401991 2247704 2247704 0.53000 0.47000 0 0 831969 831969 25125067 8200877 16924190 1462092 1368478 93614 7022099 422499 6599600 24449373 Mutual Funds - Equity 2775936 F Mutual Funds - Bonds 1457668 F 4233604 15086160 14222443 863717 411432 411432 1275149 15572125 411432 74533 485965 15086160 0 15086160 14296976 74533 74533 14222443 0 14222443 Part IV, Line 2b: The Organization holds custodial funds on behalf of their clients. These funds are held for their clients individual personal needs. Part XII, Line 2d - Other Adjustments: Fundraising event expenses: 74533. Part XIII, Line 2d - Other Adjustments: Fundraising event expenses: 74533. Part X, Line 2 - Tax Status The Organization is qualified under Section 501(c)(3) of the Internal Revenue Code (the "Code") and is exempt from federal and state income taxes. The Organization is not a private foundation within the meaning of Section 509(a) of the Code because it is an organization as described in Sections 509(a)(1) and 170(b)(1)(A)(ii) of the Code as an educational organization. As of July 1, 2009, the Organization adopted the provisions of accounting principles generally accepted in the United States of America related to accounting for uncertainty in income taxes. The provisions prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Application of these provisions has not resulted in the recognition of any financial assets or liabilities. The Organization's information returns for the years ended June 30, 2007 through 2010 are subject to examination by the Internal Revenue Service and a state regulatory agency, although no such examinations have been initiated as of the date of the Report of the Independent Auditors. 1 1 1 Through advertisements in trade publications, school associations, and national accreditation booklets and materials. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 RIVERVIEW SCHOOL, INC. IS A PRIVATE RESIDENTIAL/DAY SCHOOL APPROVED BY THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION AND RECEIVES FUNDING FROM VARIOUS STATE AGENCIES AND CITIES AND TOWNS BOTH WITHIN AND OUTSIDE MASSACHUSETTS. 1 Year end benefit/gala 611624 563624 48000 74533 611624 563624 48000 74533 74533 -26533 1 Financial aid 26 305534 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Financial aid is available to families with a demonstrtated financial need. X X X 0 0 0 0 0 0 0 0 0 Maureen Brenner 176550 0 0 0 36000 0 25282 0 14344 0 252176 0 0 0 X 1 0 fmv ON DATE OF DONATION X Donated Steel for School Building 1 10200 FMV on Date of Donation X Donated Appliances 1 21930 FMV on Date of Donation 0 0 0 Non Reporting of Revenue: Part I, Line 33: During the year ended June 30, 2010, the Organization received a donation of 4,000 shares of KFT stock, valued at $27.045 per share at the date of donation for a total fair market value of $108,180. This amount was not reported as revenue in column (c) as it was a payment on a prior year pledge made by the donor. In accordance with generally accepted accounting principles, the related revenue was recorded in the year the pledge was made. Form 990, Part VI, Section A, line 2 Trustees Edward Muller and Patricia Bauer are married. Form 990, Part VI, Section B, line 11 The Organization's Head of School, Business Manager and Finance Committee review a draft of the Form 990, which is prepared by the Organization's independent accountants. Any resultant comments and changes are incorporated into the form by the independent accountants. A final version of the Form 990 is then provided to each member of the Board of Trustees prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c All officers and trustees of the Organization are required to file a statement on an annual basis disclosing any potential interests that could give rise to conflicts. These statements are completed at the beginning of each fiscal year and are evaluated by the officers of the Organization. Individuals with potential conflicts of interest are prohibited from participating in any deliberations or decisions that may be effected by a potential conflict of interest. Form 990, Part VI, Section B, line 15a Compensation of the Head of School is reviewed on an annual basis in connection with the Organization's budgeting process. The Board of Trustees, with the support of an independent compensation consultant, reviews and approves the compensation of the Head of School using data for comparable organizations. Such deliberations and decisions are recorded in the meeting minutes. Form 990, Part VI, Section C, line 19 The Organization's audited financial statements are available to the public via the websites of certain state regulatory agencies as well as upon request. Form 990, Part XI Line 2C Consistent with prior years, the Finance Committee of the Organization is responsible for overseeing the annual audit.