2011-01-17T12:00:03-06:00 2010-06-30 CROWE HORWATH LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2009-07-01 351019540 STANLEY CLARK SCHOOL INC STAN 5742914200 3123 MIAMI STREET SOUTH BEND IN 46614 DAVID WALSH 2011-01-03 true 5742323992 2009 2016-02-24 21:20:13Z DAVID WALSH 3123 MIAMI STREET SOUTH BEND IN 46614 6260461 false X WWW.STANLEYCLARK.ORG X 1958 IN TO PREPARE ACADEMICALLY QUALIFIED STUDENTS IN A TRADITIONAL SETTING FOR RESPONSIBLE, PRODUCTIVE, AND REWARDING LIVES THROUGH A CHALLENGING, MULTIFACETED EDUCATION IN A NURTURING ENVIRONMENT. 31 30 120 150 0 0 698358 793301 4972382 4417627 628027 152730 -32693 -20097 6266074 5343561 743160 763565 0 3576680 3061673 0 122968 2233910 1879458 6553750 5704696 -287676 -361135 14858038 15010120 6429219 6464471 8428819 8545649 THE STANLEY CLARK SCHOOL PREPARES ACADEMICALLY QUALIFIED STUDENTS IN A TRADITIONAL SETTING FOR RESPONSIBLE, PRODUCTIVE, AND REWARDING LIVES THROUGH A CHALLENGING, MULTIFACETED EDUCATION IN A NURTURING ENVIRONMENT. false false 4481709 763565 4417627 THE STANLEY CLARK SCHOOL (SCS) PLEDGES TO PROVIDE AN EXCELLENT FOUNDATION BY BALANCING COMPREHENSIVE PROGRAMS IN ACADEMICS, FINE ARTS, AND PHYSICAL EDUCATION/ATHLETICS TO: - PREPARE STUDENTS FOR HIGHER EDUCATION BY DEVELOPING PERSONAL RESPONSIBILITY FOR STUDY SKILLS, CRITICAL THINKING, AND LIFELONG LEARNING, - PROVIDE OPPORTUNITIES FOR THE DEVELOPMENT OF LEADERSHIP AND THE QUALITIES, TALENTS, AND INTERESTS OF ITS STUDENTS, - BUILD A NURTURING ENVIRONMENT BY ACTIVELY PROMOTING EMPATHY, MUTUAL RESPECT, AND REACHING OUT TO OTHERS THROUGH SERVICE LEARNING, - ENCOURAGE CREATIVITY, SELF-ESTEEM, AND THE ABILITY TO MAKE HEALTHY CHOICES, - ENCOURAGE LIFE-LONG LEARNING AND CREATIVITY, - VALUE DIVERSITY AND STRIVE TO REFLECT THE MAKEUP OF OUR SURROUNDING COMMUNITIES, - RECOGNIZE THAT STUDENTS, PARENTS, FACULTY AND ADMINISTRATION MUST WORK TOGETHER TO REALIZE OUR MUTUAL GOALS, AND - PROVIDE AN EXCELLENT FOUNDATION BY BALANCING COMPREHENSIVE PROGRAMS IN ACADEMICS, FINE ARTS, PHYSICAL EDUCATION/ATHLETICS AND TECHNOLOGY. (CONTINUED IN SCHEDULE O) 4481709 true true false false false false false false true true true false true false false false false false true true false false true true true false false false false false false false false false false false false false false false false false false false true 20 0 true 120 true false false false false false true true false false false 31 30 false false false false false false false true true false false false true true true true true true false false IN X ANN M GAZDICK 5742914200 3123 MIAMI STREET SOUTH BEND IN 46614 DAVID WALSH 40 X X 65150 0 10952 FREDERICK D SCHEEL MD 1 X X 0 0 0 DAVID E BALLARD 1 X X 0 0 0 BRAD C BEUTTER 1 X X 0 0 0 BETH GUDEMAN 1 X X 0 0 0 JOHN T AXELBERG 1 X 0 0 0 PATRICK J BARRY 1 X 0 0 0 MARZY BAUER 1 X 0 0 0 MOLLIE BERNARD 1 X 0 0 0 KATHY BREITOWICH DDS 1 X 0 0 0 LESLIE CALLAHAN 1 X 0 0 0 ALICE COOPER 1 X 0 0 0 CYNTHIA DIAMOND 1 X 0 0 0 RONALD K DOWNS MD 1 X 0 0 0 JUDITH GARATONI 1 X 0 0 0 TRACY D GRAHAM 1 X 0 0 0 LISA VITE HAINES 1 X 0 0 0 MARK HARMAN 1 X 0 0 0 CONNIE HARTNAGEL 1 X 0 0 0 MICHAEL KENNEDY 1 X 0 0 0 VIRGINIA LAKE 1 X 0 0 0 DONNA LOCHMANDY 1 X 0 0 0 ERIC MARION 1 X 0 0 0 CARMEN NANNI 1 X 0 0 0 ERNESTINE M RACLIN 1 X 0 0 0 WILLIAM J SCHMUHL JR 1 X 0 0 0 JOYCE F STIFEL 1 X 0 0 0 JANET E THOMPSON 1 X 0 0 0 CONNIE VARGA 1 X 0 0 0 WILLIAM J WILKINSON 1 X 0 0 0 JOHN M YARGER 1 X 0 0 0 ANN M GAZDICK 40 X 78218 0 13073 ROBERT G DOUGLASS 0 X 168251 0 14689 311619 0 38714 1 true true false 0 0 0 442695 0 0 350606 0 793301 TUITION 4224557 4224557 0 0 8TH GRADE 97556 97556 0 0 TRANSPORTATION 69650 69650 0 0 EXTENDED DAY 25864 25864 0 0 0 0 0 0 0 0 0 0 4417627 194014 0 0 194014 0 0 0 0 0 0 0 0 10062 0 0 0 10062 0 10062 0 0 10062 773810 13400 819325 9169 -45515 4231 -41284 0 0 -41284 32107 442695 78306 -46199 0 0 -46199 16300 10100 6200 0 0 6200 0 0 0 0 0 0 MISCELLANEOUS 9840 0 0 9840 0 0 0 0 0 0 0 0 0 0 0 0 9840 5343561 4417627 0 132633 0 0 763565 763565 0 0 0 0 313559 0 313559 0 0 0 0 0 2254135 1802864 350264 101007 0 0 0 0 279287 219606 52657 7024 214692 133078 75244 6370 0 0 0 0 4064 0 4064 0 33824 0 33824 0 0 0 0 0 0 0 30149 0 30149 0 75290 48704 26586 0 29180 0 29180 0 118963 45680 68383 4900 17650 0 17650 0 0 0 0 0 227020 216465 10555 0 0 0 0 0 0 0 0 0 0 0 0 0 236276 236276 0 0 0 0 0 0 566060 566060 0 0 41072 5072 36000 0 EDUCATIONAL EXPENSES 312094 312094 0 0 VEHICLE MAINTENANCE, GAS, OIL 67351 67351 0 0 PROFESSIONAL DEVELOPMENT 47991 20754 27237 0 BAD DEBT 40000 40000 0 0 DUES AND SUBSCRIPTIONS 15152 3362 11790 0 17322 778 12877 3667 5704696 4481709 1100019 122968 0 0 0 0 1299065 420624 501874 862611 919368 881169 66928 39816 0 0 0 0 0 0 0 0 17414 21336 12908530 7072868 6264069 5835662 5571659 6740123 0 0 0 0 0 0 217661 208779 14858038 15010120 257901 373128 0 0 5095 3636 5000000 5000000 0 0 0 0 25375 40705 0 0 1140848 1047002 6429219 6464471 X 3015834 3362554 4074845 3795914 1338140 1387181 0 0 0 0 0 0 8428819 8545649 14858038 15010120 X false true true X false X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2843890 655675 281952 0 144362 3637155 3952782 2290 -393035 0 718247 0 2843890 0.543 0.3814 0.0756 false false 0 339527 339527 0 11384343 6188709 5195634 0 271941 169913 102028 0 912719 714246 198473 0 0 0 0 5835662 0 INTEREST RATE SWAP AGREEMENT 289908 OTHER LIABILITIES 48787 ADVANCE TUITION PAYMENTS 708307 1047002 5343561 5704696 -361135 486795 0 0 0 -8830 477965 116830 5053730 486795 0 0 -772395 -285600 5339330 0 4231 4231 5343561 4936900 0 0 0 -4231 -4231 4941131 0 763565 763565 5704696 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO SUPPLEMENT THE SCHOOL'S OPERATIONS, I.E. COMPENSATION, FINANCIAL AID, PROFESSIONAL DEVELOPMENT, ETC. FIN 48 footnote Schedule D, Part X, Line 2 U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE SCHOOL IS NOT GENERALLY SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE SCHOOL'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE SCHOOL DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE SCHOOL RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE SCHOOL DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2010 AND 2009. Other changes in net assets Schedule D, Part XI, Line 8 LOSS ON INTEREST RATE SWAP - -12538; INCREASE IN CSV OF LIFE INSURANCE POLICIES - 3708; OTHER - 0; TOTAL - -8830 Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d FINANCIAL AID - -763565; LOSS ON INTEREST RATE SWAP - -12538; INCREASE IN SCV OF LIFE INSURANCE POLICIES - 3708; OTHER - 0; TOTAL - -772395 Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b GAIN ON SALE OF FIXED ASSETS - 4231; OTHER - 0; TOTAL - 4231 Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d GAIN ON SALE OF FIXED ASSETS - -4231; OTHER - 0; TOTAL - -4231 Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b FINANCIAL AID - 763565; OTHER - 0; TOTAL - 763565 true true true THERE IS A STATEMENT IN THE SCHOOL'S ENROLLMENT MATERIALS AND PARENT HANDBOOKS THAT THE SCHOOL IS OPEN TO ALL STUDENTS OF ANY SEX, RACE, RELIGION, OR ETHNIC ORIGIN IN ADMINISTRATION OF OUR PROGRAMS. true true true true false false false false false false false false false true KALEIDOSCOPE 187310 160268 27042 0 0 0 0 0 40169 ANNUAL FUND 248373 248373 0 0 0 0 0 0 1283 1 39119 34054 5065 0 0 0 0 0 36854 474802 442695 32107 0 0 0 0 0 78306 78306 -46199 16300 10000 0 0 100 true 1 16300 10000 0 0 100 10100 6200 IN true false false false 0 1 ANN GAZDICK 3123 MIAMI STREET SOUTH BEND IN 46614 false ANN GAZDICK 91291 PREPARES FINANCIAL STATEMENTS AND ENSURES COMPLIANCE WITH STATE REQUIREMENTS X false true FINANCIAL AID/TUITION ASSISTANCE 101 763565 0 N/A N/A Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FINANCIAL APPLICATIONS AND TAX FORM 1040, INCLUDING SUPPLEMENTAL SCHEDULES, ARE REQUIRED FROM ALL STUDENTS REQUESTING ASSISTANCE. THE HEAD OF SCHOOL AND BUSINESS MANAGER (ADMINISTRATION) REVIEW AND APPROVE ALL AWARD ALLOCATIONS. ALL FUNDS ARE CREDITED TO THE STUDENTS' ACCOUNTS TO ENSURE PROPER USE. X true true X X X true false false false false false false false false ROBERT G DOUGLASS 101583 0 0 0 66668 0 12541 0 2148 0 182940 0 0 0 Discretionary spending account Schedule J, Part I, Line 1a THERE IS A DISCRETIONARY SPENDING ACCOUNT FOR THE HEAD OF SCHOOL FOR BUSINESS USE ONLY. COPIES OF ALL RECEIPTS MUST BE PROVIDED IN ORDER TO BE REIMBURSED, AND ALL EXPENSE REIMBURSEMENTS MUST BE APPROVED BY THE BOARD CHAIRMAN. Severance or change-of-control payment Schedule J, Part I, Line 4a ROBERT G. DOUGLASS - $64,168 CITY OF SOUTH BEND INDIANA 356001201 836520FN1 2005-12-08 5000000 FACILITY ADDITIONS/NEW CONSTRUCTION false false 0 5000000 0 0 0 101324 0 4898676 2007 false false true true 0 0 0 0 0 0 0 false false false false 0.000 0.000 0.000 true false true true FIFTH THIRD BANK 7.0 false NA 0.0 false true Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A A FINAL DRAFT OF THE FORM 990, EXCLUDING SCHEDULE B, IS PRESENTED BY OUR TAX ADVISORS TO THE ORGANIZATION'S FINANCE COMMITTEE. ONCE THE FINANCE COMMITTEE REVIEWS, A FINAL DRAFT (EXCLUDING SCHEDULE B) IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S GOVERNING BODY AT A REGULARLY SCHEDULED BOARD MEETING. ONCE REVIEWED AND APPROVED BY THE GOVERNING BODY, IT IS THEN FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST STATEMENTS ARE COMPLETED BY ALL BOARD MEMBERS AND OFFICERS ANNUALLY AND KEPT ON FILE BY THE HEAD OF SCHOOL'S ASSISTANT. THE BOARD CHAIR AND HEAD OF SCHOOL REVIEW THE STATEMENTS FOR POTENTIAL CONFLICTS. IN THE EVENT OF A CONFLICT THE MEMBER DOES NOT PARTICIPATE IN THE DELIBERATIONS OF THE TRANSACTION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a AN EVALUATION OF THE ORGANIZATION'S FORMER HEAD OF SCHOOL WAS DONE BY EACH INDIVIDUAL BOARD MEMBER IN JULY 2008. THE EVALUATIONS WERE SUMMARIZED AND APPROVED BY THE BOARD CHAIR IN A LETTER RECOMMENDING THE FOLLOWING YEAR'S COMPENSATION. COMPARABILITY DATA WAS OBTAINED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS SALARY COMPARISONS FOR USE IN THE CHAIR'S COMPENSATION RECOMMENDATION. THIS REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN THE BOARD MEETING MINUTES. THE FORMER HEAD OF SCHOOL RETIRED EFFECTIVE JULY 1, 2009. AN INTERIM HEAD OF SCHOOL WAS HIRED FOR JULY 1, 2009 THROUGH JUNE 30, 2010, WHILE THE SCHOOL UNDERWENT A SEARCH FOR A NEW HEAD OF SCHOOL. THE BOARD OFFICERS APPROVED THE INTERIM HEAD OF SCHOOL'S COMPENSATION FOR 2009-2010. IN DETERMINING THE APPROPRIATE AMOUNT OF COMPENSATION, COMPARABILITY DATA WAS OBTAINED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS SALARY COMPARISONS. THIS REVIEW PROCESS WAS DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES. Public Disclosure Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A (CONTINUED FROM PART III) SCS STUDENTS EXCEL IN STANDARDIZED TESTING WITH MOST CLASSES SCORING IN THE 90TH PERCENTILE OR ABOVE. THEY ARE PREPARED TO EXCEL IN HIGH SCHOOL, IN COLLEGE AND IN LIFE - ACADEMICALLY AND PERSONALLY. THEY LEAVE SCS WITH THE ABILITY TO SOLVE PROBLEMS, BE IMAGINATIVE THINKERS, ENTHUSIASTIC LEARNERS AND ADEPT IN EXPRESSING THEIR INDIVIDUAL POINT OF VIEW. THE ARTS ARE ALSO AN INTEGRAL PART OF THE CURRICULUM - AND DAILY LIFE - AT SCS, BEGINNING WITH PRESCHOOL AND CONTINUING THROUGH MIDDLE SCHOOL. THE SCHOOL'S EXTENSIVE ARTS PROGRAM ENHANCES EACH STUDENT'S INHERENT CREATIVE ABILITIES AND FOSTERS THE ABILITY TO PRESENT THEMSELVES AND THEIR WORK WITH CONFIDENCE. "WORK HARD, PLAY HARD" APTLY DESCRIBES A DAY AT SCS. PHYSICAL EDUCATION AND ATHLETICS ARE AN IMPORTANT PART OF EACH STUDENT'S EXPERIENCE. SCS LEARNING IN DEED IS A SERVICE-LEARNING INITIATIVE THAT ENGAGES STUDENTS FROM PRESCHOOL THROUGH EIGHTH GRADE IN HANDS-ON, MEANINGFUL COMMUNITY SERVICE PROJECTS. SCS LEARNING IN DEED COMBINES SERVICE AND LEARNING OBJECTIVES TO: - MEET REAL, DEFINED NEEDS IN OUR COMMUNITY, - PROMOTE STUDENT REFLECTION, - ACQUIRE VALUES, SKILLS, AND PRACTICAL KNOWLEDGE, AND - BRING TO LIFE CIVIC RESPONSIBILITY WHILE GAINING A DEEPER UNDERSTANDING OF THEMSELVES AND THEIR COMMUNITY. THERE WERE 327 STUDENTS ENROLLED AT SCS FOR THE 2009-2010 SCHOOL YEAR. THE STUDENTS COME FROM 12 COMMUNITIES IN AND AROUND SOUTH BEND SUCH AS GRANGER, MISHAWAKA, ELKHART, GOSHEN, PLYMOUTH AND LAPORTE. AN ATTRIBUTE OF THE SCHOOL THAT AFFECTS THE STUDENT POPULATION IS THE LOYALTY OF THE ALUMNI FAMILIES. FOR EXAMPLE, THERE ARE CURRENTLY OVER 30 STUDENTS AT STANLEY CLARK WHO ARE CHILDREN OF ALUMNI, A TESTAMENT TO THE LIFE IMPACT OF THE SCS EXPERIENCE ON ITS GRADUATES. THE GENDER SPLIT IS JUST ABOUT EQUAL ACROSS THE SCHOOL, 52% GIRLS AND 48% BOYS. PROCESS USED TO DETERMINE COMPENSATION OF OTHER OFFICERS FORM 990, PART VI, SECTION B, LINE 15B AFTER THE BOARD OF DIRECTORS APPROVES THE ANNUAL BUDGET, THE ORGANIZATION'S HEAD OF SCHOOL REVIEWS AND APPROVES THE AMOUNT OF ALL OTHER EMPLOYEES' COMPENSATION, INCLUDING OTHER OFFICERS. IN DETERMINING THE APPROPRIATE AMOUNT OF COMPENSATION, THE HEAD OF SCHOOL UTILIZES INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS SALARY COMPARISONS.