2024-05-08T15:39:38-05:00 2023-06-30 BDO USA 1801 MARKET STREET SUITE 1700 PHILADELPHIA PA 19103 990 2022-07-01 236437695 Glen Mills Schools % COMPTROLLER GLEN 6104598100 PO Box 5001 Concordville PA 19331 FRANK ALBERO Treasurer 6104598100 2024-03-25 true FRANK ALBERO 999009999 KELLY R RAQUET P01644256 2155641900 3 2022 2023-04-26 12:10:37Z FRANK ALBERO PO Box 5001 Concordville PA 19331 10094838 false X glenmillsschools.org X 1826 PA TO PROVIDE TROUBLED YOUTH WITH NEW OPPORTUNITIES AND A CHANCE TO SUCCEED. OUR FOCUS IS ON BEHAVIOR, CHARACTER, ACADEMICS, ATHLETICS, AND TRADE PROGRAMS. 12 12 93 12 3536354 427824 3048357 147158 3244873 3536354 1938648 695108 812405 1043505 9044283 5422125 3700 15000 0 0 1962525 4354507 0 0 0 7837826 8053163 9804051 12422670 -759768 -7000545 59887606 51727002 10144129 6840417 49743477 44886585 X TO PROVIDE TROUBLED YOUTH WITH NEW OPPORTUNITIES AND A CHANCE TO SUCCEED. GLEN MILLS SCHOOLS OFFERS BOTH A RESIDENTIAL PROGRAM AND COMMUNITY-BASED PROGRAMS. OUR FOCUS IS ON BEHAVIOR, CHARACTER, ACADEMICS, ATHLETICS, AND TRADE PROGRAMS (CONTINUED ON SCHEDULE O) false false 11660049 15000 3559135 FOUNDED IN 1826 AS THE HOUSE OF REFUGE, THE GLEN MILLS SCHOOLS HAS PROVIDED SERVICES FOR OVER ONE HUNDRED AND NINETY YEARS AND IS THE OLDEST EXISTING INSTITUTION OF ITS TYPE IN THE UNITED STATES. THE GLEN MILLS SCHOOLS, LOCATED IN DELAWARE COUNTY, PENNSYLVANIA, HAS BEEN AT ITS PRESENT LOCATION FOR OVER ONE HUNDRED YEARS. THE SCHOOLS CONTRACTS WITH VARIOUS STATE AND COUNTY AGENCIES TO SERVE PRIMARILY AS A RESIDENTIAL FACILITY FOR DELINQUENT YOUNG MEN BETWEEN THE AGES OF 14 TO 18. THE GLEN MILLS SCHOOLS PRIMARILY PROVIDES RESIDENTIAL SERVICES FOR MALE DELINQUENT YOUTH, INCLUDING DIAGNOSTIC, EDUCATIONAL AND TRANSITIONAL SERVICES. (CONTINUED ON SCHEDULE O) 11660049 true true false true false false false false false true true false false false true true false false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 25 0 true 93 true true true false false false false true true false false false false false false X 12 12 false false false false false true false true true false false true true true true true true true false false PA X COMPTROLLER 6104598100 185 GLEN MILLS ROAD Glen Mills PA 19642 X DR CHRISTOPHER R SPRIGGS Executive Director 60.0 0.0 X 174690 0 42664 CAROLYN SEAGRAVES President 4.0 0.0 X X 0 0 0 JACK RUANE 1st Vice President 2.0 0.0 X X 0 0 0 CURTIS JOHNSON 2nd Vice President 2.0 0.0 X X 0 0 0 RUTH LEACH Secretary 2.0 0.0 X X 0 0 0 FRANK ALBERO Treasurer 3.0 0.0 X X 0 0 0 SCOTT BOOTH Member, Board of Managers 1.0 0.0 X 0 0 0 SHARON ESTERLY Member, Board of Managers 1.0 0.0 X 0 0 0 VANCE HUDSON Member, Board of Managers 1.0 0.0 X 0 0 0 JOSEPH LOEPER Member, Board of Managers 1.0 0.0 X 0 0 0 GEORGE MOSEE Member, Board of Managers 1.0 0.0 X 0 0 0 JOHN SHIELDS Member, Board of Managers 1.0 0.0 X 0 0 0 PHILIP TORDELLA Member, Board of Managers 1.0 0.0 X 0 0 0 174690 0 42664 1 false true false Andrews Property Services LLC PO BOX 390 LIMA PA 19037 General Contractor 203850 BP WARWICK PO BOX 571 CHESTER HEIGHTS PA 19017 A/C & REFRIDGERATION 142958 2 76822 70336 147158 GOLF COURSE OPERATIONS 713910 3536354 0 3536354 0 3536354 474200 474200 0 0 1021349 0 1021349 0 1021349 1021349 4776100 93945 4649137 0 126963 93945 220908 220908 23450 76822 23576 -126 -126 0 0 0 0 0 0 ENERGY CURTAILMENT 900099 12282 0 0 12282 CONSULTING 900099 10000 0 0 10000 22282 5422125 0 3536354 1738613 0 15000 15000 0 0 161008 80504 80504 0 3348506 3202122 146384 -444254 -444254 852403 852403 436844 436844 32187 27169 5018 72417 61126 11291 45908 38750 7158 142500 142500 0 2354 1987 367 645769 563971 81798 0 0 20871 17617 3254 0 1669725 1601358 68367 5852 4940 912 0 0 89498 75544 13954 0 2914886 2914886 1439342 1214930 224412 SUPPLIES 529659 443403 86256 REPAIRS AND MAINTENANCE 230881 230881 UBIT 143240 120907 22333 EDUCATION/RECREATION 63886 53925 9961 4188 3536 652 12422670 11660049 762621 0 429391 370860 19485 20219 296540 296540 3921854 2035685 0 0 0 0 0 0 578332 627518 271000 187500 118606142 85125820 36036776 33480322 18334228 13935016 0 0 0 0 0 0 0 773342 59887606 51727002 4709052 2686658 0 0 387072 486151 0 177475 0 0 0 0 0 0 0 0 5048005 3490133 10144129 6840417 X 49402106 44545214 341371 341371 49743477 44886585 59887606 51727002 X -7000545 627530 1516123 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 142500 142500 SCHEDULE C, PART II-B, LINE 1I: GLEN MILLS SCHOOLS CONTRACTS WITH MALADY & WOOTEN TO MONITOR LAWS APPLICABLE TO OR RELATED TO ITS LINE OF BUSINESS. THEY ALSO REPRESENT GLEN MILLS SCHOOLS' VIEW ON ISSUES TO PEOPLE OF AUTHORITY IN ITS LINE OF BUSINESS. THEY PROVIDE GLEN MILLS SCHOOL WITH FEEDBACK ON ISSUES. 111029 111029 111029 111029 111029 111029 111029 111029 111029 111029 1.00000 false false 207000 207000 93146502 61535446 31611056 23852236 22284222 1568014 1400404 1306152 94252 33480322 0 LIABILITY FOR PENSION BENEFITS 2899323 OPERATING LEASE LIABILITIES 590810 3490133 X SCHEDULE D, PART V, LINE 4: THE FOLLOWING ENDOWMENT FUNDS ARE RESTRICTED IN PERPETUITY TO SUPPORT THE PURPOSES SUMMARIZED BELOW: STUDENT SCHOLARSHIPS $ 83,555 ENTERTAINMENT & GIFTS FOR STUDENTS $ 13,474 MAINTENANCE OF THE CHAPEL $ 10,000 OTHER $ 4,000 TOTAL $ 111,029 SCHEDULE D, PART X, LINE 2: THE SCHOOLS HAS BEEN APPROVED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER APPLICABLE STATE LAW. THE SCHOOLS MAY BE SUBJECT TO FEDERAL UNRELATED BUSINESS INCOME TAX ON NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. THE SCHOOLS' OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 IS IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS WHOLE AND, THEREFORE, NO PROVISION FOR FEDERAL UNRELATED BUSINESS INCOME TAXES IS PRESENTED. PENNSYLVANIA DOES NOT TAX NET UNRELATED BUSINESS INCOME. THE SCHOOLS ACCOUNTS FOR TAX PROVISIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX PROVISIONS. THE GUIDANCE REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOLS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS. true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINE 3: NOTIFICATION IS PUBLISHED IN THE NEWSPAPER. SCHEDULE E, PART I, LINE 6A: THE SCHOOLS PARTICIPATES IN THE FOLLOWING PROGRAMS WHERE IT RECEIVED FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY: FEDERAL FINANCIAL ASSISTANCE: U.S. DEPARTMENT OF AGRICULTURE - NATIONAL SCHOOL BREAKFAST PROGRAM - NATIONAL SCHOOL LUNCH PROGRAM - FOOD DONATION - CHILD & ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF EDUCATION - TITLE I GRANTS U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES - TEMPORARY ASSISTANCE FOR NEEDY FAMILIES - CHILD WELFARE SERVICES - FOSTER CARE TITLE IV-E - CHILD WELFARE RESEARCH TRAINING OR DEMONSTRATION - SOCIAL SERVICES BLOCK GRANT STATE FINANCIAL ASSISTANCE FROM COMMONWEALTH OF PENNSYLVANIA - PENNSYLVANIA ACT 148 CITY FINANCIAL ASSISTANCE FROM PHILADELPHIA DEPARTMENT OF HUMAN SERVICES - DELINQUENT PLACEMENT SERVICES Golf Outing 100272 76822 23450 23576 0 100272 76822 23450 23576 23576 -126 true SCHOLARSHIPS 4 15000 SCHEDULE I, PART I, LINE 2 STUDENT SCHOLARSHIP: ALL PAYMENTS ARE MADE DIRECTLY TO THE EDUCATIONAL INSTITUTION WHERE THE STUDENT IS ENROLLED. THE STUDENT IS REQUIRED TO MAINTAIN A 2.0 GPA TO CONTINUE ELIGIBILITY FOR THE SCHOLARSHIP. SCHEDULE I, PART III SUPPLEMENTAL INFORMATION GLEN MILLS SCHOOLS (GMS) OFFERS SUPPORT TO STUDENTS TO PURSUE POST-SECONDARY SCHOOLING. THE SUPPORT IS AVAILABLE UNTIL THE STUDENT MATRICULATES FOR A MAXIMUM OF FIVE YEARS. ANNUALLY, IN TOTAL, GMS GRANTS APPROXIMATELY $12,000-70,000 TO ELIGIBLE STUDENTS WITH A MAXIMUM OF $6,700 TO EACH STUDENT. GMS STAFF HELP THE STUDENTS APPLY FOR FINANCIAL AID AND TRACK AND SUPPORT THE STUDENTS' PROGRESS BY COMMUNICATING WITH THE STUDENTS AND SCHOOL OFFICIALS. X true true X X false false false false false false false true false DR CHRISTOPHER R SPRIGGS Executive Director 169000 0 5000 0 690 0 7683 0 34981 0 217354 0 0 0 SCHEDULE J, PART I, LINE 1A: THE GLEN MILLS SCHOOLS IS A RESIDENTIAL FACILITY FOR DELINQUENT YOUTH. KEY STAFF AND SUPPORT STAFF MAINTAIN HOUSING ON THE SCHOOLS' GROUNDS AND AS SUCH ARE ON CALL TO DEAL WITH ANY ISSUES THAT MAY ARISE. THIS IS CONSIDERED NON-TAXABLE COMPENSATION UNDER IRC SECTION 119. SCHEDULE J, PART I, LINE 7: BONUSES ARE BASED ON A NUMBER OF VARIABLES INCLUDING BUT NOT LIMITED TO: INDIVIDUAL GOAL ACHIEVEMENTS AS WELL AS ORGANIZATION OPERATION ACHIEVEMENTS. THE FINAL DETERMINATION OF THE BONUS AMOUNT IS DETERMINED AND APPROVED BY THE BOARD AS PART OF THE OVERALL COMPENSATION REVIEW OF THE OFFICERS. FORM 990, PART III, LINE 1 (CONTINUED): WHICH PROVIDE OUR STUDENTS WITH THE CONFIDENCE AND COMPETENCE TO BE SUCESSFUL IN LIFE. FORM 990, PART III, LINE 4A (CONTINUED): OUR GENERAL OBJECTIVES, THE SAME FOR ALL YOUTH COMMITTED TO OUR CARE, PROMOTES THE ACQUISITION OF LIFE SKILLS WHICH PREPARES THEM TO LEAD SELF SUFFICIENT LIVES, WHETHER THEIR PLAN IS REUNIFICATION WITH PARENT/GUARDIAN(S) OR INDEPENDENT LIVING UPON THEIR DISCHARGE. AS EACH YOUTH ACCOMPLISHES HIS GOALS AND FUNCTIONS AS A MATURE, RESPONSIBLE MEMBER OF THE GLEN MILLS COMMUNITY, HIS SELF-DEFINITION CHANGES AS WELL. THE IMPACT UPON HIS SELF-CONCEPT AND SELF-ESTEEM IS THE RESULT OF HIS EXPOSURE TO OUR CAREFULLY CONTROLLED, SUPERVISED NORMATIVE CULTURE. SERVICES PROVIDED TO YOUTH COMMITTED TO OUR CARE INCLUDE: - PROVIDING A STABLE, SAFE AND SECURE NON-THREATENING ENVIRONMENT WHICH PROMOTES AND SUPPORTS GROWTH AND ACHIEVEMENT - PROVIDING SUPERIOR NUTRITION AND SHELTER - PROVIDING SERVICES THAT ADDRESS PHYSICAL, SOCIAL, AND BEHAVIORAL NEEDS, ESPECIALLY WITH REGARD TO ANGER CONTROL, PROBLEM SOLVING, CONFLICT RESOLUTION, DECISION-MAKING, REINFORCEMENT OF POSITIVE SELF-IMAGE, SELF-RESPECT AND EMPATHY FOR OTHERS - PROGRAMMING THAT ASSURES A YOUTH'S BEHAVIORAL AND COMPETENCY DEVELOPMENT - PROGRAMMING THAT PROVIDES NOT ONLY EDUCATIONAL BUT CAREER AND TECHNICAL TRAINING WHICH HELPS IN THE DEVELOPMENT OF MARKETABLE, ENTRY LEVEL JOB SKILLS - PROVIDING AN EQUAL OPPORTUNITY AND ACCESSIBILITY TO LEISURE ACTIVITIES INCLUDING PARTICIPATION IN INTRAMURAL AND/OR INTERSCHOLASTIC ATHLETIC COMPETITION - PROMOTING THE DEVELOPMENT OF SOFT SKILLS SUCH AS PUNCTUALITY, RESPECT, INTERPERSONAL AND COMMUNICATION SKILLS, AND ORGANIZATIONAL PRIDE WHICH IS SUPPORTED BY TALENTED, QUALIFIED AND DEDICATED STAFF DURING FISCAL YEAR ENDING 6/30/2023, THE GLEN MILLS SCHOOLS DID NOT SERVICE ANY RESIDENTIAL BOYS IN ITS RESIDENTIAL PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A: ANY POTENTIAL MEMBER OF THE BOARD OF MANAGERS IS SUBJECT TO THE APPROVAL OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 WAS PREPARED BY AN INTERNATIONAL PUBLIC ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE AUDIT COMMITTEE OF THE BOARD OF MANAGERS WILL PRESENT THE COMPLETED 990 AND 990-T TO THE FULL BOARD FOR CONSIDERATION PRIOR TO MANDATORY FILING DATE. EACH BOARD MEMBER WILL BE PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEE OF THE GLEN MILLS SCHOOLS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE SCHOOLS. THE GLEN MILLS SCHOOLS MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY BOARD MEMBER OR OFFICER WITH A CONFLICT OF INTEREST IS REQUIRED TO RECUSE HIM/HERSELF FROM ANY DISCUSSION, NEGOTIATION, DELIBERATION, OR DECISION MAKING INVOLVING THE TRANSACTION CAUSING THE CONFLICT. FORM 990, PART VI, SECTION B, LINES 15A & 15B: THE SALARY COMMITTEE OF THE BOARD OF MANAGERS MEETS TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND TO CONSIDER THE SALARY RECOMMENDATIONS MADE BY MANAGEMENT FOR THE OTHER STAFF. THE COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD OF MANAGERS FOR APPROVAL. THE BOARD OF MANAGERS WILL VOTE ON THE RECOMMENDATION. THE DECISION OF THE BOARD IS NOTED IN THE OFFICIAL MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION BENEFIT OBLIGATION: $ 1,516,123