2026-04-24T10:18:56-05:00 2025-06-30 872525370 CITRIN COOPERMAN ADVISORS LLC 180 PARK AVENUE SUITE 200 FLORHAM PARK NJ 07932 990 2024-07-01 042105838 WILBRAHAM AND MONSON ACADEMY WILB 4135966811 423 MAIN STREET WILBRAHAM MA 01095 PATRICIA GALLAGHER CHIEF FINANICAL OFFICER 4135966811 2026-04-15 1 1 AMANDA ADAMS P00748038 9732180500 2026-04-15 2024 2025-03-06 01:10:19Z BRIAN EASLER 423 MAIN STREET WILBRAHAM MA 01095 35496615 0 X WWW.WMA.US X 1971 MA WILBRAHAM & MONSON ACADEMY OFFERS A TRANSFORMATIONAL EXPERIENCE WHERE STUDENTS BECOME CHALLENGE-SEEKING CITIZENS AND LEADERS OF AN EVOLVING WORLD. 17 17 216 6 0 0 5852475 7658986 23889755 25259286 317906 267249 20417 -90831 30080553 33094690 5038400 5277600 0 0 13310584 13892481 0 0 1223501 9563412 9473334 27912396 28643415 2168157 4451275 51989764 55119660 23417872 21271204 28571892 33848456 WILBRAHAM & MONSON ACADEMY OFFERS A TRANSFORMATIONAL EXPERIENCE WHERE STUDENTS BECOME CHALLENGE-SEEKING CITIZENS AND LEADERS OF AN EVOLVING WORLD. 0 0 22003740 5277600 25280089 PRIVATE CO-EDUCATIONAL SECONDARY SCHOOL WITH ENROLLMENT OF APPROXIMATELY 400 BOARDING AND DAY STUDENTS. PROGRAM SERVICE EXPENSES INCLUDE INSTRUCTIONAL, SCHOLARSHIP, AND STUDENT SERVICES. WITHIN A CARING AND SUPPORTIVE ENVIRONMENT, THE ACADEMY MAKES AVAILABLE AN ABUNDANT OFFERING OF CURRICULAR AND EXTRACURRICULAR EXPERIENCES. ALL MEMBERS OF THE SCHOOL COMMUNITY ARE ENCOURAGED TO DEVELOP THEIR TALENTS BY MEANS OF THE ACADEMY'S MENTORING PHILOSOPHY CENTRALLY IMPORTANT TO THE SCHOOL'S MISSION. 22003740 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 65 0 1 216 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X PATRICIA GALLAGHER 4135966811 423 MAIN STREET WILBRAHAM MA 01095 SCOTT JACOBS CHAIR 5.00 X X 0 0 0 DAVID REEVES VICE CHAIR 2.00 X X 0 0 0 MARK SHENKMAN VICE CHAIR 1.00 X X 0 0 0 CAITLIN FLYNN TREASURER 1.00 X X 0 0 0 BONNIE FAULKNER RYAN SECRETARY 1.00 X X 0 0 0 RAYMOND ANTON TRUSTEE 1.00 X 0 0 0 CHRISTOPHER ANTONACCI TRUSTEE 1.00 X 0 0 0 JOHN BAKER TRUSTEE 1.00 X 0 0 0 MELISSA BESSE TRUSTEE 1.00 X 0 0 0 LINDA GRIFFIN TRUSTEE 1.00 X 0 0 0 WILLIAM GUERIN TRUSTEE 1.00 X 0 0 0 JOHN LACROSSE TRUSTEE 1.00 X 0 0 0 ROBERT LITTLE TRUSTEE 1.00 X 0 0 0 ANDREW MELE TRUSTEE 2.00 X 0 0 0 STEPHANIE ROBBINS TRUSTEE 1.00 X 0 0 0 CRAIG RUBIN TRUSTEE 1.00 X 0 0 0 PAUL SULLIVAN TRUSTEE 1.00 X 0 0 0 BRIAN EASLER HEAD OF SCHOOL 60.00 X 530925 0 96734 PATRICIA GALLAGHER CHIEF FINANCIAL OFFICER 60.00 X 251036 0 39214 MARK AIMONE DIRECTOR OF ADVANCEMENT 60.00 X 242550 0 101211 KATE GAW DIRECTOR OF ADMISSION & FINANCE AI 60.00 X 177780 0 29011 DONALD NICHOLSON DIRECTOR OF ATHLETICS & AFTERNOON PR 60.00 X 128090 0 62598 JOHN BOOZANG DIRECTOR OF COLLEGE COUNSEL 60.00 X 122975 0 48383 KEVIN KANE DEAN OF STUDIES 60.00 X 124812 0 51773 MELISSA EARLS DEAN OF ACADEMICS/ ASSOC HEAD OF SCHOOL 60.00 X 146470 0 38138 WALTER SWANSON DEAN OF FACULTY 60.00 X 117779 0 94630 1842417 0 561692 17 0 1 0 COMPASS GROUP DBA FLIK PO BOX 417632 BOSTON MA 022417632 DINING 1713004 ABLE SERVICES AN ABM COMPANY PO BOX 888841 LOS ANGELES CA 900888841 CLEANING 402943 FLANSBURGH ARCHITECTS 77 N WASHINGTON ST BOSTON MA 02144 ARCHITECTURAL 292566 INDUSTRIAL STEEL & BOILER SERVICES 939 CHICOPEE STREET SUITE 2 CHICOPEE MA 01013 CONTRACTOR - BOILER 189712 RENE L COTE SONS INC 896 MAIN ST HOLYOKE MA 01040 HVAC 186167 8 53819 7605167 1037632 7658986 TUITION AND FEES 611600 24854406 24854406 SUMMER CAMP 611600 177909 177909 226971 226971 25259286 337787 337787 500 0 500 500 500 2266274 7500 2246383 97929 19891 -90429 -70538 -70538 78416 57613 20803 20803 LOSS ON EXTINGUISHMENT OF DEBT 900099 -114150 -114150 2016 2016 -112134 33094690 25280089 0 155615 X 5277600 5277600 1538366 157625 1007724 373017 8971559 7039196 1554217 378146 643072 522910 101294 18868 2031192 1466919 448907 115366 708292 493533 167193 47566 31120 31120 44065 44065 3214158 2942477 248009 23672 523803 252908 182881 88014 137256 85033 32228 19995 272436 26053 200455 45928 1617083 1439813 163400 13870 399447 308797 24024 66626 226603 226603 1810666 1393932 396379 20355 294321 294321 ACADEMIC/STUDENT EXP 739575 596944 142631 BAD DEBT 56308 56308 106493 94415 12078 28643415 22003740 5416174 1223501 83322 437074 9134620 9621452 283206 1484542 8810567 9139256 81063 65901 674613 785237 46616217 25045001 22035236 21571216 255414 465579 10309603 10395059 322120 1154344 51989764 55119660 1468374 1681643 17955130 17254783 2978811 0 432421 1493261 583136 841517 23417872 21271204 X 17310017 18307971 11261875 15540485 28571892 33848456 51989764 55119660 X 4451275 822259 3030 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11906930 192358 865806 467401 2010805 10792 10476096 11640952 304129 939551 458011 509067 10624 11906930 11185145 327071 693258 443183 110794 10545 11640952 13008993 176482 -1497404 502926 11185145 10195433 522275 2766100 474815 13008993 0.13250 0.86750 0.00000 0 0 5450358 5450358 36154132 22944053 13210079 54414 2721 51693 2301549 1857959 443590 2655764 240268 2415496 21571216 PARTNERSHIP INVESTMENTS 10395059 F 10395059 DEFERRED COMPENSATION PLAN 209970 FINANCE LEASE LIABILITIES 168681 OPERATING LEASE LIABILITY 462866 841517 X 28699992 822259 -5274570 -4452311 33152303 -57613 -57613 33094690 23423428 57613 57613 23365815 5277600 5277600 28643415 PART V, LINE 4: INVESTMENT RETURN FROM THE ACADEMY'S ENDOWMENT IS APPROPRIATED ANNUALLY, IN ACCORDANCE WITH THE BOARD APPROVED SPENDING POLICY, TO UNDERWRITE A PORTION OF THE ACADEMY'S ANNUAL OPERATING BUDGET, INCLUDING FINANCIAL AID AWARDS, FACULTY COMPENSATION AND PROFESSIONAL DEVELOPMENT AND OTHER QUALIFYING OPERATING EXPENSES. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. PART X, LINE 2: THE ACADEMY ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC 740 INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE ACADEMY FILES INFORMATIONAL TAX RETURNS IN THE U.S. FEDERAL AND MASSACHUSETTS STATE JURISDICTIONS. MANAGEMENT BELIEVES THAT THE ACADEMY HAS NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -5,277,600. CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 22,218. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS -19,188. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD (CAMPUS STORE) -57,613. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (CAMPUS STORE) 57,613. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,277,600. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ACADEMY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE HOMEPAGE AT ALL TIMES DURING THE YEAR. SCHEDULE E, PART I, LINE 6 DURING THE YEAR, THE ACADEMY RECEIVED ASSISTANCE FROM THE COMMONWEALTH OF MASSACHUSETTS AS PART OF A FEDERAL DISASTER RELIEF PROGRAM. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES STUDENT RECRUITING, STUDENT TRAVEL 213000 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT RECRUITING, ALUMNI RELATIONS, FUNDRAISING 229000 0 0 0 0 0 0 442000 0 442000 1 0 1 1 0 0 1 FINANCIAL AID TO STUDENTS 231 5277600 BOOK TUITION REDUCTION PART I, LINE 2: FAMILIES INTERESTED IN RECEIVING FINANCIAL AID NOTIFY THE ADMISSION OFFICE AND SUBMIT AN APPLICATION THROUGH CLARITY FINANCIAL AID. CLARITY FINANCIAL AID WILL ESTIMATE THE FAMILY CONTRIBUTION AMOUNT USING FINANCIAL INFORMATION SUBMITTED BY THE FAMILY DURING THE APPLICATION PROCESS. THE ACADEMY USES THIS ESTIMATE AS A GUIDE, ALONG WITH FINANCIAL INFORMATION PROVIDED BY THE FAMILY, TO DETERMINE THE AMOUNT OF THE AWARD TO THE STUDENT. ONCE ASSISTANCE HAS BEEN AWARDED, IT IS PROVIDED BY REDUCING THE AMOUNT OF TUITION OWED BY THE STUDENT RATHER THAN AS A CASH OUTLAY, THEREFORE NO MONITORING OF THE USE OF FUNDS IS NECESSARY. X 0 1 X X X X X 1 0 0 0 0 0 0 1 0 BRIAN EASLER HEAD OF SCHOOL 499609 0 0 0 31316 0 34500 0 62234 0 627659 0 0 0 MARK AIMONE DIRECTOR OF ADVANCEMENT 235422 0 0 0 7128 0 25145 0 76066 0 343761 0 0 0 PATRICIA GALLAGHER CHIEF FINANCIAL OFFICER 250520 0 0 0 516 0 9327 0 29887 0 290250 0 0 0 WALTER SWANSON DEAN OF FACULTY 117581 0 0 0 198 0 12178 0 82452 0 212409 0 0 0 KATE GAW DIRECTOR OF ADMISSION & FINANCE AI 176988 0 0 0 792 0 17995 0 11016 0 206791 0 0 0 DONALD NICHOLSON DIRECTOR OF ATHLETICS & AFTERNOON PR 127396 0 0 0 694 0 13765 0 48833 0 190688 0 0 0 MELISSA EARLS DEAN OF ACADEMICS/ ASSOC HEAD OF SCH 146216 0 0 0 254 0 11156 0 26982 0 184608 0 0 0 KEVIN KANE DEAN OF STUDIES 123485 0 0 0 1327 0 12902 0 38871 0 176585 0 0 0 JOHN BOOZANG DIRECTOR OF COLLEGE COUNSEL 122404 0 0 0 571 0 12689 0 35694 0 171358 0 0 0 PART I, LINE 1A AS A RESIDENTIAL BOARDING SCHOOL FOR ADOLESCENTS, THE SCHOOL REQUIRES CERTAIN EMPLOYEES TO LIVE ON CAMPUS IN ORDER TO PERFORM CERTAIN DUTIES RELATED TO THE SUPERVISION OF RESIDENTIAL STUDENTS. THESE EMPLOYEES, INCLUDING BRIAN EASLER, MARK AIMONE, DON NICHOLSON, JOHN BOOZANG, WALTER SWANSON, AND KEVIN KANE, RECEIVE ON-CAMPUS HOUSING AS A NON-TAXABLE BENEFIT. PART I, LINE 4A KATE GAW RECEIVED SEVERANCE PAYMENTS OF $30,362 DURING THE FISCAL YEAR. PART I, LINE 7 BRIAN EASLER RECEIVED A DISCRETIONARY BONUS DURING THE FISCAL YEAR THAT WAS DETERMINED BY THE BOARD OF TRUSTEES. PART I, LINE 2: THE PROVISION OF ON-CAMPUS HOUSING IS MADE SUBJECT TO A SIGNED AGREEMENT WHICH PROVIDES THE TERMS UNDER WHICH THE SCHOOL WILL PROVIDE HOUSING TO THE EMPLOYEE. SINCE THE HOUSING IS PROVIDED IN-KIND, NO FURTHER SUBSTANTIATION IS CONSIDERED NECESSARY. X 16 FMV X 2 1037304 FMV X MACHINERY 1 311 FMV 0 0 0 1 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN B IS THE NUMBER OF INDIVIDUAL CONTRIBUTORS. PART I, LINE 32B: THE SCHOOL MAINTAINS AN ACCOUNT WITH A FINANCIAL INSTITUTION THROUGH WHICH IT LIQUIDATES DONATED SECURITIES. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE CURRENT CHAIR OF THE BOARD, CURRENT CHAIR OF THE FINANCE COMMITTEE AND CHIEF FINANCIAL OFFICER PRIOR TO SUBMISSION. THE TAX RETURN IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES. IN ORDER TO PROTECT THE PRIVACY OF THE ACADEMY'S DONOR POPULATION, MANAGEMENT DISTRIBUTES FORM 990 EXCLUDING SCHEDULE B. FORM 990, PART VI, SECTION B, LINE 12C THE CHAIR OF THE BOARD IS KEPT INFORMED OF ANY CONFLICTS OF INTEREST BY BOARD MEMBERS. BOARD MEMBERS ARE EXCUSED FROM ANY DISCUSSIONS AT MEETINGS WHERE THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE DETERMINES THE SALARY OF THE HEAD OF SCHOOL BASED UPON COMPARATIVE SALARIES FOR SIMILAR POSITIONS AND DUTIES FROM DATA COLLECTED FROM PEER INSTITUTIONS. THE HEAD OF SCHOOL SETS AND REVIEWS SALARIES FOR OTHER OFFICERS AND KEY EMPLOYEES. SUCH SALARIES ARE COMPARED TO PEER BENCHMARKS ON A PERIODIC BASIS. REASONABLE AND COMPETITIVE SALARIES ARE BASED ON THE DATA COLLECTED. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G BUILDING AND GROUNDS MAINTENANCE: PROGRAM SERVICE EXPENSES 582,873. MANAGEMENT AND GENERAL EXPENSES 34,360. FUNDRAISING EXPENSES 6,361. TOTAL EXPENSES 623,594. DINING PROVISIONS AND SERVICES: PROGRAM SERVICE EXPENSES 2,134,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,134,682. FACULTY/STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 50,610. MANAGEMENT AND GENERAL EXPENSES 93,231. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,841. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 16,433. MANAGEMENT AND GENERAL EXPENSES 120,418. FUNDRAISING EXPENSES 17,311. TOTAL EXPENSES 154,162. STUDENT RECRUITMENT: PROGRAM SERVICE EXPENSES 157,879. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,879. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 22,218. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS -19,188.