2024-04-29T13:52:01-05:00 2023-06-30 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2022-07-01 131635261 TREVOR DAY SCHOOL % STEVEN DUDLEY TREV 2124263300 312 EAST 95TH STREET NEW YORK NY 10128 STEVEN DUDLEY CFO 2124263300 2024-05-15 true STEVEN DUDLEY 999009999 Aaron Shapiro P01333816 2128674000 2024-05-15 3 2022 2023-04-26 12:10:37Z STEVEN DUDLEY 312 EAST 95TH STREET NEW YORK NY 10128 53815073 false X WWW.TREVOR.ORG X 1932 NY TO OPERATE AN INDEPENDENT DAY SCHOOL FOR NURSERY THROUGH 12TH GRADE. 22 20 297 120 0 3479478 4245306 41935273 42194067 527473 201608 2753107 748700 48695331 47389681 6722407 7490839 0 0 25733156 27709791 0 0 1307223 14568948 14714568 47024511 49915198 1670820 -2525517 179718336 181319835 79092039 79409776 100626297 101910059 TREVOR DAY SCHOOL BUILDS AN ACTIVITY-BASED SETTING TO EDUCATE EACH STUDENT FOR ACADEMIC EXCELLENCE AND PERSONAL INTEGRITY IN A DIVERSE CO-EDUCATIONAL COMMUNITY THAT EMPHASIZES RESPONSIBILITY, STIMULATES COLLABORATION, AND PROMOTES MUTUAL RESPECT. false false 39360315 7490839 42194067 PROVIDED EDUCATION IN AN ACTIVITY-BASED SETTING IN ORDER TO EDUCATE EACH STUDENT FOR ACADEMIC EXCELLENCE AND PERSONAL INTEGRITY IN A DIVERSE CO-EDUCATIONAL COMMUNITY THAT EMPHASIZES RESPONSIBILITY, STIMULATES COLLABORATION, AND PROMOTES MUTUAL RESPECT. THE SCHOOL SERVED 720 STUDENTS DURING FISCAL YEAR 2023. 39360315 true true false false false false false false false true true false false false true false true false true false false false false false true false false false true true true true false false false false false false false false false false false false false false false false false false true 230 0 297 true false false false false false true true false false false false false false X 22 20 false false false false false false false true true false false false true true true true true true true false NY X STEVEN DUDLEY 2124263300 312 EAST 95TH STREET NEW YORK NY 10128 SCOTT REISINGER HEAD OF SCHOOL - EX OFFICIO 50.0 0.0 X X 666235 0 52356 DANIEL FEIGIN ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 347778 0 69904 STEVEN DUDLEY CHIEF FINANCIAL OFFICER 40.0 0.0 X X 356172 0 47499 LISA LANZI EXECUTIVE DIRECTOR OF OPERATIO 40.0 0.0 X 258320 0 33719 ANDREW WILSON DIRECTOR OF LOWER SCHOOL 40.0 0.0 X 213686 0 47218 ELIZABETH EUSEBIO DIRECTOR OF DEVELOPMENT 40.0 0.0 X 235212 0 15409 KOREE HOOD ASST. HEAD OF SCHOOL FOR INCLU 40.0 0.0 X 210456 0 26763 ADAM EXLINE DIRECTOR OF COLLEGE COUNSELING 40.0 0.0 X 196574 0 33422 REBECCA DAMAS DIRECTOR OF MIDDLE SCHOOL 40.0 0.0 X 203877 0 16529 MICHAEL DANENBERG ASST. HEAD OF SCHOOL FOR TEACH 40.0 0.0 X 169665 0 36330 VALERIE MNUCHIN PRESIDENT 2.0 0.0 X X 0 0 0 RAMIN KAMFAR VICE PRESIDENT 2.0 0.0 X X 0 0 0 JOYCE DELUCCA TREASURER(CHAIR, FINANCE COMM) 2.0 0.0 X X 0 0 0 ANNE HAUBENSTRICKER SECRETARY (CHAIR, DEV. COMM.) 2.0 0.0 X X 0 0 0 MARIANNE MAGID JONES CHAIR, COMMITTEE ON TRUSTEES 2.0 0.0 X X 0 0 0 ABIGAIL BARATTA TRUSTEE - DEVELOPMENT COMMITTE 2.0 0.0 X 0 0 0 ALEXIS CRESPIN PA CO-PRESIDENT 2.0 0.0 X 0 0 0 ANNA WINDERBAUM TRUSTEE - FINANCE COMMITTEE 2.0 0.0 X 0 0 0 BURCU MIRZA ANNUAL FUND CO-CHAIR 2.0 0.0 X 0 0 0 DAN SOMMER EDUCATION COMMITTEE 2.0 0.0 X 0 0 0 DANIEL KATCHER TRUSTEE - AD HOC FUTURE TREVO 2.0 0.0 X 0 0 0 JONATHAN BABKOW TRUSTEE - FINANCE COMMITTEE 2.0 0.0 X 0 0 0 KOJO DUFU TRUSTEE - DIVERSITY, EQUITY AN 2.0 0.0 X 0 0 0 MARC PAYOT TRUSTEE - AD HOC FUTURE TREVOR 2.0 0.0 X 0 0 0 MARGARET CONNORS MCQUADE ACTING CHAIR, BUILDINGS AND FA 2.0 0.0 X 0 0 0 MARIA DENIS PA CO-PRESIDENT 2.0 0.0 X 0 0 0 MICHELLE PRYCE-SCREEN DIVERSITY, EQUITY AND INCLUSIO 2.0 0.0 X 0 0 0 RACHEL GORDON TRUSTEE - EDUCATION COMMITTEE 2.0 0.0 X 0 0 0 SAMANTHA REGAN DEVELOPMENT COMMITTEE 2.0 0.0 X 0 0 0 SONJA ORGIAS DIVERSITY, EQUITY AND INCLUSIO 2.0 0.0 X 0 0 0 2857975 0 379149 91 false true false QWEST CONTRACTING CORP 153 WEST 27TH STREET NEW YORK NY 10001 CONSTRUCTION 696835 TOMMY TOURS 76 FOSTER AVENUE STATEN ISLAND NY 10314 TRANSPORTATION 584108 CATER TO YOU INC 665 BROADWAY NEW YORK NY 10012 CATERING 397967 MARTINEZ CLEANING CO INC 90-07 31ST AVENUE EAST ELMHURST NY 11369 CLEANING 509917 MG SECURITY SERVICES LLC 7 WEST 36TH ST 12TH FLOOR NEW YORK NY 10018 SECURITY 437736 12 27650 802454 3415202 4245306 TUITION & FEES 611110 41014261 41014261 EDUCATION AND GENERAL 611110 1120779 1120779 AUXILIARY 611110 59027 59027 42194067 249849 249849 0 0 648078 19443 628635 0 628635 628635 6123241 6171482 -48241 -48241 -48241 257892 27650 234467 23425 23425 0 0 0 0 0 0 MISCELLANEOUS 900099 96640 96640 96640 47389681 42194067 950308 0 7490839 7490839 0 0 2245961 1715132 432748 98081 0 19251774 14622241 3756018 873515 883523 673054 171274 39195 3811455 3078506 635516 97433 1517078 1207496 242394 67188 0 193066 193066 62580 62580 0 0 0 1502066 1235531 261096 5439 6000 6000 3454362 2776077 627791 50494 0 0 3288100 2531837 723382 32881 692764 404099 288665 0 213114 213114 35731 27513 7861 357 0 3364736 2590847 740242 33647 637607 637607 MISCELLANEOUS 1198367 794029 395345 8993 BAD DEBT 66075 66075 49915198 39360315 9247660 1307223 304 2196 26444948 23835614 0 0 0 8452 0 0 0 0 0 0 0 0 109490 96472 161701520 38456275 123250088 123245245 29742782 33921974 170724 209882 0 0 0 0 0 0 179718336 181319835 4402340 3114601 0 0 12829884 14422392 61551159 61524968 0 0 0 0 0 0 0 0 308656 347815 79092039 79409776 X 79804654 78172671 20821643 23737388 100626297 101910059 179718336 181319835 -2525517 3809279 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31588803 818597 3759700 760224 35406876 35100781 1116525 -3914172 714331 31588803 25547522 4706415 5478645 631801 35100781 22613716 2984420 552501 603115 25547522 20453580 1683217 1072527 595608 22613716 0.33000 0.48000 0.19000 false false 23327272 23327272 134620523 34728402 99892121 3753725 3727873 25852 123245245 0 DEFERRED COMPENSATION 209882 ACCRUED INTEREST 137933 347815 43727564 3809279 19443 3828722 39898842 7490839 7490839 47389681 42443802 19443 19443 42424359 7490839 7490839 49915198 SCHEDULE D, PART V, LINE 4 TEMPORARILY RESTRICTED AND BOARD DESIGNATED FUNDS ARE USED FOR THREE MAIN PURPOSES: FACULTY SUPPORT, FINANCIAL AID, AND MISC. STUDENT PROGRAMS. PART XI, LINE 2D Rental Expense: $19,443 PART XI, LINE 4B Tuition Assistance: $7,490,839 PART XII, LINE 2D Rental Expense: $19,443 PART XII, LINE 4B Tuition Assistance: $7,490,839 Schedule D, Part X, Line 2: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES THE POLICY ON ITS WEBSITE, AND SENDS REGULAR PUSH PAGES TO THE ENTRIE COMMUNITY (PARENTS, TEACHERS, STAFF AND STUDENTS). SCHEDULE E, PART I, LINE 6A THE SCHOOL GETS A REIMBURSEMENT FROM NYSED FOR MANDATED SERVICES TITLES. AUCTION 229935 27650 202285 79167 61253 22900 17396 SKATING PARTY 35171 35171 20701 6035 5523 1 20436 20436 11492 10000 285542 27650 257892 99868 78780 38423 17396 234467 23425 true TUITION ASSISTANCE 159 7490839 SCHEDULE I, PART I, LINE 2 THE SCHOOL REQUIRES THE STUDENTS TO APPLY ONLINE FOR FINANCIAL AID. THE FINANCIAL AID COMMITTEE COMPOSED OF ADMISSION DIRECTORS AND THE CFO REVIEW THE APPLICATION AND APPROVE THE AWARDS, WHICH ARE THEN UPLOADED IN EACH STUDENT'S ACCOUNT. THE FAMILIES ARE NOTIFIED ELECTRONICALLY OF THE AWARD AND REQUIRED TO SUBMIT AN ENROLLMENT CONTRACT WITH THE COST OF TUITION PRORATED BY FINANCIAL AID AWARD. BILLING OF THE TUITION IN THE ACCOUNTING SYSTEM IS AUTOMATICALLY PRORATED WITH THE FINANCIAL AID AWARD AND IS CHARGED IN A SPECIFIC G/L ACCOUNT WHICH MUST TOTAL THE AWARD IN EACH INDIVIDUAL STUDENT ACCOUNT. X X X X X X false false false false false false false false false SCOTT REISINGER HEAD OF SCHOOL - EX OFFICIO 630580 35000 655 18300 34056 718591 DANIEL FEIGIN ASSISTANT HEAD OF SCHOOL 332188 15000 590 18300 51604 417682 STEVEN DUDLEY CHIEF FINANCIAL OFFICER 335784 20000 388 18300 29199 403671 LISA LANZI EXECUTIVE DIRECTOR OF OPERATIO 256401 1500 419 15474 18245 292039 ANDREW WILSON DIRECTOR OF LOWER SCHOOL 212186 1500 6732 40486 260904 ELIZABETH EUSEBIO DIRECTOR OF DEVELOPMENT 233344 1500 368 13934 1475 250621 KOREE HOOD ASST. HEAD OF SCHOOL FOR INCLU 208636 1500 320 12527 14236 237219 REBECCA DAMAS DIRECTOR OF MIDDLE SCHOOL 202067 1500 310 12246 4283 220406 MICHAEL DANENBERG ASST. HEAD OF SCHOOL FOR TEACH 167890 1500 275 10445 25885 205995 ADAM EXLINE DIRECTOR OF COLLEGE COUNSELING 194779 1500 295 20500 12922 229996 A DASNY 146000293 000000000 2020-01-23 62460000 TREVOR DAY SCHOOL REVENUE BONDS SE false false false A 0 0 62460321 0 0 0 959626 0 0 0 61500851 0 true false false true A false true true true false 0.00800 0.00800 true false false true A false true true false true false 0 false false false 0 false true A true COLUMN A, PART I(F): The Bonds were issued to current refund the Series 2011 Bonds originally issued on 08/06/2013 and to pay costs of issuance. COLUMN A, PART II, LINE 3: The total proceeds shown in Part II, Line 3 differs from the Issue Price shown in Part I, (e) due to interest earnings on invested proceeds. COLUMN A, PART II, LINE 11: Includes proceeds used to terminate the 2011 hedge. COLUMN A, PART II, LINE 13: This does not apply as the entire issue was a refunding and there were no new money projects financed. COLUMN A, PART III, LINE 7: As provided in Treasury Regulation Section 1.141-4(c)(2)(i)(B), the amount of private payments taken into account under the private security or payment test may not exceed the amount of private business use and/or unrelated trade or business use. Accordingly, the amount of private payments for the reporting period does not exceed the amount stated in Part III, Line 6. The organization has not undertaken an analysis of the private security or payment test with respect to the bonds, as the level of private business use and/or unrelated trade or business use reported in Part III, Line 6 is not in excess of amounts permitted under Section 145 of the Code. COLUMN A, PART IV, LINE 2(B): The refunding portion of the Bonds has met the 6-month expenditure exception to rebate. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD WITH THE EXCEPTION OF SCHEDULE B, IN CONFORMITY WITH THE BOARD'S DESIRE TO MAINTAIN THE CONFIDENTIALITY OF THE INFORMATION CONTAINED THEREIN. THE FULL BOARD IS GIVEN THE OPTION OF RECEIVING THIS INFORMATION, UPON THEIR REQUEST. EACH TRUSTEE REVIEWS A DRAFT OF THE 990. IF A TRUSTEE HAS ANY COMMENTS, THEY ARE REVIEWED AND ACTED ON PRIOR TO FINAL SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C REVIEW OF POTENTIAL OR ACTUAL CONFLICT: THE COMMITTEE OF TRUSTEES SHALL REVIEW INITIALLY AND ANNUALLY ALL TRANSACTIONS THAT MAY ARISE OR DO EXIST BETWEEN THE SCHOOL AND INDIVIDUALS WITH ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. NO OFFICER OF THE SCHOOL OR MEMBER OF THE BOARD OF TRUSTEES WHO HAS SUCH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHALL PARTICIPATE IN THE COMMITTEE'S REVIEW OF ANY SUCH TRANSACTION. THE COMMITTEE ON TRUSTEES SHALL TRANSMIT ITS RECOMMENDATIONS CONCERNING THE APPROPRIATENESS OF ANY SUCH TRANSACTIONS TO THE FULL BOARD OF TRUSTEES, WHICH SHALL DETERMINE WHETHER OR NOT TO PROCEED WITH SUCH TRANSACTIONS. DISCLOSURE UPON ADOPTION OF THIS CONFLICT OF INTEREST POLICY, ALL OFFICERS AND TRUSTEES SHALL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM PRIOR TO THEIR FURTHER PARTICIPATION IN THE AFFAIRS OF THE SCHOOL. SUBSEQUENTLY ELECTED TRUSTEES AND OFFICERS SUBSEQUENTLY APPOINTED SHALL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM PRIOR TO THEIR FIRST PARTICIPATION IN THE AFFAIRS OF THE SCHOOL. DISCLOSURE FORMS SHALL BE UPDATED ANNUALLY, OR SOONER, IF CHANGED CIRCUMSTANCES REQUIRE DISCLOSURE. IN ADDITION, PERSONS SUBJECT TO THIS POLICY ARE EXPECTED TO UPDATE THE DISCLOSURE FORM AT ANY TIME DURING THE YEAR THAT THE INFORMATION REQUESTED ON THE FORM CHANGES. DISCLOSURES SHOULD BE SUBMITTED TO THE CHAIR, COMMITTEE OF TRUSTEES, WHO WILL BE THE CONFLICT OF INTEREST OFFICER, AND WILL ADMINISTER THIS POLICY. ACTUAL OR POTENTIAL CONFLICTS OF A MATERIAL NATURE SHALL BE REPORTED TO THE BUSINESS 0FFICE OF THE SCHOOL. THE CHAIR OF THE COMMITTEE OF TRUSTEES IS CHARGED WITH ADMINISTERING ANY CONFLICTS OF INTEREST WHICH ARISE FROM THE BOARD FILLING OUT THE DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE HEAD OF SCHOOL IS BASED ON A FOUR YEAR EMPLOYMENT CONTRACT, EFFECTIVE JULY 2020, AND RUNNING THROUGH JUNE 30, 2024. THE SALARY IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD, SUBJECT TO FULL BOARD APPROVAL, AFTER RESEARCHING COMPARATIVE DATA OF HEADS OF SCHOOLS. COMPENSATION IS PREPARED BY INDUSTRY ASSOCIATIONS SUCH AS THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). THE SALARY OF THE HEAD IS FURTHER REVIEWED FORMALLY, ON A YEAR TO YEAR BASIS, ON THE BASIS OF THE BOARD'S EXPECTATIONS AND OVERALL PERFORMANCE OF THE HEAD. FORM 990, PART VI, SECTION B, LINE 15B THE HEAD OF SCHOOL, CHAIR OF THE BOARD, AND CFO REVIEW AND APPROVE THE COMPENSATION OF THE KEY EMPLOYEES IN A CASE BY CASE FASHION. COMPENSATION OF ALL OTHER OFFICERS IS DETERMINED BY THE BOARD BASED ON COMPARATIVE DATA FOR THE SAME POSITION WITHIN SIMILAR ORGANIZATIONS. DATA FROM THE NEW YORK STATE ASSOCIATION OF INDEPENDENT SCHOOLS (NYSAIS) AND THE SERVICES OF EXECUTIVE COMPENSATION CONCEPTS LTD ARE USED. THE FISCAL YEAR 2022 SALARY WAS APPROVED AT THE BEGINNING OF THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 TREVOR DAY SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.