2024-05-09T15:53:10-05:00 2023-06-30 160765486 LUMSDEN & MCCORMICK LLP 369 FRANKLIN STREET BUFFALO NY 14202 990 2022-07-01 161034793 THE GOW SCHOOL GOWS 7166523450 2491 EMERY ROAD SOUTH WALES NY 14139 KATIE TIERNEY CFO/DIRECTOR OF BUSINESS OPERATIONS 7166523450 2024-05-02 1 KATIE TIERNEY XXX-XX-XXXX 1 SARAH M HOPKINS P02010701 7168563300 2024-05-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATIE TIERNEY 2491 EMERY ROAD SOUTH WALES NY 14139 14525774 0 X WWW.GOW.ORG X 1926 NY EDUCATING STUDENTS WITH DYSLEXIA AND OTHER LANGUAGE-BASED LEARNING DISABILITIES. 26 25 132 25 0 0 4065089 1568771 10321435 10834170 259200 435460 18658 47783 14664382 12886184 1757276 1708600 0 0 5881766 6106775 0 0 499858 4221793 4607670 11860835 12423045 2803547 463139 52668098 55443299 3352425 3588696 49315673 51854603 X A LEADER AND INNOVATOR IN DYSLEXIA EDUCATION WITH A COMMITMENT TO THE VALUES OF KINDNESS, RESPECT, HONESTY AND HARD WORK, SINCE 1926. THE GOW SCHOOL HAS BEEN HELPING STUDENTS WITH LANGUAGE-BASED LEARNING DIFFERENCES DEVELOP THE SKILLS AND CONFIDENCE TO SUCCEED IN HIGHER EDUCATION AND BEYOND AS CREATIVE, COMPASSIONATE ADULTS AND ENGAGED CITIZENS. 0 0 8567089 1640250 10192441 GOW OFFERS AN ACCREDITED COLLEGE PREPARATORY CURRICULUM FOR THE EDUCATION OF YOUNG MEN AND WOMEN GRADES 6-12 USING A MULTISENSORY FORMAT IN A TECHNOLOGY RICH ENVIRONMENT WITH CLASSES IN RECONSTRUCTIVE LANGUAGE, ENGLISH, MATH, SCIENCE, HISTORY, BUSINESS, ECONOMICS, FINE AND PERFORMING ARTS, HEALTH, COMPUTER SCIENCE, AND ROBOTICS. CLASSES MEET SIX DAYS PER WEEK. THE 4:1 STUDENT TO FACULTY RATIO ALLOWS FOCUS ON THE REMEDIATION OF LEARNING DIFFERENCES THROUGH A PHONICS BASED PROGRAM KNOWN AS RECONSTRUCTIVE LANGUAGE. 722753 68350 685300 THE GOW SCHOOL ALSO OFFERS A TRADITIONAL SUMMER SCHOOL PROGRAM EXPERIENCE FOR BOYS AND GIRLS AGES 8-16. THE 5-WEEK SESSION OFFERS A SPECIALLY DESIGNED CURRICULUM FOR STUDENTS WHO HAVE EXPERIENCED ACADEMIC DIFFICULTIES OR HAVE LANGUAGE-BASED LEARNING DISABILITIES WHICH MAY INCLUDE DYSLEXIA, CENTRAL AUDITORY PROCESSING DISORDER, DYSGRAPHIA, DYSCALCULIA, ADHD AND ADD. 9289842 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 132 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KATIE TIERNEY 7166523450 2491 EMERY ROAD SOUTH WALES NY 14139 M BRADLEY ROGERS JR HEADMASTER 40.00 X X 282405 0 147070 SKIP WILDAY CHAIR 2.00 X X 0 0 0 CHRISTINE STANDISH VICE CHAIR 2.00 X X 0 0 0 DANIEL P REININGA TREASURER 2.00 X X 0 0 0 CHRIS MASSEY SECRETARY 2.00 X X 0 0 0 TAMMY BAKER TRUSTEE 2.00 X 0 0 0 JOHN BULLOCK TRUSTEE 2.00 X 0 0 0 AL CHIRCOP TRUSTEE 2.00 X 0 0 0 MARY ANN COULSON TRUSTEE 2.00 X 0 0 0 GAYLE DENNING TRUSTEE 2.00 X 0 0 0 SAM DIARBAKERLY TRUSTEE 2.00 X 0 0 0 STEVE IBBOTSON TRUSTEE 2.00 X 0 0 0 K CARSON JONES TRUSTEE 2.00 X 0 0 0 ADAM KENDRICK TRUSTEE 2.00 X 0 0 0 EDWARD KNIGHT TRUSTEE 2.00 X 0 0 0 KAREN KOPP TRUSTEE 2.00 X 0 0 0 COLIN KRAFFT TRUSTEE 2.00 X 0 0 0 CREIGHTON MURCH TRUSTEE 2.00 X 0 0 0 PAIGE PAYNE TRUSTEE 2.00 X 0 0 0 LARRY ROSS TRUSTEE 2.00 X 0 0 0 SHANAYSHA SAULS TRUSTEE 2.00 X 0 0 0 ANDREW THOMPSON TRUSTEE 2.00 X 0 0 0 DAPHNE ULIANA TRUSTEE 2.00 X 0 0 0 ROBERT VAIL TRUSTEE 2.00 X 0 0 0 ROBERT WARNER JR TRUSTEE 2.00 X 0 0 0 DONALD CHIP WILKINSON TRUSTEE 2.00 X 0 0 0 KATIE TIERNEY CFO/DIR. OF BUSINESS OPERATIONS 40.00 X 131338 0 21800 GAYLE HUTTON DIRECTOR OF DEVELOPMENT 40.00 X 112156 0 21894 ROBIN MARSHMAN HEAD OF UPPER SCHOOL 40.00 X 108856 0 25089 LUKE SALERNO HEAD OF MIDDLE SCHOOL 40.00 X 101850 0 25277 DOUGLAS COTTER DIRECTOR OF ADMISSIONS 40.00 X 105891 0 10576 842496 0 251706 6 0 1 0 0 30035 1538736 1568771 TUITION & FEES 711210 9653923 9653923 SUMMER PROGRAM 711210 685300 685300 STATE MANDATED SERVICES 900099 248781 248781 AUXILARY SERVICES 900099 246166 246166 10834170 393378 393378 1662184 1620102 42082 42082 42082 23700 30035 19488 4212 4212 43571 43571 43571 12886184 10877741 0 439672 1610350 1610350 98250 98250 545577 545577 4194167 3380090 635399 178678 382921 315727 48642 18552 651112 459247 169450 22415 332998 248905 70934 13159 136288 136288 176903 1000 175903 83430 49578 33852 246042 246042 334790 284571 40175 10044 192478 65819 104075 22584 1013327 741366 232771 39190 184687 184687 FOOD SERVICE 787329 787329 REPAIRS AND MAINTENANCE 602349 440830 145960 15559 DEPARTMENTAL AND STUDEN 560392 524520 35872 289655 85796 93906 109953 12423045 9289842 2633345 499858 1740194 1571923 5891327 7339686 1760692 1536360 122167 99000 56731 59883 355861 425827 35193217 19769503 15732962 15423714 7935450 8799682 16577035 17572922 2495679 2614302 52668098 55443299 437637 603080 1767271 1733081 1147517 1252535 3352425 3588696 X 27009276 27581866 22306397 24272737 49315673 51854603 52668098 55443299 X 463139 617414 1458377 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30000 X 0 6139671 19010 530968 173668 6515981 6900044 51522 -653791 158104 6139671 5225988 95787 1715458 137189 6900044 5238170 24702 -36884 5225988 5193170 37253 139428 131681 5238170 0.59600 0.40400 1 0 428957 428957 30533689 16351154 14182535 3820461 3418349 402112 410110 410110 15423714 BENEFICIAL INTEREST IN ASSETS HELD BY CFGB 17572922 F 17572922 ASSETS HELD IN TRUST 1252535 1252535 13272863 617414 -250223 367191 12905672 -19488 -19488 12886184 10733933 19488 19488 10714445 1708600 1708600 12423045 PART III, LINE 4: COLLECTION IS DISPLAYED TO ENHANCE THE ARTS AS PART OF THE OVERALL SCHOOL CURRICULUM. PART V, LINE 4: ENDOWMENT FUNDS ARE EXPENDABLE FOR FINANCIAL AID, CAPITAL PROJECTS, FACULTY ENRICHMENT AND OTHER PROGRAMS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -1,708,600. CHANGES IN ASSETS HELD IN TRUST 1,458,377. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED WITH REVENUE -19,488. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED WITH REVENUE 19,488. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,708,600. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES MANDATED SERVICES AID FROM NEW YORK STATE. THE AID IS A REIMBURSEMENT PROGRAM FOR NONPUBLIC SCHOOLS AND IS BASED UPON THE SCHOOL MEETING SPECIFIC REQUIREMENTS. 1 0 0 0 0 0 0 0 0 0 STUDENT FINANICAL AID EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 1 17000 N/A FINANCIAL AID TO ASSIST WITH TUITION COSTS FMV STUDENT FINANCIAL AID NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 3 81250 N/A FINANCIAL AID TO ASSIST WITH TUITION COSTS FMV 0 0 0 0 0 0 PART I, LINE 2: GRANTS MADE TO INDIVIDUALS OUTSIDE OF THE U.S. ARE IN THE FORM OF FINANCIAL AID FOR STUDENTS ATTENDING THE GOW SCHOOL. THE SAME CRITERIA FOR ALL STUDENTS, INTERNATIONAL OR DOMESTIC, ARE USED TO DETERMINE FINANCIAL AID ELIGIBILITY DURING THE ENROLLMENT PROCESS. STUDENTS ARE NOTIFIED OF FINANCIAL AID AWARDS WITH THEIR OFFER OF ADMISSION. FINANCIAL AID IS RENEWED ANNUALLY BASED ON VARIOUS FACTORS. PART III ACCOUNTING METHOD: GOW GALA 53735 30035 23700 3336 10901 3000 2251 53735 30035 23700 3336 10901 3000 2251 19488 4212 1 STUDENT FINANCIAL AID 69 1610350 FMV FINANCIAL AID TO ASSIST WITH TUITION COSTS. PART I, LINE 2: GRANTS MADE TO INDIVIDUALS WITHIN THE U.S. ARE IN THE FORM OF FINANCIAL AID FOR STUDENTS ATTENDING THE GOW SCHOOL. THE SAME CRITERIA FOR ALL STUDENTS, INTERNATIONAL OR DOMESTIC, ARE USED TO DETERMINE FINANCIAL AID ELIGIBILITY DURING THE ENROLLMENT PROCESS. STUDENTS ARE NOTIFIED OF FINANCIAL AID AWARDS WITH THEIR OFFER OF ADMISSION. FINANCIAL AID IS RENEWED ANNUALLY BASED ON VARIOUS FACTORS. 1 X X X X X X 0 1 0 0 0 0 0 0 0 M BRADLEY ROGERS JR HEADMASTER 282405 0 0 0 0 0 128614 0 18456 0 429475 0 0 0 KATIE TIERNEY CFO/DIR. OF BUSINESS OPERATIONS 131338 0 0 0 0 0 13736 0 8064 0 153138 0 0 0 SCHEDULE J, PART II, COLUMN C THE HEADMASTER PARTICIPATES IN A RABBI TRUST DEFERRED COMPENSATION PLAN IN WHICH VESTED AMOUNTS ARE INCLUDED IN OTHER LIABILITIES (AND OTHER ASSETS) ON THE ACCOMPANYING BALANCE SHEET IN PART X. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FEDERAL FORM 990 IS PROVIDED TO THE FINANCE/AUDIT COMMITTEE OF THE SCHOOL'S BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING. SUCH REVIEW AND APPROVAL IS INCLUDED IN THE SCHOOL'S BOARD MINUTES AND DOCUMENTED BY BOARD RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM, PROVIDING SUFFICIENT INFORMATION ABOUT HIS/HER PERSONAL INTERESTS AND RELATIONSHIPS SO THE ORGANIZATION CAN 1) DETERMINE WHETHER ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST MAY EXIST AND 2) MONITOR SERVICE ASSIGNMENTS TO AVOID PLACING THE BOARD MEMBER IN A POSITION WHERE THERE MAY BE AN APPEARANCE, POTENTIAL OR ACTUAL, OF A CONFLICT OF INTEREST OR A QUESTION OF OBJECTIVITY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE HEADMASTER AFTER RESEARCH AND REVIEW OF INFORMATION INCLUDING COMPARABLE DATA FROM SIMILAR SIZED TAX EXEMPT ORGANIZATIONS IN THE WESTERN NEW YORK AREA AS WELL AS COMPENSATION FOR THE POSITION AT OTHER PRIVATE SCHOOLS OF SIMILAR SIZE, DEMOGRAPHICS AND GEOGRAPHY. REVIEW AND APPROVAL OF THE COMPENSATION ARRANGEMENT IS DOCUMENTED IN THE SCHOOL'S PAYROLL RECORDS. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES THE APPROPRIATENESS OF THE COMPENSATION OF KEY EMPLOYEES (SUGGESTED BY THE HEADMASTER) AFTER RESEARCH AND REVIEW OF INFORMATION INCLUDING COMPARABLE DATA FROM SIMILAR SIZED TAX EXEMPT ORGANIZATIONS IN THE WESTERN NEW YORK AREA AS WELL AS COMPENSATION FOR SIMILAR POSITIONS WITHIN OTHER PRIVATE SCHOOLS OF SIMILAR SIZE, DEMOGRAPHICS AND GEOGRAPHY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE DOCUMENTS UPON REQUEST AT IT'S OFFICES AT 2491 EMERY ROAD, SOUTH WALES, NY 14139. A NOMINAL FEE IS CHARGED IF COPIES ARE REQUESTED. FORM 990, PART XI, LINE 9: CHANGES IS ASSETS HELD IN TRUST 1,458,377. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.