2024-04-26T09:06:29-05:00 2023-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2022-07-01 131623915 THE BREARLEY SCHOOL BREA 2127448582 610 EAST 83RD STREET NEW YORK NY 10028 RAHUL TRIPATHI CFO/COO 2127448582 2024-03-15 1 RAHUL TRIPATHI 999009999 1 CANDICE METH P01306891 2129498700 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JANE FOLEY FRIED 610 EAST 83RD STREET NEW YORK NY 10028 153175165 0 X WWW.BREARLEY.ORG X 1884 NY PRIVATE EDUCATIONAL INSTITUTION IN NYC THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. 24 24 369 177 70183 68433 10884372 9777313 43895927 46035001 9097470 -103117 383374 411134 64261143 56120331 7479999 7117813 0 0 30336856 33957572 0 0 2242900 15694346 16503794 53511201 57579179 10749942 -1458848 343264245 360152883 77828700 84225391 265435545 275927492 THE BREARLEY SCHOOL IS A PRIVATE EDUCATIONAL INSTITUTION IN NEW YORK CITY THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. 0 0 38745360 7117813 46035001 .THE BREARLEY SCHOOL CHALLENGES GIRLS OF ADVENTUROUS INTELLECT AND DIVERSE BACKGROUNDS TO THINK CRITICALLY AND CREATIVELY, AND TO ACT WITH COURAGE AND INTEGRITY. THE SCHOOL FOSTERS A LOVE OF LEARNING, EXCELLENCE IN THE LIBERAL ARTS, AND ENGAGEMENT IN A LIVELY AND INCLUSIVE COMMUNITY. GUIDED BY DEDICATED FACULTY AND STAFF, STUDENTS LEARN TO UPLIFT ONE ANOTHER AS THEY GRAPPLE WITH COMPLEX IDEAS AND DEVELOP A STRONG SENSE OF SELF. WE VALUE EMPATHY, ORIGINALITY, AND DEPTH OF THOUGHT AND CHARACTER. THE BREARLEY COMMUNITY CULTIVATES THE JOY OF LASTING FRIENDSHIPS, THE CONFIDENCE TO PURSUE ONE'S AMBITIONS, AND A COMMITMENT TO THE GREATER GOOD. 38745360 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 141 0 1 369 1 1 1 0 0 0 0 1 1 0 0 0 0 1 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RAHUL TRIPATHI 2127448582 610 EAST 83RD STREET NEW YORK NY 10028 MODUPE AKINOLA ROBINSON PRESIDENT 10.00 1.00 X X 0 0 0 DAVID B PHILIP SENIOR VICE PRESIDENT 5.00 X X 0 0 0 SUSAN BERRESFORD VICE PRESIDENT 5.00 X X 0 0 0 MUNIB ISLAM TREASURER 5.00 1.00 X X 0 0 0 SUE MENG SECRETARY 5.00 X X 0 0 0 TARA ABRAHAMS TRUSTEE 2.00 X 0 0 0 GIDEON BERGER TRUSTEE 5.00 X 0 0 0 RANIKA COHEN TRUSTEE 2.00 X 0 0 0 DAPHNE CRESPO-HELM TRUSTEE 2.00 X 0 0 0 AMINA ELDERFIELD TRUSTEE 2.00 X 0 0 0 TOM FARRELL TRUSTEE 2.00 X 0 0 0 MARTHA HAAKMAT TRUSTEE 2.00 X 0 0 0 REBECCA HAILE TRUSTEE 2.00 X 0 0 0 JOHN MCGINN TRUSTEE 2.00 X 0 0 0 CORY NANGLE TRUSTEE 2.00 X 0 0 0 MARGO NEDERLANDER TRUSTEE 2.00 X 0 0 0 DAVID RASO TRUSTEE 2.00 X 0 0 0 SIDAYA SHERWOOD TRUSTEE 2.00 X 0 0 0 BILL SHUTZER TRUSTEE 2.00 X 0 0 0 NEKESA STRAKER TRUSTEE 2.00 X 0 0 0 LITA TANDON TRUSTEE 2.00 X 0 0 0 OLIVIA WASSENAAR TRUSTEE 2.00 X 0 0 0 LAUREN WASSON TRUSTEE 2.00 X 0 0 0 ALAN YAN TRUSTEE 2.00 X 0 0 0 JANE FOLEY FRIED HEAD OF SCHOOL 40.00 1.00 X 1036862 0 150120 RAHUL TRIPATHI CFO/COO 40.00 X 467998 0 74017 PHOEBE GEER DIRECTOR OF ADVANCEMENT 40.00 X 271202 0 31165 JAMES E MULKIN ASST. HEAD ACADEMIC LIFE 40.00 X 319524 0 54652 MARIA-ANNA ZIMMERMANN HEAD OF LOWER SCHOOL 40.00 X 254876 0 47941 DORIS COLEMAN DIRECTOR OF FACILITIES 40.00 X 233538 0 58203 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 40.00 X 250520 0 32387 TIMOTHY BROWNELL HEAD OF MIDDLE SCHOOL 40.00 X 202661 0 58368 3037181 0 506853 93 0 1 0 ETS CONTRACTING INC 160 CLAY STREET BROOKLYN NY 11222 CONSTRUCTION MANAGEMENT 540329 COLLIERS INTERNATIONAL 135 NEW ROAD MADISON CT 06443 CONSTRUCTION MANAGEMENT 363168 CETRARUDDY ARCHITECTURE DPC ONE BATTERY PARK PLAZA NEW YORK NY 10004 ARCHITECT SERVICES 340228 CAMBRIDGE ASSOCIATES 437 MADISON AVENUE 39TH FLOOR NEW YORK NY 10022 INVESTMENT MANAGEMENT 297908 CONTROLLED COMBUSTION 2377 WASHINGTON AVENUE BRONX NY 10458 HEATING CONTRACTOR 220724 16 361257 292563 9123493 1003165 9777313 TUITION AND FEES 611710 46035001 46035001 46035001 1084027 1084027 340951 0 340951 340951 340951 95751699 96938843 -1187144 -1187144 -1187144 115991 361257 115991 0 PASS THRU K-1 INVESTMENT INCOME 525990 70183 70183 70183 56120331 46035001 70183 237834 7117813 7117813 1972411 1121719 542910 307782 23331972 17315166 5112504 904302 2148342 1565291 480145 102906 4687359 3415502 1047380 224477 1817488 1324352 406100 87036 47912 47912 103425 103425 401718 401718 1240782 119869 1063559 57354 1588615 1345900 242715 734972 174353 560619 451722 395225 56497 534517 457299 64912 12306 176867 144853 18100 13914 1490792 1490792 3737336 2755827 800335 181174 646054 646054 OTHER INSTRUCTIONAL 1394809 1394809 FOOD SERVICE 660402 660402 REPAIRS AND MAINTENANCE 654132 654132 SUPPLIES/COVID RELATED 650937 148891 499263 2783 1988802 633989 1248662 106151 57579179 38745360 16590919 2242900 1500 1500 38157107 13393482 6661512 5419934 150496 25165 1578039 1869803 206337519 50469905 152744744 155867614 45071537 71978871 98604524 109188749 294786 2407765 343264245 360152883 6274688 8037421 20227337 22673140 48937281 48982990 2389394 4531840 77828700 84225391 X 189650152 195176084 75785393 80751408 265435545 275927492 343264245 360152883 X -1458848 12834453 -883658 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 65590540 887469 4713372 2315912 68875469 75731813 811543 -9132083 1820733 65590540 61896393 1541763 14532239 2238582 75731813 62966991 286715 763484 2120797 61896393 62661772 412715 2015188 2122684 62966991 0.81000 0.19000 0 0 28052870 28052870 134989678 39939989 95049689 20801805 2014692 18787113 10284246 8515224 1769022 12208920 12208920 155867614 LIMITED PARTNERSHIPS AND LLC 35593906 F HEDGE FUNDS 3462806 F OFFSHORE HEDGE FUNDS 70132037 F 109188749 AGENCY FUNDS 2392477 LEASE LIABILITY 2139363 4531840 X 61552169 12834453 116916 12951369 48600800 401718 7117813 7519531 56120331 51060222 1000574 1000574 50059648 401718 7117813 7519531 57579179 PART V, LINE 4: THE ENDOWMENT CONSISTS OF 157 INDIVIDUAL FUNDS ESTABLISED FOR A VARIETY OF PURPOSES SUCH AS SCHOLARSHIP, CAPITAL IMPROVEMENT, ETC., DESIGNATED BY DONORS TO BE RESTRICTED IN PERPETUITY. PART X, LINE 2: THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL, THESE PROVISIONS COULD BE APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS INCOME TAX ATTRIBUTABLE TO ITS PASS-THRU INCOME GENERATED BY ITS LIMITED PARTNERSHIP INVESTMENTS; BECAUSE THE SCHOOL HAS ALWAYS RECOGNIZED THE LIABILITY RELATED TO THIS UNRELATED BUSINESS INCOME AND BECAUSE OF THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES THAT ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 925. DIRECT BENEFITS TO DONORS NETTED AGAINST REVENUE 115,991. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED AGAINST REVENUE 7,117,813. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE ACCOUNTS 884,583. DIRECT BENEFITS TO DONORS NETTED AGAINST REVENUE 115,991. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED AGAINST REVENUE 7,117,813. 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 SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS PRINT AND ELECTRONIC PUBLICATIONS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDS FROM THE NEW YORK STATE DEPARTMENT OF EDUCATION FOR THE PERFORMANCE OF MANDATED SERVICES. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 64412949 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 5719088 0 0 0 0 0 0 70132037 0 70132037 1 0 0 0 0 0 PART I, LINE 3: AMOUNTS REPORTED USING THE ACCRUAL METHOD OF ACCOUNTING. PART III ACCOUNTING METHOD: 2023 BENEFIT 477248 361257 115991 30000 7600 78391 477248 361257 115991 30000 7600 78391 115991 0 1 SCHOLARSHIPS PROVIDED TO STUDENTS 140 7117813 FMV TUITION REDUCTION PART I, LINE 2 FAMILIES WHO REQUEST FINANCIAL ASSISTANCE ARE ASKED TO COMPLETE A PARENTS FINANCIAL STATEMENT (PFS) AND SEND IT TO THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), AN AFFILIATE OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). SSS IS A NATIONWIDE SERVICE THAT ASSISTS THE BREARLEY SCHOOL (AND OTHER INDEPENDENT SCHOOLS) IN PROCESSING REQUESTS FOR FINANCIAL ASSISTANCE. SSS PROVIDES ANALYSES TO ENABLE SCHOOLS TO MAKE CONSISTENT DECISIONS, ALTHOUGH THE ULTIMATE ASSESSMENT OF NEED RESTS WITH THE BREARLEY SCHOOL. PARENTS ARE ALSO ASKED TO SUBMIT FEDERAL TAX RETURNS WITH ALL SCHEDULES AND, IF APPLICABLE, BUSINESS TAX RETURNS AND OTHER SUPPORTING DOCUMENTS. ALL FINANCIAL INFORMATION AND ALL FINANCIAL ASSISTANCE DECISIONS ARE STRICTLY CONFIDENTIAL. SCHOLARSHIPS ARE APPLIED DIRECTLY TO AN AWARDED STUDENT'S ACCOUNT IN THE FORM OF A TUITION REDUCTION. X X 0 0 X X X X X X 0 1 0 0 0 0 0 1 0 JANE FOLEY FRIED HEAD OF SCHOOL 867862 0 164000 0 5000 0 58900 0 91220 0 1186982 0 0 0 RAHUL TRIPATHI CFO/COO 461498 0 1500 0 5000 0 59551 0 14466 0 542015 0 0 0 JAMES E MULKIN ASST. HEAD ACADEMIC LIFE 313024 0 1500 0 5000 0 40186 0 14466 0 374176 0 0 0 MARIA-ANNA ZIMMERMANN HEAD OF LOWER SCHOOL 248376 0 1500 0 5000 0 30876 0 17065 0 302817 0 0 0 PHOEBE GEER DIRECTOR OF ADVANCEMENT 264702 0 1500 0 5000 0 31165 0 0 0 302367 0 0 0 DORIS COLEMAN DIRECTOR OF FACILITIES 227038 0 1500 0 5000 0 29482 0 28721 0 291741 0 0 0 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 244020 0 1500 0 5000 0 29897 0 2490 0 282907 0 0 0 TIMOTHY BROWNELL HEAD OF MIDDLE SCHOOL 196161 0 1500 0 5000 0 25997 0 32371 0 261029 0 0 0 PART I, LINE 1A UNDER THE TERMS OF THE HEAD OF SCHOOL'S EMPLOYMENT AGREEMENT, SHE IS REQUIRED TO RESIDE IN A SCHOOL OWNED APARTMENT; AS SUCH, PERSONAL USE OF THE PROPERTY MAY OCCUR. THE SCHOOL PAYS FOR A CLEANING SERVICE, AS NEEDED. PART I, LINE 4B THE SCHOOL MAINTAINS A SUPPLEMENTAL RETIREMENT PLAN (THE "PLAN") FOR ITS ELIGIBLE EMPLOYEES. UNDER THE TERMS OF THE PLAN, THE SCHOOL CONTRIBUTES AMOUNTS ON BEHALF OF ELIGIBLE EMPLOYEES, AND SUCH ELIGIBLE EMPLOYEES MAY ALSO ELECT TO CONTRIBUTE TO THE PLAN. DURING CALENDAR 2022, THE SCHOOL CONTRIBUTED $41,000 TO THE PLAN. PART I, LINE 7 NON-FIXED BONUS PAYMENTS ARE APPROVED ON AN ANNUAL BASIS BY THE HEAD OF SCHOOL AND BUDGET AND FINANCE COMMITTEE, AND WHERE APPROPRIATE, THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES; THERE ARE NO GUARANTEED BONUS AWARDS. A BUILD NYC RESOURCE CORPORATION 454040561 NONEAVAIL 2015-09-29 50000000 THE BREARLEY SCHOOL PROJECT 0 0 0 A 50000000 964408 33218127 15817465 0 0 0 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 X 64 1003165 PUBLISHED MRKT QUOTES 0 1 0 PART I, COLUMN (B): THE AMOUNT NOTED IN COLUMN B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE MANAGEMENT OF THE SCHOOL REVIEWS THE DRAFT OF THE FORM 990. UPON ITS SATISFACTION, THE GOVERNING BODY HAS DESIGNATED ITS AUDIT COMMITTEE WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 AND REPORTING ITS REVIEW TO THE MEMBERS OF THE EXECUTIVE COMMITEE OF THE BOARD FOR APPROVAL. THE APPROVED VERSION OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF TRUSTEES AND KEY MEMBERS OF MANAGEMENT ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT OF COMPLIANCE WITH THE SCHOOL'S CONFLICT-OF-INTEREST POLICY AND TO REPORT ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS. THIS DOCUMENT IS SIGNED AT THE FIRST BOARD MEETING OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED BY THE BOARD OF TRUSTEES USING COMPARABILITY DATA COLLECTED AND KEPT BY AN INDEPENDENT CONSULTANT. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE SCHOOL IS DETERMINED THROUGH A REVIEW OF DATA FROM COMPARABLE EDUCATIONAL INSTITUTIONS AND REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AS A PART OF THE OVERALL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S GOVERNING DOCUMENTS AND FINANCIAL INFORMATION, WITH THE EXCEPTION OF ITS FEDERAL FORM 990, ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 925. LOSS ON UNCOLLECTIBLE ACCOUNTS -884,583. FRIENDS OF BREARLEY INC 610 EAST 83RD STREET NEW YORK NY 10028 134088238 CHARITABLE DE 501(C)(3) LINE 12A, I BREARLEY SCHOOL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0