2024-05-01T18:44:52-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-07-01 060646661 THE FREDERICK GUNN SCHOOL INC FRED 8608687334 99 GREEN HILL ROAD WASHINGTON CT 06793 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 8608687334 2024-04-29 1 CHRISTOPHER COWELL 999009999 0 LAURA J KENNEY P00202198 6177170831 2024-04-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PETER W E BECKER 99 GREEN HILL ROAD WASHINGTON CT 06793 34910373 0 X WWW.FREDERICKGUNN.ORG X 1920 CT TO PROVIDE STUDENTS WITH A SECONDARY EDUCATION IN AN ATMOSPHERE CONDUCIVE TO LEARNING AND SOCIAL INTERACTION WITH OTHERS. 27 26 171 60 -14631 0 12560292 6931632 20738007 22233415 689855 456310 449125 468673 34437279 30090030 6277256 6234897 0 0 10929503 12057322 149183 0 1832072 9943935 11373836 27299877 29666055 7137402 423975 95799716 113170907 19175372 33451192 76624344 79719715 X IN 1850 FREDERICK GUNN ESTABLISHED A SCHOOL BASED ON THE BELIEF THAT STRENGTH OF CHARACTER WAS THE GOAL OF EDUCATION. TODAY, THE FREDERICK GUNN SCHOOL RESTS ON THE FOUR CORNERSTONES OF CHARACTER: SCHOLARSHIP, INTEGRITY, RESPECT AND RESPONSIBILITY. CHARACTER IS FORGED IN A COHESIVE, DIVERSE COMMUNITY INFORMED BY A CHALLENGING COLLEGE PREPARATORY CURRICULUM, A BROAD RANGE OF ATHLETIC, ARTISTIC AND SOCIAL ACTIVITIES AND A FACULTY OF SCHOLARS AND COMMITTED EDUCATORS DEDICATED TO THE INTELLECTUAL AND ETHICAL DEVELOPMENT OF EVERY STUDENT. A FREDERICK GUNN GRADUATE IS A BROADLY EDUCATED, SOCIALLY RESPONSIBLE CITIZEN WITH TESTED BELIEFS, STRENGTH OF CHARACTER AND THE COURAGE TO ACT ON CONVICTIONS. 0 0 23083797 6234897 22410623 THE PROGRAM SERVICE ACTIVITIES PROVIDED BY THE SCHOOL ARE THOSE ASSOCIATED WITH COLLEGE PREPARATORY INSTITUTIONS. THESE ACTIVITIES INCLUDE PROVIDING STUDENTS A SECONDARY EDUCATION, DORMITORY SERVICES AND A SCHOOL STORE. 23083797 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 1 171 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X CHRISTOPHER COWELL 8608687334 99 GREEN HILL RD WASHINGTON CT 06793 PETER WE BECKER TRUSTEE - HEAD OF SCHOOL 50.00 X X 433850 0 158030 STEPHEN BAIRD TRUSTEE 1.00 X 0 0 0 WILLIAM BARDEL TRUSTEE 1.00 X 0 0 0 ROBERT BELLINGER TRUSTEE 1.00 X 0 0 0 SARAH SCHEEL COOK TRUSTEE 1.00 X 0 0 0 JON C DEVEAUX TRUSTEE 1.00 X 0 0 0 PATRICK M DORTON TRUSTEE 1.00 X 0 0 0 ASHLEIGH FERNANDEZ TRUSTEE 1.00 X 0 0 0 SUSAN FRAUENHOFER TRUSTEE - (UNTIL 4/23) 1.00 X 0 0 0 ADAM GERRY TRUSTEE 1.00 X 0 0 0 BETH GLYNN TRUSTEE 1.00 X 0 0 0 SHERMAN HOTCHKISS TRUSTEE 1.00 X 0 0 0 THOMAS R KING TRUSTEE 1.00 X 0 0 0 JONATHAN S LINEN TRUSTEE 1.00 X 0 0 0 KRYSTALYNN SCHLEGEL TRUSTEE 1.00 X 0 0 0 OMAR SLOWE TRUSTEE 1.00 X 0 0 0 RICHARD N TAGER TRUSTEE 1.00 X 0 0 0 ROBERT M TIRSCHWELL TRUSTEE 1.00 X 0 0 0 NEIL TOWNSEND TRUSTEE - (UNTIL 4/23) 1.00 X 0 0 0 DANIEL TROIANO TRUSTEE 1.00 X 0 0 0 WANJI WALCOTT TRUSTEE 1.00 X 0 0 0 REBECCA WEISBERG TRUSTEE 1.00 X 0 0 0 PAUL MCMANUS TRUSTEE 1.00 X 0 0 0 NATALIE HOLME ELSBERG TRUSTEE 1.00 X 0 0 0 KEVIN BOGARDUS TRUSTEE 1.00 X 0 0 0 DAMIEN MARSHALL TRUSTEE 1.00 X 0 0 0 MELISSA REMLEY TRUSTEE 1.00 X 0 0 0 BONNIE PENNELL TRUSTEE 1.00 X 0 0 0 TIMOTHY JACKSON TRUSTEE 1.00 X 0 0 0 GRETCHEN H FARMER TRUSTEE - (UNTIL 1/23) 1.00 X 0 0 0 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 50.00 X 229892 0 39963 SEAN BROWN CHIEF DEVELOPMENT OFFICER 50.00 X 180869 0 66603 SETH LOW ASSOCIATE HEAD OF SCHOOL 50.00 X 122435 0 110530 BRIAN DANIELS DIRECTOR OF TECHNOLOGY 50.00 X 121786 0 29419 DOUGLAS DAY CHIEF ENROLLMENT STRATEGY & MARKETING 50.00 X 116153 0 648 SUZANNE DAY DIRECTOR OF ADMISSIONS 50.00 X 118505 0 35757 EMILY GUM ASSOCIATE HEAD OF SCHOOL 50.00 X 105151 0 66910 1428641 0 507860 10 0 1 0 SASAKI ASSOCIATES 110 CHAUNCY ST SUITE 200 BOSTON MA 02111 ARCHITECTURAL DESIGN SERVICES 2139335 MERITAIN HEALTH PO BOX 223881 PITTSBURG PA 15201 HEALTH ADMINISTRATION SERVICES 594240 COLLIERS PROJECT LEADERS USA NE LLC 101 CRAWFORDS CORNER RD STE 3400 HOLMDEL NJ 07733 CONSTRUCTION PROJECT SERVICES 331152 PREFERRED BUILDING MAINTENANCE LLC 40 SOUTH END PLAZA NEW MILFORD CT 06776 CLEANING SERVICE 265978 ETHAN LABELLA ELITE CONTRACTING LLC 130 KINNY ROAD NEW PRESTON CT 06777 CONTRACTING SERVICES 200623 5 6931632 556945 6931632 TUITION AND FEES 611110 22233415 22233415 22233415 506589 -16578 523167 129985 0 129985 129985 129985 4652672 4702951 -50279 -50279 1947 -52226 152743 117392 35351 35351 SUMMER PROGRAMS 611110 177208 177208 MISCELLANEOUS INCOME 611110 97841 97841 REFUNDS/REBATES 611110 28288 28288 303337 30090030 22410623 -14631 762406 6234897 6234897 1188940 205453 510255 473232 7766304 5468226 1527521 770557 432709 386014 46695 2066168 1720891 301674 43603 603201 428273 114608 60320 169052 169052 64221 64221 137636 137636 251812 43655 208157 98519 61306 37213 284200 227360 42630 14210 1669622 1335698 250443 83481 190649 49293 131203 10153 208074 1277 111707 95090 413127 346082 61073 5972 2077288 1661831 311593 103864 360140 306119 54021 ACADEMIC, ATHLETIC, ETC 2341452 1816575 454083 70794 FOOD SERVICE 1804924 1804924 REPAIRS AND MAINTENANCE 844163 680064 123464 40635 CUSTODIAL 458957 367165 68844 22948 29666055 23083797 4750186 1832072 1500 1500 10793282 8793061 3890262 2671260 112229 266314 107069 80304 803733 550228 102052527 30791522 53202439 71261005 20599896 23755523 6289306 5791712 95799716 113170907 3174113 7522870 5543326 6368130 10212289 10219235 245644 9340957 19175372 33451192 X 47146713 47442988 29477631 32276727 76624344 79719715 95799716 113170907 423975 2671396 0 X 0 1 X 1 0 X 5741217 4226399 11984857 12560292 6931632 41444397 5741217 4226399 11984857 12560292 6931632 41444397 14424220 27020177 405416 485016 431170 524024 636574 2482200 1045956 225682 126129 1397767 45324364 100605556 0.59620 0.71100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 1,045,956. 2021 AMOUNT: $ 225,682. 2022 AMOUNT: $ 126,129. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27987683 1081595 2990073 418620 989381 30651350 30275257 3605247 -4351695 373570 1167556 27987683 22763175 1745870 7134269 351754 1016303 30275257 23707606 345164 265914 446372 1109137 22763175 23958573 152125 1035229 834639 603682 23707606 0.40680 0.52880 0.06440 0 0 732618 732618 71164007 23980528 47183479 2930100 2183034 747066 27225802 4627960 22597842 71261005 ALTERNATIVE INVESTMENTS 5791712 F 5791712 X 26506285 2671396 117392 2788788 23717497 137636 6234897 6372533 30090030 23410914 117392 117392 23293522 137636 6234897 6372533 29666055 PART V, LINE 4: ENDOWMENT FUNDS WILL BE USED TO PROVIDE SUPPORT FOR THE OPERATION OF THE SCHOOL, INCLUDING INSTRUCTION, PLANT OPERATIONS, SCHOLARSHIPS AND GENERAL PURPOSES. PART X, LINE 2: THE SCHOOL HAS BEEN GRANTED AN EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC), SECTION 501 (A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). THE SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023 OR 2022. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2019 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE SCHOOL HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENT OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 117,392. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 6,234,897. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 117,392. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 6,234,897. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF THE NONDISCRIMINATORY POLICY IS PUBLISHED ON THE HOMEPAGE OF THE ORGANIZATION'S WEBSITE. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART I: THE FREDERICK GUNN SCHOOL, INC.'S FOREIGN INVESTMENT IN DRAKE CAPITAL OFFSHORE PARTNERS II, L.P. WAS LIQUIDATED IN FEBRUARY OF 2023. THE SCHOOL IS REQUIRED TO FILE THE 5471-FORM DUE TO ITS OWNERSHIP PERCENTAGE AS OF 12/31/2022. 1 SCHOLARSHIPS AND FINANCIAL AID 157 6234897 PART I, LINE 2: SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE AWARDED IN AN OBJECTIVE AND NONDISCRIMINATORY MANNER. INDIVIDUALS AWARDED ASSISTANCE ARE REQUIRED TO MAINTAIN CERTAIN LEVELS OF ACADEMIC PERFORMANCE BASED ON THE SCHOOL'S POLICIES. THE SCHOOL MONITORS THE INDIVIDUALS TO INSURE THEY MEET THOSE STANDARDS. X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 PETER WE BECKER TRUSTEE - HEAD OF SCHOOL 430777 0 0 0 3073 0 48500 0 109530 0 591880 0 0 0 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 229892 0 0 0 0 0 16699 0 23264 0 269855 0 0 0 SEAN BROWN CHIEF DEVELOPMENT OFFICER 180869 0 0 0 0 0 19273 0 47330 0 247472 0 0 0 SETH LOW ASSOCIATE HEAD OF SCHOOL 122435 0 0 0 0 0 13215 0 97315 0 232965 0 0 0 EMILY GUM ASSOCIATE HEAD OF SCHOOL 105151 0 0 0 0 0 7937 0 58973 0 172061 0 0 0 SUZANNE DAY DIRECTOR OF ADMISSIONS 118505 0 0 0 0 0 12731 0 23026 0 154262 0 0 0 BRIAN DANIELS DIRECTOR OF TECHNOLOGY 121786 0 0 0 0 0 12594 0 16825 0 151205 0 0 0 PART I, LINE 1A PERSONAL RESIDENCE IS PROVIDED AS A MANDATORY CONDITION OF EMPLOYMENT TO THE HEAD OF SCHOOL, FOR THE CONVENIENCE OF THE SCHOOL, AS EMPLOYER, SUBJECT TO THE UNDERSTANDING THAT IT WILL BE USED FOR SCHOOL FUNCTIONS. THE CHIEF DEVELOPMENT OFFICER AND ASSOCIATE HEAD OF SCHOOL ARE ALSO PROVIDED ON-CAMPUS HOUSING AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE SCHOOL. A LOCAL CLUB PROVIDES MEMBERSHIP FOR THE HEAD OF THE SCHOOL, SOLELY FOR THE PURPOSES OF SCHOOL RELATED BUSINESS. THE SCHOOL BEARS THE COST OF CLEANING ASSISTANCE IN CONNECTION WITH THE USE OF THE HOUSE FOR SCHOOL ENTERTAINMENT, MEETINGS AND OTHER FUNCTIONS. THE SCHOOL TREATS ALL OF THESE ITEMS AS NONTAXABLE. A CONNECTICUT HEALTH & EDUCATIONAL FACILITIES AUTHORITY 833672347 NONEAVAIL 2022-04-21 10419498 PRIOR BOND REFUNDING AND LOAN REFUNDING 0 0 0 A 10419498 208389 10211109 2020 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 1 1 1 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CONNECTICUT HEALTH & EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/23/2022 X 6 556945 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN COLUMN B REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A TAX ADVISOR OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS REVIEWED WITH THE CHAIR OF THE AUDIT AND RISK COMMITTEE. THEN A DRAFT FORM 990 WITH SCHEDULE B, SCHEDULE OF CONTRIBUTIONS, REDACTED, IS PROVIDED IS PROVIDED TO THE FULL BOARD FOR COMMENT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANUALLY KEY EMPLOYEES, OFFICERS AND TRUSTEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. THE CFO AND THE AUDIT RISK COMMITTEE REVIEW THE CONFLICT OF INTEREST FORMS. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF THE SCHOOL'S COMPENSATION WAS DETERMINED BY A BOARD COMPENSATION COMMITTEE. THIS COMMITTEE UTILIZED INPUT FROM AN INDEPENDENT CONSULTANT AND DATA REFLECTING COMPENSATION FOR HEADS OF SCHOOL AT COMPARABLE SCHOOLS. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE SCHOOL ARE SET BY THE HEAD OF THE SCHOOL, UTILIZING DATA REFLECTING COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS, OFTEN IN CONSULTATION WITH THE CHAIRMAN OF THE BOARD OF TRUSTEES AND WITH OUTSIDE CONSULTANTS. THE BOARD GOES THROUGH A CONTRACT PROCESS PERIODICALLY, AND THE HEAD OF SCHOOL IS CURRENTLY UNDER A CONTRACT. COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD CHAIR. THEN COMMUNICATION IS MADE TO THE BOARD BY THE BOARD CHAIR ANUALLY VIA EMAIL. THE DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.