2023-04-26T10:16:14-05:00 2022-06-30 221732349 WISS & COMPANY LLP 100 CAMPUS DRIVE FLORHAM PARK NJ 07932 990 2021-07-01 133603578 THE BIRCH WATHEN LENOX SCHOOL BIRC 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 WILLIAM KUHN HEADMASTER 2128610404 2023-04-25 1 WILLIAM KUHN XXX-XX-XXXX DIANA MILLER P01597612 9739949400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z WILLIAM KUHN 210 EAST 77TH STREET NEW YORK NY 10075 26853354 0 X WWW.BWL.ORG X 1991 NY EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 17 15 198 75 0 0 3729768 5806402 24173422 20718774 79102 2685 41294 219979 28023586 26747840 8092174 7669719 0 0 17669642 17254329 0 0 482735 5857150 5876572 31618966 30800620 -3595380 -4052780 19822836 13392479 11687548 9335701 8135288 4056778 EDUCATIONAL PROGRAMS FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 0 0 26111342 7669719 20988017 ELEMENTARY AND SECONDARY EDUCATION: PROVIDED QUALITY, NURTURING EDUCATION FOR 401 STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 26111342 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 198 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 NY X THE BIRCH WATHEN LENOX SCHOOL 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 MARGARET E LEHMAN CHAIR 10.00 X X 0 0 0 LAURA BEINNER VICE CHAIR 10.00 X X 0 0 0 NEIL P BENEDICT TREASURER 7.00 X X 0 0 0 ALANA FRUMKES SECRETARY 7.00 X X 0 0 0 MICHAEL GOLLUB BOARD MEMBER 5.00 X 0 0 0 NATASHA SILVER BOARD MEMBER 5.00 X 0 0 0 JUDITH DECANIO BOARD MEMBER 5.00 X 0 0 0 BRENDAN DILLON BOARD MEMBER 5.00 X 0 0 0 THEZA EXSTEIN GRIESMAN BOARD MEMBER 5.00 X 0 0 0 STEVEN HOROWITZ BOARD MEMBER 7.00 X 0 0 0 STEPHANIE KOSSAR-STUART BOARD MEMBER 5.00 X 0 0 0 DIANE MCKOY BOARD MEMBER 5.00 X 0 0 0 LAURIE SCHWARTZ BOARD MEMBER 5.00 X 0 0 0 ELAINE ALFOND PA PRESIDENT - EX OFFICIO 7.00 X 0 0 0 EILEEN FISHER EX OFFICIO 5.00 X 19000 0 0 LINDA WEINMAN MEMBER AT LARGE 7.00 X 0 0 0 FRANK J CARNABUCI III HEADMASTER - EX OFFICIO 40.00 X X 487800 0 41242 JANINE HOPLEY KARBON ASSISTANT HEAD 40.00 X 345948 0 32511 DENNIS TORMEY DIRECTOR OF FINANCE 40.00 X 251524 0 14321 RICHARD PAN DIRECTOR OF TECHNOLOGY 40.00 X 245692 0 56957 CURTIS MARCH DIRECTOR OF UPPER SCHOOL 40.00 X 204776 0 27814 KEVIE MICHAEL HEAD OF LOWER SCHOOL 40.00 X 194823 0 27977 ALMA DIAZ ASSISTANT DIRECTOR OF FINANCE 40.00 X 193757 0 26240 LUIS FERNANDEZ DIRECTOR OF MAINTENANCE 40.00 X 176529 0 24801 LORI KENNEDY HEAD OF MIDDLE SCHOOL 40.00 X 167258 0 11962 2287107 0 263825 41 0 1 0 0 132908 4860213 813281 19574 5806402 TUITION AND FEES 611110 20258664 20258664 ACTIVITY AND LUNCH FEES 611110 460110 460110 20718774 2685 2685 56250 132908 105514 -49264 -49264 MISCELLANEOUS 611110 269243 269243 269243 26747840 20988017 0 -46579 7669719 7669719 1494995 1222519 236940 35536 12754010 10682688 1827482 243840 453956 287326 136187 30443 1593728 1008732 478118 106878 957640 606127 287292 64221 129774 45421 84353 64250 22488 41762 8927 3124 5803 286063 100122 185941 154524 111568 41139 1817 220662 198596 22066 15747 15747 1640536 1476482 164054 235152 235152 INSTRUCTIONAL EXPENSES 1280509 1280509 LUNCH PROGRAM 730912 730912 REPAIRS AND MAINTENANCE 427579 384131 43448 CREDIT CARD FEES 145676 145676 536261 45726 490535 30800620 26111342 4206543 482735 5276834 3370730 1614324 281697 1488137 113470 514570 195777 35247424 26012452 10709781 9234972 219190 195833 19822836 13392479 265821 356860 5598091 5305346 5823636 3673495 11687548 9335701 X 7807756 3792603 327532 264175 8135288 4056778 19822836 13392479 -4052780 -25730 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 327532 -23357 40000 264175 327532 67164 67164 327532 327532 8187 8187 327532 4327532 344 344 4000000 327532 4327532 431 431 4327532 0.00000 0.95566 0.04434 0 0 9629290 8184891 1444399 24987483 17362125 7625358 630651 465436 165215 9234972 ACCRUED SALARIES 1173495 LINE OF CREDIT 2500000 3673495 X 19157905 -25730 105514 79784 19078121 7669719 7669719 26747840 23236415 105514 105514 23130901 7669719 7669719 30800620 PART V, LINE 4: A DONOR-RESTRICTED ENDOWMENT FROM WHICH THE INTEREST IS TO BE EXPENDED ON A SCHOLARSHIP. PRIOR PERIOD RESTATEMENT - THE SCHOOL HAS RESTATED THEIR YEAR ENDED JUNE 30, 2021 FINANCIAL STATEMENTS FOR CORRECTION OF AN ERROR DUE TO THE RELEASE OF FUNDS FROM THE SCHOOL'S BOARD DESIGNATED ENDOWMENT FUND TO THEIR OPERATIONS FUND WITHIN NET ASSETS, WHICH OCCURRED DURING THE FISCAL YEAR ENDED JUNE 30, 2019. THE EFFECT OF THE RESTATEMENT FROM THE RELEASE OF THESE FUNDS RESULTED IN A DECREASE IN THE BOARD-DESIGNATED ENDOWMENT FUND NET ASSETS AND AN INCREASE IN THE OPERATIONS FUND NET ASSETS OF $4,000,000. THE RESTATEMENT DID NOT HAVE AN IMPACT TO THE SCHOOL'S TOTAL NET ASSETS WITHOUT DONOR RESTRICTIONS RECORDED ON THE STATEMENTS OF FINANCIAL POSITION AND DID NOT IMPACT THE CHANGE IN NET ASSETS AS OF AND FOR THE YEAR ENDED JUNE 30, 2021. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A)(1) OF THE IRC. OTHER SIGNIFICANT TAX POSITIONS INCLUDE ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO ACTIVITIES SUBJECT TO UBIT IN THE YEARS ENDED JUNE 30, 2022 OR 2021. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS BEEN DETERMINED THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL IS REQUIRED TO FILE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) AND CHAR 500 (ANNUAL FILING FOR CHARITABLE ORGANIZATIONS), WHICH ARE GENERALLY SUBJECT TO EXAMINATION BY THE IRS AND THE STATE OF NEW YORK, RESPECTIVELY, UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF THE TAX RETURN. THE FORMS 990 AND CHAR 500 FOR THE YEAR 2019 AND THEREAFTER ARE OPEN TO EXAMINATION BY THE IRS AND THE STATE OF NEW YORK AS OF JUNE 30, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 105,514. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,669,719. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 105,514. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,669,719. 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 RACIALLY NONDISCRIMINATORY POLICY ANNUALLY IN A MAJOR NEW YORK CITY NEWSPAPER. THE POLICY IS ALSO PUBLISHED IN ALL ADMISSIONS MATERIALS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED REIMBURSEMENT FROM NEW YORK STATE FOR PERFORMING STATE-MANDATED SERVICES. SPRING BENEFIT EVENT 189158 132908 56250 65238 5650 34626 189158 132908 56250 65238 5650 34626 105514 -49264 1 NEED-BASED ASSISTANCE 200 7669719 PART I, LINE 2: ALL FAMILIES REQUESTING FINANCIAL AID MUST FILE FINANCIAL INFORMATION WITH SSS/NAIS, WHICH ANALYZES AND REPORTS ON THE INFORMATION. THE SCHOOL'S FINANCIAL AID COMMITTEE EVALUATES EACH REQUEST. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 FRANK J CARNABUCI III HEADMASTER - EX OFFICIO 485328 0 0 0 2472 0 23360 0 17882 0 529042 0 0 0 JANINE HOPLEY KARBON ASSISTANT HEAD 345347 0 0 0 601 0 15848 0 16663 0 378459 0 0 0 RICHARD PAN DIRECTOR OF TECHNOLOGY 245301 0 0 0 391 0 11410 0 45547 0 302649 0 0 0 DENNIS TORMEY DIRECTOR OF FINANCE 250000 0 0 0 1524 0 12316 0 2005 0 265845 0 0 0 CURTIS MARCH DIRECTOR OF UPPER SCHOOL 203852 0 0 0 924 0 9687 0 18127 0 232590 0 0 0 KEVIE MICHAEL HEAD OF LOWER SCHOOL 192145 0 0 0 2678 0 8991 0 18986 0 222800 0 0 0 ALMA DIAZ ASSISTANT DIRECTOR OF FINANCE 192929 0 0 0 828 0 8818 0 17422 0 219997 0 0 0 LUIS FERNANDEZ DIRECTOR OF MAINTENANCE 176342 0 0 0 187 0 8526 0 16275 0 201330 0 0 0 LORI KENNEDY HEAD OF MIDDLE SCHOOL 167223 0 0 0 35 0 8363 0 3599 0 179220 0 0 0 PART I, LINE 1A THE HEADMASTER RECEIVED A DISCRETIONARY SPENDING ACCOUNT IN THE AMOUNT OF $29,087. CLUB DUES AT THE HEADMASTER'S UNIVERSITY CLUB ARE PAID BY THE SCHOOL IN THE AMOUNT OF APPROXIMATELY $2,500. LINDSAY GRIESMAN GRANDMOTHER WAS A FORMER BOARD MEMBER UNTIL 6/30/21 50961 FINANCIAL AID MAX SASSOWER GRANDFATHER WAS A FORMER BOARD CHAIR UNTIL 7/1/19 50334 FINANCIAL AID SAM SASSOWER GRANDFATHER WAS A FORMER BOARD CHAIR UNTIL 7/1/19 50334 FINANCIAL AID FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 IS PREPARED, IT IS REVIEWED BY BOTH THE DIRECTOR OF FINANCE AND THE HEADMASTER. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE REQUIRED TO BE SIGNED BY ALL TRUSTEES AND KEY EMPLOYEES ON AN ANNUAL BASIS OUTLINING ANY POSSIBLE CONFLICTS OF INTEREST. VENDOR RELATIONSHIPS ARE MONITORED BY THE HEADMASTER AND THE DIRECTOR OF FINANCE ON AN ONGOING BASIS TO IDENTIFY ANY POTENTIAL CONFLICTS AND REFER THEM TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A HEADMASTER COMPENSATION IS DECIDED UPON BY THE FULL BOARD OF TRUSTEES, BASED ON INFORMATION ABOUT HEADMASTER SALARIES AT COMPARABLE INSTITUTIONS. THE DECISION IS RECORDED AT THE MINUTES AND TRANSMITTED IN WRITING. THIS PROCESS WAS LAST UNDERTAKEN IN DECEMBER 2015. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL FURNISHES THE FORM 990, AUDITED FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND ITS GOVERNING DOCUMENTS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BIRCH WATHEN LENOX SCHOOL FINANCE COMMITTEE ASSUMES RESPONSIBLITY FOR THE REVIEW AND OVERSIGHT OF THE AUDIT AND FINANCIAL STATEMENTS. THE ORGANIZATION HAS NOT CHANGED ITS SELECTION OF AN INDEPENDENT AUDITOR FOR THE YEAR ENDED 06/30/22.