2023-05-04T08:51:30-05:00 2022-06-30 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2021-07-01 131740455 Horace Mann School % DAVID ROBERTS CFO HORA 7184323400 231 West 246th Street Bronx NY 10471 THOMAS M KELLY HEAD OF SCHOOL 7184323400 2023-04-01 true Thomas Kelly 999009999 Aaron Shapiro P01333816 2128674000 2 2021 2023-04-26 12:10:37Z THOMAS M KELLY 231 West 246th Street Bronx NY 10471 208893463 false X WWW.HORACEMANN.ORG X 1887 NY TO PROVIDE A CONTINUOUS EDUCATION PROGRAM FOR BOYS, GIRLS, AND OTHERS WHO IDENTIFY DIFFERENTLY, FROM NURSERY THROUGH HIGH SCHOOL. 32 32 572 670 0 25008929 23272747 103169949 107378662 8916293 1521877 149777 791158 137244948 132964444 12270549 12502748 0 0 67778091 67012945 144000 0 2538456 35781823 38220493 115974463 117736186 21270485 15228258 475824158 451755876 196299550 162167598 279524608 289588278 X HORACE MANN SCHOOL PREPARES A DIVERSE COMMUNITY OF STUDENTS TO LEAD GREAT AND GIVING LIVES. WE STRIVE TO MAINTAIN A SAFE, SECURE, AND CARING ENVIRONMENT IN WHICH MUTUAL RESPECT, MATURE BEHAVIOR, AND THE LIFE OF THE MIND CAN THRIVE. WE RECOGNIZE AND CELEBRATE INDIVIDUAL ACHIEVEMENT AND CONTRIBUTIONS TO THE COMMON GOOD. false false 103294455 12502748 107378662 HORACE MANN SCHOOL IS AN EDUCATIONAL INSTITUTION CONDUCTING PROGRAM AT THE NURSERY, LOWER, MIDDLE, AND HIGH SCHOOL LEVELS. DURING THE 2021-2022 SCHOOL YEAR, THE STUDENT BODY CONSISTED OF 1,793 STUDENTS. 103294455 true true false false false false false false false true true true false false true false false true true false true false false false true false false false true true true false false false false false false false false false false true false false false false true false false false true 133 0 572 true false false false false false true true false false false false true false X 32 32 false false false false false false false true true false false false true true true true true true true false NY X DAVID ROBERTS CFO 7184323400 231 WEST 246TH STREET BRONX NY 10471 Thomas Kelly Head of School 60.0 0.0 X 1827447 0 362333 Edward L Sinclair CFO (Deceased 1/16/2022) 40.0 0.0 X 628344 0 74200 Canh Oxelson Exec Dir. College Counseling 40.0 0.0 X 481226 0 87346 Glenn S Sherratt Director of John Dorr 40.0 0.0 X 460803 0 23157 Lisa J Moreira Dir. Inst. 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Uses include financial aid, student assistance, school libraries, maintenance of facilities and faculty enrichment. Schedule D, part XI, Line 2b: Settlement Reimbursement: $ 7,800,000 Schedule D, Part XI, Line 4b: Financial Aid: $12,502,748 Schedule D, Part XII, Line 2: Settlement Expense: $ 1,100,000 Bad debt loss on restricted pledges: $ 500,000 Schedule D, Part XII, Line 4b: Financial Aid: $12,502,748 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 1 THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE HOMEPAGE. SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVES NEW YORK STATE NON-PUBLIC-SCHOOL AID. false Central America and the Caribbean 0 0 Investments 58541299 0 0 0 0 58541299 58541299 true false true false true false PA Benefit 1100602 1028677 71925 101086 7550 25450 Alumni Council 180062 173510 6552 8054 0 1280664 1202187 78477 109140 7550 25450 142140 -63663 true FINANCIAL AID 272 12502748 SCHEDULE I, PART I, LINE 2 HORACE MANN SCHOOL MAKES EVERY EFFORT TO ENSURE THAT EVERY STUDENT WHO IS OFFERED ADMISSION AND WISHES TO ENROLL AND/OR CURRENTLY ATTENDS HAS THE FINANCIAL ABILITY TO DO SO. THE FINANCIAL AID COMMITTEE DETERMINES AWARDS ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. GRANTS CONSIST OF FINANCIAL AID AWARDED TO 272 STUDENTS IN AMOUNTS REPRESENTING PORTIONS OF ANNUAL TUITION AS DETERMINED BY THE ADMINISTRATION OF THE SCHOOL. THE MAJORITY OF RECIPIENTS HAVE NO RELATIONSHIP TO THE SCHOOL OTHER THAN THEIR STATUS AS STUDENTS; A SMALL NUMBER OF ENROLLED CHILDREN OF EMPLOYEES ALSO APPLY FOR AND ARE FOUND ELIGIBLE FOR NEED BASED FINANCIAL AID BEYOND THE EMPLOYEE PERQUISITE. THE AMOUNTS ARE BASED ON THE SCHOOL'S INTERNAL CALCULATIONS AND ADJUSTMENTS OF THE SCHOOL AND STUDENT SERVICES METHODOLOGY BUILT AND MAINTAINED BY NAIS. X X true true X X X X X X false true false false false false false true false Thomas Kelly Head of School 1062780 350000 414667 362333 2189780 Edward L Sinclair CFO (Deceased 1/16/2022) 571043 7500 49801 29000 45200 702544 Canh Oxelson Exec Dir. College Counseling 386173 5000 90053 29000 58346 568572 Glenn S Sherratt Director of John Dorr 147800 152770 160233 12077 11080 483960 Lisa J Moreira Dir. Inst. Research/enrollment 328398 5000 44596 28277 75398 481669 Gordon A Jensen Director of Facilities 348104 7500 75614 29000 20620 480838 Melissa Parento Dir of Alumni/Development 284071 5000 82551 29000 72469 473091 Adam Kenner Director of Technology 280625 5000 94041 28832 56152 464650 Jessica Levenstein Davis Head of Upper Division 315147 10000 23519 29000 85004 462670 Deena Neuwirth Head of Lower Division 292162 7500 20623 29000 94286 443571 Javaid Khan Head of Middle Division 280599 7500 5439 29000 49408 371946 Marines Arroyo-Stuart Head of Nursery Division 239165 5000 22083 24623 46980 337851 David Roberts Chief Financial Officer 200177 5000 553 17612 49174 272516 SCHEDULE J, PART I, LINE 1A THE HOUSING ALLOWANCE IS PROVIDED TO THOMAS KELLY, HEAD OF SCHOOL, LISA MOREIRA, DIRECTOR OF INSTITUTIONAL RESEARCH AND ENROLLMENT MANAGEMENT, AND GORDON JENSEN, DIRECTOR OF FACILITIES. HOUSING IS PROVIDED ON CAMPUS AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE EMPLOYER PURSUANT TO CONTRACTUAL PROVISION AND IS NONTAXABLE. SOCIAL CLUB DUES ARE NON-TAXABLE BY VIRTUE OF BEING A WORKING CONDITION FRINGE UNDER IRC SECTION 132. SCHEDULE J, PART I, LINE 4B: Thomas Kelly participated in a 457(f) plan and accrued $333,333 during calendar year 2021. SCHEDULE J, PART I, LINE 7: THE HEAD OF SCHOOL'S BONUS WAS APPROVED BY THE BOARD CHAIR BASED ON PERFORMANCE. THE OTHER EMPLOYEES' BONUSES WERE APPROVED BY THE HEAD OF SCHOOL BASED ON PERFORMANCE. A BUILD NYC RESOURCE CORPORATION 454040561 12008EFC5 2014-11-13 38213326 Previously refund prior issue false true false A 19485556 0 38213326 0 0 0 764267 0 0 0 189319 0 2014 true false true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true Part IV, Line 2C THE REBATE COMPUTATION WAS PERFORMED ON 11/13/2019. X 6 80849 SELLING PRICE X AUCTION ITEMS 327 285299 FMV false true false SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE ENTIRE FORM 990 WAS REVIEWED BY THE CFO. THE FORM 990 WITH THE EXCEPTION OF SCHEDULE B (SCHEDULE OF CONTRIBUTIONS) WAS REVIEWED BY THE AUDIT COMMITTEE. A COPY OF THE FINAL 990 WITHOUT SCHEDULE B WAS ALSO PROVIDED TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ASSISTANT TO THE HEAD OF SCHOOL, IN CONJUNCTION WITH THE AUDIT COMMITTEE, ANNUALLY OBTAINS COPIES OF ALL OF THE SIGNED CONFLICT OF INTEREST POLICIES. IN ADDITION TO THE VOTING BOARD MEMBERS, CONFLICT OF INTEREST AND CONFIDENTIALITY STATEMENTS ARE ALSO ANNUALLY SIGNED BY MEMBERS OF THE ADMINISTRATIVE COUNCIL WHO ARE KEY EMPLOYEES. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE, A TRUSTEE OR AN OFFICER HAS ANY INTEREST WHICH MAY POSE A CONFLICT OF INTEREST, HE OR SHE SHALL PROMPTLY DISCLOSE THE MATERIAL FACTS OF THAT INTEREST IN WRITING TO THE CHAIR OF THE BOARD AND CHAIR OF THE AUDIT COMMITTEE OF THE BOARD. WHEN ANY MATTER IN WHICH A TRUSTEE OR AN OFFICER HAS AN INTEREST COMES BEFORE THE BOARD OR ANY COMMITTEE OF THE BOARD FOR DECISION OR APPROVAL, THAT INTEREST SHALL BE IMMEDIATELY DISCLOSED TO THE BOARD OR THE COMMITTEE BY THAT TRUSTEE OR OFFICER, AND THE TRUSTEE OR OFFICER SHALL RECUSE HIMSELF/HERSELF FROM ANY DISCUSSION AND/OR VOTE RELATING THERETO. FORM 990, PART VI, SECTION B, LINE 15A DURING THE ANNUAL BUDGET PROCESS, THE EXECUTIVE COMMITTEE ACTING AS THE COMPENSATION COMMITTEE, REVIEWS RELEVANT COMPARABLE COMPENSATION DATA AND FORMALLY MEETS AND APPROVES RECOMMENDED COMPENSATION FOR THE HEAD OF SCHOOL. THEY DOCUMENT THIS REVIEW CONTEMPORANEOUSLY. THIS PROCESS WAS PERFORMED IN MAY 2021 FOR FISCAL-YEAR 2022 AND SUBSEQUENTLY THE PROCESS WAS PERFORMED IN MAY 2022 FOR FISCAL-YEAR 2023. ADDITIONALLY, IN MAY 2019, THE SCHOOL ENGAGED AN OUTSIDE CONSULTANT TO HELP DETERMINE THE AMOUNT OF THE HEAD OF SCHOOL'S 457(F) PLAN THAT BECAME EFFECTIVE JULY 1, 2019. FORM 990, PART VI, SECTION B, LINE 15B DURING THE ANNUAL BUDGET PROCESS, THE EXECUTIVE COMMITTEE ACTING AS THE COMPENSATION COMMITTEE, REVIEWS RELEVANT COMPARABLE COMPENSATION DATA AND FORMALLY MEETS AND APPROVES RECOMMENDED COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THEY DOCUMENT THIS REVIEW CONTEMPORANEOUSLY. THIS PROCESS WAS PERFORMED IN MAY 2021 FOR FISCAL-YEAR 2022 AND SUBSEQUENTLY THE PROCESS WAS PERFORMED IN MAY 2022 FOR FISCAL-YEAR 2023 FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE SCHOOL'S WEBSITE. THE FINANCIAL STATEMENTS ARE POSTED ON EMMA. FORM 990, PART XI, LINE 9 POSTRETIREMENT BENEFIT ADJUSTMENT: $13,691,092 Postretirement interest cost: -$ 1,184,883 Settlement Reimbursement: $ 7,800,000 Settlement Expense: -$ 1,100,000 Bad debt loss from restricted pledges: -$ 500,000 JOHN DORR NATURE LAB OF HORACE MANN SCH 231 W 246TH STREET BRONX NY 10471 066085965 HOLDING CO NY 501(C)(3) PF NA false false false false false false false false false false false false false false false false false false false false