2023-06-28T08:23:12-05:00 2021-06-30 221732349 WISS & COMPANY LLP 100 CAMPUS DRIVE FLORHAM PARK NJ 07932 990 2020-07-01 133603578 THE BIRCH WATHEN LENOX SCHOOL BIRC 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 WILLIAM KUHN HEADMASTER 2128610404 2023-06-26 1 WILLIAM KUHN XXX-XX-XXXX DIANA MILLER P01597612 9739949400 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z X WILLIAM KUHN 210 EAST 77TH STREET NEW YORK NY 10075 28052697 0 X WWW.BWL.ORG X 1991 NY EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 13 11 205 75 0 0 1254103 3729768 27088576 24173422 19932 79102 -55944 41294 28306667 28023586 7218781 8092174 0 0 17037025 17669642 0 0 522266 5993713 5857150 30249519 31618966 -1942852 -3595380 22888538 19822836 11157870 11687548 11730668 8135288 EDUCATIONAL PROGRAMS FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 0 0 27650215 8092174 24173422 ELEMENTARY AND SECONDARY EDUCATION: PROVIDED QUALITY, NURTURING EDUCATION FOR 402 STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 27650215 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 58 0 1 205 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 11 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 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 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 590148 0 42794 JANINE HOPLEY KARBON ASSISTANT HEAD 40.00 X 311692 0 32222 ANN GLICKMAN DIRECTOR OF FINANCE 40.00 X 199171 0 24900 RICHARD PAN DIRECTOR OF TECHNOLOGY 40.00 X 235445 0 55262 CURTIS MARCH DIRECTOR OF UPPER SCHOOL 40.00 X 207895 0 29922 KEVIE MICHAEL HEAD OF LOWER SCHOOL 40.00 X 197785 0 27323 MOMOHO TAKAO DIRECTOR OF COLLEGE GUIDANCE 40.00 X 170657 0 23640 LUIS FERNANDEZ DIRECTOR OF MAINTENANCE 40.00 X 167816 0 23563 2099609 0 259626 41 0 1 0 BERNEY SUAREZ 18 EASTWOOD ROAD NORWALK CT 06851 CAR SERVICE 132639 1 47131 2620242 1062395 3729768 TUITION AND FEES 611110 23940655 23940655 ACTIVITY AND LUNCH FEES 611110 232767 232767 24173422 79102 79102 7400 47131 29111 -21711 -21711 MISCELLANEOUS 611110 63005 63005 63005 28023586 24173422 0 120396 8092174 8092174 1510634 1318039 151064 41531 13017691 11358029 1301769 357893 465923 406521 46592 12810 1664404 1452205 166440 45759 1010990 882096 101099 27795 50000 50000 81625 81625 57550 57550 167268 167268 795674 764044 31630 192906 173615 19291 122169 122169 1475106 1327595 147511 162908 162908 BAD DEBT EXPENSE 1118902 1118902 LUNCH PROGRAM 507505 507505 COVID EQUIPMENT 287256 287256 STUDENT ACTIVITY COST 281512 281512 556769 514547 5744 36478 31618966 27650215 3446485 522266 7770711 5276834 1645610 1614324 150043 0 336909 1488137 657458 514570 35999553 25289772 11775494 10709781 552313 219190 22888538 19822836 159588 148120 7156382 5715792 3841900 5823636 11157870 11687548 X 11354592 7807756 376076 327532 11730668 8135288 22888538 19822836 -3595380 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4327532 67164 67164 4327532 4327532 8187 8187 4327532 4327532 344 344 4327532 4327532 431 431 4327532 4327532 470 470 4327532 0.92431 0.07569 0 0 30367524 22114848 8252676 4849635 2623694 2225941 782394 551230 231164 10709781 ACCRUED SALARIES 1211736 PAYCHECK PROTECTION PROGRAM LOAN 4611900 5823636 X 19960523 29111 29111 19931412 8092174 8092174 28023586 23555903 29111 29111 23526792 8092174 8092174 31618966 PART V, LINE 4: $4,000,000 HAS BEEN DESIGNATED BY THE BOARD OF TRUSTEES AS ENDOWMENT. THE REMAINDER IS A DONOR-RESTRICTED ENDOWMENT FROM WHICH THE INTEREST IS TO BE EXPENDED ON A SCHOLARSHIP. 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, 2021 OR 2020. 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 2018 THROUGH 2020 ARE OPEN TO EXAMINATION BY THE IRS AND THE STATE OF NEW YORK AS OF JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 29,111. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 8,092,174. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 29,111. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 8,092,174. 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 54531 47131 7400 29111 54531 47131 7400 29111 29111 -21711 1 MERIT SCHOLARSHIPS 19 141168 NEED-BASED ASSISTANCE 189 7951006 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 X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 FRANK J CARNABUCI III HEADMASTER - EX OFFICIO 588624 0 0 0 1524 0 24828 0 17966 0 632942 0 0 0 JANINE HOPLEY KARBON ASSISTANT HEAD 311133 0 0 0 559 0 14695 0 17527 0 343914 0 0 0 RICHARD PAN DIRECTOR OF TECHNOLOGY 235123 0 0 0 322 0 11698 0 43564 0 290707 0 0 0 CURTIS MARCH DIRECTOR OF UPPER SCHOOL 206971 0 0 0 924 0 11394 0 18528 0 237817 0 0 0 KEVIE MICHAEL HEAD OF LOWER SCHOOL 195107 0 0 0 2678 0 9139 0 18184 0 225108 0 0 0 ANN GLICKMAN DIRECTOR OF FINANCE 198775 0 0 0 396 0 9465 0 15435 0 224071 0 0 0 MOMOHO TAKAO DIRECTOR OF COLLEGE GUIDANCE 170579 0 0 0 78 0 8364 0 15276 0 194297 0 0 0 LUIS FERNANDEZ DIRECTOR OF MAINTENANCE 167640 0 0 0 176 0 8097 0 15466 0 191379 0 0 0 PART I, LINE 1A THE HEADMASTER RECEIVED A DISCRETIONARY SPENDING ACCOUNT IN THE AMOUNT OF $22,831. CLUB DUES AT THE HEADMASTER'S UNIVERSITY CLUB ARE PAID BY THE SCHOOL IN THE AMOUNT OF APPROXIMATELY $2,500. 47334 FINANCIAL AID 50961 FINANCIAL AID 48225 FINANCIAL AID 47975 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 ACCOUNTANT FOR THE YEAR ENDED 06/30/21. FORM 990 AMENDED SECTIONS AND SCHEDULES: DUE TO CERTAIN INFORMATIONAL ERRORS DISCOVERED BY MANAGEMENT SUBSEQUENT TO FILING, THE RETURN HAS BEEN AMENDED TO REFLECT CHANGES TO THE FOLLOWING FORM 990 SECTIONS: PART I, LINE 5 & PART V, LINE 2A - ORIGINALLY REPORTED 234 EMPLOYED INDIVIDUALS, CHANGED TO 205 EMPLOYED INDIVIDUALS. PART I, LINE 6 - ORIGINALLY REPORTED 100 VOLUNTEERS, CHANGED TO 75 VOLUNTEERS. PART III, LINE 4A - ORIGINALLY REPORTED 580 STUDENTS, CHANGED TO 402 STUDENTS. PART IV, LINE 27 - ORIGINALLY REPORTED "NO", CHANGED TO "YES". PART V, LINE 1A - ORIGINALLY REPORTED 46, CHANGED TO 58. PART VII, SECTION A - ORIGINALLY SAGE KELLY, BOARD MEMBER NOT REPORTED. PART VII, SECTION A - ORIGINALLY REPORTED BRENDAN DILLON, BOARD MEMBER, REMOVED - TERM ENDED 6/30/2020. PART VII, SECTION A - ORIGINALLY REPORTED LAURA BEINNER, BOARD MEMBER & VICE CHAIR, REMOVED - TERM ENDED 6/30/2020. PART VII, SECTION A - ORIGINALLY REPORTED NATASHA SILVER, BOARD MEMBER, REMOVED - TERM ENDED 6/30/2020. PART VII, SECTION A - ORIGINALLY REPORTED JUDITH DECANIO, BOARD MEMBER, REMOVED - TERM ENDED 6/30/2020. PART VII, SECTION A, LINE 1B - ORIGINALLY COMPENSATION NOT REPORTED, OFFICERS, KEY EMPLOYEES AND HCE COMPENSATION DISCLOSED. PART VII, SECTION A, LINE 1D, COL. D - ORIGINALLY REPORTED ZERO, CHANGED TO $2,099,609. PART VII, SECTION A, LINE 1D, COL. F - ORIGINALLY REPORTED ZERO, CHANGED TO $259,626. PART VII, SECTION A, LINE 2 - ORIGINALLY REPORTED 8, UPDATED TO 41. PART VII, SECTION B, LINE 1, COL. C - ORIGINALLY REPORTED $120,367, UPDATED TO $132,639. PART VIII, LINE 1C - ORIGINALLY REPORTED $54,531, CHANGED TO $47,131. PART VIII, LINE 8A - ORIGINALLY REPORTED $0, CHANGED TO $7,400. PART IX, LINE 5, COL. A - ORIGINALLY REPORTED $1,606,697, CHANGED TO $1,510,634. PART IX, LINE 7, COL. A - ORIGINALLY REPORTED $12,910,447, CHANGED TO $13,017,691. PART IX, LINE 8, COL. A - ORIGINALLY REPORTED $450,897, CHANGED TO $465,923. PART IX, LINE 9, COL. A - ORIGINALLY REPORTED $1,690,612, CHANGED TO $1,664,404. SCHEDULE G, PART II, COL. A, LINE 2 - ORIGINALLY REPORTED $54,531, CHANGED TO $47,131. SCHEDULE G, PART II, COL. A, LINE 3 - ORIGINALLY REPORTED $0, CHANGED TO $7,400. SCHEDULE I, PART III, COL. B, MERIT SCHOLARSHIPS - ORIGINALLY REPORTED 6, CHANGED TO 19. SCHEDULE I, PART III, COL. C, MERIT SCHOLARSHIPS - ORIGINALLY REPORTED $216,593, CHANGED TO $141,168 SCHEDULE I, PART III, COL. B, NEED BASED - ORIGINALLY REPORTED 211, CHANGED TO 189. SCHEDULE I, PART III, COL. B, NEED BASED - ORIGINALLY REPORTED $7,875,581, CHANGED TO $7,951,006. SCHEDULE J, PART II - ORIGINALLY NO REPORTING DISCLOSED. SCHEDULE J, PART II, COL. A(1) - ADDED FRANK J. CARNABUCI III, HEADMASTER - EX OFFICIO. SCHEDULE J, PART II, COL. B(I)(1) - ADDED $588,624. SCHEDULE J, PART II, COL. B(III)(1) - ADDED $1,524. SCHEDULE J, PART II, COL. C(1) - ADDED $24,828. SCHEDULE J, PART II, COL. D(1) -ADDED $17,966. SCHEDULE J, PART II, COL. E(1) -ADDED $632,942. SCHEDULE J, PART II, COL. A(2) - ADDED JANINE HOPLEY KARBON, ASSISTANT HEAD. SCHEDULE J, PART II, COL. B(I)(2) - ADDED $311,133. SCHEDULE J, PART II, COL. B(III)(2) - ADDED $559. SCHEDULE J, PART II, COL. C(2) - ADDED $14,695. SCHEDULE J, PART II, COL. D(2) -ADDED $17,527. SCHEDULE J, PART II, COL. E(2) -ADDED $343,914. SCHEDULE J, PART II, COL. A(3) - ADDED RICHARD PAN, DIRECTOR OF TECHNOLOGY. SCHEDULE J, PART II, COL. B(I)(3) - ADDED $235,123. SCHEDULE J, PART II, COL. B(III)(3) - ADDED $322. SCHEDULE J, PART II, COL. C(3) - ADDED $11,698. SCHEDULE J, PART II, COL. D(3) -ADDED $43,564. SCHEDULE J, PART II, COL. E(3) -ADDED $290,707. SCHEDULE J, PART II, COL. A(4) - ADDED CURTIS MARCH, DIRECTOR OF UPPER SCHOOL. SCHEDULE J, PART II, COL. B(I)(4) - ADDED $206,971. SCHEDULE J, PART II, COL. B(III)(4) - ADDED $924. SCHEDULE J, PART II, COL. C(4) - ADDED $11,394. SCHEDULE J, PART II, COL. D(4) -ADDED $18,528. SCHEDULE J, PART II, COL. E(4) -ADDED $237,817. SCHEDULE J, PART II, COL. A(5) - ADDED KEVIE MICHAEL, HEAD OF LOWER SCHOOL. SCHEDULE J, PART II, COL. B(I)(5) - ADDED $195,107. SCHEDULE J, PART II, COL. B(III)(5) - ADDED $2,678. SCHEDULE J, PART II, COL. C(5) - ADDED $9,139. SCHEDULE J, PART II, COL. D(5) -ADDED $18,184. SCHEDULE J, PART II, COL. E(5) -ADDED $225,108. SCHEDULE J, PART II, COL. A(6) - ADDED ANN GLICKMAN, DIRECTOR OF FINANCE. SCHEDULE J, PART II, COL. B(I)(6) - ADDED $198,775. SCHEDULE J, PART II, COL. B(III)(6) - ADDED $396. SCHEDULE J, PART II, COL. C(6) - ADDED $9,465. SCHEDULE J, PART II, COL. D(6) -ADDED $15,435. SCHEDULE J, PART II, COL. E(6) -ADDED $224,071. SCHEDULE J, PART II, COL. A(7) - ADDED MOMOHO TAKAO, DIRECTOR OF COLLEGE GUIDANCE. SCHEDULE J, PART II, COL. B(I)(7) - ADDED $170,579. SCHEDULE J, PART II, COL. B(III)(7) - ADDED $78. SCHEDULE J, PART II, COL. C(7) - ADDED $8,364. SCHEDULE J, PART II, COL. D(7) -ADDED $15,276. SCHEDULE J, PART II, COL. E(7) -ADDED $194,297. SCHEDULE J, PART II, COL. A(8) - ADDED LUIS FERNANDEZ, DIRECTOR OF MAINTENANCE. SCHEDULE J, PART II, COL. B(I)(8) - ADDED $167,640. SCHEDULE J, PART II, COL. B(III)(8) - ADDED $176. SCHEDULE J, PART II, COL. C(8) - ADDED $8,097. SCHEDULE J, PART II, COL. D(8) -ADDED $15,466. SCHEDULE J, PART II, COL. E(8) -ADDED $191,379. SCHEDULE L - ORIGINALLY NOT REPORTED, UPDATED AND INFORMATION DISCLOSED ON PART III.