BROOKWOOD SCHOOL INCORPORATED: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BROOKWOOD SCHOOL INCORPORATED (EIN 04-2227413)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-01
- IRS object ID
- 202531219349301683
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-01T11:51:15-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29 SOUTH MAIN STREET 4TH FLOOR | AddressLine1Txt |
| City | WEST HARTFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042227413 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKWOOD SCHOOL INCORPORATED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
| Phone | 9785264500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BROOKWOOD ROAD | AddressLine1Txt |
| City | MANCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01944 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN BARTLETT | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 9785264550 | PhoneNum |
| Signature | 2025-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN TOSCANO | PreparerPersonNm |
| PTIN | P00358542 | PTIN |
| Phone | 8605614000 | PhoneNum |
| Preparation | 2025-04-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JONATHAN BARTLETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BROOKWOOD ROAD | AddressLine1Txt |
| City | MANCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01944 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,986,105 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BROOKWOOD.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | BROOKWOOD IS AN INDEPENDENT COED DAY SCHOOL FOR GRADES PRE KINDERGARTEN THROUGH EIGTH. BROOKWOOD'S MISSION IS TO FOSTER A JOYFUL COMMUNITY OF LIFELONG LEARNERS AND UPSTANDING GLOBAL CITIZENS WHO EMBRACE A CULTURE OF CURIOSITY, KINDNESS, & ACADEMIC ACCOMPLISHMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 167 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $727,251 | PYContributionsGrantsAmt |
| CY Contributions Grants | $816,524 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,069,846 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,778,536 | CYProgramServiceRevenueAmt |
| PY Investment Income | $296,246 | PYInvestmentIncomeAmt |
| CY Investment Income | $882,644 | CYInvestmentIncomeAmt |
| PY Other Revenue | $65,884 | PYOtherRevenueAmt |
| CY Other Revenue | $186,469 | CYOtherRevenueAmt |
| PY Total Revenue | $12,159,227 | PYTotalRevenueAmt |
| CY Total Revenue | $13,664,173 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,575,124 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,585,490 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,628,006 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,961,788 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $696,798 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,465,957 | PYOtherExpensesAmt |
| CY Other Expenses | $3,998,275 | CYOtherExpensesAmt |
| PY Total Expenses | $12,669,087 | PYTotalExpensesAmt |
| CY Total Expenses | $14,545,553 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$509,860 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$881,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,447,979 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,574,042 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,017,926 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,010,645 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,430,053 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,563,397 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BROOKWOOD'S MISSION IS TO FOSTER A JOYFUL COMMUNITY OF LIFELONG LEARNERS AND UPSTANDING GLOBAL CITIZENS WHO EMBRACE A CULTURE OF CURIOSITY, KINDNESS, AND ACADEMIC ACCOMPLISHMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,520,012 | ExpenseAmt |
| Grant | $1,585,490 | GrantAmt |
| Revenue | $11,778,536 | RevenueAmt |
| Desc | BROOKWOOD SCHOOL ENROLLED 289 STUDENTS DURING THE 2023-2024 YEAR. THROUGH A PURPOSEFUL BALANCE OF CHALLENGE, ENCOURAGEMENT AND OPPORTUNITY FOR APPROPRIATE RISK-TAKING, THE SCHOOL FOSTERS LIFELONG HABITS OF INQUIRY, CRITICAL THINKING, CREATIVITY AND SCHOLARSHIP, JUST AS IT INSTILLS A HEALTHY SENSE OF SELF, A FLEXIBLE MINDSET, AND A DEEP RESPECT FOR THE DIGNITY OF OTHERS. | Desc |
| Total Program Service Expenses | $11,520,012 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 59 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 167 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LETITIA L HOWLAND | PersonNm |
| Phone | 9785264500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 BROOKWOOD ROAD | AddressLine1Txt |
| City | MANCHESTERBYTHESEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01944 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| KIRA FABRIZIO | ||||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GAVIN MCGRATH | ||||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KATIE UMILE | ||||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JON PAYSON | ||||||||
| ASSISTANT TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MOLLY COOK | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PETER CARR | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MEGHANN CARROLL | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CATHERINE CREIGHTON | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GEORGES DYER | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TREY EPPES | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK ANTHONY HUNTER | ||||||||
| OUTGOING TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TED JOHNSON | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM MCCONNEL IV | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHESSYE MOSELEY | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| QI OTT | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRETT PERRYMAN | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| NICOLE PLANTE | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MALCOLM DE SIEYES | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GINA WEISHAUPT | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER WERNAU | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JONATHAN BARTLETT | ||||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $301,616 | $0 | $49,320 | |||
| LETITIA L HOWLAND | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $165,214 | $0 | $22,327 | |||
| STACEY WRIGHT | ||||||||
| ASSISTANT HEAD OF SCHOOL | 40.00 | $137,514 | $0 | $44,423 | Yes (X) | |||
| GINA MARCEL | ||||||||
| HEAD OF LOWER SCHOOL | 40.00 | $120,064 | $0 | $40,652 | Yes (X) | |||
| LINDSAY MURPHY | ||||||||
| DIRECTOR OF ADMISSIONS | 40.00 | $129,005 | $0 | $26,262 | Yes (X) | |||
| DAVID SAMSON | ||||||||
| HEAD OF UPPER SCHOOL | 40.00 | $116,347 | $0 | $78,056 | Yes (X) | |||
| DAVID SAUNDERS | ||||||||
| DIRECTOR OF INNOVATION, CHANGEMAKING, AND TECH ADV | 40.00 | $117,128 | $0 | $37,393 | Yes (X) | |||
| NANCY Y EVANS | ||||||||
| FORMER INTERIM HEAD OF SCHOOL | 0.00 | $159,179 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,246,067 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $298,433 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CULINART GROUP INC | |||||
| 6 INTERNATIONAL DRIVE 1ST FLOOR S | RYE BROOK | NY | 10573 | FOOD SERVICE | $499,390 |
| ASPEN ROOFING SERVICES INC | |||||
| 58R PULASKI ST | PEABODY | MA | 01960 | INSTALLATION SERVICES | $193,291 |
| CLIFTONLARSONALLEN LLP | |||||
| PO BOX 829709 | PHILADELPHIA | PA | 09182 | ACCOUNTING | $134,546 |
| NRT BUS INC | |||||
| 21 S CENTRAL ST | HAVERHILL | MA | 01835 | BUSING | $117,891 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $66,153 | FundraisingAmt |
| All Other Contributions | $750,371 | AllOtherContributionsAmt |
| Noncash Contributions | $68,063 | NoncashContributionsAmt |
| Total Contributions | $816,524 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611710 | $10,695,300 | $10,695,300 |
| OTHER PROGRAM INCOME | 611710 | $1,083,236 | $1,083,236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,778,536 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $435,568 | TotalRevenueColumnAmt |
| Exclusion | $435,568 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $78,145 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $78,145 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,145 | TotalRevenueColumnAmt |
| Exclusion | $78,145 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,735,674 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,218,867 | SecuritiesAmt |
| Other | $69,731 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $516,807 | SecuritiesAmt |
| Other | -$69,731 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $447,076 | TotalRevenueColumnAmt |
| Exclusion | $447,076 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $49,590 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $66,153 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $33,334 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,256 | TotalRevenueColumnAmt |
| Exclusion | $16,256 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $92,068 | TotalRevenueColumnAmt |
| Exclusion | $92,068 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $92,068 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,664,173 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,778,536 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,069,113 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,585,490 | TotalAmt |
| Program Services | $1,585,490 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $535,472 | TotalAmt |
| Program Services | $86,140 | ProgramServicesAmt |
| Management And General | $363,192 | ManagementAndGeneralAmt |
| Fundraising | $86,140 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,366,239 | TotalAmt |
| Program Services | $5,067,754 | ProgramServicesAmt |
| Management And General | $939,239 | ManagementAndGeneralAmt |
| Fundraising | $359,246 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,543 | TotalAmt |
| Program Services | $140,646 | ProgramServicesAmt |
| Management And General | $23,927 | ManagementAndGeneralAmt |
| Fundraising | $9,970 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,422,700 | TotalAmt |
| Program Services | $1,084,049 | ProgramServicesAmt |
| Management And General | $225,855 | ManagementAndGeneralAmt |
| Fundraising | $112,796 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,834 | TotalAmt |
| Program Services | $363,316 | ProgramServicesAmt |
| Management And General | $96,024 | ManagementAndGeneralAmt |
| Fundraising | $3,494 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,350 | TotalAmt |
| Management And General | $4,350 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,156 | TotalAmt |
| Management And General | $66,156 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,575 | TotalAmt |
| Management And General | $63,575 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,020 | TotalAmt |
| Management And General | $86,020 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,094 | TotalAmt |
| Management And General | $151,094 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,991 | TotalAmt |
| Program Services | $213,991 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,354 | TotalAmt |
| Program Services | $119,354 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,512 | TotalAmt |
| Program Services | $77,349 | ProgramServicesAmt |
| Management And General | $3,163 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,610 | TotalAmt |
| Program Services | $129,951 | ProgramServicesAmt |
| Management And General | $3,106 | ManagementAndGeneralAmt |
| Fundraising | $1,553 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $724,102 | TotalAmt |
| Program Services | $699,037 | ProgramServicesAmt |
| Management And General | $16,710 | ManagementAndGeneralAmt |
| Fundraising | $8,355 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,586 | TotalAmt |
| Program Services | $136,685 | ProgramServicesAmt |
| Management And General | $3,267 | ManagementAndGeneralAmt |
| Fundraising | $1,634 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MAINTENANCE AND EQUIPME | $693,243 | $648,877 | $36,637 | $7,729 |
| FOOD AND SUPPLIES | $578,649 | $578,649 | ||
| SUPPLIES | $337,621 | $337,621 | ||
| STUDENT ACTIVITIES | $245,443 | $245,443 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,969 | TotalAmt |
| Program Services | $5,660 | ProgramServicesAmt |
| Management And General | $246,428 | ManagementAndGeneralAmt |
| Fundraising | $105,881 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,545,553 | TotalAmt |
| Program Services | $11,520,012 | ProgramServicesAmt |
| Management And General | $2,328,743 | ManagementAndGeneralAmt |
| Fundraising | $696,798 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,584 | BOYAmt |
| EOY | $475,796 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,876 | BOYAmt |
| EOY | $1,807,485 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,066,925 | BOYAmt |
| EOY | $36,521 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,316 | BOYAmt |
| EOY | $6,678,577 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,848 | BOYAmt |
| EOY | $103,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,718,715 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,599,416 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,573,388 | BOYAmt |
| EOY | $12,119,299 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,236,127 | BOYAmt |
| EOY | $15,071,989 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,881 | BOYAmt |
| EOY | $46,759 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,034 | BOYAmt |
| EOY | $233,815 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,447,979 | BOYAmt |
| EOY | $36,574,042 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $571,624 | BOYAmt |
| EOY | $473,100 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,869,864 | BOYAmt |
| EOY | $9,110,829 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,519,943 | BOYAmt |
| EOY | $3,399,594 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,495 | BOYAmt |
| EOY | $27,122 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,017,926 | BOYAmt |
| EOY | $13,010,645 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,128,519 | BOYAmt |
| EOY | $10,308,295 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,301,534 | BOYAmt |
| EOY | $13,255,102 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,430,053 | BOYAmt |
| EOY | $23,563,397 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,447,979 | BOYAmt |
| EOY | $36,574,042 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$881,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,014,724 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 5.00 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,092,951 | BeginningYearBalanceAmt |
| Contributions | $1,013,069 | ContributionsAmt |
| Investment Earnings Or Losses | $1,869,686 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $127,791 | GrantsOrScholarshipsAmt |
| Other Expenditures | $911,441 | OtherExpendituresAmt |
| End Year Balance | $14,936,474 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,241,949 | BeginningYearBalanceAmt |
| Contributions | $16,334 | ContributionsAmt |
| Investment Earnings Or Losses | $1,384,668 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $116,345 | GrantsOrScholarshipsAmt |
| Other Expenditures | $433,655 | OtherExpendituresAmt |
| End Year Balance | $13,092,951 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,319,043 | BeginningYearBalanceAmt |
| Contributions | $24,530 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,551,624 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $116,345 | GrantsOrScholarshipsAmt |
| Other Expenditures | $433,655 | OtherExpendituresAmt |
| End Year Balance | $12,241,949 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,485,795 | BeginningYearBalanceAmt |
| Contributions | $85,732 | ContributionsAmt |
| Investment Earnings Or Losses | $2,297,516 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $198,512 | GrantsOrScholarshipsAmt |
| Other Expenditures | $351,488 | OtherExpendituresAmt |
| End Year Balance | $14,319,043 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,534,608 | BeginningYearBalanceAmt |
| Contributions | $18,955 | ContributionsAmt |
| Investment Earnings Or Losses | $482,232 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $198,712 | GrantsOrScholarshipsAmt |
| Other Expenditures | $351,288 | OtherExpendituresAmt |
| End Year Balance | $12,485,795 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.14390 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.85610 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,512 | OtherCostOrOtherBasisAmt |
| Book Value | $18,512 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,672,122 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,209,543 | DepreciationAmt |
| Book Value | $11,462,579 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,424,945 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,292,419 | DepreciationAmt |
| Book Value | $132,526 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,603,136 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,097,454 | DepreciationAmt |
| Book Value | $505,682 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,119,299 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,093,407 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,014,724 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,585,490 | OtherRevenueAmt |
| Revenue Not Reported | -$570,766 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,664,173 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,664,173 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,960,063 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,960,063 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,585,490 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,585,490 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,545,553 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | BROOKWOOD'S CONSERVATION EASEMENT IS ON LAND THAT BROOKWOOD HAD OWNED FOR OVER 50 YEARS. WITH THE INSTALLATION OF BROOKWOOD'S TURF FIELDS IN THE SPRING OF 2012, THE TOWN OF BEVERLY'S CONSERVATION COMMISSION REQUIRED LAND NEAR THE TURF FIELDS TO BE DESIGNATED AS CONSERVATION EASEMENTS. |
| PART V, LINE 4: | INCOME EARNED ON BROOKWOOD'S ENDOWMENT IS RESTRICTED TO THE FOLLOWING PURPOSES: FINANCIAL AID AND SCHOLARSHIPS, FACULTY DEVELOPMENT AND SALARIES, PERFORMING ARTS, FIELD MAINTENANCE, LIBRARY, TEACHER ENRICHMENT AND GENERAL OPERATING. |
| PART X, LINE 2: | THE SCHOOL DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2024. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID -1,585,490. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID 1,585,490. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL DISPLAYS ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $115,743 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $66,153 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $49,590 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $2,357 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $8,150 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $22,827 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $115,743 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $66,153 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $49,590 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $2,357 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $8,150 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $22,827 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $33,334 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $16,256 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID | 76 | $1,447,854 | CASH VALUE OF TUITION AND FEES | FINANCIAL ASSISTANCE PROVIDED AS A CREDIT REDUCTION OF THE STUDENTS' ACCOUNT BALANCE. |
| SUPPLEMENTAL AID | 49 | $137,636 | CASH VALUE OF SUPPLEMENTAL CHARGES | FINANCIAL ASSISTANCE PROVIDED AS A CREDIT REDUCTION |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FINANCIAL AID IS AVAILABLE TO BROOKWOOD STUDENTS. APPLICATIONS MUST BE MADE THROUGH SCHOOL AND STUDENT SERVICES FOR FINANCIAL AID (SSS). APPLICATIONS ARE EVALUATED BY SSS AND AN ANALYSIS OF NEED IS FORWARDED TO THE SCHOOL. THE DIRECTOR OF FINANCE AND OPERATIONS REVIEWS EACH REQUEST FOR AID USING THE ANALYSIS FROM SSS AND THEN BALANCES THE REQUESTS FOR NEED WITH THE FINANCIAL AID BUDGET. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JONATHAN BARTLETT | ||||||||||||||
| HEAD OF SCHOOL | $267,256 | $0 | $6,556 | $0 | $27,804 | $0 | $9,664 | $0 | $39,656 | $0 | $350,936 | $0 | $0 | $0 |
| DAVID SAMSON | ||||||||||||||
| HEAD OF UPPER SCHOOL | $112,927 | $0 | $0 | $0 | $3,420 | $0 | $3,937 | $0 | $74,119 | $0 | $194,403 | $0 | $0 | $0 |
| LETITIA L HOWLAND | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $164,818 | $0 | $0 | $0 | $396 | $0 | $5,175 | $0 | $17,152 | $0 | $187,541 | $0 | $0 | $0 |
| STACEY WRIGHT | ||||||||||||||
| ASSISTANT HEAD OF SCHOOL | $137,231 | $0 | $0 | $0 | $283 | $0 | $4,141 | $0 | $40,282 | $0 | $181,937 | $0 | $0 | $0 |
| GINA MARCEL | ||||||||||||||
| HEAD OF LOWER SCHOOL | $115,704 | $0 | $0 | $0 | $4,360 | $0 | $3,978 | $0 | $36,674 | $0 | $160,716 | $0 | $0 | $0 |
| NANCY Y EVANS | ||||||||||||||
| FORMER INTERIM HEAD OF SCHOOL | $0 | $0 | $0 | $0 | $159,179 | $0 | $0 | $0 | $0 | $0 | $159,179 | $0 | $0 | $0 |
| LINDSAY MURPHY | ||||||||||||||
| DIRECTOR OF ADMISSIONS | $128,718 | $0 | $0 | $0 | $287 | $0 | $5,149 | $0 | $21,113 | $0 | $155,267 | $0 | $0 | $0 |
| DAVID SAUNDERS | ||||||||||||||
| DIRECTOR OF INNOVATION, CHANGEMAKING | $89,532 | $0 | $0 | $0 | $27,596 | $0 | $3,799 | $0 | $33,594 | $0 | $154,521 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE HEAD OF SCHOOL HAS A DISCRETIONARY ACCOUNT THAT IS USED FOR VARIOUS PROFESSIONAL FUNCTIONS AND EVENTS. IN ADDITION, THE HEAD OF SCHOOL RECEIVES HOUSING AND AUTO ALLOWANCES, WHICH ARE REPORTED AS TAXABLE BENEFITS AND INCLUDED IN OTHER REPORTABLE COMPENSATION. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| Bond Issued | 2013-04-12 | BondIssuedDt |
| Issue Price | $8,900,000 | IssuePriceAmt |
| Purpose | CONSTRUCTION OF LOWER SCHOOL AND DINING HALL | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $5,384,340 | RetiredAmt |
| Total Proceeds | $8,900,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $120,000 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $8,780,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $70,457 | CashGrantAmt |
| Type Of Assistance | FINANCIAL AID | TypeOfAssistanceTxt |
| Assistance Purpose | FINANCIAL AID | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $60,255 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MISCELLANEOUS | Desc |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $7,808 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE AMOUNTS REPORTED IN PART I, COLUMN (B) REPRESENT THE NUMBER OF ITEMS CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE TRUSTEES DELEGATE TO THE EXECUTIVE COMMITTEE THE POWER TO ACT ON BEHALF OF THE TRUSTEES DURING INTERVALS BETWEEN MEETINGS OF THE TRUSTEES AND PURDENT AND EXPEDITIOUS MANAGMENT REQUIRES IMMEDIATE ACTION, EXCEPT FOR THE POWER TO A) AMEND THE BY-LAWS, B) ELECT OR REMOVE TRUSTEES, C) ELECT OR REMOVE THE CHAIR, TREASURER, OR SECRETARY AS OFFICERS, D) REMOVE THE HEAD OF SCHOOL, E) ALTER THE MISSION OF THE CORPORATION, F) SELL OR PURCHASE PROPERTY, G) ANY ACTION REQUIRING SUPERMAJORITY OR UNANIMOUS CONSENT OF THE TRUSTEES BY LAW, THE BY-LAWS, OR THE ARTICLES OF ORGANIZATION, OR H) ANY OTHER ACTION PROHIBITED BY LAW, THE BY-LAWS, OR THE ARTICLES OF ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | BEFORE THE 990 IS FILED, A FULL COPY OF THE FORM 990 AND RELATED SCHEDULES, EXCLUDING SCHEDULE B, IS PROVIDED TO THE FINANCE/AUDIT COMMITTEE FOR REVIEW AND APPROVAL. THIS SAME DOCUMENT IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES ARE ANNUALLY GIVEN A "CONFLICT OF INTEREST" STATEMENT TO SIGN, BE REVIEWED BY THE CHAIR OF THE BOARD AND THE TREASURER AND DISCLOSE ANY CONFLICTS OF INTEREST. SHOULD THERE BE A CONFLICT OF INTEREST WITH AN ISSUE THE BOARD HAS UNDER CONSIDERATION, THE TRUSTEE WILL BE REQUIRED TO DISCLOSE AND ABSTAIN FROM VOTING AND MAY BE ASKED TO LEAVE THE ROOM WHILE THE DISCUSSION IS TAKING PLACE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THERE IS A COMPENSATION COMMITTEE MADE UP OF TRUSTEES AND THEY USE VARIOUS PUBLISHED AND OTHER INFORMATION TO ARRIVE AT THE FINAL CONTRACT. THE PROCESS IS DOCUMENTED IN BOARD NOTES. THE HEAD OF SCHOOL'S COMPENSATION WILL BE NEWLY CONTRACTED DURING FY 25 AS THE CURRENT CONTRACT RUNS THROUGH FY 25. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AT 1 BROOKWOOD ROAD, MANCHESTER, MA. |