2025-05-12T23:04:53-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-07-01 135562983 THE CITY AND COUNTRY SCHOOL INC CITY 2122427802 146 WEST 13TH STREET NEW YORK NY 10011 MIKE JACKSON DIRECTOR OF FINANCE 2122427802 2025-05-12 1 1 MELISSA MODELSON P01603524 9143818900 2025-05-12 2023 2025-03-06 01:10:19Z FRANK PATTI 146 WEST 13TH STREET NEW YORK NY 10011 26253654 0 X WWW.CITYANDCOUNTRY.ORG X 1914 NY TO PROVIDE FOR THE EDUCATIONAL NEEDS OF CHILDREN FROM NURSERY THROUGH EIGHTH GRADE. 19 12 160 100 0 0 3616255 5003391 17973592 19074151 639906 787773 -28651 -5434 22201102 24859881 3560582 3642446 0 0 13077587 14641997 24000 0 602747 6393721 5757834 23055890 24042277 -854788 817604 52016974 55324662 19489139 20079182 32527835 35245480 SEE SCHEDULE O. 0 0 18124431 3642446 19074151 CITY AND COUNTRY SCHOOL IS AN INDEPENDENT SCHOOL LOCATED IN NEW YORK CITY. THE SCHOOL PROVIDES FOR THE EDUCATIONAL NEEDS FOR CHILDREN AGES 2-13. BELIEVING THAT EDUCATION IS FUNDAMENTALLY A SOCIAL PROCESS, THE SCHOOL STRIVES TO CREATE A VITAL SCHOOL COMMUNITY THAT SUPPORTS CHILDREN'S INNATE PASSION FOR LEARNING WHILE ALSO EXPANDING THEIR UNDERSTANDING OF COMMUNITIES AND CULTURES THAT EXIST BEYOND SCHOOL AND HOME. THE SCHOOL PROVIDED SERVICES TO 348 STUDENTS IN THE 2023 - 2024 SCHOOL YEAR. 18124431 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 56 0 160 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X MIKE JACKSON 2122427802 146 WEST 13TH STREET NEW YORK NY 10011 X FRANK PATTI PRINCIPAL 40.00 X X 239677 0 34779 JOSH CENDER CHAIR 10.00 X X 0 0 0 KATE BOSTOCK-SHEFFERMAN VICE CHAIR 9.00 X X 0 0 0 TODD TRILLER TREASURER 4.00 X X 0 0 0 TRACEY MUMFORD SECRETARY 1.00 X X 0 0 0 NICOLE ENGLISH TRUSTEE 1.00 X 0 0 0 SHEELAH FEINBERG TRUSTEE 1.00 X 0 0 0 KEVIN GILLESPIE TRUSTEE 1.00 X 0 0 0 AZ JENKINS TRUSTEE 1.00 X 0 0 0 SUSAN KANE TRUSTEE 1.00 X 0 0 0 MEGAN LAU TEACHER TRUSTEE 40.00 X 79585 0 23893 BARRY MUNGER TRUSTEE 4.00 X 0 0 0 CATERINA PETERS TRUSTEE 1.00 X 0 0 0 SABRINA RUDIN TRUSTEE 1.00 X 0 0 0 JENNIFER SAGE TRUSTEE 7.00 X 0 0 0 TYLER TARNOWICZ TEACHER TRUSTEE 40.00 X 74583 0 17889 THANH TRAN TRUSTEE 1.00 X 0 0 0 CRYSTAL WALD TRUSTEE 1.00 X 0 0 0 ADAM WINKEL TRUSTEE 1.00 X 0 0 0 MINDY N SCHEFEN DIR OF FINANCE & OPERATIONS, THRU SEPT. 2023 40.00 X 407861 0 228888 MIKE JACKSON DIRECTOR OF FINANCE 40.00 X 51969 0 2425 GIRISH THADHANI CONTROLLER 40.00 X 203440 0 27855 ELISE BAUER DIRECTOR OF ADMISSIONS 40.00 X 182040 0 36551 JANE CLARKE DIRECTOR OF LOWER SCHOOL 40.00 X 182104 0 50646 KAREN BRANDT DIRECTOR OF MIDDLE/UPPER SCHOOL 40.00 X 189458 0 45609 CHRISTINA HULTHOLM DIR OF COMMUNICATIONS, THRU DEC 2023 40.00 X 163175 0 24006 SCOTT MORAN FORMER PRINCIPAL, THRU JUNE 2023 10.00 X 308805 0 40032 2082697 0 532573 29 1 1 0 PAWLEY INTERIOR CONTRACTING INC 336 EAST 94TH ST NEW YORK NY 10128 CONSTRUCTION SERVICES 1065782 ELIOR CTY LLC 120 BROADWAY SUITE 1020 NEW YORK NY 10271 KITCHEN SERVICES 657067 FOX ROTHSCHILD LLP PO BOX 931646 ATLANTA GA 31193 LEGAL SERVICES 323123 ALLIANCE SECURITY 318 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 CLEANING SERVICES 320078 NORTHERN BAY CONTRACTORS INC 9-15 38TH AVENUE LONG ISLAND CITY NY 11101 CONSTRUCTION SERVICES 243624 11 275360 254237 4473794 21457 5003391 TUITION AND FEES 611110 18411075 18411075 AUXILIARY SERVICES 611110 617248 617248 PARENTS ASSOC EVENTS 611110 45828 45828 19074151 787760 787760 142 142 2250 0 2250 2250 2250 1211779 1211766 13 13 13 98230 275360 168088 -69858 -69858 14994 13919 1075 1075 INSURANCE REBATES 900099 35288 35288 OTHER INCOME 900099 25669 25669 60957 24859881 19074151 0 782339 3642446 3642446 1639032 290136 1291896 57000 183700 8521 175179 9967190 7900404 1662548 404238 567704 458086 86499 23119 1351120 1093649 224608 32863 933251 589773 309933 33545 336754 336754 83000 83000 1606400 1094849 489558 21993 33527 33527 196193 130879 54890 10424 273708 81405 191839 464 1080576 971198 105084 4294 80526 77617 2599 310 138209 53568 82979 1662 1249320 1195474 43976 9870 100525 100525 INSTRUCTIONAL & AUXILIA 519518 519518 MISCELLANEOUS EXPENSE 41340 16908 21467 2965 MEMBERSHIP DUES 18238 18238 24042277 18124431 5315099 602747 4010910 6604336 11632696 11229912 705608 227360 98184 201720 38969019 16213897 22698146 22755122 11432081 13357199 1439349 949013 52016974 55324662 1319747 859345 6361285 8529886 10424847 9778806 1383260 911145 19489139 20079182 X 25325992 27773291 7201843 7472189 32527835 35245480 52016974 55324662 817604 1900041 0 X X 0 1 X 1 0 X 1959124 5765069 5061793 3616255 5003391 21405632 1959124 5765069 5061793 3616255 5003391 21405632 3917020 17488612 322583 205380 226250 646026 787902 2188141 93153 56875 61415 70877 60957 343277 23937050 87113587 0.73060 0.76170 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE REBATES - 2019 AMOUNT: $ 54,979. 2020 AMOUNT: $ 49,627. 2021 AMOUNT: $ 42,976. 2022 AMOUNT: $ 27,846. 2023 AMOUNT: $ 35,288. OTHER INCOME - 2019 AMOUNT: $ 7,027. 2020 AMOUNT: $ 6,662. 2021 AMOUNT: $ 5,919. 2022 AMOUNT: $ 22,875. 2023 AMOUNT: $ 11,585. IRS REFUND - 2019 AMOUNT: $ 31,147. 2020 AMOUNT: $ 586. APPLICATION FEES - 2021 AMOUNT: $ 9,900. 2023 AMOUNT: $ 14,084. LATE FEES - 2021 AMOUNT: $ 2,620. NYS UNCLAIMED FUNDS - 2022 AMOUNT: $ 20,156. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11780874 51500 2227358 30000 14029732 10235132 51500 1524242 30000 11780874 11406312 41600 -1182780 30000 10235132 8930788 36919 2468605 30000 11406312 8319003 316360 325425 30000 8930788 0.47280 0.47850 0.04870 0 0 5152000 5152000 31399772 14075062 17324710 188060 150291 37769 2229187 1988544 240643 22755122 LEASE LIABILITIES 911145 911145 X 23261282 1900041 13919 1913960 21347322 3512559 3512559 24859881 20543637 13919 13919 20529718 3512559 3512559 24042277 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF FOUR ENDOWMENT FUNDS WHOSE ASSETS ARE TO BE HELD IN PERPETUITY. THE INCOME FROM THE ASSETS CAN BE USED TO SUPPORT THE SCHOOL'S GENERAL ACTIVITIES. PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS REPORTED ON PART VIII, LINE 10B 13,919. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID EXPENSES TO PART IX 3,512,559. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS REPORTED ON PART VIII, LINE 10B 13,919. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID EXPENSES TO PART IX 3,512,559. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 CITY AND COUNTRY SCHOOL ASSUMES AN ONGOING RESPONSIBILITY TO REFLECT THE DIVERSITY INHERENT IN NEW YORK CITY. WITH FAMILY AS THE PRIMARY SOURCE OF TRADITIONS AND VALUES, TEACHERS HELP CHILDREN APPRECIATE THEIR PERSONAL BACKGROUNDS AND IDENTITIES, WHILE ACCEPTING AND APPRECIATING THOSE OF OTHERS. THE SCHOOL IS PART OF THE INDEPENDENT SCHOOL ADMISSION ASSOCIATION OF GREATER NEW YORK (ISAAGNY). ISSAGNY PLACES A NON-DISCRIMINATION POLICY AD IN THE NEW YORK TIMES EACH YEAR ON BEHALF OF ALL ITS MEMBERS. THE SCHOOL'S NON-DISCRIMINATION POLICY CAN ALSO BE FOUND ON THE SCHOOL'S HOMEPAGE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED REIMBURSEMENTS FROM THE NYS EDUCATION DEPARTMENT FOR SAFETY EQUIPMENT, MATHEMATICS, SCIENCE, AND TECHNOLOGY TEACHERS, AND FOR STATE MANDATES MET IN THE PRIOR SCHOOL YEAR. BENEFIT 373590 275360 98230 94187 47812 528 25561 373590 275360 98230 94187 47812 528 25561 168088 -69858 1 FINANCIAL AID FOR STUDENTS - TUITION 80 3395150 FINANCIAL AID FOR STUDENTS - AUXILIARY PROGRAMS 62 117409 NON-TUITION FINANCIAL AID FOR STUDENTS 35 129887 PART I, LINE 2: CITY AND COUNTRY SCHOOL AWARDS FINANCIAL AID TO STUDENTS BASED ON NEED. THE FINANCIAL AID IS A REDUCTION OF THE TUITION CHARGE OR AUXILIARY PROGRAM FEES DURING THE ACADEMIC YEAR. FAMILIES APPLYING FOR FINANCIAL AID SUBMIT AN APPLICATION VIA SSS (SCHOOL AND STUDENT SERVICES) BY NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS). SSS PERFORMS AN ANALYSIS OF INCOME, ASSETS, AND LIABILITIES IN AN EFFORT TO DETERMINE AN ESTIMATED AMOUNT THAT THEY BELIEVE THE FAMILY CAN AFFORD TO PAY FOR AN INDEPENDENT EDUCATION. THIS DATA IS COMPILED AND REVIEWED BY THE FINANCIAL AID COMMITTEE ALONG WITH SUPPORTING DOCUMENTATION TO DETERMINE THE AMOUNT OF FINANCIAL AID. X 0 0 X X X X 1 0 0 0 0 0 0 1 0 MINDY N SCHEFEN DIR OF FINANCE & OPERATIONS, THRU SEPT. 2023 170112 0 13000 0 224749 0 216940 0 11948 0 636749 0 0 0 SCOTT MORAN FORMER PRINCIPAL, THRU JUNE 2023 243236 0 0 0 65569 0 18300 0 21732 0 348837 0 0 0 FRANK PATTI PRINCIPAL 215823 0 0 0 23854 0 11500 0 23279 0 274456 0 0 0 KAREN BRANDT DIRECTOR OF MIDDLE/UPPER SCHOOL 178242 0 10000 0 1216 0 15437 0 30172 0 235067 0 0 0 JANE CLARKE DIRECTOR OF LOWER SCHOOL 164038 0 13000 0 5066 0 18170 0 32476 0 232750 0 0 0 GIRISH THADHANI CONTROLLER 170374 0 9000 0 24066 0 13924 0 13931 0 231295 0 0 0 ELISE BAUER DIRECTOR OF ADMISSIONS 170899 0 10000 0 1141 0 17681 0 18870 0 218591 0 0 0 CHRISTINA HULTHOLM DIR OF COMMUNICATIONS, THRU DEC 2023 155105 0 7500 0 570 0 8075 0 15931 0 187181 0 0 0 PART I, LINE 1A THE FORMER PRINCIPAL OF THE ORGANIZATION, SCOTT MORAN, RECEIVED A TAXABLE HOUSING ALLOWANCE OF $25,000. PART I, LINE 4A MINDY SCHEFEN DIRECTOR OF FINANCE AND OPERATIONS THRU 9/30/23 RECEIVED A SEVERANCE PAYMENT OF $67,115. PART I, LINE 7 CERTAIN INDIVIDUALS RECEIVED A DISCRETIONARY BONUS DURING THE YEAR REPORTED IN THEIR 2023 W-2. PART II: PART II, LINE 1(B)(II) - MINDY SCHEFEN DIRECTOR OF FINANCE AND OPERATIONS THRU 9/30/23 HAD THE FOLLOWING IN OTHER REPORTABLE COMPENSATION: SEVERANCE PAYMENT OF $67,115 VACATION PAYOUT OF $24,781 EMPLOYEE 457(B) PLAN CONTRIBUTION OF $22,500 EMPLOYEE 457(B) PLAN DISTRIBUTION OF $108,957 OTHER REPORTABLE FRINGE BENEFITS OF $1,396 PART II, LINE 1(C) - MINDY SCHEFEN DIRECTOR OF FINANCE AND OPERATIONS THRU 9/30/23 HAD THE FOLLOWING IN RETIREMENT AND OTHER DEFERRED COMPENSATION: EMPLOYER CONTRIBUTIONS TO 403(B) PLAN OF $15,596 SEVERANCE NOT PAID WITHIN 2.5 MONTHS AFTER YEAR-END OF $201,344 PART II, LINE 2(B)(I) - THE FORMER PRINCIPAL OF THE ORGANIZATION THRU JUNE 2023, SCOTT MORAN, HAD THE FOLLOWING IN BASE COMPENSATION: BASE COMPENSATION FROM 1/1/2023- 6/30/2023 OF $169,469 CONSULTING SERVICES FROM 7/1/2023-12/31/2023 OF $73,767 PART II, LINE 2(B)(III) - THE FORMER PRINCIPAL OF THE ORGANIZATION THRU JUNE 2023, SCOTT MORAN, HAD THE FOLLOWING IN OTHER REPORTABLE COMPENSATION: TAXABLE HOUSING ALLOWANCE OF $25,000 VACATION PAYOUT OF $17,597 EMPLOYER 457(B) PLAN CONTRIBUTION OF $22,500 OTHER REPORTABLE FRINGE BENEFITS OF $472 A INDUSTRIAL DEVELOPMENT AUTHORITY OF PHOENIX ARIZONA 522038405 000000000 2020-04-01 13134852 REFI ACQUISITION, CONSTRUCTION, IMPROVEMENT & EQUIPPING FACILITIES 2013 0 0 0 A 3234318 13134852 13134852 2013 1 0 1 1 A 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 132550 FINANCIAL AID FOR STUDENTS - TUITION TUITION DISCOUNT 10400 FINANCIAL AID FOR STUDENTS - OTHER NON-TUITION FINANCIAL AID OTHER NON-TUTION FINANCIAL AID 4930 FINANCIAL AID FOR STUDENTS - AUXILIARY PROGRAMS AUXILIARY PROGRAM FEE DISCOUNT SAGE AND COOMBE ARCHITECTS TRUSTEE OWNS MORE THAN 35% OF THE COMPANY 103563 ARCHITECT SERVICES 0 JENNIFER MARCK MORAN FORMER TRUSTEE SPOUSE 12975 ARCHIVE CONSULTING SERVICES 0 FORM 990, PART III, LINE 1: TO CREATE A VITAL SCHOOL COMMUNITY THAT SUPPORTS THE CHILDREN'S INNATE PASSION FOR LEARNING WHILE ALSO EXPANDING THEIR UNDERSTANDING OF COMMUNITIES AND CULTURES THAT EXIST BEYOND SCHOOL AND HOME; BY POSTING QUESTIONS THAT ELICIT IMAGINATIVE THINKING, PROBLEM-SOLVING AND DECISION-MAKING IN PURSUIT OF A DEEPER PERSPECTIVE, AND IN THE PARTNERSHIP OF LEARNING AMONG CHILDREN AND TEACHERS, TO LIVE COMMUNITY THROUGH PURPOSEFUL EXPERIENCES THAT FOSTER RESPONSIBILITY, COOPERATION, ACTIVE PARTICIPATION, CARE, AND RESPECT QUALITIES NECESSARY TO THE LIFE OF A DEMOCRATIC SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED AND APPROVED BY THE AUDIT AND RISK COMMITTEE. AFTER APPROVAL FROM THE AUDIT AND RISK COMMITTEE, A COPY OF THE RETURN IS MADE AVAILABLE TO THE FULL BOARD PRIOR TO FILING, HOWEVER SCHEDULE B IS REDACTED TO PROTECT DONOR PRIVACY. ANY REQUIRED EDITS WERE COMMUNICATED TO MANAGEMENT AND REFLECTED IN THE FINAL RETURN FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES, COMMITTEE MEMBERS, AND SENIOR STAFF ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. A TRUSTEE OR COMMITTEE MEMBER HAVING INTEREST IN A CONTRACT OR OTHER TRANSACTION COMING BEFORE THE BOARD FOR AUTHORIZATION, APPROVAL, CONSIDERATION OR RATIFICATION SHALL GIVE PROMPT, FULL AND FRANK DISCLOSURE OF THEIR INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. UPON SUCH DISCLOSURE, IT SHALL BE PRESENTED TO THE BOARD. THE BOARD SHALL DETERMINE, AT SUCH TIME AS THE DISCLOSURE IS MADE TO THAT BODY, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR COULD REASONABLY BE CONSTRUED TO EXIST. IT SHALL BE THE RESPONSIBILITY OF THE PRINCIPAL AND DIRECTOR OF FINANCE TO MAKE APPROPRIATE INQUIRY CONCERNING ANY SUBSTANTIAL FINANCIAL INTEREST. SUCH TRUSTEE OR COMMITTEE MEMBER MAY NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING WHEREIN THE CONTRACT OR TRANSACTION IS UNDER DISCUSSION OR IS BEING ACTED UPON. FORM 990, PART VI, SECTION B, LINE 15 HEAD OF SCHOOL COMPENSATION IS DETERMINED ANNUALLY BASED ON A BOARD REVIEW PROCESS LED BY THE BOARD CHAIR, WITH CONSULTATION FROM THE EXECUTIVE COMMITTEE (WHICH INCLUDES THE HEAD OF THE COMMITTEE ON TRUSTEES, AS SPECIFIED IN C&C'S BYLAWS). COMPENSATION IS BASED ON A FORMAL, ANNUAL GOAL-SETTING AND REVIEW PROCESS. THE SCHOOL USES COMPARATIVE DATA TO HELP ENSURE THAT COMPENSATION REMAINS FAIR AND COMPETITIVE. THE HEAD OF SCHOOL'S COMPENSATION IS DOCUMENTED IN HIS EMPLOYEE CONTRACT. THE SCHOOL'S PRINCIPAL APPROVES ALL OTHER EMPLOYEE BASE SALARY, SUBJECT TO THE REVIEW AND APPROVAL OF THE BOARD DURING THE ANNUAL BUDGETING PROCESS IN WHICH THE OVERALL SALARY INCREASE IS FIXED. THE PRINCIPAL OF THE SCHOOL UTILIZES SURVEY DATA AND TAKES INTO ACCOUNT LENGTH OF SERVICE AND PERFORMANCE WHEN SETTING COMPENSATION FOR NON-UNION EMPLOYEES. UNION EMPLOYEES ARE PAID IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT. THE COMPENSATION PROCESS OCCURS ANNUALLY. THIS PROCESS WAS LAST COMPLETE IN JUNE OF 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VII: SCOTT MORAN, MEGAN LAU, AND TYLER TARNOWICZ ARE REPORTING COMPENSATION IN PART VII AND SCHEDULE J (AS APPLICABLE) FOR SERVICES RENDERED TO THE SCHOOL AS AN EMPLOYEE OR A CONSULTANT. NONE OF THE INDIVIDUALS REPORTED ARE RECEIVING COMPENSATION FOR SERVING AS A TRUSTEE OF THE BOARD. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CAROLINE PRATT CENTER LLC 146 WEST 13TH STREET NEW YORK NY 10011 934836019 PROGRESSIVE EDUCATION AND TRAINING DE 1000 237160 THE CITY AND COUNTRY SCHOOL