2022-04-25T13:50:02-05:00 2021-06-30 BKD LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2020-07-01 131740455 Horace Mann School % DAVID ROBERTS CFO HORA 7184323400 231 West 246th Street Bronx NY 10471 THOMAS M KELLY HEAD OF SCHOOL 7184323400 2021-09-15 true Thomas Kelly 999009999 Aaron Shapiro Director P01333816 2128674000 3 2020 2022-09-23 18:48:47Z THOMAS KELLY 231 WEST 246TH STREET BRONX NY 10471 193527572 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. 30 30 595 660 0 15341990 25008929 97597005 103169949 1768286 8916293 87895 149777 114795176 137244948 11461222 12270549 0 0 64378706 67778091 360000 144000 2574566 33387295 35781823 109587223 115974463 5207953 21270485 411987049 475824158 164934013 196299550 247053036 279524608 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 101813194 12270549 103169949 HORACE MANN SCHOOL IS AN EDUCATIONAL INSTITUTION CONDUCTING PROGRAMS AT THE NURSERY, LOWER, MIDDLE, AND HIGH SCHOOL LEVELS. DURING THE 2021-2022 SCHOOL YEAR, THE STUDENT BODY CONSISTED OF 1,801 STUDENTS. 101813194 true true false false false false false false false true true true false false true false false true true false true false false true 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 126 0 595 true false false false false false true true false false false false true false X 30 30 false false false false false false false true true false false false true true true true true true true false X DAVID ROBERTS CFO 7184323400 231 WEST 246TH STREET BRONX NY 10471 Thomas Kelly Head of School 60.0 0.0 X 1428491 0 361833 Edward L Sinclair Jr Chief Financial Officer 50.0 0.0 X 638168 0 72506 Canh Oxelson Exec. Dir. College Counseling 40.0 0.0 X 390404 0 86732 Lisa Moreira Dir. Of Inst. Research/Enroll. 40.0 0.0 X 335817 0 117770 Jessica Levenstein Head of Upper Division 40.0 0.0 X 318038 0 110071 Deena Neuwirth Head of Lower Division 40.0 0.0 X 300337 0 118913 Gordon Jensen Director of Facilities 40.0 0.0 X 352448 0 48676 Melissa Parento Director of Development 40.0 0.0 X 282296 0 98059 Adam Kenner Director of Technology 40.0 0.0 X 272275 0 82564 Javaid Khan Head of Middle Division 40.0 0.0 X 272204 0 75250 Glenn Sherratt Director of John Dorr 40.0 0.0 X 297624 0 44902 Marines Arroyo Head of Nursery Division 40.0 0.0 X 231089 0 69750 Laurence Grafstein Chair 8.0 0.0 X X 0 0 0 Matthew Mark Vice-Chair 8.0 0.0 X X 0 0 0 Brian Eizenstat Treasurer 8.0 0.0 X X 0 0 0 Amanda R Salzhauer Secretary 8.0 0.0 X X 0 0 0 Glenn August Trustee 8.0 0.0 X 0 0 0 Michael Bennett Trustee 8.0 0.0 X 0 0 0 Daniel Benton Trustee 8.0 0.0 X 0 0 0 Samantha Cooper Brand Trustee 8.0 0.0 X 0 0 0 Steven C Bussey Trustee 8.0 0.0 X 0 0 0 Jay Eisenhofer Trustee 8.0 0.0 X 0 0 0 Drew Figdor Trustee 8.0 0.0 X 0 0 0 Winston C Fisher Trustee 8.0 0.0 X 0 0 0 Lawrence Otis Graham Trustee (Deceased 2/21) 8.0 0.0 X 0 0 0 Irfan Hussain Trustee 8.0 0.0 X 0 0 0 Michael Klein Trustee 8.0 0.0 X 0 0 0 Justin D Lerer Trustee 8.0 0.0 X 0 0 0 Howard W Lutnick Trustee 8.0 0.0 X 0 0 0 Andrea Madaio Trustee 8.0 0.0 X 0 0 0 Monica M Mandelli Trustee 8.0 0.0 X 0 0 0 Crystal McCrary Trustee 8.0 0.0 X 0 0 0 Avinash Mehrotra Trustee 8.0 0.0 X 0 0 0 Stephen Mong Trustee 8.0 0.0 X 0 0 0 Andrea L Olshan Trustee 8.0 0.0 X 0 0 0 Robert O Owens Trustee 8.0 0.0 X 0 0 0 Michael A Pruzan Trustee 8.0 0.0 X 0 0 0 Elizabeth Ross Trustee 8.0 0.0 X 0 0 0 Thomas Shapiro Trustee 8.0 0.0 X 0 0 0 Vinayak Singh Trustee 8.0 0.0 X 0 0 0 Catherine Goodstein Wallace Trustee 8.0 0.0 X 0 0 0 Mariko Zeitlin Trustee 8.0 0.0 X 0 0 0 Sara Zion Trustee 8.0 0.0 X 0 0 0 5119191 0 1287026 189 false true false HUNTER ROBERTS CONSTRUCTION GROUP 55 WATER STREET NEW YORK NY 10041 CONSTRUCTION 1334244 LUCADAMO AND SONS INC 215 SOUTH THIRTEENTH AVE MT VERNON NY 10550 GENERAL CONTRACTOR 1629576 FLIK INTERNATIONAL CORP PO BOX 417632 BOSTON MA 02241 FOOD SERVICE 3091238 ACCENT MAINTENANCE 151 DIXON AVE AMITYVILLE NY 11701 CLEANING SERVICE 614007 VP BUSES LLC 150 S MACQUESTEN PARKWAY MT VERNON NY 10550 TRANSPORTATION 2297799 32 1213007 1361667 22434255 1387302 25008929 TUITION 611110 99674655 99674655 OTHER FEES 611110 3368430 3368430 AUXILIARY REVENUES 611110 126864 126864 103169949 2325414 2325414 0 0 0 0 0 62696115 56105236 6590879 6590879 6590879 110165 1213007 177388 -67223 -67223 0 0 0 0 0 0 OTHER 900099 217000 217000 217000 137244948 103169949 9066070 0 12270549 12270549 0 0 4362224 3205667 1061636 94921 0 47445398 42993553 3147156 1304689 3851425 3576847 183280 91298 8808904 7729096 818773 261035 3310140 3012227 215159 82754 0 549719 549719 104077 104077 0 144000 144000 113197 113197 3240178 2476685 667789 95704 0 4028337 3323292 652022 53023 1035301 724720 232945 77636 0 4484705 3991387 448471 44847 2661391 2647679 13712 0 275138 249631 25387 120 2078814 2078814 0 9489828 8445947 948983 94898 775860 775860 FOOD SERVICE 2713809 2713809 OTHER 4231469 2373291 1628537 229641 115974463 101813194 11586703 2574566 462630 612498 21472786 19387075 15511658 20380415 775373 365445 0 0 0 0 0 0 92397 82877 320552 321863 283022355 87013253 202523200 196009102 128336481 178472506 42491972 59634360 0 0 0 0 0 558017 411987049 475824158 8249161 8807359 0 0 48965834 59242853 22928184 20885168 0 0 0 0 0 0 40353395 40423261 44437439 66940909 164934013 196299550 X 213805839 238597387 33247197 40927221 247053036 279524608 411987049 475824158 X 21270485 34988140 -23787053 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28741600 273688 7077996 651007 484002 34958275 28498992 737849 558734 623768 430207 28741600 29002813 496256 465652 692849 385013 387867 28498992 27865257 641936 1498526 624868 378038 29002813 26194867 287936 2361760 591744 387562 27865257 1.00000 false false 8538221 8538221 254393025 77723338 176669687 19407194 8889831 10517363 683915 400084 283831 196009102 ALTERNATIVE INVESTMENTS 59634360 F 59634360 0 ACCRUED POSTRETIREMENT BENEFIT 32428665 SETTLEMENT PAYABLE 23250000 ACCRUED RETIREMENT BONUSES 9411617 BOND ISSUANCE PREMIUM 1059349 LEASE LIABILITY 376843 OTHER 414435 66940909 X 159849342 34988140 34988140 124861202 113197 12270549 12383746 137244948 126840717 23250000 23250000 103590717 113197 12270549 12383746 115974463 SCHEDULE D, PART V, LINE 4 THE NET INVESTMENT INCOME GENERATED FROM THE INVESTED ENDOWMENT FUNDS IS USED AT THE RATE OF 4.5% PER YEAR TO SUPPORT THE PROGRAMS AND FACILITIES OF THE SCHOOL. USES INCLUDE FINANCIAL AID, STUDENT ASSISTANCE, SCHOOL LIBRARIES, MAINTENANCE OF FACILITIES AND FACULTY ENRICHMENT. SCHEDULE D, PART XI, LINE 4B FINANCIAL AID: $12,270,549 SCHEDULE D, PART XII, LINE 2d Legal Settlement: $23,250,000 Schedule D, Part XII, Line 4b FINANCIAL AID: $12,270,549 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 3 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 Investments 59634360 59634360 59634360 true false true false false false X X X X X X true CCS FUNDRAISING CAMPAIGN MANAGEMENT false 9937865 144000 9793865 9937865 144000 9793865 NY PA Benefit 1177846 1093076 84770 155117 11275 7759 Alumni Council 121350 119931 1419 1 18244 18244 3237 1317440 1213007 104433 155117 11275 10996 177388 -72955 true FINANCIAL AID 278 12270549 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 278 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 1071472 250000 107019 361833 1790324 Edward L Sinclair Jr Chief Financial Officer 568270 5000 64898 28500 44006 710674 Jessica Levenstein Head of Upper Division 312092 5000 946 28500 81571 428109 Deena Neuwirth Head of Lower Division 294414 5000 923 28500 90413 419250 Glenn Sherratt Director of John Dorr 294379 2500 745 23426 21476 342526 Javaid Khan Head of Middle Division 267204 5000 27641 47609 347454 Marines Arroyo Head of Nursery Division 227902 2500 687 23543 46207 300839 Canh Oxelson Exec. Dir. College Counseling 385404 5000 28500 58232 477136 Gordon Jensen Director of Facilities 322715 5000 24733 28500 20176 401124 Lisa Moreira Dir. Of Inst. Research/Enroll. 309257 5000 21560 26928 90842 453587 Melissa Parento Director of Development 277403 4000 893 28146 69913 380355 Adam Kenner Director of Technology 266395 5000 880 27901 54663 354839 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 2020. 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 17328158 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 37 1198102 SELLING PRICE X AUCTION ITEMS 273 173445 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 2020 FOR FISCAL-YEAR 2021 AND SUBSEQUENTLY THE PROCESS WAS PERFORMED IN MAY 2021 FOR FISCAL-YEAR 2022. ADDITIONALLY, IN MAY 2019, THE SCHOOL HIRED 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 2020 FOR FISCAL-YEAR 2021 AND SUBSEQUENTLY THE PROCESS WAS PERFORMED IN MAY 2021 FOR FISCAL-YEAR 2022 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 Actuarial gain/loss: $661,795 Postretirement interest cost: -$1,198,848 Legal Settlement: -$23,250,000 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