2022-05-13T14:46:09-05:00 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 FRANK J CARNABUCI III HEADMASTER 2128610404 2022-05-13 1 FRANK CARNABUCI III XXX-XX-XXXX DIANA MILLER P01597612 9739949400 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z FRANK J CARNABUCI III 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. 17 15 234 100 0 0 1254103 3737168 27088576 24173422 19932 79102 -55944 33894 28306667 28023586 7218781 8092174 0 0 17037025 17669643 0 0 522266 5993713 5857149 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 580 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 1 234 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 15 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 X MARGARET E LEHMAN CHAIR 10.00 X X 0 0 0 LAURA BEINNER VICE 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 NATASHA SILVER BOARD MEMBER 5.00 X 0 0 0 JUDITH DECANIO BOARD MEMBER 5.00 X 0 0 0 SAGE KELLY 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 0 0 0 LINDA WEINMAN MEMBER AT LARGE 7.00 X 0 0 0 FRANK J CARNABUCI III HEADMASTER - EX OFFICIO 40.00 X X 0 0 0 0 0 0 0 0 1 0 BERNEY SUAREZ 18 EASTWOOD ROAD NORWALK CT 06851 CAR SERVICE 120367 1 54531 2620242 1062395 3737168 TUITION AND FEES 611110 23940655 23940655 ACTIVITY AND LUNCH FEES 611110 232767 232767 24173422 79102 79102 0 54531 29111 -29111 -29111 MISCELLANEOUS 611110 63005 63005 63005 28023586 24173422 0 112996 8092174 8092174 1606697 1401854 160670 44173 12910447 11264458 1291045 354944 450897 393411 45090 12396 1690612 1475071 169061 46480 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 556768 514547 5743 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 54531 29111 54531 54531 29111 29111 -29111 1 MERIT SCHOLARSHIPS 6 216593 NEED-BASED ASSISTANCE 211 7875581 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 1 1 X X X X X 0 0 0 0 0 0 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. 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.