2021-02-17T12:39:50-06:00 2020-06-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-07-01 132663331 Village Community School % LESLIE JOHNSON VILL 2126915146 272 West 10th Street new york NY 10014 LESLIE JOHNSON DIR. OF FINANCE & Op 2126915146 2021-02-15 true WILLIAM EPSTEIN P01307171 2129498700 2019 2022-09-23 18:48:47Z LESLIE JOHNSON 272 West 10th Street new york NY 10014 25242934 false X www.vcsnyc.org X 1970 NY VCS develops self-motivated students who value the challenging and rewarding process of learning as an integral part of life. 17 13 141 150 0 0 2907136 2040624 17342294 17327916 597116 771852 94064 62440 20940610 20202832 2940050 2779215 0 0 11481325 11281524 0 0 971391 4351555 4361930 18772930 18422669 2167680 1780163 46652896 71439499 12841621 35528480 33811275 35911019 X SINCE ITS FOUNDING IN 1970, VILLAGE COMMUNITY SCHOOL'S GOAL HAS BEEN TO DEVELOP SELF-MOTIVATED STUDENTS WHO VIEW LEARNING AS AN EXCITING AND REWARDING PROCESS THAT WILL CONTINUE THROUGHOUT THEIR LIVES. WE STRIVE TO BE A DIVERSE COMMUNITY WHERE EQUITY, JUSTICE AND EXCELLENCE ARE INDEPENDENT, AND CHILDREN BECOME EFFECTIVE CITIZEN, WITH THE ABILITY TO MAKE MEANINGFUL CONTRIBUTIONS. false false 14587848 2779215 17327916 THE SCHOOL PROVIDED EDUCATION TO Approximately 350 STUDENTS FROM KINDERGARTEN THROUGH EIGHTH GRADE. 14587848 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true true true false false false false false false true false false false true false false false false false false false false true 77 0 141 true false false false false false false false false false false false false X 17 13 false false false false true false true true true false false true true true true true true true true false X LESLIE JOHNSON 2126915146 272 WEST 10TH STREET new york NY 10014 EVE KLEGER CO-HEAD OF SCHOOL(Thru 9/2019) 50.0 0.0 X X 442018 0 40003 CONNIE SOPIC DIRECTOR OF ADVANCEMENT 45.0 0.0 X 335439 0 43132 DENISE FRAZIER CO-HEAD OF SCHOOL/BOARD MEMBER 50.0 0.0 X X 333619 0 41393 LESLIE JOHNSON DIRECTOR OF FINANCE & Op. 50.0 0.0 X 256023 0 37093 RUBEN PARRA DEAN OF STUDENTS 45.0 0.0 X 209470 0 40793 JESSICA ROMERO DEAN OF FACULTY 45.0 0.0 X 202282 0 43676 MELISSA GORDON SCHOOL PSYCHOLOGIST 40.0 0.0 X 163985 0 39534 JILL KAPLAN-GROSS DIRECTOR OF TECHNOLOGY 40.0 0.0 X 147305 0 30353 MAYA MEMLING DIR. HIGH SCHOOL PLACEMENT 32.0 0.0 X 130742 0 14082 JAMES SAMUELS BOARD MEMBER / STAFF MEMBER 40.0 0.0 X 88982 0 29261 ALISON WIGGINS BOARD MEMBER / STAFF MEMBER 40.0 0.0 X 78300 0 21458 CHRISTOPHER KIPLOK BOARD CHAIR 4.0 0.0 X X 0 0 0 JIM TAYLOR BOARD VICE CHAIR 1.5 0.0 X X 0 0 0 THOMAS NAKIOS TREASURER 4.0 0.0 X X 0 0 0 norma katz SECRETARY 1.5 0.0 X X 0 0 0 DAVID BROSER BOARD MEMBER 1.5 0.0 X 0 0 0 EUNU CHUN BOARD MEMBER 1.5 0.0 X 0 0 0 DINKAR JETLEY BOARD MEMBER 1.5 0.0 X 0 0 0 MARION HOWARD BOARD MEMBER 1.5 0.0 X 0 0 0 THOMAS NOVEMBRE BOARD MEMBER 1.5 0.0 X 0 0 0 JIYEUN LEE BOARD MEMBER 1.5 0.0 X 0 0 0 PRAVEEN SAXENA BOARD MEMBER 1.5 0.0 X 0 0 0 CRAIG SCHLANGER BOARD MEMBER 1.5 0.0 X 0 0 0 STEVE SKULNIK BOARD MEMBER 1.5 0.0 X 0 0 0 ANNIE TIRSCHWELL BOARD MEMBER 1.5 0.0 X 0 0 0 2388165 0 380778 17 false true false Marvel Architects 145 Hudson Street NEW YORK NY 10013 Architects 1064328 Macro Consultants LLC 1040 Ave of the Americas NEW YORK NY 10018 project management 344706 Hawkins Delafield Wood LLP 250 Greenwich Street NEW YORK NY 10007 legal 139500 EisnerAmper LLP PO BOX 360635 PITTSBURGH PA 15251 ACCOUNTING 152000 4 185662 1854962 340955 2040624 STUDENT TUITION AND FEES 611710 16943715 16943715 ANCILLARY SERVICES 611710 384201 384201 17327916 775918 775918 0 0 39540 47522 -7982 0 -7982 -7982 4961269 4965335 -4066 -4066 -4066 0 0 0 0 0 0 32069 27245 4824 4824 COMMUNITY EVENT 900099 15005 15005 MISCELLANEOUS 900099 50593 50593 65598 20202832 17393514 768694 0 2779215 2779215 0 0 1692981 555326 662163 475492 0 7180897 6710899 423127 46871 461889 373310 62508 26071 1415646 1138261 195743 81642 530111 428449 71740 29922 0 102725 102725 133954 133954 0 0 22207 22207 452507 99709 350914 1884 109318 109318 603577 385797 125862 91918 377970 168855 159822 49293 0 664344 543741 84379 36224 13566 11898 56 1612 0 61772 59880 697 1195 171328 171328 0 948750 771735 121065 55950 196565 131411 55685 9469 LUNCH PROGRAM 343828 343828 MISC. EXPENSES 159519 85534 10137 63848 18422669 14587848 2863430 971391 3624716 8325884 1681412 19935463 3315792 1834608 28114 54214 0 0 0 0 24638 1721 0 0 223004 114079 30712594 11391064 12538431 19321530 25180630 21836360 0 0 0 0 0 0 36159 15640 46652896 71439499 1330199 3130103 0 0 7959085 8116453 0 20422238 0 0 0 0 3286737 1660879 265600 2198807 0 0 12841621 35528480 X 26122480 27891120 7688795 8019899 33811275 35911019 46652896 71439499 X 1780163 384535 -64954 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7417728 596836 283723 247512 8050775 6832269 339700 469100 223341 7417728 6210457 433870 431680 243738 6832269 5229955 529600 588699 137797 6210457 5224392 2750 25888 23075 5229955 0.70420 0.29470 0.00110 false false false 500661 500661 17971470 10718700 7252770 1316920 672364 644556 10923543 10923543 19321530 0 0 X 17833467 384535 384535 17448932 22207 2731693 2753900 20202832 15733723 112476 112476 15621247 22207 2779215 2801422 18422669 Form 990, Schdule D, Part V, Line 4 THE SCHOOL'S ENDOWMENT CONSISTS OF BOTH INDIVIDUAL DONOR-RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENT. THE ENDOWMENT FUNDS OF THE SCHOOL ARE INTENDED TO BE USED TO SUPPORT ITS LONG-TERM MISSION. FORM 990, SCHEDULE D, PART X, LINE 2 The School is subject to the provisions of the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the School's general tax-exempt status, ASC Topic 740 has not had, and is not expected to have, a material impact on the School's financial statements. Form 990, Schedule D, Part XI, Line 4b AMOUNT REPRESENTS SCHoLARSHIPS / TUITION ASSISTANCE TOTALING $2,779,215 and rental expenses relating to rental income totaling ($47,522) WHICH WERE NET with revenues/(expenses) FOR FINANCIAL REPORTING PURPOSES. Form 990, Schedule D, Part XII, Line 2d Amount includes rental expenses relating to rental income totaling $47,522 and LOSS ON UNCOLLECTIBLE PLEDGES OF $64,954. form 990, schedule d, part XII, line 4b AMOUNT REPRESENTS SCHoLARSHIPS / TUITION ASSISTANCE TOTALING $2,779,215 WHICH WERE net with revenues FOR FINANCIAL REPORTING PURPOSES. true true true true true true true false false false false false false false false true false true FORM 990, SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE AND PRINTED IN ADMISSIONS BROCHURES. FORM 990, SCHEDULE E, PART I, LINE 6A THE SCHOOL RECEIVES AN APPROPRIATION FROM THE NEW YORK STATE DEPARTMENT OF EDUCATION UNDER THE comprehensive attendance policy AND MANDATED SERVICES PROGRAM. true Tuition Scholarships 73 2701230 FMV Tuition reduction Ancillary programs scholarships 84 77985 FMV scholarships PART I, LINE 2 THESE AWARDS ARE BASED ON FINANCIAL NEED. EACH APPLICANT COMPLETES AN APPLICATION WITH Tuition Aid Data Services ("TADS"), A FINANCIAL AID ASSESSMENT ORGANIZATION THAT PROVIDES RECOMMENDATIONS TO THE SCHOOL BASED ON ANALYSIS OF THE APPLICANTS ASSETS, DEBTS, AND DISPOSABLE INCOME AVAILABLE FOR TUITION. THE DECISION TO AWARD IS DETERMINED BY THE TUITION ASSISTANCE COMMITTEE. SCHOLARSHIPS ARE REVIEWED ON AN ANNUAL BASIS AND GRANTED VIA DIRECT CREDIT TOWARDS GROSS TUITION OR PROGRAM FEES, AS APPLICABLE. X X X X X false false false false false false false false false EVE KLEGER CO-HEAD OF SCHOOL(Thru 9/2019) 442018 0 0 0 0 0 25200 0 14803 0 482021 0 0 0 CONNIE SOPIC DIRECTOR OF ADVANCEMENT 335439 0 0 0 0 0 25200 0 17932 0 378571 0 0 0 DENISE FRAZIER CO-HEAD OF SCHOOL/BOARD MEMBER 333619 0 0 0 0 0 25200 0 16193 0 375012 0 0 0 LESLIE JOHNSON DIRECTOR OF FINANCE & Op. 256023 0 0 0 0 0 11812 0 25281 0 293116 0 0 0 RUBEN PARRA DEAN OF STUDENTS 209470 0 0 0 0 0 19765 0 21028 0 250263 0 0 0 JESSICA ROMERO DEAN OF FACULTY 202282 0 0 0 0 0 19765 0 23911 0 245958 0 0 0 MELISSA GORDON SCHOOL PSYCHOLOGIST 163985 0 0 0 0 0 16000 0 23534 0 203519 0 0 0 JILL KAPLAN-GROSS DIRECTOR OF TECHNOLOGY 147305 0 0 0 0 0 14285 0 16068 0 177658 0 0 0 Form 990, Schedule J, Part I, Line 3 COMPENSATION: A SUBCOMMITTEE OF THE BOARD OF TRUSTEES DETERMINES THE ANNUAL COMPENSATION FOR THE HEAD OF THE SCHOOL. A Compensation Committee comprised of Staff and Board members recommends to the Board an overall percentage for compensation increases. The committee then allocates to the Salary Scale for teaching staff. THE HEAD OF THE SCHOOL DETERMINES SALARIES FOR non-teaching staff within the overall increase approved. SALARIES ARE DETERMINED BASED ON PUBLISHED COMPARABLE SALARY INFORMATION FOR SIMILAR SCHOOLS IN THE AREA. A BUILD NYC RESOURCE CORPORATION 454040561 2020-10-03 21000000 bond repayment/school expansion false false false A 3425000 0 21000000 19935463 0 0 577762 0 0 0 0 0 true false true true A false false false false 0 false false false true A false false false false false false 0 false 0 false true A true See supp information Board of trustees members 103740 grants financial aid Form 990, Schedule L, Part III, Line 1 AS PART OF the School'S EFFORTS TO SUPPORT ECONOMIC DIVERSITY AND TO PROVIDE ASSISTANCE TO ANY AND ALL COMMUNITY MEMBERS WITH DEMONSTRATED NEED, DURING THE 19-20 SCHOOL YEAR, the school provided an aggregate OF $103,740 IN FINANCIAL AID TO two board of trustees members. X 11 340955 FMV false true true Part I line 32A THE SCHOOL USES A THIRD PARTY BROKER TO SELL DONATED SECURITIES. FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: SINCE ITS FOUNDING IN 1970, VILLAGE COMMUNITY SCHOOL'S GOAL HAS BEEN TO DEVELOP SELF-MOTIVATED STUDENTS WHO VIEW LEARNING AS AN EXCITING AND REWARDING PROCESS THAT WILL CONTINUE THROUGHOUT THEIR LIVES. WE STRIVE TO BE A DIVERSE COMMUNITY WHERE EQUITY, JUSTICE AND EXCELLENCE ARE INTERDEPENDENT, AND CHILDREN BECOME EFFECTIVE CITIZENS, WITH THE ABILITY TO MAKE MEANINGFUL CONTRIBUTIONS. ForM 990, PART VI, SECTION A, LINE 6 Membership: CURRENT PARENTS AND STAFF OF THE SCHOOL AND CURRENT BOARD MEMBERS ARE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B Governance decisions: MEMBERSHIP APPROVAL IS REQUIRED FOR AMENDMENTS TO THE BY-LAWS; EACH FAMILY AND EACH STAFF MEMBER HAVE ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B Review of the Form 990: The form 990 is distributed to a subcommittee of the full board of trustees for review and then the reviewed 990 is distributed to the full board for approval prior to filing with the internal revenue service. ForM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTED ANNUALLY FOR COMPLETION TO ALL TRUSTEES and OFFICERS AND ARE RETURNED IN A TIMELY MANNER. ForM 990, PART VI, SECTION B, LINE 15 Executive compensation: THE HEAD OF SCHOOL'S SALARY IS DETERMINED BY A SUBCOMMITTEE OF THE BOARD HEADED BY THE CHAIR OF THE BOARD OF TRUSTEES. COMPARABLES FROM National Association of Independent Schools National Business Officers Association, AND 990'S ARE RESEARCHED FOR ALL SENIOR POSITIONS AND THEY ARE REVIEWED BY THE HEAD OF SCHOOL AND DISCUSSED WITH THE CHAIR. THE DIRECTOR OF FINANCE MAINTAINS A FILE EACH YEAR. THE HEAD OF SCHOOL'S CONTRACT IS USUALLY FOR A TERM OF 2 YEARS; TOP ADMINISTRATORS' SALARIES ARE REVIEWED ANNUALLY AND ARE DETERMINED BY THE HEAD OF SCHOOL AS STATED ABOVE, ALONG WITH BUDGET LIMITATIONS SET BY THE BOARD. THE BOARD'S GOAL IN SETTING THESE SALARIES ARE TO HAVE THEM AT THE MEAN OR SLIGHTLY ABOVE THE MEAN PAID AT COMPARABLE SCHOOLS. THIS PROCESS WAS LAST DONE IN 2018. FORM 990, PART VI, SECTION C, LINE 19 Availability of documents: THE SCHOOL MAKES THE FORM 990 and other documents required by law or regulation to be made AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL ALSO PUBLISHES AN ANNUAL REPORT THAT IS MAILED TO ALL THE MEMBERS OF THE COMMUNITY. FORM 990, PART XI, LINE 9 LOSS ON UNCOLLECTIBLE PLEDGES OF $64,954.