2021-05-10T07:37:42-05:00 2020-06-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-07-01 131623919 The Calhoun School % BRENDAN DOYLE DIR OF FINANC CALH 2124976500 433 WEST END AVENUE NEW YORK NY 10024 BRENDAN DOYLY Director of Finance 2124976500 2021-01-04 true CANDICE METH P01306891 2129498700 2019 2022-09-23 18:48:47Z BRENDAN DOYLY 433 WEST END AVENUE NEW YORK NY 10024 42566841 false X WWW.CALHOUN.ORG X 1941 NY THE CALHOUN SCHOOL IS A PROGRESSIVE, INDEPENDENT, COEDUCATIONAL COLLEGE PREPARATORY SCHOOL WITH STUDENTS RANGING FROM THREE-YEAR-OLDS TO TWELFTH GRADERS. 22 22 300 150 0 2781723 2503583 35389994 35250214 466161 77137 0 0 38637878 37830934 5674531 7096901 0 0 21870683 21708804 0 0 1216197 10036068 8908035 37581282 37713740 1056596 117194 68751191 69066641 43422160 43815469 25329031 25251172 THE CALHOUN SCHOOL IS A PROGRESSIVE, INDEPENDENT, COEDUCATIONAL COLLEGE PREPARATORY SCHOOL WITH APPROXIMATELY 675 STUDENTS, RANGING FROM THREE-YEAR-OLDS TO TWELFTH GRADERS. false false 25198346 7096901 35250214 CALHOUN'S GOAL IS TO INSPIRE A PASSION FOR LEARNING THROUGH A PROGRESSIVE APPROACH TO EDUCATION THAT VALUES INTELLECTUAL PURSUIT, CREATIVITY, DIVERSITY, AND COMMUNITY INVOLVEMENT. 25198346 true true false false false false false false false true true false false false false true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 50 0 true 300 true false false false false false true true false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false NY X BRENDAN DOYLE DIR OF FINANC 2124976500 433 WEST END AVENUE new york NY 10024 X Steven Solnick Head of School 40.0 0.0 X 763431 0 60335 Brendan Doyle Director of Finance 40.0 0.0 X 220429 0 26499 Eric Osorio Associate Head of School 40.0 0.0 X 200439 0 25443 Lawrence Mitchell Dir. of Development 40.0 0.0 X 206226 0 18671 Alison Rothschild Director of Lower School 40.0 0.0 X 201592 0 14372 Daniel Isquith Director of Upper School 40.0 0.0 X 180932 0 17441 Andrew Hume Director of Enrollment 40.0 0.0 X 181094 0 14545 Lisa Bianchi Merritt Dir. of College Counseling 40.0 0.0 X 167981 0 25490 Jonathan Haff Dir. of Tech and Bldg Ops 40.0 0.0 X 184695 0 2146 Andrea Solomon-Gutierrez Director of Middle School 40.0 0.0 X 164167 0 12198 Jon Brayshaw Chair 2.0 0.0 X X 0 0 0 Michael Conboy Vice Chair 2.0 0.0 X X 0 0 0 Jonathan Bauman Trustee 2.0 0.0 X 0 0 0 David Elsberg Trustee 2.0 0.0 X 0 0 0 Karen Greene SECRETARY 2.0 0.0 X X 0 0 0 Terry Haas Trustee 2.0 0.0 X 0 0 0 Scott Hirsch Trustee 2.0 0.0 X 0 0 0 Walter Levitch Trustee 2.0 0.0 X 0 0 0 Jason McIntosh Trustee 2.0 0.0 X 0 0 0 Barbara Pyles Trustee 2.0 0.0 X 0 0 0 Claudia Singleton Trustee 2.0 0.0 X 0 0 0 Jay Sugarman Trustee 2.0 0.0 X 0 0 0 Christine Taylor Trustee 2.0 0.0 X 0 0 0 Dale Allsopp Trustee 2.0 0.0 X 0 0 0 Aaron Dunn Trustee 2.0 0.0 X 0 0 0 Letisha Gary Trustee 2.0 0.0 X 0 0 0 Leigh Gerstenblatt Trustee 2.0 0.0 X 0 0 0 Dylon Hixon Treasurer 2.0 0.0 X X 0 0 0 Kate Roche Hope Trustee 2.0 0.0 X 0 0 0 Chad Kessler Trustee 2.0 0.0 X 0 0 0 Hanh Livingston Trustee 2.0 0.0 X 0 0 0 Edward Newman Trustee 2.0 0.0 X 0 0 0 2470986 0 217140 60 false true false EMERALD SERVICES INC ONE FAIRCHILD COURT PLAINVIEW NY 11803 MAINTENANCE 1240683 TRANS AMERICA TRANSPORT INC 144-15 70th AVENUE FLUSHING NY 11367 TRANSPORTATION 185520 Austin Co Inc 20 Corporate Woods Boulevard ALBANY NY 122112350 Insurance 299358 Summit Security Services Inc P O Box 392812 PITTSBURGH PA 152519812 Security 129636 Crane MetaMarketing Inc 300 Colonial Center Parkway Suite 1 ROSWELL GA 30076 Marketing 113641 5 666168 180000 1657415 751843 2503583 TUITION, ADMISSION, REGISTRATION AND FEES 611710 34658713 34658713 AFTERSCHOOL PROGRAMS 611710 376181 376181 SUMMER CARE INCOME 611710 14064 14064 THEATRE PRODUCTIONS INCOME 611710 3263 3263 OTHER INCOME 611710 197993 197993 35250214 396203 396203 0 0 0 0 0 4280513 4599579 -319066 -319066 -319066 136328 666168 136328 0 0 0 0 0 0 0 37830934 35250214 77137 0 7096901 7096901 0 0 1687210 1054989 573700 58521 0 15988545 9997421 5436564 554560 877167 548481 298262 30424 1969398 1231438 669652 68308 1186484 741892 403439 41153 0 13465 13465 98087 98087 0 0 29838 29838 176572 166092 10480 0 2346754 1329342 741076 276336 0 0 2392842 1496212 813635 82995 360238 249617 110621 0 0 1094621 1094621 0 1687425 1055124 573773 58528 254916 254916 STUDENT CAFETERIA 453277 396929 21456 34892 37713740 25198346 11299197 1216197 3399330 9075813 7074725 3239825 3247536 2183820 284615 468503 0 0 0 0 0 0 0 0 717574 282631 69189405 30056225 40593792 39133180 13433619 14682869 0 0 0 0 0 0 0 0 68751191 69066641 2392469 2545958 0 0 12691523 10108204 28338168 27620307 0 0 0 0 0 0 0 3541000 0 0 43422160 43815469 X 9143120 10028493 16185911 15222679 25329031 25251172 68751191 69066641 X 117194 -9739 -185314 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16158927 585881 37560 1586673 15195695 15515817 568373 515777 441040 16158927 14424685 949328 536272 394468 15515817 9964068 4853790 928354 1321527 14424685 9080495 1215632 -332059 9964068 0.96000 0.04000 false false 4837227 4837227 60390170 26192398 34197772 3962008 3863827 98181 39133180 0 0 X 30694456 -9739 -9739 30704195 29838 7096901 7126739 37830934 30772315 30772315 29838 6911587 6941425 37713740 PARTS V, X, XI, AND XII PART V, QUESTION 4: THE SCHOOL'S ENDOWMENT GENERATES A PREDICTABLE STREAM OF REVENUE THAT HELPS FUND ITS PROGRAMS, AS WELL AS FUND FINANCIAL AID. PART X, QUESTION 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. PART XI LINE 4B: FINANCIAL AID OF $7,096,901, NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER FORM 990. PART XII LINE 4B: FINANCIAL AID OF $7,096,901 NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER FORM 990, AND LOSS ON UNCOLLECTIBLE ACCOUNTS INCLUDED WITH EXPENSES ON FINANCIAL STATEMENTS, BUT CONSIDERED A RECONCILING ITEM OT NET ASSETS FOR TAX PURPOSES, OF ($185,314) = $ 6,911,587. true true true true true true true false false false false false false false false true false true QUESTIONS 3 AND 6A QUESTION 3: THE SCHOOL IS A MEMBER OF THE INDEPENDENT SCHOOLS ADMISSIONS ASSOCIATION OF GREATER NEW YORK (ISAAGNY). ISAAGNY PUBLISHES ITS RACIALLY NON-DISCRIMINATION POLICY, LISTING EACH MEMBER SCHOOL, EACH YEAR IN THE NY METRO DAILY NEWSPAPER. THE POLICY WAS PUBLISHED IN THE MARCH 17, 2020 ISSUE OF THE NEWSPAPER. THE POLICY IS ALSO POSTED ON THE SCHOOL'S WEBSITE. QUESTION 6A: THE SCHOOL RECEIVED $180,000 GOVERNMENT FUNDING FROM THE NEW YORK STATE DEPARTMENT OF EDUCATION. Annual Benefit 802496 666168 136328 106683 29645 0 802496 666168 136328 106683 29645 136328 true FINANCIAL AID PROVIDED TO STUDENTS 192 7096901 FMV TUITION REDUCTION FINANCIAL AID POLICY THE CALHOUN SCHOOL'S FINANCIAL AID COMMITTEE REVIEWS PARENT FINANCIAL STATEMENTS, INCLUDING INDIVIDUAL TAX RETURNS, AND AWARDS STUDENTS SCHOLARSHIPS ON THE BASIS OF FINANCIAL NEED. X true true X X X X false true false false false false false true false Steven Solnick Head of School 582018 15150 166263 52058 8277 823766 Eric Osorio Associate Head of School 196339 4100 15257 10186 225882 Brendan Doyle Director of Finance 214965 5464 16630 9869 246928 Daniel Isquith Director of Upper School 177332 3600 13373 4068 198373 Alison Rothschild Director of Lower School 194727 6865 14372 215964 Jonathan Haff Dir. of Tech and Bldg Ops 181059 3636 2146 186841 Andrew Hume Director of Enrollment 177594 3500 12997 1548 195639 Andrea Solomon-Gutierrez Director of Middle School 160967 3200 11865 333 176365 Lisa Bianchi Merritt Dir. of College Counseling 163981 4000 12996 12494 193471 Lawrence Mitchell Dir. of Development 202226 4000 15049 3622 224897 SCHEDULE J, PART I DURING FISCAL-YEAR 2018, THE SCHOOL ENTERED INTO DEFERRED-COMPENSATION PLANS WITH THE HEAD OF SCHOOL UNDER SECTIONS 457(B) AND 457(F) OF THE INTERNAL REVENUE CODE. EMPLOYER CONTRIBUTIONS TO THE DEFERRED COMPENSATION PLANS WERE $31,250 during 2019. THE SCHOOL ALSO PROVIDED ADDITIONAL BENEFITS TO ITS HEAD OF SCHOOL INCLUDING THE FOLLOWING: HOUSING ALLOWANCE, DEPENDENT EDUCATION ALLOWANCE AND INSURANCE ALLOWANCE. LINE 3 DETERMINATION OF COMPENSATION: The school has an Executive Committee which sets the compensation for the Head of School based on comparable data for peer institutions and other third party sources. The Head of School sets the compensation for key employees also based on comparable data obtained for peer institutions and other third party sources. The Head of School has a written employment contract signed by the Board Chairman. Line 7 Bonuses for Staff (with the exception of the head of School) are recommended by the head of school and approved by the Board of Trustees. Bonus for the head of school is approved at the discretion of the Board of Trustees. A BUILD NYC RESOURCE CORPORATION 454040561 2013-09-30 32840000 THE CALHOUN SCHOOL PROJECT false false false A 30295000 0 32840000 0 0 0 775814 0 0 0 1769186 0 false true 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 X 45 548584 FMV X SEE PART II 182 203259 FMV false true true SCHEDULE M, PART I, OTHER NONCASH CONTRIBUTIONS THERE WERE 182 items donated for auction WHICH WERE RECORDED AT FAIR VALUE TOTALING $203,259. SCHEDULE M, PART I, Line 32a An auctioneer was hired with fixed fee for the annual benefit event. PART VI, SECTIONS B AND C SECTION B LINE 11: THE FULL BOARD IS GIVEN A COPY OF THE FORM 990 AND RELATED SCHEDULES FOR THEIR REVIEW. QUESTIONS AND COMMENTS FROM ANY TRUSTEE ARE ADDRESSED PRIOR TO THE SUBMISSION OF THE FORM 990 TO THE IRS. SECTION B LINE 12C: THE School HAS A CONFLICT OF INTEREST POLICY THAT IS SIGNED ANNUALLY BY KEY EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES. SECTION B LINE 15A AND B: THE SCHOOL HAS AN EXECUTIVE COMMITTEE WHICH SETS THE COMPENSATION FOR THE HEAD OF SCHOOL BASED ON COMPARABLE DATA FOR PEER INSTITUTIONS AND OTHER THIRD PARTY SOURCES. THE HEAD OF SCHOOL SETS THE COMPENSATION FOR KEY EMPLOYEES ALSO BASED ON COMPARABLE DATA OBTAINED FROM PEER INSTITUTIONS AND OTHER THIRD PARTY SOURCES. THE HEAD OF SCHOOL HAS A WRITTEN EMPLOYMENT CONTRACT SIGNED BY THE CHAIRMAN OF THE BOARD. SECTION C LINE 19: THE SCHOOL MAKES ITS 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST, OR THE 990 CAN ALSO BE OBTAINED THROUGH GUIDESTAR.ORG (now called candid). THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE DISTRIBUTED INTERNALLY AND ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 8868: APPLICATION FOR AN EXTENSION OF TIME TO FILE AN EXEMPT ORGANIZATION RETURN WAS FILED ELECTRONICALLY. PART XI, LINE 9 OTHER CHANGES IN NET ASSETS REPRESENTS loss on uncollectible accounts OF ($185,314).