2019-02-01T09:30:30-06:00 2018-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2017-07-01 112611384 THE BERKELEY CARROLL SCHOOL BERK 7185346579 152 STERLING PLACE BROOKLYN NY 11217 ROBERT D VITALO HEAD OF SCHOOL 7185346579 2019-02-01 1 GARRETT M HIGGINS P00543209 9143818900 2019-02-01 65.51.112.58 2019-02-01 09:30:27 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2017 2019-02-21 02:37:17Z ROBERT D VITALO 152 STERLING PLACE BROOKLYN NY 11217 49022616 0 X WWW.BERKELEYCARROLL.ORG X 1982 NY TO PROVIDE PRIMARY AND SECONDARY EDUCATION THROUGH A DEMANDING CURRICULUM AND VIBRANT CIVIC LIFE TO STUDENTS FROM PRESCHOOL THROUGH GRADE 12, WHERE DEVOTED TEACHERS CHALLENGE AND ENGAGE TALENTED STUDENTS. 24 24 452 300 0 57335 2967895 3501645 41475651 44461881 221579 263689 -297488 -305822 44367637 47921393 6296627 6848579 0 0 24237156 25552717 253000 136000 1751680 10270706 11401615 41057489 43938911 3310148 3982482 72395151 76008269 44457792 42450943 27937359 33557326 X A PASSION FOR LEARNING IS AT THE HEART OF BERKELEY CARROLL. THE SCHOOL IS A CREATIVE AND INTELLECTUAL COMMUNITY WHERE DEVOTED TEACHERS CHALLENGE AND ENGAGE TALENTED STUDENTS. OUR DEMANDING CURRICULUM AND VIBRANT CIVIC LIFE PREPARE OUR DIVERSE GRADUATES FOR SUCCESS IN COLLEGE AND FOR THE GREATER ENDEAVOR - A LIFE OF CRITICAL, ETHICAL, AND GLOBAL THINKING. 0 0 38553088 6848579 42213986 THE BERKELEY CARROLL SCHOOL PROVIDES PRIMARY AND SECONDARY EDUCATION TO ITS STUDENTS FROM PRESCHOOL THROUGH TWELFTH GRADE. THE SCHOOL HAD 979 STUDENTS IN THE FY 2017/2018. 733656 1387160 THE SCHOOL OFFERS TWO SUMMER PROGRAMS THAT RUN FROM JULY THROUGH AUGUST OF EACH YEAR. EACH PROGRAM HAD APPROXIMATELY 200-620 CHILDREN IN THE FY 2017/2018 YEAR. 592323 860735 THE SCHOOL OPERATES AN ATHLETIC CENTER THAT OFFERS AFTERSCHOOL AND WEEKEND GYM AND SWIMMING CLASSES TO ITS STUDENTS AND THE COMMUNITY. 39879067 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 108 0 452 1 1 1 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ARUNIE DIAS 7185346579 152 STERLING PLACE BROOKLYN NY 11217 JOSEPH POLIZZOTTO CHAIR 10.00 X X 0 0 0 AMY BENDER VICE CHAIR 10.00 X X 0 0 0 SUSAN MARCINEK SECRETARY 10.00 X X 0 0 0 JAY RAO TREASURER 10.00 X X 0 0 0 ANDREW FABENS TRUSTEE 3.00 X 0 0 0 ANN-MARIE CASCARINO TRUSTEE 3.00 X 0 0 0 ANTHONY CORNICELLO TRUSTEE 3.00 X 0 0 0 CHARLES RUBLE IV TRUSTEE 3.00 X 0 0 0 CHRISTOPHER WELCH TRUSTEE 3.00 X 0 0 0 DENISE GAMBLE TRUSTEE 3.00 X 0 0 0 GEORGE SWEETING TRUSTEE 3.00 X 0 0 0 KATYA JESTIN TRUSTEE 3.00 X 0 0 0 LAWRENCE KAPLEN TRUSTEE 3.00 X 0 0 0 MICHAEL MILLER TRUSTEE 3.00 X 0 0 0 MICHAEL WEAVER TRUSTEE 3.00 X 0 0 0 PRASHANT MUPPARAPU TRUSTEE 3.00 X 0 0 0 RICHARD GREENSPAN TRUSTEE 3.00 X 0 0 0 SARADA KRISHNAMURTHY TRUSTEE 3.00 X 0 0 0 STACEY REISS TRUSTEE 3.00 X 0 0 0 VIRGINIA FREIRE TRUSTEE 3.00 X 0 0 0 ERIC EVE TRUSTEE 3.00 X 0 0 0 LIISA FIEDELHOLTZ TRUSTEE 3.00 X 0 0 0 JULIE KAY TRUSTEE 3.00 X 0 0 0 JAMES MORGANO TRUSTEE 3.00 X 0 0 0 ROBERT VITALO HEAD OF SCHOOL 60.00 X 613478 0 154897 ROBERT ISABELLA COO THRU JUNE 2018 60.00 X 255341 0 32964 JANE MOORE DIRECTOR OF UPPER SCHOOL 50.00 X 194248 0 34746 BRANDON CLARKE ASSISTANT HEAD FOR PROGRAM 50.00 X 192868 0 25943 JAMES SHAPIRO DIRECTOR OF MIDDLE SCHOOL 50.00 X 186062 0 22108 AMANDA PIKE DIRECTOR OF LOWER SCHOOL 40.00 X 176721 0 19770 LINDA ADAMS DIRECTOR OF STRATEGIC COMM 40.00 X 170414 0 22562 ARUNIE DIAS DIRECTOR OF FINANCE 40.00 X 167920 0 25151 BRANDIE MALENDEZ-PINTI DIRECTOR OF DIVERSITY AND INCLUSION 40.00 X 153742 0 43734 PAMELA CUNNINGHAM DIRECTOR OF DEVELOPMENT 40.00 X 142617 0 27227 ANNE FENTON DIRECTOR OF CAMPUS OPERATIONS 40.00 X 137630 0 41789 RICHARD MCGRATH ATHLETIC DIRECTOR/HISTORY TEACHER 40.00 X 136191 0 21934 CAROLYN MIDDLETON DIRECTOR OF COLLEGE COUNSELING 40.00 X 151934 0 20333 2679166 0 493158 38 0 1 0 ARCHSTONE BUILDERS LLC 242 WEST 30TH STREET NEW YORK NY 10001 CONSTRUCTION CONTRACTOR 4396691 BASCHNAGEL BROTHERS INC 150-25 14 AVENUE WHITESTONE NY 11357 ROOFING CONTRACTOR 1107217 ARJ TRANSPORTATION 431 N COURTLAND STREET EAST STROUDSBURG PA 18301 BUS SERVICE 1081292 FLIK INTERNATIONAL CORP CHARTWELLS COMPASS GROUP POBOX BOSTON MA 022417632 FOOD SERVICES 983928 1100 ARCHITECT PC 475 10TH AVENUE 10TH FLOOR NEW YORK NY 10018 ARCHITECTURAL SERVICES 423691 9 206950 394080 2900615 611122 3501645 STUDENT TUTION AND FEES 611600 41850140 41850140 AUXILIARY SERVICES 900099 2561492 2561492 FEES/FINANCE CHARGES 900099 50249 50249 44461881 263689 263689 453454 903221 -449767 -449767 -449767 286636 206950 198002 88634 88634 MISCELLANEOUS INCOME 900099 54128 54128 RECOVERY OF BAD DEBT 900099 1183 1183 55311 47921393 44461881 0 -42133 6848579 6848579 2446869 2251303 96710 98856 18921444 17389592 747014 784838 1168655 1008738 91926 67991 1514407 1407757 33732 72918 1501342 1390283 50955 60104 64116 54499 6412 3205 78213 7821 66481 3911 136000 136000 473832 183141 286867 3824 63008 56657 2116 4235 665532 548097 59467 57968 624310 547241 46385 30684 458545 394315 42820 21410 1082365 1073526 6057 2782 849711 676161 115700 57850 2230965 1839674 260861 130430 328383 276603 34520 17260 UBI TAX 11000 11000 INSTRUCTION 2667551 2667551 REPAIR AND MAINTENANCE 1118579 886030 183076 49473 PROFESSIONAL DEVELOPMEN 287716 266200 17174 4342 397789 94299 159891 143599 43938911 39879067 2308164 1751680 2505509 1115095 3019516 5064612 1245692 1291646 131334 207041 880013 745084 79115587 22482501 54795554 56633086 9056435 9990447 761098 961258 72395151 76008269 6075386 3998472 7998739 8247150 23485664 22986170 5777354 6243196 1120649 975955 44457792 42450943 X 21316325 26032329 2946588 3674174 3674446 3850823 27937359 33557326 72395151 76008269 X 3982482 555915 1081570 X X 0 1 X 1 0 X 9056435 328262 774405 168655 9990447 6800148 1475276 997647 216636 9056435 6697975 205089 49079 151995 6800148 6531173 74331 101389 8918 6697975 5905499 152245 482727 9298 6531173 0.42370 0.38550 0.19080 0 0 2826000 2826000 69832499 19632141 50200358 5756890 2850360 2906530 700198 700198 56633086 INTEREST RATE SWAP AGREEMENT 33579 DEFERRED COMPENSATION 942376 975955 X 43619020 555915 1990291 2546206 41072814 6848579 6848579 47921393 37993553 903221 903221 37090332 6848579 6848579 43938911 PART V, LINE 4: THE SCHOOL'S ENDOWMENT IS TO BE USED FOR PROVIDING FINANCIAL AID FOR NEED BASED STUDENTS, PROFESSIONAL DEVELOPMENT FOR FACULTY AND STAFF, AND TO SUPPORT OTHER INSTRUCTIONAL PROGRAMS. 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, 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 903,221. UNREALIZED GAIN ON INTEREST RATE SWAP 1,087,070. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID NETTED AGAINST REVENUE 6,848,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 903,221. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID NETTED AGAINST REVENUE 6,848,579. 1 1 0 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 NONDISCRIMINATION POLICY IN ALL ARENAS THAT THE SCHOOL ADVERTISES DURING ITS ADMISSIONS SEASON. THE SCHOOL ALSO ANNUALLY PUBLISHES ITS NONDISCRIMINATION POLICY IN THE EMPLOYEE HANDBOOK AND STUDENT PARENT HANDBOOK AND POSTS THE POLICY ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES AN ANNUAL GRANT FROM THE NEW YORK STATE DEPARTMENT OF EDUCATION BASED ON THE ATTENDANCE OF THE SCHOOL BODY. (MANDATED AID) X X X X X X X 1 COMMUNITY COUNSELING SERVICES 527 MADISON AVENUE 5TH FLOOR NEW YORK NY 10022 FUND RAISING STUDY/ CAMPAIGN MANAGEMENT 0 1838838 136000 1702838 1838838 136000 1702838 NY AUCTION 412921 150000 262921 114119 19161 32902 GOLF OUTING 80665 56950 23715 23500 8320 493586 206950 286636 137619 19161 41222 198002 88634 SCHEDULE G, PART I, LINE 2B, COLUMN (V) BCS SHALL PAY CCS A TOTAL FEE OF $136,000. THE CCS SERVICE FEE IS PAYABLE IN MONTHLY INSTALLMENTS AS FOLLOWS: - JULY 15, 2017 $18,500 - SEPTEMBER 15, 2017 $23,000 - OCTOBER 15, 2017 $23,000 - NOVEMBER 15, 2017 $23,000 - DECEMBER 15, 2017 $23,000 - JANUARY 15, 2018 $13,000 - FEBRUARY 15, 2018 $2,500 - MARCH 15, 2018 $2,500 - APRIL 15, 2018 $2,500 - MAY 15, 2018 $2,500 - JUNE 15, 2018 $2,500 1 SCHOLARSHIPS AND FINANCIAL AID 223 6848579 PART I, LINE 2: STUDENT AID IS AWARDED ON AN ANNUAL BASIS BASED ON THE NEED OF THE FAMILY. THE FOLLOWING PROCEDURES ARE FOLLOWED WHEN GRANTING AID: PARENTS START THE APPLICATION PROCESS BY SUBMITTING AN APPLICATION TO TADS (TUITION AID DATA SERVICES) WHICH PROVIDES AN INDEPENDENT OPINION OF AN APPROPRIATE NEED BASED AWARD AMOUNT TO THE SCHOOL. THE SCHOOL'S FINANCIAL AID COMMITTEE THEN REVIEWS THE APPLICATION AND OTHER RELEVANT DOCUMENTATION, ALONG WITH THE RECOMMENDATION BY TADS AND DETERMINES THE FINANCIAL AID AMOUNT TO BE AWARDED TO EACH STUDENT. ONCE AID IS GRANTED, THE AID IS APPLIED TO THE STUDENT'S ENROLLMENT CONTRACT AND ANY OTHER AUXILIARY SERVICES, REDUCING THE TOTAL AMOUNT OF TUITION AND/OR AUXILIARY SERVICES TO BE PAID FOR BY THE FAMILY FOR THE SCHOOL YEAR. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 ROBERT VITALO HEAD OF SCHOOL 510191 0 0 0 103287 0 129600 0 25297 0 768375 0 0 0 ROBERT ISABELLA COO THRU JUNE 2018 254058 0 0 0 1283 0 20746 0 12218 0 288305 0 0 0 JANE MOORE DIRECTOR OF UPPER SCHOOL 192965 0 0 0 1283 0 14183 0 20563 0 228994 0 0 0 BRANDON CLARKE ASSISTANT HEAD FOR PROGRAM 191585 0 0 0 1283 0 15520 0 10423 0 218811 0 0 0 JAMES SHAPIRO DIRECTOR OF MIDDLE SCHOOL 184779 0 0 0 1283 0 18649 0 3459 0 208170 0 0 0 AMANDA PIKE DIRECTOR OF LOWER SCHOOL 175438 0 0 0 1283 0 17353 0 2417 0 196491 0 0 0 LINDA ADAMS DIRECTOR OF STRATEGIC COMM 169131 0 0 0 1283 0 10468 0 12094 0 192976 0 0 0 ARUNIE DIAS DIRECTOR OF FINANCE 166637 0 0 0 1283 0 13718 0 11433 0 193071 0 0 0 BRANDIE MALENDEZ-PINTI DIRECTOR OF DIVERSITY AND INCLUSION 152459 0 0 0 1283 0 9994 0 33740 0 197476 0 0 0 PAMELA CUNNINGHAM DIRECTOR OF DEVELOPMENT 141334 0 0 0 1283 0 14606 0 12621 0 169844 0 0 0 ANNE FENTON DIRECTOR OF CAMPUS OPERATIONS 136347 0 0 0 1283 0 9090 0 32699 0 179419 0 0 0 RICHARD MCGRATH ATHLETIC DIRECTOR/HISTORY TEACHER 134908 0 0 0 1283 0 8293 0 13641 0 158125 0 0 0 CAROLYN MIDDLETON DIRECTOR OF COLLEGE COUNSELING 150651 0 0 0 1283 0 9287 0 11046 0 172267 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL, ROBERT VITALO, SHALL MAINTAIN A RESIDENCE IN PARK SLOPE, BROOKLYN WITHIN WALKING DISTANCE OF THE SCHOOL. THE HEAD OF SCHOOL RECEIVED AN ANNUAL HOUSING ALLOWANCE PAYABLE MONTHLY, IN THE AMOUNT OF $70,000 DURING 2017 INCLUDED IN HIS W-2. THE HEAD OF SCHOOL ALSO RECEIVED GROSS-UP PAYMENT OF $14,004 DURING 2017 INCLUDED IN HIS W-2 FOR EXCESS RETIREMENT CONTRIBUTIONS. PART I, LINE 4B THE ROBERT VITALO PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED PLAN. THE ORGANIZATION CONTRIBUTED $90,000 TO ROBERT VITALO'S 457(F) PLAN DURING 2017. A BUILD NYC RESOURCE CORPORATION 454040561 2014-06-03 25380000 PROVIDE FUNDS TO REFUND PRIOR ISSUE AND ALSO CONSTRUCT SCHOOL BUILDINGS 0 0 0 A 25380000 50506 372002 2013 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 1 CITIZENS BANK 8.000000000000 0 0 0 0 1 A 1 X 700 COST X 19 559763 AVERAGE HIGH/LOW X GIFT CERTIFICATES 15 26357 COST X FURNITURE 2 24302 COST 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE, COO AND HEAD OF SCHOOL FOR ACCURACY AND COMPLETENESS. THEN, A COPY OF THE DRAFT FORM 990 IS POSTED TO DILIGENT (BOARD DOCUMENT SOFTWARE) FOR REVIEW BY THE ENTIRE BOARD. COMMENTS AND REVIEWS ARE THEN FORWARDED BY EMAIL TO THE DIRECTOR OF FINANCE, COO AND HEAD OF SCHOOL WHERE EDITS ARE ADDRESSED. A REVISED COPY IS THEN PROVIDED TO THE BOARD MEMBERS FOR APPROVAL AT THE BOARD MEETING BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES, OFFICERS AND TRUSTEES OF THE SCHOOL. THE CHIEF OPERATIONS OFFICER AND THE DIRECTORS OF FINANCE ROUTINELY REVIEW ALL VENDOR CONTRACTS FOR ALL MATERIAL ITEMS, INCLUDING POTENTIAL CONFLICTS OF INTEREST. THE POLICY IS DETAILED IN THE EMPLOYEE HANDBOOK, AND ALL EMPLOYEES ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT ANNUALLY OF ALL POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. IN ADDITION, ALL TRUSTEES SUBMIT WRITTEN STATEMENTS ANNUALLY THAT THEY ARE IN COMPLIANCE WITH THE POLICY. WITH THE EXCEPTION OF THE HEAD OF SCHOOL, ANY POTENTIAL CONFLICT INVOLVING AN EMPLOYEE WOULD BE BROUGHT TO THE HEAD OF SCHOOL. IF THE POTENTIAL CONFLICT INVOLVED THE HEAD OF SCHOOL OR A TRUSTEE, THE MATTER WOULD BE BROUGHT TO THE ATTENTION OF THE CHAIR OF THE BOARD OF TRUSTEES. A PERSON WITH A CONFLICT OF INTEREST MAY MAKE A PRESENTATION AT A BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. IN ADDITION, ONLY PERSONS WHO ARE INDEPENDENT TRUSTEES AS DEFINED IN THE BYLAWS MAY VOTE ON THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 HEAD OF SCHOOL: WHENEVER AN EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL IS PREPARED, AN AD HOC COMMITTEE OF THE BOARD OF TRUSTEES IS FORMED. IN ADDITION, AN INDEPENDENT CONSULTANT IS HIRED TO PROVIDE INDEPENDENT RESEARCH AND COMPARABILITY DATA. THE SCHOOL'S LAW FIRM GETS INVOLVED IN PROVIDING THE EXACT LANGUAGE FOR THE CONTRACT, AMOUNTS AND METHODS OF COMPENSATION. APPROVAL FOR THIS PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. REVIEW OF THIS POLICY WAS LAST UNDERTAKEN IN 2016. ALL OTHER EMPLOYEES: ALL OTHER EMPLOYMENT CONTRACTS ARE DETERMINED BY THE HEAD OF THE SCHOOL, WHO, REFERS TO THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND MARKET COMPARABILITY DATA WHEN DECIDING ALL COMPENSATION. APPROVAL OF THIS POLICY IS DOCUMENTED IN THE FINANCE AND BOARD MINUTES. REVIEW OF THIS PROCESS WAS LAST UNDERTAKEN IN 2017. FORM 990, PART VI, SECTION C, LINE 19 THE EXEMPT ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 152 STERLING PLACE, BROOKLYN, NY 11217 OR BY CALLING THE ORGANIZATION DIRECTLY AT 718-534-6579. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 1,087,070. LOSS ON UNCOLLECTIBLE PLEDGE -5,500. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.