2018-05-09T08:46:06-05:00 2017-06-30 EisnerAmper LLP 750 Third Avenue New York NY 100172703 990 2016-07-01 133862529 ETHICAL CULTURE FIELDSTON SCHOOL % JODI SCHEURENBRAND CFO ETHI 2127126236 33 CENTRAL PARK WEST NEW YORK NY 100236001 JODI SCHEURENBRAND CFO 2127126236 2018-05-07 true CANDICE METH P01306891 2129498700 2016 2022-09-23 18:48:47Z JESSICA BAGBY 33 CENTRAL PARK WEST NEW YORK NY 10023 102979136 false X www.ecfs.org X 1878 NY PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH TWELFTH GRADE. 28 24 744 440 0 0 15702660 10419013 78755761 82950575 1372851 3188995 87895 156661 95919167 96715244 13293413 13977609 0 0 51334465 54768963 70000 232494 1371829 28036619 26054316 92734497 95033382 3184670 1681862 251000157 266607881 114832425 117386701 136167732 149221180 PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. false false 71316257 13977609 82950575 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,700 STUDENTS IN VARIOUS CLASSES FROM PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 71316257 true true false false false false false false false true true true false false true true true false 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 181 0 true 744 true false false false false false true true false false false false X 28 24 false false false false false false false true true false false false true true true true true true true false X JODI SCHEURENBRAND CFO 2127126236 33 CENTRAL PARK WEST NEW YORK NY 10023 CARYN SEIDMAN BECKER CHAIR 2.0 2.0 X X 0 0 0 JOSH NASH VICE CHAIR 2.0 0.0 X X 0 0 0 SUSAN SARNOFF BRAM SECRETARY 2.0 0.0 X X 0 0 0 KEN GLASSMAN TREASURER 2.0 0.0 X X 0 0 0 KHARY LAZARRE-WHITE TRUSTEE 2.0 0.0 X 0 0 0 MARGARET MUNZER LOEB TRUSTEE 2.0 0.0 X 0 0 0 DEVEN PAREKH TRUSTEE 2.0 0.0 X 0 0 0 RICHARD RIEGER TRUSTEE 2.0 0.0 X 0 0 0 LIZ SINGER TRUSTEE 2.0 2.0 X 0 0 0 ELIZABETH ALEXANDER TRUSTEE 2.0 0.0 X 0 0 0 STUART BOHART TRUSTEE 2.0 0.0 X 0 0 0 ROSALIND CLAY CARTER TRUSTEE 2.0 0.0 X 0 0 0 RICHARD FIELDS TRUSTEE 2.0 0.0 X 0 0 0 CHARLES GUERRERO TRUSTEE 2.0 0.0 X 0 0 0 PHYLLIS HARRISON-ROSS TRUSTEE - UNTIL 1/2017 2.0 0.0 X 0 0 0 ANDREW HOLM TRUSTEE 2.0 0.0 X 0 0 0 STACEY HUSTED TRUSTEE - FACULTY REP 2.0 0.0 X 102312 0 37996 JEANNE JANG TRUSTEE 2.0 0.0 X 0 0 0 TAL KAISSAR TRUSTEE 2.0 0.0 X 0 0 0 ANNE KLAEYSEN TRUSTEE 2.0 0.0 X 0 0 0 MEGHAN MACKAY TRUSTEE 2.0 0.0 X 0 0 0 ANTONIO MAGLIOCCO JR TRUSTEE 2.0 0.0 X 0 0 0 PAUL MASON TRUSTEE 2.0 0.0 X 0 0 0 CLARE MOTTOLA TRUSTEE - FACULTY REP 2.0 0.0 X 153612 0 14104 KEIRA ROGERS TRUSTEE - FACULTY REP 2.0 0.0 X 109539 0 18699 JONATHAN M ROZOFF TRUSTEE 2.0 0.0 X 0 0 0 CARLINE SAMSON TRUSTEE - FACULTY REP 2.0 0.0 X 105295 0 39818 EMILY SUSSMAN TRUSTEE 2.0 0.0 X 0 0 0 BECKY TOLSON TRUSTEE 2.0 0.0 X 0 0 0 JESSICA BAGBY HEAD OF SCHOOL 40.0 0.0 X 420426 0 98549 JODI SCHEURENBRAND CHIEF FINANCIAL OFFICER 40.0 0.0 X 113033 0 0 KYLE WILKIE GLASS CHIEF OPERATING OFFICER 40.0 0.0 X 110547 0 0 GEORGE BURNS PRINCIPAL - LOWER SCHOOL 40.0 0.0 X 266420 0 44088 TAISHA THOMPSON-ZAYERZ DIRECTOR - ADMISSIONS 40.0 0.0 X 237312 0 53985 ROBERT COUSINS PRINCIPAL - MIDTOWN 40.0 0.0 X 219624 0 39237 ROBERT CAIRO PRINCIPAL - UPPER SCHOOL 40.0 0.0 X 221716 0 31589 NONI LOPEZ ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 211570 0 18127 CHIACHEE CHIU PRINCIPAL - MIDDLE SCHOOL 40.0 0.0 X 150317 0 46951 JEANNIE CROWLEY DIRECTOR - TECHNOLOGY 40.0 0.0 X 162700 0 25783 GUS ORNSTEIN DIRECTOR - ATHLETICS 40.0 0.0 X 171246 0 33616 SARAH SIMON AST HEAD OF SCHOOL ADVANCEMENT 40.0 0.0 X 184545 0 38181 ROURA ROSALES CONTROLLER 40.0 0.0 X 171725 0 36701 ROSEMARIE BUZZEO ASSISTANT PRICIPAL - LOWER SCH 40.0 0.0 X 180448 0 37124 DOUGLAS BESSONE DEPT CHAIR - PHYSICAL EDUC 40.0 0.0 X 184646 0 45843 PAUL CHURCH TEACHER 40.0 0.0 X 169412 0 45543 JOSEPH PISELLI DIRECTOR - FACILITIES 40.0 0.0 X 163138 0 45817 DAMIAN FERNANDEZ HEAD OF SCHOOL - FORMER 6/2016 0.0 0.0 X 365469 0 36661 SARAH GILLMAN CFO - FORMER 6/2016 0.0 0.0 X 156054 0 14400 WHITNEY POLLACK DIRECTOR - OIAA FORMER 6/2016 0.0 0.0 X 328851 0 36795 KEVIN JACOBSON PRINCIPAL - M/S FORMER 6/2016 0.0 0.0 X 123874 0 25646 4783831 0 865253 161 true true false BUILDING MAINTENANCE SERVICE LLC PO BOX 26032 NEW YORK NY 10087 MAINTENANCE 3638333 CHARTWELL DINING SERVICES C/O BANK OF AMERICAN COLLECTIONS CHICAGO IL 60693 CATERING 2644536 SHAWMUT DESIGN AND CONSTRUCTION 3 E 54TH STREET NEW YORK NY 10022 CONSTRUCTION 7766969 MULLIGAN SECURITY 11 PENN PLAZA NEW YORK NY 10001 SECURITY 1801972 FXFOWLE ARCHITECTS 22 WEST 19TH STREET NEW YORK NY 10011 ARCHITECTS 669894 36 545585 1917692 7955736 776396 10419013 TUITION INCOME 611710 80036410 80036410 FEES 621110 1373337 1373337 FIELDSTON OUTDOORS 611710 449061 449061 DRIVERS EDUCATION 611710 145326 145326 AFTERSCHOOL PROGRAMS 611710 765320 765320 181121 181121 82950575 824633 824633 0 0 190405 33744 156661 0 156661 156661 8134537 5770175 2364362 2364362 2364362 459973 545585 459973 0 0 0 0 0 0 0 96715244 82950575 3345656 0 13977609 13977609 0 0 2487792 2008746 443022 36024 0 39026440 31511554 6949770 565116 3023280 2441121 538381 43778 7383124 5961438 1314776 106910 2848327 2299856 507226 41245 0 314995 314995 220200 220200 0 232494 232494 542936 542936 7135779 1216879 5834916 83984 31513 29323 2190 1974647 870037 1092556 12054 116917 74721 41993 203 0 1474198 51185 1423013 861782 816242 45540 0 681352 52152 629200 1064289 1064289 0 5890837 5890837 415703 415703 FOOD SERVICE 3034425 2930271 104154 FACULTY DEVELOPMENT 322426 322426 RECRUITMENT 255396 255396 DUES 232468 220516 11952 1484453 641344 593088 250021 95033382 71316257 22345296 1371829 9470 4100 62171934 55876471 13100353 8787265 577372 0 0 0 0 0 0 0 0 0 186328 276841 164357838 76743161 76434814 87614677 52661756 65366699 37740757 39998698 0 0 0 0 8117373 8683130 251000157 266607881 25852433 30688086 0 0 34828112 36818460 48665000 45105000 0 0 0 0 0 0 0 0 5486880 4775155 114832425 117386701 X 35343265 42127653 68337167 71541143 32487300 35552384 136167732 149221180 251000157 266607881 X 1681862 11034081 1512345 -1174840 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55160658 1276609 8609983 2875216 62172034 60048212 2422851 -3863426 3446979 55160658 63407431 106828 351556 3817603 60048212 55661194 2283369 8796543 3336447 63404659 53082232 338430 5333098 3092566 55661194 0.46200 0.53800 false false 130000 130000 136101153 67661970 68439183 9698868 8766622 932246 18427817 314569 18113248 87614677 HEDGE FUNDS 39861037 F PRIVATE EQUITY 137661 F 39998698 0 BOND PREMIUM 4775155 4775155 X 93732026 11034081 503246 11537327 82194699 542936 13977609 14520545 96715244 82190923 1678086 1678086 80512837 542936 13977609 14520545 95033382 SCHEDULE D - SUPPLEMENTAL INFORMATION SCHEDULE D, PART V, LINE 4 The School's endowment consists of individual donor restricted funds established to support a variety of uses including scholarship grants, faculty support and facility maintenance SCHEDULE D, PART X, LINE 2 The School is subject to the provisions of the Financial Accounting Standards Board's ("FASB") Accounting Standard Codification ("ASC") Topic 740, Income Taxes, relating to accounting and reporting for uncertainty in income taxes. Because of the school's general tax-exempt status, management believes ASC Topic 740 has not had, and is not expected to have, a material impact on the School's financial Statements. SCHEDULE D, PART XI, LINE 2D UNREALIZED GAIN OF $503,246 ON BENEFICIAL INTEREST IN PERPETUAL TRUST NOT REFLECTED IN EARNINGS FOR TAX PURPOSES. SCHEDULE D, PART XI, LINE 4B AND PART XII, LINE 4B FINANCIAL AID OF $13,977,609 IS NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER RETURN. SCHEDULE D, PART XII, LINE 2D OTHER CHANGES NOT REFLECTED IN EXPENSES FOR TAX PURPOSES ARE AS FOLLOWS: POST RETIREMENT BENEFITS - RELATED CHANGES OTHER THAN PERIODIC COSTS $ 321,000 LOSS ON UNCOLLECTIBLE PLEDGES 1,357,086 ---------- $1,678,086 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, #3 RACIALLY NON-DISCRIMINATION POLICY: THE POLICY IS MADE AVAILABLE THROUGH NEWSPAPER ADVERTISEMENT AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S LOCATION. SCHEDULE E, PART I, #6A ASSISTANCE FROM GOVERNMENT AGENCY: ASSISTANCE FROM NEW YORK STATE PERTAINING TO STUDENTS' DAILY ATTENDANCE. Central America and the Caribbean Investments 39861037 39861037 39861037 true false false false false false PART I, LINE 3, COLUMN F AMOUNT REPORTED USING ACCRUAL METHOD OF ACCOUNTING. X X X X X X true COMMUNITY COUNSELING SERVICE 527 MADISON AVENUE NEW YORK NY 10022 STRATEGY CAP CAMP'N false 3752794 232494 3520300 3752794 232494 3520300 NY GALA 1005558 545585 459973 459973 0 1005558 545585 459973 459973 459973 true FINANCIAL AID-STUDENTS 367 13977609 FMV TUITION AID SCHEDULE I, PART I, QUESTION 2 PROCEDURES FOR ADMINISTERING SCHOLARSHIPS: The School is committed to need-based tuition assistance and utilizes the TADS financial aid assessment service ("TADS") which assists independent schools in determining the financial aid need. All families are required to fill out TADS forms and provide required documentation. The report that collects family needs is sent to the School from TADS which provides general recommendations on a family's ability to pay for education. All of these items are reviewed and the financial aid committee approves and determines the final aid amount for the students. X X X X true true X X X false true false false false false false false false CLARE MOTTOLA TRUSTEE - FACULTY REP 153612 0 0 0 0 0 14104 0 0 0 167716 0 0 0 GEORGE BURNS PRINCIPAL - LOWER SCHOOL 266420 0 0 0 0 0 26500 0 17588 0 310508 0 0 0 WHITNEY POLLACK DIRECTOR - OIAA FORMER 6/2016 328851 0 0 0 0 0 14023 0 22772 0 365646 0 0 0 TAISHA THOMPSON-ZAYERZ DIRECTOR - ADMISSIONS 237312 0 0 0 0 0 25169 0 28816 0 291297 0 0 0 KEVIN JACOBSON PRINCIPAL - M/S FORMER 6/2016 123874 0 0 0 0 0 11246 0 14400 0 149520 0 0 0 ROBERT COUSINS PRINCIPAL - MIDTOWN 219624 0 0 0 0 0 20706 0 18531 0 258861 0 0 0 ROBERT CAIRO PRINCIPAL - UPPER SCHOOL 221716 0 0 0 0 0 22000 0 9589 0 253305 0 0 0 ROURA ROSALES CONTROLLER 171725 0 0 0 0 0 17407 0 19294 0 208426 0 0 0 NONI LOPEZ ASSISTANT HEAD OF SCHOOL 211570 0 0 0 0 0 8715 0 9412 0 229697 0 0 0 ROSEMARIE BUZZEO ASSISTANT PRICIPAL - LOWER SCH 180448 0 0 0 0 0 18593 0 18531 0 217572 0 0 0 DOUGLAS BESSONE DEPT CHAIR - PHYSICAL EDUC 184646 0 0 0 0 0 17027 0 28816 0 230489 0 0 0 JESSICA BAGBY HEAD OF SCHOOL 420426 0 0 0 0 0 0 0 98549 0 518975 0 0 0 DAMIAN FERNANDEZ HEAD OF SCHOOL - FORMER 6/2016 365469 0 0 0 0 0 1325 0 23411 0 390205 0 0 0 SARAH GILLMAN CFO - FORMER 6/2016 156054 0 0 0 0 0 0 0 14400 0 170454 0 0 0 CHIACHEE CHIU PRINCIPAL - MIDDLE SCHOOL 150317 0 0 0 0 0 15631 0 31320 0 197268 0 0 0 JEANNIE CROWLEY DIRECTOR - TECHNOLOGY 162700 0 0 0 0 0 4175 0 21608 0 188483 0 0 0 GUS ORNSTEIN DIRECTOR - ATHLETICS 171246 0 0 0 0 0 6927 0 26689 0 204862 0 0 0 SARAH SIMON AST HEAD OF SCHOOL ADVANCEMENT 184545 0 0 0 0 0 18975 0 19206 0 222726 0 0 0 PAUL CHURCH TEACHER 169412 0 0 0 0 0 16727 0 28816 0 214955 0 0 0 JOSEPH PISELLI DIRECTOR - FACILITIES 163138 0 0 0 0 0 17001 0 28816 0 208955 0 0 0 SCHEDULE J, PART I, #1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE HEAD OF SCHOOL IS PROVIDED WITH HOUSING AT THE DIRECTOR'S RESIDENCE AT FIELDSTON. THE HOUSING ALLOWANCE IS BASED ON THE RENTAL RATES IN THE NEIGHBORING AREAS AND ALLOCATED TO THE PERSONAL LIVING SPACE, AS THE DIRECTOR'S RESIDENCE IS USED FOR MEETINGS AND OTHER FUNCTIONS THROUGHOUT THE YEAR. CAR ALLOWANCE: THE HEAD OF SCHOOL IS PROVIDED A CAR ALLOWANCE EACH MONTH WHICH SHE CAN USE FOR PURPOSES RELATED TO THE SCHOOL'S MISSION. PERSONAL SERVICES: CLEANING SERVICES FOR THE HOUSE ARE PROVIDED IN ORDER TO MAINTAIN THE CONDITION OF THE RESIDENCE. SCHEDULE J, PART I, #4B THE SCHOOL OFFERS A 457(B) PLAN BUT DOES NOT MAKE ANY CONTRIBUTIONS INTO THE PLAN. EMPLOYEES MAY CONTRIBUTE AT THEIR DISCRETION. A BUILD NYC RESOURCE CORPORATION REVENUE BONDS 454040561 12008EJE7 2015-05-21 55563737 FINANCE CONSTR/REFUND 2005 BONDS false false false A 4250000 0 55563737 0 0 0 1058574 0 0 0 0 0 true false false true A false false true true false 0.01470 0.00000 0.01470 false false false false A false true false false false false 0 false 0 false false A false X 42 776396 FMV false true true SCHEDULE M, PART I, #32A THE SCHOOL USES AN INDEPENDENT FINANCIAL ADVISOR TO SELL DONATED SECURITIES. FORM 990, PART VI GOVERNANCE, MANAGEMENT AND DISCLOSURES: SECTION B, QUESTION 11: THE AUDIT COMMITTEE REVIEWS THE 990 ON BEHALF OF THE FULL BOARD OF TRUSTEES. SECTION B, QUESTIONS 12C: TRUSTEES AND SENIOR ADMINISTRATIVE STAFF ARE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH THE SCHOOL'S POLICIES AND PROVIDE INFORMATION CONCERNING ANY POSSIBLE CONFLICTS OF INTEREST. SECTION B, QUESTIONS 15A & 15B: The salary for the Head of School is determined by the Board of Trustees, which is based on the comparable data from search agencies, salaries of comparable Heads of Schools, and the relative experience of the candidate. After the candidate is retained, the total compensation package is reviewed and approved by the Board of Trustees. The salaries for other key employees are determined by the Head of School based on the qualification of the candidate, comparable salaries and market rates, and approved by the Board of Trustees during THE budget process. SECTION C, QUESTION 18: THE SCHOOL MAKES ITS FORM 1023 AND FORM 990 AVAILABLE UPON REQUEST. SECTION C, QUESTION 19: THE GOVERNING DOCUMENTS AND CONFLICT OF INTERESTS POLICY ARE DISTRIBUTED INTERNALLY AND ARE NOT MADE AVAILABLE TO THE PUBLIC. 990 PART XI, QUESTION 8 During fiscal-year 2017, management of the School determined that certain investment activity should have been reported in fiscal-year 2016. As a result, the Schools investments at June 30, 2016 were understated by $1,512,345, and the financial statements were appropriately restated. 990 PART XI, QUESTION 9 THE CHANGES IN NET ASSETS REPRESENT THE FOLLOWING: UNREALIZED GAIN ON PERPETUAL TRUST $ 503,246 POST RETIREMENT PLAN RELATED CHANGES OTHER THAN PERIODIC COSTS $ (321,000) LOSS ON UNCOLLECTIBLE PLEDGES $ (1,357,086) ----------- TOTAL $ (1,174,840) FORM 8868 EXTENSION OF TIME TO FILE: APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS FILED ELECTRONICALLY. ECF MIDTOWN SCHOOL SUPPORTING ORG 33 CENTRAL PARK WEST NEW YORK NY 10023 133873705 SUPPORT ORG. NY 501(C)(3) 509(A)(3) ECFS false SOC OF ETHICAL CULTURE IN THE CITY OF NY 2 WEST 64TH STREET NEW YORK NY 10023 131624186 CHURCH NY 501(C)(3) 509(A)(1) NA false false false false false false false false false false false true false false false true false false false false