RIPPOWAM CISQUA SCHOOL INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- RIPPOWAM CISQUA SCHOOL INC (EIN 13-1740435)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201841349349305459
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-14T13:06:25-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'Connor Davies LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Mamaroneck Avenue | AddressLine1Txt |
| City | Harrison | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131740435 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Rippowam Cisqua School Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIPP | BusinessNameControlTxt |
| Phone | 9142441261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 439 Cantitoe Street | AddressLine1Txt |
| City | Bedford | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10506 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kirtley Cameron | PersonNm |
| Person Title | Chair | PersonTitleTxt |
| Phone | 9142441261 | PhoneNum |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Garrett M Higgins | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2018-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kirtley Cameron | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 439 Cantitoe Street | AddressLine1Txt |
| City | Bedford | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,610,085 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.rcsny.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | Private preparatory school for grades pre-kindergarten through grade 9. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 186 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,635,935 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,407,772 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,551,180 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,077,861 | CYProgramServiceRevenueAmt |
| PY Investment Income | $69,674 | PYInvestmentIncomeAmt |
| CY Investment Income | $490,332 | CYInvestmentIncomeAmt |
| PY Other Revenue | $21,982 | PYOtherRevenueAmt |
| CY Other Revenue | $144,537 | CYOtherRevenueAmt |
| PY Total Revenue | $21,278,771 | PYTotalRevenueAmt |
| CY Total Revenue | $21,120,502 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,222,850 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,970,597 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,137,263 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,303,892 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,222,313 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,697,150 | PYOtherExpensesAmt |
| CY Other Expenses | $6,315,144 | CYOtherExpensesAmt |
| PY Total Expenses | $21,057,263 | PYTotalExpensesAmt |
| CY Total Expenses | $20,589,633 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $221,508 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $530,869 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $62,082,147 | TotalAssetsBOYAmt |
| Total Assets EOY | $66,082,502 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,008,065 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,866,589 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,074,082 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,215,913 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Rippowam Cisqua School creates independent thinkers, confident communicators, and engaged leaders who respect and contribute meaningfully to a diverse and increasingly complex global society. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,797,518 | ExpenseAmt |
| Grant | $2,970,597 | GrantAmt |
| Revenue | $16,077,861 | RevenueAmt |
| Desc | Private preparatory school of approximately 400 students for grades pre-kindergarten through grade nine.Rippowam Cisqua School believes that learning is a shared experience, the responsibility of both students and teachers. We urge active student involvement and seek to provide a rich curriculum in academics, arts, and athletics for children of different abilities and learning styles. Our approach to learning incorporates experimentation, simulation, and collective and individual problem solving, as well as traditional lecture, discussion, and skill development techniques - all toward the goal of attaining excellence. Students are challenged to demonstrate their competence in a variety of subjects, with emphasis placed on the written word, throughout their school career. The process by which children arrive at a final product is an important part of their education. | Desc |
| Total Program Service Expenses | $15,797,518 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 186 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Deborah Hurrell | PersonNm |
| Phone | 9142441261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 439 Cantitoe Street | AddressLine1Txt |
| City | Bedford | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10506 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Kirtley H Cameron | |||||||
| Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| James D Kallman | |||||||
| Vice Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Charles E Buckley | |||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott A Barshay | |||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| James R Bartlett | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sonja Bartlett | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Steve Bean | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ralph Bernstein | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Whitney Brown | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert Casper | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jonathan Childs | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anne Citrin | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nancy Dwyer Eaves | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Margot Fooshee | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Peter B Fruend | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Abby Gerry | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David Grubb | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ben Harris | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Elizabeth L Kilgallon | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Stuart Kovensky | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anna Petite Lee | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Angelina Lipman | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Karen McFarlane | |||||||
| Trustee (thru June 2017) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Mugler | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Christopher H Pachios | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nga Pedretti | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Lisa L Shrewsberry | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sara Slocum | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Daniel van Starrenburg | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Colm MacMahon | |||||||
| Head of School | 40.00 | Yes (X) | $219,883 | $0 | $100,532 | ||
| Deborah A Hurrell | |||||||
| Asst. Head of Sch., Finance Director | 40.00 | Yes (X) | $190,702 | $0 | $28,378 | ||
| Penelope Jennings | |||||||
| Head of Lower School | 40.00 | $148,442 | $0 | $63,315 | Yes (X) | ||
| William Barrett | |||||||
| Head of Upper School | 40.00 | $141,560 | $0 | $110,439 | Yes (X) | ||
| Ryan Smith | |||||||
| Director of Advancement | 40.00 | $121,250 | $0 | $71,488 | Yes (X) | ||
| Kevin Daley | |||||||
| Buildings & Grounds Manager | 40.00 | $107,839 | $0 | $37,256 | Yes (X) | ||
| Michael Bolton | |||||||
| Head of Security | 40.00 | $107,667 | $0 | $271 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,037,343 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $411,679 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Consigli Construction NY LLC | |||||
| 199 West Road Suite 100 | Pleasant Valley | NY | 12569 | Construction | $5,626,025 |
| Noble Construction Management Inc | |||||
| 21 West Road | South Salem | NY | 10590 | Construction | $1,144,260 |
| K G & D Architects | |||||
| 285 Main Street | Mount Kisco | NY | 10549 | Architect | $905,450 |
| Flik Independent School Dining | |||||
| PO Box 417632 | Boston | MA | 02241 | Food Service | $649,547 |
| Sage Dining Services Inc | |||||
| 1402 York Road Suite 100 | Lutherville | MD | 21093 | Food Service | $326,214 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $206,510 | GovernmentGrantsAmt |
| All Other Contributions | $4,201,262 | AllOtherContributionsAmt |
| Noncash Contributions | $591,507 | NoncashContributionsAmt |
| Total Contributions | $4,407,772 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Student tuition & fees | 611600 | $15,881,277 | $15,881,277 |
| After school programs | 611600 | $179,199 | $179,199 |
| Summer camp | 611600 | $17,385 | $17,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,077,861 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $368,655 | TotalRevenueColumnAmt |
| Exclusion | $368,655 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,806 | TotalRevenueColumnAmt |
| Exclusion | $9,806 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $88,115 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $88,115 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,115 | TotalRevenueColumnAmt |
| Exclusion | $88,115 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,601,454 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,489,583 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $111,871 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $111,871 | TotalRevenueColumnAmt |
| Exclusion | $111,871 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Transport Fees | 900099 | $33,000 | $33,000 |
| Forfeited Deposits | 900099 | $12,000 | $12,000 |
| Miscellaneous | 900099 | $7,469 | $7,469 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,953 | TotalRevenueColumnAmt |
| Exclusion | $3,953 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,422 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,120,502 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,077,861 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $634,869 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,970,597 | TotalAmt |
| Program Services | $2,970,597 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $506,161 | TotalAmt |
| Program Services | $421,391 | ProgramServicesAmt |
| Management And General | $52,667 | ManagementAndGeneralAmt |
| Fundraising | $32,103 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,954 | TotalAmt |
| Program Services | $51,954 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,508,162 | TotalAmt |
| Program Services | $7,048,762 | ProgramServicesAmt |
| Management And General | $866,525 | ManagementAndGeneralAmt |
| Fundraising | $592,875 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $415,507 | TotalAmt |
| Program Services | $353,181 | ProgramServicesAmt |
| Management And General | $49,861 | ManagementAndGeneralAmt |
| Fundraising | $12,465 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,078,744 | TotalAmt |
| Program Services | $916,571 | ProgramServicesAmt |
| Management And General | $129,738 | ManagementAndGeneralAmt |
| Fundraising | $32,435 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $743,364 | TotalAmt |
| Program Services | $631,859 | ProgramServicesAmt |
| Management And General | $89,204 | ManagementAndGeneralAmt |
| Fundraising | $22,301 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,537 | TotalAmt |
| Management And General | $88,537 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,545 | TotalAmt |
| Management And General | $70,545 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,612 | TotalAmt |
| Program Services | $45,593 | ProgramServicesAmt |
| Management And General | $12,322 | ManagementAndGeneralAmt |
| Fundraising | $3,697 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,829 | TotalAmt |
| Program Services | $127,986 | ProgramServicesAmt |
| Management And General | $34,591 | ManagementAndGeneralAmt |
| Fundraising | $13,252 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,174 | TotalAmt |
| Fundraising | $106,174 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,373 | TotalAmt |
| Program Services | $55,598 | ProgramServicesAmt |
| Management And General | $95,267 | ManagementAndGeneralAmt |
| Fundraising | $4,508 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,713 | TotalAmt |
| Program Services | $181,827 | ProgramServicesAmt |
| Management And General | $49,143 | ManagementAndGeneralAmt |
| Fundraising | $14,743 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $859,045 | TotalAmt |
| Management And General | $859,045 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,871 | TotalAmt |
| Management And General | $12,782 | ManagementAndGeneralAmt |
| Fundraising | $89 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,283 | TotalAmt |
| Management And General | $9,283 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,854 | TotalAmt |
| Management And General | $47,854 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,060,960 | TotalAmt |
| Program Services | $785,110 | ProgramServicesAmt |
| Management And General | $212,192 | ManagementAndGeneralAmt |
| Fundraising | $63,658 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,388 | TotalAmt |
| Management And General | $336,388 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs & Maintenance | $969,131 | $864,039 | $35,035 | $70,057 |
| Dining Hall | $828,350 | $612,979 | $165,670 | $49,701 |
| Instructional Expense | $701,412 | $650,813 | $50,599 | |
| Admissions and Activiti | $249,200 | $79,258 | $103,466 | $66,476 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,867 | TotalAmt |
| Management And General | $199,088 | ManagementAndGeneralAmt |
| Fundraising | $137,779 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,589,633 | TotalAmt |
| Program Services | $15,797,518 | ProgramServicesAmt |
| Management And General | $3,569,802 | ManagementAndGeneralAmt |
| Fundraising | $1,222,313 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,655,739 | BOYAmt |
| EOY | $1,614,837 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,475,974 | BOYAmt |
| EOY | $6,274,873 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,562,172 | BOYAmt |
| EOY | $3,491,182 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $717,460 | BOYAmt |
| EOY | $1,581,834 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,140 | BOYAmt |
| EOY | $48,948 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,682 | BOYAmt |
| EOY | $102,576 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,170 | BOYAmt |
| EOY | $1,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,959,068 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,982,990 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,279,406 | BOYAmt |
| EOY | $35,976,078 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,527,447 | BOYAmt |
| EOY | $13,826,418 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,698,957 | BOYAmt |
| EOY | $3,164,156 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,082,147 | BOYAmt |
| EOY | $66,082,502 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,110,155 | BOYAmt |
| EOY | $6,164,145 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,500 | BOYAmt |
| EOY | $16,250 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,560,706 | BOYAmt |
| EOY | $2,266,559 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,521,451 | BOYAmt |
| EOY | $24,275,555 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,800,253 | BOYAmt |
| EOY | $1,144,080 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,008,065 | BOYAmt |
| EOY | $33,866,589 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,976,906 | BOYAmt |
| EOY | $21,369,293 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,944,777 | BOYAmt |
| EOY | $9,848,325 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,399 | BOYAmt |
| EOY | $998,295 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,074,082 | BOYAmt |
| EOY | $32,215,913 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,082,147 | BOYAmt |
| EOY | $66,082,502 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $530,869 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,173,473 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$252,662 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$309,849 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,528,341 | BeginningYearBalanceAmt |
| Contributions | $16,990 | ContributionsAmt |
| Investment Earnings Or Losses | $1,663,805 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,188,324 | OtherExpendituresAmt |
| End Year Balance | $18,020,812 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,419,455 | BeginningYearBalanceAmt |
| Contributions | $43,355 | ContributionsAmt |
| Investment Earnings Or Losses | -$721,159 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,213,310 | OtherExpendituresAmt |
| End Year Balance | $17,528,341 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,334,200 | BeginningYearBalanceAmt |
| Contributions | $30,327 | ContributionsAmt |
| Investment Earnings Or Losses | $149,764 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,094,836 | OtherExpendituresAmt |
| End Year Balance | $20,419,455 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,457,364 | BeginningYearBalanceAmt |
| Contributions | $651,473 | ContributionsAmt |
| Investment Earnings Or Losses | $2,366,324 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,140,961 | OtherExpendituresAmt |
| End Year Balance | $21,334,200 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,390,830 | BeginningYearBalanceAmt |
| Contributions | $88,343 | ContributionsAmt |
| Investment Earnings Or Losses | $1,791,323 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,813,132 | OtherExpendituresAmt |
| End Year Balance | $19,457,364 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.83780 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.05540 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.10680 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,108,536 | OtherCostOrOtherBasisAmt |
| Book Value | $3,108,536 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,375,262 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,174,094 | DepreciationAmt |
| Book Value | $13,201,168 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,527,292 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,531,746 | DepreciationAmt |
| Book Value | $995,546 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,947,978 | OtherCostOrOtherBasisAmt |
| Depreciation | $277,150 | DepreciationAmt |
| Book Value | $18,670,828 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,976,078 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Post-retirement benefits | $1,142,158 |
| Capital lease payable | $1,922 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,144,080 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,260,207 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,173,473 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,173,473 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,086,734 | RevenueSubtotalAmt |
| Other Revenues Not Included | $3,033,768 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $3,033,768 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $21,120,502 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,865,714 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $364,686 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $364,686 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,501,028 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,088,605 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,088,605 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,589,633 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: | The School collects historical materials that were acquired through contributions and are not recognized as assets in the Statements of Financial Position. Contributed collection items are not reflected in the financial statements. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. The School's collections are maintained for public exhibition and education in furtherance of the School's mission rather than for financial gain. Collections are valuable assets of the School and are protected, kept unencumbered, cared for, and preserved. As a matter of policy, the proceeds of items in collections that are sold are used to acquire other items for collections. |
| Part V, Line 4: | The intended uses of the endowment funds are to support financial aid, faculty salaries, and general operating expenses. |
| 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, 2014. |
| Part XI, Line 4b - Other Adjustments: | Scholarships and Financial Aid reported on Part IX, Line 2 2,933,097. Master Teacher grants reported on Part IX, Line 2 37,500. Event expenses reported on Part IX, Line 24 63,171. |
| Part XII, Line 2d - Other Adjustments: | Loss on Disposal of Property and Equipment reported on Part XI, Line 9 69,989. Reserve on Endowment Pledge reported on Part XI, Line 9 294,697. |
| Part XII, Line 4b - Other Adjustments: | Scholarships and Financial Aid reported on Part IX, Line 2 2,933,097. Actuarial Post Retirement Benefit Adjustment reported on Part XI, Line 9 54,837. Master Teacher grants reported on Part IX, Line 2 37,500. Event expenses reported on Part IX, Line 24 63,171. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Annually publishes notice of racially non-discriminatory policy in the New York Times. |
| Schedule E, Part I, Line 4 | There is an optional check box on our student application to track ethnicity. This question is not required to apply to the School, and we don't maintain a complete or accurate record of racial composition of the student body. Information collected is used for reporting purposes to the NYS Dept. of Education. We do not track or record ethnicity for faculty or staff. |
| Schedule E, Part I, Line 6 | The Rippowam Cisqua School receives government financial assistance. The School's right to such aid has never been suspended or revoked. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | RegionTxt |
| Type Of Activities Conducted | Investments | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $1,917,826 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $1,917,826 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,917,826 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 1: | The organization is not required to file Form 926 because it does not meet the applicable filing threshold requirement. |
| Part IV, Line 3: | The organization is not required to file Form 5471 because it does not meet the applicable threshold ownership or other filing requirements. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Need-based financial aid | 112 | $2,933,097 |
| Master Teacher grants | 10 | $37,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Financial Assistance is available for students from Pre-Kindergarten through Grade Nine, and is given on the basis of need and the availability of funds. Our tuition assistance grants, given to more than 20% of our students, vary in amount, and reflect the socio-economic diversity that is represented in the communities that surround our School. Grants are made to students who qualify for aid strictly on the basis of the family's demonstrated financial need. There are no awards made on the basis of the student's academic, athletic, or other abilities. The award is a direct reduction of tuition, no cash is given to recipients. Faculty and staff are eligible to receive a Master Teacher grant every 5 years of employment at the School. The Alumni Association makes the decisions on the awards and grantees. An application must completed and received before a grant can be awarded. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Colm MacMahon | ||||||||||||||
| Head of School | $219,883 | $0 | $0 | $0 | $0 | $0 | $5,750 | $0 | $94,782 | $0 | $320,415 | $0 | $0 | $0 |
| Deborah A Hurrell | ||||||||||||||
| Asst. Head of Sch., Finance Director | $186,202 | $0 | $0 | $0 | $4,500 | $0 | $15,004 | $0 | $13,374 | $0 | $219,080 | $0 | $0 | $0 |
| Penelope Jennings | ||||||||||||||
| Head of Lower School | $148,442 | $0 | $0 | $0 | $0 | $0 | $7,197 | $0 | $56,118 | $0 | $211,757 | $0 | $0 | $0 |
| William Barrett | ||||||||||||||
| Head of Upper School | $141,560 | $0 | $0 | $0 | $0 | $0 | $11,015 | $0 | $99,424 | $0 | $251,999 | $0 | $0 | $0 |
| Ryan Smith | ||||||||||||||
| Director of Advancement | $121,250 | $0 | $0 | $0 | $0 | $0 | $5,807 | $0 | $65,681 | $0 | $192,738 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The Rippowam Cisqua School, Inc. provided residence for personal use, valued at $30,000, to the following officers and employees as a non-taxable benefit: Colm MacMahon, Head of School Penelope Jennings, Head of Lower School William Barrett, Head of Upper School Ryan Smith, Director of Advancement |
| Schedule J, Part II, Column D: | Colm MacMahon, William Barrett and Ryan Smith received tuition remission from the organization for their children that attend Rippowam Cisqua School, which is also being reported in Column D. In 2016, Colm MacMahon received $30,713, William Barrett received $36,327, and Ryan Smith received $35,388 in family tuition remission. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Westchester County Local Development Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 455135576 | BondIssuerEIN |
| Bond Issued | 2016-06-28 | BondIssuedDt |
| Issue Price | $25,000,000 | IssuePriceAmt |
| Purpose | Rippowam Cisqua School Project; Refunding 11/15/2012 | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $591,392 | RetiredAmt |
| Total Proceeds | $25,017,081 | TotalProceedsAmt |
| In Reserve Fund | $4,569,443 | InReserveFundAmt |
| Issuance Costs From Proceeds | $234,398 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $658,608 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $17,089,211 | CapitalExpendituresAmt |
| Other Spent Proceeds | $6,144,046 | OtherSpentProceedsAmt |
| Unspent | $1,463,592 | UnspentAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | 0 | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Line 3: | The total proceeds do not agree to the issue price in Part I, Col. (e) due to investment earnings. |
| Schedule K, Part II, Line 11: | The bond proceeds were used to currently refund a prior issue. |
| Schedule K, Part III, Line 4, Safe Harbor Provisions: | Pursuant to Revenue Procedure 2016-44, meets the safe harbor provision, and accordingly, the use of the bond-financed property by a non-qualified user does not result in private business use. |
| Schedule K, Part IV, Line 2b: | The School has met the spending exception to the arbitrage rebate requirement of IRC Section 148(f)(2). |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| Colm MacMahon | |||||||
| Officer of the School | Personal Loan | Yes (X) | $59,488 | $48,325 | 0 | Yes (1) | 0 |
| Deborah Hurrell | |||||||
| Officer of the School | Computer Loan | Yes (X) | $1,090 | $623 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $48,948 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Miles Cameron | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Brother-in-law of Kirtley Cameron, Chair | RelationshipDescriptionTxt |
| Transaction | $49,250 | TransactionAmt |
| Transaction | Miles is compensated as the Director of Innovation and art teacher at the School. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $591,507 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Avg. Selling Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The School is reporting the number of contributors. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | James R. Bartlett, Trustee, and Sonja Bartlett, Trustee, have a family relationship. |
| Form 990, Part VI, Section B, line 11b | The School has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. After the Form 990 has been prepared, the Finance Committee reviews and approves the full form 990. A public disclosure copy of the form is then electronically sent to the board. After the return is sent to the board, it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Each Director, Officer, and Key Employee shall annually sign and submit to the Secretary of the School a statement which affirms such person: (a) has received a copy of the Conflict of Interest Policy, (b) has read and understands the Policy, and (c) has agreed to comply with the Policy. Prior to a Director's initial election to the Board, or an Officer or Key Employee's employment at the School, and thereafter on an annual basis, all Directors, Officers, and Key Employees shall disclose in writing to the Secretary of the School: (i) Any entity of which such person or a Relative of such person is an officer, director, trustee, member, owner, or employee and with which the School has a relationship, (ii) Any Financial Interest such person may have in any School, organization, partnership or other entity which provides professional or other goods or services to School for a fee or other compensation, and (iii) Any position or other material relationship such Director, Officer, Key Employee, or Relative of such person, may have with any not-for-profit School with which the School has a business relationship. A copy of each disclosure statement shall be kept in School's files and made available to any Director, Officer, or Key Employee upon request. Any Related Party shall disclose in good faith all material facts of his or her Financial Interest to the Chair of the Board and the appropriate Committee. All transactions, agreements or any other arrangements between the School and a Related Party, and any other transactions which may involve a potential conflict of interest, shall be reviewed by the Independent Directors of the Board. All Related Parties with a Financial Interest shall leave the room in which such deliberations are conducted. However, Related Parties are not prohibited from providing information regarding the transaction to the Board prior to the Board's deliberations. No Director or Officer shall vote, act, or attempt to influence improperly the deliberations on any matter in which he or she has been determined by the Board to have a Financial Interest. Any attempt to vote, act, or improperly influence deliberations by a Related Party on any matter with which such person has a Financial Interest may be grounds for disciplinary action, including possible removal from the Board or termination from the School. The Independent Directors of the Board will determine whether the contemplated Related Party Transaction is fair, reasonable, and in the best interests of the School at the time of such determination. The School will not enter into any Related Party Transaction unless it is determined to be fair, reasonable and in the best interest of the School at the time of such determination. |
| Form 990, Part VI, Section B, line 15 | The Compensation Committee is provided comparable data derived from the NAIS DASL program using similar local schools in the area for the compensation determination and review of Senior Administration. Deliberations and decisions regarding the compensation review process and approval are documented in the board minutes. The compensation review process was last undertaken in fiscal year 2017. |
| Form 990, Part VI, Section C, line 19 | The School's 990 is posted on guidestar.org. In addition, the governing documents, conflict of interest policy, financial statements, and Form 990 are available upon request. |
| Form 990, Part XI, line 9: | Actuarial Post Retirement Benefit Adjustment 54,837. Loss on Disposal of Property and Equipment -69,989. Reserve on Endowment Pledge -294,697. |
| Form 990, Part XII, Line 2c: | The school has an audit committee that assumes the responsibility for overseeing the audit and selecting the independent auditor. This process has not changed from previous years. |
| Form 990, Part XI, Line 8: | In 2017, the School restated its financial statements as of and for the year ended June 30, 216, in order to properly reflect pledges receivable, capital campaign expenditures and endowment fund classifications. The adjustments from the restatement resulted in a prior period adjustment of $-262,662. |
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