2017-05-09T14:03:30-05:00 2016-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2015-07-01 133862529 ETHICAL CULTURE FIELDSTON SCHOOL % JODI SCHEURENBRAND CFO ETHI 2127126236 33 CENTRAL PARK WEST NEW YORK NY 100236001 JESSICA BAGBY HEAD OF SCHOOL 2127126236 2017-05-08 true CANDICE METH P01306891 2129498700 2015 2021-01-29 14:40:06Z JESSICA BAGBY 33 CENTRAL PARK WEST NEW YORK NY 10023 140381901 false X www.ecfs.org X 1878 NY PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH TWELFTH GRADE. 31 27 773 380 0 22319243 15702660 75292417 78755761 2593306 1372851 98744 87895 100303710 95919167 12553933 13293413 0 0 49636645 51334465 0 70000 1981205 28300755 28036619 90491333 92734497 9812377 3184670 253520482 251000157 113444608 114832425 140075874 136167732 PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. false false 67760209 13293413 78755761 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,700 STUDENTS IN VARIOUS CLASSES FROM PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 67760209 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 true false false false true false false false false true false false false true 147 0 true 773 true false false false false false true true false false false false X 31 27 false false false false false false false true true false false false true true true true true true true false JODI SCHEURENBRAND CFO 2127126236 33 CENTRAL PARK WEST NEW YORK NY 10023 X CARYN SEIDMAN BECKER CHAIR 2.0 X X 0 0 0 PAUL MASON VICE CHAIR 2.0 0.0 X X 0 0 0 JOSH NASH SECRETARY 2.0 0.0 X X 0 0 0 ANTONIO MAGLIOCCO TREASURER 2.0 0.0 X X 0 0 0 JEANNE JANG TRUSTEE 2.0 0.0 X 0 0 0 MARGARET MUNZER LOEB TRUSTEE 2.0 0.0 X 0 0 0 MEG CHAPMAN TRUSTEE 2.0 0.0 X 0 0 0 KEN GLASSMAN TRUSTEE 2.0 0.0 X 0 0 0 CARSON GLEBERMAN TRUSTEE 2.0 0.0 X 0 0 0 ELIZABETH ALEXANDER TRUSTEE 2.0 0.0 X 0 0 0 JOHN BERES TRUSTEE 2.0 0.0 X 0 0 0 ROSALIND CLAY CARTER TRUSTEE 2.0 0.0 X 0 0 0 LIZ FERNANDEZ TRUSTEE - FACULTY REP 2.0 0.0 X 117065 0 21785 LESLEY FIELD 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 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 94756 0 37712 ANNE KLAEYSEN TRUSTEE 2.0 0.0 X 0 0 0 MEGHAN MACKAY TRUSTEE 2.0 0.0 X 0 0 0 MARTI MEYERSON TRUSTEE 2.0 0.0 X 0 0 0 CLARE MOTTOLA TRUSTEE - FACULTY REP 2.0 0.0 X 153077 0 14914 DEVEN PAREKH TRUSTEE 2.0 0.0 X 0 0 0 ROBERT A PRUZAN TRUSTEE 2.0 0.0 X 0 0 0 RICHARD RIEGER TRUSTEE 2.0 0.0 X 0 0 0 JONATHAN M ROZOFF TRUSTEE 2.0 0.0 X 0 0 0 CARLINE SAMSON TRUSTEE - FACULTY REP 2.0 0.0 X 100419 0 39229 PAUL SCHNELL TRUSTEE 2.0 0.0 X 0 0 0 EMILY SUSSMAN TRUSEE 2.0 0.0 X 0 0 0 BECKY TOLSON TRUSTEE 2.0 0.0 X 0 0 0 DAMIAN FERNANDEZ HEAD OF SCHOOL - UNTIL 6/2016 40.0 0.0 X 747775 0 55903 SARAH GILLMAN CFO - UNTIL 6/2016 40.0 0.0 X 138489 0 14047 JESSICA BAGBY HEAD OF SCHOOL - AS OF 6/2016 40.0 0.0 X 0 0 0 GEORGE BURNS PRINCIPAL - LOWER SCHOOL 40.0 0.0 X 258521 0 44645 WHITNEY POLLACK DIRECTOR - OIAA 40.0 0.0 X 243916 0 54040 TAISHA THOMPSON-ZAYERZ DIRECTOR - ADMISSIONS 40.0 0.0 X 229917 0 53531 KEVIN JACOBSON PRINCIPAL - MIDDLE SCHOOL 40.0 0.0 X 228738 0 51798 ROBERT COUSINS PRINCIPAL - MIDTOWN 40.0 0.0 X 208526 0 34131 ROBERT CAIRO ACTING PRINCIPAL - UPPER SCH 40.0 0.0 X 197346 0 30173 ROURA ROSALES CONTROLLER 40.0 0.0 X 208544 0 22524 NONI LOPEZ ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 199892 0 13230 ROSEMARIE BUZZEO ASSISTANT PRICIPAL - LOWER SCH 40.0 0.0 X 173992 0 37478 DOUGLAS BESSONE DEPT CHAIR - PHYSICAL EDUC 40.0 0.0 X 173027 0 46068 MARIAMA RICHARDS DIRECTOR - MULTICULTURAL 40.0 0.0 X 170364 0 17301 MICHAEL HWANG CFO - FORMER 6/2015 0.0 0.0 X 155987 0 15955 3800351 0 604464 135 true true false BUILDING MAINTENANCE SERVICE LLC PO BOX 26032 NEW YORK NY 10087 MAINTENANCE 3671416 CHARTWELL DINING SERVICES C/O BANK OF AMERICAN COLLECTIONS CHICAGO IL 60693 CATERING 2661534 APPLIED LANDSCAPE TECHNOLOGIES 145 RIVER ROAD MONTVILLE NJ 07045 CONSTRUCTION 1717258 MULLIGAN SECURITY 11 PENN PLAZA NEW YORK NY 10001 SECURITY 1661653 SUPERTRANS NY 60 ALEXANDER ST YONKERS NY 10701 BUS SERVICES 492479 38 463750 1831747 13407163 1565349 15702660 TUITION INCOME 611710 76683780 76683780 FEES 621110 278988 278988 FIELDSTON OUTDOORS 611710 710226 710226 DRIVERS EDUCATION 611710 196743 196743 AFTERSCHOOL PROGRAMS 611710 628578 628578 257446 257446 78755761 849988 849988 0 0 131830 43935 87895 0 87895 87895 44455348 43932485 522863 522863 522863 486314 463750 486314 0 0 0 0 95919167 78755761 1460746 0 13293413 13293413 0 0 3532486 2894912 540717 96857 0 35706898 29262202 5465650 979046 3145798 2135644 932471 77683 6346255 4308395 1881144 156716 2603028 1767164 771584 64280 0 441082 441082 82300 82300 0 70000 70000 14885 14885 7225425 653688 6512572 59165 81512 76617 4895 2540991 1436514 1093132 11345 146975 72077 73581 1317 0 1515389 17397 1497992 830235 768247 61988 0 51126 47260 3866 1729876 1729876 0 5677989 5677989 534522 534522 FOOD SERVICE 2769951 2658087 111864 FACULTY DEVELOPMENT 311026 310722 304 SPECIAL PURPOSE 1256181 1256181 DUES 165952 149448 16504 2661202 974252 1222154 464796 92734497 67760209 22993083 1981205 4350 9470 59416615 62171934 12990413 13100353 458367 577372 0 0 0 0 0 0 0 0 231124 186328 147300888 70866074 74942613 76434814 52194013 52661756 44444554 37740757 0 0 0 0 8838433 8117373 253520482 251000157 24784619 25852433 0 0 33096252 34828112 49355000 48665000 0 0 0 0 0 0 0 0 6208737 5486880 113444608 114832425 X 37848368 35343265 70200161 68337167 32027345 32487300 140075874 136167732 253520482 251000157 X 3184670 -7208731 115919 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60048212 1135986 -3863426 3446979 53873793 63407431 106828 351556 3817603 60048212 55661194 2283369 8796543 3336447 63404659 53082232 338430 5333098 3092566 55661194 55799372 267921 -147519 2837542 53082232 0.48600 0.51400 false false 130000 130000 131872994 62248841 69624153 9162990 8329198 833792 6134904 288035 5846869 76434814 HEDGE FUNDS 37605679 F PRIVATE EQUITY 135078 F 37740757 0 BOND PREMIUM 5486880 5486880 X 74726107 -7208731 -676031 -7884762 82610869 14885 13293413 13308298 95919167 78634249 -791950 -791950 79426199 14885 13293413 13308298 92734497 SCHEDULE D - SUPPLEMENTAL INFORMATION SCHEDULE D, PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, CONSISTING OF DONOR RESTRICTED FUNDS. THE PURPOSE OF THESE FUNDS IS TO GENERATE INCOME TO SUPPORT SCHOLARSHIPS, 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 LOSS OF $676,031 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 $13,293,413 IS NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER RETURN. SCHEDULE D, PART XII, LINE 2D POST RETIREMENT BENEFITS - RELATED CHANGES OTHER THAN PERIODIC COSTS: RELATED CHANGES OF $891,000 OTHER THAN PERIODIC COSTS NOT REFLECTED IN EXPENSES FOR TAX PURPOSES. LOSS ON UNCOLLECTIBLE PLEDGES OF $99,050 PER FINANCIAL STATEMENTS. 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 STUDENT'S DAILY ATTENDANCE. Central America and the Caribbean Investments 37605679 37605679 37605679 false false false false false false X X X X X X true COMMUNITY COUNSELING SERVICE 527 MADISON AVENUE NEW YORK NY 10022 STRATEGY CAP CAMP'N false 2560909 70000 2490909 2560909 70000 2490909 NY GALA 950064 463750 486314 486314 0 950064 463750 486314 486314 486314 true FINANCIAL AID-STUDENTS 404 13293413 FMV TUITION AID SCHEDULE I, PART I, QUESTION 2 PROCEDURES FOR ADMINISTERING SCHOLARSHIPS: Y The School is committed to need-based tuition assistance and utilizes the School and Student Services for Financial Aid ("SSS") services, which assists independent schools in determining the financial aid need. All families are required to fill out SSS forms and provide required documentation. The Report for Family Contribution ("RFC") is sent to the School from SSS, 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 X true false X X X false false false false false false false false false CLARE MOTTOLA TRUSTEE - FACULTY REP 153077 0 0 0 0 0 14204 0 710 0 167991 0 0 0 DAMIAN FERNANDEZ HEAD OF SCHOOL - UNTIL 6/2016 716775 0 31000 0 0 0 26500 0 29403 0 803678 0 0 0 SARAH GILLMAN CFO - UNTIL 6/2016 138489 0 0 0 0 0 0 0 14047 0 152536 0 0 0 GEORGE BURNS PRINCIPAL - LOWER SCHOOL 258521 0 0 0 0 0 16146 0 18499 0 293166 0 0 0 WHITNEY POLLACK DIRECTOR - OIAA 243916 0 0 0 0 0 25334 0 28706 0 297956 0 0 0 TAISHA THOMPSON-ZAYERZ DIRECTOR - ADMISSIONS 229917 0 0 0 0 0 24436 0 29095 0 283448 0 0 0 KEVIN JACOBSON PRINCIPAL - MIDDLE SCHOOL 228738 0 0 0 0 0 22164 0 29634 0 280536 0 0 0 ROBERT COUSINS PRINCIPAL - MIDTOWN 208526 0 0 0 0 0 14789 0 19342 0 242657 0 0 0 ROBERT CAIRO ACTING PRINCIPAL - UPPER SCH 197346 0 0 0 0 0 19596 0 10577 0 227519 0 0 0 ROURA ROSALES CONTROLLER 173226 0 0 0 35318 0 20432 0 2092 0 231068 0 0 0 NONI LOPEZ ASSISTANT HEAD OF SCHOOL 199892 0 0 0 0 0 3090 0 10140 0 213122 0 0 0 ROSEMARIE BUZZEO ASSISTANT PRICIPAL - LOWER SCH 173992 0 0 0 0 0 18051 0 19427 0 211470 0 0 0 DOUGLAS BESSONE DEPT CHAIR - PHYSICAL EDUC 173027 0 0 0 0 0 16458 0 29610 0 219095 0 0 0 MARIAMA RICHARDS DIRECTOR - MULTICULTURAL 170364 0 0 0 0 0 6993 0 10308 0 187665 0 0 0 MICHAEL HWANG CFO - FORMER 6/2015 155987 0 0 0 0 0 15955 0 0 0 171942 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 AND A VEHICLE FOR BUSINESS USE. 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. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE HEAD OF SCHOOL IS PROVIDED TUITION ASSITANCE AS PART OF HIS COMPENSATION WHICH IS INCLUDED IN HIS W-2 ALONG WITH A GROSS UP AMOUNT FOR TAXES TO COVER HIS TAX OBLIGATION FOR THIS BENEFIT. DISCRETIONARY SPENDING ACCOUNT: THE HEAD OF SCHOOL IS PROVIDED A DISCRETIONARY SPENDING BUDGET WHICH HE CAN USE FOR EXPENSES RELATED TO THE SCHOOL'S MISSION. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE HEAD OF SCHOOL BELONGS TO A SOCIAL CLUB FOR ACTIVITIES RELATED TO THE PURPOSE OF THE SCHOOL (FACULTY, STAFF, EVENTS). PERSONAL SERVICES: CLEANING SERVICES FOR THE HOUSE ARE PROVIDED IN ORDER TO MAINTAIN THE CONDITION OF THE RESIDENCE. A BUILD NYC RESOURCE CORPORATION REVENUE BONDS 454040561 12008EJE7 2015-05-21 55563737 FINANCE CONSTR/REFUND 2005 BONDS false false false A 690000 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 227770 FINANCIAL AID SEE PART V SCHEDULE L, PART III STUDENTS OF EMPLOYEES JUST LIKE OTHER NON-EMPLOYEE STUDENTS OF THE SCHOOL MUST SUBMIT A FINANCIAL AID APPLICATION IN ORDER TO BE CONSIDERED FOR AID AND THE REVIEW PROCESS IS THE SAME FOR ALL STUDENTS. X 61 1565349 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 PROFESSIONAL STAFF ARE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH THE SCHOOL'S POLICIES AND PROVIDE INFORMATION CONCERNING ANY POSSIBLE CONFLICTS OF 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 School, 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 rate, and approved by the Board of Trustees during THE budget process. 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 9 THE CHANGES IN NET ASSETS REPRESENT THE FOLLOWING: UNREALIZED LOSS ON PERPETUAL TRUST $ (676,031) POST RETIREMENT PLAN RELATED CHANGES OTHER THAN PERIODIC COSTS $ 891,000 LOSS ON UNCOLLECTIBLE PLEDGES $ (99,050) --------- TOTAL $ 115,919 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 false false false false false