2017-03-13T08:26:01-05:00 2016-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2015-07-01 131623915 THE BREARLEY SCHOOL % RAHUL TRIPATHI BREA 2127448582 610 EAST 83RD STREET NY NY 10028 RAHUL TRIPATHI CFO/COO 2127448582 2017-02-20 true CANDICE METH P01306891 2129498700 2015 2021-01-29 14:40:06Z JANE FOLEY FRIED 610 east 83rd street new york NY 10028 63829937 false X www.brearley.org X 1884 NY THE BREARLEY SCHOOL IS A PRIVATE EDUCATIONAL INSTITUTION IN NEW YORK CITY THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. 25 24 392 320 114137 112692 12626783 19883839 30294244 31714326 5998794 3407702 499404 519546 49419225 55525413 4641731 4787540 0 0 26082577 26338052 0 30170 1429398 10110271 10629261 40834579 41785023 8584646 13740390 233914129 282026711 36333988 76180033 197580141 205846678 THE BREARLEY SCHOOL IS A PRIVATE EDUCATIONAL INSTITUTION IN NEW YORK CITY THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. false false 30166670 4787540 31714326 THE BREARLEY SCHOOL CHALLENGES GIRLS OF ADVENTUROUS INTELLECT TO THINK CRITICALLY AND CREATIVELY AND PREPARES THEM FOR ACTIVE, RESPONSIBLE CITIZENSHIP IN A DEMOCRATIC SOCIETY. WITHIN A DIVERSE COMMUNITY AND IN PARTNERSHIP WITH DEDICATED FACULTY WHO TEACH ACROSS THREE DIVISIONS, STUDENTS IN CLASSES K THROUGH XII DEVELOP A COMMAND OF MANY DISCIPLINES AND A LOVE OF LEARNING THROUGH THE PASSIONATE EXCHANGE OF IDEAS. ENCOURAGING GIRLS TO BALANCE INDIVIDUALITY AND COLLABORATION FURTHER PROMOTES THE INTEGRITY ESSENTIAL TO PRINCIPLED ENGAGEMENT IN THE WORLD. 30166670 true true false false false false false false false true true true false false true true false true true false true false false true true false false false true true false false false false false false false false true false false false true true false false false true 81 0 true 392 true true true false false false false true true false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false X RAHUL TRIPATHI 2125708579 610 EAST 83RD STREET NEW YORK NY 10028 X ELLEN JEWETT PRESIDENT 10.0 1.0 X X 0 0 0 CARTER BROOKS SIMONDS VICE PRESIDENT 5.0 0.0 X X 0 0 0 CHRISTOPHER L MANN SECRETARY 5.0 0.0 X X 0 0 0 NOAH GOTTDIENER TREASURER 5.0 1.0 X X 0 0 0 CHRISTINE FRANKENHOFF ALFARO TRUSTEE 2.0 0.0 X 0 0 0 REZA ALI TRUSTEE 2.0 0.0 X 0 0 0 NICHOLAS C BIENSTOCK TRUSTEE 2.0 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35076 MARIA-ANNA ZIMMERMAN HEAD OF LOWER SCHOOL 40.0 0.0 X 191409 0 34408 JAMES E MULKIN DEAN OF ACADEMIC LIFE 40.0 0.0 X 181498 0 32336 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 40.0 0.0 X 180645 0 21013 2256169 0 418978 65 false true false ADAGE CAPITAL PARTNERS LP 200 CLAREDON STREET BOSTON MA 021160000 INVESTMENT MGMT FEES 183679 ADAMAS OPPORTUNITIES LP THE PILOT HOUSE AT LEWIS WHARF BOSTON MA 021100000 INVESTMENT MGMT FEES 164123 ADAMAS PARTNERS LP THE PILOT HOUSE AT LEWIS WHARF BOSTON MA 021100000 INVESTMENT MGMT FEES 163048 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172503 AUDIT AND TAX SRVCS 105126 ROSENBERG AND ESTIS PC 733 3rd AVENUE NEW YORK NY 10017 LAW FIRM 110797 5 424331 127698 19331810 1307564 19883839 TUITION AND FEES 611710 31496939 31496939 AUXILIARY ACTIVITIES 611710 217387 217387 31714326 1868945 31969 1836976 0 0 519546 519546 0 519546 519546 7588655 2145162 7871344 323716 -282689 1821446 1538757 82168 1456589 109464 424331 109464 0 0 0 0 55525413 31714326 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PURPOSES DESIGNATED BY DONORS TO BE PERMANENTLY RESTRICTED ENDOWMENT FUNDS. INCOME TAXES PART X, LINE 2 THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION("ASC") TOPIC 740, INCOME TAXES, RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL, THESE PROVISIONS COULD BE APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS INCOME TAX ATTRIBUTABLE TO CERTAIN OF THE SCHOOL'S INVESTMENTS. HOWEVER, DUE TO THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES THAT ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S CONSOLIDATED FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE AND EXPENSES FORM 990, SCHEDULE D, PART XI, LINE 4B: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $1,471,332 SCHOLARSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENT REPORTING PURPOSES $4,787,540 ---------- TOTAL $6,258,872 ========== FORM 990, SCHEDULE D, PART XII, LINE 2D LOSS ON UNCOLLECTIBLE PLEDGES $ 70,320 ========== FORM 990, SCHEDULE D, PART XII, LINE 4B: SCHOLARSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENT REPORTING PURPOSES $4,787,540 ========== true true true true true true true false false false false false false false false true false true RACIAL DISCRIMINATION POLICY FORM 990, SCHEDULE E, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS PRINT AND ELECTRONIC PUBLICATIONS. FORM 990, SCHEDULE E, LINE 6A THE SCHOOL RECEIVES FUNDS FROM NEW YORK STATE FOR THE PERFORMANCE OF MANDATED SERVICES. East Asia and the Pacific Investments none 5597631 Central America and the Caribbean Investments NONE 9837188 15434819 15434819 true false false true false false PART IV, FOREIGN FORMS THE SCHOOL DID MAKE TRANSFERS TO FOREIGN COPORATIONS, HOWEVER THE TRANSFERS DID NOT MEET REPORTING THRESHOLDS APPLICABLE FOR FORM 926. ADDITIONALLY, THE SCHOOL WAS AN INDIRECT SHAREHOLDER OF VARIOUS PASSIVE FOREIGN INVESTMENT COMPANIES OR QUALIFIED ELECTING FUNDS DURING THE TAX YEAR, AND SIMILARLY, DID NOT MEET THE REPORTING REQUIREMENTS APPLICABLE FOR FORM 8621. X X true THE HELEN BROWN GROUP 48 SUMMER STREET SUITE 2 WATERTOWN MA 02472 CAMPAIGN CONSULTING false 0 30170 0 0 30170 0 NY 2016 BENEFIT 533795 424331 109464 68583 14010 26871 0 533795 424331 109464 68583 14010 26871 109464 true SCHOLARSHIPS PROVIDED TO STUDENTS 138 4787540 FMV SCHOLARSHIPS GRANTS AND OTHER ASSISTANCE SCHEDULE I, PART I - FAMILIES WHO REQUEST FINANCIAL ASSISTANCE ARE ASKED TO COMPLETE A PARENTS' FINANCIAL STATEMENT (PFS) AND SEND IT TO THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), AN AFFILIATE OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). SSS IS A NATIONWIDE SERVICE THAT ASSISTS THE BREARLEY SCHOOL (AND OTHER INDEPENDENT SCHOOLS) IN PROCESSING REQUESTS FOR FINANCIAL ASSISTANCE. SSS PROVIDES ANALYSES TO ENABLE SCHOOLS TO MAKE CONSISTENT DECISIONS, ALTHOUGH THE ULTIMATE ASSESSMENT OF NEED RESTS WITH THE BREARLEY SCHOOL. PARENTS ARE ALSO ASKED TO SUBMIT FEDERAL TAX RETURNS WITH ALL SCHEDULES AND, IF APPLICABLE, BUSINESS TAX RETURNS AND OTHER SUPPORTING DOCUMENTS. ALL FINANCIAL INFORMATION AND ALL FINANCIAL ASSISTANCE DECISIONS ARE STRICTLY CONFIDENTIAL. SCHOLARSHIPS ARE APPLIED DIRECTLY TO AN AWARDED STUDENT'S ACCOUNT IN THE FORM OF A TUITION REDUCTION. X X true true X X X X X X false true false false false false false false false JANE FRIED HEAD OF SCHOOL 708252 0 0 0 0 0 83825 0 90917 0 882994 0 0 0 RAHUL TRIPATHI CFO/COO 325790 0 0 0 0 0 42169 0 11479 0 379438 0 0 0 ANNE BERGEN DIRECTOR OF DEVELOPMENT 257451 0 0 0 0 0 32423 0 0 0 289874 0 0 0 TAMMY ZAZURI DIRECTOR OF ATHLETICS 210942 0 0 0 0 0 23205 0 12127 0 246274 0 0 0 EVELYN SEGAL LIPTON HEAD OF UPPER SCHOOL 200182 0 0 0 0 0 23597 0 11479 0 235258 0 0 0 MARIA-ANNA ZIMMERMAN HEAD OF LOWER SCHOOL 191409 0 0 0 0 0 22016 0 12392 0 225817 0 0 0 JAMES E MULKIN DEAN OF ACADEMIC LIFE 181498 0 0 0 0 0 20857 0 11479 0 213834 0 0 0 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 180645 0 0 0 0 0 21013 0 0 0 201658 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B THE SCHOOL MAINTAINS A SUPPLEMENTAL RETIREMENT PLAN (THE "PLAN") FOR ITS ELEGIBLE EMPLOYEES. UNDER THE TERMS OF THE PLAN, THE SCHOOL CONTRIBUTES AMOUNTS ON BEHALF OF ELIGIBLE EMPLOYEES, AND SUCH ELIGIBLE EMPLOYEES MAY ALSO ELECT TO CONTRIBUTE TO THE PLAN. X 57 1307564 fmv false true true PART 1 LINE 32 THE BROKERS HIRED BY THE SCHOOL SELL THE DONATED STOCKS UPON RECEIPT, ON THE APPROVAL OF THE CFO. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11A THE MANAGEMENT OF THE SCHOOL REVIEWS THE DRAFT OF THE FORM 990. UPON ITS SATISFACTION, THE GOVERNING BODY HAS DESIGNATED ITS AUDIT COMMITTEE WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 AND REPORTING ITS REVIEW TO THE MEMBERS OF THE EXECUTIVE COMMITEE OF THE BOARD FOR APPROVAL. THE APPROVED VERSION OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. MONITORING OF CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF TRUSTEES AND KEY MEMBERS OF MANAGEMENT ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT OF COMPLIANCE WITH THE SCHOOL'S CONFLICT OF INTEREST POLICY AND TO REPORT ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS. THIS DOCUMENT IS SIGNED AT THE FIRST BOARD MEETING OF EACH YEAR. DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED BY THE BOARD OF TRUSTEES USING COMPARABILITY DATA COLLECTED AND KEPT BY AN INDEPENDENT CONSULTANT. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE SCHOOL IS DETERMINED THROUGH A REVIEW OF DATA FROM COMPARABLE EDUCATIONAL INSTITUTIONS AND REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AS A PART OF THE OVERALL BUDGET PROCESS. AVAILABILITY OF GOVERNING DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S GOVERNING DOCUMENTS AND FINANCIAL INFORMATION, WITH THE EXCEPTION OF ITS FEDERAL FORM 990, ARE NOT AVAILABLE TO THE PUBLIC. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $(1,471,332) CHANGE IN VALUE OF POST-RETIREMENT BENEFITS $( 165,035) LOSS ON UNCOLLECTIBLE PLEDGES $( 70,320) ------------ TOTAL $(1,706,687) ============ 70-74 EAST END AVENUE LLC 610 EAST END AVENUE NEW YORK NY 10028 131623915 HOLDING CORP NY 0 56672840 BREARLEY SCH 70-74 EEA DEBT LLC 610 EAST 83RD STREET NEW YORK NY 10028 131623915 HOLDING CORP NY 0 0 BREARLEY SCH FRIENDS OF BREARLEY INC 610 EAST 83RD STREET NEW YORK NY 10028 134088238 CHARITABLE DE 501(C)(3) 509(A)(3) BREARLEY SCH false false false false false false false false false false false false false true true false false false false