2016-04-18T09:00:57-05:00 2015-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-07-01 131740452 HACKLEY SCHOOL % PETER MCANDREW C/O THE SCHOO HACK 9146310128 293 BENEDICT AVENUE TARRYTOWN NY 10591 Peter McAndrew Director of Finance 9146310128 2016-04-01 true JULIE FLOCH P00736879 2129498700 2014 2016-08-17 19:52:53Z Walter Johnson co Hackley 293 BENEDICT AVENUE TARRYTOWN NY 10591 48777646 false X WWW.HACKLEYSCHOOL.ORG X 1900 NY THE SCHOOL IS AN INDEPENDENT, College-Preparatory School for boys and girls in kindergarten through THE 12TH GRADE. 23 23 334 6 278276 79514 7463514 7141695 31825048 33405378 2414780 2496958 366879 685493 42070221 43729524 6011661 5838048 0 0 21089279 22818553 0 0 1282578 10865969 11766875 37966909 40423476 4103312 3306048 198183425 202117309 28800258 29982395 169383167 172134914 THE SCHOOL IS AN INDEPENDENT, COLLEGE PREPARATORY SCHOOL FOR BOYS AND GIRLS IN KINDERGARTEN THROUGH THE 12TH GRADE. false false 34263376 5838048 33255280 INSTRUCTION AND RELATED COSTS - INCLUDES ALL COSTS ASSOCIATED WITH INSTRUCTION OF 854 STUDENTS. THE SCHOOL OFFERS FINANCIAL AID GRANTS TO QUALIFIED STUDENTS. 223704 150098 AUXILIARY ACTIVITIES INCLUDES SERVICES INDIRECTLY RELATED TO INSTRUCTION SUCH AS STUDENT ACTIVITIES EXPENSES, MUSIC INSTITUTE, DRIVERS EDUCATION, ETC., AS WELL AS SUMMER PROGRAMS AND RENTAL ACTIVITIES. 34487080 true true false false false false true false false true true true false false true true true false true false true false false false 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 90 0 true 334 true true true false false false false true true false false true false X 23 23 false false false false false false false true true false false true true true true true true true true false X PETER MCANDREW CO THE SCHOO 9146310128 293 BENEDICT AVENUE TARRYTOWN NY 10591 JOHN R TORELL IV PRESIDENT 4.0 0.0 X X 0 0 0 SY STERNBERG VICE PRESIDENT 3.0 0.0 X X 0 0 0 JOHN CANONI VICE PPRESIDENT 2.0 0.0 X X 0 0 0 SUSAN L WAGNER TREASURER 2.0 0.0 X X 0 0 0 TIMOTHY D MATLACK SECRETARY 1.0 0.0 X X 0 0 0 KAVEH KHOSROWSHAHI TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL H LOWRY TRUSTEE 1.0 0.0 X 0 0 0 DAVID A BERRY TRUSTEE 1.0 0.0 X 0 0 0 MARIA A DOCTERS TRUSTEE 1.0 0.0 X 0 0 0 JASON J HOGG TRUSTEE 1.0 0.0 X 0 0 0 KEITH R KROEGER TRUSTEE 1.0 0.0 X 0 0 0 THEODORE A MATHAS TRUSTEE 1.0 0.0 X 0 0 0 LAUREN W SHENG TRUSTEE 1.0 0.0 X 0 0 0 PAMELA GALLIN YABLON MD TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER P BOGART TRUSTEE 1.0 0.0 X 0 0 0 ROGER G BROOKS TRUSTEE 1.0 0.0 X 0 0 0 THOMAS A CAPUTO TRUSTEE 1.0 0.0 X 0 0 0 H RODGIN COHEN TRUSTEE 1.0 0.0 X 0 0 0 DAWN N FITZPATRICK TRUSTEE 1.0 0.0 X 0 0 0 LINDA HOLDEN-BRYANT TRUSTEE 1.0 0.0 X 0 0 0 DIANE D RAPP TRUSTEE 1.0 0.0 X 0 0 0 Harvinder S SANDHU MD TRUSTEE 1.0 0.0 X 0 0 0 Sarah Unger TRUSTEE 1.0 0.0 X 0 0 0 WALTER C JOHNSON HEADMASTER 40.0 0.0 X 456084 0 328644 PETER MCANDREW DIRECTOR OF FINANCE 40.0 0.0 X 297020 0 86863 PHILIP J VARIANO ASSISTANT HEADMASTER 40.0 0.0 X 181051 0 36969 STEVEN D BILECA Middle School Division Direc 40.0 0.0 X 133114 0 26530 JOHN GANNON DIRECTOR OF DEVELOPMENT 40.0 0.0 X 171830 0 34524 ANDREW KING DIRECTOR OF UPPER SCHOOL 40.0 0.0 X 157704 0 23969 ANNE BURNS Lower School DIVISION DIRECTOR 40.0 0.0 X 185855 0 28928 CHRISTOPHER MCCOLL DIRECTOR OF ADMISSIONS 40.0 0.0 X 130947 0 29064 KEVIN REA ASSISTANT HEADMASTER 40.0 0.0 X 123776 0 29550 1837381 0 625041 17 false true false CJ Security Services 143 MAIN STREET NANUET NY 10954 Security 181331 Peter Gisolfi Associates 566 Warburton Ave HASTINGSONHUDSON NY 10706 Architect 153130 SPENCERSTUART 277 PARK AVENUE NEW YORK NY 10172 CONSULTING 146708 Architectural Resources Cambridge 501 Boylston Street Suite 4101 BOSTON MA 02116 Architect 339107 Architectural Building Components 555 E Boston Post Road MAMARONECK NY 10543 Construction 131832 6 66041 36788 495119 6543747 868878 7141695 TUITION AND FEES 611710 33255280 33255280 AUXILIARY ACTIVITIES 532000 150098 150098 33405378 2512749 2512749 0 0 549956 209263 340693 0 340693 278276 62417 4654902 92418 4637259 125852 17643 -33434 -15791 -15791 39906 66041 39906 0 0 36292 35842 450 450 OTHER EXEMPT FUNCTION REVENUES 611710 344350 344350 344350 43729524 33405378 278276 2904175 0 5838048 5838048 0 0 914306 282547 497119 134640 0 16056726 14181904 1355205 519617 2129046 1809689 238453 80904 2287042 1943986 256148 86908 1431433 1218928 157036 55469 0 162002 162002 76000 76000 0 0 97294 97294 57307 21939 35142 226 11438 11438 544450 366414 139078 38958 0 0 1535946 1496027 30997 8922 67070 65342 1334 394 0 0 18261 18261 0 3007303 2405843 481168 120292 224754 218963 4471 1320 FOOD SERVICE 1308700 1246725 54462 7513 MAINTENANCE 577700 562816 11492 3392 ATHLETICS 540068 540068 OTHER PROGRAM EXPENSES 2047466 2040979 5009 1478 1491116 246862 1021709 222545 40423476 34487080 4653818 1282578 1000 1000 13508109 11663645 3683824 3816448 1005159 1081866 0 0 0 0 149292 129019 17679 17250 291896 328964 110086521 30499018 79146382 79587503 92380439 94712558 7545498 10355185 0 0 0 0 454147 423871 198183425 202117309 4950536 5416868 0 0 15715483 16264855 4745000 4430000 0 0 0 0 0 0 0 0 3389239 3870672 28800258 29982395 X 145329716 146778919 8758246 9066199 15295205 16289796 169383167 172134914 198183425 202117309 X 3306048 -456208 -98093 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 37.00 1 false 50.00 2000 true 36936652 1673856 1080232 475844 199156 39015740 32023731 1327407 4091514 358148 147852 36936652 28421012 815259 3209460 298480 123520 32023731 29210019 306718 -615725 337139 142861 28421012 24906647 154138 4443700 167050 127416 29210019 0.39000 0.42000 0.19000 false false 7743517 7743517 78462166 19666482 58795684 9470189 7896382 1573807 14410649 2936154 11474495 79587503 0 0 POSTRETIREMENT BENEFIT OBLIGAT 3870672 3870672 X 37713807 -456208 -5838048 -6294256 44008063 -278539 -278539 43729524 34863967 278539 278539 34585428 5838048 5838048 40423476 SCHEDULE D - PART II - QUESTION 9 CONSERVATION EASEMENT THE LAND OWNED BY THE SCHOOL IS INCLUDED IN THE SCHOOL'S BALANCE SHEET. THERE IS NO REVENUE AND MINIMAL EXPENSE ASSOCIATED WITH THE CONSERVATION EASEMENT, AND ACCORDINGLY, THERE IS NO FOOTNOTE DISCLOSURE REGARDING THE EASEMENT. SCHEDULE D - PART V, QUESTION 4 ENDOWMENT FUNDS THE SCHOOL'S ENDOWMENT GENERATES A PREDICTABLE STREAM OF REVENUE THAT HELPS FUND ITS PROGRAMS, INCLUDING ITS FINANCIAL AID PROGRAM. SCHEDULE D - PART X QUESTION 2 ASC 740 - INCOME TAXES The School is subject to the provisions of the FASB's ASC Topic 740, "Income Taxes", relating to accounting and reporting for uncertainty in income taxes. The School is subject to and pays unrelated business income tax relating to its rental activities, and since the School has always considered the liability related to this unrelated business income tax and 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, QUESTION 2D RECONCILIATION OF REVENUE PER AUDITED FS WITH REVENUE PER RETURN: REVENUE - INCLUDED IN AUDITED FINANCIAL STATEMENTS BUT NOT ON RETURN: ITEM NETTED WITH REVENUE IN FINANCIAL STATEMENTS: FINANCIAL AID - $5,838,048. SCHEDULE D - PART XI, QUESTION 4B RECONCILIATION OF REVENUE PER AUDITED FS WITH REVENUE PER RETURN: REVENUE - INCLUDED IN TAX RETURN BUT INCLUDED WITH EXPENSES WITHIN FINANCIAL STATEMENTS: COST OF GOODS SOLD FOR ($35,842) Loss on disposal of fixed assets ($33,434) Rental expense ($209,263) Total $(278,539) SCHEDULE D - PART XII - QUESTION 2D RECONCILIATION OF EXPENSES PER AUDITED FS WITH EXPENSES PER RETURN: EXPENSES - INCLUDED IN AUDITED FINANCIAL STATEMENTS BUT NOT INCLUDED IN EXPENSES ON RETURN: THE COST OF GOODS SOLD FOR $35,842 Loss on disposal of fixed assets $33,434 Rental expense $209,263 Total $278,539 SCHEDULE D - PART XII, QUESTION 4B RECONCILIATION OF EXPENSES PER AUDITED FS WITH EXPENSES PER RETURN EXPENSES - INCLUDED IN TAX RETURN BUT NOT IN FINANCIALS STATEMENTS: ITEM NETTED WITH REVENUE IN FINANCIAL STATEMENTS: FINANCIAL AID: $5,838,048. true true true true true true true false false false false false false false false true false true QUESTION 3 NONDISCRIMINATORY POLICY THE SCHOOL ANNUALLY PUBLISHES ITS NONDISCRIMINATION POLICY IN THE NEW YORK TIMES. QUESTION 6A FINANCIAL AID THE SCHOOL RECEIVES FUNDS FROM NEW YORK STATE FOR MANDATED SERVICES. false Central America and the Caribbean Investments 10012326 10012326 10012326 false false true false false false Part IV, Question 3 The School is not required to file form 5471, since its interest does not meet the criteria for the filing requirement. Golf Outing 105947 66041 39906 39906 0 105947 66041 39906 39906 39906 true Financial aid provided to students 179 5838048 FMV Tuition Reduction Financial Aid Policy HACKLEY'S FINANCIAL AID OFFICE REVIEWS PARENTS' FINANCIAL STATEMENTS, INCLUDING INDIVIDUAL TAX RETURNS, AND AWARDS AID ON THE BASIS OF DEMONSTRATED NEED. X X X true true X X X false true false false false false false false false WALTER C JOHNSON HEADMASTER 456084 0 0 0 0 0 312542 0 16102 0 784728 0 0 0 PETER MCANDREW DIRECTOR OF FINANCE 297020 0 0 0 0 0 70761 0 16102 0 383883 0 0 0 PHILIP J VARIANO ASSISTANT HEADMASTER 181051 0 0 0 0 0 18009 0 18960 0 218020 0 0 0 STEVEN D BILECA Middle School Division Direc 133114 0 0 0 0 0 10401 0 16129 0 159644 0 0 0 JOHN GANNON DIRECTOR OF DEVELOPMENT 171830 0 0 0 0 0 18270 0 16254 0 206354 0 0 0 ANDREW KING DIRECTOR OF UPPER SCHOOL 157704 0 0 0 0 0 15800 0 8169 0 181673 0 0 0 ANNE BURNS Lower School DIVISION DIRECTOR 185855 0 0 0 0 0 18798 0 10130 0 214783 0 0 0 CHRISTOPHER MCCOLL DIRECTOR OF ADMISSIONS 130947 0 0 0 0 0 10266 0 18798 0 160011 0 0 0 KEVIN REA ASSISTANT HEADMASTER 123776 0 0 0 0 0 10776 0 18774 0 153326 0 0 0 SCHEDULE J - LINES 1A, 1B THE HEADMASTER IS REQUIRED TO LIVE ON CAMPUS, AS BOARDING STUDENTS RESIDE AT THE SCHOOL. SINCE THE HEADMASTER'S HOME SERVES AS HIS PERMANENT RESIDENCE, PERSONAL USE OF THE HOME DOES OCCUR. THE SCHOOL PAYS FOR A CLEANING SERVICE FOR THE HOME, AS NEEDED. THE PROVISIONS FOR BOTH THE HOUSING REQUIREMENT AND THE PAYMENT OF MEMBERSHIP DUES ARE CONTAINED IN THE EMPLOYMENT CONTRACT OF THE HEADMASTER. Schedule J - Line 4b The School contributes to supplemental nonqualified retirement plans for both the headmaster and director of finance. A COUNTY OF WESTCHESTER INDUSTRIAL DEVELOP AGENCY 521294265 957368FMO 2004-01-02 16000000 FINANCING RENOVATIONS false false false A 11570000 0 16000000 0 0 0 714662 274337 0 15285739 0 0 2004 false false true true A false false false false 0 false false false true A false false false true true false 0 false 0 false false A X 35 839820 FMV X 1 520 FMV X TICKETS TO SPORTING AND OTHER EVENTS 6 25678 FMV X Equipment and musical instruments 4 2860 FMV false true false PART VI, Line 11B FORM 990 REVIEW PROCESS THE 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD AND THEN PRESENTED TO THE FULL BOARD FOR REVIEW AND APPROVAL WITH COPIES BEING DISTRIBUTED IN ADVANCE. Part VI, Line 12c Conflict of Interest Policy The conflict of interest policy is distributed annually along with a declaration form to key personnel and administrators, as well as all trustees. The business office collects all declaration forms and prepares a memo of all known conflicts for the Chair of the Audit Committee, the Headmaster, and the President of the Board to review. Part VI, Line 15a and 15b Determining compensation The Headmaster sets compensation pools for all employees except for himself and the Director of Finance. The Director of Finance's compensation is set by the Headmaster in conjunction with the Board. Compensation is based on comparable data obtained from peer institutions and an association of independent schools. The Headmaster's compensation is determined by the board of trustees' executive committee. An assessment of performance along with comparable data provided both by peer schools and by an independent consultant are used to determine this compensation. The headmaster and Director of Finance have written employment contracts. Part VI, Line 19 GOVERNING DOCUMENTS THE School'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XI, LINE 9 RECONCILIATION OF NET ASSETS OTHER CHANGES IN NET ASSETS CONSIST OF: Change in Post Retirement Benefits of $(98,093) HACKLEY ALUMNI ENDOWMENT FUND 293 BENEDICT AVENUE TARRYTOWN NY 10591 136068876 CHARITABLE NY 501(C)(3) 509(A)(3) NA false false false true false false false false false false false false false false false false false false false