2016-05-05T14:05:11-05:00 2015-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-07-01 133862529 ETHICAL CULTURE FIELDSTON SCHOOL % SARAH GILLMAN CFO ETHI 2127126236 33 CENTRAL PARK WEST NEW YORK NY 100236001 SARAH GILLMAN CHIEF OPERATING & FINANCIAL OFFICER 2127126236 2016-05-05 true JULIE FLOCH P00736879 2129498700 2014 2016-08-17 19:52:53Z DAMIAN FERNANDEZ HEAD OF SCH 33 CENTRAL PARK WEST NEW YORK NY 10023 117653418 false X www.ecfs.org X 1878 NY PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH TWELFTH GRADE. 28 24 776 70 0 17934686 22319243 72638822 75292417 1171283 2593306 0 98744 91744791 100303710 11576860 12553933 0 0 45967547 49636645 0 0 1681609 25519788 28300755 83064195 90491333 8680596 9812377 222956958 253520482 91753158 113444608 131203800 140075874 PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. false false 65678548 12553933 75292417 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,700 STUDENTS IN VARIOUS CLASSES FROM PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 65678548 true true false false false false false 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 true false false false true false false false false true false false false true 106 0 true 776 true false false false false false true true false false false false X 28 24 false false false false false false false true true false false false true true true true true true true false X SARAH GILLMAN CFO 2127126236 33 CENTRAL PARK WEST NEW YORK NY 10023 X ROBERT A PRUZAN C0-CHAIR 2.0 0.0 X X 0 0 0 PAUL SCHNELL CO-CHAIR 2.0 0.0 X X 0 0 0 TRACY CHUTORIAN SEMLER SECRETARY 2.0 0.0 X X 0 0 0 CARYN SEIDMAN BECKER ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 ANTONIO MAGLIOCCO JR TREASURER 2.0 0.0 X X 0 0 0 MEG CHAPMAN TRUSTEE 2.0 0.0 X 0 0 0 CARSON GLEBERMAN TRUSTEE 2.0 0.0 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 PAUL MASON TRUSTEE 2.0 0.0 X 0 0 0 JOSH NASH TRUSTEE 2.0 0.0 X 0 0 0 JOHN BERES TRUSTEE 2.0 0.0 X 0 0 0 LAURA JACOBS BLANKFEIN TRUSTEE 2.0 0.0 X 0 0 0 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 ANNE KLAEYSON TRUSTEE 2.0 0.0 X 0 0 0 MEGHAN MACKAY TRUSTEE 2.0 0.0 X 0 0 0 AMANDA MANDEL TRUSTEE 2.0 0.0 X 0 0 0 JONATHAN MAY TRUSTEE 2.0 0.0 X 0 0 0 RICHARD RIEGER TRUSTEE 2.0 0.0 X 0 0 0 JOSE SANTOS TRUSTEE - 2.0 0.0 X 0 0 0 EMILY SUSSMAN TRUSTEE 2.0 0.0 X 0 0 0 PAUL CHURCH TRUSTEE - FACULTY REP 2.0 0.0 X 139059 0 44708 HAZEL HUNT TRUSTEE - FACULTY REP 2.0 0.0 X 83335 0 10153 CAMAR ROBINSON TRUSTEE - FACULTY REP 2.0 0.0 X 67586 0 14059 CARLINE SAMSON TRUSTEE - FACULTY REP 2.0 0.0 X 95877 0 38725 DAMIAN J FERNANDEZ HEAD OF SCHOOL 40.0 0.0 X 742894 0 55594 MICHAEL HWANG CFO - UNTIL JUNE 2015 40.0 0.0 X 247562 0 56389 GEORGE BURNS FIELDSTON LOWER SCH PRINCIPAL 40.0 0.0 X 254894 0 44119 WHITNEY POLLACK DIRECTOR OF OIAA 40.0 0.0 X 234141 0 54303 TAISHA THOMPSON ADMISSIONS DIRECTOR 40.0 0.0 X 224032 0 53401 LAURA DANFORTH UPPER SCHOOL PRINCIPAL 40.0 0.0 X 223332 0 30807 KEVIN JACOBSON MIDDLE SCHOOL PRINCIPAL 40.0 0.0 X 207828 0 51119 ROBERT COUSINS EC PRINCIPAL 40.0 0.0 X 200843 0 28790 ROBERT CAIRO INTERIM UPPER SCH. PRINCIPAL 40.0 0.0 X 173302 0 27971 ROSEMARIE BUZZEO LOWER SCH ASST. PRINCIPAL 40.0 0.0 X 167992 0 36833 MARIAMA RICHARDS DIRECTOR OF MULTICULTURAL 40.0 0.0 X 164336 0 15400 DOUGLAS BESSONE PHYS ED. 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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 4B AND PART XII, LINE 4B FINANCIAL AID OF $12,553,933 IS NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER RETURN. SCHEDULE D, PART XI, LINE 2D UNREALIZED GAINS OF $619,517 ON BENEFICIAL INTEREST IN PERPETUAL TRUST NOT REFLECTED IN EARNINGS FOR TAX PURPOSES. SCHEDULE D, PART XII, LINE 2D POST RETIREMENT BENEFITS - RELATED CHANGES OTHER THAN PERIODIC COSTS: RELATED CHANGES OF $140,000 OTHER THAN PERIODIC COSTS NOT REFLECTED IN EXPENSES FOR TAX PURPOSES. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, #3 RACIALLY NON-DISCRIMINATION POLICY: THE POLICY IS MADE AVAILABLE THROUGH NEWSPAPER ADVERTISEMENT AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S LOCATION. SCHEDULE E, PART I, #6A ASSISTANCE FROM GOVERNMENT AGENCY: ASSISTANCE FROM NEW YORK STATE PERTAINING TO STUDENTS DAILY ATTENDANCE. Central America and the Caribbean Investments 44314025 44314025 44314025 false false false false false false GALA 872090 637508 234582 234582 0 872090 637508 234582 234582 234582 true FINANCIAL AID-STUDENTS 371 12553933 FMV TUITION AID SCHEDULE I, PART I, QUESTION 2 PROCEDURES FOR ADMINISTERING SCHOLARSHIPS: The School is committed to need-based tuition assistance and utilizes the 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 PAUL CHURCH TRUSTEE - FACULTY REP 139059 0 0 0 0 0 15664 0 29044 0 183767 0 0 0 DAMIAN J FERNANDEZ HEAD OF SCHOOL 667894 0 75000 0 0 0 26250 0 29344 0 798488 0 0 0 MICHAEL HWANG CFO - UNTIL JUNE 2015 247562 0 0 0 0 0 28954 0 27435 0 303951 0 0 0 GEORGE BURNS FIELDSTON LOWER SCH PRINCIPAL 254894 0 0 0 0 0 25792 0 18327 0 299013 0 0 0 WHITNEY POLLACK DIRECTOR OF OIAA 234141 0 0 0 0 0 24960 0 29343 0 288444 0 0 0 TAISHA THOMPSON ADMISSIONS DIRECTOR 224032 0 0 0 0 0 24075 0 29326 0 277433 0 0 0 LAURA DANFORTH UPPER SCHOOL PRINCIPAL 223332 0 0 0 0 0 11588 0 19219 0 254139 0 0 0 KEVIN JACOBSON MIDDLE SCHOOL PRINCIPAL 207828 0 0 0 0 0 21836 0 29283 0 258947 0 0 0 ROBERT COUSINS EC PRINCIPAL 200843 0 0 0 0 0 9666 0 19124 0 229633 0 0 0 ROBERT CAIRO INTERIM UPPER SCH. PRINCIPAL 173302 0 0 0 0 0 17693 0 10278 0 201273 0 0 0 ROSEMARIE BUZZEO LOWER SCH ASST. PRINCIPAL 167992 0 0 0 0 0 17784 0 19049 0 204825 0 0 0 MARIAMA RICHARDS DIRECTOR OF MULTICULTURAL 164336 0 0 0 0 0 5148 0 10252 0 179736 0 0 0 DOUGLAS BESSONE PHYS ED. DEPT CHAIR 162220 0 0 0 0 0 16155 0 29055 0 207430 0 0 0 ROURA ROSALES CONTROLLER 160962 0 0 0 0 0 20182 0 3351 0 184495 0 0 0 LAURA CLARK ADMINISTRATION 158942 0 0 0 0 0 17231 0 18505 0 194678 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 0 0 55563737 0 0 0 1058574 0 0 0 0 55563737 true false false true A false false true true false 0.01470 0.00000 0.01470 false false 0.00000 false false A false true false false false false 0 false 0 false false A false 339860 FINANICAL 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 43 907149 FMV false true false 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 INTEREST. SECTION B, QUESTIONS 15A & 15B: The salary for the Head of School is determined by the Board of Trustees, which is based on the comparable data from search agencies, salaries of comparable Heads of 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, QUESTIONS 18 & 19: THE SCHOOL MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. 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 GAIN ON PERPETUAL TRUST $ 619,517 POST RETIREMENT PLAN RELATED CHANGES OTHER THAN PERIODIC COSTS $ (140,000) --------- TOTAL $ 479,517 FORM 8868 EXTENSION OF TIME TO FILE: APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS FILED ELECTRONICALLY. SCHEDULE B - ANONYMOUS DONORS INCLUDED ON SCHEDULE B ARE DONORS WHOSE INTENTIONS WERE STIPULATED WITHIN THEIR DONOR AGREEMENTS WITH THE SCHOOL TO REMAIN "ANONYMOUS". ECF MIDTOWN SCHOOL SUPPORTING ORG 33 CENTRAL PARK WEST NEW YORK NY 10023 133873705 SUPPORT ORG. 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