2015-01-28T17:40:24-07:00 2014-09-30 990 2013-10-01 131656653 FRESH AIR FUND FRES 2128978900 633 Third Avenue 14th floor New York NY 10017 Jean Jeremie CFO 2128978963 2015-01-29 2013 2016-02-25 16:41:14Z Jenny Morgenthau 633 Third Avenue 14th floor New York NY 10017 28008081 0 X www.freshair.org X 1877 NY THE FRESH AIR FUND, an independent not-for-profit agency, has provided free summer experiences to more than 1.7 million New York City children from low-income families since 1877. 29 28 820 5000 113164 0 11711412 10200705 1283665 1348820 5504264 7303706 0 0 18499341 18853231 0 0 0 0 7608025 7716189 530731 616300 4289345 9600189 9746802 17738945 18079291 760396 773940 133464848 139031100 576303 556642 132888545 138474458 To provide NYC children from low-income families with cultural, recreational, and educational experiences at its camps and with volunteer host families and through such other means which may become available. 0 0 8278417 0 1348820 Fresh Air Camping activities consist of sending approximately 3,000 children from their homes in New York City to the Fund's camps in Fishkill, New York. The summer program provides direction, leadership, food, medical care and recreation for two or more weeks at no cost to the children's families. 4046533 0 0 Host Family activities consist of organizing and directing committees to recruit families to serve as hosts in Friendly Towns and coordinating the children's stay with their host families. The program involves escorting and transporting children to and from their homes in New York City for vacation out of the City at no cost to the children's families. 0 0 0 12324950 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 33 0 1 820 1 1 1 1 CJ UK 0 0 0 1 1 0 0 0 0 X 29 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AR AZ CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Jean Jeremie CPA 2128978963 633 Third Avenue 14th floor New York NY 10017 William P Lauder Chairman 1 0 X 0 0 0 John N Irwin III President 1 0 X 0 0 0 Wendy R Flanagan Vice President 1 0 X 0 0 0 Derrick Cephas Treasurer 1 0 X 0 0 0 Winthrop Rutherfurd Jr Secretary 1 0 X 0 0 0 Tiki Barber Board Member 1 0 X 0 0 0 Tom A Bernstein Board Member 1 0 X 0 0 0 Mariah Carey Board Member 1 0 X 0 0 0 Mats G Carlston Board Member 1 0 X 0 0 0 Ruth W Houghton Board member 1 0 X 0 0 0 Craig S Ivey Board member 1 0 X 0 0 0 Howard B Johnson Board Member 1 0 X 0 0 0 Daniel S Kaplan Board member 1 0 X 0 0 0 Isabelle Krusen Board member 1 0 X 0 0 0 Gregory D Lee Board Member 1 0 X 0 0 0 Joseph J Magliocco Board Member 1 0 X 0 0 0 John D McMahon Board Member 1 0 X 0 0 0 Katherine M Morris Board Member 1 0 X 0 0 0 David Perpich Board member 1 0 X 0 0 0 Caroline Cummings Rafferty Board Member 1 0 X 0 0 0 Brandon Reid Board Member 1 0 X 0 0 0 LizabethAnn Rogovoy Board Member 1 0 X 0 0 0 Betsy Shiverick Board Member 1 0 X 0 0 0 Jacqueline Albert Simon Board Member 1 0 X 0 0 0 Barbaralee Diamonstein Spielvogel Board Member 1 0 X 0 0 0 Kimberly E Steward Board Member 1 0 X 0 0 0 Richard D Thomas Board member 1 0 X 0 0 0 Bradley Whitman Board Member 1 0 X 0 0 0 Steven M Wolf Board member 1 0 X 0 0 0 Jenny Morgenthau Exec Director/CEO 35 0 X 547610 0 86436 Jean Jeremie CFO 35 0 X 226125 0 52748 Lori Seader Development Director 35 0 X 201518 0 58855 George Morfessis Director of IT 35 0 X 172436 0 47343 Elizabeth Clardy Director of COSS & Friendly Town 35 0 X 161667 0 40238 Alicia Skovera Director of Camping 35 0 X 136583 0 21739 Matthew Grinsted Director of Public Relations 35 0 X 106621 0 15290 John Moy Director of Sharpe Reservation 35 0 X 102992 0 45082 1655552 0 367731 8 0 1 0 CulinArt 175 Sunnyside Blvd Plainview NY 11803 Camp meals preparation 1058518 Chesapeake Asset Management One Rockefeller Plaza Suite 2321 New York NY 10020 Investment advisors 281140 Thompson Habib Denison 80 Hayden Avenue Suite 300 Lexington MA 02421 Direct mail counsel 360104 Andrea Kotuk 112 East 23rd Street New York NY 10011 Public relations 115830 JC Geever 32 Broadway New York NY 10004 Foundation grant writing 100136 5 0 0 1435408 0 0 8765297 90958 10200705 Offseason Camping 900099 1016775 1016775 0 0 USDA Food Program 900099 332045 332045 0 0 0 0 0 0 1348820 351011 0 0 351011 0 0 0 0 0 0 0 0 0 0 15427868 0 8475173 0 6952695 0 6952695 0 113164 6839531 679677 1435408 679677 0 0 0 0 18853231 1348820 113164 7190542 1706009 658987 644733 402289 4755972 4230936 157420 367616 39640 28900 8043 2697 804182 694860 36877 72445 410386 307755 47267 55364 102846 102846 54000 54000 616300 616300 354106 354106 118440 106596 11844 2096346 144269 6345 1945732 145464 125461 11383 8620 1350521 1153920 90454 106147 690614 689104 1510 0 1520202 1422269 38548 59385 413251 406869 6382 Food 1168312 1164865 0 3447 Volunteer expenses 489076 483369 0 5707 Program supplies 575646 547862 9438 18346 Contracted services 667978 56082 0 611896 18079291 12324950 1464996 4289345 2640507 1754110 2611930 2433682 255000 0 283148 238372 100000 1455320 1654763 51723819 25639748 27150559 26084071 15950683 12834297 80384471 91125097 2733230 2806708 133464848 139031100 576303 556642 0 0 576303 556642 X 118318214 124001620 955353 562882 13614978 13909956 132888545 138474458 133464848 139031100 X 773940 5326109 0 0 0 -514136 X 0 1 X 1 0 X 14467518 11099584 10332016 11711412 10200705 57811235 0 0 0 0 0 0 0 0 0 0 0 0 14467518 11099584 10332016 11711412 10200705 57811235 1467828 56343407 255218 101536 139682 344881 351011 1192328 0 0 0 0 0 0 683959 672027 676091 696044 679677 3407798 62411361 6563056 0.90277 0.94676 X Schedule A, Part II, Line 10 Special events revenue that is offset against cost of direct benefit to donors. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104728215 617324 12629815 0 6202267 0 111773087 95330743 2544332 10864055 0 4010915 0 104728215 89735722 1645662 8845740 0 4896381 0 95330743 94769500 2530906 -696080 0 6868604 0 89735722 83538027 5364927 11136366 0 5269820 0 94769500 0.89 0.11 0 1 0 0 2747632 2747632 0 46165848 23004935 23160913 0 0 0 0 0 2810339 2634813 175526 0 0 0 0 26084071 Limited partnerships 91125097 F 91125097 0 0 X 23342807 5252631 197250 0 73478 5523359 17819448 354106 679677 1033783 18853231 17242758 197250 0 0 0 197250 17045508 354106 679677 1033783 18079291 Schedule D, Part V, Line 4 Earnings from the endowment funds are used to subsidize the costs of sending underprivileged NYC children to vacations in the country. Schedule D, Part X, Line 2 In accordance with Accounting Standards Codification Topic 740 Income Taxes which provides standards for establishing and classifying any tax provisions for uncertain tax positions, The Fund has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending September 30, 2011 and subsequent remain subject to examination by applicable taxing authorities. Schedule D, Part XI, Line 2d Gain on beneficial interests in perpetual trusts. Schedule D, Part XI, Line 4b Special events revenue that is netted against cost of direct benefit to donors. Schedule D, Part XII, Line 4b Cost of direct benefits to donors, which is netted against fundraising revenue. Central America and the Caribbean 0 0 Investments 32685678 0 0 32685678 1 0 1 1 1 0 X X 1 THD 80 Hayden Avenue Suite 300 Lexington MA 02421 Direct mail counsel. 0 5193687 461165 4732522 JC Geever 32 Broadway Suite 301 New York NY 10004 Foundation grant writing. 0 601150 93560 507590 Shaykin & Boreyko Consulting 60 Madison Avenue New York NY 10111 Major donor research and cultivation. 0 889870 49525 840345 Gourmet Advisory Services 315 East 68th Street New York NY 10021 Event planning and coordination. 0 1497699 12050 1485649 8182406 616300 7566106 All States Spring Benefits 1486855 1126136 360719 0 0 0 0 0 360719 Fall Benefit 556726 253068 303658 0 0 0 0 0 303658 2 71504 56204 15300 0 0 0 0 0 15300 2115085 1435408 679677 0 0 0 0 0 679677 679677 0 X X X 0 1 0 0 0 0 0 0 0 Jenny Morgenthau Exec Director/CEO 369418 0 0 0 178192 0 75887 0 10549 0 634046 0 167442 0 Jean Jeremie CFO 226125 0 0 0 0 0 32075 0 21851 0 280051 0 0 0 Lori Seader Development Director 201513 0 0 0 0 0 46329 0 14568 0 262410 0 0 0 George Morfessis Director of IT 172436 0 0 0 0 0 27365 0 21026 0 220827 0 0 0 Elizabeth Clardy Director of COSS & Friendly Town 161667 0 0 0 0 0 25241 0 15962 0 202870 0 0 0 Alicia Skovera Director of Camping 136583 0 0 0 0 0 15800 0 6462 0 158845 0 0 0 Schedule J, Part I, Line 4 The Fund created a Supplemental Executive Retirement Plan for Jenny Morgenthau, the Executive Director, during the 2012 fiscal year. The Fund has paid the accrued benefit earned under the plan during the current period, which amounted to $167,442. Tom Bernstein Board member 317910 Special events site rental 0 Schedule L, Part IV The Fresh Air Fund rents a catering facility for special events operated by Pier Sixty, LLC, which is located at Chelsea Piers. Pier Sixty is a joint venture between AK Pier Sixty, LLC, a catering company, and Chelsea Piers LP. Chelsea Piers Management Inc. is the managing general partner of Chelsea Piers, LP. A board member of the Fund, Tom Bernstein, is the President of Chelsea Piers Management, Inc. X 20 90958 FMV 0 0 1 Schedule M, Part I, Line 32b The Fund maintains a custody brokerage account with a local financial institution that sells donated securities upon request by the organization. Form 990, Part VI, Section A, Line 1a The Fund's Board of Directors has an Executive Committee with authority to act when the board is not in session. The Executive Committee is composed of a subset of seven members of the board. Form 990, Part VI, Section B, Line 11b The information to prepare Form 990 is collected by various members of the organization's Finance office. The Form 990 is prepared by the organization's CFO, reviewed by the Executive Director and an independent accounting firm, and presented to the Audit Committee for approval. Upon approval, the Form 990 is made available to the full governing board prior to filing. Form 990, Part VI, Section B, Line 12c At the organization's annual board meeting, a reaffirmation of the conflict of interest policy is distributed and members are requested to individually sign-off that they are aware of and will report any conflicts that exist. Follow-up efforts are conducted for anyone not submitting a form at the annual meeting. The sign-off forms are collected by the organization and kept on file. Form 990, Part VI, Section B, Line 15 The organization's CFO prepares annually a salary survey of the key management positions in the organization, including the Executive Director. Such salary data are collected from various well-known and publicly available sources. Comparative metrics of peer groups by budget and asset size, nature and scope of services, and geographic proximity are developed and presented for discussion to the organization's Executive Committee, which acts in the capacity of the organization's Compensation Committee. Within executive session of the Executive Committee meeting, the compensation level of all staff are approved as recommended by management or revised by the committee at its discretion. Such deliberation and decision is documented contemporaneously. Form 990, Part VI, Section C, Line 19 All documents which must be made available to the public can be obtained electronically upon request or on our website. Form 990, Part XI, Line 9 Pension changes other than net periodic costs.