2015-02-17T10:18:02-06:00 2014-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-07-01 131623915 THE BREARLEY SCHOOL % RAHUL TRIPATHI BREA 2127448582 610 EAST 83RD STREET Suite NY NY 10028 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 2127448582 2015-02-17 true JULIE FLOCH P00736879 2127448582 2013 2016-02-25 16:41:14Z JANE FOLEY FRIED 610 east 83rd street new york NY 10028 72205002 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. 22 21 384 290 137082 135832 3868089 5577300 27024506 28866364 3839342 4649515 399173 385699 35131110 39478878 4304477 4474287 0 0 23760900 25197152 0 0 1275404 10200007 9167398 38265384 38838837 -3134274 640041 200259797 215680979 26284372 25110631 173975425 190570348 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 611710 29440296 4474287 28866364 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. 29440296 true true false false false false false false false true true true false false true true false true true false true false false false true false false false true true false false false false false false false false true false false false true true false false false true 118 0 true 384 true true true false false false false true true false false false false X 22 21 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 CHRISTOPHER MANN VICE PRESIDENT 5.0 X X 0 0 JAMIE NICHOLLS BIONDI TREASURER 5.0 1.0 X X 0 0 DEBORAH DAVIS ASCHEIM SECRETARY 5.0 X X 0 0 CHRISTINE FRANKENHOFF ALFARO TRUSTEE 2.0 X 0 0 NICHOLAS C BIENSTOCK TRUSTEE 2.0 X 0 0 CLARA BINGHAM TRUSTEE 2.0 X 0 0 PAULA CAMPBELL TRUSTEE 2.0 X 0 0 VIRGINIA CONNOR TRUSTEE 2.0 X 0 0 FRANCOIS DE MENIL TRUSTEE 2.0 X 0 0 MARISA GARDINI TRUSTEE 2.0 X 0 0 NOAH GOTTDIENER TRUSTEE 2.0 X 0 0 ELIZABETH HARPEL KEHLER TRUSTEE 2.0 X 0 0 GEORGIA LEVENSON KEOHANE TRUSTEE 2.0 X 0 0 SARAH E LEWIS TRUSTEE 2.0 X MICHELE MOODY-ADAMS TRUSTEE 2.0 X 0 0 KATHLEEN MORIARTY TRUSTEE 2.0 X 0 0 JAMES NEARY TRUSTEE 2.0 X 0 0 JULIA PERSHAN TRUSTEE 2.0 X 0 0 AMY FALLS ROGERS TRUSTEE 2.0 X 0 0 CARTER BROOKS SIMONDS TRUSTEE 2.0 X 0 0 JANE FOLEY FRIED HEAD OF SCHOOL 40.0 1.0 X X 478992 113137 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 40.0 1.0 X 272125 42451 LEWISE LUCAIRE DIRECTOR OF DEVELOPMENT 40.0 X 183680 31589 TAMMY ZAZURI ATHLETICS DIRECTOR 40.0 X 200760 31043 SHERRI WOLF DEAN OF FACULTY 40.0 X 163462 27384 HEYDEN WHITE ROSTOW ACADEMIC DEAN 40.0 X 165972 19288 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 40.0 X 162755 19395 KARYN WEISS DIRECTOR OF FACILITIES 40.0 X 154385 28140 1782131 0 312427 59 false true false ADAMAS PARTNERS LP THE PILOT HOUSE AT LEEWIS WHARF BOSTON MA 02110 INVESTMENT MGMT FEES 155320 ADAMAS OPPORTUNITIES LP THE PILOT HOUSE AT LEWIS WHARF BOSTON MA 02110 INVESTMENT MGMT FEES 130869 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 AUDIT AND TAX 112520 3 713602 4863698 740071 5577300 TUITION AND FEES 611710 28478304 28478304 AUXILIARY ACTIVITIES 611710 388060 388060 28866364 1567268 13468 1553800 0 0 385699 385699 0 385699 385699 35612193 32529946 3082247 3082247 123614 2958633 196178 713602 196178 0 0 0 0 39478878 28866364 137082 4898132 0 4474287 4474287 0 0 1030659 773744 218076 38839 0 17260813 12958171 3652184 650458 1861881 1397765 393953 70163 3616939 2715335 765303 136301 1426860 1071183 301907 53770 0 144228 144228 113697 113697 0 0 382399 382399 233059 35010 167247 30802 86647 16538 70109 950572 303863 571734 74975 390526 43201 347325 0 1090595 1018213 72382 390671 366166 16624 7881 0 91691 75718 13319 2654 0 0 1558848 1170270 329834 58744 0 STUDENT ACTIVITIES 418656 418656 FOOD SERVICE 642694 642694 PUBLICATIONS 305317 305317 RECRUITING 105416 105416 2262382 1654165 527509 80708 38838837 29440296 8123137 1275404 2000 2011 19109320 32176531 4203447 3347667 3441124 3299664 0 0 0 0 0 0 0 0 470089 588892 70968634 29181463 41937952 41787171 52199546 47286788 78554725 86836686 0 0 0 0 341594 355569 200259797 215680979 3738857 3798098 0 0 18331632 18891639 0 0 0 0 0 0 0 0 0 0 4213883 2420894 26284372 25110631 X 117114842 128781141 9904943 14564034 46955640 47225173 173975425 190570348 200259797 215680979 X 640041 14117187 1837695 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 51792071 269533 6336275 319255 1690807 56387817 47011749 870858 5871794 353170 1609160 51792071 47887458 840939 157378 284471 1589555 47011749 42557493 2913740 3834820 245290 1173305 47887458 39733560 1988343 1857107 207641 813876 42557493 0.83752 0.16248 false false 2104348 2104348 32266455 3351567 28914888 31729141 22194653 9534488 4868690 3635243 1233447 41787171 HEDGE FUNDS 76912730 F AND PRIVATE EQUITY FUNDS 9923956 F 86836686 0 AGENCY FUNDS 418838 OBLIGATION 2002056 2420894 X 48739379 14117187 14117187 34622192 382399 4474287 4856686 39478878 33982151 33982151 382399 4474287 4856686 38838837 PART V, LINE 4 THE ENDOWMENT CONSISTS OF 132 INDIVIDUAL DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING SCHOLARSHIPS AND STUDENT SUPPORT, FACULTY SUPPORT, FACILITY MAINTENANCE AND GENERAL SUPPORT. 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, ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL EFFECT ON ITS CONSOLDIATED FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THAT THE SCHOOL IS NO LONGER SUBJECT TO EXAMINIATION BY FEDERAL OR STATE TAX AUTHORITIES FOR FISCAL-YEARS PRIOR TO 2011. RECONCILIATION OF REVENUE AND EXPENSES FORM 990, SCHEDULE D, PART XI, LINE 4B AND PART XII, LINE 4B SCHOLARSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENT REPORTING. true true true true true true true false false false false false false false false false false true FORM 990, SCHEDULE E, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS PUBLICATIONS. East Asia and the Pacific Investments none 5396067 Central America and the Caribbean Investments none 10201133 Central America and the Caribbean Investments none 4161730 19758930 19758930 false false false false false false LEAVE IT BEAVER 909780 713602 196178 118193 57793 20192 0 909780 713602 196178 118193 57793 20192 196178 true SCHOLARSHIPS PROVIDED TO STUDENTS 140 4474287 FMV SCHOLARSHIPS SCHEDULE I, PART IV 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. SCHOLARESHIPS 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 FOLEY FRIED HEAD OF SCHOOL 478992 0 0 0 113137 592129 0 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 272125 0 0 0 42451 314576 0 LEWISE LUCAIRE DIRECTOR OF DEVELOPMENT 183680 0 0 0 31589 215269 0 TAMMY ZAZURI ATHLETICS DIRECTOR 200760 0 0 0 31043 231803 0 SHERRI WOLF DEAN OF FACULTY 163462 0 0 0 27384 190846 0 HEYDEN WHITE ROSTOW ACADEMIC DEAN 165972 0 0 0 19288 185260 0 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 162755 0 0 0 19395 182150 0 KARYN WEISS DIRECTOR OF FACILITIES 154385 0 0 0 28140 182525 0 SCHEDULE J, PART 1, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE SCHOOL MAINTAINS A SECTION 457(B) DEFERRED COMPENSATION PLAN FOR ITS HEAD OF SCHOOL AND CHIEF FINANCIAL OFFICER WHICH IS FUNDED BY THE SCHOOL AND RESPECTIVE EMPLOYEES. X 111 740071 fmv false true false EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION THE BREARLEY SCHOOL'S APPLICATION FOR AN EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WAS ELECTRONICALLY FILED. 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 DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. 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. 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. FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S FORM 990 IS AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $1,837,695 CHANGE IN POSTETIREMENT BENEFITS 70-74 EAST END AVENUE LLC 610 EAST END AVENUE NEW YORK NY 10028 131623915 HOLDING CORP NY 26300866 NA 70-74 EEA DEBT LLC 610 EAST 83RD STREET NEW YORK NY 10028 131623915 HOLDING CORP NY 0 NA 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 false false false false false