2014-01-27T12:45:11-07:00 2013-09-30 990 2012-10-01 131656653 FRESH AIR FUND FRES 2128978900 633 Third Avenue 14th floor New York NY 10017 Jean Jeremie 2128978963 2014-01-24 2012 2015-11-30 17:44:51Z Jenny Morgenthau 633 Third Avenue 14th floor New York NY 10017 34961284 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. 30 29 705 5000 -98128 -119115 9598977 11711412 1309998 1283665 8600465 5504264 0 0 19509440 18499341 0 0 0 0 7687523 7608025 500971 530731 4190851 7869808 9600189 16058302 17738945 3451138 760396 126429998 133464848 1815755 576303 124614243 132888545 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 7870539 0 1283665 Fresh Air Camping entails sending approximately 3,000 NYC underprivileged children to its camps in Fishkill, NY. Services include recreation and career training for two or more weeks. 4196457 0 0 The Friendly Town program consists of organizing and directing volunteer committees to recruit families to serve as hosts in local communities throughout 13 northeast States and Canada and coordinating visits by children from low-income NYC neighborhoods to the host families for three weeks or more during the summer. 0 0 0 12066996 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 1 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 705 1 1 1 1 CJ UK 0 0 0 1 1 0 0 0 0 X 30 29 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 1 0 X 0 0 0 John N Irwin III 1 0 X 0 0 0 Wendy R Flanagan 1 0 X 0 0 0 Derrick Cephas 1 0 X 0 0 0 Winthrop Rutherfurd Jr 1 0 X 0 0 0 Tiki Barber 1 0 X 0 0 0 Tom A Bernstein 1 0 X 0 0 0 Mariah Carey 1 0 X 0 0 0 Mats G Carlston 1 0 X 0 0 0 Ruth W Houghton 1 0 X 0 0 0 Craig S Ivey 1 0 X 0 0 0 Howard B Johnson 1 0 X 0 0 0 Daniel S Kaplan 1 0 X 0 0 0 Isabelle Krusen 1 0 X 0 0 0 Gregory D Lee 1 0 X 0 0 0 Joseph J Magliocco 1 0 X 0 0 0 John D McMahon 1 0 X 0 0 0 Katherine M Morris 1 0 X 0 0 0 David Perpich 1 0 X 0 0 0 Caroline Cummings Rafferty 1 0 X 0 0 0 Brandon Reid 1 0 X 0 0 0 LizabethAnn Rogovoy 1 0 X 0 0 0 Betsy Shiverick 1 0 X 0 0 0 Jacqueline Albert Simon 1 0 X 0 0 0 Barbaralee Diamonstein Spielvogel 1 0 X 0 0 0 Kimberly E Steward 1 0 X 0 0 0 Richard D Thomas 1 0 X 0 0 0 Bradley Whitman 1 0 X 0 0 0 Steven M Wolf 1 0 X 0 0 0 Sidney Sutter 1 0 X 0 0 0 Jenny Morgenthau 35 0 X 514217 0 94751 Jean Jeremie 35 0 X 199725 0 53182 Lori Seader 35 0 X 195643 0 59105 George Morfessis 35 0 X 165409 0 48854 Elizabeth Clardy 35 0 X 145369 0 32742 Alicia Skovera 35 0 X 127133 0 23549 Matthew Grinsted 35 0 X 103515 0 17438 Kimberly Reid 35 0 X 139343 0 20608 1590354 0 350229 8 1 1 0 CulinArt 175 Sunnyside Blvd Plainview NY 11803 Camp meals preparation 1057067 Chesapeake Asset Management One Rockefeller Plaza Suite 2321 New York NY 10020 Investment advisors 259883 Thompson Habib Denison 80 Hayden Avenue Suite 300 Lexington MA 02421 Direct mail counsel 367048 Andrea Kotuk 112 East 23rd Street New York NY 10011 Public relations 112526 4 0 0 1327543 0 0 10383869 587514 11711412 Offseason Camping 900099 1004834 1004834 0 0 USDA Food Program 900099 278831 278831 0 0 0 0 0 0 1283665 344881 0 0 344881 0 0 0 0 0 0 0 0 0 0 20907520 17762 15749500 16399 5158020 1363 5159383 0 -98128 5257511 696044 1327543 696044 0 0 0 0 0 0 0 0 18499341 1283665 -98128 5602392 1737842 730516 615850 391476 4468624 3932370 214962 321292 278546 197914 31073 49559 737729 615981 59661 62087 385284 287882 45816 51586 72000 72000 54000 0 54000 0 530731 530731 298084 0 298084 0 182886 107364 75522 0 2125819 187530 6659 1931630 132940 113548 10235 9157 1132052 972212 88346 71494 707368 706873 0 495 1481452 1383022 38744 59686 401543 395466 6077 0 Food 1160850 1157762 0 3088 Volunteer expenses 637130 630824 0 6306 Program supplies 564860 532460 11591 20809 Contracted services 649205 43272 0 605933 17738945 12066996 1481098 4190851 1850571 2640507 1421687 2611930 519596 255000 344727 283148 393568 1455320 51270110 24119551 28207164 27150559 20092697 15950683 70945591 80384471 2654397 2733230 126429998 133464848 1815755 576303 0 0 1815755 576303 X 110063461 118318214 1021918 955353 13528864 13614978 124614243 132888545 126429998 133464848 X 760396 5659238 0 0 0 1854668 X 0 1 X 1 0 X 10978417 14467518 11099584 10332016 11711412 58588947 0 0 0 0 0 0 0 0 0 0 0 0 10978417 14467518 11099584 10332016 11711412 58588947 2156833 56432114 175291 255218 101536 139682 344881 1016608 0 0 0 0 0 0 0 0 0 0 0 0 59605555 6717850 0.94676 0.98256 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 82092603 2327504 5008581 0 5890661 0 83538027 0.87 0.13 0 1 0 0 2747632 2747632 0 45791361 21551910 24239451 0 0 0 0 0 2731117 2567641 163476 0 0 0 0 27150559 Limited partnerships 80384471 F 80384471 0 0 X 23304468 5580405 140017 0 78833 5799255 17505213 298084 696044 994128 18499341 16884834 140017 0 0 0 140017 16744817 298084 696044 994128 17738945 SchD_P05_S00_L04 Schedule D, Part V, Line 4 Earnings from the endowment funds are used to subsidize the costs of sending NYC children from low-income communities on free summer experiences in the country. SchD_P10_S00_L02 Schedule D, Part X, Line 2 In accordance with Accounting Standards Codification ("ASC") 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, 2010 and subsequent remain subject to examination by applicable taxing authorities. SchD_P11_S00_L02d Schedule D, Part XI, Line 2d Gain on beneficial interests in perpetual trusts. SchD_P11_S00_L04b Schedule D, Part XI, Line 4b Special events revenue that is netted against cost of direct benefit to donors. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Costs of direct benefits to donors, which is netted against fundraising revenue. Central America and the Caribbean 0 0 Investments 9194107 0 0 9194107 1 0 1 0 1 0 X X X 1 THD 80 Hayden Avenue Suite 300 Lexington MA 02421 Direct mail counsel. 0 5476984 375096 5101888 JC Geever 32 Broadway Suite 301 New York NY 10004 Foundation grant writing 0 697590 107635 589955 Shaykin & Boreyko Consulting 60 Madison Avenue New York NY 10111 Major donor research and cultivation 0 575788 48000 527788 6750362 530731 6219631 All States Spring Benefits 1257416 885633 371783 0 0 0 0 0 371783 Fall Benefit 727253 415096 312157 0 0 0 0 0 312157 2 38918 26814 12104 0 0 0 0 0 12104 2023587 1327543 696044 0 0 0 0 0 696044 696044 0 X X X 0 1 0 0 0 0 0 0 0 Jenny Morgenthau 346775 0 0 0 176539 0 76663 0 8991 0 608968 0 167442 0 Jean Jeremie 199725 0 0 0 0 0 29841 0 23341 0 252907 0 0 0 Lori Seader 195643 0 0 0 0 0 44058 0 15047 0 254748 0 0 0 George Morfessis 165409 0 0 0 0 0 26036 0 22818 0 214263 0 0 0 Elizabeth Clardy 145369 0 0 0 0 0 23625 0 9117 0 178111 0 0 0 Kimberly Reid 139343 0 0 0 0 0 12309 0 8299 0 159951 0 0 0 Alicia Skovera 127133 0 0 0 0 0 14899 0 8650 0 150682 0 0 0 SchJ_P01_S00_L04 Schedule J, Part I, Line 4 The Fund created a Supplemental Executive Retirement Plan for Joan Morgenthau, the Executive Director during the 2012 fiscal year. The Fund has recognized the accrued benefit earned under the plan as of September 30, 2013, which amounted to $167,442. Tom Bernstein Board member 319802 Special events site rental 0 SchL_P04_S00_L00 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 28 587514 FMV 0 0 1 SchM_P01_S00_L32b 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 Fund. F990_P06_S0B_L11b 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. F990_P06_S0B_L12c 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. F990_P06_S0B_L15 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 to the organization's Executive Committee for discussion. 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. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The Fund's governing documents, conflict of interest policy and financial statements are made available to the public upon request. F990_P11_S00_L09 Form 990, Part XI, Line 9 Pension changes other than net periodic costs.