2014-05-09T12:12:34-05:00 2013-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2012-07-01 131635286 THE SPENCE SCHOOL % ELYSE WATERHOUSE DIR OF FIN SPEN 6469436822 22 EAST 91ST STREET Suite NEW YORK NY 10128 ELYSE WATERHOUSE 6469436822 2014-04-21 true 2129498700 2012 2015-11-30 17:44:51Z ELLANOR BRIZENDINE 22 EAST 91ST STREET NEW YORK NY 10128 78789187 false X WWW.SPENCESCHOOL.ORG X 1928 NY TO EDUCATE GIRLS AND YOUNG WOMEN TO THE HIGHEST ACADEMIC AND PERSONAL STANDARDS NECESSARY FOR RESPONSIBLE, EFFECTIVE CITIZENSHIP AND FOR THE SUCCESSFUL PURSUIT OF HIGHER EDUCATION. 24 23 348 200 28097 17628251 40860586 27289070 29175528 -2333618 -3852162 81555 486097 42665258 66670049 3917530 4250472 0 0 21435701 22842357 160500 318000 1944242 11672656 12656503 37186387 40067332 5478871 26602717 254254327 287110695 22365807 21273745 231888520 265836950 THE SCHOOL IS COMMITTED TO THE RIGOROUS STUDY OF LIBERAL ARTS AND SCIENCES WITH THE DEVELOPMENT OF HIGH STANDARDS AND CHARACTER CONSIDERED TO BE AS IMPORTANT AS ACHIEVEMENT IN ACADEMIC AREAS. false false 33585607 4250472 29175528 THE SPENCE SCHOOL IS AN INDEPENDENT, COLLEGE PREPARATORY DAY SCHOOL FOR GIRLS IN GRADES KINDERGARTEN THROUGH 12. 33585607 true true false false false false false false false true true true false false false true true false true false true false false true false false false false true true false false false true false false false true true false false false false false false false false true 89 0 true 348 true true true CJ VI false false false false false false false false X 24 23 false false false false false false false true true false false true true true true true true true true false X X ELYSE WATERHOUSE DIR OF FIN 6469436822 22 EAST 91ST STREET NEW YORK NY 10128 GREGG POLLE 10.0 X X 0 0 0 BETSY PITTS 2.0 X X 0 0 0 LYON POLK III 2.0 X X 0 0 0 FRANKLIN SPEYER 2.0 X X 0 0 0 LAURIE MANDELBAUM 2.0 X X 0 0 0 HILARY CORMAN 2.0 X 0 0 0 ROBIN KIAM AVIV 2.0 X 0 0 0 MAIKEN BAIRD 2.0 X 0 0 0 GABRIELA BARON 2.0 X 0 0 0 DIANA BESAS BUSTAMANTE 2.0 X 0 0 0 EVAN A DAVIS 2.0 X 0 0 0 CELIA M DIVINO 2.0 X 0 0 0 REBECCA DANZINGER GAMZON 2.0 X 0 0 0 EMILIO HARRIS 2.0 X 0 0 0 JENNIFER HOINE 2.0 X 0 0 0 ROBBIE HUFFINES 2.0 X 0 0 0 WILLIAM L JACOB III 2.0 X 0 0 0 ADAM KLEIN 2.0 X 0 0 0 ROBERT N LAUDER 2.0 X 0 0 0 SCOTT C NUTTAL 2.0 X 0 0 0 RICHARD OLCOTT 2.0 X 0 0 0 JOHN A PAULSON 2.0 X 0 0 0 SHEILA ROBINSON 2.0 X 0 0 0 RAVI P YADAV 2.0 X 0 0 0 ELLANOR N BRIZENDINE 40.0 X 510332 0 47412 ELYSE WATERHOUSE 40.0 X 250939 0 31199 ELIZABETH CAUSEY 40.0 X 190142 0 25371 KAREN SULLIVAN 40.0 X 194455 0 26013 MICHELE KRAUTHAMER 40.0 X 170500 0 24194 DANA CROWELL 40.0 X 145285 0 22798 DOUG BROPHY 40.0 X 221615 0 27682 CHRISTOPHER YORK 40.0 X 210553 0 27745 GORDON JENSEN 40.0 X 170471 0 15927 SUSAN PARKER 40.0 X 147300 0 24785 2211592 0 273126 55 false true false 21 East 90 Apartment Corp 21 East 90th Street NEW YORK NY 10128 ACCESS AGREEMENT 210000 SCHULTE ROTH ZABEL LLP 919 THIRD AVENUE NEW YORK NY 10022 LEGAL SERVICES 153572 2 125804 40734782 1545650 40860586 TUITION 611710 28135126 28135126 AFTER SCHOOL PRGM 611710 665692 665692 MUSIC PROGRAM FEES 611710 293610 293610 STUDENT FEES 611710 81100 81100 29175528 755293 755293 0 0 511330 511330 0 511330 53330 458000 7511683 12119138 -4607455 -4607455 -4607455 0 0 0 K-1 PASS THROUGH LOSS 525990 -25233 -25233 -25233 66670049 29175528 28097 -3394162 0 4250472 4250472 0 0 1551528 1234148 317380 0 16590592 15185171 606493 798928 1159245 1070823 36904 51518 2228657 2038027 96324 94306 1312335 1197575 60852 53908 0 55868 55868 64842 64842 0 318000 318000 244060 244060 38317 38317 151034 151034 3394473 2296849 868701 228923 164024 66604 97420 0 1052875 842300 210575 10518 10518 0 59719 59719 732745 732745 0 3958658 3166926 791732 229253 183402 45851 FOOD SERVICE 554457 554457 BAD DEBTS 90148 80148 10000 AFTERSCHOOL PROGRAM 724120 724120 CAMPAIGN EXPENSES 237625 237625 893767 715014 178753 40067332 33585607 4537483 1944242 600 600 10724264 18485646 35267703 36554145 384015 335851 123677 102240 0 0 25165 21751 0 0 958627 1186196 195622200 30292587 149166271 165329613 26570174 38583030 30793021 26188810 0 0 0 0 240810 322813 254254327 287110695 4429981 3297126 0 0 3979528 4386293 13956298 13590326 0 0 0 0 0 0 0 0 0 0 22365807 21273745 X 139821672 158612008 46289601 53396039 45777247 53828903 231888520 265836950 254254327 287110695 26602717 7345713 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56330384 8365778 3181143 486008 67391297 90548045 1082091 -7765752 27534000 56330384 72670600 11260579 10389866 3773000 90548045 66875993 4646082 4919525 3771000 72670600 85948451 633337 -3925795 15780000 66875993 0.01000 0.80000 0.19000 false false 30693288 30693288 147230296 27191524 120038772 17698616 3101063 14597553 165329613 ALTERNATIVE INVESTMENTS 26188810 F 26188810 0 0 X 69467900 7345713 7345713 62122187 244060 4303802 4547862 66670049 35519470 35519470 244060 4303802 4547862 40067332 PARTS V, LINE 4 ENDOWMENT FUNDS ARE INTENDED TO BE USED TO SUPPORT THE LONG-TERM MISSION OF THE SCHOOL. PART X, LINE 2 THE SCHOOL IS SUBJECT TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10-05 RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. ALTHOUGH THE SCHOOL IS SUBJECT TO EXCISE TAXES ON ITS INVESTMENTS, DUE TO ITS GENERAL TAX-EXEMPT STATUS, ASC TOPIC 740-10-05 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. PART XI AND PART XII, LINE 4B FINANCIAL AID 4,250,472; BUILDING USE FEE 53,330 TOTAL 4,303,802 BOTH ITEMS SHOW NET ON FINANCIAL STATEMENT true true true true true true true false false false false false false false false true false true PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATION POLICY ON ITS WEBSITE PART I, LINE 6B AID FROM NEW YORK STATE DEPARTMENT OF EDUCATION FOR MANDATED SERVICES. Central America and the Caribbean Investments 3857261 3857261 3857261 true false false false false false FORM 926 THE SCHOOL WAS A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION DURING THE TAX YEAR. HOWEVER, THE SCHOOL DID NOT MEET THE FILING THRESHOLD REQUIREMENT FOR FORM 926 X X X X true COMMUNITY COUNSELING SERVICE PLANNING CAMPAIGN false 318000 318000 NY true FINANCIAL AID PROVIDED TO STUDENTS 142 4250472 FAIR MARKET VALUE TUITION REDUCTION GRANTS AND OTHER ASSISTANCE PART I, LINE 2 THE SPENCE SCHOOL REQUESTS THAT FAMILIES APPLYING FOR NEED-BASED FINANCIAL AID ANNUALLY SUBMIT THE PARENTS' FINANCIAL STATEMENT TO SCHOOL AND STUDENT SERVICES BY NAIS, AS WELL AS PROVIDE COPIES OF FINANCIAL INFORMATION, SUCH AS TAX RETURNS AND W-2 FORMS. ALL GRANTS OF FINANCIAL AID ARE AUTOMATICALLY APPLIED TO TUITION. X X true false X X X X false false false false false false false false false ELLANOR N BRIZENDINE 510332 0 0 0 0 0 38697 0 8715 0 557744 0 0 0 ELIZABETH CAUSEY 190142 0 0 0 0 0 16656 0 8715 0 215513 0 0 0 KAREN SULLIVAN 194455 0 0 0 0 0 17298 0 8715 0 220468 0 0 0 MICHELE KRAUTHAMER 170500 0 0 0 0 0 14122 0 10072 0 194694 0 0 0 DANA CROWELL 145285 0 0 0 0 0 12366 0 10432 0 168083 0 0 0 DOUG BROPHY 221615 0 0 0 0 0 18735 0 8947 0 249297 0 0 0 CHRISTOPHER YORK 210553 0 0 0 0 0 18798 0 8947 0 238298 0 0 0 GORDON JENSEN 170471 0 0 0 0 0 15053 0 874 0 186398 0 0 0 SUSAN PARKER 147300 0 0 0 0 0 13327 0 11458 0 172085 0 0 0 ELYSE WATERHOUSE 250939 0 0 0 0 0 20986 0 10213 0 282138 0 0 0 PART I LINE 1A HOUSING ALLOWANCE THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. THE HOUSING BENEFIT IS PART OF THE EMPLOYMENT CONTRACT OF THE HEAD OF SCHOOL. PERSONAL SERVICES - PERSONAL SERVICES ARE FOR HOUSE KEEPING SERVICES AT THE HEAD OF SCHOOL'S HOME. ELLANOR BRIZENDINE HEAD OF SCHOOL HOUSING LOAN X 150000 102240 false true true 102240 JOHN PAULSON BOARD MEMBER 121872 INVESTMENT FEES false X 54 1545650 FV false true false FORM 8868 APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS FILED. FORM 990, PART VI SECTION B, LINE 11B THE FORMS 990, 990T AND CT 13 ARE MAILED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTED ANNUALLY FOR COMPLETION TO ALL TRUSTEES AT A BOARD MEETING AND COLLECTED AT THE END OF THE MEETING. THE ASSISTANT TO THE HEAD OF SCHOOL FOLLOWS UP WITH ANY TRUSTEES WHO WERE NOT PRESENT. FORM 990, PART VI SECTION B, LINES 15A AND 15B THE HEAD OF SCHOOL'S COMPENSATION IS REVIEWED BY THE OFFICERS OF THE BOARD OF TRUSTEES. COMPARATIVE DATA FROM PEER SCHOOLS IS USED TO MAKE SURE THE COMPENSATION IS AT MARKET RATE. THE COMPENSATION OF THE DIRECTOR OF FINANCE AND OPERATIONS AND KEY EMPLOYEES IS REVIEWED BY THE HEAD OF SCHOOL AND THE PRESIDENT OF THE BOARD OF TRUSTEES. COMPARATIVE DATA FROM PEER SCHOOLS IS USED TO MAKE SURE COMPENSATION IS AT MARKET RATE FORM 990, PART VI SECTION C, LINE 19 THE SCHOOL MAKES THE FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.