2014-03-15T08:50:59-05:00 2013-06-30 112556624 ALBRECHT VIGGIANO ZURECK & CO PC 25 SUFFOLK COURT HAUPPAUGE NY 11788 990 2012-07-01 111661352 BUCKLEY COUNTRY DAY SCHOOL BUCK 5166271910 IU WILLETS ROAD NORTH HILLS ROSLYN NY 11576 JEAN-MARC JUHEL 5166271910 2014-03-04 1 LAWRENCE LUCARELLI P00068089 6314349500 2014-03-04 2012 2015-11-30 17:44:51Z JEAN-MARC JUHEL IU WILLETS ROAD NORTH HILLS ROSLYN NY 11576 11355522 0 X WWW.BUCKLEYCOUNTRYDAY.COM X 1923 NY TO PROVIDE EDUCATION TO STUDENTS FROM TODDLER THROUGH 8TH GRADE. 18 17 233 150 0 0 2362671 1221864 8933978 9591299 21308 163749 248081 248499 11566038 11225411 947500 1189645 0 0 5595768 5938029 0 0 749285 3297328 3565963 9840596 10693637 1725442 531774 18057649 19342969 2608794 3251749 15448855 16091220 X BUCKLEY COUNTRY DAY SCHOOL IS AN INDEPENDENT, COEDUCATIONAL DAY SCHOOL PROVIDING A SUPERIOR ELEMENTARY EDUCATION TO AN INTELLECTUALLY CAPABLE AND DIVERSE STUDENT BODY. BUCKLEY PROVIDES THE FOUNDATION THAT ENABLES OUR STUDENTS TO ACHIEVE THEIR FULL POTENTIAL AND EXCEL AS EDUCATED, ETHICAL, AND SELF-CONFIDENT INDIVIDUALS. OUR GRADUATES ARE WELL PREPARED FOR ENTRY INTO, AND SUCCESS IN, SECONDARY SCHOOLS AND BEYOND. 0 0 8568524 1189645 9806453 BUCKLEY COUNTRY DAY SCHOOL IS AN EDUCATIONAL FACILITY FOR STUDENT GRADE LEVELS TODDLER THROUGH GRADE EIGHT STUDENT ENROLLMENT FOR THIS ACADEMIC YEAR WAS 323. 8568524 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 233 1 0 0 0 0 0 1 1 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X BUCKLEY COUNTRY DAY SCHOOL 5166271910 IU WILLETS ROAD ROSLYN NY 11576 VALERIE DIFEBO 6.00 X X 0 0 0 MELISSA MURPHY 6.00 X X 0 0 0 FITZGERALD VENTURA 6.00 X X 0 0 0 TANYA BASTIANICH MANUALI PHD 6.00 X X 0 0 0 JOHN VISSICCHIO 6.00 X X 0 0 0 ORIT WEISSMAN 6.00 X X 0 0 0 G ROBERT GAGE 6.00 X X 0 0 0 GEORGE SIMEONE 6.00 X X 0 0 0 AHMED BENDARY 6.00 X 0 0 0 LEILANI BROWN 6.00 X 0 0 0 DOLLY CHUGH PHD 6.00 X 0 0 0 ERIC DEUTSCH 6.00 X 0 0 0 KARLI EF HAGEDORN 6.00 X 0 0 0 RICHARD FONG 6.00 X 0 0 0 JOHN HSU 6.00 X 0 0 0 JEAN MARC JUHEL 40.00 X X 249816 0 50941 LILYAN MURAN 6.00 X 0 0 0 CAROLYN OH MD 6.00 X 0 0 0 KEVIN SIMMS 6.00 X 0 0 0 DENESE GIORDANO 40.00 X 115000 0 6136 ALEXANDRA WHELEHAN 40.00 X 132000 0 24425 ELIZABETH LYONS 40.00 X 121485 0 6363 ANN DUFFY 40.00 X 128000 0 18106 PAUL ISSERLES 40.00 X 126000 0 6573 872301 0 112544 6 0 1 0 BROCK & COMPANY 257 GREAT VALLEY PARKWAY MALVERN PA 19355 FOOD SERVICES FOR SCHOOL AND CAMP 399777 DELL TRANSPORTATION 20 HAVEN AVENUE PORT WASHINGTON NY 11050 TRANSPORTATION SERVICES 279879 EMPIRE ARCHITECTURAL PRODUCTS 409 NORTH MAIN STREET FREEPORT NY 11520 ARCHITECTURAL FIRM 113133 3 42572 1179292 1221864 TUITION & FEES 900099 9591299 9591299 9591299 25854 25854 23841 0 23841 23841 23841 137895 0 137895 137895 137895 303364 130111 173253 173253 YEARBOOK 900099 21663 21663 REGISTRATION FEES FORFEITED 900099 11550 11550 18192 18192 51405 11225411 9806453 0 197094 1189645 1189645 4743115 3820520 641032 281563 249947 188256 51580 10111 594403 447694 122664 24045 350564 264039 72344 14181 8500 6375 1700 425 73981 37685 33784 2512 668256 501192 133651 33413 168204 126153 33641 8410 SUPPLIES 116346 84981 21752 9613 GENERAL INSTITUTIONAL 1009613 943409 52963 13241 TRANSPORTATION 298237 298237 REPAIRS & MAINTENANCE 297960 223470 59592 14898 924866 436868 151125 336873 10693637 8568524 1375828 749285 2549577 3666970 1111033 913223 26157 30609 460375 495214 20552046 7287510 12988954 13264536 856131 955786 65422 16631 18057649 19342969 94598 326953 2514196 2924796 2608794 3251749 X 14726327 15373332 252528 247888 470000 470000 15448855 16091220 18057649 19342969 531774 110591 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 65643 3504379 0 0 2968037 415643 133199 12500 3504379 2857808 80836 39393 10000 2968037 2674457 48315 142036 7000 2857808 2555882 42641 75934 2674457 2480003 198255 -102669 -19707 2555882 0.82440 0.13410 0.04140 0 0 2806050 2806050 13533208 4342502 9190706 2092154 1121358 970796 2120634 1823650 296984 13264536 SUMMER DEPOSITS 1452813 STUDENT DEPOSITS 1110661 ACCRUED SALARIES 361322 2924796 X 10276468 110591 130111 240702 10035766 1189645 1189645 11225411 9634103 130111 130111 9503992 1189645 1189645 10693637 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL, A NOT-FOR-PROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS GENERALLY EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES. THE SCHOOL'S WHOLLY OWNED NOT-FOR-PROFIT REAL ESTATE HOLDING CORPORATION WAS FORMED IN NOVEMBER 1996, UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL, STATE AND LOCAL TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE SCHOOL ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE SCHOOL HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE SCHOOL HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SCHOOL IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAX JURISDICTION. FEDERAL TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS - DIRECT EXPENSES 130,111. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,189,645. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS - DIRECT EXPENSES 130,111. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,189,645. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL HAS PUBLISHED ITS NOTICE OF NON-DISCRIMINATORY POLICY ON ITS WEBSITE AT WWW.BUCKLEYCOUNTRYDAY.COM. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDING FROM NEW YORK STATE. THE CATEGORIES WHERE FUNDING IS APPLIED FOR AND RECEIVED ARE: MANDATED SERVICES AID, COMPREHENSIVE ATTENDANCE PROGRAM, AND PUPIL ATTENDANCE REPORTING. FALL FAIR 277606 277606 101028 BOOK FAIR 17073 17073 13501 294679 294679 114529 114529 180150 DENESE GIORDANO CFO 2 IU WILLETS ROAD ROSLYN NY 11576 0 STUDENT SCHOLARSHIP 71 975145 FACULTY STUDENTS 8 214500 X 1 0 X X X X 0 0 0 0 0 0 0 0 0 JEAN MARC JUHEL 229816 0 20000 0 0 0 17487 0 33454 0 300757 0 0 0 ALEXANDRA WHELEHAN 132000 0 0 0 0 0 6600 0 17825 0 156425 0 0 0 PART I, LINE 1A AS OUTLINED IN HIS CONTRACT WITH THE SCHOOL, THE HEADMASTER IS REQUIRED TO RESIDE ON CAMPUS TO MEET THE ONGOING NEEDS OF THE SCHOOL COMMUNITY INCLUDING, BUT NOT LIMITED TO: ATTENDANCE AND SUPERVISION AT CAMPUS EVENTS BOTH DURING THE SCHOOL DAY, IN THE EVENINGS AND ON WEEKENDS AND VACATIONS; BEING AVAILABLE AND PRESENT FOR PARENTS, STUDENTS AND APPLICANTS, AND INFORMAL SUPERVISION OF THE SECURITY OF THE SCHOOLS' BUILDINGS AND GROUNDS. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF THE 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW, COMMENT AND DISCUSSION WITH THE INDEPENDENT AUDITORS. AFTER THIS REVIEW, A FINAL DRAFT OF THE 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES WITH A RECOMMENDATION FROM THE AUDIT COMMITTEE TO FILE WITH THE IRS. THE BOARD OF TRUSTEES IS AFFORDED AMPLE TIME TO REVIEW THE DOCUMENT IN ADVANCE OF A REGULARLY SCHEDULED BOARD MEETING. THE AUDIT CHAIR PROVIDES AN OVERVIEW OF THE DRAFT AND ENTERTAINS QUESTIONS FROM THE BOARD. AFTER ALL QUESTIONS HAVE BEEN ASKED AND ANSWERED; THE AUDIT COMMITTEE CHARGES THE CFO TO FILE THE DOCUMENT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AS PART OF THE POLICY, THE BOARD IS REQUIRED ANNUALLY TO SIGN AN ANNUAL DISCLOSURE STATEMENT INDICATING THAT THEY HAVE RECEIVED, UNDERSTAND, AND AGREE TO COMPLY WITH THE POLICY. THE BOARD REVIEWS THESE SIGNED STATEMENTS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 UPON HIRING, THE HEADMASTER'S INITIAL COMPENSATION IS ESTABLISHED BY THE BOARD EXECUTIVE COMMITTEE; COMPRISED OF THE BOARD CHAIR AND SEVERAL OTHER LONG-STANDING BOARD MEMBERS WHO ARE INDEPENDENT OF THE INDIVIDUAL BEING HIRED. IN DETERMINING THIS COMPENSATION, THE COMMITTEE REVIEWS THE INDIVIDUAL'S PROFESSIONAL EXPERIENCE AND PRIOR SALARY HISTORY, AND REFERS TO CURRENT NYSAIS, NAIS, GUIDESTAR AND SIMILAR SALARY INFORMATION, AS A BENCHMARK FOR COMPENSATION FOR SIMILAR POSITIONS. ANNUALLY, THE HEADMASTER'S COMPENSATION IS REVIEWED AND BENCHMARKED WITH PEER INSTITUTIONS OPERATING SIMILAR BUSINESSES IN THIS REGION. KEY EMPLOYEE COMPENSATION UPON HIRING, THE INITIAL COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE HEADMASTER, AFTER REVIEWING THE INDIVIDUAL'S PROFESSIONAL EXPERIENCE, CREDENTIALS AND PRIOR SALARY HISTORY. THE HEADMASTER REFERS TO INDUSTRY BENCHMARKING TOOLS TO ASSIST IN ESTABLISHING A SALARY FOR ALL KEY EMPLOYEES. ANNUALLY, EACH KEY EMPLOYEE PARTICIPATES IN A REVIEW PROCESS WITH THE HEADMASTER AND SALARY MODIFICATIONS ARE OUTLINED IN A LETTER OF AGREEMENT. KEY EMPLOYEE SALARIES ARE INCLUDED IN THE SCHOOL'S BUDGET IN DESIGNATED DEPARTMENT LINE ITEMS; INCLUDED WITH OTHER EMPLOYEES WHO ALSO SERVE IN THOSE SPECIFIC DEPARTMENTS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL INFORMATION INCLUDING TAX RETURNS, FORMS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.