2013-07-10T10:56:25-05:00 2012-08-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD MELVILLE NY 117473823 990 2011-09-01 270753913 BLUE SCHOOL BLUE 2122286341 241 WATER STREET NEW YORK NY 10038 FREDA GIMPEL 2122286341 2013-07-09 1 PATRICK YU CPA PARTNER P00675982 6317527400 2013-07-09 2011 2016-02-24 21:20:13Z FREDA GIMPEL 241 WATER STREET NEW YORK NY 10038 4284356 0 X WWW.THEBLUESCHOOL.ORG X 2008 NY BLUE SCHOOL'S MISSION IS TO DEVELOP AND SHARE AN INQUIRY-BASED APPROACH TO EDUCATION THAT FOSTERS CREATIVITY, PROMOTES ACADEMIC EXCELLENCE, NUTURES HUMAN RELATIONSHIPS AND INSPIRES A LIFELONG PASSION FOR LEARNING. 10 10 66 120 -48150 -48150 2163413 308192 2379501 3771387 125 1426 21348 14483 4564387 4095488 0 0 0 0 2706502 3329112 0 0 601303 1296706 2589781 4003208 5918893 561179 -1823405 24925531 24179916 24435845 25513635 489686 -1333719 BLUE SCHOOL'S MISSION IS TO DEVELOP AND SHARE AN INQUIRY-BASED APPROACH TO EDUCATION THAT FOSTERS CREATIVITY, PROMOTES ACADEMIC EXCELLENCE, NUTURES HUMAN RELATIONSHIPS AND INSPIRES A LIFELONG PASSION FOR LEARNING. 0 0 4111891 3850882 FOUNDED IN 2006, BLUE SCHOOL HAS GROWN INTO A VIBRANT COMMUNITY THAT SUPPORTS OVER 200 CHILDREN FROM AGE 2 THROUGH 5TH GRADE. BLUE SCHOOL PARENTS AND EDUCATORS JOIN OUR CHILDREN AS LIFE-LONG LEARNERS AND SHARE THE BELIEF THAT EDUCATION CAN BE A JOYFUL, CONTINUAL PROCESS. INTELLECTUAL DEVELOPMENT FLOWS MOST NATURALLY AND EFFECTIVELY WHEN CHILDREN ARE THE PROTAGONISTS OF THEIR OWN LEARNING AND THEY ARE SUPPORTED IN FOLLOWING THEIR INTERESTS TO DEEPER LEVELS. 4111891 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 13 0 1 66 1 1 1 0 0 0 0 1 1 0 0 0 0 X 10 10 1 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X FREDA GIMPEL DIR OF FINANCE & OPERATIONS 2122286341 241 WATER STREET NEW YORK NY 10038 RENEE ROLLERI 30.00 X X 0 0 0 MATTHEW R GOLDMAN 30.00 X X 0 0 0 ERIC HUANG 5.00 X X 0 0 0 MICHAEL B PARKS 5.00 X X 0 0 0 DAVID ROCK 2.00 X 0 0 0 JENNIFER STANTON 2.00 X 0 0 0 JEN GRAFFAM WINK 5.00 X 0 0 0 LISA KAYE 2.00 X 0 0 0 IAN KERNER 2.00 X 0 0 0 INEZ VAN LAMSWEERDE 2.00 X 0 0 0 JENNIFER ARDIZZONE-WEST 40.00 X 188406 0 13866 HARVEY WEISSMAN 40.00 X 53798 0 1596 JOSEPH BURNEY 40.00 X 61416 0 0 303620 0 15462 1 0 1 0 YORKE CONSTRUCTION 140 WEST 31ST ST NEW YORK NY 10001 CONSTRUCTION 5391151 JSM ASSOCIATES 1325 AVE OF THE AMERICAS NEW YORK NY 10019 BUILDING MANAGEMENT 125427 2 140405 167787 308192 TUITION & FEES 611600 3771387 3771387 3771387 209 209 22057 87692 -65635 -65635 -48150 -17485 1217 0 1217 1217 1217 101176 140405 101176 0 1840 0 1840 1840 OTHER INCOME 900099 78278 78278 78278 4095488 3851505 -48150 -16059 521204 196345 234424 90435 2323573 1847726 311894 163953 35074 23149 8067 3858 225495 164542 41134 19819 223766 161181 42252 20333 45700 32918 8629 4153 27040 2112 21688 3240 35223 35223 196711 137320 51776 7615 35556 28860 5875 821 110115 54949 48301 6865 131417 92247 26444 12726 24188 16457 5502 2229 872634 614248 174440 83946 464760 326979 93018 44763 137578 99099 25978 12501 BAD DEBT EXPENSE 126072 32185 93887 CLASSROOM SUPPLIES 121235 121235 FACILITY 96664 69628 18252 8784 REPAIRS AND MAINTENANCE 44978 32398 8493 4087 119910 58313 44309 17288 5918893 4111891 1205699 601303 1380879 714640 108436 481198 190866 9880 37337 33146 117448 23594895 583706 23020428 23011189 24925531 24179916 2555479 459493 2932148 3222125 18943218 21826517 5000 5500 24435845 25513635 X -173138 -1600840 662824 267121 489686 -1333719 24925531 24179916 -1823405 0 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5387138 5387138 17853806 454065 17399741 353951 129641 224310 23011189 0 DUE TO AFFILIATE 5500 5500 4095488 5918893 -1823405 -1823405 4287886 104706 87692 192398 4095488 0 4095488 6111291 104706 87692 192398 5918893 0 5918893 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES". ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. UNDER ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD. ALL RELATED INTEREST AND PENALTIES WOULD BE EXPENSED AS INCURRED. TAX YEARS ENDED AUGUST 31, 2010 AND FORWARD ARE SUBJECT TO EXAMINATION BY VARIOUS TAX AUTHORITIES. THE SCHOOL HAS EVALUATED ITS TAX POSITION FOR THE YEAR ENDED AUGUST 31, 2012, AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF RENTAL EXPENSES RELATED TO UNRELATED BUSINESS INCOME 87,692. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF RENTAL EXPENSES RELATED TO UNRELATED BUSINESS INCOME 87,692. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE BLUE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY WAS PUBLISHED IN THE NY LAW JOURNAL IN 2010. SPRING FLING 241581 140405 101176 101176 241581 140405 101176 101176 101176 0 1 X X X 0 0 0 0 0 0 0 0 0 JENNIFER ARDIZZONE-WEST 188406 0 0 0 0 0 6823 0 7043 0 202272 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP - BOARD CHAIR - RENEE ROLLERI AND VICE CHAIR - MATTHEW GOLDMAN ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT FOR THE USE OF INTELLECTUAL PROPERTY AND FOR CERTAIN ADMINISTRATIVE SERVICES (SUCH AS BOOKKEEPING, HUMAN RESOURCES, INFORMATION TECHNOLOGY, AND FACILITIES SUPPORT) WITH BLUE MAN PRODUCTIONS, LLC. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE SCHOOL'S POLICY IS TO PRESENT THE FORM 990 TO ITS BOARD OF TRUSTEES INCLUDING ALL REQUIRED SUPPLEMENTAL SCHEDULES. EACH MEMBER OF THE BOARD OF TRUSTEES WILL RECEIVE A COPY OF THE FORM 990 PRIOR TO THE SUBMISSION OF THE FORM TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE SCHOOL OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE SCHOOL'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FURTHER, WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR IN ARTICLE VII, THE SCHOOL MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL AND THE EXECUTIVE DIRECTOR'S SALARIES ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES VARIOUS OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. BLUE MAN PRODUCTIONS LLC 599 BROADWAY - 6TH FLOOR NEW YORK NY 10003 133717631 ADMINISTRATIVE SERVICES NY N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 BLUE MAN PRODUCTIONS LLC L 45700 FAIR MARKET VALUE