2013-05-10T07:34:36-05:00 2012-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2011-07-01 131635286 THE SPENCE SCHOOL % ELYSE WATERHOUSE SPEN 6469436822 22 EAST 91ST STREET NEW YORK NY 10128 ELYSE WATERHOUSE 6469436822 2013-05-15 true JULIE FLOCH 2129498700 2011 2016-02-24 21:20:13Z ELLANOR BRIZENDINE 22 EAST 91ST STREET NEW YORK NY 10128 79471720 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. 25 24 362 114 37012 54561525 17628251 25838254 27289070 18313772 -2333618 17963 81555 98731514 42665258 3664895 3917530 0 0 20461088 21435701 120750 160500 2413373 10593476 11672656 34840209 37186387 63891305 5478871 252919573 254254327 21515542 22365807 231404031 231888520 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 30208116 3917530 27289070 THE SPENCE SCHOOL IS AN INDEPENDENT, COLLEGE PREPARATORY DAY SCHOOL FOR GIRLS IN GRADES KINDERGARTEN THROUGH 12. 30208116 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 false true 67 0 true 362 true true true true CJ VI false false false false false false false false X 25 24 false false false false false false false true true false false true true true true true true true true false X ELYSE WATERHOUSE 6469436822 22 EAST 91ST STREET NEW YORK NY 10128 X GREGG POLLE 10.0 X X 0 0 0 BENTE SVENSEN FRANTZ 2.0 X X 0 0 0 LINDA N FREEMAN 2.0 X X 0 0 0 FRANKLIN SPEYER 2.0 X X 0 0 0 LAURIE GORDON MANDELBAUM 2.0 X X 0 0 0 HILARY CORMAN 2.0 X 0 0 0 LAURA KESWANI 2.0 X 0 0 0 MAIKEN BAIRD 2.0 X 0 0 0 SLOAN LINDEMANN BARNETT 2.0 X 0 0 0 GABRIELA P BARON 2.0 X 0 0 0 DIANA BESAS BUSTAMANTE 2.0 X 0 0 0 NORM CHAMP 2.0 X 0 0 0 EVAN A DAVIS 2.0 X 0 0 0 CELIA M DIVINO 2.0 X 0 0 0 CRISTINA GARCIA-COLEMAN 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 NUTTALL 2.0 X 0 0 0 RICHARD OLCOTT 2.0 X 0 0 0 JOHN A PAULSON 2.0 X 0 0 0 BETSY PITTS 2.0 X 0 0 0 LYON POLK III 2.0 X 0 0 0 RAVI P YADAV 2.0 X 0 0 0 ELLANOR N BRIZENDINE 40.0 X 481706 0 46326 KATHY JONES 40.0 X 144831 0 19764 ELYSE WATERHOUSE 40.0 X 102248 0 15221 ELIZABETH CAUSEY 40.0 X 183915 0 23916 KAREN SULLIVAN 40.0 X 183115 0 24714 MICHELE KRAUTHAMER 40.0 X 158850 0 22085 CAROLYN CHALIFF 40.0 X 197705 0 25656 DOUG BROPHY 40.0 X 201900 0 25445 CHRISTOPHER YORK 40.0 X 195552 0 25903 GORDON JENSEN 40.0 X 174090 0 14286 SUSAN PARKER 40.0 X 136671 0 24728 2160583 0 268044 48 false true false FRIEDMAN AND GOTBAUM LLP 568 BROADWAY NEW YORK NY 10012 LEGAL SERVICES 270297 SCHULTE ROTH ZABEL LLP 919 THIRD AVENUE NEW YORK NY 10022 LEGAL SERVICES 246368 2 101344 17526907 991423 17628251 TUITION 611710 26425667 26425667 AFTER SCHOOL PRGM 611710 492202 492202 MUSIC PROGRAM FEES 611710 240045 240045 STUDENT FEES 611710 131156 131156 27289070 646915 646915 0 0 81555 81555 81555 81555 33825929 36806462 -2980533 -2980533 -44543 -2935990 0 0 0 0 42665258 27289070 37012 -2289075 0 3917530 3917530 0 0 1439135 1164349 274786 0 15641724 14318245 533650 789829 1046070 965423 30237 50410 2056278 1884904 79211 92163 1252494 1143186 54424 54884 0 206251 206251 77894 77894 0 160500 160500 234971 234971 234442 234442 225676 225676 3443501 2234977 1030776 177748 302357 167363 134994 0 1303180 1042544 260636 8667 8667 0 51443 51443 747552 747552 0 2821716 2257373 564343 182228 145782 36446 FOOD SERVICE 439967 439967 BAD DEBTS 655951 55618 600333 AFTERSCHOOL PROGRAM 475030 475030 CAMPAIGN EXPENSES 261830 261830 37186387 30208116 4564898 2413373 600 600 13190920 10724264 41437229 35267703 374135 356596 138711 123677 0 0 36383 25165 0 0 695194 986046 176510003 27343732 107770103 149166271 50025822 26570174 38980925 30793021 0 0 0 0 269551 240810 252919573 254254327 3539945 4429981 0 0 3668490 3979528 14307107 13956298 0 0 0 0 0 0 0 0 0 0 21515542 22365807 X 125452047 139821672 61256828 46289601 44695156 45777247 231404031 231888520 252919573 254254327 X 5478871 -4994382 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 90548045 1082091 -7765752 27534000 56330384 72670600 11260579 10389866 3773000 90548045 66875993 4646082 4919525 3771000 72670600 85948451 633337 -3925795 15780000 66875993 0.00800 0.81000 0.18200 false false 30693288 30693288 116095498 24651552 91443946 29721217 2692180 27029037 149166271 ALTERNATIVE INVESTMENTS 30793021 F 30793021 0 0 42665258 37186387 5478871 -4994382 -4994382 484489 33436820 -4994382 -4994382 38431202 234971 3999085 4234056 42665258 32952331 32952331 234971 3999085 4234056 37186387 PART 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 THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CONDIFICATION ("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. PARTS XII 4B AND XIII LINE 4B FINANCIAL AID 3,917,530 BUILDING USE FEE 81,555 TOTAL 3,999,085 BOTH ITEMS SHOWN 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 IN CONNECTION WITH TAKING DAILY ATTENDANCE. Central America and the Caribbean Investments 10485984 10485984 10485984 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 X true COMMUNITY COUNSELING SERVICE CO L PlANNING CAMPAIGN false 0 160500 0 0 160500 0 NY true FINANCIAL AID PROVIDED TO STUDENTS 134 3917530 FAIR MARKET VALUE TUITION REDUCTION GRANTS AND OTHER ASSISTANCE PART I, LINE 2 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 481706 0 0 0 0 0 37816 0 8510 0 528032 0 0 0 KATHY JONES 144831 0 0 0 0 0 12681 0 7083 0 164595 0 0 0 ELIZABETH CAUSEY 183915 0 0 0 0 0 15406 0 8510 0 207831 0 0 0 KAREN SULLIVAN 183115 0 0 0 0 0 16204 0 8510 0 207829 0 0 0 MICHELE KRAUTHAMER 158850 0 0 0 0 0 12021 0 10064 0 180935 0 0 0 CAROLYN CHALIFF 197705 0 0 0 0 0 17146 0 8510 0 223361 0 0 0 DOUG BROPHY 201900 0 0 0 0 0 16906 0 8539 0 227345 0 0 0 CHRISTOPHER YORK 195552 0 0 0 0 0 17364 0 8539 0 221455 0 0 0 GORDON JENSEN 174090 0 0 0 0 0 13964 0 322 0 188376 0 0 0 SUSAN PARKER 136671 0 0 0 0 0 12286 0 12442 0 161399 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 housekeeping services at the Head of School's home. ELLANOR BRIZENDINE HOUSING LOAN X 150000 123677 false true true 123677 JOHN PAULSON BOARD MEMBER 162533 INVESTMENT FEES false X 41 991423 FV false true false FORM 8868 APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS ELECTRONICALLY FILED. FORM 990, PART VI SECTION B, LINE 11A 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 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI LINE 5 OTHER CHANGES IN NET ASSETS IS DUE TO UNREALIZED LOSSES IN INVESTMENTS.