2013-05-15T11:01:56-05:00 2012-06-30 LAMBRIDES LAMOSTAYLOR LLP 81 LARKFIELD RD EAST NORTHPORT NY 11731 990 2011-07-01 010880911 ROSS INSTITUTE ROSS 6319075102 18 GOODFRIEND DRIVE EAST HAMPTON NY 11937 ANDREW J ROBBINS 6319075102 2013-05-15 true LESLIE NIESKENS 6317544242 2013-05-15 2011 2016-02-24 21:20:13Z THE ROSS SCHOOL COURTNEY S ROSS 18 GOODFRIEND DRIVE EAST HAMPTON NY 11937 30676392 false X WWW.ROSS.ORG X 1993 NY OUR MISSION IS TO CHANGE THE WAY EDUCATION MEETS THE FUTURE; TO FOSTER INTERDISCIPLINARY, INTEGRATED THINKING AND INNOVATIVE LEADERSHIP; TO ENGAGE FULLY IN THE GLOBAL COMMUNITY; AND TO FACILITATE LIFELONG LEARNING. 8 6 501 225 -92862 -164077 7607213 6682728 20614648 23442539 1549 1120 83338 166467 28306748 30292854 4468823 3094176 0 13945361 15444970 0 995106 16059569 16419732 34473753 34958878 -6167005 -4666024 98130739 96654837 46498236 49688358 51632503 46966479 X OUR MISSION IS TO CHANGE THE WAY EDUCATION MEETS THE FUTURE; TO FOSTER INTERDISCIPLINARY, INTEGRATED THINKING AND INNOVATIVE LEADERSHIP; 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INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 EACH FISCAL YEAR, THE INSTITUTE IS AUTHORIZED TO EXPEND FROM THE SCHOLARSHIP FUND (ENDOWMENT) AN AMOUNT EQUAL TO FOUR AND ONE-HALF PERCENT OF THE PRINCIPAL OF THE ENDOWMENT AS OF THE FIRST BUSINESS DAY OF SUCH YEAR, OR SUCH OTHER AMOUNT AS SHALL BE MUTUALLY AGREED UPON BY THE DONOR OR THE DONOR'S DESIGNATED REPRESENTATIVES AND THE ROSS SCHOOL. THE ENDOWMENT PAYOUT SHALL BE PAID FIRST FROM THE INCOME OF THE ENDOWMENT AND, IF AND TO THE EXTENT THAT SUCH INCOME IS INSUFFICIENT, FROM THE PRINCIPAL OF THE ENDOWMENT. IF THE INCOME OF THE ENDOWMENT IN ANY FISCAL YEAR EXCEEDS THE AUTHORIZED PAYOUT AMOUNT FOR SUCH YEAR, THE EXCESS WILL BE ADDED TO PRINCIPAL AT THE END OF SUCH FISCAL YEAR. THE ENDOWMENT PAYOUT FOR EACH FISCAL YEAR SHALL BE USED TO AWARD SCHOLARSHIPS TO HELP SUPPORT THE TUITION FOR ONE OR MORE STUDENTS AT THE INSTITUTE ENTERING THE NINTH GRADE WHO HAVE EXHIBITED A DEEP INTEREST IN OR ENJOYMENT OF THE ARTS AND/OR SCIENCES, ESPECIALLY THE ENVIRONMENTAL SCIENCES, AND WHO ARE ELIGIBLE ON A NEEDS BASIS FOR FINANCIAL AID AT THE INSTITUTE. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE INSTITUTE AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE INSTITUTE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE INSTITUTE, AND HAS CONCLUDED THAT, AS OF JUNE 30, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 FINANCIAL AID -3,032,388 RENTAL EXPENSE 207,193 RENTAL EXPENSE -207,193 FINANCIAL AID 3,032,388 BOOK / TAX DEPRECIATION DIFFERENCE 25,721 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FINANCIAL AID -3,032,388 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B RENTAL EXPENSE -207,193 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D RENTAL EXPENSE 207,193 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B FINANCIAL AID 3,032,388 BOOK / TAX DEPRECIATION DIFFERENCE 25,721 true true true true true true true false false false false false false false false false false true ADDITIONAL INFORMATION SCHEDULE E ROSS INSTITUTE FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ITS PROGRAMS THE INSTITUTES PROMOTIONAL ACTIVITIES FOR ITS PROGRAMS ARE DESIGNED TO INFORM ALL RACIAL SEGMENTS IN THE GENERAL COMMUNITIES WITHIN THE AREA OF THE AVAILABILITY OF THE INSTITUTE A CLAUSE IS INCLUDED IN THE ADMISSIONS CATALOG AND ON ITS WEBSITE THE INSTITUTE ALSO PLACED MEDIA ADVERTISEMENTS IN MARCH 2012 THAT INCLUDED THE NONDISCRIMINATION POLICY CLUB STARLIGHT 916458 884958 31500 22270 33305 59500 42985 GOLF OUTING 55836 38586 17250 12075 6210 972294 923544 48750 34345 39515 59500 42985 176345 -127595 true ROSS GLOBAL ACADEMY 52 CHAMBERS STREET NEW YORK NY 10007 204462539 3 54288 FMV IN-KIND SERVICE CLOSING DOWN 1 SCHOLARSHIPS 233 3032388 FMV SCHOLARSHIPS PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 ROSS INSTITUTE REVIEWS ALL EXPENDITURES FOR WHICH ITS GRANTS AND SCHOLARSHIPS ARE INTENDED TO PAY. X X X X X false false false false false false false false false JENNIFER CHIDSEY 211160 10000 1171 222331 MICHELE CLAEYS 171060 14176 8553 86366 280155 DIANA ACETI 138876 6518 5475 150869 WILLIAM O'HEARN 121016 6138 26668 153822 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III WILLIAM O'HEARN'S (HEAD OF MIDDLE SCHOOL) WIFE IS ALSO AN EMPLOYEE OF THE SCHOOL AND WAS PROVIDED NON-TAXABLE HOUSING IN HER CAPACITY AS A HOUSE PARENT FOR BOARDING STUDENTS. MICHELE CLAEYS (HEAD OF SCHOOL) AND WILLIAM O'HEARN (HEAD OF MIDDLE SCHOOL) WERE PROVIDED FACULTY TUITION REMISSION VALUED AT 55,800 AND 25,920 RESPECTIVELY. COURTNEY S ROSS OPERATING LINE OF CREDIT X 18206070 18206070 false true true COURTNEY S ROSS PAYABLE TO PRESIDENT X 243764 243764 false false false COURTNEY S ROSS CODYNIC PAYABLE TO CORP OWNED BY PRESIDENT X 138998 138998 false false false 18588832 55800 TUITION REMIS. X 1 2500000 APPRAISED VALUE X AUCTION ITEMS 95 100959 COST OR SELLING PRICE 1 false false false SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II THE ROSS INSTITUTE IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B OF SCHEDULE M, PART I. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D DEVELOPMENT AND UTILIZATION OF TECHNOLOGY FOR EDUCATION IN AN EDUCATIONAL ENVIRONMENT. RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 COURTNEY SALE ROSS NICOLE ROSS PRESIDENT TRUSTEE FAMILY RELATIONSHIP ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A PRELIMINARY DRAFT OF THE ORGANIZATION'S FORM 990, INCLUDING ALL REQUIRED SCHEDULES WERE PROVIDED TO MANAGEMENT. MANAGEMENT REVIEWED THE DRAFT FORM 990, CONSULTED WITH THE ORGANIZATION'S ACCOUNTANTS, TAX RETURN PREPARERS, AND TAX COUNSEL, AND TOOK ALL OTHER MEASURES NECESSARY AND APPROPRIATE TO ENSURE THAT THE FINAL VERSION OF THE FORM 990 IS COMPLETE AND ACCURATE TO THE BEST OF THEIR KNOWLEDGE. THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES THEN REVIEWED AND APPROVED THE FINAL VERSION OF THE FORM 990 IN CONSULTATION WITH MANAGEMENT, THE ORGANIZATION'S ACCOUNTANTS, TAX RETURN PREPARERS AND TAX COUNSEL PRIOR TO FILING. A COPY OF THE FINAL VERSION OF THE FORM 990, INCLUDING ALL REQUIRED SCHEDULES, WAS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION FOLLOWS PROCEDURES TO DETERMINE THE NAMES OF ANY PERSONS WHO MIGHT HAVE A FINANCIAL INTEREST OR POSSIBLE CONFLICT OF INTEREST IN ANY TRANSACTION THAT IS AUTHORIZED. OTHER THAN RELATED PARTY ITEMS DISCLOSED IN THIS FORM 990, THERE WERE NO CONFLICTS OF INTEREST. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES APPROVES THE CHIEF OPERATING OFFICER'S AND HEAD OF SCHOOL'S COMPENSATION BY PERFORMING AN ANALYSIS AND UTILIZING APPROPRIATE DATA AS TO THE COMPARABILITY OF THE COMPENSATION. THE EXECUTIVE COMMITTEE IS REQUIRED TO ADEQUATELY DOCUMENT THE BASIS FOR ITS DETERMINATIONS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES APPROVES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES BY PERFORMING AN ANALYSIS AND UTILIZING APPROPRIATE DATA AS TO THE COMPARABILITY OF THE COMPENSATION. THE EXECUTIVE COMMITTEE IS REQUIRED TO ADEQUATELY DOCUMENT THE BASIS FOR ITS DETERMINATIONS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. STIFTELSEN ROSS INSTITUTE SWEDEN C/O THE ROSS INSTITUTE 560 BROADWAY STE 301 NEW YORK NY 10012 EDUCATION SW N/A NA false false false false false false false false false false false false false false false false false false false ADDITIONAL INFORMATION SCHEDULE R SCHEDULE R PART II RELATED TAXEXEMPT ORGANIZATIONS THE ROSS INSTITUTES RELATIONSHIP TO STIFTELSEN ROSS INSTITUTE SWEDEN ARISES FROM THE ABILITY OF THE ROSS INSTITUTE TO APPOINT AND REMOVE ALL BOARD MEMBERS OF STIFTELSEN ROSS INSTITUTE SWEDEN