BOSTON GRADUATE SCHOOL OF PSYCHOANALYSIS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOSTON GRADUATE SCHOOL OF PSYCHOANALYSIS INC (EIN 23-7410494)
Tax period
2024-08-01 to 2025-07-31
Filed
2026-02-24
IRS object ID
202630559349301953
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-02-24T15:07:00-06:00ReturnTs
Tax Period End2025-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042694095PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LITMANGERSON ASSOCIATES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 WEST CUMMINGS PARK SUITE 5650AddressLine1Txt
CityWOBURNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237410494EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOSTON GRADUATE SCHOOL OF PSYCHOANALYSISBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBOSTBusinessNameControlTxt
Phone6172770021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11581 BEACON STREETAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02446ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAROL PANETTAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6172770021PhoneNum
Signature2026-02-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT F HART JRPreparerPersonNm
PTINP00937795PTIN
Phone7815694700PhoneNum
Preparation2026-02-20PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAROL PANETTAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11581 BEACON STREETAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02446ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,072,765GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BGSP.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1973FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE PSYCHOANALYTIC EDUCATION AND TRAINING TO A DIVERSE COMMUNITY OF STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee77TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$540,000PYContributionsGrantsAmt
CY Contributions Grants$207,069CYContributionsGrantsAmt
PY Program Service Revenue$2,065,806PYProgramServiceRevenueAmt
CY Program Service Revenue$2,012,051CYProgramServiceRevenueAmt
PY Investment Income$95,168PYInvestmentIncomeAmt
CY Investment Income$147,045CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,700,974PYTotalRevenueAmt
CY Total Revenue$2,366,165CYTotalRevenueAmt
PY Grants And Similar Paid$83,609PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,302,872PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,503,101CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$7,881PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$11,397CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$96,460CYTotalFundraisingExpenseAmt
PY Other Expenses$783,756PYOtherExpensesAmt
CY Other Expenses$1,042,954CYOtherExpensesAmt
PY Total Expenses$2,178,118PYTotalExpensesAmt
CY Total Expenses$2,557,452CYTotalExpensesAmt
PY Revenues Less Expenses$522,856PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$191,287CYRevenuesLessExpensesAmt
Total Assets BOY$4,842,385TotalAssetsBOYAmt
Total Assets EOY$4,682,087TotalAssetsEOYAmt
Total Liabilities BOY$1,029,025TotalLiabilitiesBOYAmt
Total Liabilities EOY$980,549TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,813,360NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,701,538NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBGSP IS COMMITTED TO ADDRESSING THE MOST DIFFICULT MENTAL HEALTH CHALLENGES. UNIQUELY, THE SCHOOL TRAINS ITS GRADUATE STUDENTS TO USE DEEPLY EFFECTIVE THERAPEUTIC TECHNIQUES, ENABLING THEM TO WORK WITH A WIDE RANGE OF MENTAL HEALTH ISSUES IN THE COMMUNITY AND IN THEIR PRIVATE PRACTICES. THE THERAPY CENTER, AN INTEGRAL PART OF BGSP, OFFERS THERAPY TO PEOPLE OF ALL AGES, INCLUDING COUPLES AND FAMILIES, IN AN INCLUSIVE CLINICAL SETTING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,959,109ExpenseAmt
Revenue$2,012,051RevenueAmt
DescBGSP OFFERED GRADUATE EDUCATION TO 97 MASTER'S STUDENTS AND 85 DOCTORAL STUDENTS IN MENTAL HEALTH COUNSELING, PSYCHOANALYSIS, AND RELATED FIELDS. OF THESE STUDENTS, 79 PARTICIPATED IN COMMUNITY PROGRAMS OFFERING COUNSELING AND PSYCHOTHERAPY IN A RANGE OF COMMUNITY-BASED SETTINGS, INCLUDING BGSP'S THERAPY CENTER. THE THERAPY CENTER PROVIDED INCOME-SENSITIVE PSYCHOTHERAPY TO CLOSE TO 200 PATIENTS THIS FISCAL YEAR, INCLUDING PATIENTS USING TELEHEALTH.Desc
Total Program Service Expenses$1,959,109TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee77EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAROL PANETTABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6172773915PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11581 BEACON STREETAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP024464602ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CAROL PANETTA
PRESIDENT40.00Yes (X)Yes (X)$121,554$0$0
MIMI CROWELL
BOARD MEMBER2.00Yes (X)$0$0$0
VICKI SEMEL
BOARD MEMBER2.00Yes (X)$0$0$0
ALAN LUCAS
CHAIR2.00Yes (X)Yes (X)$0$0$0
DAVID FOGEL
TREASURER2.00Yes (X)Yes (X)$0$0$0
JOYCELIN FREDKIN
BOARD MEMBER2.00Yes (X)$0$0$0
EMILY KRETCHMER
SECRETARY2.00Yes (X)Yes (X)$0$0$0
KAREN BOTTAR
BOARD MEMBER2.00Yes (X)$0$0$0
DEBORAH L SMITH
BOARD MEMBER2.00Yes (X)$0$0$0
CARMELA CAPLAIN
BOARD MEMBER2.00Yes (X)$0$0$0
CHRIS BIERBRIER
BOARD MEMBER2.00Yes (X)$0$0$0
ROBERT STOLZBERG
BOARD MEMBER2.00Yes (X)$0$0$0
KURT KRUGER
BOARD MEMBER2.00Yes (X)$0$0$0
JANE C SNYDER
PROVOST20.00Yes (X)$58,175$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$179,729TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THE ACADEMY OF CLINICAL AND APPLIED PSYC
301 SOUTH LIVINGSTON AVE 2ND FLLIVINGSTONNJ07039CAMPUS MANAGEMENT$120,647
TEAM LOGIC
12 TOWER OFFICER PARKWOBURNMA01801INFORMATION TECHNOLOGY$105,897
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$207,069AllOtherContributionsAmt
Total Contributions$207,069TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND REGISTRATION FEES611310$1,995,005$1,995,005
MANAGEMENT FEE INCOME611430$17,046$17,046
FieldValueIRS element (for citing)
Total Program Service Revenue$2,012,051TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$91,120TotalRevenueColumnAmt
Exclusion$91,120ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,762,525SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,706,600SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$55,925SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,925TotalRevenueColumnAmt
Exclusion$55,925ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,366,165TotalRevenueColumnAmt
Related Or Exempt Func Income$2,012,051RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$147,045ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$257,934TotalAmt
Program Services$137,330ProgramServicesAmt
Management And General$95,129ManagementAndGeneralAmt
Fundraising$25,475FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,064,065TotalAmt
Program Services$927,488ProgramServicesAmt
Management And General$96,572ManagementAndGeneralAmt
Fundraising$40,005FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$77,283TotalAmt
Program Services$30,482ProgramServicesAmt
Management And General$41,034ManagementAndGeneralAmt
Fundraising$5,767FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$103,819TotalAmt
Program Services$85,922ProgramServicesAmt
Management And General$13,009ManagementAndGeneralAmt
Fundraising$4,888FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$180,647TotalAmt
Program Services$180,647ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$79,843TotalAmt
Management And General$79,843ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,551TotalAmt
Management And General$44,551ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$11,397TotalAmt
Fundraising$11,397FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$22,695TotalAmt
Management And General$22,695ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$67,904TotalAmt
Program Services$48,238ProgramServicesAmt
Management And General$19,666ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$82,296TotalAmt
Program Services$82,296ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,858TotalAmt
Program Services$10,858ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$112,376TotalAmt
Program Services$82,849ProgramServicesAmt
Management And General$29,527ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$103,061TotalAmt
Program Services$91,851ProgramServicesAmt
Management And General$11,210ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$25,378TotalAmt
Management And General$25,378ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,511TotalAmt
Program Services$42,690ProgramServicesAmt
Management And General$5,821ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$44,117TotalAmt
Program Services$40,089ProgramServicesAmt
Management And General$4,028ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
STUDENT SERVICES$50,047$50,047
MISCELLANEOUS$36,862$22,973$4,961$8,928
CREDIT LOSSES$33,136$29,160$3,976
ENROLLMENT MANAGEMENT$27,399$27,399

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$73,273TotalAmt
Program Services$68,790ProgramServicesAmt
Management And General$4,483ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,557,452TotalAmt
Program Services$1,959,109ProgramServicesAmt
Management And General$501,883ManagementAndGeneralAmt
Fundraising$96,460FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$325,048BOYAmt
EOY$137,820EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$266,267BOYAmt
EOY$278,519EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$385,885BOYAmt
EOY$230,072EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$66,853BOYAmt
EOY$80,799EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$54,454BOYAmt
EOY$81,604EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,093,558LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,352,097LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$778,028BOYAmt
EOY$741,461EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,965,850BOYAmt
EOY$3,131,812EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,842,385BOYAmt
EOY$4,682,087EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$236,118BOYAmt
EOY$230,183EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$369,601BOYAmt
EOY$371,341EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$423,306BOYAmt
EOY$379,025EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,029,025BOYAmt
EOY$980,549EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,371,275BOYAmt
EOY$3,450,266EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$442,085BOYAmt
EOY$251,272EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,813,360BOYAmt
EOY$3,701,538EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,842,385BOYAmt
EOY$4,682,087EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$191,287ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$79,465NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,965,850BeginningYearBalanceAmt
Investment Earnings Or Losses$201,726InvestmentEarningsOrLossesAmt
Other Expenditures$398,730OtherExpendituresAmt
End Year Balance$2,768,846EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,820,698BeginningYearBalanceAmt
Investment Earnings Or Losses$324,005InvestmentEarningsOrLossesAmt
Other Expenditures$178,853OtherExpendituresAmt
End Year Balance$2,965,850EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,673,277BeginningYearBalanceAmt
Contributions$3,631ContributionsAmt
Investment Earnings Or Losses$143,790InvestmentEarningsOrLossesAmt
End Year Balance$2,820,698EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,190,411BeginningYearBalanceAmt
Contributions$644,876ContributionsAmt
Investment Earnings Or Losses-$162,010InvestmentEarningsOrLossesAmt
End Year Balance$2,673,277EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,271,727BeginningYearBalanceAmt
Contributions$50,278ContributionsAmt
Investment Earnings Or Losses$36,102InvestmentEarningsOrLossesAmt
Other Expenditures$167,696OtherExpendituresAmt
End Year Balance$2,190,411EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$400,000OtherCostOrOtherBasisAmt
Book Value$400,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,678,020OtherCostOrOtherBasisAmt
Depreciation$1,343,191DepreciationAmt
Book Value$334,829BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,538OtherCostOrOtherBasisAmt
Depreciation$8,906DepreciationAmt
Book Value$6,632BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$741,461TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION ACCOUNTS FOR THE UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FASB ASC TOPIC NO. 740, INCOME TAXES (ASC 740), WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. WHEN NECESSARY, THE ORGANIZATION ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS PART OF ITS PROVISION FOR INCOME TAXES. THE ORGANIZATION DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS ARISING FROM TAX POSITIONS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT 12 MONTHS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3A STATEMENT OF NONDISCRIMINATION IS PRINTED IN EACH BULLETIN THAT IS PRODUCED BY THE SCHOOL. THIS BULLETIN INCLUDES AN APPLICATION FOR ADMISSION. THE STATEMENT IS ALSO PUBLISHED ON THE SCHOOL'S WEBSITE.
SCHEDULE E, PART I, LINE 6THIS ORGANIZATION RECEIVES UNSUBSIDIZED DIRECT EDUCATION LOANS ON BEHALF OF SOME STUDENTS.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonPAULA BERMANPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionFAMILY MEMBER OF TRUSTEERelationshipDescriptionTxt
Transaction$52,697TransactionAmt
TransactionCOMPENSATED AS EMPLOYEE OF THE ORGANIZATIONTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF TRUSTEES REVIEWS THE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CMEMBERS OF THE BOARD PROVIDE AN ANNUAL DISCLOSURE OF ANY CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD PERFORMS AN ANNUAL REVIEW OF THE PRESIDENT'S COMPENSATION USING COMPARISONS TO OTHER NON-PROFIT GRADUATE SCHOOLS AND ORGANIZATIONS AND A REVIEW OF EMPLOYEE PERFORMANCE. THE BOARD OF TRUSTEES PERFORMS AN ANNUAL REVIEW OF OTHER KEY EMPLOYEES' COMPENSATION BY COMPARISON WITH OTHER ORGANIZATIONS AND PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENT ARE MADE AVAILABLE UPONG REQUEST.
FORM 990 SCHEDULE OTHE FOLLOWING INFORMATION IS PROVIDED FOR INFORMATIONAL PURPOSES ONLY AND DOES NOT RELATE TO A SPECIFIC LINE ITEM ON FORM 990: NEW YORK GRADUATE SCHOOL OF PSYCHOANALYSIS, INC. WAS DECONSOLIDATED FROM BOSTON GRADUATE SCHOOL OF PSYCHOANALYSIS, INC., THE PARENT ORGANIZATION EFFECTIVE 10/31/24 AND HAD NO MATERIAL ACTIVITY FOR THE REMAINDER OF THE YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NEW YORK GRADUATE SCHOOL OF PSYCHOANALYSISBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line116 WEST 10TH STAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10011ZIPCd
FieldValueIRS element (for citing)
EIN202280759EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BOSTON GRADUATE SCHOOL OF PSYCHOANALYSISBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NEW YORK GRADUATE SCHOOL OF PSYCHOANALYSIS
Q$17,046BOOK
NEW YORK GRADUATE SCHOOL OF PSYCHOANALYSIS
S$129,143BOOK

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, PART V, LINE 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PREVIOUSLY OPERATED ITS WHOLLY CONTROLLED SUBSIDIARY, NEW YORK GRADUATE SCHOOL OF PSYCHOANALYSIS (NYGSP), IN NEW YORK TO MEET STATE REQUIREMENTS FOR OFFERING ACADEMIC PROGRAMS. NYGSP WAS INCORPORATED IN 2005 UNDER THE LAWS OF THE STATE OF NEW YORK AS A NONPROFIT ORGANIZATION EXEMPT UNDER SECTION 501(C)(3). NYGSP OFFERED A MASTER'S DEGREE IN PSYCHOANALYSIS ACCREDITED BY THE NEW ENGLAND COMMISSION OF HIGHER EDUCATION. IN OCTOBER 2024, THE NEW YORK STATE DEPARTMENT OF EDUCATION BOARD OF REGENTS APPROVED THE ORGANIZATION TO OPERATE ITS NEW YORK PROGRAMS DIRECTLY THROUGH THE ORGANIZATION, INSTEAD OF THROUGH NYGSP. FOLLOWING THIS APPROVAL, ON OCTOBER 31, 2024 THE ORGANIZATION'S BOARD OF TRUSTEES AUTHORIZED THE CESSATION OF NYGP'S OPERATIONS AND THE TRANSFER OF ALL NYGSP ASSETS AND LIABILITIES TO THE ORGANIZATION. THIS TRANSFER WAS COMPLETED DURING THE YEAR ENDED JULY 31, 2025. IN CONNECTION WITH THESE ACTIONS, THE ORGANIZATION DETERMINED THAT IT NO LONGER HELD A CONTROLLING FINANCIAL INTEREST IN NYGSP AND THEREFORE DECONSOLIDATED NYGSP DURING THE FISCAL YEAR IN ACCORDANCE WITH U.S. GAAP ON OCTOBER 31, 2024.ExplanationTxt

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