2026-04-08T13:24:30-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-07-01 060646661 THE FREDERICK GUNN SCHOOL INC FRED 8608687334 99 GREEN HILL ROAD WASHINGTON CT 06793 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 8608687334 2026-04-03 1 0 LAURA J KENNEY P00202198 6177170831 2026-04-03 2024 2025-03-06 01:10:19Z EMILY GUM 99 GREEN HILL ROAD WASHINGTON CT 06793 39867812 0 X WWW.FREDERICKGUNN.ORG X 1920 CT TO PROVIDE STUDENTS WITH A SECONDARY EDUCATION IN AN ATMOSPHERE CONDUCIVE TO LEARNING ANDSOCIAL INTERACTION WITH OTHERS. 26 25 164 60 -3673 0 8047091 9351512 23386004 24789871 910388 2119898 466315 442236 32809798 36703517 6229542 5912933 0 0 12383520 13118709 0 0 2395715 12209392 13053488 30822454 32085130 1987344 4618387 124526063 129160095 38874862 35651401 85651201 93508694 THE FREDERICK GUNN SCHOOL CULTIVATES INDEPENDENT CRITICAL THINKERS EMPOWERED TO BE A FORCE FOR GOOD. WE EDUCATE HIGHLANDERS TO BE AMBITIOUS CITIZENS WHO ARE ALWAYS LEARNING AND COURAGEOUS IN CHARACTER LIKE OUR FOUNDERS FREDERICK AND ABIGAIL GUNN. 0 0 24444949 5912933 25004954 THE PROGRAM SERVICE ACTIVITIES PROVIDED BY THE SCHOOL ARE THOSE ASSOCIATED WITH COLLEGE PREPARATORY INSTITUTIONS. THESE ACTIVITIES INCLUDE PROVIDING STUDENTS A SECONDARY EDUCATION, DORMITORY SERVICES AND A SCHOOL STORE. 24444949 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 63 0 1 164 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X CHRISTOPHER COWELL 8608687334 99 GREEN HILL RD WASHINGTON CT 06793 EMILY GUM TRUSTEE - HEAD OF SCHOOL 50.00 X X 392271 0 105274 PATRICK M DORTON BOARD CHAIR 1.00 X X 0 0 0 WANJI WALCOTT VICE CHAIR 1.00 X X 0 0 0 BETH GLYNN SECRETARY 1.00 X X 0 0 0 ASHLEIGH FERNANDEZ TREASURER 1.00 X X 0 0 0 STEPHEN BAIRD TRUSTEE 1.00 X 0 0 0 WILLIAM BARDEL TRUSTEE 1.00 X 0 0 0 ROBERT BELLINGER TRUSTEE 1.00 X 0 0 0 KEVIN BOGARDUS TRUSTEE 1.00 X 0 0 0 HUGH BURNS TRUSTEE 1.00 X 0 0 0 SARAH SCHEEL COOK TRUSTEE 1.00 X 0 0 0 JON C DEVEAUX TRUSTEE 1.00 X 0 0 0 NATALIE HOLME ELSBERG TRUSTEE (UNTIL 4/25) 1.00 X 0 0 0 ADAM GERRY TRUSTEE 1.00 X 0 0 0 SHERMAN HOTCHKISS TRUSTEE (UNTIL 4/25) 1.00 X 0 0 0 TIMOTHY JACKSON TRUSTEE 1.00 X 0 0 0 THOMAS R KING TRUSTEE 1.00 X 0 0 0 JONATHAN S LINEN TRUSTEE 1.00 X 0 0 0 MATT LUCEY TRUSTEE 1.00 X 0 0 0 DAMIEN MARSHALL TRUSTEE 1.00 X 0 0 0 PAUL MCMANUS TRUSTEE 1.00 X 0 0 0 BONNIE PENNELL TRUSTEE 1.00 X 0 0 0 MELISSA REMLEY TRUSTEE (UNTIL 6/25) 1.00 X 0 0 0 KRYSTALYNN SCHLEGEL TRUSTEE 1.00 X 0 0 0 OMAR SLOWE TRUSTEE 1.00 X 0 0 0 HOLLY SOVACA TRUSTEE 1.00 X 0 0 0 RICHARD N TAGER TRUSTEE 1.00 X 0 0 0 ROBERT M TIRSHWELL TRUSTEE 1.00 X 0 0 0 DANIEL TROIANO TRUSTEE (UNTIL 4/25) 1.00 X 0 0 0 REBECCA WEISBERG TRUSTEE 1.00 X 0 0 0 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 50.00 X 284630 0 51888 SEAN BROWN UNTIL 824 CHIEF ADVANCEMENT OFFICER 50.00 X 188848 0 42173 SUZANNE DAY DIRECTOR OF ADMISSIONS 50.00 X 154176 0 55252 DOUGLAS DAY CHIEF ENROLLMENT, MARKETING AND STRATEGY OFFICER 50.00 X 153753 0 522 ROBERT DALY DIRECTOR OF FACILITIES 50.00 X 132991 0 10088 SETH LOW ASSOCIATE HEAD OF SCHOOL 50.00 X 130203 0 185182 BRIAN DANIELS DIRECTOR OF TECHNOLOGY 50.00 X 127543 0 30335 1564415 0 480714 11 0 1 0 MERITAIN HEALTH PO BOX 223881 PITTSBURG PA 15250 HEALTH ADMINISTRATION SERVICES 553874 PREFERRED BUILDING MAINTENANCE 40 SOUTH END PLAZA NEW MILFORD CT 06776 CLEANING SERVICE 330350 SASAKI ASSOCIATES 110 CHAUNCY ST SUITE 200 BOSTON MA 02111 ARCHITECHURAL DESIGN SERVICES 239848 AGENCY SACKS 345 SEVENTH AVE NEW YORK NY 10001 CONTRACTING SERVICES 208780 ETHAN LABELLA ELITE CONTRACTING LLC 130 KINNEY HILL ROAD NEW PRESTON CT 06777 CONTRACTING SERVICES AND CARPENTRY 193428 9 X 1868007 7483505 623085 9351512 TUITION AND FEES 611110 24789871 24789871 24789871 740467 -12424 752891 114249 0 114249 114249 114249 4543726 3164295 1379431 1379431 8751 1370680 SUMMER PROGRAMS 611110 215083 215083 MISCELLANEOUS INCOME 611110 75741 75741 REFUNDS/REBATES 611110 37163 37163 327987 36703517 25004954 -3673 2350724 5912933 5912933 993067 180990 531208 280869 8643040 6077667 1703568 861805 575985 413687 104915 57383 2234874 1613744 432370 188760 671743 443350 154501 73892 30972 30972 60066 60066 190233 190233 392257 155092 62531 174634 167039 151307 15732 279600 223680 41940 13980 1856640 1485312 278496 92832 220440 22817 147733 49890 95707 5087 87192 3428 875301 744006 131295 2777315 2221852 416597 138866 489444 416027 73417 ACADEMIC, ATHLETIC, ETC 2568241 1726773 459757 381711 FOOD SERVICE 1781034 1781034 REPAIRS AND MAINTENANCE 839530 677162 121918 40450 CUSTODIAL 429669 343736 64450 21483 32085130 24444949 5244466 2395715 1500 1500 6888609 6459168 1842957 1378088 36834 349443 56820 43910 407354 590083 116862105 35981279 81499613 80880826 26300247 29388162 7492129 10068915 124526063 129160095 2537594 1402210 7829343 8711316 10226182 10190000 18281743 15347875 38874862 35651401 X 62505764 67627524 23145437 25881170 85651201 93508694 124526063 129160095 4618387 3239106 0 X 0 1 X 1 0 X 11984857 12560292 6931632 8047091 9351512 48875384 11984857 12560292 6931632 8047091 9351512 48875384 17971218 30904166 431170 524024 653152 862247 867140 3337733 1045956 225682 126129 162373 112904 1673044 53886161 110843925 0.57350 0.58220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 1,045,956. 2021 AMOUNT: $ 225,682. 2022 AMOUNT: $ 126,129. 2023 AMOUNT: $ 162,373. 2024 AMOUNT: $ 112,904. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35559391 1008075 5005260 479712 1157419 39935595 30651350 1793124 4585919 426324 1044678 35559391 27987683 1081595 2990073 418620 989381 30651350 30275257 3605247 -4351695 373570 1167556 27987683 22763175 1745870 7134269 351754 1016303 30275257 0.40905 0.44102 0.14993 0 0 732618 732618 104512764 27959041 76553723 3205324 2398963 806361 8411399 5623275 2788124 80880826 ALTERNATIVE INVESTMENTS 10068915 F 10068915 X 33839457 3239106 3239106 30600351 190233 5912933 6103166 36703517 25981964 0 25981964 190233 5912933 6103166 32085130 PART V, LINE 4: ENDOWMENT FUNDS WILL BE USED TO PROVIDE SUPPORT FOR THE OPERATION OF THE SCHOOL, INCLUDING INSTRUCTION, PLANT OPERATIONS, SCHOLARSHIPS AND GENERAL PURPOSES. PART X, LINE 2: THE SCHOOL HAS BEEN GRANTED AN EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC), SECTION 501 (A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). THE SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025 OR 2024. THE SCHOOL'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE SCHOOL HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENT OF FINANCIAL POSITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 5,912,933. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 5,912,933. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICE OF THE NONDISCRIMINATORY POLICY IS PUBLISHED ON THE HOMEPAGE OF THE ORGANIZATION'S WEBSITE. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 1247456 0 0 0 0 0 0 1247456 0 1247456 1 0 1 1 0 0 PART I, LINE 3: THE INVESTMENTS ARE REPORTED AT FAIR MARKET VALUE AND THE ACCOUNTING METHOD USED IS THE ACCRUAL BASIS CONSISTENT WITH FINANCIAL STATEMENT REPORTING. 1 SCHOLARSHIPS AND FINANCIAL AID 152 5912933 N/A N/A PART I, LINE 2: SCHOLARSHIPS AND FINANCIAL ASSISTANCE ARE AWARDED IN AN OBJECTIVE AND NONDISCRIMINATORY MANNER. INDIVIDUALS AWARDED ASSISTANCE ARE REQUIRED TO MAINTAIN CERTAIN LEVELS OF ACADEMIC PERFORMANCE BASED ON THE SCHOOL'S POLICIES. THE SCHOOL MONITORS THE INDIVIDUALS TO INSURE THEY MEET THOSE STANDARDS. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 EMILY GUM TRUSTEE - HEAD OF SCHOOL 392271 0 0 0 0 0 39923 0 65351 0 497545 0 0 0 CHRISTOPHER W COWELL CHIEF FINANCIAL OFFICER 284630 0 0 0 0 0 29725 0 22163 0 336518 0 0 0 SETH LOW ASSOCIATE HEAD OF SCHOOL 130203 0 0 0 0 0 14112 0 171070 0 315385 0 0 0 SEAN BROWN UNTIL 824 CHIEF ADVANCEMENT OFFICER 188848 0 0 0 0 0 10250 0 31923 0 231021 0 0 0 SUZANNE DAY DIRECTOR OF ADMISSIONS 154176 0 0 0 0 0 14507 0 40745 0 209428 0 0 0 BRIAN DANIELS DIRECTOR OF TECHNOLOGY 127543 0 0 0 0 0 13443 0 16892 0 157878 0 0 0 DOUGLAS DAY CHIEF ENROLLMENT, MARKETING AND STRA 153753 0 0 0 0 0 0 0 522 0 154275 0 0 0 PART I, LINE 1A PERSONAL RESIDENCE IS PROVIDED AS A MANDATORY CONDITION OF EMPLOYMENT TO THE HEAD OF SCHOOL, FOR THE CONVENIENCE OF THE SCHOOL, AS EMPLOYER, SUBJECT TO THE UNDERSTANDING THAT IT WILL BE USED FOR SCHOOL FUNCTIONS. THE CHIEF ADVANCEMENT OFFICER, ASSOCIATE HEAD OF SCHOOL AND DIRECTOR OF ADMISSIONS ARE ALSO PROVIDED ON-CAMPUS HOUSING AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE SCHOOL. A LOCAL CLUB PROVIDES COMPLIMENTARY MEMBERSHIP FOR THE HEAD OF THE SCHOOL, SOLELY FOR THE PURPOSES OF SCHOOL RELATED BUSINESS. THE SCHOOL BEARS THE COST OF CLEANING ASSISTANCE IN CONNECTION WITH THE USE OF THE HOUSE FOR SCHOOL ENTERTAINMENT, MEETINGS AND OTHER FUNCTIONS. THE SCHOOL TREATS ALL OF THESE ITEMS AS NONTAXABLE. A CONNECTICUT HEALTH & EDUCATIONAL FACILITIES AUTHORITY 833672347 NONEAVAIL 2022-04-21 10419498 PRIOR BOND REFUNDING AND LOAN REFUNDING 0 0 0 A 43128 10419498 208389 10211109 2020 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 1 1 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CONNECTICUT HEALTH & EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/23/2022 X 19 623085 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN COLUMN B REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES, BY RESOLUTION ADOPTED BY THE AFFIRMATIVE VOTE OF AT LEAST A MAJORITY OF THE ENTIRE BOARD, MAY CREATE AND DISBAND FROM TIME TO TIME SUCH STANDING COMMITTEES OF THE BOARD AS THE BOARD IN ITS DISCRETION SHALL DETERMINE. IN ADDITION, THE BOARD CHAIR, ACTING INDIVIDUALLY, OR THE BOARD OF TRUSTEES, BY RESOLUTION ADOPTED BY THE AFFIRMATIVE VOTE OF AT LEAST A MAJORITY OF THE ENTIRE BOARD, MAY APPOINT AD HOC COMMITTEES COMPOSED OF ONE OR MORE TRUSTEES AS THE BOARD CHAIR OR THE BOARD, AS THE CASE MAY BE, MAY DEEM PROPER. THE BOARD CHAIR, IN CONSULTATION WITH THE HEAD OF SCHOOL, SHALL DESIGNATE A CHAIR FOR EACH BOARD COMMITTEE (BOTH STANDING AND AD HOC) AND WILL, IN CONSULTATION WITH THE RESPECTIVE COMMITTEE CHAIR, APPOINT MEMBERS OF THE BOARD, AND, AS EX OFFICIO MEMBERS, SUCH OTHER MEMBERS OF THE SCHOOL COMMUNITY AS DEEMED NECESSARY, TO EACH COMMITTEE. THE BOARD CHAIR SHALL REPORT TO THE FULL BOARD AS TO THE CREATION AND COMPOSITION OF ANY AD HOC COMMITTEES CREATED BY ACTION OF THE BOARD CHAIR. STANDING COMMITTEE MEMBERS SHALL SERVE FOR A TERM OF ONE YEAR OR UNTIL THEIR RESPECTIVE SUCCESSORS ARE DESIGNATED. ALL AD HOC COMMITTEES SHALL TERMINATE UPON PRESENTATION OF THEIR CONCLUSIONS AND RECOMMENDATIONS TO THE FULL BOARD, UNLESS OTHERWISE DIRECTED BY THE BOARD CHAIR OR THE AFFIRMATIVE VOTE OF A MAJORITY OF THE ENTIRE BOARD. ALL COMMITTEES, BOTH STANDING AND AD HOC, SHALL HAVE AND MAY EXERCISE ALL SUCH AUTHORITY AS SHALL BE PROVIDED IN ANY BOARD RESOLUTION ESTABLISHING SUCH COMMITTEE OR AS OTHERWISE DIRECTED BY THE BOARD CHAIR OR A MAJORITY OF THE MEMBERS OF THE BOARD. ALL COMMITTEES MAY MEET IN PERSON OR BY TELECONFERENCE. ALL COMMITTEES SHALL MAINTAIN RECORDS OF THEIR PROCEEDINGS AND SHALL REPORT AT BOARD OF TRUSTEE MEETINGS THE RESULT OF THEIR FINDINGS AND THEIR PROCEEDINGS, INCLUDING ANY RECOMMENDED ACTIONS, PROVIDED THAT AD HOC COMMITTEES TASKED WITH A MATTER OR PROJECT THAT WOULD OTHERWISE FALL UNDER THE GENERAL JURISDICTION OR SCOPE OF RESPONSIBILITY OF A STANDING COMMITTEE SHALL FIRST REPORT TO, AND COORDINATE ITS FINDINGS AND RECOMMENDATIONS WITH, SUCH STANDING COMMITTEE. THE HEAD OF SCHOOL SHALL SERVE AS AN EX OFFICIO MEMBER OF ALL COMMITTEES BUT SHALL NOT BE ENTITLED TO VOTE UPON ANY MATTER IN WHICH HE OR SHE HAS A PERSONAL INTEREST OR WHICH PERTAINS DIRECTLY TO THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A TAX ADVISOR OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS REVIEWED WITH THE CHAIR OF THE AUDIT AND RISK COMMITTEE. THEN A DRAFT FORM 990 WITH SCHEDULE B, SCHEDULE OF CONTRIBUTORS, REDACTED, IS PROVIDED TO THE FULL BOARD FOR COMMENT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY KEY EMPLOYEES, OFFICERS AND TRUSTEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. THE CFO AND THE AUDIT RISK COMMITTEE REVIEW THE CONFLICT OF INTEREST FORMS. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION WAS DETERMINED BY THE BOARD CHAIR IN CONSULTATION WITH MEMBERS OF THE EXECUTIVE COMMITTEE WITH EXPERTISE IN COMPENSATION. THIS COMMITTEE UTILIZED INPUT DATA REFLECTING COMPENSATION FOR THE HEAD OF SCHOOL AT COMPARABLE SCHOOLS. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE SCHOOL ARE SET BY THE HEAD OF THE SCHOOL, UTILIZING DATA REFLECTING COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS, OFTEN IN CONSULTATION WITH THE CHAIRMAN OF THE BOARD OF TRUSTEES AND WITH OUTSIDE CONSULTANTS. THE BOARD GOES THROUGH A CONTRACT PROCESS PERIODICALLY, AND THE HEAD OF SCHOOL IS CURRENTLY UNDER A CONTRACT. COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD CHAIR. THEN COMMUNICATION IS MADE TO THE BOARD BY THE BOARD CHAIR ANNUALLY VIA EMAIL. THE DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1E AMOUNTS REPORTED IN THIS LINE REPRESENT FEDERAL TAX CREDITS RECEIVED BY THE SCHOOL.