2026-05-15T08:56:03+00:00 2025-06-30 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-07-01 131740455 Horace Mann School HORA 7184323400 231 WEST 246TH STREET BRONX NY 10471 David Roberts CFO 7184323400 2026-05-15 true Lauren Denton P01571860 2128127000 2026-05-15 2024 2025-03-06 01:10:19Z THOMAS M KELLY 231 WEST 246TH STREET BRONX NY 10471 180738879 false X WWW.HORACEMANN.ORG X 1887 NY TO PROVIDE A CONTINUOUS EDUCATION PROGAM FOR BOYS, GIRLS, AND OTHERS WHO IDENTIFY DIFFERENTLY, FROM NURSERY THROUGH HIGH SCHOOL. 35 35 597 850 0 0 19804417 17037568 115688967 120176524 8726750 8692545 722236 503256 144942370 146409893 15283592 16007662 0 0 71007827 76662860 0 0 3316997 38307752 38196404 124599171 130866926 20343199 15542967 512054660 541456785 143960240 133531672 368094420 407925113 HORACE MANN SCHOOL PREPARES A DIVERSE COMMUNITY OF STUDENTS TO LEAD GREAT AND GIVING LIVES. WE STRIVE TO MAINTAIN A SAFE, SECURE, AND CARING ENVIRONMENT IN WHICH MUTUAL RESPECT, MATURE BEHAVIOR, AND THE LIFE OF THE MIND CAN THRIVE. WE RECOGNIZE AND CELEBRATE INDIVIDUAL ACHIEVEMENT AND CONTRIBUTIONS TO THE COMMON GOOD. false false 116526690 16007662 120176524 HORACE MANN SCHOOL IS AN EDUCATIONAL INSTITUTION CONDUCTING PROGRAMS AT THE NURSERY, LOWER, MIDDLE, AND HIGH SCHOOL LEVELS. DURING THE 2024-2025 SCHOOL YEAR, THE STUDENT BODY CONSISTED OF 1,805 STUDENTS. 116526690 true true false false false false false false false true true true false false true false false true true false true false false false true false false true true true true false false false false false false false false false false true false false false false true false false false false true 174 0 597 true false false false false false true true false false false false true false X 35 35 false false false false false false false true true false false false false true true true true true true true false false NY X DAVID ROBERTS CFO 7184323400 231 WEST 246TH STREET BRONX NY 10471 Andrea L Olshan Vice-Chair 8.0 0.0 X X 0 0 0 Avinash Mehrotra Treasurer 8.0 0.0 X X 0 0 0 Brian Eizenstat Vice-Chair 8.0 0.0 X X 0 0 0 Matthew Mark Chair 8.0 0.0 X X 0 0 0 Sara Zion Secretary 8.0 0.0 X X 0 0 0 Carolyn Urena Trustee 8.0 0.0 X 0 0 0 Daniel Benton Trustee 8.0 0.0 X 0 0 0 David Ludwig Trustee 8.0 0.0 X 0 0 0 Drew Figdor Trustee 8.0 0.0 X 0 0 0 Ephram Lustgarten Trustee 8.0 0.0 X 0 0 0 Glenn August Trustee 8.0 0.0 X 0 0 0 Irfan Hussain Trustee 8.0 0.0 X 0 0 0 Jackie Friedman Brogadir Trustee 8.0 0.0 X 0 0 0 Justin D Lerer Trustee 8.0 0.0 X 0 0 0 Kara Acker Trustee 8.0 0.0 X 0 0 0 Karen Choi Trustee 8.0 0.0 X 0 0 0 Keren Weltsch Trustee 8.0 0.0 X 0 0 0 Lauren Krueger Trustee 8.0 0.0 X 0 0 0 Lauren Wrublin Trustee 8.0 0.0 X 0 0 0 Mariko Zeitlin Trustee 8.0 0.0 X 0 0 0 Matthew Morgado Trustee 8.0 0.0 X 0 0 0 Michael A Pruzan Trustee 8.0 0.0 X 0 0 0 Michael Bennett Trustee 8.0 0.0 X 0 0 0 Monica M Mandelli Trustee 8.0 0.0 X 0 0 0 Narda Chin Trustee 8.0 0.0 X 0 0 0 Reed Rayman Trustee 8.0 0.0 X 0 0 0 Roberto Finzi Trustee 8.0 0.0 X 0 0 0 Samantha Cooper Brand Trustee 8.0 0.0 X 0 0 0 Stephen Mong Trustee 8.0 0.0 X 0 0 0 Steven C Bussey Trustee 8.0 0.0 X 0 0 0 Susan Asante-Abedi Trustee 8.0 0.0 X 0 0 0 Tracy Hampton-Fraser Trustee 8.0 0.0 X 0 0 0 Webster Chua Trustee 8.0 0.0 X 0 0 0 William Ackman Trustee 8.0 0.0 X 0 0 0 William Friedland Trustee 8.0 0.0 X 0 0 0 David Roberts Chief Financial Officer 40.0 0.0 X 367871 0 79831 Thomas M Kelly Head of School 60.0 0.0 X 1876426 0 367833 Canh Oxelson Associate Head for Operations 40.0 0.0 X 529526 0 83201 Deena Neuwirth Head of Lower Division 40.0 0.0 X 362568 0 107674 Javaid Khan Head of Middle Division 40.0 0.0 X 316442 0 79584 Jessica Levenstein Davis Head of Upper Division 40.0 0.0 X 411542 0 99562 Marines Arroyo-Stuart Head of Nursery Division 40.0 0.0 X 273088 0 77786 Adam Kenner Director of Technology 40.0 0.0 X 319372 0 67755 Gordon A Jensen Director of Facilities 40.0 0.0 X 358074 0 55175 Kaitlin Howrigan Executive Dir. College Counseling 40.0 0.0 X 356023 0 49907 Lisa J Moreira Dir. Inst. Research & Enrollment 40.0 0.0 X 332793 0 103663 Melissa Parento Director of Alumni/Development 40.0 0.0 X 338270 0 104166 5841995 0 1276137 256 false true false Flik International Corp PO Box 417632 Boston MA 02241 Food 4822890 Acisco Inc 309 Vista Drive Jericho NY 11753 Construction 1524573 Jeancare Services Inc 7 Odell Plaza Suite 130 PMB 827 Yonkers NY 10703 Cleaning 1386520 Selby Bus IV Corp 265 East 66th Street New York NY 10065 Bus Services 1217455 Schulte Roth & Zabel LLP 919 3rd Avenue New York NY 10022 Legal Services 466782 38 1703106 2122582 13211880 4338883 17037568 TUITION 611110 115401333 115401333 OTHER FEES 611110 4073468 4073468 OTHER PROGRAM REVENUES 611110 650895 650895 AUXILIARY REVENUES 611110 50828 50828 0 0 0 0 120176524 6921948 6921948 0 0 35768480 33997883 1770597 0 1770597 1770597 329100 1703106 331103 -2003 -2003 OTHER 900099 505259 505259 0 0 0 0 505259 146409893 120176524 0 9195801 116000 116000 15891662 15891662 0 0 4871216 3732560 1018446 120210 54366352 49990637 3103634 1272081 5113708 4621969 359914 131825 8338794 7597733 538584 202477 3972790 3606923 271987 93880 802675 802675 113274 113274 154662 154662 3617219 2671622 817321 128276 2685999 2289128 249391 147480 1499149 1049405 374787 74957 4474402 4026962 402696 44744 764554 761568 2611 375 591248 389685 5464 196099 1235038 1235038 10094714 9085243 908524 100947 987733 987733 OTHER 6432818 4802786 848235 781797 FOOD SERVICE 4623041 4537891 63301 21849 Parents Association 119878 119878 0 0 0 0 130866926 116526690 11023239 3316997 4058995 2726895 13677887 4329816 15320403 10934253 161238 99071 0 0 0 0 91469 96074 495836 1302907 293528377 117659709 179564778 175868668 212763661 249271667 83353805 94995606 0 2566588 1831828 512054660 541456785 6204669 7161376 64145154 65238983 14058823 11540584 0 0 30764401 20708372 28787193 28882357 143960240 133531672 X 306235746 337485539 61858674 70439574 368094420 407925113 512054660 541456785 X 15542967 25062740 -775014 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52455123 4528794 6027723 1106995 516649 61387996 42773424 5797537 5415733 1047065 484506 52455123 36590562 3466731 3800938 774613 310194 42773424 34958275 6359433 -3460771 728588 537787 36590562 28741600 273688 7077996 651007 484002 34958275 0.0 1.0 0.0 false false 8538221 8538221 263786014 105020735 158765279 20164082 11970306 8193776 1040060 668668 371392 175868668 Closely-held equity interests Financial derivatives Alternative Investments 94995606 F 94995606 Federal Income Taxes Accrued postretirement benefits 19390754 Accrued retirement bonuses 7544523 Operating Lease Liabilities 909816 Deferred compensation payable - 457(b) 522182 Other Liabilities 382890 Bond Issuance Premium 132192 28882357 156952783 25062740 0 25062740 131890043 154662 14365188 14519850 146409893 117122090 1444783 1444783 115677307 154662 15034957 15189619 130866926 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment is used TO SUPPORT THE PROGRAMS AND FACILITIES OF THE SCHOOL. USES INCLUDE FINANCIAL AID, STUDENT ASSISTANCE, SCHOOL LIBRARIES, MAINTENANCE OF FACILITIES AND FACULTY ENRICHMENT. The School has a spending policy of appropriating, for expenditure each year, 4.5% of its endowment fund's average fair value over the prior five years through the year-end preceding the year in which the expenditure is planned. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial Aid - 15034957 POSTRETIREMENT/RETIREMENT BONUS ACTUARIAL GAIN - -669769 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 POSTRETIREMENT/RETIREMENT BONUS INTEREST COST - 1444783 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid - 15034957 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE HOMEPAGE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE SCHOOL RECEIVES NEW YORK STATE NON-PUBLIC SCHOOL AID. false Central America and the Caribbean 0 0 Investments 94995606 0 0 0 0 0 0 94995606 0 94995606 true false true false true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual PA Benefit 1858980 1535580 323400 141875 141875 14460 8295 AC Benefit 173226 167526 5700 12299 12299 0 2032206 1703106 329100 154174 154174 14460 8295 331103 -2003 true SUMMER STEPS AT THE BRICK CHURCH SCHOOL 62 E 92nd St New York NY 10128 135562386 501(c)(3) 6000 GENERAL SUPPORT MSK GIVING 633 3rd Avenue New York NY 10017 131924236 501(C)(3) 10000 General Support RIVERDALE NEIGHBORHOOD HOUSE 5521 Mosholu Avenue BRONX NY 10471 131740024 501(C)(3) 10000 General Support REHABILITATION THROUGH THE ARTS 735 Anderson Hills Road PURCHASE NY 10577 134112770 501(C)(3) 5000 General Support AMERICAN JEWISH COMMITTEE 165 East 56th Street NEW YORK NY 10022 135563393 501(C)(3) 20000 General Support PREP FOR PREP 328 West 71st Street NEW YORK NY 10023 132613383 501(C)(3) 25000 General Support MUSIC FOR LIFE INSTITUTE 4025 Bakerview Spur Bellingham WA 98226 311746269 501(C)(3) 5000 General Support VAN CORTLANDT PARK ALLIANCE 80 Van Cortlandt Park South Bronx NY 10463 133843182 501(C)(3) 35000 General Support 8 0 Financial Aid 289 15034957 NON-TUITION FINANCIAL AID 289 856705 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds FOR ORGANIZATIONS: HORACE MANN SCHOOL PARTNERS WITH LOCAL ORGANIZATIONS THAT SHARE A COMMON MISSION AND SERVE A COMMON POPULATION, AND MONITORS THE USE OF CONTRIBUTIONS THROUGH ITS ONGOING, COLLABORATIVE RELATIONSHIPS WITH THESE ORGANIZATIONS. FOR INDIVIDUALS: HORACE MANN SCHOOL MAKES EVERY EFFORT TO ENSURE THAT EVERY STUDENT WHO IS OFFERED ADMISSION AND WISHES TO ENROLL AND/OR CURRENTLY ATTENDS HAS THE FINANCIAL ABILITY TO DO SO. THE FINANCIAL AID COMMITTEE DETERMINES AWARDS ON THE BASIS OF DEMONSTRATED FINANCIAL NEED. GRANTS CONSIST OF FINANCIAL AID AWARDED TO ELIGIBLE STUDENTS IN AMOUNTS REPRESENTING PORTIONS OF ANNUAL TUITION AND NON-TUITION FINANCIAL AID AS DETERMINED BY THE ADMINISTRATION OF THE SCHOOL. THE MAJORITY OF RECIPIENTS HAVE NO RELATIONSHIP TO THE SCHOOL OTHER THAN THEIR STATUS AS STUDENTS; A SMALL NUMBER OF ENROLLED CHILDREN OF EMPLOYEES ALSO APPLY FOR AND ARE FOUND ELIGIBLE FOR NEED-BASED FINANCIAL AID BEYOND THE EMPLOYEE PERQUISITE. THE AMOUNTS ARE BASED ON THE SCHOOL'S INTERNAL CALCULATIONS WITH THE ASSISTANCE OF SOFTWARE BUILT AND MAINTAINED BY CLARITY. X X true true X X X X X X false true false false false false false true false Thomas M Kelly Head of School 1162526 0 260000 0 453900 0 367833 0 0 0 2244259 0 0 0 David Roberts Chief Financial Officer 350207 0 5000 0 12664 0 34500 0 45331 0 447702 0 0 0 Canh Oxelson Associate Head for Operations 515770 0 3500 0 10256 0 34500 0 48701 0 612727 0 0 0 Jessica Levenstein Davis Head of Upper Division 392212 0 6000 0 13330 0 34500 0 65062 0 511104 0 0 0 Deena Neuwirth Head of Lower Division 347732 0 7000 0 7836 0 34500 0 73174 0 470242 0 0 0 Javaid Khan Head of Middle Division 312184 0 3000 0 1258 0 32053 0 47531 0 396026 0 0 0 Marines Arroyo-Stuart Head of Nursery Division 263852 0 3000 0 6236 0 28005 0 49781 0 350874 0 0 0 Melissa Parento Director of Alumni/Development 314201 0 16558 0 7511 0 32992 0 71174 0 442436 0 0 0 Lisa J Moreira Dir. Inst. Research & Enrollment 322438 0 3000 0 7355 0 32310 0 71353 0 436456 0 0 0 Gordon A Jensen Director of Facilities 324096 0 3000 0 30978 0 34500 0 20675 0 413249 0 0 0 Kaitlin Howrigan Executive Dir. College Counseling 352983 0 2000 0 1040 0 33116 0 16791 0 405930 0 0 0 Adam Kenner Director of Technology 289807 0 3000 0 26565 0 32519 0 35236 0 387127 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE HOUSING ALLOWANCE IS PROVIDED TO THOMAS KELLY, HEAD OF SCHOOL, LISA MOREIRA, DIRECTOR OF INSTITUTIONAL RESEARCH & ENROLLMENT MANAGEMENT, AND GORDON JENSEN, DIRECTOR OF FACILITIES. HOUSING IS PROVIDED ON CAMPUS AS A CONDITION OF EMPLOYMENT FOR THE CONVENIENCE OF THE EMPLOYER PURSUANT TO CONTRACTUAL PROVISION AND IS NONTAXABLE. Schedule J, Part I, Line 1a Health or social club dues or initiation fees SOCIAL CLUB DUES ARE PROVIDED TO THOMAS KELLY AND ARE NON-TAXABLE BY VIRTUE OF BEING A WORKING CONDITION FRINGE BENEFIT UNDER IRC SECTION 132. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THOMAS KELLY PARTICIPATED IN A 457(F) PLAN AND ACCRUED $333,333 DURING CALENDAR YEAR 2024. Schedule J, Part I, Line 7 Non-fixed payments THE HEAD OF SCHOOL'S BONUS WAS APPROVED BY THE BOARD CHAIR BASED ON PERFORMANCE. THE OTHER EMPLOYEES' BONUSES WERE APPROVED BY THE HEAD OF SCHOOL BASED ON PERFORMANCE. A BUILD NYC RESOURCE CORPORATION 454040561 12008EFC5 2014-11-13 38213326 PREVIOUSLY REFUND PRIOR ISSUE false true false A 26672742 38213326 764267 189319 2014 true false true true A false false false false false false 0 0 0.0 false false 0 false true A false false false true false false 0 false false false 0 false false true A true Schedule K, Part IV, Line 2c COLUMN A Issuer name: BUILD NYC RESOURCE CORPORATION The calculation for computing no rebate due was performed on 11/13/2024 91 4000142 Other - Selling Price X Auction Items 319 338741 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. Other - Auction Items - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ENTIRE FORM 990 WAS REVIEWED BY THE CFO. THE FORM 990 WITH THE EXCEPTION OF SCHEDULE B (CONTRIBUTIONS) WAS REVIEWED BY THE AUDIT COMMITTEE. A COPY OF THE FINAL 990 WITHOUT SCHEDULE B WAS PROVIDED TO THE FULL BOARD. Form 990, Part VI, Line 12c Conflict of interest policy THE ASSISTANT TO THE HEAD OF SCHOOL, IN CONJUNCTION WITH THE AUDIT COMMITTEE, ANNUALLY OBTAINS COPIES OF ALL SIGNED CONFLICT OF INTEREST POLICIES. IN ADDITION TO THE VOTING BOARD MEMBERS, CONFLICT OF INTEREST AND CONFIDENTIALITY STATEMENTS ARE ALSO SIGNED ANNUALLY BY MEMBERS OF THE ADMINISTRATIVE COUNCIL WHO ARE KEY EMPLOYEES. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE, A TRUSTEE OR AN OFFICER HAS ANY INTEREST WHICH MAY POSE A CONFLICT, HE OR SHE SHALL PROMPTLY DISCLOSE THE MATERIAL FACTS OF THAT INTEREST IN WRITING TO THE CHAIR OF THE BOARD AND CHAIR OF THE AUDIT COMMITTEE OF THE BOARD. WHEN ANY MATTER IN WHICH A TRUSTEE OR AN OFFICER HAS AN INTEREST COMES BEFORE THE BOARD OR ANY COMMITTEE OF THE BOARD FOR DECISION OR APPROVAL, THAT INTEREST SHALL BE IMMEDIATELY DISCLOSED TO THE BOARD OR THE COMMITTEE BY THAT TRUSTEE OR OFFICER, AND THE TRUSTEE OR OFFICER SHALL RECUSE HIMSELF/HERSELF FROM ANY DISCUSSION AND/OR VOTE RELATING THERETO. Form 990, Part VI, Line 15a Process to establish compensation of top management official ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE, ACTING AS THE COMPENSATION COMMITTEE, REVIEWS RELEVANT COMPARABLE COMPENSATION DATA AND FORMALLY MEETS AND APPROVES RECOMMENDED COMPENSATION FOR THE HEAD OF SCHOOL. THEY DOCUMENT THIS REVIEW CONTEMPORANEOUSLY. THIS PROCESS WAS PERFORMED IN MAY 2024 FOR FISCAL-YEAR 2025, AND WAS SUBSEQUENTLY PERFORMED IN JUNE 2025 FOR FISCAL-YEAR 2026. ADDITIONALLY, IN MAY 2025, THE SCHOOL ENGAGED AN OUTSIDE CONSULTANT TO HELP DETERMINE THE AMOUNT OF THE HEAD OF SCHOOL'S CONTRACT EXTENSION THAT BECAME EFFECTIVE JULY 1, 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE, ACTING AS THE COMPENSATION COMMITTEE, REVIEWS RELEVANT COMPARABLE COMPENSATION DATA AND FORMALLY MEETS AND APPROVES RECOMMENDED COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THEY DOCUMENT THIS REVIEW CONTEMPORANEOUSLY. THIS PROCESS WAS PERFORMED IN MARCH 2024 FOR FISCAL-YEAR 2025, AND WAS SUBSEQUENTLY PERFORMED IN APRIL 2025 FOR FISCAL-YEAR 2026. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE SCHOOL'S WEBSITE. THE FINANCIAL STATEMENTS ARE AVAILABLE ON EMMA. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Postretirement/retirement bonus interest cost - -1444783; Postretirement/retirement bonus actuarial gain - 669769; Total - -775014; JOHN DORR NATURE LAB OF HORACE MANN SCHOOL 231 W 246TH STREET BRONX NY 10471 066085965 HOLDING CO NY 501(c)(3) PF NA false false false false false false false false false false false false false false false false false false false false