2026-05-14T19:34:13-05:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2024-07-01 133866204 MANHATTAN STRAFORD ARMS INC C/O AMERICAN MUSICAL & DRAMATIC ACADEMY MANH 2127875300 211 WEST 61ST STREET 3RD FLOOR NEW YORK NY 10023 DAVID SILVERMAN CHIEF FINANCIAL OFFICER 2129573331 2026-05-14 1 1 GARRETT M HIGGINS P00543209 2122862600 2026-05-13 2024 2025-03-06 01:10:19Z JAN MARTIN 211 WEST 61ST STREET 3RD FLOOR NEW YORK NY 10023 1976164 0 X N/A X 1996 NY TO FUNCTION AS A TITLE HOLDING CORPORATION, HOLDING TITLE TO REAL PROPERTY AND REMITTING ANY NET INCOME FROM PROPERTY TO ITS PARENT, AMERICAN MUSICAL & DRAMATIC ACADEMY ("AMDA"). 3 1 0 1 0 0 0 0 1950000 1950000 2 1 -29484 -27388 1920518 1922613 0 0 0 0 0 0 0 0 0 1521402 1819948 1521402 1819948 399116 102665 5067192 5157467 249341 241539 4817851 4915928 MANHATTAN STRATFORD ARMS, INC. ("STRATFORD") IS AN EXEMPT TITLE HOLDING COMPANY UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. 0 0 STRATFORD IS AN EXEMPT TITLE HOLDING COMPANY THAT PROVIDES HOUSING FOR MORE THAN 300 STUDENTS ENROLLED AT THE AMERICAN MUSICAL & DRAMATIC ACADEMY (A RELATED ORGANIZATION). 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X X DAVID SILVERMAN - CFO 2127875300 211 WEST 61ST STREET NEW YORK NY 10023 DAVID D MARTIN - SEE SCH J O DIRECTOR 2.00 50.00 X 0 646593 26295 JAN R MARTIN - SEE SCH J O PRESIDENT/DIRECTOR 5.00 50.00 X X 0 574699 26295 NANCY SULLIVAN SECRETARY/DIRECTOR 5.00 5.00 X X 0 0 0 DAVID SILVERMAN CHIEF FINANCIAL OFFICER 5.00 50.00 X 0 499548 136004 0 1720840 188594 0 0 1 0 KENCAL MAINTENANCE CORP 399 KNOLLWOOD RD WHITE PLAINS NY 10603 MAINTENANCE SERVICES 281394 ARROW SECURITY 247 W 35TH ST NEW YORK NY 10001 SECURITY SERVICES 250314 2 DORMITORY REVENUE 611310 1950000 1950000 1950000 1 1 25877 53551 -27674 -27674 -27674 MISCELLANEOUS INCOME 900099 286 286 286 1922613 1950000 0 -27387 X 8572 591151 154379 601417 215934 REPAIRS AND MAINTENANCE 248495 1819948 109123 11037 3694 1519 14304 10490457 6209790 3738089 4280667 1216286 849940 5067192 5157467 249341 241539 249341 241539 X 4817851 4915928 4817851 4915928 5067192 5157467 X 102665 -4588 X X 0 1 X 1 0 200000 200000 2926249 2124514 801735 5998009 2776073 3221936 1366199 1309203 56996 4280667 RENT RECEIVABLE 16230 SECURITY DEPOSITS 3700 DUE FROM AMDA 830010 849940 X 100127754 127580698 127580698 -27452944 29375557 29375557 1922613 115869888 114049940 114049940 1819948 0 1819948 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO FISCAL YEAR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED REVENUE REPORTED ON RELATED ENTITY FORM 990 127,527,147. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 53,551. PART XI, LINE 4B - OTHER ADJUSTMENTS: ALLOCATION OF HOUSING REVENUE FROM AMDA, INC. 1,950,000. SCHOLARSHIPS NETTED AGAINST REVENUE REPORTED ON RELATED ENTITY FORM 990 27,425,557. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES INCLUDED ON RELATED ENTITY 990 113,991,801. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 53,551. LOSS ON DISPOSAL OF FIXED ASSET 4,588. 0 1 0 DAVID D MARTIN - SEE SCH J O DIRECTOR 0 646593 0 0 0 0 0 0 0 26295 0 672888 0 0 DAVID SILVERMAN CHIEF FINANCIAL OFFICER 0 449548 0 0 0 50000 0 63149 0 72855 0 635552 0 0 JAN R MARTIN - SEE SCH J O PRESIDENT/DIRECTOR 0 574699 0 0 0 0 0 0 0 26295 0 600994 0 0 PART I, LINE 3 MANHATTAN STRATFORD ARMS, INC. DOES NOT PROVIDE COMPENSATION TO ANY OF ITS TOP MANAGEMENT OFFICIALS. THE SALARIES PAID TO THE TOP MANAGEMENT OFFICIALS REPORTED ON FORM 990, PART VII ARE PAID BY AMDA, INC., A RELATED ORGANIZATION. MANHATTAN STRATFORD ARMS, INC RELIED ON THE METHODS USED BY AMDA, INC. IN ESTABLISHING THE COMPENSATION FOR ITS TOP MANAGEMENT OFFICIALS. THE METHODS USED BY AMDA, INC. INVOLVED THE FOLLOWING: (1) COMPENSATION COMMITTEE (2) INDEPENDENT COMPENSATION CONSULTANT (3) FORM 990 OF OTHER ORGANIZATIONS (4) WRITTEN EMPLOYMENT CONTRACT (5) COMPENSATION SURVEY OR STUDY AND (6) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. THE FOLLOWING IS THE PROCESS AMDA USES TO DETERMINE COMPENSATION: ANNUALLY, THE BOARD OF DIRECTORS APPROVES ALL COMPENSATION FOR THE EXECUTIVE DIRECTOR, PRESIDENT AND CHIEF FINANCIAL OFFICER. THE COMPENSATION FOR EACH IS REVIEWED AND APPROVED USING COMPARABLE DATA TO SIMILAR POSITIONS AT SIMILAR SIZED ORGANIZATIONS. PERIODICALLY, A COMPENSATION CONSULTANT IS HIRED BY THE BOARD TO PREPARE A COMPENSATION ANALYSIS. AS PART OF THE ANALYSIS, THE CONSULTANT REVIEWS FORM 990'S FROM OTHER SIMILAR TYPES OF ORGANIZATIONS. A COPY OF THE COMPENSATION ANALYSIS IS DISTRIBUTED TO THE ENTIRE BOARD. ALL DECISIONS ARE DOCUMENTED AND HELD BY THE BOARD CHAIR. PART I, LINE 4B DAVID SILVERMAN PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED PLAN. A CONTRIBUTION OF $63,149 WAS ACCRUED BY AMDA FOR DAVID SILVERMAN. FORM 990, PART VI, SECTION A, LINE 2 JAN MARTIN, PRESIDENT/DIRECTOR, AND DAVID MARTIN, DIRECTOR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B MSA DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B STRATFORD PROCESS FOR REVIEW OF THE ANNUAL FORM 990 INCLUDE THE FOLLOWING: 1. EACH YEAR, OUR INDEPENDENT AUDITOR PREPARES A DRAFT OF THE FORM 990, WITH INPUT FROM THE CHIEF FINANCIAL OFFICER. 2. THE DRAFT IS REVIEWED BY THE CFO AND THE PRESIDENT/EXECUTIVE DIRECTOR. 3. THE DRAFT IS REVIEWED BY ALL MEMBERS OF THE BOARD OF DIRECTORS. 4. ANY NECESSARY CHANGES ARE SENT TO THE INDEPENDENT AUDITOR TO UPDATE THE FORM. 5. ONCE ALL NECESSARY CHANGES ARE MADE AND THE CFO AND PRESIDENT/EXECUTIVE DIRECTOR ARE IN AGREEMENT WITH THE BOARD OF DIRECTORS ON THE COMPLETED 990, IT WILL BE SIGNED BY THE CFO, DATED AND SUBMITTED BY THE FILING DEADLINE. 6. ALL MEMBERS OF THE BOARD OF DIRECTORS MUST EMAIL THE CFO TO ACKNOWLEDGE THE REVIEW OF THE 990 AND APPROVE THE FILING. A VERBAL APPROVAL IS ACCEPTABLE IF PRESENTED TO THE CFO OR EXECUTIVE DIRECTOR. THE CFO OR PRESIDENT/EXECUTIVE DIRECTOR MUST RECORD THE VERBAL APPROVAL AS A MEMO TO THE FILE. 7. THE CFO PREPARES A MEMORANDUM FOR THE FILE EACH YEAR DESCRIBING THE ABOVE PROCESS, INCLUDING ALL EMAIL APPROVALS AND MEMOS OF ANY VERBAL APPROVALS. THE CFO AND PRESIDENT/EXECUTIVE DIRECTOR MUST ALSO INCLUDE A MEMO TO THE FILE NOTING THEY HAVE APPROVED THE 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS OF STRATFORD ARE EMPLOYEES OF OUR RELATED AFFILIATE AMDA. INDIVIDUALS COVERED BY THE STRATFORD CONFLICT OF INTEREST POLICY ARE ASKED TO ANNUALLY DISCLOSE TO THE CHAIR OF THE BOARD OF DIRECTORS VIA THE AMDA CONFLICT OF INTEREST POLICY FORM THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THIS DISCLOSURE COULD INCLUDE A LIST OF FAMILY MEMBERS, BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS, IN WHICH AN INDIVIDUAL OR THEIR FAMILY MAY BENEFIT FINANCIALLY. INDIVIDUALS COVERED BY THE CONFLICT OF INTEREST POLICY ARE THE BOARD OF DIRECTORS, EXECUTIVE DIRECTORS, AND CHIEF FINANCIAL OFFICER. FOR EACH CONFLICT OF INTEREST DISCLOSED TO THE CHAIR OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL: 1. DECIDE NO ACTION IS NECESSARY. 2. ASSURE FULL DISCLOSURE TO THE REST OF THE BOARD OF DIRECTORS AND OFFICERS AND ALL COVERED UNDER THE POLICY. 3. ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS. 4. ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION. 5. REMOVE THE PERSON FROM HIS OR HER POSITION. THE EXECUTIVE DIRECTORS, AND CHIEF FINANCIAL OFFICER WILL MONITOR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIR OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH THE POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 (A) AND (B): THE OFFICERS OF MANHATTAN STRATFORD ARMS, INC. ARE EMPLOYEES OF OUR RELATED AFFILIATE AMDA, INC. WHOSE BOARD OF DIRECTORS ANNUALLY APPROVES ALL COMPENSATION FOR THE EXECUTIVE DIRECTOR, PRESIDENT AND CHIEF FINANCIAL OFFICER. ANNUALLY, THE BOARD OF DIRECTORS APPROVES ALL COMPENSATION FOR THE EXECUTIVE DIRECTOR, PRESIDENT AND CHIEF FINANCIAL OFFICER. THE COMPENSATION FOR EACH IS REVIEWED AND APPROVED USING COMPARABLE DATA TO SIMILAR POSITIONS AT SIMILAR SIZED ORGANIZATIONS. PERIODICALLY, A COMPENSATION CONSULTANT IS HIRED BY THE BOARD TO PREPARE A COMPENSATION ANALYSIS. AS PART OF THE ANALYSIS, THE CONSULTANT REVIEWS FORM 990'S FROM OTHER SIMILAR TYPES OF ORGANIZATIONS. A COPY OF THE COMPENSATION ANALYSIS IS DISTRIBUTED TO THE ENTIRE BOARD. ALL DECISIONS ARE DOCUMENTED AND HELD BY THE BOARD CHAIR. THIS PROCESS WAS LAST UNDERTAKEN IN JUNE 2024. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS POSTED ON GUIDESTAR AND OTHER SIMILAR WEBSITES. STRATFORD MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST BY CALLING THE ORGANIZATION DIRECTLY OR BY WRITTEN REQUEST. ALL REQUEST FOR INFORMATION ARE PROVIDED EITHER ELECTRONICALLY OR IN HARDCOPY FORM. FORM 990, PART IX, LINE 11G CLEANING SERVICES 230,890. SECURITY SERVICES 360,261. FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF FIXED ASSET -4,588. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF AMERICAN MUSICAL & DRAMATIC ACADEMY ("AMDA"), ITS PARENT ENTITY, ASSUMES RESPONSIBILITY FOR OVERSIGHT OF MSA'S AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE AMERICAN MUSICAL & DRAMATIC ACADEMY (AMDA) 211 WEST 61ST STREET 3RD FLOOR NEW YORK NY 10023 132501829 PERFORMING ARTS COLLEGE AND CONSERVATORY NY 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1