2025-04-21T09:49:03-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-07-01 131255270 ST BERNARD'S SCHOOL INC STBE 2122892878 4 EAST 98TH STREET NEW YORK NY 10029 EDWARD O'CONNELL BUSINESS MANAGER 2122892887 2025-03-04 1 0 TIMOTHY SCHROEDER P01631203 2129498700 2023 2025-03-06 01:10:19Z JOY S HURD IV 4 EAST 98TH STREET NEW YORK NY 10029 51012960 0 X WWW.STBERNARDS.ORG X 1940 NY SEE SCHEDULE O 23 23 139 75 -146760 0 8520073 6232789 20139732 21823327 2796393 1316983 829558 -127855 32285756 29245244 3642850 3602550 0 0 17411188 19137889 0 0 1573283 9199670 9036528 30253708 31776967 2032048 -2531723 143498913 159941916 10767770 12252970 132731143 147688946 ST. BERNARD'S OFFERS ABLE YOUNG BOYS OF DIVERSE BACKGROUNDS AN EXCEPTIONALLY THOROUGH, RIGOROUS, AND ENJOYABLE INTRODUCTION TO LEARNING AND COMMUNITY LIFE. 0 0 26223754 3602550 21823907 THE SCHOOL MEETS THE EDUCATIONAL NEEDS OF APPROXIMATELY 368 STUDENTS IN VARIOUS CLASSES FROM KINDERGARTEN THROUGH NINTH GRADE. 26223754 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 170 0 1 139 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X EDWARD O'CONNELL BUSINESS MGR 2122892878 4 EAST 98TH STREET NEW YORK NY 10029 THOMAS L KEMPNER JR PRESIDENT 2.00 0.00 X X 0 0 0 AJMAH HOUSTON VICE PRESIDENT 2.00 0.00 X X 0 0 0 LEIGH ABRAMSON TREASURER 2.00 0.00 X X 0 0 0 GEOFFREY HSU SECRETARY 2.00 0.00 X X 0 0 0 ANELECHI ANYANWU TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL CHAE TRUSTEE 2.00 0.00 X 0 0 0 VANESSA CORNELL TRUSTEE 2.00 0.00 X 0 0 0 HENRY DAVISON TRUSTEE 2.00 0.00 X 0 0 0 THOMAS DEWEY TRUSTEE 2.00 0.00 X 0 0 0 ANDREA DUBOIS TRUSTEE 2.00 0.00 X 0 0 0 JOCELYN GAILLIOT TRUSTEE 2.00 0.00 X 0 0 0 NEEL GANDHI TRUSTEE 2.00 0.00 X 0 0 0 SARAH JANES GIBBONS TRUSTEE 2.00 0.00 X 0 0 0 NICHOLAS LANDRIGAN TRUSTEE 2.00 0.00 X 0 0 0 IJAH MONDESIRE-CRUMP TRUSTEE 2.00 0.00 X 0 0 0 ALEXIS MOSES TRUSTEE 2.00 0.00 X 0 0 0 JONATHAN PEREZ TRUSTEE 2.00 0.00 X 0 0 0 JENNIFER RICH TRUSTEE 2.00 0.00 X 0 0 0 JAVIER RODRIGUEZ TRUSTEE 2.00 0.00 X 0 0 0 CARLOS ROHM TRUSTEE 2.00 0.00 X 0 0 0 SARAH SAINT-AMAND TRUSTEE 2.00 0.00 X 0 0 0 JULIAN SALISBURY TRUSTEE 2.00 0.00 X 0 0 0 EVANGELINE SHIH TRUSTEE 2.00 0.00 X 0 0 0 JOY S HURD IV HEAD OF SCHOOL 40.00 0.00 X 535115 0 186683 EDWARD O'CONNELL BUSINESS MANAGER 40.00 0.00 X 378160 0 52092 EVAN MORAITIS ASST. HEAD OF SCHOOL 40.00 0.00 X 301026 0 94547 BENNY CHAN TECHNOLOGY DIRECTOR 40.00 0.00 X 199044 0 47690 OLIVER BOWCOCK UPPER SCHOOL DIRECTOR 40.00 0.00 X 208044 0 55488 ERIC HILL TEACHER 40.00 0.00 X 218676 0 55964 JULIO RODRIGUEZ SECURITY DIRECTOR 40.00 0.00 X 212678 0 24847 STUART JOHNSON FORMER HEAD OF SCHOOL 0.00 0.00 X 455000 0 0 2507743 0 517311 58 1 1 0 ELIOR CTY LLC 120 BROADWAY SUITE 1020 NEW YORK NY 10271 FOOD 566789 PJ MECHANICAL SERVICE & MAINTENANCE LLC 551 5TH AVENUE 9TH FLOOR NEW YORK NY 10176 MAINTENANCE 339015 CAMBRIDGE ASSOCIATES 125 HIGH STREET BOSTON MA 02110 INVESTMENT MANAGER 249194 MCCANN PROTECTIVE SERVICES LLC 53-18 SEABURY STREET FLUSHING NY 11373 SECURITY 117188 4 306681 225638 5700470 229943 6232789 EDUCATION 611600 20773600 20773600 AFTER SCHOOL PROGRAM 611600 1047205 1047205 BOOK FAIR 611600 2522 2522 21823327 2965514 2965514 18325 0 18325 18325 18325 19892304 21540835 -1648531 -1648531 -1648531 226881 306681 226881 0 MISCELLAENOUS INCOME 611710 580 580 PASS THRU K-1 LOSS 525990 -146760 -146760 -146180 29245244 21823907 -146760 1335308 3602550 3602550 1095612 677953 352586 65073 13138681 11765646 949805 423230 1311564 1181427 81612 48525 2663622 2434713 177592 51317 928410 821449 75452 31509 103173 103173 101983 101983 284455 284455 705064 512800 192264 965746 411118 420647 133981 394778 91909 151545 151324 272758 157021 107014 8723 133533 121525 12008 1371665 1234499 68583 68583 390096 351086 19505 19505 ACADEMIC AND OTHER COST 1900577 1043848 856729 DINING ROOM COSTS 909765 909765 REPAIRS AND MAINTENANCE 739701 665731 36985 36985 PARENTS ASSOCIATION ACT 315368 315368 447866 240714 207152 31776967 26223754 3979930 1573283 5867311 7078653 3762752 1833593 784878 813597 42912479 37057117 6471068 5855362 33613683 38901429 92999221 105459282 143498913 159941916 2178536 2321959 8589234 9931011 10767770 12252970 X 100630903 111854473 32100240 35834473 132731143 147688946 143498913 159941916 X -2531723 17366652 122874 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26724204 201429 4149775 1222846 29852562 25016244 241100 2676890 1210030 26724204 32449360 184690 -6502686 1115120 25016244 25762213 315396 7391506 1019755 32449360 25866459 222860 653925 981031 25762213 0.32570 0.67430 0 0 84584 84584 33517084 32820131 696953 9310811 4236986 5073825 5855362 HEDGE FUNDS 75398135 F PRIVATE EQUITY 30061147 F 105459282 X 42951772 17366652 226881 17593533 25358239 284455 3602550 3887005 29245244 27993969 226881 226881 27767088 284455 3725424 4009879 31776967 PART V, LINE 4: THE ENDOWMENT CONSISTS OF APPROXIMATELY 30 INDIVIDUAL FUNDS ESTABLISHED FOR SCHOLARSHIPS AND OTHER PURPOSES AND SUCH FUNDS ARE DONOR RESTRICTED. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL ASC TOPIC 740 IS POTENTIALLY APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS INCOME, ATTRIBUTABLE TO INVESTMENT INCOME. NONETHELESS, BECAUSE OF THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE PER RETURN 226,881. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS. 3,602,550. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN EXPENSES PER AUDITED FINANCIAL STATEMENTS. 226,881. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS. 3,602,550. POSTRETIREMENT HEALTH-CARE AMOUNT OTHER THAN PERIODIC COSTS 122,874. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADEQUATELY PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS SCHOOL PUBLICATIONS THAT ARE AVAILABLE UPON REQUEST. SCHEDULE E, LINE 6A: THE SCHOOL RECEIVES FUNDS FROM THE STATE OF NEW YORK DEPARTMENT OF EDUCATION FOR NON-PUBLIC SCHOOL MANDATED SERVICES. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 38327854 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 INVESTMENTS 1958498 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 10832258 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENTS 4138604 0 0 0 0 0 0 55257214 0 55257214 1 0 0 1 1 0 PART I, LINE 3: AMOUNTS REPORTED ON THE ACCRUAL METHOD OF ACCOUNTING. SCHEDULE F, PART IV, FORM 8621 THE SCHOOL WAS AN INDIRECT SHAREHOLDER OF A PASSIVE FOREIGN INVESTMENT COMPANY OR QUALIFIED ELECTING FUND DURING THE YEAR, HOWEVER, IT WAS NOT REQUIRED TO FILE THE FORM 8621 THIS YEAR. FORM 8865: THE SCHOOL HAD AN OWNERSHIP INTEREST IN A FOREIGN PARTNERSHIP DURING THE TAX YEAR, HOWEVER THE SCHOOL DID NOT MEET THE REPORTING REQUIREMENTS FOR THIS FORM. RAFFLE 194235 161239 32996 32996 PA BENEFIT 339327 145442 193885 193885 533562 306681 226881 226881 226881 0 1 FINANCIAL AID-STUDENTS 79 3602550 FMV TUITION REDUCTION PART I, LINE 2: ST. BERNARD'S IS COMMITTED TO ADMITTING AND ENROLLING THE MOST QUALIFIED STUDENTS. BOYS ARE ACCEPTED FOR ADMISSION BEFORE THE AWARDING OF GRANTS. EACH YEAR ST. BERNARD'S SETS ASIDE MONEY FOR FINANCIAL AID. GRANTS ARE GIVEN ON THE BASIS OF NEED, WITH THE EXPECTATION THAT RECIPIENTS WILL MAKE GOOD USE OF THEIR EDUCATIONAL OPPORTUNITIES. EACH CASE IS GIVEN INDIVIDUAL CONSIDERATION BY THE FINANCIAL AID COMMITTEE, BASED ON INFORMATION THAT THE PARENTS AND THE SCHOOL SCHOLARSHIP SERVICE FORMS PROVIDE. ALL INFORMATION SUPPLIED IS HELD IN STRICT CONFIDENCE. X 1 1 X X X 0 1 0 0 0 0 0 0 0 JOY S HURD IV HEAD OF SCHOOL 482990 0 0 0 52125 0 65592 0 121091 0 721798 0 0 0 STUART JOHNSON FORMER HEAD OF SCHOOL 455000 0 0 0 0 0 0 0 0 0 455000 0 0 0 EDWARD O'CONNELL BUSINESS MANAGER 378160 0 0 0 0 0 52092 0 0 0 430252 0 0 0 EVAN MORAITIS ASST. HEAD OF SCHOOL 301026 0 0 0 0 0 48890 0 45657 0 395573 0 0 0 ERIC HILL TEACHER 218676 0 0 0 0 0 26231 0 29733 0 274640 0 0 0 OLIVER BOWCOCK UPPER SCHOOL DIRECTOR 208044 0 0 0 0 0 25755 0 29733 0 263532 0 0 0 BENNY CHAN TECHNOLOGY DIRECTOR 199044 0 0 0 0 0 22239 0 25451 0 246734 0 0 0 JULIO RODRIGUEZ SECURITY DIRECTOR 212678 0 0 0 0 0 24847 0 0 0 237525 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE IS PROVIDED TO THE HEAD OF SCHOOL AS A CONDITION OF EMPLOYMENT AS ITEMIZED IN PART II, LINE 4, COLUMN B (III). PART I, LINE 1B THE HOUSING ALLOWANCE IS NOT A SPECIFIC DOLLAR AMOUNT. IT REPRESENTS THE MAINTENANCE FEE ASSOCIATED WITH THE HEAD OF SCHOOL'S APARTMENT AS WELL AS THE RELATED POWER UTILITY CHARGES. THESE CHARGES ARE NOT REIMBURSED TO THE HEAD OF SCHOOL BUT PAID BY THE SCHOOL DIRECTLY TO THE BUILDING MANAGER AND UTILITY COMPANY AFTER PROPER DOCUMENTATION IS PROVIDED. AS INDICATED IN LINE 3, THE HEAD OF SCHOOL'S COMPENSATION IS ESTABLISHED ANNUALLY BY A COMMITTEE OF TRUSTEES AND INCLUDES A REVIEW OF THESE ANNUAL EXPENSES. PART I, LINE 4B THE SCHOOL MAINTAINS A 457B PLAN FOR THE HEAD OF SCHOOL, CONTRIBUTIONS ARE MADE ANNUALLY IN THE AMOUNT OF THE APPLICABLE DOLLAR AMOUNT UNDER CODE 457(E)(15)(A). X 28 229943 PUBLISHED MARKET QUOTES 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTED ITEMS REPRESENT THE NUMBER OF STOCK DONATIONS RECEIVED FROM DONORS DURING THE YEAR. PART I, LINE 32B: DONATED SECURITIES ARE SOLD UPON RECEIPT BY THE SCHOOL AFTER VERIFICATION WITH THE DONOR. SALES ARE INITIATED AND EXECUTED ONLINE VIA AN ONLINE BROKERAGE SERVICE. FORM 990, PART I, LINE 1 ST. BERNARD'S OFFERS ABLE YOUNG BOYS OF DIVERSE BACKGROUNDS AN EXCEPTIONALLY THOROUGH, RIGOROUS, AND ENJOYABLE INTRODUCTION TO LEARNING AND COMMUNITY LIFE. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE FORM 990 ARE REVIEWED BY THE AUDIT COMMITTEE WHICH PRESENTS ITS RECOMMENDATION FOR APPROVAL TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND PROFESSIONAL STAFF ARE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH THE SCHOOL'S POLICIES AND PROVIDE INFORMATION CONCERNING ANY POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE HEAD OF SCHOOL, ASST. HEAD OF SCHOOL AND BUSINESS MANAGER ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE PROCESS INCLUDES A REVIEW OF THE COMPONENTS OF THEIR COMPENSATION, AS WELL AS THEIR TOTAL PACKAGES AND COMPARISONS OF BOTH COMPONENTS AND TOTAL PACKAGES TO TWO DIFFERENT PEER GROUPS COMPRISED OF A) A GROUP OF APPROXIMATELY 13 NEW YORK CITY SCHOOLS, AND B)A GROUP OF 147 NEW YORK STATE INDEPENDENT SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS CONSIST OF CHANGE IN POST-RETIREMENT HEALTH INSURANCE OTHER THAN PERIODIC COSTS 122,874.