2024-05-08T13:00:37-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 520960218 THE FIELD SCHOOL INC FIEL 2022955800 2301 FOXHALL ROAD NW WASHINGTON DC 20007 LORI STRAUSS HEAD OF SCHOOL 2022955800 2024-05-08 1 LORI STRAUSS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LORI STRAUSS 2301 FOXHALL ROAD NW WASHINGTON DC 20007 29035590 0 X WWW.FIELDSCHOOL.ORG X 1972 DC SEE PART III, LINE 1. 16 16 150 100 0 0 1410054 1400848 17907375 18886679 1560064 239517 157898 64909 21035391 20591953 2595950 2950296 0 0 10006429 11191055 0 0 843250 5914803 5699263 18517182 19840614 2518209 751339 76281193 84991207 32756997 37417158 43524196 47574049 X THE FIELD SCHOOL IS A PRIVATE CO-ED SCHOOL FOR STUDENTS IN GRADES 6-12. BASED ON A BEAUTIFUL 10 ACRE CAMPUS IN NORTHWEST WASHINGTON, DC, FIELD IS DEFINED BY UNIQUELY SMALL CLASSES AND A DISTINCT MISSION: SELF-DISCOVERY, SKILLS OF MIND AND GENEROSITY OF HEART. WE TEACH THROUGH DIALOGUE AND PASSION, CELEBRATING INDIVIDUAL STUDENTS AND STRESSING THE PROCESS OF INQUIRY, ANALYSIS AND CREATIVITY. OUR STUDENTS PARTICIPATE AND LEARN TO CARE IN WAYS THAT INSPIRE COMPASSION AND ETHICAL BEHAVIOR. ALTHOUGH THE ENVIRONMENT IS RELAXED, THE FIELD SCHOOL IS BASED ON A TRADITIONAL CURRICULUM THAT MAKES CONNECTIONS BETWEEN DISCIPLINES AND EMPHASIZED WRITING, THINKING, SPEAKING, AND PROBLEM-SOLVING. WE BELIEVE OUR MISSION AND METHODS HELP US TO LIVE OUT OUR MOTTO: AUDE SAPERE - "DARE TO BE WISE." 0 0 17089655 2950296 18888126 THE FIELD SCHOOL IS A PRIVATE CO-ED SCHOOL FOR STUDENTS IN GRADES 6-12. BASED ON A BEAUTIFUL 10 ACRE CAMPUS IN NORTHWEST WASHINGTON, DC, FIELD IS DEFINED BY UNIQUELY SMALL CLASSES AND A DISTINCT MISSION: SELF-DISCOVERY, SKILLS OF MIND AND GENEROSITY OF HEART. WE TEACH THROUGH DIALOGUE AND PASSION, CELEBRATING INDIVIDUAL STUDENTS AND STRESSING THE PROCESS OF INQUIRY, ANALYSIS AND CREATIVITY. OUR STUDENTS PARTICIPATE AND LEARN TO CARE IN WAYS THAT INSPIRE COMPASSION AND ETHICAL BEHAVIOR. ALTHOUGH THE ENVIRONMENT IS RELAXED, THE FIELD SCHOOL IS BASED ON A TRADITIONAL CURRICULUM THAT MAKES CONNECTIONS BETWEEN DISCIPLINES AND EMPHASIZED WRITING, THINKING, SPEAKING, AND PROBLEM-SOLVING. WE BELIEVE OUR MISSION AND METHODS HELP US TO LIVE OUT OUR MOTTO: AUDE SAPERE - "DARE TO BE WISE." 17089655 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 50 0 1 150 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN REGER 2022955800 2301 FOXHALL ROAD NW WASHINGTON DC 20007 WILL PECAU BOARD CHAIR 2.00 X X 0 0 0 NELSON TORRES VICE CHAIR 1.00 X X 0 0 0 AMY HOWE SECRETARY 1.00 X X 0 0 0 MIMI STROUSE TREASURER 1.00 X X 0 0 0 ANDY ALTMAN TRUSTEE 1.00 X 0 0 0 PAULA ANDERSON TRUSTEE 1.00 X 0 0 0 MICHAEL DESANTIS TRUSTEE 1.00 X 0 0 0 MICHAEL FREEDMAN TRUSTEE 1.00 X 0 0 0 KIESHA GRANT TRUSTEE 1.00 X 0 0 0 SAM KLAUSNER TRUSTEE 1.00 X 0 0 0 CECILIA LEWIS TRUSTEE 1.00 X 0 0 0 MYRA MCGOVERN TRUSTEE 1.00 X 0 0 0 NANCY MELLON TRUSTEE 1.00 X 0 0 0 CYNTHIA QUARTERMAN TRUSTEE 1.00 X 0 0 0 ELIZABETH SAVAGE TRUSTEE 1.00 X 0 0 0 DAVE SOHIER TRUSTEE 1.00 X 0 0 0 LORI STRAUSS HEAD OF SCHOOL 60.00 X 595500 0 67154 JULIA GAYLORD ASSISTANT HEAD OF SCHOOL 50.00 X 158880 0 26268 JOHN REGER CFO/COO 50.00 X 210021 0 14508 TARA MCHALE DIR., STUDENT SUPPORT SRVC 40.00 X 161349 0 26462 PAGE NATHANIEL STITES UPPER SCHOOL DIRECTOR 40.00 X 149322 0 16553 JACLYN ZARRELLA HISTORY DEPT. CHAIR & US INSTRUCTIONAL CAOCH 40.00 X 143732 0 5133 GIL GALLAGHER MIDDLE SCHOOL DIRECTOR 40.00 X 137820 0 24270 JASON HERSOM DIR. OF ADMISSIONS 40.00 X 137221 0 8642 1693845 0 188990 19 0 1 0 DES-DC INC 1228 31ST STREET NW SUITE 100A WASHINGTON DC 20007 SCHOOL FURNITURE PURCHASED 413686 SHALOM TRANSPORTATION LLC 1401 SQUAW HILL LANE SILVER SPRING MD 20906 SUTTLE SERVICES 254853 PERKINS WILL INC 410 NORTH MICHIGAN AVENUE SUITE 16 CHICAGO IL 60611 ARCHTECTURAL WOK FOR THE SCIENCE CLASSRO 238568 CALVERT CONTROLS INC 105 ADELINA ROAD SUITE 201 PRINCE FREDERICK MD 20678 THE SCHOOL BUILDING AND MAINTENANCE 207108 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 191828854 SECURITY SERVICE FOR THE SCHOOL 177647 9 269528 1131320 280949 1400848 TUITION AND FEES 900099 18886679 18886679 18886679 933131 933131 45460 0 45460 45460 45460 7613545 8307159 -693614 -693614 -693614 137235 269528 135941 1294 1294 1984 537 1447 1447 MISCELLANEOUS 900099 8688 8688 VENDING COMMISIONS 900099 8020 8020 16708 20591953 18888126 0 302979 2950296 2950296 1107779 654667 325977 127135 7887613 7154734 484998 247881 328395 294803 20583 13009 1198328 1053927 94858 49543 668940 582225 58897 27818 119406 119406 53852 53852 87589 87589 1062514 813143 153993 95378 126086 18337 87589 20160 282337 205427 52002 24908 415156 361339 36552 17265 7813 3858 3955 243232 237628 5604 555866 483809 48941 23116 1463972 1274197 128895 60880 147211 128128 12961 6122 REPAIRS AND MAINTENANCE 277839 241823 24462 11554 SUBS. AND PUB'L 210463 103605 72056 34802 EQUIPMENT 191420 132671 57296 1453 ENTERTAINMENT 133033 31937 39004 62092 321474 243695 63249 14530 19840614 17089655 1907709 843250 1912015 4687797 8796953 19020 133500 54171 142113 215420 317334 60053517 17928290 40663676 42125227 26794636 26711208 3846473 4852857 76281193 84991207 942334 1980074 2932506 9218581 26098073 26149669 2778000 6084 68834 32756997 37417158 X 43039029 46985657 485167 588392 43524196 47574049 76281193 84991207 X 751339 2360964 937550 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 485167 75000 34566 21431 573302 573676 -66009 22500 485167 548477 43410 18211 573676 565307 100 16640 33569 548478 556066 100 40696 31555 565307 0.00000 1.00000 0.00000 0 0 10035318 10035318 45701211 15530829 30170382 2545148 1191383 1353765 1771840 1206078 565762 42125227 INTEREST RATE SWAP 4784023 DEFERRED COMPENSATION 68834 4852857 DEFERRED COMPENSATION 68834 68834 X 19915569 2360964 537 2361501 17554068 87589 2950296 3037885 20591953 16803266 537 537 16802729 87589 2950296 3037885 19840614 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED ENDOWMENTS IN WHICH THE PRINCIPAL IS INVESTED IN PERPETUITY AND THE INCOME IS EXPENDABLE TO SUPPORT FINANCIAL AID AT THE FIELD SCHOOL. PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2023, THE FIELD SCHOOL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPIRITWARE COST OF GOODS SOLD REPORTED AS EXPENSE ON THE 537. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 10B PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE ON THE FINANCIAL 2,950,296. STATEMENTS AND INCLUDED AS EXPENSES ON PART IX PART XII, LINE 2D - OTHER ADJUSTMENTS: SPIRITWARE COST OF GOODS SOLD REPORTED AS EXPENSE ON THE 537. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 10B PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE NETTED WITH REVENUE ON THE FINANCIAL 2,950,296. STATEMENTS AND INCLUDED AS EXPENSES ON PART IX 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 OUR NON-DISCRIMINATION POLICY IS NOT ONLY ADVERTISED IN OUR ADMISSION MATERIALS, BUT ALSO IN OUR EMPLOYMENT ADS, OUR WEBSITE, THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AIOSGW) EMPLOYEE LISTINGS AND THE DISTRICT OF COLUMBIA JOB LISTINGS. DARE TO BE FIELD 406763 269528 137235 135941 406763 269528 137235 135941 135941 1294 1 STUDENT FINANCIAL AID 75 2950296 PART I, LINE 2: FAMILIES APPLY FOR FINANCIAL AID THROUGH SCHOOL AND STUDENT SERVICES/TADS (SSS/TADS) HTTPS://SSSANDTADSFA.MY.SITE.COM/FAMILYPORTAL. IN ADDITION, FAMILIES MUST SUBMIT W2 AND 1040 FORMS FOR THE PREVIOUS YEAR DIRECTLY TO THE FILED SCHOOL NO LATER THAN FEBRUARY 1. TADS PROVIDES A REPORT CONTAINING AN ANALYSIS OF THE INCOME AND EXPENSES FOR EACH APPLYING FAMILY AND A RECOMMENDATION REGARDING HOW MUCH THE FAMILY CAN AFFORD TO SPEND ON AN INDEPENDENT SCHOOL EDUCATION. THE SCHOOL USES THIS ANALYSIS AND RECOMMENDATION AS A GUIDE PROVIDING IT GREAT WEIGHT IN ITS OWN ANALYSIS OF THE AMOUNT A FAMILY WOULD NEED IN ORDER TO ACCEPT AN OFFER OF ADMISSION FROM THE FIELD SCHOOL. WE ADDITIONALLY TAKE INTO ACCOUNT LOCAL CONDITIONS IN THE DC AREA ECONOMY AND MARKET SPECIFIC CIRCUMSTANCES OF THE FAMILY'S FINANCIAL SITUATION THAT WE MAY BECOME AWARE OF, AS WELL AS OUR KNOWLEDGE OF HOW MUCH THE FAMILY MAY HAVE PREVIOUSLY PAID AT OTHER SCHOOLS OR IS PROJECTED TO PAY AT OTHER SCHOOLS FOR OTHER CHILDREN. OUR AID IS ENTIRELY NEED-BASED AND DOES NOT REFLECT RELATIVE SCHOLARLY MERIT. THE FINAL DECISIONS ARE MADE BY THE DIRECTOR OF FINANCIAL AID IN CONSULTATION WITH THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER. X X X 1 1 X X X X 0 1 0 0 0 0 0 1 0 LORI STRAUSS HEAD OF SCHOOL 492600 0 0 0 102900 0 54778 0 12376 0 662654 0 0 0 JOHN REGER CFO/COO 207037 0 2984 0 0 0 6211 0 8297 0 224529 0 0 0 TARA MCHALE DIR., STUDENT SUPPORT SRVC 158711 0 2638 0 0 0 14284 0 12178 0 187811 0 0 0 JULIA GAYLORD ASSISTANT HEAD OF SCHOOL 156304 0 2576 0 0 0 14067 0 12201 0 185148 0 0 0 PAGE NATHANIEL STITES UPPER SCHOOL DIRECTOR 146910 0 2412 0 0 0 4407 0 12146 0 165875 0 0 0 GIL GALLAGHER MIDDLE SCHOOL DIRECTOR 135203 0 2617 0 0 0 12169 0 12101 0 162090 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL HAS A BUDGET FOR SCHOOL RELATED EXPENSES THAT ARE FOR USE AT THEIR DISCRETION (NOT INCLUDED IN THE W-2). THE SCHOOL GROSS UP SHORT TERM DISABILITY INSURANCE PLAN. DURING THE YEAR LORI STRAUSS RECEIVED A HOUSING ALLOWANCE OF $50,000. PART I, LINE 4B DURING THE YEAR THE SCHOOL CONTRIBUTED $23,039 TO LORI'S 457(F) PART I, LINE 7 DURING THE YEAR THE ORGANIZAITON PROVIDED BONUSES TO THE FOLLOWING EMPLOYEES: JOHN REGER $2,984 TARA MCHALE $2,638 JULIA GAYLORD $2,576 PAGE NATHANIEL STITES $2,412 GIL GALLAGHER $2,617 JACLYN ZARRELLA $3,615 JASON HERSOM $2,599 A DISTRICT OF COLUMBIA 536001131 2020-11-01 26500000 REFINANCE PRIOR DEBT AND CONSTRUCTION OF SCHOOL ADDITION 0 0 0 A 26500000 26500000 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 1 1 FIRST NATIONAL BANK 15.000000000000 0 0 0 0 1 A 1 NAME IS NOT INCLUDED TO AVOID DISCL OFFICER OF THE ORGANIZATION 52900 AID IN PROVIDING EDUCATIONAL BENEFITS TO CHILDREN TUITION REMISSION FOR CHILD X 6 238980 FMV X AUCTION ITEMS 29 33165 X FOOD AND BEVERAGE 2 5504 X CAMERA AND PHOTO BACKDROP 2 3300 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 4 DURING THE YEAR, THE ORGANIZATION UPDATED THE BY-LAWS TO CHANGE THE COMPOSITION OF THE BOARD OF DIRECTORS THERE WILL BE AT LEAST ONE VICE CHAIR AND NOT MORE THAN TWO VICE CHAIRS. A SECOND VICE CHAIR MAY BE APPOINTED IF REQUESTED BY THE CHAIR AND APPROVED BY A MAJORITY OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE FINANCE COMMITTEE. THE RETURN WAS PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS ON AN ANNUAL BASIS. TRUSTEES ARE ALSO EXPECTED TO ACT AT ALL TIMES IN A MANNER CONSISTENT WITH THEIR FIDUCIARY DUTIES TO THE FIELD SCHOOL, AND TO EXERCISE PARTICULAR CARE THAT NO DETRIMENT TO THE FIELD SCHOOL RESULTS FROM ANY CONFLICT BETWEEN THEIR INTERESTS AND THIS OF THE FIELD SCHOOL. FURTHER, TRUSTEES WILL NOT VOTE OR DEBATE ON ANY MATTER IN WHICH THE TRUSTEE HAS A DIRECT OR INDIRECT INTEREST. THE BOARD MAY APPROVE A TRANSACTION IN WHICH A TRUSTEE HAS AN INTEREST IF THE MATERIAL FACTS OF THE TRANSACTION AND THE TRUSTEE'S INTEREST ARE DISCLOSED AND THE TRUSTEES APPROVING THE TRANSACTION DETERMINE THAT THE TRANSACTION IS FAIR AND REASONABLE TO THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ESTABLISHED A COMPENSATION COMMITTEE TO DETERMINE THE HEAD OF SCHOOL'S COMPENSATION THAT CONSISTS OF INDEPENDENT MEMBERS OF THE BOARD, AND INCLUDES THE CHAIR OF THE SCHOOL, THE TREASURER AND ONE OTHER BOARD MEMBER. ANNUALLY THE HEAD OF SCHOOL'S PERFORMANCE IS EVALUATED BY THE BOARD AND THESE COMMENTS ARE USED TO DETERMINE THE HEAD OF SCHOOL'S COMPENSATION. THE HEAD OF SCHOOL'S CONTRACT CALLS FOR A MINIMUM ANNUAL RAISE OF 3.5%. IN APPROVING THE CURRENT CONTRACT, THE COMPENSATION COMMITTEE CONSIDERED COMPENSATION LEVELS FROM APPROXIMATELY 20 DIFFERENT SCHOOLS. TEN SCHOOLS WERE SELECTED FROM THE DC AREA AND 10 SCHOOLS WERE SELECTED FROM AROUND THE COUNTRY. THE BOARD HAS ESTABLISHED A SALARY GOAL FOR ALL EMPLOYEES. THAT GOAL IS FOR THE SCHOOL'S COMPENSATION TO BE WITHIN THE 75TH PERCENTILE OF ALL LOCAL SCHOOLS. USING THAT GOAL, THE COMMITTEE ESTABLISHED THE CONTRACT TERMS INCLUDING THE HEAD OF SCHOOLS COMPENSATION. THE MOST RECENT CONTRACT REVIEW WAS COMPLETED IN APRIL 2023. THE DECISION AND DELIBERATION WAS DOCUMENTED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: GAIN ON INTEREST RATE SWAP 937,550.