2025-03-26T13:02:33-05:00 2024-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-07-01 133603578 THE BIRCH WATHEN LENOX SCHOOL BIRC 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 WILLIAM KUHN HEAD OF SCHOOL 2128610404 2025-03-26 1 1 MELISSA MODELSON P01603524 9143818900 2025-03-26 2023 2025-03-06 01:10:19Z WILLIAM KUHN 210 EAST 77TH STREET NEW YORK NY 10075 21748369 0 X WWW.BWL.ORG X 1991 NY EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 18 14 144 81 0 0 2950906 1714784 19725635 19850891 6420 18776 19014 -10743 22701975 21573708 6758453 6539739 0 0 11981899 11669802 0 0 411885 5847326 6262330 24587678 24471871 -1885703 -2898163 17149633 15069655 14943797 15728414 2205836 -658759 EDUCATIONAL PROGRAMS FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 0 0 21091020 6539739 19850891 ELEMENTARY AND SECONDARY EDUCATION: PROVIDED QUALITY AND NURTURING EDUCATION FOR 326 STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 21091020 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 62 0 144 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X WILLIAM KUHN HEAD OF SCHOOL 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 PHILIP SASSOWER CHAIR 6.00 X X 0 0 0 STEPHANIE KOSSAR-STUART TREASURER 6.00 X X 0 0 0 LINDA WEINMAN SECRETARY 6.00 X X 0 0 0 ELAINE ALFOND PA PRESIDENT EX-OFFICIO 6.00 X 0 0 0 DENEIDA DELOS SANTOS BOARD MEMBER 6.00 X 0 0 0 THEZA EXSTEIN GRIESMAN BOARD MEMBER 6.00 X 0 0 0 ALANA FRUMKES BOARD MEMBER 6.00 X 0 0 0 MICHAEL GOLLUB BOARD MEMBER 6.00 X 0 0 0 CINDY GREBOW BOARD MEMBER 6.00 X 0 0 0 LISA HOFFER BOARD MEMBER 6.00 X 0 0 0 STEVEN HOROWITZ BOARD MEMBER 6.00 X 0 0 0 STEVE MADDEN BOARD MEMBER 6.00 X 0 0 0 LYNELLE MAGINLEY-LIDDIE BOARD MEMBER 6.00 X 0 0 0 CHARLES MILLER BOARD MEMBER 6.00 X 0 0 0 DIANE MCKOY BOARD MEMBER 6.00 X 0 0 0 TAMARA SILBERG EISENBERG BOARD MEMBER 6.00 X 0 0 0 ALEXANDRA STANTON BOARD MEMBER 6.00 X 0 0 0 BONNIE TELLGMANN BOARD MEMBER 6.00 X 0 0 0 WILLIAM E KUHN HEAD OF SCHOOL 40.00 X 242774 0 12330 LAURIE MURBERG CHIEF FINANCIAL OFFICER 40.00 X 91840 0 11423 JANINE HOPLEY KARBON ASS. HEAD OF SCHOOL, THRU 12/1/23 40.00 X 184908 0 19974 RICHARD J PAN DIRECTOR OF TECHNOLOGY 40.00 X 179527 0 48243 GEOFFREY T FISHER ASSISTANT HEAD OF SCHOOL 40.00 X 172566 0 22423 MOMOHO TAKAO DIRECTOR OF COLLEGE COUNSELING 40.00 X 153484 0 21792 BENJAMIN DI NARDO CO-HEAD OF UPPER SCHOOL 40.00 X 153316 0 24655 LUIS A FERNANDEZ HEAD OF MAINTENANCE 40.00 X 138326 0 20865 LORI A KENNEDY DIRECTOR OF MIDDLE SCHOOL 40.00 X 138097 0 7506 FRANK J CARNABUCI FORMER HEAD OF SCHOOL 0.00 X 104299 0 12393 1559137 0 201604 24 1 1 0 EPSTEIN ENGINEERING PC 1441 BROADWAY SUITE 5020 NEW YORK NY 10018 CONSTRUCTION SERVICES 523578 ATLAS CONSTRUCTION OF NEW YORK INC 59-21 56TH STREET MASPETH NY 11378 CONSTRUCTION SERVICES 228911 POLSINELLI PC 900 W 48TH PLACE SUITE 900 KANSAS CITY MO 64112 LEGAL SERVICES 166371 INDEPENDENT FOCUS 565 HIDDEN BOULEVARD MOUNT PLEASANT SC 29464 OFFICE SUPPORT SERVICES 120380 ALEXANDER WOLF & SON 211 EAST 43RD STREET 21ST FLOOR NEW YORK NY 10017 BUILDING IMPROVEMENTS 101405 5 234897 243110 1236777 130925 1714784 TUITION AND FEES 611110 19115878 19115878 STUDENT ACTIVITY & LUNCH FEES 611110 635160 635160 SUMMER & AFTER SCHOOL PROGRAM INC 611110 99853 99853 19850891 18776 18776 2400 0 2400 2400 2400 81740 234897 174661 -92921 -92921 10100 0 10100 10100 INSURANCE REIMBURSEMENT 900099 55509 55509 MISCELLANEOUS INCOME 900099 14169 14169 69678 21573708 19850891 0 8033 6539739 6539739 954408 302164 575960 76284 8713217 7712348 719349 281520 362533 255417 96442 10674 936564 669897 250014 16653 703080 467586 210924 24570 182815 182815 137125 137125 506152 362807 143345 44140 44140 260120 207929 50007 2184 230746 207671 23075 200518 180466 20052 110575 110575 930362 837326 93036 1579620 1421658 157962 218459 218459 INSTRUCTIONAL EXPENSES 846730 846730 LUNCH PROGRAM 492745 439705 53040 REPAIRS AND MAINTENANCE 193834 174451 19383 RECRUITMENT EXPENSE 113060 113060 215329 136092 79237 24471871 21091020 2968966 411885 5821925 4321342 281816 281902 45000 52000 19741 230009 232848 267903 36525546 28783948 8586936 7741598 234100 294802 1927267 1880099 17149633 15069655 1710461 1257657 4585805 5646992 8647531 8823765 14943797 15728414 X 1858394 -1379929 347442 721170 2205836 -658759 17149633 15069655 X -2898163 53568 -20000 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 302442 57369 359811 264175 38267 302442 327532 -23357 40000 264175 327532 67164 67164 327532 327532 8187 8187 327532 0.00000 0.70165 0.29835 0 0 35740978 28184317 7556661 726754 599631 127123 57814 57814 7741598 ACCOUNTS RECEIVABLE - EMPLOYEE RETENTION CREDIT 1880099 1880099 X 15231487 53568 76948 67002 197518 15033969 6539739 6539739 21573708 18096082 76948 87002 163950 17932132 6539739 6539739 24471871 PART V, LINE 4: A DONOR-RESTRICTED ENDOWMENT FROM WHICH THE INTEREST IS TO BE EXPENDED ON A SCHOLARSHIP. PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: AUCTION ITEMS REPORTED ON PART VIII, LINE 8B 67,002. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,539,739. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF UNCOLLECTIBLE PLEDGES 20,000. AUCTION ITEMS REPORTED ON PART VIII, LINE 8B 67,002. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,539,739. 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 PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS HOMEPAGE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED NYS APPORTIONMENT MANDATED SERVICES FROM NEW YORK STATE EDUCATION DEPARTMENT AND BOOKS AND SUPPLIES FROM THE NYC DEPARTMENT OF EDUCATION, OFFICE OF NON PUBLIC SCHOOLS, NON-PUBLIC SCHOOL NYSTL UNIT. GALA 316637 234897 81740 59810 114851 316637 234897 81740 59810 114851 174661 -92921 1 FINANCIAL AID 165 6539739 PART I, LINE 2: ALL FAMILIES REQUESTING FINANCIAL AID MUST FILE FINANCIAL INFORMATION WITH SSS, WHICH ANALYZES AND REPORTS ON THE INFORMATION. THE SCHOOL'S FINANCIAL AID COMMITTEE EVALUATES EACH REQUEST. X X X 0 0 0 0 0 0 0 0 0 WILLIAM E KUHN HEAD OF SCHOOL 242654 0 0 0 120 0 11600 0 730 0 255104 0 0 0 RICHARD J PAN DIRECTOR OF TECHNOLOGY 179205 0 0 0 322 0 10060 0 38183 0 227770 0 0 0 JANINE HOPLEY KARBON ASS. HEAD OF SCHOOL, THRU 12/1/23 184050 0 0 0 858 0 9143 0 10831 0 204882 0 0 0 GEOFFREY T FISHER ASSISTANT HEAD OF SCHOOL 172454 0 0 0 112 0 8651 0 13772 0 194989 0 0 0 BENJAMIN DI NARDO CO-HEAD OF UPPER SCHOOL 153106 0 0 0 210 0 7866 0 16789 0 177971 0 0 0 MOMOHO TAKAO DIRECTOR OF COLLEGE COUNSELING 153372 0 0 0 112 0 7713 0 14079 0 175276 0 0 0 LUIS A FERNANDEZ HEAD OF MAINTENANCE 138184 0 0 0 142 0 5883 0 14982 0 159191 0 0 0 FRANK J CARNABUCI FORMER HEAD OF SCHOOL 103475 0 0 0 824 0 6302 0 6091 0 116692 0 0 0 278602 FINANCIAL AID DISCOUNTED TUITION X 22067 COST X 2291 COST X 2 8256 AVG SELLING PRICE X 1 56 COST X 1 4010 COST X AUCTION ITEMS 75 67002 COST X FACE SHIELDS 1 21000 COST X PROCESSING SUPPLIES 1 6243 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN B. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER THE FORM 990 IS PREPARED, THE HEAD OF SCHOOL & CFO WILL REVIEW THE TAX RETURN. THE FORM 990 WILL THEN BE CIRCULATED ELECTRONICALLY FOR REVIEW BY THE EXECUTIVE COMMITTEE AND IF APPROVED, WILL GO TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL INTERESTED PERSONS WHICH INCLUDES ANY MEMBER OF THE BOARD OF TRUSTEES ("BOARD"), ANY PERSON WITH BOARD DELEGATED POWERS, ANY OFFICER OR ANY EMPLOYEE OF THE SCHOOL WHO HAS A DIRECT OR INDIRECT "FINANCIAL INTEREST OR "NON-FINANCIAL INTEREST." A CONFLICT OF INTEREST ARISES WHEN AN OUTSIDE BUSINESS RELATIONSHIP OF THE BOARD MEMBER, OFFICER OR EMPLOYEE MAY INTERFERE WITH THAT PERSON'S RESPONSIBILITY TO THE SCHOOL, OR HAVE THE POTENTIAL TO AFFECT THAT PERSON'S JUDGMENT OR PERFORMANCE WITH RESPECT TO A SCHOOL MATTER. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS FINANCIAL OR NON-FINANCIAL RELATIONSHIP IN THE PROPOSED TRANSACTION OR ARRANGEMENT TO THE BOARD DELEGATED COMMITTEE. IN THE CASE OF AN EMPLOYEE, THE EMPLOYEE SHOULD NOTIFY THE DESIGNATED MEMBER OF THE CONFLICT OF INTEREST COMMITTEE, WHO WILL CONSULT WITH THE SCHOOL'S ATTORNEYS OR AUDITORS TO REVIEW THE FACTS BEFORE BRINGING THE ISSUE TO SUCH COMMITTEE. AFTER EXERCISING DUE DILIGENCE, THE COMMITTEE WILL DETERMINE, BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS, WHETHER THE SCHOOL CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, OR WHETHER IT IS IN THE SCHOOL'S BEST INTEREST TO CHOOSE THE PROPOSED ARRANGEMENT DESCRIBED IN THE DISCLOSURE. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE ACTUAL POSSIBLE CONFLICTS OF INTEREST, IT WILL INFORM THAT PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED UNDER THE CIRCUMSTANCES, THE BOARD DETERMINES THAT THE PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT WILL, WITH THE ADVICE OF COUNSEL, TAKE WHATEVER ACTION IS DEEMED APPROPRIATE. THE SCHOOL REQULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. SALARIES OF COMPARABLE INSTITUTIONS ARE USED AS A TOOL FOR COMPARISON. THERE IS A WRITTEN CONTRACT PROVIDED TO THE HEAD OF SCHOOL. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY 2024. THE CFO'S ANNUAL SALARY WAS DETERMINED BY THE HEAD OF SCHOOL AND APPROVED BY THE EXECUTIVE COMMITTEE. ALL SALARIES ARE APPROVED BY THE BOARD IN THE OVERALL BUDGET PROCESS. THE HEAD OF SCHOOL USES COMPARABLE DATA FROM OTHER SCHOOLS ALONG WITH THE CFO'S WORK LOAD TO DETERMINE THEIR SALARY LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS FORM 1023, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE OFF OF UNCOLLECTIBLE PLEDGES -20,000. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS A EXECUTIVE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.