2023-02-10T10:37:02-06:00 2022-06-30 363990892 Capin Crouse LLP 1330 Avenue of the Americas Suite 23A New York NY 10019 990 2021-07-01 116112414 The Stony Brook School STON 6319411560 1 Chapman Parkway Stony Brook NY 11790 Pauline W Berol CFO 6319411560 2023-02-10 1 Pauline Berol 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z Joshua Crane 1 Chapman Parkway Stony Brook NY 11790 36987856 0 X www.stonybrookschool.org X 1914 NY The Stony Brook School is an independent college preparatory school (grades 7-12). 10 10 232 25 0 0 6200946 8268988 20545284 22442830 1698862 1275343 333094 209232 28778186 32196393 5725396 4312966 0 0 10175944 11579426 172518 221177 1135484 6330426 8382634 22404284 24496203 6373902 7700190 75204445 79193763 10106917 10660054 65097528 68533709 X (See Schedule O)The Stony Brook School is an independent college preparatory school (grades 7-12) that exists to challenge young men and women to know Jesus Christ as Lord, to love others as themselves, and to grow in knowledge and skill, in order that they may serve the world through their character and leadership. 0 0 19182362 4166036 21705270 The Stony Brook School is an independent college prepartory school for boarding and day students in grades 7-12. The enrollment this year was approximately 442 students attending classes at the Stony Brook Campus. The educational components of the school include a rigorous academic agenda. 1296575 485655 The Stony Brook School offers extracurricular activities such as sports, which includes a marine/sailing program, clubs, wellness services, residential life for the boarding students, and student activities for all students. 1239040 146930 457358 The Stony Broook School launched Gravitas in 2020. Gravitas is an extension of the Stony Brook School and provides online access to the Stony Brook Education through an 100% online delivery. 95189 45615 The Stony Brook School offers academic support services that are called "Learning Services". These include tutoring and academic support. 95189 45615 21813166 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 232 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Pauline W Berol 6319411560 1 Chapman Parkway Stony Brook NY 11790 S Michael Koh President & Chairperson 4.00 X X 0 0 0 Elaine M Kanas Vice-Chairperson 4.00 X X 0 0 0 Ian Haynes Treasurer 2.00 X X 0 0 0 Bradley Kirk Secretary 3.00 X X 0 0 0 Henry Ho Secretary (part year) 4.00 X X 0 0 0 Bruce D Bohuny Trustee 2.00 X 0 0 0 Sharon A Bottomley Trustee 2.00 X 0 0 0 Christine Kang Trustee 2.00 X 0 0 0 Christopher Levy Trustee 2.00 X 0 0 0 Wendelyne Horst Murphy Trustee 2.00 X 0 0 0 Bryan Cho Trustee 2.00 X 0 0 0 Joshua Crane Head of School 60.00 X 345950 0 105154 Pauline W Berol CFO / Asst. Treasurer 50.00 X 152080 0 72426 Luke Layow Director of Advancement 50.00 X 135188 0 115043 Yuri Frances Director of Admissions 50.00 X 117340 0 67380 Gregg Gunderson Director of Facilities 50.00 X 147680 0 21580 Will Lingle Assistant Head of School 50.00 X 123055 0 19861 Sean Riley Executive Director of Gravitas 50.00 X 120896 0 19571 1142189 0 421015 8 0 1 0 CulinArt GroupCompass Group USA PO Box 417632 Boston MA 022417632 Food Service 676312 Sage Dining Services 1402 York Road Lutherville MD 21093 Food Service 612362 Stafford Associates 21 Bennetts Road Suite 200 Setauket NY 11733 Networking Services 330783 All Island Mechanical PO Box 289 Ronkonkoma NY 11779 Repair & Maintenance 302851 Strike Force of North America Corp 648-11 Middle Country Road St James NY 11780 Custodial Services 292154 14 326136 168946 7773906 203323 8268988 Tuition and fees 611710 22192405 22192405 Summer programs 611710 250425 250425 22442830 479594 479594 43788 0 43788 43788 43788 5437158 4362469 278940 1074689 -278940 795749 795749 64430 326136 150054 -85624 -85624 35 0 35 35 251033 251033 251033 32196393 22693898 0 1233507 4312966 4312966 692871 268063 283205 141603 19206 17622 1584 7568908 6536505 586204 446199 416804 358920 34504 23380 2409940 2386140 10043 13757 471697 402241 50355 19101 36120 36120 54074 54074 221177 221177 89594 89594 875759 656838 210325 8596 359766 359766 511164 456625 27258 27281 417778 369676 34309 13793 688691 650463 19093 19135 333206 172285 34792 126129 19461 12638 6823 3585 3585 644096 622425 10867 10804 Food service 1516183 1516183 Repairs & maintenance 1238856 1176667 31130 31059 Instructional material 831838 831838 Security & custodial 634543 634543 127920 67177 27273 33470 24496203 21813166 1547553 1135484 1240356 1092611 11617064 14521121 1843763 4251867 387698 436917 7300 367699 274170 41255323 0 39029315 41255323 18715410 15426810 1797682 1733998 198158 200946 75204445 79193763 1006802 1138136 9070004 9495233 30111 26685 10106917 10660054 X 41370155 43976846 23727373 24556863 65097528 68533709 75204445 79193763 X 7700190 -4263084 -925 X 0 1 X 1 0 X 2103624 3561021 2171350 6200946 8268988 22305929 2103624 3561021 2171350 6200946 8268988 22305929 5940688 16365241 421600 492089 508153 390793 523382 2336017 13590 13770 18637 45997 166323 189502 150997 280707 251033 1038562 25726505 97815833 0.63610 0.62020 X Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21252768 164373 -2698022 675800 18043319 17439971 48092 4266034 501329 21252768 17588532 107573 83866 340000 17439971 17255458 76194 764880 508000 17588532 16517770 59820 1266868 483475 105525 17255458 0.00507 0.99493 0 0 508612 508612 31756123 31756123 8575080 8575080 415508 415508 41255323 Annuities payable 26298 Life insurance payable 387 26685 23679878 -4263084 150054 -4113030 27792908 89594 4313891 4403485 32196393 20243697 150054 150054 20093643 89594 4312966 4402560 24496203 Part V, Line 4: Utilized to fund various program activities while seeking to maintain the purchasing power of the endowment assets. Part XI, Line 2d - Other Adjustments: Fundraising event expenses 150,054. Part XI, Line 4b - Other Adjustments: Financial aid 4,312,966. Change in value of annuity 925. Part XII, Line 2d - Other Adjustments: Fundraising event expenses 150,054. Part XII, Line 4b - Other Adjustments: Financial aid 4,312,966. 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 organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). Schedule E, Part I, Line 6 The school receives funding from the NY State Department of Education. The school also received funding for Title IVA from the local school district for student school supplies. Sub-Saharan Africa 0 0 Program Services Recruiting Fees 13335 East Asia and the Pacific 0 0 Program Services Recruiting Fees 8130 Europe (Including Iceland & Greenland) 0 0 Program Services Recruiting Fees 4200 0 0 0 0 0 0 25665 0 25665 0 0 0 0 0 0 Part I, line 3: The organization tracked expenditures in accordance with accrual basis of accounting using project reports. Part III Accounting Method: X X X X X 1 Community Counseling Service Co LLC 527 Madison Avenue 5th Floor New York NY 10022 Campaign Consulting 0 0 75000 -75000 Krentel & Associates 175 Strafford Avenue Suite One 30 Wayne PA 19087 Campaign Consulting 0 0 96177 -96177 Heaton Smith Group LLC 1380 W Paces Ferry Road NW Suite Atlanta GA 30327 Campaign Consulting 0 0 50000 -50000 221177 -221177 NY Centennial Gala 390566 326136 64430 68362 81692 390566 326136 64430 68362 81692 150054 -85624 Schedule G, Part I, Line 2b, column (iv): The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. 1 Financial Aid 182 4252210 Tuition Discounts 83 60756 Part I, Line 2: Grants are in the form of scholarships or financial aid used solely to reduce tuition based upon parent financial aid statements to determine need. Additional financial aid to reduce tuition was also provided to students who were not able to attend school due to travel restrictions caused by the COVID-19 pandemic. No cash changes hands and funds are directly tied to student accounts. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Joshua Crane Head of School 255000 0 83750 0 7200 0 0 0 105388 0 451338 0 0 0 Luke Layow Director of Advancement 130682 0 4506 0 0 0 10139 0 105138 0 250465 0 0 0 Pauline W Berol CFO / Asst. Treasurer 140166 0 11914 0 0 0 11582 0 61078 0 224740 0 0 0 Yuri Frances Director of Admissions 112039 0 5301 0 0 0 8876 0 58738 0 184954 0 0 0 Gregg Gunderson Director of Facilities 142757 0 4923 0 0 0 11076 0 10738 0 169494 0 0 0 Part I, Line 1a As a condition of employment, and as a convenience to the school, the Head of School and all faculty and key administrators are provided a home on school grounds. The home is provided as a nontaxable benefit to the Head of School and all faculty and key administrators. Part I, Line 7 The organization made nonfixed payments in the form of discretionary bonuses as determined by the Executive Committee of the board and approved by the full Board. 34000 Financial Aid Tuition remission X 8 203323 Selling price 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1a The Chairperson with the approval of the Board of Trustees, shall appoint an Executive Committee consisting of at least the Chairperson, Vice-Chairperson, Secretary, Treasurer, Head of School, and such other persons designated by the Chairperson and approved by the Board of Trustees. The Executive Committee shall be appointed by the Chairperson annually at its regular April meeting. Any person serving on the Executive Committee, who is not a member of the Board of Trustees, shall not be allowed to vote nor count for quorum purposes. The Executive Committee shall have such additional powers to those outlined in this paragraph, as may be conferred upon it by the Board of Trustees and shall report to the Board at a regular meeting of the Board following such Executive Committee meeting. During the interval between the meetings of the Board of Trustees, the Executive Committee shall possess and exercise all the powers and functions of the Board, and all such powers hereby delegated to it. Any action taken by the Executive Committee at any meeting where a quorum of its members is present and notice of which has been duly given to or waived by its members shall have the same force and effect as if such action had been duly taken by the full Board. The Chairperson of the Board shall be Chairperson of the Executive Committee and in the case of his or her absence, said Executive Committee may elect one of their number as chairperson for that meeting. The Head of School, as a member of the Executive Committee, shall participate in meetings of the Executive Committee but shall not have the right to vote. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the CFO/Assistant Treasurer. A draft Form 990 is sent to the Finance/Audit Committee of the Board for review and then presented to the full Board of Trustees for their review and comment. Once the Board of Trustees has reviewed and discussed the Form 990, the Form 990 is finalized and filed with the IRS. Form 990, Part VI, Section B, line 12c In connection with any actual or possible conflict of interest, an interested person must annually disclose the existence of the conflict of interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board-delegated powers considering the proposed transaction or arrangement. After disclosure of the potential conflict of interest and all material facts, and after any discussion with the interested person, he/she shall leave the Board of Trustees or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. The Board of Trustees or committee shall determine by majority vote of the disinterested trustees whether the transaction or arrangement is in the school's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Section B, line 15 The Executive Committee of the Board of Trustees is responsible to conduct a performance review of the Head of School and discuss the terms of the annual employment contract he/she will receive. Guidance is provided for setting compensation from educational salary information obtained from the National Association of Independent Schools for schools of comparable size and Heads with comparable experience and an independent consultant. The President of the Board then negotiates the contract with the Head of School and informs the Executive Committee when it is finalized. This process is documented in the HR file. Form 990, Part VI, Section B, Line 15b: The compensation of other officers is determined annually by the Head of School based on employee performance reviews and salary ranges for administrative positions obtained from the National Association of Independent Schools. This process is documented in the HR file. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are not published. The conflict of interest policy is distributed to all board members and is included in the general employee handbook. If a person wanted to see documents, policies, and/or financial statements, they would be made available for review in the business office of the school. Form 990, Part XI, line 9: Change in value of annuity -925.