2025-05-13T15:08:22-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-07-01 111661352 BUCKLEY COUNTRY DAY SCHOOL BUCK 5166271910 2 IU WILLETS ROAD NORTH HILLS ROSLYN NY 11576 DAN SCHULTZ CHIEF FINANCIAL OFFICER 5166271910 2025-05-13 1 1 MELISSA MODELSON P01603524 9143818900 2025-05-13 2023 2025-03-06 01:10:19Z JEAN-MARC JUHEL 2 IU WILLETS ROAD NORTH HILLS ROSLYN NY 11576 18724067 0 X WWW.BUCKLEYCOUNTRYDAY.COM X 1923 NY TO PROVIDE EDUCATION TO STUDENTS FROM GENERAL NURSERY THROUGH 8TH GRADE. 20 19 295 200 0 0 2708171 1562849 15200260 15513341 323622 350077 -43076 163720 18188977 17589987 2377624 2384797 0 0 9151646 9778918 0 0 382413 4803136 4795135 16332406 16958850 1856571 631137 26444133 29021043 3575581 4350189 22868552 24670854 X THE SCHOOL'S MISSION IS GROUNDED IN THE BELIEF EXPRESSED BY B. LORD BUCKLEY THAT OPENING THE EYES AND AWAKENING THE MIND IS THE ESSENCE OF EDUCATION. GUIDED BY THAT MISSION FOR ALMOST A CENTURY, BUCKLEY HAS PURPOSELY FOCUSED ON DEVELOPING A RIGOROUS CURRICULUM AND TEACHING SKILLS REQUIRED FOR THE STUDENTS' FUTURE, WHILE REMAINING COMMITTED TO A LIBERAL ARTS EDUCATION DEDICATED TO NURTURING THE WHOLE CHILD AND FOSTERING JOY IN LIFELONG LEARNING. 0 0 13769723 2384797 15522239 THE SCHOOL IS A CO-EDUCATIONAL INDEPENDENT DAY SCHOOL SERVING 335 CHILDREN IN GRADES PRE NURSERY THROUGH EIGHT. THE SCHOOL IS DESIGNED AS A RIGOROUS LEARNING INSTITUTION TO PREPARE STUDENTS FOR ENTRY INTO SELECTIVE SECONDARY SCHOOLS.UPPER SCHOOL - PROVIDED A FULL ACADEMIC YEAR TO 133 STUDENTS IN GRADES 5-8 INCLUDING 169 CLASS INSTRUCTION DAYS.LOWER SCHOOL - PROVIDED A FULL ACADEMIC YEAR TO 202 STUDENTS IN EARLY CHILDHOOD AND GRADES K-4 INCLUDING 169 CLASS INSTRUCTION DAYS.SUMMER CAMP - PROVIDED A DAY CAMP FOR CHILDREN AGED 2-15 YEARS INCLUDING 39 DAYS OF OPERATION. 13769723 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 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 1 1 0 0 0 1 21 0 295 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X DAN SCHULTZ CFO 5166271910 IU WILLETS ROAD ROSLYN NY 11756 CHRISTOPHER LEE CHAIR 6.00 0.10 X X 0 0 0 TIMOTHY O'SULLIVAN VICE CHAIR 6.00 0.10 X X 0 0 0 HEATHER ADLER SCHOEN VICE CHAIR 6.00 0.10 X X 0 0 0 PAUL VAMBUTAS TREASURER 6.00 0.10 X X 0 0 0 LASHERELLE MORGAN SECRETARY 6.00 0.10 X X 0 0 0 ALLISON ANGELILLI MD TRUSTEE 6.00 0.10 X 0 0 0 JOSEPH CAMERATA TRUSTEE 6.00 0.10 X 0 0 0 NEIL COHEN TRUSTEE 6.00 0.10 X 0 0 0 JOHN CRISH TRUSTEE 6.00 0.10 X 0 0 0 MICHAEL FERRUCCI TRUSTEE 6.00 0.10 X 0 0 0 ERRIN HATWOOD TRUSTEE 6.00 0.10 X 0 0 0 JASON HEMBREY TRUSTEE 6.00 0.10 X 0 0 0 RESHMA MCGOWAN TRUSTEE 6.00 0.10 X 0 0 0 SHALINI MIMANI TRUSTEE 6.00 0.10 X 0 0 0 SERGIO RAMIREZ TRUSTEE 6.00 0.10 X 0 0 0 REBECCA SHEN TRUSTEE 6.00 0.10 X 0 0 0 MARGARET WALSH TRUSTEE 6.00 0.10 X 0 0 0 LAURIE ZEPHYRIN-OSAYIMWESE MD TRUSTEE 6.00 0.10 X 0 0 0 KIMBERLY MCKINLEY-THOMAS TRUSTEE 6.00 0.10 X 0 0 0 JENNIFER YEE TRUSTEE 6.00 0.10 X 0 0 0 JEAN-MARC JUHEL HEAD OF SCHOOL 40.00 0.10 X 493255 0 173885 JOSE ALDEANUEVA CFO 40.00 0.10 X 227561 0 15324 ELIZABETH LYONS HEAD OF LOWER SCHOOL 40.00 0.00 X 172833 0 12907 COLLEEN FORTUNA DIR., ADMISSIONS AND FIN. AID 40.00 0.00 X 160350 0 40999 ROGER PERSAUD UPPER SCHOOL SCIENCE TEACHER 40.00 0.00 X 146577 0 33234 HILLARY JANIK 1ST GRADE TEACHER 40.00 0.00 X 130069 0 38512 HERBERT TOLER 7/8 HISTORY TEACHER 40.00 0.00 X 129384 0 6673 1460029 0 321534 14 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICES 1059376 DELL TRANSPORTATION 20 HAVEN AVE PORT WASHINGTON NY 11050 TRANSPORTATION SERVICES 442379 LI WHOLESALE FENCE & GAME COURT BUILDE 39 WELLINGTON AVE DEER PARK NY 11729 CONSTRUCTION SERVICES 385657 BLACKBAUD INC PO BOX 830413 PHILADELPHIA PA 19182 IT SERVICES 225410 JUMPSTREET EDUCATIONAL TOURS 780 RUE BREWSTER SUITE 02-300 MONTREAL QUEBEC CA STUDENT TOUR 142775 13 140573 944263 478013 67057 1562849 TUITION AND FEES 611710 13022730 13022730 SUMMER PROGRAM 611710 2457260 2457260 AUXILIARY REVENUE 611710 33351 33351 15513341 427694 427694 877991 955608 -77617 -77617 -77617 194626 140573 178472 16154 16154 8898 0 8898 8898 BAD DEBT RECOVERY 900099 125881 125881 INSURANCE RECOVERY 900099 6814 6814 MISCELLANEOUS REVENUE 900099 5973 5973 138668 17589987 15522239 0 504899 2384797 2384797 874050 438632 435418 6372828 4963430 1243023 166375 283671 223104 53715 6852 1646933 1460435 169877 16621 601436 450428 138629 12379 14182 14182 118712 118712 30000 30000 199270 126215 71959 1096 85884 85884 306745 161694 99819 45232 181255 133023 43710 4522 211653 193369 16622 1662 14839 13727 1011 101 54197 33533 20664 1120 761 325 34 802001 713781 80200 8020 239276 177981 55549 5746 KITCHEN & HEALTH EXPENS 838685 788364 41934 8387 REPAIRS AND MAINTENANCE 425999 383812 38352 3835 INSTRUCTIONAL EXPENSES 354044 354044 TRANSPORTATION 349918 349918 567355 332791 133013 101551 16958850 13769723 2806714 382413 3789587 5455144 1447080 31445 1014596 1639368 43254 58029 2457 7305 559861 627384 23046562 12969531 9951117 10077031 9507823 11056662 128358 68675 26444133 29021043 705563 902285 2702677 3381050 53371 0 113970 66854 3575581 4350189 X 19200146 20925011 3668406 3745843 22868552 24670854 26444133 29021043 X 631137 1142567 28598 X X 0 1 X 1 0 X 1032125 3629027 574895 2708171 1562849 9507067 1032125 3629027 574895 2708171 1562849 9507067 1037593 8469474 138844 133499 189634 331783 427694 1221454 191577 130107 105063 16154 442901 51200 40433 7431 2752 138668 240484 11411906 71001900 0.74220 0.78400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: YEARBOOK - 2019 AMOUNT: $ 27,300. REGISTRATION FEES FORFEITED - 2019 AMOUNT: $ 14,660. OTHER INCOME - 2019 AMOUNT: $ 9,240. 2020 AMOUNT: $ 38,383. 2021 AMOUNT: $ 6,338. 2022 AMOUNT: $ 2,752. 2023 AMOUNT: $ 5,973. LATE FEE - 2020 AMOUNT: $ 2,050. 2021 AMOUNT: $ 1,093. INSURANCE RECOVERY - 2023 AMOUNT: $ 6,814. BAD DEBT RECOVERY - 2023 AMOUNT: $ 125,881. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9688378 80966 1387121 10000 40000 11106465 7471475 1264253 991070 10000 28420 9688378 8500990 83751 -1060200 13508 39558 7471475 7105590 261518 1341844 164232 43730 8500990 6982059 148018 23561 10000 38048 7105590 0.93959 0.04232 0.01809 0 0 2646780 2646780 15923339 10577973 5345366 2982864 1620236 1362628 871176 716852 154324 622403 54470 567933 10077031 LEASE LIABILITY - OPERATING LEASE 66854 66854 X 15572112 1142567 98070 1240637 14331475 30000 3228512 3258512 17589987 13769810 67057 67057 13702753 30000 3226097 3256097 16958850 PART V, LINE 4: THE PURPOSE OF THE SCHOOL'S ENDOWMENT IS TO SUPPORT THE LONG TERM FINANCIAL STABILITY OF THE ORGANIZATION. 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: SPECIAL EVENT EXPENSES INCLUDED ON PART VIII, LINE 8B 67,057. GAIN ON LIQUIDATION OF INVESTMENT 31,013. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED ON PART IX, LINE 2 2,357,695. CAMP SCHOLARSHIPS INCLUDED ON PART IX, LINE 2 27,102. TUITION REMISSION INCLUDED ON PART IX, LINE 9 821,300. PAYROLL INCLUDED ON PART IX, LINE 7 20,000. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 2,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON PART VIII, LINE 8B 67,057. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID INCLUDED ON PART IX, LINE 2 2,357,695. CAMP SCHOLARSHIPS INCLUDED ON PART IX, LINE 2 27,102. TUITION REMISSION INCLUDED ON PART IX, LINE 9 821,300. PAYROLL INCLUDED ON PART IX, LINE 7 20,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A GENERAL STATEMENT OF NON-DISCRIMINATION IS PUBLICIZED ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDING FROM NEW YORK STATE. THE CATEGORIES WHERE FUNDING IS APPLIED FOR AND RECEIVED ARE: MANDATED SERVICES AID, COMPREHENSIVE ATTENDANCE PROGRAM, AND PUPIL ATTENDANCE REPORTING. THE SCHOOL ALSO RECEIVED CARES ACT STIMULUS IN FY24. FALL FAIR 2023 311855 137573 174282 17156 43892 114866 CENTENNIAL 18270 3000 15270 187 1 5074 5074 2371 335199 140573 194626 17156 43892 117424 178472 16154 1 FINANCIAL AID 111 2357695 SUMMER CAMP SCHOLARSHIP 53 27102 PART I, LINE 2: FINANCIAL AID BUCKLEY USES SCHOOL AND STUDENT SERVICES (SSS), PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, TO PROCESS FINANCIAL AID APPLICATIONS AND HELP DETERMINE NEED. THE SSS PROGRAM PRODUCES TWO REPORTS, BASED ON DIRECT PARENT INPUT, WHICH ARE RELEVANT TO A FINANCIAL AID FILE (1) - THE PERSONAL FINANCIAL STATEMENT (PFS) AND (2) - THE REPORT OF FAMILY CONTRIBUTION (RFP). THE ADMISSIONS OFFICE ALSO INCLUDES TAX RETURNS IN THEIR APPLICANT FILES AS AN ADDITIONAL PIECE OF INFORMATION, BUT THESE TAX RETURNS ARE DESTROYED EVERY YEAR. ADDITIONALLY, THE PROCESS INVOLVES AN INTERNAL DISCUSSION THAT IS DOCUMENTED USING A FINANCIAL AID SHEET. THE SHEET COMPILES SUMMARY INFORMATION ABOUT THE FAMILIES AND PRIOR YEAR GRANTS, AND IT PROVIDES A WAY TO SEE ALL THE GRANT AWARDS ON THE BASIS OF A NUMBER OF FACTORS SUCH AS FAMILY INCOME, SSS OUTCOME WHEN AVAILABLE, PRIOR YEARS, SIBLINGS, PERCENTAGE OF SHARED BURDEN BY THE FAMILY, AND GROWTH RELATIVE TO PRIOR YEARS. IT IS A WORKING DOCUMENT RATHER THAN A REPORT, AND IT ADDS UP TO THE TOTAL GRANT AWARD FOR THE ACADEMIC YEAR. SUMMER CAMP SCHOLARSHIP APPLICANTS MUST COMPLETE FINANCIAL AID PAPERWORK WHEN THEY APPLY FOR CAMP FINANCIAL AID. THE CAMP DIRECTOR AND THE OFFICE MANAGER REVIEW THE PAPERWORK AND PUT TOGETHER AN OFFER FOR THE FAMILIES. THE FINANCIAL AID IS DIRECTLY APPLIED TO APPLICANTS' ACCOUNT TO ENSURE THAT THE AID IS ONLY APPLIED TO CAMP. X 1 1 X X X 0 0 0 0 0 0 0 1 0 JEAN-MARC JUHEL HEAD OF SCHOOL 443255 0 50000 0 0 0 34219 0 139666 0 667140 0 0 0 JOSE ALDEANUEVA CFO 227561 0 0 0 0 0 11556 0 3768 0 242885 0 0 0 COLLEEN FORTUNA DIR., ADMISSIONS AND FIN. AID 160350 0 0 0 0 0 8771 0 32228 0 201349 0 0 0 ELIZABETH LYONS HEAD OF LOWER SCHOOL 172833 0 0 0 0 0 12137 0 770 0 185740 0 0 0 ROGER PERSAUD UPPER SCHOOL SCIENCE TEACHER 146577 0 0 0 0 0 10948 0 22286 0 179811 0 0 0 HILLARY JANIK 1ST GRADE TEACHER 130069 0 0 0 0 0 9681 0 28831 0 168581 0 0 0 PART I, LINE 1A AS OUTLINED IN THE EMPLOYMENT AGREEMENTS WITH THE SCHOOL, THE HEAD OF SCHOOL IS REQUIRED TO RESIDE ON CAMPUS TO MEET THE ONGOING NEEDS OF THE SCHOOL COMMUNITY UNDER SECTION 119. THE SCHOOL PROVIDED THE HEAD OF SCHOOL WITH A HOUSING ALLOWANCE IN THE AMOUNT OF $72,000. THE HOUSING ALLOWANCE WAS TREATED AS NONTAXABLE COMPENSATION AND REPORTED ON SCHEDULE J, PART II, COLUMN D. PART I, LINE 7 INDIVIDUAL INCLUDED IN SCHEDULE J, PART II RECEIVED A DISCRETIONARY BONUS DURING CALENDAR YEAR 2023 WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THE 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. 21805 FINANCIAL AID TUITION ASSISTANCE X 6633 COST X 3 600 COST X TICKET/ENTERTAINMENT 101 59824 COST 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS REPORTED IN COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW, COMMENT AND DISCUSSION WITH THE OUTSIDE ACCOUNTANTS. THEN THE FORM 990, WITHOUT SCHEDULE B, IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES IS AFFORDED AMPLE TIME TO REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH THE BOARD ANNUALLY MONITORS AND ENFORCES. THE BOARD MANDATES EACH TRUSTEE, OFFICER AND KEY EMPLOYEE (IF ANY) OF THE SCHOOL TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE HEAD OF THE SCHOOL OR AUDIT COMMITTEE CHAIR WHO WILL IN-TURN DISCLOSE SUCH CONFLICT TO THE AUDIT COMMITTEE OR TO THE BOARD INCLUDING DISCLOSURE OF ANY MATERIAL FACTS. AFTER DISCLOSURE OF THE INTEREST AND ALL OTHER MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON IS NOT PRESENT AT ANY POINT WHILE THE DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY REMAINING BOARD OR COMMITTEE MEMBERS. THE AUDIT COMMITTEE OR THE BOARD WILL EVALUATE THE CONFLICT OF INTEREST AND TAKE THE NECESSARY ACTIONS TO SOLVE THE MATTER WHILE PREVENTING OR MINIMIZING ANY RISKS TO THE SCHOOL. THE TRUSTEE, OFFICER OR EMPLOYEE WITH THE ACTUAL OR SUSPECTED CONFLICT OF INTEREST IS PROHIBITED FROM ATTEMPTING TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT. THE EXISTENCE AND RESOLUTION OF THE CONFLICT WILL BE DOCUMENTED IN THE SCHOOL'S RECORDS, INCLUDING IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL'S COMPENSATION IS ESTABLISHED BY THE BOARD EXECUTIVE COMMITTEE; COMPRISED OF THE BOARD CHAIR AND SEVERAL OTHER LONG-STANDING BOARD MEMBERS WHO ARE INDEPENDENT OF THE INDIVIDUAL BEING HIRED. IN DETERMINING THIS COMPENSATION, THE COMMITTEE REVIEWS THE INDIVIDUAL'S PROFESSIONAL EXPERIENCE AND PRIOR SALARY HISTORY, AND REFERS TO CURRENT NYSAIS, NAIS, GUIDESTAR AND SIMILAR SALARY INFORMATION, AS A BENCHMARK FOR COMPENSATION FOR SIMILAR POSITIONS. ANNUALLY, THE HEAD OF SCHOOL'S COMPENSATION IS REVIEWED AND BENCHMARKED WITH PEER INSTITUTIONS OPERATING SIMILAR INDEPENDENT SCHOOLS IN THIS REGION. THE BOARD OF TRUSTEES VOTE AND APPROVE THE HEAD OF SCHOOL'S SALARY. OFFICER COMPENSATION: THE COMPENSATION FOR OFFICERS IS DETERMINED BY THE HEAD OF SCHOOL, AFTER REVIEWING THE INDIVIDUAL'S PROFESSIONAL EXPERIENCE, CREDENTIALS AND PRIOR SALARY HISTORY AND APPROVED BY THE BOARD OF TRUSTEES. THE HEAD OF SCHOOL REFERS TO INDUSTRY BENCHMARKING TOOLS TO ASSIST IN ESTABLISHING A SALARY FOR ALL OFFICERS. ANNUALLY, EACH KEY EMPLOYEE PARTICIPATES IN A REVIEW PROCESS WITH THE HEAD OF SCHOOL AND SALARY MODIFICATIONS ARE OUTLINED IN A LETTER OF AGREEMENT. OFFICER SALARIES ARE INCLUDED IN THE SCHOOL'S BUDGET IN DESIGNATED DEPARTMENT LINE ITEMS; INCLUDED WITH OTHER EMPLOYEES WHO ALSO SERVE IN THOSE SPECIFIC DEPARTMENTS. THE COMPENSATION REVIEW PROCESS LAST TOOK PLACE DURING FISCAL YEAR 2024. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, AND FORM 990 ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: GAIN ON LIQUIDATION OF INVESTMENT 31,013. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -2,415. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. 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