2025-05-13T12:09:39-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-07-01 141462234 GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK GREE 8452792995 400 DOANSBURG ROAD BOX 719 BREWSTER NY 105090719 RHONDALYN RICHARDSON CFO 8452792995 2025-05-12 1 0 BARRY WECHSLER P00293702 2129498700 2023 2025-03-06 01:10:19Z RHONDALYN RICHARDSON 400 DOANSBURG ROAD BOX 719 BREWSTER NY 105090719 28876132 0 X WWW.GREENCHIMNEYS.ORG X 1952 NY GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK IS A FACILITY FOR THE DELIVERY OF SPECIAL EDUCATION & OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS. LOCATED ON A 196 ACRE CAMPUS IN BREWSTER, NY THE SCHOOL SERVES APPROXIMATELY 102 RESIDENTIAL STUDENTS AND 110 DAY STUDENTS FROM SURROUNDING SCHOOL DISTRICTS. IT ALSO OPERATES PROGRAMS FOR THE GENERAL PUBLIC, INCLUDING A DAY CARE FACILITY AND SUMMER CAMP. 22 22 441 338 0 0 2041276 2216454 19224042 19398242 323203 672846 358827 285466 21947348 22573008 0 0 0 0 16752470 21137786 0 0 0 5985785 6843752 22738255 27981538 -790907 -5408530 64885657 66128638 41094254 47522705 23791403 18605933 X GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK IS A FACILITY FOR THE DELIVERY OF SPECIAL EDUCATION & OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS. LOCATED ON A 196 ACRE CAMPUS IN BREWSTER, NY THE SCHOOL SERVES APPROXIMATELY 102 RESIDENTIAL STUDENTS AND 110 DAY STUDENTS FROM SURROUNDING SCHOOL DISTRICTS. IT ALSO OPERATES PROGRAMS FOR THE GENERAL PUBLIC, INCLUDING A DAY CARE FACILITY AND SUMMER CAMP. 0 0 15152600 16716515 EDUCATION - ON CAMPUS UNGRADED EDUCATION PROGRAM FOR 102 RESIDENTIAL STUDENTS AND 150 DAY STUDENTS 1259613 1472303 SUMMER DAY CAMP FOR CHILDREN AND RECREATIONAL ADVENTURE PROGRAMMING FOR COMPANIES AND OTHER GROUPS. 1111572 1005823 PUBLIC PROGRAMS: NATURES NURSERY- A DAY CARE, NURSERY SCHOOL AND KINDERGARTEN PROGRAM. 3065449 3838728 OTHER PROGRAM SUCH AS ANIMAL ASSISTED AND HORTICULTURAL THERAPY AND OTHER PUBLIC PROGRAMS. 3065449 3838728 20589234 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 123 0 1 441 1 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X RHONDALYN RICHARDSON 8452792995 400 DOANSBURG ROAD BOX 719 BREWSTER NY 105090719 KRISTIN DIONNE CHIEF EXECUTIVE OFFICER 40.00 X 239648 0 42183 TARA MCCARTHY PSYCHIATRIC NURSE PRACTITIONER 36.00 X 227994 0 25747 LAUREN AZEE BENNETT CHIEF STRATEGIC OFFICER 40.00 X 209601 0 40197 RHONDALYN RICHARDSON CHIEF FINANCIAL OFFICER 40.00 X 190237 0 43826 TIMOTHY SILVA PSYCHIATRIC NURSE PRACTITIONER 36.00 X 181786 0 59080 DONNA KESSLER VICE PRESIDENT - HUMAN RESOURCES 40.00 X 178154 0 41069 DENISE J LUFT CHIEF PROGRAM OFFICER 40.00 X 162961 0 37929 CHARANJIT SINGH VICE PRESIDENT - MIS 40.00 X 151184 0 52414 CHERYL TRICARICO SENIOR VICE PRESIDENT - FACILITIES 40.00 X 149920 0 33730 KRISTIN BOYL LICARDI CHIEF CLINICAL OFFICER 40.00 X 146620 0 50469 ROBERT F GRAMBAU PSYCHIATRIST 20.00 X 147299 0 6424 AMANDA M GASSNER DIRECTOR OF EDUCATION - CLEARPOOL 40.00 X 132556 0 33817 WAYNE CUTLER VICE PRESIDENT 4.00 X 0 0 0 WILLIAM FASANO PRESIDENT 4.00 X 0 0 0 ROBERT GOSSELINK DIRECTOR 4.00 X 0 0 0 MICHELE GREENBURG DIRECTOR 4.00 X 0 0 0 STEPHEN HAYS DIRECTOR 4.00 X 0 0 0 PATRICIA KAUFMAN DIRECTOR 4.00 X 0 0 0 JIM KELLER DIRECTOR 4.00 X 0 0 0 PAUL KUPCHOCK JR DIRECTOR 4.00 X 0 0 0 MARK LESCAULT VICE PRESIDENT 4.00 X 0 0 0 CAROLYN LOWE DIRECTOR 4.00 X 0 0 0 BARRY MEISELMAN DIRECTOR 4.00 X 0 0 0 SYLVIE OTTEN-SOLLOD DIRECTOR 4.00 X 0 0 0 MICHAEL OTTEN PHD DIRECTOR 4.00 X 0 0 0 CHRISTOPHER PLATT DIRECTOR 4.00 X 0 0 0 RICHARD PRIORE JR DIRECTOR 4.00 X 0 0 0 EDGAR RODRIGUEZ DIRECTOR 4.00 X 0 0 0 DONALD ROSS SECRETARY 4.00 X 0 0 0 GRACE M SCIRE DIRECTOR 4.00 X 0 0 0 GEORGORY M SMITH DIRECTOR 4.00 X 0 0 0 ROBERT VETERE CHAIRPERSON 4.00 X 0 0 0 BARBARA VOLZ DIRECTOR 4.00 X 0 0 0 ANDREW WOOD DIRECTOR 4.00 X 0 0 0 2117960 0 466885 12 0 1 0 BARONE CONSTRUCTION GROUP INC 23 NEW PALTZ RD HIGHLAND NY 12528 CONSTRUCTION 868583 ACE ENDICO 80 INTERNATIONAL BOULEVARD BREWSTER NY 10509 FOOD & BEVERAGES 823612 SHI INTERNATIONAL CORP 290 DAVIDSON AVENUE SOMERSET NJ 08873 INFORMATION TECHNOLOGY 320113 A-CLASS BUILDERS 531 ROUTE 52 SUITE 2 CARMEL NY 10512 CONSTRUCTION 268589 NETSMART TECHNOLOGIES INC 11100 NALL AVENUE OVERLAND PARK KS 66211 MEDICAL BILLING 174676 23 2216454 180078 2216454 TUITION FEES 611600 16371197 16371197 DAY CAMPS & PUBLIC PROGS 611600 2360593 2360593 VARIOUS CONTRACTS 611600 666452 666452 19398242 363510 363510 14300 0 14300 14300 14300 6612460 6303124 309336 309336 309336 73294 0 73294 73294 OTHER INCOME 900099 197872 197872 197872 22573008 19780872 0 575682 16166686 11900567 4266119 3816405 2807262 1009143 1154695 849990 304705 590054 181694 408360 30895 22739 8156 320836 104892 215944 7636 2830 4806 27339 20213 7126 195042 189148 5894 1397692 1033203 364489 807035 594072 212963 SUPPLIES 759221 321297 437924 REPAIRS AND MAINTENANCE 748076 748076 MISCELLANEOUS 489782 343107 146675 EQUIPMENT EXPENSES 410424 410424 1059720 1059720 27981538 20589234 7392304 0 244127 167607 1829428 2095881 261408 151976 66978363 25455030 39378877 41523333 12958293 11518027 10213524 10671814 64885657 66128638 53054 59680 1222544 1388351 4491213 7541824 35327443 38532850 41094254 47522705 X 20640705 15692537 3150698 2913396 23791403 18605933 64885657 66128638 -5408530 223060 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469351 469351 41742609 14759784 26982825 19911172 6895505 13015667 1231364 1005764 225600 3623867 2793977 829890 41523333 INVESTMENTS 11518027 F 11518027 DUE FROM FRIENDS OF GREEN CHIMNEYS 10621259 RIGHT OF USE - OPERATING LEASE 50555 10671814 DUE TO GCCS - MANAGEMENT FEE 33987239 DUE TO/FROM GREEN CHIMNEYS CHILDRENS SVC 4394971 INTEREST RATE SWAP 150640 38532850 X 23033370 223060 237302 460362 22573008 0 22573008 20589234 0 20589234 7392304 7392304 27981538 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FINANCIAL ACCOUNTING STANDARDS BOARD ESTABLISHED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS PART XII, LINE 4B - OTHER ADJUSTMENTS: AFFILIATE MANAGEMENT FEE 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 PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS WEBSITE AND OTHER SOCIAL MEDIA. IN ADDITION, ALL OTHER PRINTED MATERIAL DISTRIBUTED TO REFERRING AGENCIES PROMINENTLY DISPLAY THE POLICY. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 KRISTIN DIONNE CHIEF EXECUTIVE OFFICER 239648 0 0 0 0 0 22537 0 19646 0 281831 0 0 0 TARA MCCARTHY PSYCHIATRIC NURSE PRACTITIONER 227994 0 0 0 0 0 11455 0 14292 0 253741 0 0 0 LAUREN AZEE BENNETT CHIEF STRATEGIC OFFICER 209601 0 0 0 0 0 25159 0 15038 0 249798 0 0 0 RHONDALYN RICHARDSON CHIEF FINANCIAL OFFICER 190237 0 0 0 0 0 17568 0 26258 0 234063 0 0 0 TIMOTHY SILVA PSYCHIATRIC NURSE PRACTITIONER 181786 0 0 0 0 0 9692 0 49388 0 240866 0 0 0 DONNA KESSLER VICE PRESIDENT - HUMAN RESOURCES 178154 0 0 0 0 0 23729 0 17340 0 219223 0 0 0 DENISE J LUFT CHIEF PROGRAM OFFICER 162961 0 0 0 0 0 22888 0 15041 0 200890 0 0 0 CHARANJIT SINGH VICE PRESIDENT - MIS 151184 0 0 0 0 0 7874 0 44540 0 203598 0 0 0 CHERYL TRICARICO SENIOR VICE PRESIDENT - FACILITIES 149920 0 0 0 0 0 7972 0 25758 0 183650 0 0 0 KRISTIN BOYL LICARDI CHIEF CLINICAL OFFICER 146620 0 0 0 0 0 22237 0 28232 0 197089 0 0 0 ROBERT F GRAMBAU PSYCHIATRIST 147299 0 0 0 0 0 4387 0 2037 0 153723 0 0 0 AMANDA M GASSNER DIRECTOR OF EDUCATION - CLEARPOOL 132556 0 0 0 0 0 6825 0 26992 0 166373 0 0 0 PART I, LINE 1A GREEN CHIMNEYS' TRAVEL EXPENSE POLICY FOR EXECUTIVE DIRECTOR'S SPOUSE TRAVEL FOR COMPANION: GREEN CHIMNEYS CHILDREN'S SERVICES, INC. AND GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK (COLLECTIVELY "GREEN CHIMNEYS") HAVE A POLICY THAT WHEN THEIR EXECUTIVE DIRECTOR TRAVELS ON GREEN CHIMNEYS' BUSINESS HE OR SHE MAY TAKE HIS OR HER SPOUSE WITH HIM OR HER AT GREEN CHIMNEY'S EXPENSE. SET FORTH BELOW IS A FORMAL STATEMENT OF THAT POLICY AS PREPARED BY THE COMPENSATION COMMITTEE OF THE GREEN CHIMNEYS BOARD AND APPROVED BY SUCH BOARD. 1. REIMBURSEMENT OF TRAVEL EXPENSES. WHENEVER THE EXECUTIVE DIRECTOR OF GREEN CHIMNEYS TRAVELS ON GREEN CHIMNEY'S BUSINESS, WHETHER WITHIN OR WITHOUT THE STATE OF NEW YORK, HE OR SHE SHALL BE ENTITLED TO BE ACCOMPANIED BY HIS OR HER SPOUSE AND THE TRAVEL EXPENSES OF THE EXECUTIVE DIRECTOR'S SPOUSE SHALL BE PAID OR REIMBURSED BY GREEN CHIMNEYS. ALL POLICIES ADOPTED BY GREEN CHIMNEYS AS TO PAYMENT OR REIMBURSEMENT OF THE EXECUTIVE DIRECTOR FOR TRAVEL EXPENSES (INCLUDING, WITHOUT LIMITATION, CLASS OF AIR FARE AND LIMITATIONS, IF ANY, ON FOOD OR HOTEL EXPENSE) SHALL APPLY TO THE EXECUTIVE DIRECTOR'S SPOUSE. NO REIMBURSEMENT SHALL BE SOUGHT BY THE EXECUTIVE DIRECTOR PURSUANT TO THIS POLICY FOR ANY EXPENSE (SUCH AS A HOTEL ROOM) THAT HE OR SHE IS BEING REIMBURSED FOR IN HIS OR HER OWN RIGHT. THE EXECUTIVE DIRECTOR SHALL SUBMIT REQUISITIONS FOR PAYMENT OR REIMBURSEMENT OF HIS OR HER SPOUSE'S TRAVEL EXPENSES WHICH CONTAIN THE SAME INFORMATION AND ARE IN THE SAME DETAIL AS THE REQUISITIONS SUBMITTED BY THE EXECUTIVE DIRECTOR FOR PAYMENT OR REIMBURSEMENT OF HIS OR HER OWN TRAVEL EXPENSES. THE EXECUTIVE DIRECTOR'S SPOUSE PERFORMS SIGNIFICANT DUTIES SUCH AS VOLUNTEER OPPORTUNITIES, DETAILS OF VARIOUS PROGRAMS, AND REPRESENTING THE ORGANIZATION TO THE GENERAL PUBLIC ENCOUNTERED DURING BUSINESS TRAVEL. 2. ANNUAL LIMITATION. IN NO EVENT SHALL THE EXECUTIVE DIRECTOR BE ENTITLED TO RECEIVE PAYMENT OR REIMBURSEMENT FOR TRAVEL EXPENSES FOR HIS OR HER SPOUSE WHICH, FOR ANY ONE FISCAL YEAR OF GREEN CHIMNEYS, EXCEEDS IN THE AGGREGATE $2,000. PAYMENTS FOR BUSINESS USE OF PERSONAL RESIDENCE: THE ORGANIZATION PAYS FOR VARIOUS EXPENSES OF THE EXECUTIVE DIRECTOR INCURRED IN THE OPERATION OF HIS PERSONAL RESIDENCE THAT HAVE A DIRECT RELATIONSHIP WITH HIS ROLE AS THE CEO OF GREEN CHIMNEYS CHILDRENS SERVICES. SUCH EXPENSES INCLUDE UTILITIES AND USE OF CABLE MODEM AND COMPUTER EQUIPMENT FOR INTEROFFICE COMMUNICATIONS. X 108 7434 COMPARABLE SALES X COMPUTER EQUIPMENT 350 156218 COMPARABLE SALES X SUPPLIES 1 16426 COMPARABLE SALES 0 0 0 FORM 990, PART I, LINE 3 & 4: "NUMBER OF VOTING MEMBERS OF THE GOVERNING BODY AND "NUMBER OF INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY" ARE BOTH ANSWERED 22 IN BOTH GREEN CHIMNEYS CHILDRENS SERVICES AND GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK, WHICH ARE RELATED ORGANIZATIONS, THEREFORE REPORTING DUPLICATE RESPONSES. GREEN CHIMNEYS CHILDRENS SERVICES AND GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK HAVE A COMMON GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DID PROVIDE A COPY OF THIS FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY PRIOR TO FILING. THE RETURN IS FIRST REVIEWED BY THE FINANCE COMMITTEE THEN PRESENTED TO THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 12C IN THE PAST ONLY BOARD MEMBERS WERE REQUIRED ANNUALLY TO SIGN CONFLICT OF INTEREST STATEMENTS AND TO DISCLOSE ANY EXISTING CONFLICTS OF INTEREST THEY MAY HAVE. KEY EMPLOYEES, AS IS THE CASE WITH ALL EMPLOYEES, WERE REQUIRED EACH YEAR TO SIGN AN ACKNOWLEDGEMENT THAT THEY HAD RECEIVED A COPY OF OUR STANDARD CONFLICT OF INTEREST STATEMENT (WHICH IS INCLUDED IN OUR EMPLOYEE MANUAL). THE REASON FOR THE DIFFERENCE IN PRACTICES IS THAT BOARD MEMBERS GENERALLY HAVE A RANGE OF OUTSIDE INTERESTS AND ACTIVITIES WHILE KEY EMPLOYEES ARE FULL-TIME EMPLOYEES OF OUR ORGANIZATIONS AND RARELY, IF EVER, HAVE ANY OUTSIDE INTERESTS TO DISCLOSE. NEVERTHELESS, WE HAVE INSTITUTED THE PRACTICE OF HAVING KEY EMPLOYEES SIGN THE SAME CONFLICT OF INTEREST STATEMENT SIGNED BY BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 PURPOSE THE PURPOSE OF THE COMPENSATION COMMITTEE (THE "COMMITTEE") OF THE BOARD OF TRUSTEES OF GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK (THE "SCHOOL") AND THE BOARD OF DIRECTORS OF GREEN CHIMNEYS CHILDREN'S SERVICES, INC. (THE "AGENCY", THE SCHOOL AND THE AGENCY BEING HEREINAFTER REFERRED TO AS "GREEN CHIMNEYS") IS TO ASSIST THE BOARDS OF GREEN CHIMNEYS (COLLECTIVELY THE "BOARD") IN FULFILLING ITS OVERSIGHT RESPONSIBILITIES WITH RESPECT TO THE TOTAL COMPENSATION (AS HEREINAFTER DEFINED) OF THE EXECUTIVE DIRECTOR AND THE ASSOCIATE EXECUTIVE DIRECTORS OF GREEN CHIMNEYS (COLLECTIVELY THE "EXECUTIVES"). AS USED IN THIS CHARTER, THE TERM "TOTAL COMPENSATION" SHALL MEAN BASE SALARY, BONUSES AND ALL EMPLOYEE BENEFITS AND PERQUISITES INCLUDING, WITHOUT LIMITATION, MEDICAL AND HEALTH PLANS, PENSIONS, PROFIT SHARING PLANS, DEFERRED COMPENSATION PLANS, LIFE INSURANCE AND OTHER BENEFITS AND PERQUISITES NOW OR HEREAFTER GRANTED OR PAID TO THE EXECUTIVES, OR ANY OF THEM. THE COMMITTEE IS AUTHORIZED TO APPROVE AND RECOMMEND TO THE BOARD FOR ITS APPROVAL COMPENSATION AND BENEFIT POLICIES, STRATEGIES AND PAY LEVELS NECESSARY TO SUPPORT GREEN CHIMNEYS' SHORT AND LONG TERM GOALS. IN ADDITION, THE COMMITTEE IS AUTHORIZED TO EVALUATE THE PERFORMANCE OF THE EXECUTIVES AND REPORT ITS FINDINGS AND RECOMMENDATIONS TO THE BOARD. COMMITTEE MEMBERSHIP THE COMMITTEE SHALL BE COMPRISED OF AT LEAST THREE MEMBERS OF THE BOARD WHO MEET THE INDEPENDENCE REQUIREMENTS OF APPLICABLE LAW AND ARE FREE OF ANY RELATIONSHIP THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT. THE BOARD SHALL APPOINT A CHAIRPERSON OF THE COMMITTEE WHO, WHEN PRESENT, SHALL PRESIDE AT ALL MEETINGS OF THE COMMITTEE. ONE-HALF OF THE COMMITTEE MEMBERS, BUT NO FEWER THAN TWO, SHALL CONSTITUTE A QUORUM. A MAJORITY OF THE COMMITTEE MEMBERS PRESENT AT ANY MEETING AT WHICH THERE IS A QUORUM MAY ACT ON BEHALF OF THE COMMITTEE. THE COMMITTEE SHALL MEET AT LEAST TWO TIMES ANNUALLY AND SHALL REPORT TO THE BOARD ON ITS FINDINGS AND RECOMMENDATIONS. THE COMMITTEE SHALL MAINTAIN MINUTES OF ALL OF ITS MEETINGS WHICH DOCUMENT ITS ACTIVITIES, DECISIONS AND RECOMMENDATIONS. AUTHORITY THE COMMITTEE SHALL HAVE THE RESOURCES AND AUTHORITY NECESSARY TO DISCHARGE ITS DUTIES AND RESPONSIBILITIES. THE COMMITTEE SHALL HAVE THE AUTHORITY TO RETAIN OUTSIDE COUNSEL, COMPENSATION CONSULTANTS AND OTHER EXPERTS AND CONSULTANTS, BUT ONLY IF THE COMMITTEE BELIEVES THAT THE RETENTION OF ANY SUCH COUNSEL, CONSULTANTS OR EXPERTS IS NECESSARY IN ORDER TO ENABLE THE COMMITTEE PROPERLY TO DISCHARGE ITS OBLIGATIONS. THE FOREGOING AUTHORITY SHALL INCLUDE, WITHOUT LIMITATION, THE RIGHT TO APPROVE THE FEES AND TERMS OF RETENTION OF, AS WELL AS TO TERMINATE, ANY SUCH COUNSEL, CONSULTANT OR EXPERT. GREEN CHIMNEYS SHALL BE RESPONSIBLE FOR PAYING THE COMPENSATION OF ANY SUCH COUNSEL, CONSULTANTS OR EXPERTS RETAINED BY THE COMMITTEE. IT IS UNDERSTOOD, HOWEVER, THAT ANY DECISIONS MADE BY THE COMMITTEE AS TO THE TOTAL COMPENSATION OF ANY OF THE EXECUTIVES SHALL BE SUBMITTED TO THE BOARD FOR APPROVAL AND THE BOARD SHALL HAVE THE FINAL AUTHORITY WITH RESPECT THERETO. RESPONSIBILITIES THE PRINCIPAL RESPONSIBILITIES OF THE COMMITTEE SHALL BE AS FOLLOWS: 1. COMPENSATION PHILOSOPHY. THE COMMITTEE SHALL ESTABLISH GREEN CHIMNEYS' GENERAL COMPENSATION PHILOSOPHY AND SUBMIT SUCH PHILOSOPHY TO THE BOARD FOR APPROVAL. 2. EXECUTIVE COMPENSATION. THE COMMITTEE SHALL ANNUALLY REVIEW AND DETERMINE THE TOTAL COMPENSATION OF EACH OF THE EXECUTIVES AND SUBMIT ITS DETERMINATIONS TO THE BOARD FOR APPROVAL. IN DETERMINING THE COMPENSATION OF THE EXECUTIVES, THE COMMITTEE SHALL CONSIDER, AMONG OTHER FACTORS IT MAY DEEM APPROPRIATE, THE PERFORMANCE OF EACH OF THE EXECUTIVES IN ACHIEVING GREEN CHIMNEYS' GOALS AND OBJECTIVES AND THE TOTAL COMPENSATION RECEIVED BY EXECUTIVES PERFORMING SIMILAR ROLES AT OTHER INSTITUTIONS COMPARABLE TO GREEN CHIMNEYS IN, BUT NOT LIMITED TO, THE GREATER NEW YORK CITY METROPOLITAN AREA. IF DEEMED APPROPRIATE BY THE COMMITTEE, THE COMMITTEE SHALL MEET PERIODICALLY, BUT NOT MORE FREQUENTLY THAN ANNUALLY, WITH THE EXECUTIVES, OR ANY OF THEM, TO DISCUSS AND REVIEW THEIR PERFORMANCE. 3. BENEFIT PLANS. THE COMMITTEE SHALL PERIODICALLY REVIEW GREEN CHIMNEY'S BENEFIT PLANS AND RECOMMEND TO THE BOARD FOR APPROVAL ANY CHANGES OR ADDITIONS TO SUCH PLANS AS THE COMMITTEE SHALL FROM TIME TO TIME DETERMINE BASED ON, BUT NOT LIMITED TO, INFORMATION GATHERED ABOUT BENEFIT PLANS AT INSTITUTIONS COMPARABLE TO GREEN CHIMNEYS IN, BUT NOT LIMITED TO, THE GREATER NEW YORK METROPOLITAN AREA. THE COMMITTEE SHALL ENSURE THAT ALL BENEFIT PLANS, PERQUISITES AND THE LIKE ARE FULLY DOCUMENTED AND HAVE BEEN APPROVED BY THE BOARD. 4. POST-SERVICE ARRANGEMENTS AND PERQUISITES. THE COMMITTEE SHALL PERIODICALLY REVIEW GREEN CHIMNEYS' POST-SERVICE ARRANGEMENTS WITH AND PERQUISITES PROVIDED TO EXECUTIVES, INCLUDING, WITHOUT LIMITATION, SEVERANCE PAY, AND RECOMMEND TO THE BOARD FOR APPROVAL ANY CHANGES OR ADDITIONS TO SUCH ARRANGEMENTS AND/OR PERQUISITES AS THE COMMITTEE MAY FROM TIME TO TIME DETERMINE. 5. CONTRACTS WITH EXECUTIVES. THE COMMITTEE SHALL REVIEW ANY EMPLOYMENT, SEVERANCE AND OTHER AGREEMENTS WITH THE EXECUTIVES, OR ANY OF THEM, AND SUBMIT ITS RECOMMENDATIONS TO THE BOARD WITH RESPECT TO ANY SUCH AGREEMENT. THE COMMITTEE SHALL REVIEW AND REASSESS THIS CHARTER FROM TIME TO TIME AND RECOMMEND TO THE BOARD ANY CHANGERS THE COMMITTEE MAY DEEM APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, LINE 5: THE TOTAL NUMBER OF EMPLOYEES AS REPORTED ON THE W-3 IS 869. THIS IS SPLIT BETWEEN THE RELATED ORGANIZATIONS AS FOLLOWS: GREEN CHIMNEYS CHILDREN'S SERVICES NUMBER OF EMPLOYEES IS 428 AND GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK NUMBER OF EMPLOYEES IS 441. FORM 990, PART I, LINE 5: GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK PAYROLL IS PAID OUT OF GREEN CHIMNEYS CHILDREN'S SERVICES. (SEE GREEN CHIMNEYS CHILDREN'S SERVICES, INC 2023 FORM 990) GREEN CHIMNEYS CHILDREN'S SERVICES 400 DOANSBURG ROAD PO BOX 719 BREWSTER NY 105090719 141568025 PROVIDE SERVICES FOR EMOTIONALLY CHALLENGED CHILDREN NY 501(C)(3) LINE 7 N/A 0 FRIENDS OF GREEN CHIMNEYS 400 DOANSBURG ROAD PO BOX 719 BREWSTER NY 105090719 133897106 SUPPORT ORGANIZATIONS NY 501(C)(3) LINE 11 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 GREEN CHIMNEYS CHILDRENS SERVICES O 7392304 ACTUAL COST FRIENDS OF GREEN CHIMNEYS D 10621259 ACTUAL COST PART V, SECTION 2: GREEN CHIMNEYS SCHOOL PAID GREEN CHIMNEYS CHILDREN'S SERVICES A MANAGEMENT FEE OF $7,392,304 THAT INCLUDES THE EXPENSE OF SHARING OF PAID EMPLOYEES, REIMBURSEMENT PAID TO AND BY OTHER ORGANIZATION FOR EXPENSES, OTHER TRANSFER OF CASH OR PROPERTY TO AND FROM OTHER ORGANIZATION. $7,392,304 SHOWN FOR PART V, SECTION 2, LINE 3 APPLIES TO LINES 1N, 1O, 1P AND 1Q IN THE AGGREGATE.