2022-02-03T12:10:42-06:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2020-07-01 111633485 FRIENDS ACADEMY FRIE 5166760393 270 DUCK POND ROAD LOCUST VALLEY NY 11560 ANN MARIE TIDONA DIRECTOR OF FINANCE 5166760393 2022-02-03 1 ANN MARIE TIDONA XXX-XX-XXXX GARRETT M HIGGINS P00543209 9143818900 2022-02-01 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ANN MARIE TIDONA 270 DUCK POND ROAD LOCUST VALLEY NY 11560 40787691 0 X WWW.FA.ORG X 1877 NY TO OPERATE AN INDEPENDENT ELEMENTARY AND SECONDARY EDUCATIONAL INSTITUTION. 15 15 282 215 0 0 3047511 2779270 26681954 26094302 1576679 1217204 164327 320562 31470471 30411338 2137621 2123999 0 0 20320803 20378836 0 0 1148442 7958389 16437358 30416813 38940193 1053658 -8528855 109741355 117905530 14750651 16147181 94990704 101758349 X THE SCHOOL'S PHILOSOPHY IS BASED ON THE QUAKER PRINCIPAL OF INTEGRITY, SIMPLICITY, PATIENCE, MODERATION, AND PEACEFUL RESOLUTION OF CONFLICT, AND A BELIEF THAT THE SILENCE AND SIMPLE MINISTRY OF THE "GATHERED MEETING" BRINGS THE PRESENCE OF GOD INTO THE MIDST OF BUSY LIVES. FRIENDS ACADEMY IS COMMITTED TO DEVELOPING A DIVERSE COMMUNITY WHOSE MEMBERS VALUE EXCELLENCE IN LEARNING AND GROWTH IN KNOWLEDGE AND SKILL, A GENUINE COMMITMENT TO SERVICE AND ETHICAL ACTION, AND A REALIZATION THAT EVERY LIFE IS TO BE EXPLORED, CELEBRATED AND ENJOYED IN THE SPIRIT OF THE SOCIETY OF FRIENDS. 0 0 24905914 2072495 25966468 INSTRUCTION AND STUDENT ACTIVITIES - ACADEMICS: AS A QUAKER SCHOOL, FRIENDS ENDORSES THE PRINCIPLE THAT ALL STUDENTS HAVE WORTH AND ABILITY, AND OUR ACADEMIC PROGRAM PROVIDES FOR EACH STUDENT TO FIND HIS OR HER OWN VOICE AND ACHIEVE EXCELLENCE. CHARACTER EDUCATION: A CENTER PIECE OF OUR PROGRAM IS COMMUNITY SERVICE, ONE OF THE ESSENTIAL QUAKER TESTIMONIES. WE OFFER AGE APPROPRIATE SERVICE OPPORTUNITIES FOR ALL OUR STUDENTS AS WE TEACH THEM THAT INDIVIDUALS CAN MAKE A DIFFERENCE IN THE WORLD. COLLEGE PREPARATION: WE ARE COMMITTED TO PREPARING STUDENTS NOT ONLY FOR COLLEGE, BUT ALSO FOR RESPONSIBLE CITIZENSHIP. TO THAT END, BEYOND COMMUNITY SERVICE, WE NURTURE LEADERSHIP, CIVIC RESPONSIBILITY, AND COMMUNITY ESPECIALLY IN TERMS OF EQUALITY AND DIVERSITY. FRIENDS ACADEMY SERVED 705 STUDENTS DURING THE 2020-2021 SCHOOL YEAR. 679374 51504 127834 SUMMER PROGRAM: FRIENDS ACADEMY SUMMER CAMP PROGRAMS ARE BASED ON THE BELIEF IN THE UNIQUE WORTH OF EVERY CHILD. PROGRAM ACCOMPLISHMENTS INCLUDE DEVELOPING EACH CAMPER'S SELF-CONFIDENCE AS FULLY AS POSSIBLE BY PROVIDING A PLACE WHERE CHILDREN CAN HAVE FUN, MAKE FRIENDS, AND LEARN IN A SAFE AND FRIENDLY ENVIRONMENT, IMPLEMENTING AN ORGANIZED PROGRAM OF FUN AND EXCITING ACTIVITIES THAT PROVIDE MULTIPLE OPPORTUNITIES FOR CAMPERS TO LEARN, SUCCEED, AND DEVELOP CONFIDENCE. THE SUMMER CAMP CONSISTS OF OVER 30 DIVERSE PROGRAMS (SPORTS, ARTS, SCIENCE, COMPUTERS, ACADEMIC AND TRAVEL) FOR AGES 3-15 YRS. 25585288 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 39 0 282 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X ANN MARIE TIDONA 5166760393 270 DUCK POND ROAD LOCUST VALLEY NY 11560 FRANK INGRASSIA PRESIDENT 0.30 X X 0 0 0 DAVID GELFAND VICE PRESIDENT 0.30 X X 0 0 0 ANDREW MENZIN SECRETARY 0.30 X X 0 0 0 RAJINDER SINGH TREASURER 0.30 X X 0 0 0 ISOBEL COLEMAN TREASURER (THRU 09/20) 0.30 X X 0 0 0 GREGORY JASKE TRUSTEE 0.30 X 0 0 0 JEANNINE LOSTRITTO TRUSTEE 0.30 X 0 0 0 JED MOREY TRUSTEE 0.30 X 0 0 0 JOSEPH PODBELA TRUSTEE 0.30 X 0 0 0 DAVID SEELER TRUSTEE 0.30 X 0 0 0 CRAIG WHITE TRUSTEE 0.30 X 0 0 0 DANIEL BYSTROM TRUSTEE 0.30 X 0 0 0 THOMAS GIBIAN TRUSTEE 0.30 X 0 0 0 RACHEL ETESS GREEN TRUSTEE 0.30 X 0 0 0 CAROLYN MOTT TRUSTEE 0.30 X 0 0 0 STEPHEN WITTHUHN TRUSTEE 0.30 X 0 0 0 ANDREA KELLY HEAD OF SCHOOL 40.00 X 514520 0 121182 ANN MARIE TIDONA DIRECTOR OF FINANCE 40.00 X 284890 0 61928 MARK SCHOEFFEL UPPER SCHOOL PRINCIPAL 40.00 X 186407 0 80943 JENIFER HALLIDAY ASSISTANT HEAD OF SCHOOL 40.00 X 219114 0 83328 RONALD BASKIND DEAN OF STUDENTS 40.00 X 160553 0 90823 KEVIN CRESPI DIRECTOR OF BRANDING 40.00 X 157635 0 26044 KEVIN BARRY DIRECTOR OF ADVANCEMENT 40.00 X 201954 0 9959 1725073 0 474207 33 0 1 0 FLIK INDEPENDENT SCHOOL DINING PO BOX 417632 BOSTON MA 02241 FOOD SERVICES 722550 LOYAL BUILDING SERVICES INC 41A DEGNON BLVD BAY SHORE NY 11706 CUSTODIAL SERVICES 459924 FORCHELLI DEEGAN TERRANA LLP 333 EARLE OVINGTON BLVD SUITE 1010 UNIONDALE NY 11553 LEGAL SERVICES 169307 CDW GOVERNMENT LLC 230 N MILWAUKEE AVE VERNON HILLS IL 600614304 IT SERVICES 152138 PROSKAUER ROSE LLP ELEVEN TIME SQUARE NEW YORK NY 100368299 LEGAL SERVICES 142461 6 317485 313073 2148712 250723 2779270 TUITION AND FEES 611110 25517011 25517011 AUXILIARY SERVICES 611110 449457 449457 SUMMER & AFTERSCHOOL PROGRAMS 611110 127834 127834 26094302 1222025 1222025 253660 56257 197403 197403 197403 10255000 10259821 -4821 -4821 -4821 176037 317485 60275 115762 115762 MISCELLANEOUS 900099 7397 7397 7397 30411338 26094302 0 1537766 2123999 2123999 934763 934763 14112563 12000771 1454464 657328 718824 625933 58606 34285 3556420 2903244 494154 159022 1056266 848943 160823 46500 132409 132409 37575 37575 1543808 953471 470269 120068 77183 5766 68675 2742 560185 391221 107164 61800 531855 74050 428045 29760 1658329 1605189 39855 13285 39117 39117 41607 35833 3374 2400 1542775 1465766 77009 423982 392958 20988 10036 LEGAL SETTLEMENTS 7724001 7724001 STUDENT FOOD SERVICE 893731 785195 107070 1466 REPAIRS AND MAINTENANCE 573174 543796 19628 9750 CLASSROOM INSTRUCTION 364065 364065 293562 293562 38940193 25585288 12206463 1148442 4514108 6659647 341 20691 313808 139196 578912 187869 4653 2712 9346 16010 148889 456594 68532394 27078142 41508672 41454252 62453290 68851560 209336 116999 109741355 117905530 1803204 2653763 3233444 4173381 9714003 9320037 14750651 16147181 X 90373637 96167292 4617067 5591057 94990704 101758349 109741355 117905530 -8528855 15296500 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62673040 91291 16513434 10255000 69022765 61953559 22760 3311721 2615000 62673040 59435422 1361925 4156187 2999975 61953559 53378344 3108402 4708676 1760000 59435422 45554378 4129137 5304829 1610000 53378344 0.94439 0.02885 0.02676 0 0 961346 961346 59975052 22931269 37043783 2361614 1542856 818758 3738872 2604017 1134855 1495510 1495510 41454252 X 43705371 15296500 116532 15413032 28292339 2118999 2118999 30411338 36937726 116532 116532 36821194 2118999 2118999 38940193 PART V, LINE 4: FRIENDS ACADEMY'S ENDOWMENT CONSISTS OF SEVERAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR FACULTY SALARIES, PROFESSIONAL DEVELOPMENT AND STUDENT SCHOLARSHIPS. PART X, LINE 2: FRIENDS ACADEMY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT FRIENDS ACADEMY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. FRIENDS ACADEMY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 56,257. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 60,275. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 2,118,999. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 56,257. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 60,275. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 2,118,999. 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 PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDS FROM THE NYS DEPARTMENT OF EDUCATION AS A REIMBURSEMENT FOR LIBRARY BOOKS AND COMPUTER SOFTWARE PURCHASES AS WELL AS AID MONIES FROM NEW YORK STATE FOR TAKING DAILY ATTENDANCE BASED ON THE NUMBER OF STUDENTS ENROLLED. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 116999 0 0 0 0 0 0 116999 0 116999 1 0 1 0 0 0 PART III ACCOUNTING METHOD: PART IV, FOREIGN FORMS, LINE 1: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 926 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD. PART IV, FOREIGN FORMS, LINE 3: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP REQUIREMENT. FRIENDS TOGETHER 465786 317485 148301 2127 25465 19421 FALL FAIR 17358 17358 8061 1 10378 10378 5201 493522 317485 176037 2127 25465 32683 60275 115762 1 TUITION FINANCIAL AID 77 1880600 SUMMER AND AFTER-SCHOOL FINANCIAL AID 17 51504 QUAKER DISCOUNTS 8 35400 ECH VIRTUAL LEARNING AID 31 34482 STUDENT AWARDS 292 117013 AWARDS AND SCHOLARSHIPS 2 5000 PART I, LINE 2: ONCE A STUDENT HAS BEEN ACCEPTED FOR ADMISSION, THE FINANCIAL AID COMMITTEE DETERMINES AWARDS ON THE BASIS OF DEMONSTRATED FINANCIAL NEED WITHOUT REGARD TO GENDER, RACE, SEXUAL ORIENTATION, RELIGION, OR NATIONAL OR ETHNIC ORIGIN IN ACCORDANCE WITH STATE OR FEDERAL LAWS OR REGULATIONS. EACH AWARD IS A NEED-BASED GRANT AND REQUIRES NO DIRECT REPAYMENT. GRANTS ARE REVIEWED ANNUALLY AND ARE ONLY BASED ON FINANCIAL NEED AND NOT ON ACADEMIC, ATHLETIC OR ARTISTIC PERFORMANCE. FRIENDS ACADEMY USES THE NEED ANALYSIS SERVICE OF THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS) TO DETERMINE A FAMILY'S CONTRIBUTION. PARENTS SUBMIT INFORMATION TO SSS ONLINE AND A COPY OF THE ONLINE FORM TO FRIENDS ACADEMY. IN TURN, SSS CONSIDERS FACTORS SUCH AS TOTAL INCOME, ASSETS, FAMILY SIZE, AGE OF PARENTS, NUMBER OF CHILDREN IN TUITION-CHARGING SCHOOLS, AND RETIREMENT NEEDS TO ESTABLISH THE FAMILY'S CONTRIBUTION. IN THE SITUATION OF DIVORCED PARENTS, FRIENDS ACADEMY REQUIRES BOTH PARENTS TO COMPLETE THE SSS FORMS. THE FINANCIAL AID COMMITTEE, COMPRISED OF REPRESENTATIVES FROM THE ADMISSIONS AND FINANCIAL AID OFFICE, THE BUSINESS OFFICE AND THE OFFICE OF THE HEAD OF SCHOOL, USES THE SSS RECOMMENDATION IN CONJUNCTION WITH INFORMATION PROVIDED BY A COPY OF A FAMILY'S FEDERAL TAX RETURN TO DETERMINE THE AMOUNT OF EACH AWARD. AS SSS IS A NATIONAL SERVICE, FRIENDS ACADEMY APPLIES A COST OF LIVING ADJUSTMENT TO THE CALCULATED FAMILY CONTRIBUTION. THE FINANCIAL AID COMMITTEE REVIEWS EACH APPLICATION AND GRANTS AWARDS BASED ON FAMILY NEED AND OVERALL REQUESTS. ALL FAMILIES' FINANCIAL INFORMATION IS CONFIDENTIAL. X X 1 1 X X X X 1 1 0 0 0 0 0 1 0 ANDREA KELLY HEAD OF SCHOOL 456512 0 50000 0 8008 0 30900 0 90282 0 635702 0 0 0 ANN MARIE TIDONA DIRECTOR OF FINANCE 281632 0 3000 0 258 0 29070 0 32858 0 346818 0 0 0 JENIFER HALLIDAY ASSISTANT HEAD OF SCHOOL 198414 0 3000 0 17700 0 7616 0 75712 0 302442 0 0 0 MARK SCHOEFFEL UPPER SCHOOL PRINCIPAL 184149 0 2000 0 258 0 7692 0 73251 0 267350 0 0 0 RONALD BASKIND DEAN OF STUDENTS 134300 0 0 0 26253 0 16850 0 73973 0 251376 0 0 0 KEVIN BARRY DIRECTOR OF ADVANCEMENT 201900 0 0 0 54 0 8156 0 1803 0 211913 0 0 0 KEVIN CRESPI DIRECTOR OF BRANDING 157497 0 0 0 138 0 0 0 26044 0 183679 0 0 0 PART I, LINE 1A AS A CONDITION OF EMPLOYMENT, ANDREA KELLY, THE HEAD OF SCHOOL, MAINTAINS HER PRINCIPAL RESIDENCE AT THE SCHOOL. THE SCHOOL WILL ALSO PROVIDE THE HEAD OF SCHOOL'S RESIDENCE WITH HOUSEHOLD SERVICES AND UPKEEP, INCLUDING UTILITIES, CLEANING, LANDSCAPING, LAWN MAINTENANCE, AND OTHER SIMILAR EXPENDITURES. THE HOUSING IS NON-TAXABLE TO THE INDIVIDUAL. JENIFER HALLIDAY, THE ASSISTANT HEAD OF SCHOOL, ALSO RECEIVED A TAXABLE HOUSING ALLOWANCE IN 2020. PART I, LINES 4A-B ANDREA KELLY, HEAD OF SCHOOL, PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO AMOUNT WAS DISTRIBUTED DURING THE YEAR. RONALD BASKIND RECEIVED SEVERANCE OF $25,923 IN HIS W-2 DURING THE YEAR. PART I, LINE 7 ANDREA KELLY, ANN MARIE TIDONA, JENIFER HALLIDAY AND MARK SCHOEFFEL ALL RECEIVED A NON-FIXED BONUS IN THEIR 2020 FORM W-2. A NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 2016-09-26 5647000 RENOVATION OF THE MIDDLE SCHOOL 0 0 0 B NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 2016-09-26 6218000 CONSTRUCTION/ACQUISITION/REHABILITATION/IMPROVEMENT 0 0 0 A 657381 5647000 109175 5537825 2016 0 0 1 1 B 1252743 6218000 120215 6097785 2016 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 1 B 1 X 7 250723 AVG. SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B) OF SCHEDULE M. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES RECEIVE AN ELECTRONIC FORM OF THE FINAL 990 BEFORE IT IS FILED WITH THE IRS. IN ORDER TO PROTECT THE CONFIDENTIALITY OF THE DONORS, SCHEDULE B IS NOT PROVIDED TO THE TRUSTEES. THERE ARE NO FURTHER LIMITATIONS OF THE TRUSTEES' REVIEW. THE TRUSTEES REVIEW THE INFORMATION INDEPENDENTLY AND ARE ASKED TO DIRECT ANY QUESTIONS TO THE HEAD OF THE SCHOOL AND DIRECTOR OF FINANCE. THE 990 IS DISCUSSED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ACADEMY MONITORS AND ENFORCES A CONFLICT OF INTEREST POLICY. THE POLICY CLEARLY IDENTIFIES AREAS OF POTENTIAL CONFLICT, REVIEW PROCEDURES, AND DISCLOSURE RESPONSIBILITIES. THE POLICY IS REVIEWED ANNUALLY AND EACH TRUSTEE AND OFFICER IS REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. THE POLICY CLEARLY STATES THAT WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS, IT SHALL BE THE RESPONSIBILITY OF THE PERSON INVOLVED TO NOTIFY THE BOARD OF TRUSTEES OF THE GUIDANCE AND TAKE APPROPRIATE ACTION. AN OFFICER OR TRUSTEE WHO HAS A POTENTIAL CONFLICT OF INTEREST IN A DECISION-MAKING PROCESS SHALL RECUSE HIMSELF OR HERSELF FROM THE DECISION-MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE COMMITTEE ON COMPENSATION AND CONFLICTS CONSISTING OF BOARD MEMBERS WHO HAVE NO CONFLICTS OF INTEREST DETERMINE THE COMPENSATION OF THE HEAD OF SCHOOL, THE SCHOOL'S CHIEF EXECUTIVE OFFICER. REASONABLE COMPENSATION IS DETERMINED BASED UPON PERFORMANCE AND COMPARISON TO COMPARABLE INSTITUTIONS. COMPARABLE INSTITUTIONS INCLUDE RELEVANT BENCHMARKS FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS), PARTICIPATION IN THE INDEPENDENT SCHOOL DATA EXCHANGE (INDEX) AND OTHER RELEVANT DATA. THE HEAD OF SCHOOL DETERMINES THE COMPENSATION FOR ALL OTHER KEY ADMINISTRATORS BASED ON THE SAME BENCHMARKS USED TO DETERMINE THE HEAD OF SCHOOL'S COMPENSATION. THE COMMITTEE ON COMPENSATION AND CONFLICTS RECEIVES A REPORT ON THE SALARIES FOR ALL KEY ADMINISTRATORS OF THE SCHOOL AND REVIEWS IT TO CONFIRM REASONABLE COMPENSATION. THE AFOREMENTIONED PROCESS WAS COMPLETED IN 2020 FOR 2021 SALARIES. 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 ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, A COPY OF THE FORM 990, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.