2021-02-23T15:57:36-06:00 2020-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2019-07-01 111633485 FRIENDS ACADEMY FRIE 5166760393 270 DUCK POND ROAD LOCUST VALLEY NY 11560 ANN MARIE TIDONA DIRECTOR OF FINANCE 5166760393 2021-02-23 1 GARRETT M HIGGINS P00543209 9143818900 2021-02-22 2019 2022-09-23 18:48:47Z ANN MARIE TIDONA 270 DUCK POND ROAD LOCUST VALLEY NY 11560 34816319 0 X WWW.FA.ORG X 1877 NY TO OPERATE AN INDEPENDENT ELEMENTARY AND SECONDARY EDUCATIONAL INSTITUTION. 13 13 369 215 0 0 2628916 3047511 27271388 26681954 1514138 1576679 559482 164327 31973924 31470471 2114266 2137621 0 0 20466796 20320803 0 0 1108509 9275692 7958389 31856754 30416813 117170 1053658 108742707 109741355 16543081 14750651 92199626 94990704 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 24840370 1847730 24729249 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 720 STUDENTS DURING THE 2019-2020 SCHOOL YEAR. 506947 289891 1952705 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 3-15YRS. 25347317 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 1 0 1 0 0 0 0 0 0 0 0 1 43 0 369 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 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 ANDREA KELLY HEAD OF SCHOOL 40.00 X 431903 0 115453 ANN MARIE TIDONA DIRECTOR OF FINANCE 40.00 X 270852 0 63629 MARK SCHOEFFEL UPPER SCHOOL PRINCIPAL 40.00 X 179956 0 110431 JENIFER HALLIDAY ASSISTANT HEAD OF SCHOOL 40.00 X 206721 0 82692 RON BASKIND DEAN OF STUDENTS 40.00 X 155136 0 86273 NINA WAECHTER DIRECTOR OF ADMISSION 40.00 X 147620 0 75667 KEVIN BARRY DIRECTOR OF ADVANCEMENT 40.00 X 197609 0 9672 DEBRA DEL VECCHIO PRESIDENT 0.30 X X 0 0 0 FRANK INGRASSIA VICE PRESIDENT 0.30 X X 0 0 0 ANDREW MENZIN SECRETARY 0.30 X X 0 0 0 ISOBEL COLEMAN TREASURER 0.30 X X 0 0 0 DAVID GELFAND TRUSTEE 0.30 X 0 0 0 ELIZABETH INGRASSIA TRUSTEE 0.30 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 RAJINDER SINGH TRUSTEE 0.30 X 0 0 0 CRAIG WHITE TRUSTEE 0.30 X 0 0 0 1589797 0 543817 31 0 1 0 FLIK INDEPENDENT SCHOOL DINING PO BOX 417632 BOSTON MA 02241 FOOD SERVICES 1224717 LOYAL BUILDING SERVICES INC 41A DEGNON BLVD BAY SHORE NY 11706 CUSTODIAL SERVICES 508979 S L A M ARCHITECTS PC 80 GLASTONBURY BLVD GLASTONBURY CT 06033 CONSTRUCTION 231487 LITE-TROL SERVICES CO INC 485 W JOHN ST SUITE 1 HICKSVILLE NY 11801 EQUIPMENT REPAIR SERVICES 160973 VENABLE LLP 1270 6TH AVE NEW YORK NY 10020 LEGAL SERVICES 147003 6 1068 388938 2657505 138627 3047511 TUITION AND FEES 611110 24729249 24729249 SUMMER AND AFTERSCHOOL PROGRAMS 611110 1456279 1456279 AUXILIARY SERVICES 611110 496426 496426 26681954 1423764 1423764 238728 108390 130338 130338 130338 3301018 3148103 152915 152915 152915 119220 1068 89355 29865 29865 MISCELLANEOUS 900099 4124 4124 4124 31470471 26681954 0 1741006 2137621 2137621 918139 918139 13656 13656 14001800 12154195 1200700 646905 716252 614180 67313 34759 3644483 3159057 358837 126589 1026473 847811 134337 44325 74492 74492 37575 37575 1707 1707 1271248 765770 379769 125709 74178 7546 64964 1668 572421 368293 143426 60702 382691 64704 317987 895285 854874 30308 10103 330297 330247 25 25 112799 98952 10759 3088 1480223 1406069 74154 379417 352473 18799 8145 STUDENT FOOD SERVICE 863679 734365 88606 40708 CLASSROOM INSTRUCTIONS 519500 519500 REPAIRS AND MAINTENANCE 390730 372521 12426 5783 TRAINING AND DEVELOPMEN 141849 141849 430298 342798 87500 30416813 25347317 3960987 1108509 2849029 4514108 147424 341 48372 313808 226028 578912 1221 4653 15363 9346 217098 148889 67642843 26134171 42746020 41508672 61870943 62453290 621209 209336 108742707 109741355 2106702 1803204 4338586 3233444 10097793 9714003 16543081 14750651 X 89054994 90373637 3144632 4617067 92199626 94990704 108742707 109741355 1053658 1737420 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61953559 22760 3311721 2615000 62673040 59435422 1361925 4156187 2999975 61953559 53378344 3108402 4708676 1760000 59435422 45554378 4129137 5304829 1610000 53378344 48017528 2065061 -3029211 1499000 45554378 0.95210 0.03070 0.01720 0 0 961346 961346 59918434 21718846 38199588 2356431 1480671 875760 4310491 2934654 1375837 96141 96141 41508672 X 31242271 1737420 197745 1935165 29307106 1707 2161658 2163365 31470471 28451193 197745 197745 28253448 1707 2161658 2163365 30416813 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, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 108,390. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 89,355. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 2,137,621. CREDIT CARD PROCESSING FEES RECLASS 24,037. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE REPORTED ON PART VIII, LINE 6B 108,390. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 89,355. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED ON PART IX, LINE 2 2,137,621. CREDIT CARD PROCESSING FEES RECLASS 24,037. 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 INVESTMENTS 209336 0 0 0 0 0 0 209336 0 209336 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 OWNERSHIP REQUIREMENT. 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. FALL FAIR 104194 1068 103126 86425 VENDOR SHOW 10849 10849 1 5245 5245 2930 120288 1068 119220 89355 89355 29865 1 TUITION FINANCIAL AID 77 1826230 SUMMER AND AFTER-SCHOOL FINANCIAL AID 25 289891 QUAKER DISCOUNTS 6 21500 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 0 0 0 0 0 0 0 0 0 ANDREA KELLY HEAD OF SCHOOL 416835 0 0 0 15068 0 30200 0 85253 0 547356 0 0 0 ANN MARIE TIDONA DIRECTOR OF FINANCE 270203 0 0 0 649 0 27085 0 36544 0 334481 0 0 0 MARK SCHOEFFEL UPPER SCHOOL PRINCIPAL 179574 0 0 0 382 0 7007 0 103424 0 290387 0 0 0 JENIFER HALLIDAY ASSISTANT HEAD OF SCHOOL 190047 0 0 0 16674 0 8269 0 74423 0 289413 0 0 0 RON BASKIND DEAN OF STUDENTS 154224 0 0 0 912 0 15514 0 70759 0 241409 0 0 0 NINA WAECHTER DIRECTOR OF ADMISSION 147324 0 0 0 296 0 5905 0 69762 0 223287 0 0 0 KEVIN BARRY DIRECTOR OF ADVANCEMENT 197450 0 0 0 159 0 7904 0 1768 0 207281 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 2019. 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 512906 5647000 109175 5537825 2016 0 0 1 1 B 977858 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 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 A 1 B 1 EDEN MOREY WIFE OF TRUSTEE, JED MOREY 10854 EMPLOYMENT AT THE ACADEMY 0 X 9 138627 AVG. SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 FRANK INGRASSIA AND ELIZABETH INGRASSIA HAVE A FAMILY RELATIONSHIP. 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 2019 FOR 2020 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, THE FORM 1023, 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.