2025-02-18T11:47:19-05:00 2024-06-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2023-07-01 135562268 Little Red School House INC % JOSHUA MARKS LITT 2124775316 40 Charlton Street New York NY 10014 JOSHUA MARKS CFO 2124775316 2025-02-17 true true Catherine Bendall P00521196 7328281614 2025-02-17 2023 2025-03-06 01:10:19Z PHIL KASSEN 40 Charlton Street New York NY 10014 44462089 false X WWW.LREI.ORG X 1932 NY A leader in progressive education since 1921, LREI teaches children to be independent thinkers who work together to solve complex problems. (See Schedule O) 35 35 306 150 0 2421670 4651908 31463407 38575913 209102 620350 385260 383160 34479439 44231331 6802573 12891158 0 0 20874304 24159381 13000 0 988794 9858428 9957251 37548305 47007790 -3068866 -2776459 53056791 52892738 27675009 27803290 25381782 25089448 X A LEADER IN PROGRESSIVE EDUCATION SINCE 1921, LREI TEACHES CHILDREN TO BE INDEPENDENT THINKERS WHO WORK TOGETHER TO SOLVE COMPLEX PROBLEMS. (SEE SCHEDULE O for complete mission statement) false false 35739074 12891158 38575913 AT LREI (LITTLE RED SCHOOL HOUSE & ELISABETH IRWIN HIGH SCHOOL) WE UNDERSTAND THAT STUDENTS LEARN BEST WHEN THEY ARE ENGAGED. OUR 14 YEARPROGRESSIVE PROGRAM IS ROOTED IN A FUNDAMENTAL LOVE OF LEARNING AND A CONNECTION TO THE REAL WORLD. OUR TEACHERS, EXPERTS IN THEIR FIELDS, ENCOURAGE CHILDREN TO USE THEIR CURIOSITY, COMPASSION AND IMAGINATION TO THINK DEEPLY AND TO PARTICIPATE IN FINDING SOLUTIONS TO REAL PROBLEMS. (SEE SCHEDULE O for additional information) 35739074 true true false false false false false false false true true false false false true true true false true false false false false false true false false true true true true false false false false false false true false false false true false false false false false false false false true 40 0 true 306 true false false false false false true true false false false false false false X 35 35 false false false false false false false true true false false true true true true true true true true false X JOSHUA MARKS 2124775316 40 CHARLTON STREET NEW YORK NY 10014 PHIL KASSEN DIRECTOR 40.0 0.0 X 462074 0 57628 JOSH MARKS CFO 40.0 0.0 X 279998 0 41327 JENNIFER WEIL DIRECTOR OF ADVANCEMENT 40.0 0.0 X 189205 0 59766 ALLISON ISBELL ASSISTANT DIRECTOR 40.0 0.0 X 190161 0 36013 Kalil Oldham Director of Equity & Community 40.0 0.0 X 185560 0 31844 MARGARET ANDREWS MIDDLE SCHOOL ASST. PRINCIPAL 40.0 0.0 X 163013 0 30018 HEATHER MCKAY LOWER SCHOOL PRINCIPAL 40.0 0.0 X 173660 0 16135 NATHAN SOKOL-MARGOLIS MIDDLE SCHOOL PRINCIPAL 40.0 0.0 X 160094 0 16178 ANH-VAN NGUYEN CHAIR 1.0 0.0 X X 0 0 0 SUSIE SCHER Vice-Chair 1.0 0.0 X X 0 0 0 Louis Sharpe TREASURER 1.0 0.0 X X 0 0 0 EUNU CHUN SECRETARY 1.0 0.0 X X 0 0 0 Ceci Loebl Van Blerkom At Large 1.0 0.0 X X 0 0 0 Jamal Young At Large 1.0 0.0 X X 0 0 0 Maren Berthelsen TRUSTEE 1.0 0.0 X 0 0 0 Ken Cornick TRUSTEE 1.0 0.0 X 0 0 0 Charlene Cruz-Cerdas TRUSTEE 1.0 0.0 X 0 0 0 Anne Marie Denson TRUSTEE 1.0 0.0 X 0 0 0 Dawn Eig TRUSTEE 1.0 0.0 X 0 0 0 Kellie Ferguson TRUSTEE 1.0 0.0 X 0 0 0 Pinky Fung TRUSTEE 1.0 0.0 X 0 0 0 Kai-Anasa George TRUSTEE 1.0 0.0 X 0 0 0 Amanda Goodwin TRUSTEE 1.0 0.0 X 0 0 0 Francis Greenburger TRUSTEE 1.0 0.0 X 0 0 0 Julia Heaton TRUSTEE 1.0 0.0 X 0 0 0 Jessie Kirk TRUSTEE 1.0 0.0 X 0 0 0 Shoy McKen TRUSTEE 1.0 0.0 X 0 0 0 Ruth Jurgensen TRUSTEE 1.0 0.0 X 0 0 0 Yukie Ohta TRUSTEE 1.0 0.0 X 0 0 0 Dave Olsen TRUSTEE 1.0 0.0 X 0 0 0 Chakshu Patel TRUSTEE 1.0 0.0 X 0 0 0 Sean Paroff TRUSTEE 1.0 0.0 X 0 0 0 Kasey Picayo TRUSTEE 1.0 0.0 X 0 0 0 Hope Reeves TRUSTEE 1.0 0.0 X 0 0 0 Jonathan Rosen TRUSTEE 1.0 0.0 X 0 0 0 Robert Rosenthal TRUSTEE 1.0 0.0 X 0 0 0 Halee Sage TRUSTEE 1.0 0.0 X 0 0 0 Jennifer Sagum TRUSTEE 1.0 0.0 X 0 0 0 Eve Stuart TRUSTEE 1.0 0.0 X 0 0 0 Harriette Thomas TRUSTEE 1.0 0.0 X 0 0 0 Kimbrough Towles TRUSTEE 1.0 0.0 X 0 0 0 Rodney White TRUSTEE 1.0 0.0 X 0 0 0 Amy Zimmerman TRUSTEE 1.0 0.0 X 0 0 0 1803765 0 288909 8 false true false Albeiro Contracting Group 32-18 104th Street ELMHURST NY 11369 Construction/Repairs 314063 Blackbaud 65 Fairchild Street CHARLESTON NC 29492 enrollment MGT. 154504 Austin Co Inc 20 Corporate Woods Blvd ALBANY NY 12211 EMPLOYEE MANAGEMENT 878384 Elior CTY LLC 600 Mamaroneck Avenue 400 HARRISON NY 10528 FOOD SERVICE 1359400 4 X 244411 446171 3961326 115050 4651908 TUITION 611710 37276100 37276100 AFTER SCHOOL PROGRAMS 611710 570423 570423 SUMMER CAMP FEES 611710 575390 575390 OTHER FEES 611710 154000 154000 38575913 620350 620350 0 0 371877 371877 0 371877 371877 0 230758 244411 230758 0 0 0 0 0 0 0 0 BAD DEBT RECOVERIES 900099 3423 3423 MISCELLANEOUS INCOME 900099 7860 7860 11283 44231331 38959073 620350 2581953 2581953 10309205 10309205 0 0 1687436 1017038 582865 87533 0 17913827 12286301 5104218 523308 961350 664553 269983 26814 2148506 1427028 651409 70069 1448262 981716 421415 45131 0 0 75680 75680 0 0 116432 116432 407755 402548 5207 0 521704 407881 113823 590294 590294 0 1819623 1233446 529474 56703 0 0 110850 110850 619123 10592 608044 487 0 1916399 1299047 557633 59719 351953 351953 LUNCH ROOM & FOOD SERVICE 1323069 1323069 STUDENT ACTIVITIES 1103574 1103574 AFTER SCHOOL PROGRAMS 51575 51575 SUMMER CAMP 294389 294389 654831 454444 200387 47007790 35739074 10279922 988794 X 3000 3000 4897852 2329137 1189572 1807557 397642 224592 0 0 0 0 0 0 0 0 110121 715027 51894484 29858321 23634361 22036163 20734551 24279584 0 0 0 0 0 0 2089692 1497678 53056791 52892738 2310992 2483737 0 0 11240679 11792733 7734000 7675637 0 0 0 0 3999134 3988013 0 0 2390204 1863170 27675009 27803290 X 23253850 21906048 2127932 3183400 25381782 25089448 53056791 52892738 -2776459 2484125 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20785392 770685 2967116 88855 24434338 16687146 2159034 2010972 71760 20785392 17973129 1320277 -2606260 0 16687146 12530342 2728085 2831922 117221 17973128 10031688 1930305 845582 277233 12530342 0.02590 0.97410 false false 857823 857823 49200345 28507052 20693293 288432 189382 99050 1229683 1161887 67796 318201 318201 22036163 0 SECURITY DEPOSIT PAYABLE 53000 LEASE LIABILITIES 1810170 1863170 X 33646159 2484125 2484125 31162034 116432 12952865 13069297 44231331 33938493 33938493 116432 12952865 13069297 47007790 SCHEDULE D, PART XI & XII, LINE 4b Scholarship expenses of $10,309,205 were netted with tuition revenue on the audited financial statements. The scholarships were included as expenses in the form 990 resulting in an increase in both revenue and expense as shown on line 4b. Grant expenses of $2,581,953. Endowment expenses of $5,207 Bad debt expenses of $56,500 Total = $12,952,865. SCHEDULE D, PART X, LINE 2 THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AS OF AND FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE SCHOOL HAS NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART V, LINE 4 THE OVERALL FINANCIAL OBJECTIVES OF THE BOARD DESIGNATED FUNDS ARE TO SUPPORT THE CURRENT AND FUTURE OPERATIONS OF THE SCHOOL AND TO PRESERVE AND ENHANCE THE PURCHASING POWER OF THE BOARD DESIGNATED FUNDS. THE BOARD IS RESPONSIBLE FOR THE INVESTMENT OF THE BOARD DESIGNATED ENDOWMENT FUNDS. true true true true true true true false false false false false false false false true false true SCHEDULE 3, LINE 3 The LREI diversity statement is provided in all communications and is included with the mission statement on the LREI webpage at lrei.org Diversity Statement on the website: Since 1921, LREI's commitment to social justice, equity and activism has ensured that every community member has access to the full LREI experience. Our 14-year program explores, celebrates, and encourages differences and commonalities, and the challenges and opportunities they present. We view these efforts as integral to the personal and intellectual growth of each member of our school. LREI is committed to each of its community members, each of whom has a responsibility to both the community and to the wider world. This is as important now as it was when LREI was founded. SHINDING 393420 239332 154088 154088 Spring fair 7781 4781 3000 3000 8 73968 298 73670 73670 475169 244411 230758 230758 230758 true The Blue School 51 Astor Place New York NY 10003 270753913 501(c)(3) 2581953 Education 1 SCHOLARSHIPS and tuition remission 173 10309205 Book Value Scholarships PART I, LINE 2 All grants of financial aid or merit scholarships are allocated by discounting the nominal tuition by the amount of the aid or scholarship. Therefore, no cash is given, but rather, for example, a student who would otherwise pay $30,000 receives financial aid of $10,000 and therefore pays the net amount owed of $20,000. All grants of financial aid are decided by LREI's Tuition Remission Committee and are based on an objective determination of financial need. The amount of any financial aid or scholarship is documented in the enrollment contract and both tuition and financial aid are entered into our accounts receivable module so that we can track the net amount that must be paid by a particular student. X X X X false false false false false false false false false PHIL KASSEN DIRECTOR 462074 0 0 0 0 0 43425 0 14203 0 519702 0 0 0 JOSH MARKS CFO 279998 0 0 0 0 0 26550 0 14777 0 321325 0 0 0 ALLISON ISBELL ASSISTANT DIRECTOR 190161 0 0 0 0 0 20250 0 107097 0 317508 0 0 0 JENNIFER WEIL DIRECTOR OF ADVANCEMENT 189205 0 0 0 0 0 17943 0 133157 0 340305 0 0 0 NATHAN SOKOL-MARGOLIS MIDDLE SCHOOL PRINCIPAL 160094 0 0 0 0 0 0 0 61855 0 221949 0 0 0 Kalil Oldham Director of Equity & Community 185560 0 0 0 0 0 17100 0 14744 0 217404 0 0 0 HEATHER MCKAY LOWER SCHOOL PRINCIPAL 173660 0 0 0 0 0 0 0 16135 0 189795 0 0 0 MARGARET ANDREWS MIDDLE SCHOOL ASST. PRINCIPAL 163013 0 0 0 0 0 15815 0 14203 0 193031 0 0 0 A Build NYC Resource Corporation 454040561 2023-03-28 7734000 Refinance A 0 0 7579744 0 0 0 154256 0 0 0 0 0 2013 true false true true A false false false 0.00000 0.00000 0.00000 false false false false A false false false true false false 0 false 0 true A true Jennifer Weil Director of Advancement 94860 Tuition Remission EDUCATION Allison Isbell Assistant Director 94860 Tuition Remission EDUCATION Nathan Sokol-Margolis MIDDLE SCHOOL Principal 47430 Tuition Remission EDUCATION SCHEDULE L, PAGE 1, PART III tuition remission is provided to employees as part of their benefit package for the cost of tuition for their children that attend the school. X 1 115050 FMV false true false Schedule M, line 9b The amount reflected on Line 9B represents the number of contributors. FORM 990, PART VI, SECTION B - POLICIES, #11B MANAGEMENT REVIEWS the DRAFT COPy OF THE 990 FOR ACCURACY BEFORE CIRCULATING A DRAFT COPY TO THE audit and risk COMMITTEE OF THE BOARD OF TRUSTEES. THE audit and risk COMMITTEE REVIEWS THE DRAFT FOR ACCURACY AND THEN POSITIVELY RECOMMENDS THE DRAFT TO THE BOARD OF TRUSTEES, WHICH IN TURN REVIEWS AND DISCUSSES THE DRAFT AT A REGULARLY SCHEDULED BOARD MEETING. AFTER THIS GOVERNANCE PROCESS, THE 990 IS FINALIZED FOR FILING. FORM 990, PART VI, SECTION B - POLICIES, #15 A&B THE ORGANIZATION OBTAINS THE COMPENSATION DATA RELATING TO TOP MANAGEMENT OF SIMILAR ORGANIZATIONS WHEN CONSIDERING THE INITIAL SALARY AND BENEFITS OF KEY EMPLOYEES, AS WELL AS INCREASES ON COMPENSATION. THE ORGANIZATION ALSO REGULARLY CONSIDERS INDUSTRY TRENDS REGARDING MANAGEMENT compensation. ONCE THE APPROPRIATE DATA HAS BEEN OBTAINED, IT IS ANALYZED AND approved AT A REGULARLY SCHEDULED MEETING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. ACCORDINGLY, LREI SATISFIES THE IRS CRITERIA WITH RESPECT TO THE REBUTTABLE PRESUMPTION OF REASONABLENESS. FORM 990, PART VI, SECTION C- DISCLOSURE #19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VI, SECTION B- POLICIES, #12C LREI CIRCULATES ITS CONFLICT OF INTEREST AND WHISTLEBLOWER POLICY TO TRUSTEES ON AN ANNUAL BASIS. EACH TRUSTEE IS ASKED TO ACKNOWLEDGE RECEIPT OF THE POLICY AND TO INDICATE COMPLIANCE WITH IT. IF ANY CONFLICT OF INTEREST IS INDICATED ON THE ACKNOWLEDGEMENT, OR IF ANY CONFLICT OF INTEREST OTHERWISE ARISES, THE ISSUE IS ADDRESSED BY THE DIRECTOR OF LREI AND THE CHAIR OF THE BOARD OF TRUSTEES, WHO MAY CONSULT WITH DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE ON THE MATTER. FORM 990, PART III, LINE 1 Students graduate from our diverse community as active participants in our democratic society, with the creativity, integrity, and courage to bring meaningful change to the world. FORM 990, PART III, LINE 4a We understand that the world around us - particularly our ever-vibrant home, New York City - is the best place to learn. You'll find our students asking questions about green design at the High Line, filming a documentary on Coney Island's boardwalk and volunteering at the local food pantry we've partnered with for years. We provide a rich and challenging progressive program for bright, inquisitive students who bring a range of abilities and interests to their collective study of the world. Our school is a community built on understanding and respect for others. Like New York City, this community is diverse in every sense, with a variety of family structures and beliefs, as well as other, more familiar definitions of diversity (racial, ethnic, socio-economic, religious). Our interdisciplinary curriculum and school-wide social justice initiatives promote understanding of many cultures. As individual achievement is encouraged and rewarded, our program underscores the value of shared goals and cooperation in mastering difficult tasks. By the time LREI students graduate, they are ready to make their marks on their university campuses because they have learned to be active citizens in their school, city and global communities.