2019-04-18T07:51:29-05:00 2018-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2017-07-01 131623915 THE BREARLEY SCHOOL % RAHUL TRIPATHI BREA 2127448582 610 EAST 83RD STREET NY NY 10028 RAHUL TRIPATHI CFO/COO 2127448582 2019-04-16 true CANDICE METH P01306891 2129498700 64.238.150.4 26505220191085000001 2019-04-18 P 6AEBA4FE6B34856227EAD2545CA7C87EFB1D2061 D611A41C46BF25E5A65C9B6AAB3989918C636A13 2017 2019-02-21 02:37:17Z JANE FOLEY FRIED 610 east 83rd street new york NY 10028 73906430 false X www.brearley.org X 1884 NY THE BREARLEY SCHOOL IS A PRIVATE EDUCATIONAL INSTITUTION IN NEW YORK CITY THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. 24 24 370 320 43419 119392 20934301 20075593 33241796 35190365 10926838 4210507 463889 578742 65566824 60055207 5195947 5690637 0 0 26995721 27484376 31675 26600 1949891 11662617 12477666 43885960 45679279 21680864 14375928 312032151 337072908 78684497 83830793 233347654 253242115 THE BREARLEY SCHOOL IS A PRIVATE EDUCATIONAL INSTITUTION IN NEW YORK CITY THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12. false false 32629020 5690637 35190365 THE BREARLEY SCHOOL CHALLENGES GIRLS OF ADVENTUROUS INTELLECT TO THINK CRITICALLY AND CREATIVELY AND PREPARES THEM FOR ACTIVE, RESPONSIBLE CITIZENSHIP IN A DEMOCRATIC SOCIETY. WITHIN A DIVERSE COMMUNITY AND IN PARTNERSHIP WITH DEDICATED FACULTY WHO TEACH ACROSS THREE DIVISIONS, STUDENTS IN CLASSES K THROUGH XII DEVELOP A COMMAND OF MANY DISCIPLINES AND A LOVE OF LEARNING THROUGH THE PASSIONATE EXCHANGE OF IDEAS. ENCOURAGING GIRLS TO BALANCE INDIVIDUALITY AND COLLABORATION FURTHER PROMOTES THE INTEGRITY ESSENTIAL TO PRINCIPLED ENGAGEMENT IN THE WORLD. 32629020 true true false false false false false false false true true true false false true true false true true false true false false true true false false false true true false false false false false false false false true false false false true true false false false true 139 0 true 370 true true true false false false false true true false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false X RAHUL TRIPATHI 2125708579 610 EAST 83RD STREET NEW YORK NY 10028 ELLEN JEWETT PRESIDENT 10.0 1.0 X X 0 0 0 CARTER BROOKS SIMONDS VICE PRESIDENT 5.0 0.0 X X 0 0 0 JOCELYN E STRAUBER SECRETARY 5.0 0.0 X X 0 0 0 NOAH GOTTDIENER TREASURER 5.0 1.0 X X 0 0 0 CHRISTINE FRANKENHOFF ALFARO TRUSTEE 2.0 0.0 X 0 0 0 REZA ALI TRUSTEE 2.0 0.0 X 0 0 0 GIDEON BERGER TRUSTEE 2.0 0.0 X 0 0 0 NICHOLAS BIENSTOCK TRUSTEE 2.0 0.0 X 0 0 0 KRISTEN CHAE ARABADJIEV TRUSTEE 2.0 0.0 X 0 0 0 ELIZABETH R CHANDLER TRUSTEE 2.0 0.0 X 0 0 0 VIRGINIA CONNOR TRUSTEE 2.0 0.0 X 0 0 0 JOE DIMENNA TRUSTEE 2.0 0.0 X 0 0 0 JANE GLADSTONE TRUSTEE 2.0 0.0 X 0 0 0 IVAN M HAGEMAN TRUSTEE 2.0 0.0 X 0 0 0 REBECCA HAILE TRUSTEE 2.0 0.0 X 0 0 0 MUNIB ISLAM TRUSTEE 2.0 0.0 X 0 0 0 ELIZABETH HARPEL KEHLER TRUSTEE 2.0 0.0 X 0 0 0 STEPHANIE PERLMAN TRUSTEE 2.0 0.0 X 0 0 0 DAVID B PHILIP TRUSTEE 2.0 0.0 X 0 0 0 DAVID M RASO TRUSTEE 2.0 0.0 X 0 0 0 PAULA CAMPBELL ROBERTS TRUSTEE 2.0 0.0 X 0 0 0 MODUPE AKINOLA ROBINSON TRUSTEE 2.0 0.0 X 0 0 0 TERRY SELLIGMAN TRUSTEE 2.0 0.0 X 0 0 0 ANDREW K TSAI TRUSTEE 2.0 0.0 X 0 0 0 JANE FOLEY FRIED HEAD OF SCHOOL 40.0 1.0 X 624422 0 205209 RAHUL TRIPATHI CFO/COO 40.0 0.0 X 381265 0 85679 ANNE BERGEN DIRECTOR OF DEVELOPMENT 40.0 0.0 X 277831 0 34973 TAMMY ZAZURI DIRECTOR OF ATHLETICS 40.0 0.0 X 221314 0 38106 EVELYN SEGAL LIPTON HEAD OF UPPER SCHOOL 40.0 0.0 X 214276 0 38629 JAMES E MULKIN ASST. HEAD FOR ACADEMIC LIFE 40.0 0.0 X 213831 0 38858 MARIA-ANNA ZIMMERMANN HEAD OF LOWER SCHOOL 40.0 0.0 X 201336 0 43293 DORIS COLEMAN DIRECTOR OF FACILITIES 40.0 0.0 X 194601 0 50155 2328876 0 534902 68 false true false EW HOWELL 245 NEWTON ROAD PLAINVIEW NY 11803 CONSTRUCTION 16604739 KPMB ARCHTECTS 322 KING STREET WEST TORONTO 0 CA M5V1J2 ARCHITECT 1216675 GORTON PARTNERS 135 NEW ROAD FLOOR 2 MADISON CT 06443 CONSTRUCTION CONSULT 400123 CAMBRIDGE ASSOCIATES 125 HIGH STREET BOSTON MA 02110 INVESTMENT ADVISORY 240552 ACTION GRAPHICS 600 RYERSON ROAD LINCOLN PARK NJ 07035 PUBLISHING 205977 5 425885 342717 19306991 3470815 20075593 TUITION AND FEES 611710 34927605 34927605 AUXILIARY ACTIVITIES 611710 262760 262760 35190365 1906981 1906981 0 0 571938 571938 0 571938 571938 16078221 13774695 2303526 2303526 36615 2266911 76528 425885 76528 0 0 0 0 0 0 PASS-THRU K-1 GAINS 525990 6804 6804 6804 60055207 35190365 43419 4745830 0 5690637 5690637 0 0 1300094 390000 530545 379549 0 18854688 14278196 3842335 734157 1871776 1362236 406110 103430 3924597 2856233 851500 216864 1533221 1115844 332655 84722 0 36339 36339 109669 109669 0 26600 26600 572023 572023 297842 69646 180224 47972 76460 6411 70049 907306 353960 538202 15144 484106 151115 332991 0 1219508 1134143 85365 453595 377291 64702 11602 0 94098 74812 11042 8244 1652569 1652569 0 1618110 1177624 351073 89413 342999 342999 STUDENT ACTIVITIES 461495 461495 FOOD SERVICE 720016 720016 PUBLICATIONS 234514 234514 RECRUITING 91338 91338 3105679 2174847 768687 162145 45679279 32629020 11100368 1949891 2420 10925 60604163 50095268 24358559 27718927 4734416 4837820 0 0 0 0 0 0 0 0 644477 672530 143906541 35055400 85793887 108851141 29084785 37615508 101973131 106125494 0 0 0 0 4836313 1145295 312032151 337072908 5672338 10777560 0 0 22011506 22480665 0 0 0 0 0 0 48708740 48754448 0 0 2291913 1818120 78684497 83830793 X 137514595 142091962 44935871 59139666 50897188 52010487 233347654 253242115 312032151 337072908 X 14375928 5097076 421457 X false true X true false X 60444440 1121300 3386936 373788 1917116 62661772 55989595 336918 6625608 77046 2430635 60444440 56741583 2311089 -886756 87538 2088783 55989595 56387817 929510 1368902 291461 1653185 56741583 51792071 269533 6336275 319255 1690807 56387817 0.00000 0.83000 0.17000 false false 28052870 28052870 52781830 15706777 37075053 19577975 13969821 5608154 6248358 5378802 869556 37245508 37245508 108851141 LIMITED PARTNERSHIPS 45991630 F HEDGE FUNDS 35571900 F OFFSHORE HEDGE FUNDS 20692852 F LIMITED LIABILITY COMPANIES 3869112 F 106125494 0 AGENCY FUNDS 1020501 OBLIGATION 797619 1818120 X 59638353 5097076 748730 5845806 53792547 572023 5690637 6262660 60055207 39416619 39416619 572023 5690637 6262660 45679279 FORM 990, SCHEDULE D, PART V, LINE 4 THE ENDOWMENT CONSISTS OF 143 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES DESIGNATED BY DONORS TO BE PERMANENTLY RESTRICTED ENDOWMENT FUNDS. FORM 990, SCHEDULE D, PART X, LINE 2 THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL, THESE PROVISIONS COULD BE APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS INCOME TAX ATTRIBUTABLE TO CERTAIN OF THE SCHOOL'S INVESTMENTS AND CERTAIN TRANSPORTATION BENEFITS. HOWEVER, DUE TO THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES THAT ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S CONSOLIDATED FINANCIAL STATEMENTS. FORM 990, SCHEDULE D, PART XI, LINE 2D CHANGE IN POST-RETIREMENT BENEFIT OBLIGATION EXCLUDING PERIODIC COSTS $ 758,787 CHANGE IN SPLIT-INTEREST AGREEMENTS (10,057) __________ TOTAL $ 748,730 ========== FORM 990, SCHEDULE D, PART XI, LINE 4B AND PART XII, LINE 4B SCHOLARSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENT PURPOSES OF $5,690,637. true true true true true true true false false false false false false false false true false true FORM 990, SCHEDULE E, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS PRINT AND ELECTRONIC PUBLICATIONS. FORM 990, SCHEDULE E, LINE 6A THE SCHOOL RECEIVES FUNDS FROM NEW YORK STATE FOR THE PERFORMANCE OF MANDATED SERVICES. Central America and the Caribbean Investments 16777057 Europe (Including Iceland and Greenland) Investments 3915795 20692852 20692852 true false false true false false FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN (F) AMOUNTS REPORTED USING THE ACCRUAL METHOD OF ACCOUNTING. FORM 990, SCHEDULE F, PART IV, LINE 4 THE SCHOOL WAS AN INDIRECT SHAREHOLDER OF VARIOUS PASSIVE FOREIGN INVESTMENT COMPANIES OR QUALIFIED ELECTING FUNDS DURING THE TAX YEAR, AND SIMILARLY, DID NOT MEET THE REPORTING REQUIREMENTS APPLICABLE FOR FORM 8621. X X true THE HELEN BROWN GROUP 48 SUMMER STREET SUITE 2 WATERTOWN MA 02472 CAMPAIGN CONSULTING false 26600 26600 2018 BENEFIT 502413 425885 76528 69000 2250 5278 0 502413 425885 76528 69000 2250 5278 76528 true SCHOLARSHIPS PROVIDED TO STUDENTS 149 5690637 FMV TUITION RED. FORM 990, SCHEDULE I, PART I, LINE 2 FAMILIES WHO REQUEST FINANCIAL ASSISTANCE ARE ASKED TO COMPLETE A PARENTS FINANCIAL STATEMENT (PFS) AND SEND IT TO THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), AN AFFILIATE OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS). SSS IS A NATIONWIDE SERVICE THAT ASSISTS THE BREARLEY SCHOOL (AND OTHER INDEPENDENT SCHOOLS) IN PROCESSING REQUESTS FOR FINANCIAL ASSISTANCE. SSS PROVIDES ANALYSES TO ENABLE SCHOOLS TO MAKE CONSISTENT DECISIONS, ALTHOUGH THE ULTIMATE ASSESSMENT OF NEED RESTS WITH THE BREARLEY SCHOOL. PARENTS ARE ALSO ASKED TO SUBMIT FEDERAL TAX RETURNS WITH ALL SCHEDULES AND, IF APPLICABLE, BUSINESS TAX RETURNS AND OTHER SUPPORTING DOCUMENTS. ALL FINANCIAL INFORMATION AND ALL FINANCIAL ASSISTANCE DECISIONS ARE STRICTLY CONFIDENTIAL. SCHOLARSHIPS ARE APPLIED DIRECTLY TO AN AWARDED STUDENT'S ACCOUNT IN THE FORM OF A TUITION REDUCTION. X X true true X X X X X X false true false false false false false false false JANE FOLEY FRIED HEAD OF SCHOOL 624422 0 0 0 0 0 123325 0 81884 0 829631 0 0 0 RAHUL TRIPATHI CFO/COO 381265 0 0 0 0 0 72689 0 12990 0 466944 0 0 0 ANNE BERGEN DIRECTOR OF DEVELOPMENT 277831 0 0 0 0 0 34973 0 0 0 312804 0 0 0 TAMMY ZAZURI DIRECTOR OF ATHLETICS 221314 0 0 0 0 0 24696 0 13410 0 259420 0 0 0 EVELYN SEGAL LIPTON HEAD OF UPPER SCHOOL 214276 0 0 0 0 0 25639 0 12990 0 252905 0 0 0 JAMES E MULKIN ASST. HEAD FOR ACADEMIC LIFE 213831 0 0 0 0 0 25868 0 12990 0 252689 0 0 0 MARIA-ANNA ZIMMERMANN HEAD OF LOWER SCHOOL 201336 0 0 0 0 0 29283 0 14010 0 244629 0 0 0 DORIS COLEMAN DIRECTOR OF FACILITIES 194601 0 0 0 0 0 25375 0 24780 0 244756 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 1A UNDER THE TERMS OF THE HEAD OF SCHOOL'S EMPLOYMENT AGREEMENT, SHE IS REQUIRED TO RESIDE IN A SCHOOL OWNED APARTMENT; AS SUCH PERSONAL USE OF THE PROPERTY MAY OCCUR. FORM 990, SCHEDULE J, PART I, LINE 4B THE SCHOOL MAINTAINS A SUPPLEMENTAL RETIREMENT PLAN (THE "PLAN") FOR ITS ELIGIBLE EMPLOYEES. UNDER THE TERMS OF THE PLAN, THE SCHOOL CONTRIBUTES AMOUNTS ON BEHALF OF ELIGIBLE EMPLOYEES, AND SUCH ELIGIBLE EMPLOYEES MAY ALSO ELECT TO CONTRIBUTE TO THE PLAN. DURING CALENDAR 2017, THE SCHOOL CONTRIBUTED $126,750 TO ELIGIBLE EMPLOYEES' SUPPLEMENTAL RETIREMENT PLANS. X 97 3470815 fmv false true true FORM 990, SCHEDULE M, PART I, LINE 32 THE BROKERS HIRED BY THE SCHOOL SELL THE DONATED STOCKS UP0N RECEIPT AND APPROVAL OF THE CFO. FORM 990, PART VI, SECTION B, LINE 11A MANAGEMENT OF THE SCHOOL REVIEWS THE DRAFT OF THE FORM 990. UPON ITS SATISFACTION, THE GOVERNING BODY HAS DESIGNATED ITS AUDIT COMMITTEE WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990 AND REPORTING ITS REVIEW TO THE MEMBERS OF THE EXECUTIVE COMMITEE OF THE BOARD FOR APPROVAL. THE APPROVED VERSION OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF TRUSTEES AND KEY MEMBERS OF MANAGEMENT ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT OF COMPLIANCE WITH THE SCHOOL'S CONFLICT OF INTEREST POLICY AND TO REPORT ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS. THIS DOCUMENT IS SIGNED AT THE FIRST BOARD MEETING OF EACH YEAR. FORM 990, PART VI, SECTION B, LINES 15A AND 15B THE COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED BY THE BOARD OF TRUSTEES USING COMPARABILITY DATA COLLECTED AND KEPT BY AN INDEPENDENT CONSULTANT. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE SCHOOL IS DETERMINED THROUGH A REVIEW OF DATA FROM COMPARABLE EDUCATIONAL INSTITUTIONS AND REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AS A PART OF THE OVERALL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S GOVERNING DOCUMENTS AND FINANCIAL INFORMATION, WITH THE EXCEPTION OF ITS FEDERAL FORM 990, ARE NOT MADE AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $( 10,057) CHANGE IN VALUE OF POST-RETIREMENT BENEFITS, EXCLUDING PERIODIC COSTS 758,787 LOSS ON UNCOLLECTIBLE PLEDGES ( 327,273) ____________ $ 421,457 ============ FRIENDS OF BREARLEY INC 610 EAST 83RD STREET NEW YORK NY 10028 134088238 CHARITABLE DE 501(C)(3) 509(A)(3) BREARLEY SCH false false false false false false false false false false false false false true true false false false false