2016-03-22T07:00:37-05:00 2015-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-07-01 131623915 THE BREARLEY SCHOOL % RAHUL TRIPATHI BREA 2127448582 610 EAST 83RD STREET NY NY 10028 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 2128448582 2016-02-28 true JULIE FLOCH P00736879 2129498700 2014 2016-08-17 19:52:53Z JANE FOLEY FRIED 610 east 83rd street new york NY 10028 82984592 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. 25 24 372 290 253824 252574 5577300 12626783 28866364 30294244 4649515 5998794 385699 499404 39478878 49419225 4474287 4641731 0 0 25197152 26082577 0 0 1479925 9167398 10110271 38838837 40834579 640041 8584646 215680979 233914129 25110631 36333988 190570348 197580141 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 30344186 4641731 30294244 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. 30344186 true true false false false false false false false true true true false false true true false true true false true false false false true false false false true true false false false false false false false false true false false false true true false false false true 104 0 true 372 true true true false false false false true true false false false false X 25 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 X ELLEN JEWETT PRESIDENT 10.0 1.0 X X 0 0 0 CHRISTOPHER MANN VICE PRESIDENT 5.0 0.0 X X 0 0 0 NOAH GOTTDIENER TREASURER 5.0 1.0 X X 0 0 0 DEBORAH DAVIS ASCHEIM SECRETARY 5.0 0.0 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 NICK C BIENSTOCK TRUSTEE 2.0 0.0 X 0 0 0 SAMARA EPSTEIN COHEN TRUSTEE 2.0 0.0 X 0 0 0 VIRGINIA CONNOR TRUSTEE 2.0 0.0 X 0 0 0 FRANCOIS DE MENIL TRUSTEE 2.0 0.0 X 0 0 0 MARISA GARDINI TRUSTEE 2.0 0.0 X 0 0 0 IVAN HAGEMAN TRUSTEE 2.0 0.0 X 0 0 0 ELIZABETH HARPEL KEHLER TRUSTEE 2.0 0.0 X 0 0 0 GEORGIA LEVENSON KEOHANE TRUSTEE 2.0 0.0 X 0 0 0 SARAH E LEWIS TRUSTEE 2.0 0.0 X 0 0 0 KATHLEEN MORIARTY TRUSTEE 2.0 0.0 X 0 0 0 JAMES NEARY TRUSTEE 2.0 0.0 X 0 0 0 DUSTY PHILIP TRUSTEE 2.0 0.0 X 0 0 0 JULIA PERSHAN TRUSTEE 2.0 0.0 X 0 0 0 NAOMI PRESS TRUSTEE 2.0 0.0 X 0 0 0 MODUPE AKINOLA ROBINSON TRUSTEE 2.0 0.0 X 0 0 0 TERRI SELIGMAN TRUSTEE 2.0 0.0 X 0 0 0 CARTER BROOKS SIMONDS TRUSTEE 2.0 0.0 X 0 0 0 ANDREW TSAI TRUSTEE 2.0 0.0 X 0 0 0 JANE FOLEY FRIED HEAD OF SCHOOL 40.0 1.0 X X 511841 0 141666 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 40.0 1.0 X 311961 0 45395 ANNE BERGEN DIRECTOR OF DEVELOPMENT 40.0 0.0 X 230417 0 23457 TAMMY ZAZURI DIRECTOR OF ATHLETICS 40.0 0.0 X 206709 0 34125 EVELYN SEGAL LIPTON HEAD OF UPPER SCHOOL 40.0 0.0 X 192412 0 33411 LEWISE LUCAIRE DIRECTOR OF ADVANCEMENT 40.0 0.0 X 191704 0 31568 HEYDEN WHITE ROSTOW TEACHER/SELF STUDY COORDINATOR 40.0 0.0 X 176304 0 19826 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 40.0 0.0 X 172587 0 20115 1993935 0 349563 63 false true false FRIED FRANK HARRIS SHRIVER JACOBS ONE NEW YORK PLAZA NEW YORK NY 100041980 LEGAL 209581 ADAGE CAPITAL PARTNERS LP 200 CLAREDON STREET BOSTON MA 021160000 INVESTMENT MGMT FEES 168248 ADAMAS PARTNERS LP THE PILOT HOUSE AT LEWIS WHARF BOSTON MA 021100000 INVESTMENT MGMT FEES 163595 ADAMAS OPPORTUNITIES LP THE PILOT HOUSE AT LEWIS WHARF BOSTON MA 021100000 INVESTMENT MGMT FEES 151787 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172503 AUDIT AND TAX SRVCS 114819 5 543586 12083197 749809 12626783 TUITION AND FEES 611710 30074113 30074113 AUXILIARY ACTIVITIES 611710 220131 220131 30294244 1858974 27640 1831334 0 0 499404 499404 0 499404 499404 37593513 33453693 4139820 4139820 226184 3913636 111674 543586 111674 0 0 0 0 49419225 30294244 253824 6244374 0 4641731 4641731 0 0 1365752 1020750 285070 59932 0 17591420 13147658 3671814 771948 1924089 1438046 401610 84433 3752638 2862090 735846 154702 1448678 1082728 302379 63571 0 385807 385807 113697 113697 0 0 403145 403145 230743 29500 170234 31009 89712 12051 77661 996357 295302 632206 68849 458832 93426 365406 0 1101945 1031536 70409 447550 431502 13413 2635 0 96460 78789 11829 5842 0 0 1567239 1171339 327126 68774 0 STUDENT ACTIVITIES 505212 505212 FOOD SERVICE 665285 665285 PUBLICATIONS 254016 254016 RECRUITING 110076 110076 2684195 1583225 1010401 90569 40834579 30344186 9010468 1479925 2011 2000 32176531 17536954 3347667 7792371 3299664 3351348 0 0 0 0 0 0 0 0 588892 443127 102379911 30748700 41787171 71631211 47286788 35648779 86836686 97264122 0 0 0 0 355569 244217 215680979 233914129 3798098 3817921 0 0 18891639 19373359 0 0 0 0 0 0 0 0 0 11000000 2420894 2142708 25110631 36333988 X 128781141 130709200 14564034 18918759 47225173 47952182 190570348 197580141 215680979 233914129 X 8584646 -1802099 227246 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56387817 726510 1284502 291461 1653185 56454183 51792071 269533 6336275 319255 1690807 56387817 47011749 870858 5871794 353170 1609160 51792071 47887458 840939 157378 284471 1589555 47011749 42557493 2913740 3834820 245290 1173305 47887458 0.84940 0.15060 false false 2104348 2104348 76573781 14606867 61966914 18656854 12112035 6544819 5044928 4029798 1015130 71631211 HEDGE FUNDS 87904045 F AND PRIVATE EQUITY FUNDS 9360077 F 97264122 0 AGENCY FUNDS 367898 OBLIGATION 1774810 2142708 X 42572250 -1802099 -1802099 44374349 403145 4641731 5044876 49419225 35789703 35789703 403145 4641731 5044876 40834579 ENDOWMENT FUNDS PART V, LINE 4 THE ENDOWMENT CONSISTS OF 136 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES DESIGNATED BY DONORS TO BE PERMANENTLY RESTRICTED ENDOWMENT FUNDS. INCOME TAXES PART X, LINE 2 THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, RELATING 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. HOWEVER, DUE TO THE SCHOOL'S GENERAL TAX-EXEMPT STATUS, ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE SCHOOL'S CONSOLIDATED FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE AND EXPENSES FORM 990, SCHEDULE D, PART XI, LINE 4B AND PART XII, LINE 4B SCHOLARSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENT REPORTING. true true true true true true true false false false false false false false false false false true RACIAL DISCRIMINATION POLICY FORM 990, SCHEDULE E, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY IN VARIOUS PRINT AND ELECTRONIC PUBLICATIONS East Asia and the Pacific Investments none 6197652 Central America and the Caribbean Investments none 10441455 Central America and the Caribbean Investments none 3166799 19805906 19805906 true false false true false false PART IV, FOREIGN FORMS THE SCHOOL DID MAKE TRANSFERS TO FOREIGN COPORATIONS, HOWEVER THE TRANSFERS DID NOT MEET REPORTING THRESHOLDS APPLICABLE FOR FORM 926. ADDITIONALLY, THE SCHOOL WAS AN INDIRECT SHAREHOLDER OF VARIOUS PASSIVE FOREIGN INVESTMENT COMPANIES OR QUALIFIED ELECTING FUNDS DURING THE TAX YEAR. FOR EACH OF THESE INVESTMENTS, THE UNDERLYING PARTNERSHIPS HAVE PROVIDED NOTICE THAT THEY HAVE COMPLIED WITH THEIR TAX SHELTER DISCLOSURE OBLIGATIONS BY FILING A PROTECTIVE FORM 8886 (REPORTABLE TRANSACTION DISCLOSURE STATEMENT). WINE FESTIVAL 655260 543586 111674 35470 52800 23404 0 655260 543586 111674 35470 52800 23404 111674 true SCHOLARSHIPS PROVIDED TO STUDENTS 138 4641731 FMV SCHOLARSHIPS GRANTS AND OTHER ASSISTANCE SCHEDULE I, PART IV 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 511841 0 0 0 0 0 0 0 141666 0 653507 0 0 0 RAHUL TRIPATHI CHIEF FINANCIAL OFFICER 311961 0 0 0 0 0 0 0 45395 0 357356 0 0 0 ANNE BERGEN DIRECTOR OF DEVELOPMENT 230417 0 0 0 0 0 0 0 23457 0 253874 0 0 0 TAMMY ZAZURI DIRECTOR OF ATHLETICS 206709 0 0 0 0 0 0 0 34125 0 240834 0 0 0 EVELYN SEGAL LIPTON HEAD OF UPPER SCHOOL 192412 0 0 0 0 0 0 0 33411 0 225823 0 0 0 LEWISE LUCAIRE DIRECTOR OF ADVANCEMENT 191704 0 0 0 0 0 0 0 31568 0 223272 0 0 0 HEYDEN WHITE ROSTOW TEACHER/SELF STUDY COORDINATOR 176304 0 0 0 0 0 0 0 19826 0 196130 0 0 0 CAROLYN CLARK DIRECTOR OF COLLEGE ADVISING 172587 0 0 0 0 0 0 0 20115 0 192702 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B THE SCHOOL MAINTAINS A SECTION 457(B) DEFERRED COMPENSATION PLAN FOR ITS HEAD OF SCHOOL AND CHIEF FINANCIAL OFFICER WHICH IS FUNDED BY THE SCHOOL AND RESPECTIVE EMPLOYEES. X 55 749809 fmv false true false FORM 8868 EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION THE BREARLEY SCHOOL'S APPLICATION FOR AN EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORM 8868, WAS ELECTRONICALLY FILED. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11A THE 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 DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. MONITORING OF CONFLICT OF INTEREST POLICY 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. DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINE 15 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. AVAILABILITY OF GOVERNING DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S FORM 990 IS AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $227,246 CHANGE IN POSTRETIREMENT BENEFITS. 70-74 EAST END AVENUE LLC 610 EAST END AVENUE NEW YORK NY 10028 131623915 HOLDING CORP NY 56959160 NA 70-74 EEA DEBT LLC 610 EAST 83RD STREET NEW YORK NY 10028 131623915 HOLDING CORP NY 0 NA 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 false false false false false