2015-05-07T11:03:46-05:00 2014-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-07-01 133862529 ETHICAL CULTURE FIELDSTON SCHOOL % DAMIAN FERNANDEZ HEAD OF SC ETHI 2127126236 33 CENTRAL PARK WEST Suite NEW YORK NY 100236001 MICHAEL HWANG CHIEF FINANCIAL OFFICER 2127126236 2015-05-07 true JULIE FLOCH P00736879 2127126236 2013 2016-02-25 16:41:14Z DAMIAN FERNANDEZ HEAD OF SCH 33 CENTRAL PARK WEST NEW YORK NY 10023 117469575 false X www.ecfs.org X 1878 NY PROVIDES EDUCATION FOR CHILDREN IN PRE- KINDERGARTEN THROUGH TWELFTH GRADE 29 28 769 71 0 7330373 17934686 69237056 72638822 10712496 1171283 0 0 87279925 91744791 11111512 11576860 0 0 44482294 45967547 0 0 1715631 25155837 25519788 80749643 83064195 6530282 8680596 201367128 222956958 87810785 91753158 113556343 131203800 PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. false false 59837559 11576860 72638822 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1,700 STUDENTS IN VARIOUS CLASSES FROM PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 59837559 true true false false false false false false false true true true false false false true true false true false true false false false true false false false true true true false false false false false false false false false false true false false false false true false false false true 164 0 true 769 true false false false false false true true false false false false X 29 28 false false false false false false false true true false false false true true true true true true true false X DAMIAN FERNANDEZ HEAD OF SC 2127126236 33 CENTRAL PARK WEST NEW YORK NY 10023 ROBERT A PRUZAN CO-CHAIR 2.0 X X PAUL SCHNELL CO-CHAIR 2.0 X X PAUL MASON SECRETARY 2.0 X X ANTONIO MAGLIOCCO JR TREASURER 2.0 X X CARSON GLEBERMAN TRUSTEE 2.0 X CHARLES GUERRERO TRUSTEE 2.0 X JEANNE JANG TRUSTEE 2.0 X ANDRA MILLER TRUSTEE 2.0 X JOSH NASH TRUSTEE 2.0 X TRACY CHUTORIAN SEMLER TRUSTEE 2.0 X CARYN SEIDMAN BECKER TRUSTEE 2.0 X JOHN BERES TRUSTEE 2.0 X LAURA JACOBS BLANKFEIN TRUSTEE 2.0 X BARBARA BONILLA TRUSTEE 2.0 X MEG CHAPMAN TRUSTEE 2.0 X PAUL CHURCH TRUSTEE 2.0 X LESLEY FIELD TRUSTEE 2.0 X RICHARD FIELDS TRUSTEE 2.0 X PHYLLIS HARRISON-ROSS TRUSTEE 2.0 X HAZEL HUNT TRUSTEE 2.0 X MARGARET MUNZER LOEB TRUSTEE 2.0 X MEGHAN MACKAY TRUSTEE 2.0 X AMANDA NELSON MANDEL TRUSTEE 2.0 X JONATHAN MAY TRUSTEE 2.0 X RICHARD RIEGER TRUSTEE 2.0 X CARLINE SAMSON TRUSTEE 2.0 X JOSE SANTOS TRUSTEE 2.0 X EMILY SUSSMAN TRUSTEE 2.0 X DAMIAN J FERNANDEZ HEAD OF SCHOOL 40.0 X X 644936 0 123063 ADELE LOGAN ALEXANDER TRUSTEE - FORMER 6/2014 2.0 0.0 X 0 0 0 MICHAEL NOTT TRUSTEE - FORMER 6/2014 2.0 0.0 X 0 0 0 ANNE ACKERLEY TRUSTEE - FORMER 6/2014 2.0 0.0 X 0 0 0 LIEF ROSENBLATT TRUSTEE - FORMER 6/2014 2.0 0.0 X 0 0 0 BRAD WESCHLER TRUSTEE - FORMER 6/2014 2.0 0.0 X 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 40.0 X 238890 0 49408 GEORGE BURNS FIELDSTON LOWER SCH PRINCIPAL 40.0 X 245754 0 45390 LAURA DANFORTH UPPER SCHOOL PRINCIPAL 40.0 X 215338 0 24495 KEVIN JACOBSON MIDDLE SCHOOL PRINCIPAL 40.0 X 200721 0 36595 ROB COUSINS EC PRINCIPAL 40.0 X 193075 0 35062 WHITNEY POLLACK DIRECTOR OF OIAA 40.0 X 222516 0 49986 TAISHA THOMPSON ADMISSIONS DIRECTOR 40.0 X 216210 0 49412 ROBERT CAIRO ASST PRINCIPAL - UPPER SCHOOL 40.0 X 167803 0 25843 ROSEMARIE BUZZEO ASST PRINCIPAL - LOWER SCHOOL 40.0 X 160322 0 34585 EUGENE KILVAN ASS. DIRECTOR OF FACILITIES 40.0 X 158836 0 58029 2664401 0 531868 118 false true false BUILDING MAINTENANCE SERVICE LLC PO BOX 26032 NEW YORK NY 10087 MAINTENANCE 2032056 CHARTWELLS DINING SERVICES C/O BANK OF AMERICAN 91337 COLLECTI CHICAGO IL 60693 CATERING 1821275 MULLIGAN SECURITY 11 PENN PLAZA NEW YORK NY 10001 SECURITY 768281 PEPPER HAMILTON LLP 620 EIGHTH AVENUE 37TH FLOOR NEW YORK NY 100181405 LEGAL 266892 PAUL BUCK ARCHITECT 132 East 28th st NEW YORK NY 10016 ARCHITECT 166392 5 447177 1032859 16454650 315852 17934686 TUITION INCOME 611710 70769160 70769160 FEES 621110 274550 274550 FIELDSTON OUTDOORS 611710 861377 861377 DRIVERS EDUCATION 611710 29818 29818 AFTERSCHOOL PROGRAMS 611710 539252 539252 164665 164665 72638822 336342 336342 0 0 0 0 0 25925520 25090579 834941 834941 834941 634205 447177 634205 0 0 0 0 91744791 72638822 1171283 0 11576860 11576860 0 0 481550 395727 73473 12350 0 34461772 28598429 5084848 778495 2568572 1769205 737954 61413 6627686 3835824 2611855 180007 1827967 1502589 279679 45699 0 320858 320858 76050 76050 0 0 56501 56501 6369348 413871 5858859 96618 240411 78536 129775 32100 2043951 812089 1200012 31850 204477 76602 125923 1952 0 1677391 39198 1638193 708141 644321 60521 3299 0 77713 44003 26976 6734 1567194 1567194 0 5565394 5565394 389575 389575 FOOD SERVICE 2406350 2320601 85749 BAD DEBT EXPENSE 659703 659703 SPECIAL PURPOSE 1596081 1585449 10632 VARSITY-OFFICIAL FEES 38629 38629 1522021 540232 516675 465114 83064195 59837559 21511005 1715631 5520 1270 40826669 37568399 1095309 3963407 496368 361585 0 0 0 0 0 0 0 0 67011 127566 135764016 59586338 78136529 76177678 42747261 55714329 28989797 40240377 0 0 0 0 9002664 8802347 201367128 222956958 22379740 24791664 0 0 31715682 33440598 33715363 33520896 0 0 0 0 0 0 0 0 0 0 87810785 91753158 X 40380000 49295417 43965926 50606036 29210417 31302347 113556343 131203800 201367128 222956958 X 8680596 11144300 -2177439 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55661194 2283369 8796543 3336447 63404659 53082232 338430 5333098 3092566 55661194 55799372 267921 -147519 2837542 53082232 25867809 24289919 8361080 2719436 55799372 25076654 204850 586305 25867809 0.02530 0.58150 0.39320 true false 130000 130000 123444248 52056857 71387391 8079057 7277788 801269 4110711 251693 3859018 76177678 HEDGE FUNDS 40111822 F PRIVATE EQUITY 128555 F 40240377 0 0 X 91064291 11144300 -191439 10952861 80111430 56501 11576860 11633361 91744791 73416834 1986000 1986000 71430834 56501 11576860 11633361 83064195 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS: THE SCHOOL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, CONSISTING OF DONOR RESTRICTED FUNDS AND BOARD RESTRICTED FUNDS. THE PURPOSE OF THESE FUNDS IS TO GENERATE INCOME TO SUPPORT SCHOLARSHIPS, FACULTY SUPPORT AND FACILITY MAINTENANCE. SCHEDULE D, PART XI, LINE 8 AND PART XII, LINE 2D UNREALIZED LOSS ON PERPETUAL TRUST: UNREALIZED LOSS OF $191,439 ON BENEFICIAL INTEREST IN PERPETUAL TRUST NOT REFLECTED IN EARNINGS FOR TAX PURPOSES. SCHEDULE D, PART X, LINE 2 ASC 740: The School follows the provisions of Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, relating to accounting and reporting for uncertainty in income taxes. Because of the School's general tax-exempt status, management believes that ASC 740 has not had, and is not expected to have, a material impact on the School's financial statements. School's financial statements. The annual compliance filings for the School for 2011, 2012 and 2013 are subject to examination by the Internal Revenue Service, as well as by other various state and local authorities, generally for three years after they are submitted. SCHEDULE D, PART XII, LINE 4B AND PART XII, LINE 4B FINANCIAL AID: FINANCIAL AID OF $11,576,860 IS NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER RETURN. SCHEDULE D, PART XIII, LINE 2D POST RETIREMENT BENEFITS - RELATED CHANGES OTHER THAN PERIODIC COSTS: RELATED CHANGES OF $1,986,000 OTHER THAN PERIODIC COSTS NOT REFLECTED IN EXPENSES FOR TAX PURPOSES. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, #3 RACIALLY NON-DISCRIMINATION POLICY: THE POLICY IS MADE AVAILABLE THROUGH NEWSPAPER ADVERTISEMENT AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S LOCATION. SCHEDULE E, PART I, #6A ASSISTANCE FROM GOVERNMENT AGENCY: ASSISTANCE FROM NEW YORK STATE PERTAINING TO STUDENTS DAILY ATTENDANCE. Central America and the Caribbean Investments 40111822 40111822 40111822 false false false false false false GALA 1081382 447177 634205 634205 NONE 0 0 0 1081382 447177 634205 634205 634205 true FINANCIAL AID-STUDENTS 368 11576860 FMV tuition aid SCHEDULE I, PART 1, QUESTION 2 PROCEDURES FOR ADMINISTERING SCHOLARSHIPS; The School is committed to need-based tuition assistance and utilizes the School and Student Services for Financial Aid ("SSS") services, which assists independent schools in determining the financial aid need. All families are required to fill out the SSS form and provide required documentation. The report for Family Contribution ("RFC") is sent to the School from SSS, which provides general recommendation on a family's ability to pay for education. All of these items are reviewed and the financial aid committee approves and determines the final aid amount for the students. X X true true X X X false false false false false false false false false DAMIAN J FERNANDEZ HEAD OF SCHOOL 569936 0 0 0 75000 0 11792 0 111271 0 767999 0 0 0 MICHAEL HWANG CHIEF FINANCIAL OFFICER 238890 0 0 0 0 0 25000 0 24408 0 288298 0 0 0 GEORGE BURNS FIELDSTON LOWER SCH PRINCIPAL 240754 0 5000 0 0 0 24800 0 20590 0 291144 0 0 0 LAURA DANFORTH UPPER SCHOOL PRINCIPAL 215338 0 0 0 0 0 6750 0 17745 0 239833 0 0 0 KEVIN JACOBSON MIDDLE SCHOOL PRINCIPAL 200721 0 0 0 0 0 10600 0 25995 0 237316 0 0 0 ROB COUSINS EC PRINCIPAL 193075 0 0 0 0 0 5500 0 29562 0 228137 0 0 0 WHITNEY POLLACK DIRECTOR OF OIAA 222516 0 0 0 0 0 24000 0 25986 0 272502 0 0 0 TAISHA THOMPSON ADMISSIONS DIRECTOR 216210 0 0 0 0 0 23375 0 26037 0 265622 0 0 0 ROBERT CAIRO ASST PRINCIPAL - UPPER SCHOOL 165303 0 2500 0 0 0 16850 0 8993 0 193646 0 0 0 ROSEMARIE BUZZEO ASST PRINCIPAL - LOWER SCHOOL 160322 0 0 0 0 0 17100 0 17485 0 194907 0 0 0 EUGENE KILVAN ASS. DIRECTOR OF FACILITIES 158836 0 0 0 0 0 11720 0 46309 0 216865 0 0 0 FORM 990, SCHEDULE J, PART I, 1A HOUSING AND TRANSPORTATION PROVIDED TO HEAD OF SCHOOL: The Head of School is provided with housing at the Directors Residence at Fieldston and a vehicle for business use. The housing allowance is based on the rental rates in the neighboring areas and allocated to the personal living spaces, as the Directors Residence is used for meetings and other functions throughout the year. THE HEAD OF SCHOOL IS ALSO PROVIDED A DISCRETIONARY ACCOUNT FOR APPROVED SCHOOL RELATED PURPOSES SUCH AS MEETINGS AND OTHER FUNCTIONS THROUGOUT THE YEAR. A NYC IDA BONDS SERIES B-1 132906040 64971C4W1 2005-06-09 16595000 TO FINANCE CONSTRUCTION false false false B NYC IDA BONDS SERIES B-2 132906040 64971C4W1 2005-06-09 15000000 TO FINANCE CONSTRUCTION false false false C NYC IDA BONDS SERIES B-3 132906040 64971C4V3 2005-06-09 10000000 TO FINANCE CONSTRUCTION false false false A 6610000 0 16595000 0 0 0 296614 0 0 0 0 0 2008 false false true true B 930000 0 15000000 0 0 0 268105 0 0 0 0 0 2008 false false true true C 535000 0 10000000 0 0 0 178736 0 0 0 0 0 2008 false false true true A false false false false 0.00000 0.00000 0.00000 true false 0.00000 false false B false false false false 0.00000 0.00000 0.00000 true false 0.00000 false false C false false false false 0.00000 0.00000 0.00000 false 0.00000 false false A false false false false false false 0 false false false 0 false false B false false false false false false 0 false false false 0 false false C false false false false false false 0 false false false 0 false false A false B false C false X 18 315852 FMV false true false FORM 990, PART VI GOVERNANCE, MANAGEMENT AND DISCLOSURES: SECTION A, QUESTION 11: The Form 990 is reviewed by management, including the School's Head of School and CFO, and submitted to the Audit and Finance Committee for their review. Upon the review from the Audit and Finance Committees, the Form 990 is recommended and presented to the Executive Committee of the Board for its approval. SECTION A, QUESTIONS 12C: TRUSTEES AND PROFESSIONAL STAFF ARE REQUIRED TO ATTEST ANNUALLY TO THEIR FAMILIARITY WITH THE SCHOOL'S POLICIES AND PROVIDE INFORMATION CONCERNING ANY POSSIBLE CONFLICTS OF INTEREST. SECTION B, QUESTIONS 15A & 15B: The salary for the Head of School is determined by the Board of Trustees, which is based on the comparable data from search agencies, salaries of comparable Heads of School, and the relative experience of the candidate. After the candidate is retained, the total compensation package is reviewed and approved by the Board of Trustees. The salaries for other key employees are determined by the Head of School based on the qualification of the candidate, comparable salaries and market rate, and approved by the Board of Trustees during budget process. SECTION C, QUESTIONS 18 & 19: THE SCHOOL MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTERESTS POLICY ARE DISTRIBUTED INTERNALLY AND ARE NOT MADE AVAILABLE TO THE PUBLIC. 990 PART XI, QUESTION 5 OTHER CHANGES IN NET ASSETS REPRESENTS THE FOLLOWING: UNREALIZED LOSS ON PERPETUAL TRUST ($191,439) POST RETIREMENT PLAN RELATED CHANGES OTHER THAN PERIODIC COSTS ($1,986,000) --------- TOTAL ($2,177,439) FORM 8868 EXTENSION OF TIME TO FILE: APPLICATION FOR EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION WAS FILED ELECTRONICALLY. ECF MIDTOWN SCHOOL SUPPORTING ORG 33 CENTRAL PARK WEST NEW YORK NY 10023 133873705 SUPPORT ORG. NY 501(C)(3) 509(A)(3) ECFS false SOC OF ETHICAL CULTURE IN THE CITY OF NY 2 WEST 64TH STREET NEW YORK NY 10023 131624186 CHURCH NY 501(C)(3) 509(A)(1) NA false false false false false false false false false false true false false false false false false false false false