2014-04-03T10:31:31-05:00 2013-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2012-07-01 131623915 THE BREARLEY SCHOOL % RAHUL TRIPATHI BREA 2127448582 610 EAST 83RD STREET Suite NY NY 10028 RAHUL TRIPATHI 2125708579 2014-04-03 true JULIE FLOCH 2129498700 2012 2015-11-30 17:44:51Z Jane Fried 610 east 83rd street new york NY 10028 44571282 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. 23 23 379 426 189760 172765 5006132 3868089 26675994 27024506 4607139 3839342 389518 399173 36678783 35131110 4134764 4304477 0 0 23518997 23760900 0 0 1149191 8670833 10200007 36324594 38265384 354189 -3134274 189721796 200259797 24719475 26284372 165002321 173975425 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 611710 27764254 4304477 27024506 THE BREARLEY SCHOOL MEETS 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387086 4304477 4691563 35131110 33573821 33573821 387086 4304477 4691563 38265384 ENDOWMENT FUNDS PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF 130 INDIVIDUAL FUNDS DESIGNATED BY DONORS TO BE PERMANENTLY RESTRICTED ENDOWMENT FUNDS. THE FUNDS SERVE A VARIETY OF PURPOSES INCLUDING SCHOLARSHIPS AND STUDENT SUPPORT, FACULTY SUPPORT, FACILITY MAINTENENCE AND GENERAL SUPPORT. OTHER LIABILITIES PART X, LINE 2 THE SCHOOL IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10-05 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 740-10-05 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL EFFECT ON ITS CONSOLDIATED 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 PROVIDES AN AFFIRMATIVE STATEMENT OF ITS NON-DISCRIMINATION POLICY WHICH IS PUBLISHED IN ITS GENERAL CATALOGUE. Central America and the Caribbean Investments NONE 4978353 Central America and the Caribbean Investments NONE 9245882 Central America and the Caribbean Investments NONE 3852649 18076884 18076884 true false false false false false FOREIGN INVESTMENTS FORM 990, SCHEDULE F, PART 1, LINE 3 INVESTMENTS HELD OUTSIDE OF THE UNITED STATES ARE MEASURED AT FAIR-MARKET VALUE. MAGIC/BREARLEY 453978 312089 141889 101374 40515 0 453978 312089 141889 101374 40515 141889 true STUDENT SCHOLARSHIPS 141 4304477 FMV TUITION REDUCTION 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. It 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 also other supporting documents. All financial information and all financial assistance decisions are 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 true false false false false false false false false JANE FOLEY FRIED 197574 0 0 0 0 0 0 0 74230 0 271804 0 0 0 RAHUL TRIPATHI 264798 0 0 0 0 0 0 0 38622 0 303420 0 0 0 TAMMY ZAZURI 196119 0 0 0 0 0 0 0 27904 0 224023 0 0 0 LEWISE LUCAIRE 175712 0 0 0 0 0 0 0 27291 0 203003 0 0 0 EVELYN SEGAL LIPTON 157200 0 0 0 0 0 0 0 25329 0 182529 0 0 0 SHERRI WOLF 156635 0 0 0 0 0 0 0 24119 0 180754 0 0 0 HEYDEN WHITE ROSTOW 160158 0 0 0 0 0 0 0 17887 0 178045 0 0 0 TASHA ELSBACK 147317 0 0 0 0 0 0 0 23159 0 170476 0 0 STEPHANIE HULL 622500 0 0 0 0 0 0 0 0 0 622500 0 622500 0 PRISCILLA WINN 150000 0 0 0 0 0 0 0 62490 0 212490 0 0 0 SCHEDULE J, PART 1, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE SCHOOL MAINTAINS A SECTION 457(B) DEFERRED COMPENSATION PLAN FOR ITS HEAD OF SCHOOl FUNDED SOLELY BY THE EMPLOYEE. X 69 306121 fmv 0 false true false FORM 8868 EXTENSION OF TIME TO FILE FOR AN EXEMPT ORGANIZATION THE BREARLEY SCHOOL'S APPLICATIONS FOR EXTENSIONS OF TIME TO FILE FOR AN EXEMPT ORGANIZATION, FORMS' 8868, WERE E-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 IS 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 COMPARABILITY DATA IS DERIVED FROM INDEPENDENT SCHOOLS AVAILABILITY OF GOVERNING DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE BREARLEY SCHOOL'S FORM 990 IS AVAILABLE UPON REQUEST. 70-74 EAST END AVENUE LLC 610 EAST END AVENUE NEW YORK NY 10028 131623915 HOLDING CORP NY 26295171 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) na false false false false false false false false false false false false false true false false false false false