2014-05-07T09:46:37-05:00 2013-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2012-07-01 133862529 ETHICAL CULTURE FIELDSTON SCHOOL % MICHAEL HWANG CFO ETHI 2127126236 33 CENTRAL PARK WEST Suite NEW YORK NY 100236001 MICHAEL HWANG 2127126236 2014-05-07 true 2129498700 2012 2015-11-30 17:44:51Z DAMIAN FERNANDEZ HEAD OF SCH 33 CENTRAL PARK WEST NEW YORK NY 10023 203046267 false X www.ecfs.org X 1878 NY PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 30 29 782 71 0 7006768 7330373 65988313 69237056 581915 10712496 0 0 73576996 87279925 10349531 11111512 0 0 45009747 44482294 0 0 1655007 23381129 25155837 78740407 80749643 -5163411 6530282 186578788 201367128 77005461 87810785 109573327 113556343 PROVIDES EDUCATION FOR CHILDREN IN PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. false false 60349901 11111512 69237056 EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 1700 STUDENTS IN VARIOUS CLASSES FROM PRE-KINDERGARTEN THROUGH THE TWELFTH GRADE. 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ANDRA MILLER 2.0 X 0 0 BRAD WECHSLER 2.0 X 0 0 MARGARET MUNZER LOEB 2.0 X 0 0 CARLINE SAMSON 2.0 X 0 0 JEANETTE JANG 2.0 X 0 0 RICHARD FIELDS 2.0 X 0 0 CHARLES GUERRERO 2.0 X 0 0 JONATHAN MAY 2.0 X 0 0 RICHARD RIEGER 2.0 X 0 0 CARYN SEIDMAN BECKER 2.0 X 0 0 BARBARA BONILLA 2.0 X 0 0 PAUL CHURCH 2.0 X 0 0 HAZEL HUNT 2.0 X 0 0 DAMIAN J FERNANDEZ 40.0 X X 511452 0 116516 MICHAEL HWANG 40.0 X 218614 0 47021 GEORGE BURNS 40.0 X 231997 0 40796 LAURA DANFORTH 40.0 X 111648 0 16736 KEVIN JACOBSON 40.0 X 195535 0 30567 ROB COUSINS 40.0 X 95447 0 16588 WHITNEY POLLACK 40.0 X 213304 0 39594 TAISHA THOMPSON-ZAYERZ 40.0 X 203247 0 46588 ROSEMARIE BUZZEO 40.0 X 154024 0 33053 ROBERT CAIRO 40.0 X 159009 0 25020 KATE REYNOLDS 40.0 X 174082 0 20339 2268359 0 432818 113 false true false BUILDING MAINTENANCE PO BOX 26032 NEW YORK NY 10087 MAINTENANCE 1942842 CHARTWELLS C/O BANK OF AMERICAN 91337 COLLECTI CHICAGO IL 60693 CATERING 778325 MULLIGAN SECURITY 11 PENN PLAZA NEW YORK NY 10001 SECURITY 566292 Pepper Hamiliton LLP 620 Eighth Avenue 37th Floor NEW YORK NY 100181405 LEGAL 179543 LODUCA ASSOCIATES INC 926 LINCOLN AVENUE HOLBROOK NY 11741 CONSTRUCTION 268380 6 388020 603496 6338857 56085 7330373 TUITION INCOME 611710 67305502 67305502 FEES 621110 302519 302519 FIELDSTON OUTDOORS 611710 1081864 1081864 MUSIC PROGRAM 611710 39100 39100 AFTERSCHOOL PROGRAMS 611710 421908 421908 86163 86163 69237056 1293394 1293394 0 0 0 0 0 124973891 115554789 9419102 9419102 9419102 211553 388020 211553 0 0 0 0 87279925 69237056 10712496 0 11111512 11111512 0 0 456951 375512 69719 11720 0 32701319 27084852 4814315 802152 2524812 2090949 371891 61972 7258779 5960160 1108293 190326 1540433 1266236 235686 38511 0 305147 305147 106500 106500 0 0 99836 99836 5786408 382948 5375135 28325 384787 80829 292544 11414 2163256 819423 1311299 32534 341689 68501 269791 3397 0 1561043 42324 1518719 605111 514011 87492 3608 0 87937 51615 33643 2679 1593189 1593189 0 5735128 5735128 239771 239771 FOOD SERVICE 2369259 2286285 82974 BAD DEBT 220000 220000 SPECIAL PURPOSE 2044231 1972204 72027 VARSITY-OFFICIAL FEES 49043 49043 1463502 458369 536764 468369 80749643 60349901 18744735 1655007 5520 5520 26530510 40826669 2567453 1095309 579860 496368 0 0 0 0 0 0 0 0 163647 67011 132157473 54020944 82006318 78136529 55519834 42747261 11061968 28989797 0 0 0 0 8143678 9002664 186578788 201367128 21646638 22379740 0 0 21643460 31715682 33715363 33715363 0 0 0 0 0 0 0 0 0 0 77005461 87810785 X 39937710 40380000 41393677 43965926 28241940 29210417 109573327 113556343 186578788 201367128 X 6530282 -4860313 2313047 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53082232 338430 5333098 3092566 55661194 55799372 267921 -147519 2837542 53082232 25867809 24289919 8361080 2719436 55799372 25076654 204850 586305 25867809 26307508 610997 -1841851 25076654 0.04120 0.40680 0.55200 false false 130000 130000 121758725 46989972 74768753 7476075 6791941 684134 2792673 239031 2553642 78136529 HEDGE FUNDS 28821446 F PRIVATE EQUITY 168351 F 28989797 0 0 X 71838311 -4860313 630047 -4230266 76068577 99836 11111512 11211348 87279925 67855295 -1683000 -1683000 69538295 99836 11111512 11211348 80749643 ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 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. ASC 740 SCHEDULE D, PART X, LINE 2 The School follows the provisions of Accounting Standards Codification ("ASC") Topic 740-10-05 relating to accounting and reporting for uncertainty in income taxes. Because of the School's general tax-exempt status, the adoption of ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on the School's financial statements. UNREALIZED GAIN ON PERPETUAL TRUST SCHEDULE D, PART XII, LINE 2D UNREALIZED GAIN OF $630,047 ON BENEFICIAL INTEREST IN PERPETUAL TRUST NOT REFLECTED IN EARNINGS FOR TAX PURPOSES. FINANCIAL AID SCHEDULE D, PART XII, LINE 4B AND PART XIII, LINE 4B FINANCIAL AID OF $11,111,512 IS NETTED AGAINST REVENUE PER AUDITED FINANCIAL STATEMENTS, INCLUDED IN EXPENSES PER RETURN. POST RETIREMENT BENEFITS - RELATED CHANGES OTHER THAN PERIODIC COSTS SCHEDULE D, PART XIII, LINE 2D RELATED CHANGES OF $(1,683,000) 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 RACIALLY NON-DISCRIMINATION POLICY SCHEDULE E, PART I, #3 THE POLICY IS MADE AVAILABLE THROUGH NEWSPAPER ADVERTISEMENT AND SCHOOL PUBLICATIONS WHICH MAY BE INSPECTED AT THE SCHOOL'S LOCATION. ASSISTANCE FROM GOVERNMENT AGENCY SCHEDULE E, PART I, #6A ASSISTANCE FROM NEW YORK STATE PERTAINING TO STUDENTS DAILY ATTENDANCE. Central America and the Caribbean Investments 31197905 31197905 31197905 false false false false false false Giving Tree 142558 139453 3105 3105 Auction 457015 248567 208448 208448 0 599573 388020 211553 211553 211553 true FINANCIAL AID-STUDENTS 362 11111512 FMV TUITION AID PROCEDURES FOR ADMINISTERING SCHOLARSHIPS SCHEDULE I, PART 1, QUESTION 2 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 487452 0 24000 0 0 0 7575 0 108941 0 627968 0 0 0 MICHAEL HWANG 213614 0 5000 0 0 0 23524 0 23497 0 265635 0 0 0 GEORGE BURNS 231997 0 0 0 0 0 24822 0 15974 0 272793 0 0 0 WHITNEY POLLACK 210804 0 2500 0 0 0 22534 0 17060 0 252898 0 0 0 TAISHA THOMPSON-ZAYERZ 198247 0 5000 0 0 0 21975 0 24613 0 249835 0 0 0 KEVIN JACOBSON 193035 0 2500 0 0 0 6047 0 24520 0 226102 0 0 0 ROSEMARIE BUZZEO 154024 0 0 0 0 0 16443 0 16610 0 187077 0 0 0 ROBERT CAIRO 159009 0 0 0 0 0 16054 0 8966 0 184029 0 0 0 KATE REYNOLDS 174082 0 0 0 0 0 19411 0 928 0 194421 0 0 0 HEAD OF SCHOOL EXPENSES FORM 990, SCHEDULE J, PART I, 1A 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 850000 0 15000000 0 0 0 268105 0 0 0 0 0 2008 false false true true C 420000 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 37 56085 FMV false true false GOVERNANCE, MANAGEMENT AND DISCLOSURES FORM 990, PART VI 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 GAINS ON PERPETUAL TRUST $ 630,047 POST RETIREMENT PLAN RELATED CHANGES OTHER THAN PERIODIC COSTS $ 1,683,000 --------- TOTAL $ 2,313,047 EXTENSION OF TIME TO FILE FORM 8868 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 false true false false false false false false false false