BREWSTER ACADEMY: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BREWSTER ACADEMY (EIN 02-0223317)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-09
- IRS object ID
- 201143139349302189
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-09T14:22:02-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Elm Street 15th Floor | AddressLine1 |
| City | Manchester | City |
| State | NH | State |
| ZIP Code | 03101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020223317 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brewster Academy | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BREW | NameControl |
| Phone | 6035697103 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Academy Drive | AddressLine1 |
| City | Wolfeboro | City |
| State | NH | State |
| ZIP Code | 03894 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Roy Ballentine | Name |
| Title | Treasurer | Title |
| Phone | 6035697103 | Phone |
| Date Signed | 2011-11-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Rachel Williamson CPA | Name |
| Phone | 6036697337 | Phone |
| Date Prepared | 2011-11-03 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Michael Cooper | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Academy Drive | AddressLine1 |
| City | Wolfeboro | City |
| State | NH | State |
| ZIP Code | 03894 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20824388 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.brewsteracademy.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1887 | YearFormation |
| State Legal Domicile | NH | StateLegalDomicile |
| Activity Or Mission Description | To provide education to residential and day students. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 272 | TotalNbrEmployees |
| Total Nbr Volunteers | 35 | TotalNbrVolunteers |
| Total Gross UBI | 102411 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 930704 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 860983 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 17487459 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18250138 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 123292 | InvestmentIncomePriorYear |
| Investment Income Current Year | 158187 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 60196 | OtherRevenuePriorYear |
| Other Revenue Current Year | 83445 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 18601651 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19352753 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3020880 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 3028108 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7796826 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8132136 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 15653 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 31965 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 541695 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9240881 | OtherExpensePriorYear |
| Other Expenses Current Year | 8902923 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 20074240 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20095132 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1472589 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -742379 | RevenuesLessExpensesCY |
| Total Assets BOY | 57682459 | TotalAssetsBOY |
| Total Assets EOY | 58362449 | TotalAssetsEOY |
| Total Liabilities BOY | 26826546 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 27688823 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 30855913 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 30673626 | NetAssetsOrFundBalancesEOY |
| Mission Description | An independent college preparatory school which provides students with the academic, personal, and social skills necessary for success in a university or college, and for life. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 16273322 | Expense |
| Revenue | 17107483 | Revenue |
| Description | Brewster Academy is a private high school that enrolls both boarding and day students. In addition to a broad educational curriculum, the school provides an extensive athletic program. The Brewster program is designed to meet students at their current level of perfermance and accelerate them in their mastery of skills and knowledge, ensuring that graduates are prepared for the challenges of college and careers and the skills needed for success in the 21st century. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 310702 | Expense |
| Revenue | 1077886 | Revenue |
| Description | The Summer Program features educational programs and conferences during the summer recess, including the Brewster Academy Summer Session and Royal Thai Scholars. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 16584024 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 33 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 272 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brewster Business Office | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6035697103 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Academy Drive | AddressLine1 |
| City | Wolfeboro | City |
| State | NH | State |
| ZIP Code | 03894 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Michael Cooper | |||||||
| Head of School | 40.00 | X | X | 236735 | 0 | 75063 | |
| Michael Appe | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Roy Ballentine | |||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| Nancy M Black | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| CRichard Carlson | |||||||
| Estate Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David L Carlson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Arthur W Coviello Jr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Candace Crawshaw | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Claudine Curran | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| George J Dohrmann III | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Stephen C Farrell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Peter Ford | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Douglas H Greeff | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Helen S Hamilton | |||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Rex V Jobe | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Michael Keys | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Leslie N H MacLeod | |||||||
| Vice President | 1.00 | X | X | 0 | 0 | 0 | |
| Daniel T Mudge | |||||||
| President | 1.00 | X | X | 0 | 0 | 0 | |
| Barbara Naramore | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| James E Nicholson | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Arthur O Ricci | |||||||
| Estate Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rev Nancy Spencer Smith | |||||||
| Estate Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Shawn K Smith | |||||||
| Past Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Steven R Webster | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| AB Whitfield | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lisa Braiterman | |||||||
| CFO | 40.00 | X | 105046 | 0 | 29402 | ||
| Lynn Palmer | |||||||
| Director of Admissions | 40.00 | 110118 | 0 | 12367 | X | ||
| Robert G Simoneau | |||||||
| Instructor & Former Business Manager | 40.00 | 119705 | 0 | 18370 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 571604 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 135202 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Chartwells Dining Services | |||||
| PO Box 91337 | Chicago | IL | 60693 | Dining Hall Food Service | 1336785 |
| AW Therrien Co | |||||
| 199 Hayward Street | Manchester | NH | 03103 | Construction | 133841 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| All Other Contributions | 860983 | AllOtherContributions |
| Noncash Contributions | 151680 | NoncashContributions |
| Total Contributions | 860983 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Tuition and Fees | 611710 | 15272246 | 15272246 | |
| Instructional Support | 611710 | 1262156 | 1262156 | |
| Summer Programs | 611710 | 1166727 | 1077886 | 88841 |
| Student Related | 611710 | 469865 | 469865 | |
| Miscellaneous Revenue | 611710 | 79144 | 65574 | 13570 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18250138 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 224261 | TotalRevenueColumn |
| Exclusion | $224,261 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1366872 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1329230 | Securities |
| Other | 103716 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 37642 | Securities |
| Other | -103716 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -66074 | TotalRevenueColumn |
| Related Or Exempt Function Income | 37642 | RelatedOrExemptFunctionIncome |
| Exclusion | -$103,716 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 114272 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 38689 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 75583 | TotalRevenueColumn |
| Exclusion | $75,583 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Gain on Interest Rate | 900099 | 377850 | $377,850 |
| Loss on Bond Refinanci | 900099 | -369988 | -$369,988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7862 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19352753 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18185369 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 102411 | UnrelatedBusinessRevenue |
| Exclusion | $203,990 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3028108 | Total |
| Program Services | 3028108 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 446246 | Total |
| Management And General | 446246 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5944723 | Total |
| Program Services | 4787828 | ProgramServices |
| Management And General | 865569 | ManagementAndGeneral |
| Fundraising | 291326 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116801 | Total |
| Program Services | 67063 | ProgramServices |
| Management And General | 44702 | ManagementAndGeneral |
| Fundraising | 5036 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1106904 | Total |
| Program Services | 776261 | ProgramServices |
| Management And General | 293666 | ManagementAndGeneral |
| Fundraising | 36977 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 517462 | Total |
| Program Services | 416012 | ProgramServices |
| Management And General | 80750 | ManagementAndGeneral |
| Fundraising | 20700 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59161 | Total |
| Management And General | 59161 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109360 | Total |
| Management And General | 109360 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31965 | Total |
| Fundraising | 31965 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4774 | Total |
| Management And General | 4774 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 432359 | Total |
| Program Services | 270109 | ProgramServices |
| Management And General | 143368 | ManagementAndGeneral |
| Fundraising | 18882 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1187654 | Total |
| Program Services | 1187654 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 273521 | Total |
| Program Services | 208328 | ProgramServices |
| Management And General | 25192 | ManagementAndGeneral |
| Fundraising | 40001 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 842803 | Total |
| Program Services | 756116 | ProgramServices |
| Management And General | 86687 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1352303 | Total |
| Program Services | 1283255 | ProgramServices |
| Management And General | 69048 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286921 | Total |
| Management And General | 286921 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Plant Expense | 1083871 | 1083871 | ||
| Student Related | 1060872 | 1060872 | ||
| Dining Hall | 935523 | 935523 | ||
| Miscellaneous | 363844 | 104196 | 197575 | 62073 |
| Summer Program | 310702 | 310702 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 599255 | Total |
| Program Services | 308126 | ProgramServices |
| Management And General | 256394 | ManagementAndGeneral |
| Fundraising | 34735 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20095132 | Total |
| Program Services | 16584024 | ProgramServices |
| Management And General | 2969413 | ManagementAndGeneral |
| Fundraising | 541695 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3069 | BOY |
| EOY | 1215 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6609975 | BOY |
| EOY | 7550449 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2156775 | BOY |
| EOY | 2056585 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35228 | BOY |
| EOY | 31561 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82634 | BOY |
| EOY | 63716 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56459 | BOY |
| EOY | 131246 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 45912998 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16805274 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34904373 | BOY |
| EOY | 29107724 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7459267 | BOY |
| EOY | 8169809 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6374679 | BOY |
| EOY | 11250144 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57682459 | BOY |
| EOY | 58362449 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1105012 | BOY |
| EOY | 940468 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6784436 | BOY |
| EOY | 6836963 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14095140 | BOY |
| EOY | 18000000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3139945 | BOY |
| EOY | 1290698 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1702013 | BOY |
| EOY | 620694 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26826546 | BOY |
| EOY | 27688823 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15308615 | BOY |
| EOY | 13744638 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3511895 | BOY |
| EOY | 3813949 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12035403 | BOY |
| EOY | 13115039 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30855913 | BOY |
| EOY | 30673626 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57682459 | BOY |
| EOY | 58362449 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -742379 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 560092 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7222254 | BeginningOfYearBalance |
| Contributions | 30666 | Contributions |
| Investment Earnings Or Losses | 1133905 | InvestmentEarningsOrLosses |
| Other Expenditures | 413496 | OtherExpenditures |
| End Of Year Balance | 7973329 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6658608 | BeginningOfYearBalance |
| Contributions | 84590 | Contributions |
| Investment Earnings Or Losses | 634703 | InvestmentEarningsOrLosses |
| Other Expenditures | 155647 | OtherExpenditures |
| End Of Year Balance | 7222254 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6644645 | BeginningOfYearBalance |
| Contributions | 302478 | Contributions |
| Investment Earnings Or Losses | -787284 | InvestmentEarningsOrLosses |
| Other Expenditures | -498769 | OtherExpenditures |
| End Of Year Balance | 6658608 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.88580 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11430 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2129157 | OtherCostOrOtherBasis |
| Book Value | 2129157 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34459363 | OtherCostOrOtherBasis |
| Depreciation | 11690527 | Depreciation |
| Book Value | 22768836 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3661410 | OtherCostOrOtherBasis |
| Depreciation | 1840064 | Depreciation |
| Book Value | 1821346 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5663068 | OtherCostOrOtherBasis |
| Depreciation | 3274683 | Depreciation |
| Book Value | 2388385 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 29107724 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (6 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Bond Issuance Costs | 253043 |
| Deferred Compensation Plans | 153704 |
| Beneficial Interest in Perpetual Trust | 5988845 |
| Charitable Gift Annuity | 1017199 |
| Accrued Investment Interest Receivable | 37353 |
| Asset Held for Sale | 3800000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 11250144 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Funds Held for Students | $120,708 |
| Charitable Gift Annuity | $368,844 |
| Deferred Compensation Payable | $131,142 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 620694 | TotalOfAmounts |
| Total Revenue | 19352753 | TotalRevenue |
| Total Expenses | 20095132 | TotalExpenses |
| Excess Or Deficit For Year | -742379 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1119658 | NetUnrealizedGLOnInvestments |
| Other | -$559,566 | OtherAmount |
| Total Adjustments | 560092 | TotalAdjustments |
| Excess Or Deficit Per FS | -182287 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16923426 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1119658 | NetUnrealizedGainsInvestments |
| Other Revenues | 1333123 | OtherRevenues |
| Revenue Not Rptd F990 | 2452781 | RevenueNotRptdF990 |
| Revenue Subtotal | 14470645 | RevenueSubtotal |
| Other Revenues Not Included | 4882108 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4882108 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 19352753 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 17105713 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 38689 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 38689 | ExpensesNotRptdF990 |
| Expenses Subtotal | 17067024 | ExpensesSubtotal |
| Other Expenses Not Included | 3028108 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 3028108 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20095132 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The Academy's endowment consists of funds established for a variety of purposes. Its endowment includes donor-restricted endowment funds. |
| Part XI, Line 8 - Other Adjustments: | Change in Value of Charitable Gift Annuity 104,766. Change in Value of Beneficial Interest in Perpetual Trust 1,189,668. Loss on Impairment of Asset Held for Sale -1,854,000. | |
| Part XII, Line 2d - Other Adjustments: | Change in Value of Charitable Gift Annuity 104,766. Change in Value of Beneficial Interest in Perpetual Trust 1,189,668. Fundraising Expenses 38,689. | |
| Part XII, Line 4b - Other Adjustments: | Finanical Aid Grants 3,028,108. Loss on Impairment of Asset Held for Sale 1,854,000. | |
| Part XIII, Line 2d - Other Adjustments: | Fundraising Expenses 38,689. | |
| Part XIII, Line 4b - Other Adjustments: | Financial Aid Grants 3,028,108. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | Through newspaper, television, and radio advertising, and in school literature. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The Academy participates in the Federal School Lunch Program and the Federal E-RATE program providing support for technology and libraries. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Washburn & McGoldrick | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 New Loudon Road | AddressLine1 |
| City | Latham | City |
| State | NY | State |
| ZIP Code | 12110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital campaign planning | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 31965 | AmountRetainedByContractor |
| Net To Organization | -31965 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 31965 | TotalRetainedByContractors |
| Total Net To Organization | -31965 | TotalNetToOrganization |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Family Weekend Auction | NameOfEvent1 |
| Gross Receipts Event1 | 87067 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 87067 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 22552 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Bobcat Open | NameOfEvent2 |
| Gross Receipts Event2 | 27205 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 27205 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 16137 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 114272 | GrossReceiptsTotal |
| Gross Revenue Total Events | 114272 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 38689 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 38689 | DirectExpenseSummaryEvents |
| Net Income Summary | 75583 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Financial Aid | TypeOfGrant |
| Number Of Recipients | 120 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 3028108 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | Brewster Academy provides financial aid to students based on need | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Procedure for Monitoring Grants in the U.S.: | Part I, Line 2: | Schedule I, Part I, Line 2: The Academy provides scholarships to students in need as a reduction in tuition. No funds are transferred to the recipients. |
| Other Information: | Part IV: | Part III, Line (f): Brewster Academy provides financial aid to students based on need. The amount of financial aid given and the names and addresses of the recipients are on file in the business office. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Michael Cooper | NamePerson |
| Base Compensation Filing Org | 213574 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 20000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 3161 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 56826 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 18237 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 311798 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Part I, Line 1a | Housing was provided to Head of School, Director of Admissions and Chief Financial Officer in the amount of $13,220, $13,220 and $19,830 respectively. |
| Part I, Line 4b | Mike Cooper contributed $16,500 to his 457B account. Brewster Academy contributed $30,166 to his 457F account. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New Hampshire Health and Education Facilities Authority | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 020279866 | IssuerEIN |
| Date Issued | 2011-02-04 | DateIssued |
| Issue Price | 18000000 | IssuePrice |
| Description Of Purpose | Capital Improvements | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 18000000 | TotalProceeds |
| Amount In Reserve Fund | 1304158 | AmountInReserveFund |
| Issuance Costs From Proceeds | 256607 | IssuanceCostsFromProceeds |
| Capital Expenditures | 16439235 | CapitalExpenditures |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 0 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Post Issuance Compliance Procdrs | 0 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | Lisa Braiterman | NameOfInterestedPerson |
| Relationship With Organization | CFO | RelationshipWithOrganization |
| Amount Of Grant | 26485 | AmountOfGrant |
| Type Of Assistance | Tuition remission | TypeOfAssistance |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 4 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 57700 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Windows for Dorms and Faculty Housing | 1 | 77380 | FMV |
| X | Fitness Equipment | 1 | 10000 | FMV |
| X | Carpet for Business Office | 1 | 6600 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The President and the Treasurer of the Board of Trustees, along with the Audit and Finance Committees, review the Form 990 before it is filed. | |
| The Conflict of Interest Policy must be signed individually by members of the Board of Trustees. There is an annual review of these conflict of interest statements. | Form 990, Part VI, Section B, line 12c | |
| The Board of Trustees retained an employment consultant to determine the salary for the Head of School. | Form 990, Part VI, Section B, line 15 | |
| The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized gains on investments: 1,119,658. Change in Value of Charitable Gift Annuity 104,766. Change in Value of Beneficial Interest in Perpetual Trust 1,189,668. Loss on Impairment of Asset Held for Sale -1,854,000. Total to Form 990, Part XI, Line 5: 560,092. | Form 990, Part XI, line 5: |
| The organization has not changed its oversight or selection process during the tax year. | Form 990, Part XII, Line 2c |