2026-04-23T10:34:18-05:00 2025-06-30 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2024-07-01 133603578 THE BIRCH WATHEN LENOX SCHOOL BIRC 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 WILLIAM KUHN HEAD OF SCHOOL 2128610404 2026-04-22 1 1 AARON FOX P01365820 2022274000 2026-04-21 2024 2025-03-06 01:10:19Z WILLIAM KUHN 210 EAST 77TH STREET NEW YORK NY 10075 25244810 0 X WWW.BWL.ORG X 1991 NY EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 14 14 146 0 0 86 1714784 2055406 19850891 22949784 18776 123477 -10743 -38288 21573708 25090379 6539739 7398767 0 0 11669802 12807933 0 0 510138 6262330 6003712 24471871 26210412 -2898163 -1120033 15069655 15542838 15728414 17281600 -658759 -1738762 EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 0 0 22712761 7398767 22949784 ELEMENTARY AND SECONDARY EDUCATION: PROVIDED QUALITY AND NURTURING EDUCATION FOR 332 STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 22712761 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 71 0 1 146 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X WILLIAM KUHN HEAD OF SCHOOL 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 PHILIP SASSOWER CHAIR 6.00 X X 0 0 0 STEPHANIE KOSSAR-STUART TREASURER 6.00 X X 0 0 0 LINDA WEINMAN SECRETARY 6.00 X X 0 0 0 ELAINE ALFOND PA PRESIDENT EX-OFFICIO 6.00 X 0 0 0 DENEIDA DE LOS SANTOS BOARD MEMBER 6.00 X 0 0 0 MICHAEL GOLLUB BOARD MEMBER 6.00 X 0 0 0 CINDY GREBOW BOARD MEMBER 6.00 X 0 0 0 LISA HOFFER BOARD MEMBER 6.00 X 0 0 0 STEVEN HOROWITZ BOARD MEMBER 6.00 X 0 0 0 STEVE MADDEN BOARD MEMBER 6.00 X 0 0 0 LYNELLE MAGINLEY-LIDDIE BOARD MEMBER 6.00 X 0 0 0 CHARLES MILLER BOARD MEMBER 6.00 X 0 0 0 DIANE MCKOY BOARD MEMBER (UNTIL 05/25) 6.00 X 0 0 0 ALEXANDRA STANTON BOARD MEMBER 6.00 X 0 0 0 VAL KITAY BOARD MEMBER (AS OF 06/25) 6.00 X 0 0 0 WILLIAM KUHN HEAD OF SCHOOL 40.00 X 345284 0 18250 LAURIE MURBERG CHIEF FINANCIAL OFFICER 40.00 X 208053 0 25035 RICHARD J PAN DIRECTOR OF TECHNOLOGY 40.00 X 186501 0 41990 LORI A KENNEDY ASSISTANT HEAD OF SCHOOL 40.00 X 182057 0 13277 PENNY ARNOLD DIRECTOR OF INSTITUTIONAL ADVANCEMENT 40.00 X 187825 0 19687 PATTI COHEN DIRECTOR OF COLLEGE COUNSELING 40.00 X 150251 0 7839 BENJAMIN DINARDO CO-DIRECTOR OF UPPER SCHOOL 40.00 X 158216 0 23161 GEOFFREY T FISHER DIRECTOR OF WELLNESS 40.00 X 139201 0 12050 ANDREW WELLER DEAN OF ADMISSIONS AND ENROLLMENT 40.00 X 147710 0 13059 1705098 0 174348 25 0 1 0 ELIOR CTY LLC 120 BROADWAY SUITE 1020 NEW YORK NY 10271 FOOD SERVICE 460281 PKF O'CONNOR DAVIES LLP PO BOX 5381 DEPTFORD NJ 08096 AUDIT/TAX SERVICES 144000 DIMINO BUS 1040 ROCKAWAY AVENUE BROOKLYN NY 11236 TRANSPORTATION 140270 GJOLAJ IMPROVEMENTS LLC 7 SKYLINE DR 350 HAWTHORNE NY 10532 BUILDING IMPROVEMENTS 136017 4 176942 228203 1650261 105405 2055406 TUITION AND FEES 611110 22787119 22787119 SUMMER & AFTER SCHOOL PROGRAM 611110 128815 128815 STUDENT ACTIVITY & LUNCH FEES 611110 33850 33850 22949784 123477 123477 2200 0 2200 2200 2200 72744 176942 154431 -81687 -81687 MISCELLANEOUS INCOME 900099 41199 41199 41199 25090379 22949784 0 85189 7398767 7398767 1039683 180027 770493 89163 9611474 8647217 701049 263208 364516 267733 89154 7629 959009 676833 253346 28830 833251 559261 249975 24015 152112 152112 169325 52060 117265 25896 25896 92989 92989 79068 79068 109096 99415 9681 198278 178450 19828 234036 210632 23404 873582 786223 87359 1636167 1472550 163617 213702 213702 INSTRUCTIONAL EXPENSES 1004495 1004495 LUNCH PROGRAM 518033 464993 53040 REPAIRS AND MAINTENANCE 394569 355112 39457 RECRUITMENT EXPENSE 93544 93544 208820 52302 59225 97293 26210412 22712761 2987513 510138 4321342 5969583 281902 281986 52000 311750 230009 326841 267903 351112 37068409 30243880 7741598 6824529 294802 338863 1880099 1138174 15069655 15542838 1257657 1097787 5646992 7183813 8823765 9000000 15728414 17281600 X -1379929 -2321936 721170 583174 -658759 -1738762 15069655 15542838 -1120033 40030 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 359811 44061 58842 345030 302442 57369 359811 264175 38267 302442 327532 -23357 40000 264175 327532 67164 67164 327532 0.00000 0.73170 0.26830 0 0 36007260 29583482 6423778 796375 660398 135977 264774 264774 6824529 ACCOUNTS RECEIVABLE - EMPLOYEE RETENTION CREDIT 1138174 1138174 X 17731642 40030 40030 17691612 7398767 7398767 25090379 18811645 0 18811645 7398767 7398767 26210412 PART X, LINE 2: THE SCHOOL RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS AND ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX POSITIONS, IF ANY, WOULD BE CLASSIFIED AS INTEREST EXPENSE AND ADDITIONAL INCOME TAXES, RESPECTIVELY, IN THE STATEMENTS OF ACTIVITIES. THE SCHOOL DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS PENDING OR IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID PART V, LINE 4: A DONOR-RESTRICTED ENDOWMENT FROM WHICH THE INTEREST IS TO BE EXPENDED ON A SCHOLARSHIP. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS HOMEPAGE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED NYS APPORTIONMENT MANDATED SERVICES FROM NEW YORK STATE EDUCATION DEPARTMENT AND BOOKS AND SUPPLIES FROM THE NYC DEPARTMENT OF EDUCATION, OFFICE OF NON PUBLIC SCHOOLS, NON-PUBLIC SCHOOL NYSTL UNIT. BWL BENEFIT 249686 176942 72744 15990 66625 36147 35669 249686 176942 72744 15990 66625 36147 35669 154431 -81687 1 FINANCIAL AID 134 7398767 PART I, LINE 2: ALL FAMILIES REQUESTING FINANCIAL AID MUST FILE FINANCIAL INFORMATION WITH CLARITY, WHICH ANALYZES AND REPORTS ON THE INFORMATION. THE SCHOOL'S FINANICAL AID COMMITTEE EVALUATES EACH REQUEST. X X X 0 0 0 0 0 0 0 0 0 WILLIAM KUHN HEAD OF SCHOOL 295154 0 50000 0 130 0 17241 0 1009 0 363534 0 0 0 LAURIE MURBERG CHIEF FINANCIAL OFFICER 207195 0 0 0 858 0 11634 0 13401 0 233088 0 0 0 RICHARD J PAN DIRECTOR OF TECHNOLOGY 185899 0 0 0 602 0 11267 0 30723 0 228491 0 0 0 PENNY ARNOLD DIRECTOR OF INSTITUTIONAL ADVANCEMEN 187526 0 0 0 299 0 7631 0 12056 0 207512 0 0 0 LORI A KENNEDY ASSISTANT HEAD OF SCHOOL 181928 0 0 0 129 0 9977 0 3300 0 195334 0 0 0 BENJAMIN DINARDO CO-DIRECTOR OF UPPER SCHOOL 157894 0 0 0 322 0 8730 0 14431 0 181377 0 0 0 ANDREW WELLER DEAN OF ADMISSIONS AND ENROLLMENT 147409 0 0 0 301 0 6125 0 6934 0 160769 0 0 0 PATTI COHEN DIRECTOR OF COLLEGE COUNSELING 149362 0 0 0 889 0 6250 0 1589 0 158090 0 0 0 GEOFFREY T FISHER DIRECTOR OF WELLNESS 139066 0 0 0 135 0 0 0 12050 0 151251 0 0 0 264000 FINANCIAL AID DISCOUNTED TUITION X 16871 COST X 4 17822 FMV X AUCTION ITEMS 57 55699 COST X PROCESSING SUPPLIES 2 7767 COST X LOBBY SHIELD 1 7246 COST 0 0 0 SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN B. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER THE FORM 990 IS PREPARED, THE HEAD OF SCHOOL & CFO WILL REVIEW THE TAX RETURN. THE FORM 990 WILL THEN BE CIRCULATED ELECTRONICALLY FOR REVIEW BY THE EXECUTIVE COMMITTEE AND IF APPROVED, WILL GO TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL INTERESTED PERSONS, WHICH INCLUDES ANY MEMBER OF THE BOARD OF TRUSTEES ("BOARD"), ANY PERSON WITH BOARD-DELEGATED POWERS, AND ANY OFFICER OR ANY EMPLOYEE OF THE SCHOOL WHO HAS A DIRECT OR INDIRECT "FINANCIAL INTEREST OR "NON-FINANCIAL INTEREST." A CONFLICT OF INTEREST ARISES WHEN AN OUTSIDE BUSINESS RELATIONSHIP OF THE BOARD MEMBER, OFFICER OR EMPLOYEE MAY INTERFERE WITH THAT PERSON'S RESPONSIBILITY TO THE SCHOOL, OR HAVE THE POTENTIAL TO AFFECT THAT PERSON'S JUDGMENT OR PERFORMANCE WITH RESPECT TO A SCHOOL MATTER. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS FINANCIAL OR NON-FINANCIAL RELATIONSHIP IN THE PROPOSED TRANSACTION OR ARRANGEMENT TO THE BOARD-DELEGATED COMMITTEE. IN THE CASE OF AN EMPLOYEE, THE EMPLOYEE SHOULD NOTIFY THE DESIGNATED MEMBER OF THE CONFLICT OF INTEREST COMMITTEE, WHO WILL CONSULT WITH THE SCHOOL'S ATTORNEYS OR AUDITORS TO REVIEW THE FACTS BEFORE BRINGING THE ISSUE TO SUCH COMMITTEE. AFTER EXERCISING DUE DILIGENCE, THE COMMITTEE WILL DETERMINE, BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS, WHETHER THE SCHOOL CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, OR WHETHER IT IS IN THE SCHOOL'S BEST INTEREST TO CHOOSE THE PROPOSED ARRANGEMENT DESCRIBED IN THE DISCLOSURE. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE ACTUAL POSSIBLE CONFLICTS OF INTEREST, IT WILL AFFORD THAT PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED UNDER THE CIRCUMSTANCE, THE BOARD DETERMINES THAT THE PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT WILL, WITH THE ADVISE OF COUNSEL, TAKE WHATEVER ACTION IS DEEMED APPROPRIATE. THE SCHOOL REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. SALARIES OF COMPARABLE INSTITUTIONS ARE USED AS A TOOL FOR COMPARISON. THERE IS A WRITTEN CONTRACT PROVIDED BY THE HEAD OF SCHOOL. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY 2024. THE CFO'S ANNUAL SALARY WAS DETERMINED BY THE HEAD OF SCHOOL AND APPROVED BY THE EXECUTIVE COMMITTEE. ALL SALARIES ARE APPROVED BY THE BOARD IN THE OVERALL BUDGET PROCESS. THE HEAD OF SCHOOL USES COMPARABLE DATA FROM OTHER SCHOOLS ALONG WITH THE CFO'S WORK LOAD TO DETERMINE THEIR SALARY LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS A EXECUTIVE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.