2026-05-13T09:10:37-05:00 2025-06-30 331374517 PKF O'Connor Davies Advisory LLC 500 Mamaroneck Avenue Suite 301 Harrison NY 105281633 990 2024-07-01 131740435 The Rippowam Cisqua School Inc RIPP 9142441261 439 Cantitoe Street Bedford NY 10506 Jose Aldeanueva Chief Financial Officer 9142441261 2026-05-15 1 1 Eva Mruk P00543254 9143818900 2026-05-12 2024 2025-03-06 01:10:19Z Abby Gerry 439 Cantitoe Street Bedford NY 10506 35364681 0 X www.rcsny.org X 1919 NY Private preparatory school for grades pre-kindergarten through grade 9. 20 18 153 100 0 0 4183648 8391526 17951386 17125726 383019 466797 309099 187274 22827152 26171323 4032075 3473722 0 0 12127134 12572199 0 0 1298047 6914271 6705338 23073480 22751259 -246328 3420064 59452955 64070425 27831689 27971252 31621266 36099173 X Rippowam Cisqua School creates independent thinkers, confident communicators, and engaged leaders who respect and contribute meaningfully to a diverse and increasingly complex global society. 0 0 17933074 3473722 17125726 Private preparatory school of approximately 371 students for grades pre-kindergarten through grade nine.Rippowam Cisqua School believes that learning is a shared experience, the responsibility of both students and teachers. We urge active student involvement and seek to provide a rich curriculum in academics, arts, and athletics for children of different abilities and learning styles. Our approach to learning incorporates experimentation, simulation, and collective and individual problem solving, as well as traditional lecture, discussion, and skill development techniques - all toward the goal of attaining excellence. [See continuation on Schedule O]Students are challenged to demonstrate their competence in a variety of subjects, with emphasis placed on the written word, throughout their school career. The process by which children arrive at a final product is an important part of their education. 17933074 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 33 0 153 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Jose Aldeanueva 9142441261 439 Cantitoe Street Bedford NY 10506 Abby Gerry Chair 2.00 X X 0 0 0 Ben Harris Vice Chair 2.00 X X 0 0 0 Oliver Bushnell Secretary 1.00 X X 0 0 0 Charlene Sy Ryan Treasurer 1.00 X X 0 0 0 Christina Bresani Trustee 1.00 X 0 0 0 Micki Buchanan Trustee 1.00 X 0 0 0 Nancy Dwyer Eaves Trustee 1.00 X 0 0 0 James Fayed Trustee 1.00 X 0 0 0 David Gordon Trustee 1.00 X 0 0 0 Page Vincent Gosnell Trustee 1.00 X 0 0 0 Harry Grand Trustee 1.00 X 0 0 0 Amy Harsch Trustee 1.00 X 0 0 0 Jennifer Buntman Indig Trustee 1.00 X 0 0 0 Sam Kopolovich Trustee 1.00 X 0 0 0 Janelle Lika Trustee 1.00 X 0 0 0 Melissa Mendez Trustee 1.00 X 0 0 0 D Bryce O'Brien Trustee 1.00 X 0 0 0 Will Reeve Trustee 1.00 X 0 0 0 Peter Scala Trustee 1.00 X 0 0 0 Jordan Vogel Trustee 1.00 X 0 0 0 Colm MacMahon Head of School 40.00 X 398812 0 215101 Jose Aldeanueva Chief Financial Officer 40.00 X 106014 0 5948 Erin Callaghan Assistant Head of School 40.00 X 206228 0 144890 Ridley Sperling Dir. of Secondary Placement 40.00 X 156294 0 29667 Emily Hyland Head of Lower School 40.00 X 144574 0 76535 Miles Cameron Director of Innovation, Art Teacher 40.00 X 135868 0 132589 Daphne Viders Director of Development 40.00 X 138104 0 24307 Michael Bowman Director of Operations & Technology 40.00 X 136613 0 12231 Robert Cherubini Maintenance Supervisor 40.00 X 127557 0 26762 David Brown Former Director of Finance 0.00 X 139320 0 65727 1689384 0 733757 18 1 1 0 Andron Construction Corp 21 Anderson Lane Goldens Bridge NY 10526 Construction services 4030602 Sage Dining Services 1402 York Road Suite 100 Lutherville MD 21093 Food services 915362 K G & D Architect 285 Main Street Mt Kisco NY 10549 Architect services 230244 Schulte Roth & Zabel LLP PO Box 70280 Philadelphia PA 19176 Legal services 147356 4 101099 8290427 5061711 8391526 Student Tuition & Fees 611600 16538476 16538476 After School Programs 611600 470932 470932 Summer Camp Programs 611600 116318 116318 17125726 466658 466658 163796 0 163796 163796 163796 9169746 9169607 139 139 139 22019 23751 -1732 -1732 Transport Fees 900099 20750 20750 Miscellaneous 900099 4460 4460 25210 26171323 17125726 0 654071 3473722 3473722 1248161 692774 408058 147329 101720 81782 11972 7966 8089139 6772578 718091 598470 403181 293863 94204 15114 2065046 1683542 329700 51804 664952 472116 159588 33248 108814 108814 92815 92815 70068 70068 170565 72973 84915 12677 29540 647 28893 118927 21028 80365 17534 271260 192595 65102 13563 789113 560271 189387 39455 24087 24087 90012 64005 26007 47854 33976 11485 2393 1281261 909696 307502 64063 406183 289622 96464 20097 Dining Hall 915395 831471 83924 Instructional Expense 854831 854831 Repairs & Maintenance 779982 553787 187196 38999 Development Expenses 361150 244624 116526 293481 77795 209694 5992 22751259 17933074 3520138 1298047 664634 475144 6341180 3768639 6696957 5553108 194950 291291 1023628 24091 305361 207817 64268276 22454336 35095121 41813940 8812540 11630876 125632 112907 192952 192612 59452955 64070425 1866712 1961890 4872531 5595245 20093584 19458959 998862 955158 27831689 27971252 X 18093067 23333423 13528199 12765750 31621266 36099173 59452955 64070425 X 3420064 1013751 44092 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 10672817 10067354 1344166 9096923 12987414 7033907 2778500 922910 62500 10672817 5454444 1251000 328463 0 7033907 5550759 500 56622 153437 5454444 7296071 100 156456 1901868 5550759 0.84150 0.07710 0.08140 0 0 2926847 2926847 48003841 18809616 29194225 3878629 3301737 576892 9458959 342983 9115976 41813940 Post-retirement Benefits 760463 Operating Lease Liability 194695 955158 X 22990089 1013751 23751 1037502 21952587 70068 4148668 4218736 26171323 18512182 23751 23751 18488431 70068 4192760 4262828 22751259 Part III, Line 1a: The School collects historical materials that were acquired through contributions and are not recognized as assets in the Statements of Financial Position. Contributed collection items are not reflected in the financial statements. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. The School's collections are maintained for public exhibition and education in furtherance of the School's mission rather than for financial gain. Collections are valuable assets of the School and are protected, kept unencumbered, cared for, and preserved. As a matter of policy, the proceeds of items in collections that are sold are used to acquire other items for collections. Part V, Line 4: The intended uses of the endowment funds are to support financial aid, faculty salaries, and general operating expenses. Part X, Line 2: The School recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the School had no uncertain tax positions that would require financial statement recognition or disclosure. The School is no longer subject to examinations by the applicable taxing jurisdictions for years prior to June 30, 2022. Part XI, Line 2d - Other Adjustments: Cost of Goods Sold reported on Part VIII, Line 10b 23,751. Part XI, Line 4b - Other Adjustments: Scholarships and Financial Aid reported on Part IX, Line 2 3,436,222. Tuition Remission Reported on Part IX, Line 9 707,000. Event Expenses Reported on Part IX, Line 24 5,446. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold reported on Part VIII, Line 10b 23,751. Part XII, Line 4b - Other Adjustments: Scholarships and Financial Aid reported on Part IX, Line 2 3,436,222. Tuition Remission Reported on Part IX, Line 9 707,000. Actuarial Post Retirement Benefit Adjustment reported on Part XI, Line 9 44,092. Event Expenses Reported on Part IX, Line 24 5,446. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School publishes a statement of the racially non-discriminatory policy on the website homepage. Schedule E, Part I, Line 4 The School awards financial assistance based solely on demonstrated financial need and established eligibility criteria. While the School does not maintain separate documentation explicitly labeled as demonstrating racial nondiscrimination, its written policies, procedures, and review processes ensure that all awards are made in a nondiscriminatory manner consistent with its published policies. Schedule E, Part I, Line 6 The School received government financial assistance from the NYS Education Department. Central America and the Caribbean 0 0 Investments 110169 0 0 0 0 0 0 110169 0 110169 1 0 1 0 0 0 Part IV, Line 1: The School is not required to file Form 926 because it does not meet the applicable filing threshold requirement. Part IV, Line 3: The School is not required to file Form 5471 because it does not meet the applicable threshold ownership or other filing requirements. 1 Need-based financial aid 141 3436222 Master Teacher faculty grants 9 37500 Part I, Line 2: Financial Assistance is available for students from Kindergarten through Grade Nine, and is given on the basis of need and the availability of funds. Our tuition assistance grants, given to more than 40% of our students, vary in amount, and reflect the socio-economic diversity that is represented in the communities that surround our School. There are no awards made on the basis of the student's academic, athletic, or other abilities. The award is a direct reduction of tuition, no cash is given to recipients. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 Colm MacMahon Head of School 398151 0 0 0 661 0 24750 0 190351 0 613913 0 0 0 Erin Callaghan Assistant Head of School 206000 0 0 0 228 0 12300 0 132590 0 351118 0 0 0 Miles Cameron Director of Innovation, Art Teacher 135725 0 0 0 143 0 7901 0 124688 0 268457 0 0 0 Emily Hyland Head of Lower School 144500 0 0 0 74 0 8250 0 68285 0 221109 0 0 0 David Brown Former Director of Finance 104994 0 0 0 34326 0 20655 0 45072 0 205047 0 0 0 Ridley Sperling Dir. of Secondary Placement 156122 0 0 0 172 0 14749 0 14918 0 185961 0 0 0 Daphne Viders Director of Development 137957 0 0 0 147 0 8217 0 16090 0 162411 0 0 0 Robert Cherubini Maintenance Supervisor 127212 0 0 0 345 0 10490 0 16272 0 154319 0 0 0 Part I, Line 1a As outlined in the employment agreements with the School, the following individuals are required to reside on campus to meet the ongoing needs of the School community under Section 119. The School provided residence for personal use to the following officers and employees as a non-taxable benefit: Colm MacMahon, Head of School - $90,000 Erin Callaghan, Assistant Head of School - $90,000 The housing allowance was treated as nontaxable compensation and reported on Schedule J, Part II, Column D. Schedule J, Part II, Column D: Colm MacMahon, Erin Callaghan, Miles Cameron, Emily Hyland, and Daphne Viders received tuition remission from the organization for their children that attend Rippowam Cisqua School, which is also being reported in Column D. In 2024, Colm MacMahon received $41,990, Erin Callaghan received $41,990, Miles Cameron received $76,500, Emily Hyland received $67,440, and Daphne Viders received $15,600 in family tuition remission. A Westchester County Local Development Corporation 455135576 000000000 2016-06-28 25000000 New Project for Reconstruction and Renovations; Refunding Series 1999 Bonds 0 0 0 A 5493168 25017331 234398 18621556 6144046 2017 1 0 1 1 A 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 Schedule K, Part II, Line 3: The total proceeds do not agree to the issue price in Part I, Col. (e) due to investment earnings. Schedule K, Part II, Line 11: The bond proceeds were used to currently refund a prior issue. 132500 Need Based Financial Aid Caroline Mockridge Family member of Page Vincent, Trustee 101720 Employment 0 X 13 5061711 Avg. Selling Price 0 0 0 0 Part I, Column (b): The School is reporting the number of contributors in Part I, Column (b). Form 990, Part VI, Section B, line 11b The School has its Form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. After the Form 990 has been prepared, the Finance Committee reviews and approves the full Form 990. A public disclosure copy of the form is then electronically sent to the board. After the return is sent to the board, it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c Each Director, Officer, and Key Employee shall annually sign and submit to the Secretary of the School a statement which affirms such person: (a) has received a copy of the Conflict of Interest Policy, (b) has read and understands the Policy, and (c) has agreed to comply with the Policy. Prior to a Director's initial election to the Board, or an Officer or Key Employee's employment at the School, and thereafter on an annual basis, all Directors, Officers, and Key Employees shall disclose in writing to the Secretary of the School: (i) Any entity of which such person or a Relative of such person is an officer, director, trustee, member, owner, or employee and with which the School has a relationship, (ii) Any Financial Interest such person may have in any School, organization, partnership or other entity which provides professional or other goods or services to School for a fee or other compensation, and (iii) Any position or other material relationship such Director, Officer, Key Employee, or Relative of such person, may have with any not-for-profit School with which the School has a business relationship. A copy of each disclosure statement shall be kept in School's files and made available to any Director, Officer, or Key Employee upon request. Any Related Party shall disclose in good faith all material facts of his or her Financial Interest to the Chair of the Board and the appropriate Committee. All transactions, agreements or any other arrangements between the School and a Related Party, and any other transactions which may involve a potential conflict of interest, shall be reviewed by the Independent Directors of the Board. All Related Parties with a Financial Interest shall leave the room in which such deliberations are conducted. However, Related Parties are not prohibited from providing information regarding the transaction to the Board prior to the Board's deliberations. No Director or Officer shall vote, act, or attempt to influence improperly the deliberations on any matter in which he or she has been determined by the Board to have a Financial Interest. Any attempt to vote, act, or improperly influence deliberations by a Related Party on any matter with which such person has a Financial Interest may be grounds for disciplinary action, including possible removal from the Board or termination from the School. The Independent Directors of the Board will determine whether the contemplated Related Party Transaction is fair, reasonable, and in the best interests of the School at the time of such determination. The School will not enter into any Related Party Transaction unless it is determined to be fair, reasonable and in the best interest of the School at the time of such determination. Form 990, Part VI, Section B, line 15 The Finance Committee used a specialized, independent compensation consulting firm who derived data from the NAIS DASL program using similar local schools in the area for the compensation and benefits determination. Deliberations and decisions regarding the compensation review process and approval are documented in the board minutes. The most recent compensation review was completed in Fall 2024. Form 990, Part VI, Section C, line 19 The School's 990 is posted on guidestar.org. In addition, the governing documents, conflict of interest policy, financial statements, and Form 990 are available upon request. Form 990, Part XI, line 9: Actuarial Post Retirement Benefit Adjustment 44,092. Form 990, Part XII, Line 2c: The School has a finance committee that assumes the responsibility for overseeing the audit and selecting the independent auditor. This process has not changed from previous years.