EPISCOPAL DIVINITY SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- EPISCOPAL DIVINITY SCHOOL (EIN 04-2105768)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202601349349310060
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T15:20:39-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 TIMES SQUARE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042105768 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPISCOPAL DIVINITY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EPIS | BusinessNameControlTxt |
| Phone | 6467130845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1047 AMSTERDAM AVE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10025 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK MILIOTTO | PersonNm |
| Person Title | CFOO | PersonTitleTxt |
| Phone | 6467130845 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN LO | PreparerPersonNm |
| PTIN | P01434915 | PTIN |
| Phone | 2123721000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LYDIA BUCKLIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1047 AMSTERDAM AVE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,019,239 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.EDS.EDU/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1867 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION OF PERSONS FOR LEADERSHIP IN CHRISTIAN DENOMINATIONS, AND PARTICULARLY FOR THE EPISCOPAL CHURCH, AND FOR THE MINISTRY THEREOF. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $213,016 | PYContributionsGrantsAmt |
| CY Contributions Grants | $81,344 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,260 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,196,273 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,036,685 | CYInvestmentIncomeAmt |
| PY Other Revenue | $194,283 | PYOtherRevenueAmt |
| CY Other Revenue | $153,318 | CYOtherRevenueAmt |
| PY Total Revenue | $1,603,572 | PYTotalRevenueAmt |
| CY Total Revenue | $2,279,607 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $23,949 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,921 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $834,470 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $935,218 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $19,409 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,624,281 | PYOtherExpensesAmt |
| CY Other Expenses | $2,110,461 | CYOtherExpensesAmt |
| PY Total Expenses | $2,482,700 | PYTotalExpensesAmt |
| CY Total Expenses | $3,053,600 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$879,128 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$773,993 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $88,422,396 | TotalAssetsBOYAmt |
| Total Assets EOY | $97,864,397 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $257,460 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $80,532 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $88,164,936 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $97,783,865 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EDUCATION OF PERSONS FOR LEADERSHIP IN CHRISTIAN DENOMINATIONS, AND PARTICULARLY FOR THE EPISCOPAL CHURCH, AND FOR THE MINISTRY THEREOF. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $832,637 | ExpenseAmt |
| Grant | $7,921 | GrantAmt |
| Revenue | $8,260 | RevenueAmt |
| Desc | EPISCOPAL DIVINITY SCHOOL (THE SCHOOL), A MASSACHUSETTS NONPROFIT CORPORATION THAT WAS ESTABLISHED IN 1974 AS A RESULT OF THE MERGER OF PHILADELPHIA DIVINITY SCHOOL AND EPISCOPAL THEOLOGICAL SCHOOL. THE PURPOSE OF THE SCHOOL IS TO EDUCATE LAY AND ORDAINED LEADERS FOR CHRIST'S CHURCH AND FOR THE WORLD WHO SERVE AND ADVANCE GOD'S MISSION OF JUSTICE, COMPASSION, AND RECONCILIATION.THE SCHOOL'S BOARD OF TRUSTEES (THE BOARD) VOTED ON JULY 21, 2016, TO CEASE GRANTING DEGREES AFTER THE 2016-2017 ACADEMIC YEAR. THE SCHOOL ENTERED INTO AN AFFILIATION AGREEMENT, EFFECTIVE JULY 1, 2017, WITH UNION THEOLOGICAL SEMINARY (UNION). THE AFFILIATION AGREEMENT PROVIDED FOR THE ESTABLISHMENT OF A PROGRAM AT UNION ENTITLED EPISCOPAL DIVINITY SCHOOL AT UNION THEOLOGICAL SEMINARY (THE PROGRAM). STUDENTS WHO ENROLLED IN THE PROGRAM AT UNION EARNED GRADUATE DEGREES FROM UNION AND ALSO FULFILLED REQUIREMENTS FOR ORDINATION IN THE EPISCOPAL CHURCH. ON MARCH 31, 2023, THE SCHOOL AND UNION CANCELED THE AFFILIATION AGREEMENT EFFECTIVE JUNE 30, 2023. DURING THE YEAR ENDED JUNE 30, 2024, THE BOARD APPROVED AN ADDITIONAL $4,400,000 ENDOWMENT DRAW FOR NET ASSETS WITHOUT DONOR RESTRICTIONS TO FUND THE ONE-TIME DISAFFILIATION PAYMENT TO UNION, RESULTING IN A SPENDING RATE ABOVE THE STANDARD 4% POLICY.FOLLOWING ITS DISAFFILIATION FROM UNION, THE SCHOOL CONTINUES TO ADVANCE ITS MISSION THROUGH A RENEWED STRATEGIC FOCUS ON FLEXIBLE, JUSTICE-CENTERED THEOLOGICAL EDUCATION DELIVERED OUTSIDE A TRADITIONAL RESIDENTIAL SEMINARY MODEL. THE SCHOOL HAS EXPANDED ITS PROGRAMMATIC OFFERINGS TO INCLUDE SHORT-FORMAT COURSES, WEBINARS, COLLOQUIA, AND CONVENINGS THAT ADDRESS CONTEMPORARY THEOLOGICAL, SOCIAL-JUSTICE, AND LEADERSHIP-DEVELOPMENT TOPICS. IN LIEU OF OPERATING ITS OWN DEGREE-GRANTING PROGRAM, THE SCHOOL IS PURSUING COLLABORATIVE PARTNERSHIPS WITH ACCREDITED SEMINARIES, DIOCESES, AND OTHER CHURCH BODIES TO SUPPORT FORMATION NEEDS ACROSS THE EPISCOPAL CHURCH AND THE ANGLICAN COMMUNION. THE SCHOOL REMAINS | Desc |
| Total Program Service Expenses | $832,637 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK MILIOTTO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6467130845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1047 AMSTERDAM AVE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10025 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MATTHEW HEYD | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| J RALPH COLE | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAY KRAMER | ||||||
| SECRETARY AND TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK MILIOTTO | ||||||
| TREASURER (THRU 05/29/2025) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR BONNIE ANDERSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY BARBER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY CALLENDER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VICTOR CONRADO | ||||||
| TRUSTEE (THRU 02/19/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANTONIO GALLARDO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NORMA GUERRA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY HALL PHD | ||||||
| TRUSTEE (THRU 05/28/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MALAIKA KAMUNANWIRE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN NICHOLS | ||||||
| TRUSTEE (THRU 02/19/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD NILSSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TINA PICKERING | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN RABB | ||||||
| TRUSTEE (THRU 10/23/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| J SIERRA REYES | ||||||
| TRUSTEE (THRU 05/28/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN SHIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES WYNDER | ||||||
| TRUSTEE (THRU 02/19/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY BROWN DOUGLAS | ||||||
| DEAN/INTERIM PRESIDENT (THRU 09/30/2024) | 40.00 | Yes (X) | $167,250 | $0 | $60,210 | |
| LYDIA BUCKLIN | ||||||
| DEAN AND PRESIDENT | 40.00 | Yes (X) | $65,968 | $0 | $57,229 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $233,218 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $117,439 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CAMBRIDGE ASSOCIATES LLC | |||||
| 115 FEDERAL ST SUITE 2600 | BOSTON | MA | 02110 | INVESTMENT MANAGEMENT | $225,000 |
| CLIFTON LARSON ALLEN LLP | |||||
| PO BOX 829709 | PHILADELPHIA | PA | 19182 | ACCOUNTING AND HR | $174,271 |
| GOULSTON STORRS PC | |||||
| 400 ATLANTIC AVE | BOSTON | MA | 02110 | LEGAL | $127,525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $81,344 | AllOtherContributionsAmt |
| Total Contributions | $81,344 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EVENT REGISTRATION INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,260 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,260 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,260 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,206,285 | TotalRevenueColumnAmt |
| Exclusion | $1,206,285 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,570,032 | SecuritiesAmt |
| Other | $1,000,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $723,937 | SecuritiesAmt |
| Other | $1,015,695 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $846,095 | SecuritiesAmt |
| Other | -$15,695 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $830,400 | TotalRevenueColumnAmt |
| Exclusion | $830,400 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| CLAIMS/REFUNDS | 900099 | $152,125 | $152,125 |
| OTHER INCOME | 900099 | $1,193 | $1,193 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $153,318 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,279,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,260 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,190,003 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,091 | TotalAmt |
| Program Services | $3,091 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,830 | TotalAmt |
| Program Services | $4,830 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,008 | TotalAmt |
| Program Services | $347,008 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,689 | TotalAmt |
| Program Services | $168,535 | ProgramServicesAmt |
| Management And General | $228,423 | ManagementAndGeneralAmt |
| Fundraising | $12,731 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,900 | TotalAmt |
| Program Services | $27,291 | ProgramServicesAmt |
| Management And General | $39,412 | ManagementAndGeneralAmt |
| Fundraising | $2,197 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,829 | TotalAmt |
| Program Services | $35,061 | ProgramServicesAmt |
| Management And General | $46,193 | ManagementAndGeneralAmt |
| Fundraising | $2,575 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,792 | TotalAmt |
| Program Services | $16,390 | ProgramServicesAmt |
| Management And General | $8,906 | ManagementAndGeneralAmt |
| Fundraising | $496 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,145 | TotalAmt |
| Management And General | $191,145 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,105 | TotalAmt |
| Management And General | $223,105 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,249 | TotalAmt |
| Management And General | $763,249 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,518 | TotalAmt |
| Program Services | $138,578 | ProgramServicesAmt |
| Management And General | $207,940 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,691 | TotalAmt |
| Management And General | $9,691 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,127 | TotalAmt |
| Program Services | $4,875 | ProgramServicesAmt |
| Management And General | $42,842 | ManagementAndGeneralAmt |
| Fundraising | $1,410 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,881 | TotalAmt |
| Program Services | $103 | ProgramServicesAmt |
| Management And General | $69,778 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,690 | TotalAmt |
| Management And General | $71,690 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,673 | TotalAmt |
| Program Services | $20,556 | ProgramServicesAmt |
| Management And General | $85,117 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,855 | TotalAmt |
| Management And General | $4,855 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,276 | TotalAmt |
| Management And General | $27,276 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,963 | TotalAmt |
| Management And General | $38,963 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EVENTS | $134,686 | $66,319 | $68,367 |
| REPAIRS AND MAINTAINENC | $53,122 | $53,122 | |
| DUES AND SUBSCRIPTIONS | $11,442 | $11,442 | |
| BAD DEBT EXPENSE | $10,038 | $10,038 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,053,600 | TotalAmt |
| Program Services | $832,637 | ProgramServicesAmt |
| Management And General | $2,201,554 | ManagementAndGeneralAmt |
| Fundraising | $19,409 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,764 | BOYAmt |
| EOY | $1,084,399 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,105 | BOYAmt |
| EOY | $500,394 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,038 | BOYAmt |
| EOY | $500 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,862 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,432 | BOYAmt |
| EOY | $20,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,250,300 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,276 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,223,024 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,786,321 | BOYAmt |
| EOY | $14,914,276 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,464,176 | BOYAmt |
| EOY | $74,613,387 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,449,560 | BOYAmt |
| EOY | $4,495,486 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,422,396 | BOYAmt |
| EOY | $97,864,397 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,460 | BOYAmt |
| EOY | $80,532 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,460 | BOYAmt |
| EOY | $80,532 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,409,878 | BOYAmt |
| EOY | $52,728,801 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,755,058 | BOYAmt |
| EOY | $45,055,064 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,164,936 | BOYAmt |
| EOY | $97,783,865 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,422,396 | BOYAmt |
| EOY | $97,864,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$773,993 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,596,504 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $500,192 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $296,226 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $308,730 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $321,788 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $605,765 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $213,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,344 | CurrentTaxYearAmt |
| Total | $1,530,643 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $308,730 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $321,788 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $605,765 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $213,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,344 | CurrentTaxYearAmt |
| Total | $1,530,643 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $30,274 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,500,369 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,374,893 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,319,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,151,072 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,039,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,206,285 | CurrentTaxYearAmt |
| Total | $9,091,409 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,501 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $194,283 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $153,318 | CurrentTaxYearAmt |
| Total | $364,252 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,986,304 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $8,260 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.13660 | PublicSupportCY170Pct |
| Public Support PY170 | 0.15850 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | EPISCOPAL DIVINITY SCHOOL QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1)(A)(VI) BECAUSE IT SATISFIES THE FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREAS REG 1 170A-9(F)(3). FIRST, THE ORGANIZATION SATISFIES THE THRESHOLD CRITERIA IN THE REGULATIONS. IT NORMALLY RECEIVES AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC AND IT CARRIES ON A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. IN ADDITION, THE ORGANIZATION MEETS THE FOLLOWING FACTORS ENUMERATED IN THE REGULATION AS BEING INDICATIVE OF PUBLIC SUPPORT. PERCENTAGE OF FINANCIAL SUPPORT (TREAS REG 1 170A-9(F)(3)(ILL)(A)). DURING THE FIVE-YEAR PERIOD ENDING ON JUNE 30, 2025, THE PORTION OF THE ORGANIZATION'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS 13.66% (SEE SCHEDULE A) WHICH IS IN EXCESS OF THE 10% THRESHOLD. SOURCES OF SUPPORT (TREAS REG 1 170A-9(F)(3)(III)(B)). THE ORGANIZATION RECEIVES ITS PUBLIC SUPPORT FROM INDIVIDUALS OF THE GENERAL PUBLIC, OTHER ENTITIES, AND DOES NOT DEPEND ON A SINGLE SOURCE FOR CONTRIBUTIONS. THE ORGANIZATION IS INDEPENDENT OF ITS CORPORATE CONTRIBUTORS. THE ORGANIZATION RECEIVES INVESTMENT INCOME FROM ITS ENDOWMENT FUNDS THAT WERE CONTRIBUTED BY VARIOUS MEMBERS OF THE PUBLIC. REPRESENTATIVE GOVERNING BODY (TREAS REG 1 170A 9(F)(3)(III)(C)). THE ORGANIZATION IS GUIDED BY A VOLUNTEER BOARD OF COMMUNITY MEMBERS. THESE INDIVIDUALS REPRESENT INTERESTS OF THE GENERAL PUBLIC THAT THE ORGANIZATION SERVES AND THEY ENSURE THAT THE ORGANIZATION OPERATES FOR THE INTERESTS OF THE COMMUNITY AS OPPOSED TO THE PERSONAL OR PRIVATE INTERESTS OF ANY PARTICULAR DONOR. AVAILABILITY OF PUBLIC SERVICES, PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (TREAS REG 1 170A-9(F)(3)(111)(D)). OVER THE PAST FIVE TAX YEARS, THE ORGANIZATION HAD A MISSION TO EDUCATE LAY AND ORDAINED LEADERS FOR CHRIST'S CHURCH AND FOR THE WORLD WHO SERVE AND ADVANCE GOD'S MISSION OF JUSTICE, COMPASSION, AND RECONCILIATION. THE SCHOOL'S BOARD OF TRUSTEES VOTED ON JULY 21, 2016 TO CEASE GRANTING DEGREES AFTER THE 2016-2017 ACADEMIC YEAR. THE SCHOOL ENTERED INTO AN AFFILIATION AGREEMENT, EFFECTIVE JULY 1, 2017, WITH UNION THEOLOGICAL SEMINARY (UNION). UNION IS A SEMINARY AND A GRADUATE SCHOOL OF THEOLOGY IN NEW YORK CITY. THE AFFILIATION AGREEMENT HAS AN INITIAL TERM THROUGH JUNE 30, 2028, AND ALLOWS FOR RENEWALS FOR SUCCESSIVE TEN-YEAR PERIODS. THE AFFILIATION AGREEMENT PROVIDES FOR THE ESTABLISHMENT OF A PROGRAM AT UNION ENTITLED EPISCOPAL DIVINITY SCHOOL AT UNION THEOLOGICAL SEMINARY (THE PROGRAM). STUDENTS WHO ENROLL IN THE PROGRAM AT UNION WILL EARN GRADUATE DEGREES FROM UNION AND ALSO FULFILL REQUIREMENTS FOR ORDINATION IN THE EPISCOPAL CHURCH. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,337,848 | BeginningYearBalanceAmt |
| Contributions | $993,871 | ContributionsAmt |
| Investment Earnings Or Losses | $11,055,606 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,660 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,377,589 | OtherExpendituresAmt |
| End Year Balance | $90,005,076 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $78,732,416 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,059,379 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,338,339 | OtherExpendituresAmt |
| End Year Balance | $80,337,848 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,080,375 | BeginningYearBalanceAmt |
| Contributions | $7,115,093 | ContributionsAmt |
| Investment Earnings Or Losses | $7,407,948 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,871,000 | OtherExpendituresAmt |
| End Year Balance | $78,732,416 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,357,309 | BeginningYearBalanceAmt |
| Contributions | $21,103 | ContributionsAmt |
| Investment Earnings Or Losses | -$11,583,037 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,715,000 | OtherExpendituresAmt |
| End Year Balance | $67,080,375 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $64,743,578 | BeginningYearBalanceAmt |
| Contributions | $1,150 | ContributionsAmt |
| Investment Earnings Or Losses | $19,294,581 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,682,000 | OtherExpendituresAmt |
| End Year Balance | $81,357,309 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.55000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.26000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,250,300 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,276 | DepreciationAmt |
| Book Value | $2,223,024 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,223,024 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INTERNATIONAL EQUITY | $35,944,362 | F |
| DOMESTIC EQUITY | $12,579,992 | F |
| ALTERNATIVE INVESTMENTS | $6,784,591 | F |
| COMMINGLED FIXED INCOME | $4,692,777 | F |
| HEDGE FUNDS | $13,473,919 | F |
| EMERGING MARKETS | $1,137,746 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $74,613,387 | TotalBookValueSecuritiesAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE SCHOOL MAINTAINED AND PRESERVED THE FOLLOWING ITEMS FOR PUBLIC DISPLAY: THE CHRIST ON MT. OF OLIVES STATUE, ALLAN CRITE PAINTING COLLECTION, THE BRAMBLE BUSH SCULPTURE, THE PHILADELPHIA CROSS, AND A FEW OTHER MISCELLANEOUS COLLECTION OF ART. |
| PART V, LINE 4: | THE PURPOSE OF THE ENDOWMENTS OF THE SCHOOL IS TO SUPPORT THE OPERATIONS OF THE SCHOOL IN FURTHERANCE OF ITS MISSION. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENTS | $35,116,000 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS | $2,964,000 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | INVESTMENTS | $142,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $38,222,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $38,222,000 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KELLY BROWN DOUGLAS | PersonNm |
| Title | DEAN/INTERIM PRESIDENT (THRU 09/30/2 | TitleTxt |
| Base Compensation Filing Org | $167,250 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $60,210 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $227,460 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE IS CURRENTLY NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND THE BOARD'S AUDIT COMMITTEE PRIOR TO FILING WITH THE IRS. THE FORM 990 IS SHARED WITH AND REVIEWED BY FULL GOVERNING BODY AFTER FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BY ITS BY-LAWS, THE BOARD OF TRUSTEES OF THE EPISCOPAL DIVINITY SCHOOL HAS ITS COMMITTEE ON TRUSTEESHIP ANNUALLY ASK MEMBER TO COMPLETE A CONFLICT OF INTEREST STATEMENT, AND IS CHARGED TO REVIEW THE PROCESS AND BRING TO THE BOARD'S ATTENTION ANY ISSUES THAT ARISE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AND THROUGH ITS MAILING LIST. THE SCHOOL'S FORM 990 WITHOUT SCHEDULE B IS AVAILABLE TO THE GENERAL PUBLIC VIA CANDID. THE SCHOOL'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 138,578. MANAGEMENT AND GENERAL EXPENSES 207,940. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 346,518. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 285,966. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY 10,260. |
| FORM 990, PART IV, LINE 12A AND PART XII, LINE 2: | THE AUDIT OF FINANCIAL STATEMENTS FOR THE FISCAL YEAR JUNE 30, 2025 IS CURRENTLY IN PROCESS TO BE COMPLETED. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|
| CHARITABLE GIFT ANNUITIES | |||
| CHARITABLE TRUST | MA | EPISCOPAL DIVINITY SCHOOL | Yes (1) |
| PERPETUAL TRUST (6) | |||
| CHARITABLE TRUST | MA | EPISCOPAL DIVINITY SCHOOL | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |