2024-05-07T14:44:38-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-07-01 133603578 THE BIRCH WATHEN LENOX SCHOOL BIRC 2128610404 210 EAST 77TH STREET NEW YORK NY 10075 WILLIAM KUHN HEAD OF SCHOOL 2128610404 2024-05-07 1 WILLIAM KUHN XXX-XX-XXXX 1 MELISSA MODELSON P01603524 9143818900 2024-05-07 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM KUHN 210 EAST 77TH STREET NEW YORK NY 10075 22776817 0 X WWW.BWL.ORG X 1991 NY EDUCATIONAL PROGRAMS FOR CHILDREN FROM KINDERGARTEN THROUGH 12TH GRADE. 16 12 188 87 0 0 5806402 2950906 20718774 19725635 2685 6420 219979 19014 26747840 22701975 7669719 6758453 0 0 17254329 11981899 0 0 248010 5876572 5847326 30800620 24587678 -4052780 -1885703 13392479 17149633 9335701 14943797 4056778 2205836 EDUCATIONAL PROGRAMS FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 0 0 21013505 6758453 19725635 ELEMENTARY AND SECONDARY EDUCATION: PROVIDED QUALITY, NURTURING EDUCATION FOR 338 STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE. 21013505 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 1 0 1 0 0 0 0 0 0 0 0 1 18 0 188 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X 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 MARGARET E LEHMAN CHAIR, THRU 12/6/22 6.00 X X 0 0 0 STEPHANIE KOSSAR-STUART TREASURER 6.00 X X 0 0 0 NEIL P BENEDICT TREASURER, THRU 1/11/23 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 THEZA EXSTEIN GRIESMAN BOARD MEMBER 6.00 X 0 0 0 ALANA FRUMKES 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 CHARLES MILLER BOARD MEMBER 6.00 X 0 0 0 DIANE MCKOY BOARD MEMBER 6.00 X 0 0 0 TAMARA SILBERG EISENBERG BOARD MEMBER 6.00 X 0 0 0 ALEXANDRA STANTON BOARD MEMBER 6.00 X 0 0 0 BONNIE TELLGMANN BOARD MEMBER 6.00 X 0 0 0 FRANK J CARNABUCI III HEAD OF SCHOOL & EX-OFFICIO, THRU 4/30/23 40.00 X 503384 0 40096 DENNIS TORMEY CFO, THRU 11/30/22 40.00 X 195657 0 10090 WILLIAM KUHN HEAD OF SCHOOL AS OF DEC. 2022 40.00 X 145062 0 4941 JANINE HOPLEY KARBON ASSOCIATE HEAD OF SCHOOL 40.00 X 268625 0 28713 RICHARD PAN IT DIRECTOR 40.00 X 195446 0 52621 CURTIS MARCH US DIRECTOR 40.00 X 167121 0 25653 ALMA DIAZ ASSISTANT DIRECTOR OF THE BUSINESS OFFICE 40.00 X 165463 0 24707 KEVIE MICHAEL LS DIRECTOR, THRU 12/31/22 40.00 X 165039 0 27058 MOMOHO TAKAO COLLEGE COUNSELING DIRECTOR 40.00 X 162268 0 22362 BENJAMIN DINARDO UPPER SCHOOL DIRECTOR 40.00 X 156299 0 22328 2124364 0 258569 29 0 1 0 BERNEY SUAREZ 18 EASTWOOD ROAD NORWALK CT 06851 TRANSPORTATION SERVICES 176968 EPSTEIN ENGINEERING PC 1441 BROADWAY SUITE 5020 NEW YORK NY 10018 ENGINEERING SERVICES 141810 2 123794 2056704 770408 148019 2950906 TUITION AND FEES 611110 19028594 19028594 STUDENT ACTIVITY SND LUNCH FEES 611110 631685 631685 SUMMER & AFTER SCHOOL PROGRAM INC 611110 65356 65356 19725635 6420 6420 1200 0 1200 1200 1200 47645 123794 74842 -27197 -27197 1750 0 1750 1750 6484 0 6484 6484 MISCELLANEOUS INCOME 900099 36777 36777 36777 22701975 19725635 0 25434 6758453 6758453 1056802 272509 646319 137974 202624 167843 30455 4326 8479584 7849947 541010 88627 343750 248802 90037 4911 1062759 755696 306878 185 836380 575833 250914 9633 263869 263869 108594 108594 426630 340867 85763 19633 19633 257127 210834 43939 2354 300855 299571 1284 217017 195315 21702 119454 119454 622044 622044 1544345 1389910 154435 246526 246526 INSTRUCTIONAL EXPENSES 793881 793881 LUNCH PROGRAM 582616 582616 0 0 REPAIRS AND MAINTENANCE 123771 111394 12377 RECRUITMENT EXPENSE 94141 94141 126823 94054 32769 24587678 21013505 3326163 248010 3370730 5821925 281697 281816 45000 113470 19741 195777 232848 35967498 27380562 9234972 8586936 195833 234100 0 1927267 13392479 17149633 356860 1710461 5305346 4585805 8647531 3673495 0 9335701 14943797 X 3792603 1858394 264175 347442 4056778 2205836 13392479 17149633 -1885703 34761 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 264175 38267 302442 327532 -23357 40000 264175 327532 67164 67164 327532 327532 8187 8187 327532 4327532 344 344 4000000 327532 0.00000 0.83474 0.16526 0 0 34620323 26843206 7777117 656765 537356 119409 690410 690410 8586936 MISCELLANEOUS RECEIVABLE 47168 ACCOUNTS RECEIVABLE - EMPLOYEE RETENTION CREDIT 1880099 1927267 X 15978283 34761 34761 15943522 6758453 6758453 22701975 17829225 0 17829225 6758453 6758453 24587678 PART V, LINE 4: A DONOR-RESTRICTED ENDOWMENT FROM WHICH THE INTEREST IS TO BE EXPENDED ON A SCHOLARSHIP. 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, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,758,453. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,758,453. 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, ANNUALLY IN A MAJOR NEW YORK CITY NEWSPAPER, AND IN ALL ADMISSIONS MATERIALS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED NYS APPORTIONMENT MANDATED SERVICES FROM NEW YORK STATE EDUCATION DEPARTMENT AND EMPLOYEE RETENTION CREDIT FROM THE INTERNAL REVENUE SERVICE. GALA 171439 123794 47645 11125 35000 28717 171439 123794 47645 11125 35000 28717 74842 -27197 1 FINANCIAL AID 163 6758453 PART I, LINE 2: ALL FAMILIES REQUESTING FINANCIAL AID MUST FILE FINANCIAL INFORMATION WITH SSS/NAIS, WHICH ANALYZES AND REPORTS ON THE INFORMATION. THE SCHOOL'S FINANCIAL AID COMMITTEE EVALUATES EACH REQUEST. X 0 0 X X X 0 0 0 0 0 0 0 0 0 FRANK J CARNABUCI III HEAD OF SCHOOL & EX-OFFICIO, THRU 4/30/23 500912 0 0 0 2472 0 21900 0 18196 0 543480 0 0 0 JANINE HOPLEY KARBON ASSOCIATE HEAD OF SCHOOL 267767 0 0 0 858 0 13954 0 14759 0 297338 0 0 0 RICHARD PAN IT DIRECTOR 195078 0 0 0 368 0 11270 0 41351 0 248067 0 0 0 DENNIS TORMEY CFO, THRU 11/30/22 194133 0 0 0 1524 0 9419 0 671 0 205747 0 0 0 CURTIS MARCH US DIRECTOR 165216 0 0 0 1905 0 8205 0 17448 0 192774 0 0 0 KEVIE MICHAEL LS DIRECTOR, THRU 12/31/22 162155 0 0 0 2884 0 8623 0 18435 0 192097 0 0 0 ALMA DIAZ ASSISTANT DIRECTOR OF THE BUSINESS OFFICE 165463 0 0 0 0 0 8188 0 16519 0 190170 0 0 0 MOMOHO TAKAO COLLEGE COUNSELING DIRECTOR 162148 0 0 0 120 0 8119 0 14243 0 184630 0 0 0 BENJAMIN DINARDO UPPER SCHOOL DIRECTOR 156059 0 0 0 240 0 7292 0 15036 0 178627 0 0 0 WILLIAM KUHN HEAD OF SCHOOL AS OF DEC. 2022 145042 0 0 0 20 0 4754 0 187 0 150003 0 0 0 PART I, LINE 1A FRANK CARNABUCI, HEAD OF SCHOOL RECEIVED TRANSPORTATION FEES IN THE AMOUNT OF $25,718. THE AMOUNT WAS TAXABLE AND INCLUDED IN HIS 2022 FORM W-2. 347281 FINANCIAL AID DISCOUNTED TUITION CHRISTINE TORMEY HAS A FAMILY RELATIONSHIP WITH DENNIS TORMEY, CFO 107545 EMPLOYMENT 0 DANIELLE TORMEY LAMBERT HAS A FAMILY RELATIONSHIP WITH DENNIS TORMEY, CFO 95079 EMPLOYMENT 0 X 1 148019 AVG SELLING PRICE 0 0 0 0 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, 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 INFORM 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 CIRCUMSTANCES, THE BOARD DETERMINES THAT THE PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT WILL, WITH THE ADVICE OF COUNSEL, TAKE WHATEVER ACTION IS DEEMED APPROPRIATE. THE SCHOOL REQULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A 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 TO THE HEAD OF SCHOOL. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY 2023. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS FORM 1023, 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 FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHTOF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.