2024-05-09T22:47:15-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-07-01 060732917 THE WHITBY SCHOOL INCORPORATED WHIT 2036141804 969 LAKE AVENUE GREENWICH CT 06831 JOHN CREEDEN HEAD OF SCHOOL 2036141804 2024-05-09 1 JOHN CREEDEN XXX-XX-XXXX 1 MELISSA MODELSON P01603524 9143818900 2024-05-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN CREEDEN 969 LAKE AVENUE GREENWICH CT 06831 16939782 0 X WWW.WHITBYSCHOOL.ORG X 1958 CT THE SCHOOL OPERATES AN ACCREDITED COEDUCATIONAL DAY SCHOOL. 19 18 106 100 0 0 2259888 821031 11865730 13664722 13715 302900 55585 83022 14194918 14871675 838188 926357 0 0 8799123 10382308 0 0 662411 3477401 3672431 13114712 14981096 1080206 -109421 30776954 33751001 6642192 10497818 24134762 23253183 X WHITBY INSPIRES A PASSION FOR LEARNING AND EMPOWERS EACH CHILD TO TAKE RESPONSIBILITY AS AN OPEN-MINDED PRINCIPLED CITIZEN IN A GLOBAL COMMUNITY. 0 0 12016158 926357 13664722 WHITBY IS A CO-EDUCATIONAL INDEPENDENT FULL DAY SCHOOL FOR STUDENTS AGED 18 MONTHS THROUGH 8TH GRADE. THE SCHOOL'S ACADEMICALLY FORWARD AND CHALLENGING LEARNING ENVIRONMENT UNIQUELY READIES STUDENTS TO BECOME CURIOUS, CONFIDENT AND CRITICAL-THINKING GLOBAL CITIZENS. BY COMBINING THE MONTESSORI APPROACH AND INTERNATIONAL BACCALAUREATE (IB) PROGRAM, WHITBY ENDOWS EACH STUDENT WITH DISTINCT EDUCATIONAL ADVANTAGES. THE SCHOOL PROGRAM OFFERS A THOROUGH AND PROGRESSIVE CURRICULUM INCLUSIVE OF A DYNAMIC VISUAL AND PERFORMING ARTS PROGRAM AND AN EXTENSIVE CO-CURRICULAR PROGRAM INCLUSIVE OF ATHLETICS, ROBOTICS, AND MODEL UNITED NATIONS. THE SCHOOL INCORPORATES COMMUNITY SERVICE INTO THE CURRICULUM FOR ALL 7TH AND 8TH GRADE STUDENTS.IN THE FY23, WHITBY SERVED 325 STUDENTS, IN THE FOLLOWING GRADES:- 165 IN THE WHITBY MONTESSORI CHILDREN'S HOUSE- 81 IN THE LOWER SCHOOL- 79 IN THE MIDDLE SCHOOL 12016158 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 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 48 0 106 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 18 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X ELYSSA SIMINERIO DIRECTOR OF FINANCE 2036141804 969 LAKE AVENUE GREENWICH CT 06831 HANNAH GRANADE CHAIR 5.00 X X 0 0 0 ANDREW WIENER VICE CHAIR 0.60 X X 0 0 0 NATHAN DENNING SECRETARY 0.60 X X 0 0 0 TONY MECONIATES TREASURER 5.00 X X 0 0 0 CHRISTIAN ANTHONY TRUSTEE 0.60 X 0 0 0 MARY KATE DONATO TRUSTEE 0.60 X 0 0 0 ANDREA DOUGLAS MD TRUSTEE 0.60 X 0 0 0 JONATHAN DOWNS TRUSTEE 0.60 X 0 0 0 STEPHANIE FLANIGAN TRUSTEE 0.60 X 0 0 0 JENNIFER GARCIA-ALONSO TRUSTEE 0.60 X 0 0 0 LESLEY HATHWAY TRUSTEE 0.60 X 0 0 0 DEEPA JAVERI TRUSTEE 0.60 X 0 0 0 CARL JEAN-PIERRE TRUSTEE 0.60 X 0 0 0 SOENKE LEHMITZ TRUSTEE 0.60 X 0 0 0 SONIA MALLOY TRUSTEE 0.60 X 0 0 0 MICHAEL PAVIA TRUSTEE 0.60 X 0 0 0 KAHLIL RAHMAN TRUSTEE 0.60 X 0 0 0 LISA SHKLOVSKY TRUSTEE 0.60 X 0 0 0 EMILCE SONG TRUSTEE 0.60 X 0 0 0 JOHN CREEDEN HEAD OF SCHOOL 40.00 X 312034 0 266856 SIMONE BECKER ASSISTANT HEAD OF SCHOOL THRU JUNE 30, 2023 40.00 X 204471 0 155673 ELYSSA SIMINERIO DIRECTOR OF FINANCE 40.00 X 0 0 0 JOHN MCCORMICK DIRECTOR OF FINANCE THRU MAR 2023 40.00 X 86406 0 35233 KURTSON PUTNAM DIRECTOR OF ATHLETICS 40.00 X 148284 0 51658 THOMAS COLEMAN DIRECTOR OF FACILITIES 40.00 X 116806 0 51908 QUENTIN BALL DIR. OF INST. DEVELOPMENT 40.00 X 112438 0 4859 MARGARET REILLY DIR. OF MARKETING AND COMM. 40.00 X 105508 0 31109 MALINA MARSHAL TEACHER 40.00 X 102890 0 38492 1188837 0 635788 7 0 1 0 CARNEY SANDOE & ASSOCIATES INC 5070 HIGHWAY AIA SUITE 260 VERO BEACH FL 32963 EDUCATIONAL CONSULTING 121026 DE NAPOLI & SONS 65 HIGH RIDGE ROAD PMB 459 STAMFORD CT 06905 CONSTRUCTION SERVICES 116639 FACILITIES MAINTENANCE CORP PO BOX 3689 POUGHKEEPSIE NY 12603 MAINTENANCE SERVICES 108735 3 367838 453193 128038 821031 TUITION AND FEES 611110 12546341 12546341 AUXILIARY ACTIVITIES 611110 902861 902861 APPLICATION FEES 611110 110395 110395 PARENTS ASSOCIATION 611110 105125 105125 13664722 189871 189871 25750 26265 -515 -515 -515 2000000 1886971 113029 113029 113029 148078 367838 154871 -6793 -6793 OTHER INCOME 900099 82935 82935 REIMBURSEMENT 900099 7395 7395 90330 14871675 13664722 0 385922 926357 926357 843210 674568 134913 33729 7244416 5795535 1159105 289776 196231 156985 31397 7849 1577516 1262012 252403 63101 520935 416748 83350 20837 91670 73336 14667 3667 63523 50818 10164 2541 89323 71458 14292 3573 409471 327578 65515 16378 108933 108933 130555 78061 48561 3933 243086 198208 35902 8976 614173 491338 98268 24567 102788 82231 16446 4111 99804 99804 62594 50076 10015 2503 1006729 805383 161077 40269 160814 128651 25730 6433 INSTRUCTIONAL RELATED E 266227 266227 PROFESSIONAL DEVELOP. 55217 44408 10809 ADMISSIONS 53563 53563 COMMENCEMENT 30748 6500 19399 4849 83213 747 56951 25515 14981096 12016158 2302527 662411 1981304 5476548 1675159 3471074 1167620 270087 157843 161179 152602 42303 37221317 15538122 21247037 21683195 3980419 2187046 414970 459569 30776954 33751001 641640 1062792 4510971 8084575 1489581 1305563 0 44888 6642192 10497818 X 22129700 21936863 2005062 1316320 24134762 23253183 30776954 33751001 X -109421 40842 -813000 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 585630 1489863 111552 2187045 622360 -36730 585630 597360 25000 517 517 622360 572360 25000 20065 20065 597360 547360 25000 13797 13797 572360 0.85260 0.14740 0 0 1609486 1609486 32968155 13217115 19751040 1092615 1040458 52157 1551061 1280549 270512 21683195 LEASE LIABILITY - OPERATING LEASE 44888 44888 X 13452896 40842 26265 67107 13385789 1485886 1485886 14871675 13521475 26265 26265 13495210 1485886 1485886 14981096 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR FACULTY SALARIES, PROFESSIONAL DEVELOPMENT AND STUDENT SCHOLARSHIPS. 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 2D - OTHER ADJUSTMENTS: RECLASSED RENTAL EXPENSES FROM PART IX 26,265. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION REPORTED IN PART IX 1,386,082. PARENTS ASSOCIATION EVENTS REPORTED IN PART IX 99,804. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSED RENTAL EXPENSES FROM PART IX 26,265. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION REPORTED IN PART IX 1,386,082. PARENTS ASSOCIATION EVENTS REPORTED IN PART IX 99,804. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A COPY OF THE NON-DISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S HOMEPAGE. SPRING BENEFIT 515916 367838 148078 70949 12595 71327 515916 367838 148078 70949 12595 71327 154871 -6793 1 SCHOLARSHIPS AND FINANCIAL AID 49 926357 PART I, LINE 2: FINANCIAL AID IS EVALUATED AND AWARDED BY A FINANCIAL AID COMMITTEE. THE FINANCIAL AID BUDGET IS 10% OF THE TOTAL TUITION BUDGET. FAMILIES WHO WISH TO BE CONSIDERED FOR FINANCIAL ASSISTANCE MUST COMPLETE THE FINANCIAL AID FOR SCHOOL TUITION (FAST) APPLICATION. THE CRITERIA USED TO DETERMINE FINANCIAL AID RECIPIENTS ARE BASED UPON THE ABILITY OF AN ADMITTED STUDENT AND HIS/HER FAMILY'S ABILITY TO PAY THE FULL TUITION AND FEES TO ATTEND WHITBY. AWARDS ARE BASED ON NEED AND AVAILABILITY OF FUNDS. FINANCIAL AID AWARDS ARE CREDITED TO THE STUDENT'S ACCOUNT AT THE BEGINNING OF THE BILLING CYCLE OF AN ACADEMIC YEAR. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 JOHN CREEDEN HEAD OF SCHOOL 251471 0 50000 0 10563 0 134250 0 132606 0 578890 0 0 0 SIMONE BECKER ASSISTANT HEAD OF SCHOOL THRU JUNE 30, 2023 204471 0 0 0 0 0 120293 0 35380 0 360144 0 0 0 KURTSON PUTNAM DIRECTOR OF ATHLETICS 148284 0 0 0 0 0 6950 0 44708 0 199942 0 0 0 THOMAS COLEMAN DIRECTOR OF FACILITIES 116806 0 0 0 0 0 5153 0 46755 0 168714 0 0 0 PART I, LINE 1A JOHN CREEDEN, HEAD OF SCHOOL RECEIVED A HOUSING ALLOWANCE. IT IS NON-TAXABLE TO THE INDIVIDUAL AND REPORTED IN PART II, COLUMN (D) AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE SCHOOL PURSUANT TO IRC SECTION 119. THE SCHOOL WILL ALSO PROVIDE THE HEAD OF SCHOOL'S RESIDENCE WITH GENERAL MAINTENANCE, INCLUDING ANY MAJOR REPAIRS, SNOW REMOVAL, UTILITIES, AND OTHER SIMILAR EXPENDITURES. PART I, LINE 7 THE SCHOOL MAINTAINS AN INCENTIVE PLAN THAT INCLUDES A PROVISION ALLOWING FOR AN ANNUAL DISCRETIONARY BONUS IF SPECIFIC CRITERIA ARE MET OR PERFORMANCE THRESHOLDS ARE ACHIEVED. 30975 FINANCIAL AID DISCOUNTED TUITION X 6 16295 MARKET PRICE X 2 61520 AVG. SELLING PRICE X GIFT CARDS 59 43713 COST X MERCHANDISE 6 6510 COST 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 A, LINE 4 THE BOARD OF DIRECTORS AMENDED THE BY-LAWS IN JUNE 2023. THE CHANGES TO THE BY-LAWS INCLUDE GRANTING THE FINANCE COMMITTEE RESPONSIBILITY FOR MAINTAINING THE SCHOOL'S FINANCIAL ACCOUNTS. REVISIONS WERE ALSO MADE TO THE SCHOOL'S INVESTMENT POLICY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED JOINTLY BY THE DIRECTOR OF FINANCE, OPERATIONS AND HUMAN RESOURCES AND TAX COUNSEL FOR ACCURACY AND COMPLETENESS. THEN A COPY OF THE FORM 990 IS GIVEN TO THE FINANCE COMMITTEE AND DISCUSSED AT A MEETING. COMMENTS FROM THE REVIEWERS ARE GATHERED AND EDITS ARE ADDRESSED. A PUBLIC COPY OF THE FORM 990 IS THEN PROVIDED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD FOR REVIEW PRIOR TO A BOARD MEETING WHERE THE DRAFT IS FURTHER DISCUSSED. BOARD MEMBERS APPROVE THE PUBLIC FORM 990 FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH PERSON SERVING AS A TRUSTEE, KEY EMPLOYEE, OR OFFICER OF THE WHITBY SCHOOL IS REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM AT THE FIRST BOARD MEETING OF THE FISCAL YEAR AND AGREE TO COMPLY WITH IT. THE GOVERNANCE COMMITTEE REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AND MAKES RECOMMENDATIONS TO THE BOARD IF ANY CONFLICTS ARISE FOR FURTHER DISCUSSION AND ACTION. IF AT ANY TIME THE GOVERNANCE COMMITTEE DETERMINES THAT AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST EXISTS, THE GOVERNANCE COMMITTEE IS TO TAKE THE STEPS IT DEEMS NECESSARY TO PROTECT THE INTERESTS OF THE SCHOOL. IF AN INTERESTED PERSON BELIEVES THAT HE OR SHE HAS A CONFLICT OF INTEREST, SUCH PERSON MUST RECUSE HIMSELF OR HERSELF FROM ALL FURTHER DISCUSSIONS WITH RESPECT TO THE MATTER GIVING RISE TO THE CONFLICT OF INTEREST AND WILL NOT VOTE ON ANY MATTERS WITH RESPECT THERETO. FORM 990, PART VI, SECTION B, LINE 15 WHEN A CONTRACT FOR AN EXECUTIVE OFFICIAL AT WHITBY IS CREATED, THE CONTRACT IS CREATED USING INPUT FROM COMPARABLE POSITIONS AT OTHER SCHOOLS. THE BOARD ALSO UTILIZES, FORM 990 FILING FROM OTHER SCHOOLS AND THE FAIRCHESTER SURVEY OF HOS COMPENSATION AND ADJUSTS COMPARISON DATA BASED ON GEOGRAPHY AND STUDENT BODY SIZE. FURTHER, PER THE SCHOOL'S BYLAWS, THE HEAD OF SCHOOL SUPPORT AND EVALUATION COMMITTEE OF THE BOARD REVIEWS THE PERFORMANCE OF THE HEAD OF THE SCHOOL ON A PERIODIC BASIS, NO LESS OFTEN THAN ANNUALLY OR SUCH SHORTER TIME PERIOD AS MAY BE PRESCRIBED IN THE EMPLOYMENT AGREEMENT BETWEEN THE HEAD OF THE SCHOOL AND THE SCHOOL. TERMS OF EMPLOYMENT AND COMPENSATION ARE SUBJECT TO THE APPROVAL OF THE BOARD. THIS INFORMATION IS DOCUMENTED IN BOARD MINUTES. OTHER KEY EMPLOYEE EMPLOYMENT AGREEMENTS AND COMPENSATION IS DETERMINED BY THE HEAD OF SCHOOL UTILIZING COMPARABLE MARKET INFORMATION, OTHER SCHOOLS 990 INFORMATION AND THE FAIRCHESTER ANNUAL SURVEY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990, AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: ALLOWANCE RELATED TO UNCOLLECTIBLE CAPITAL CAMPAIGN CONTRIBUTIONS -813,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.