2024-05-14T18:22:06-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-07-01 133764868 GILLEN BREWER SCHOOL GILL 2128313667 410 EAST 92ND STREET NEW YORK NY 10128 REBECCA A SKINNER HEAD OF SCHOOL 2128313667 2024-05-14 1 REBECCA SKINNER 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z REBECCA A SKINNER 410 EAST 92ND STREET NEW YORK NY 10128 15400925 0 X WWW.GILLENBREWER.COM X 1993 NY TO EDUCATE AND SUPPORT ITS STUDENTS TO BECOME CONFIDENT, INDEPENDENT, AND ENGAGED LEARNERS. 12 11 74 24 0 0 2730542 2829683 7150280 5918855 30766 73802 -47401 20591 9864187 8842931 0 0 0 0 6503595 6656310 0 16250 380313 3072689 2283037 9576284 8955597 287903 -112666 25600111 31143016 1780819 6920697 23819292 24222319 X GILLEN BREWER'S MISSION IS TO EDUCATE AND SUPPORT ITS STUDENTS TO BECOME CONFIDENT, INDEPENDENT, AND ENGAGED LEARNERS. THE SCHOOL PROVIDES EDUCATIONAL AND SUPPORT SERVICES OVER A 12-MONTH PROGRAM TO A DIVERSE GROUP OF CHILDREN FROM ALL SOCIOECONOMIC BACKGROUNDS AS WELL AS TO THEIR PARENTS AND FAMILIES. THE STUDENTS HAVE A WIDE VARIETY OF LANGUAGE, DEVELOPMENTAL, EMOTIONAL, AND LEARNING AND HEALTH RELATED DISABILITIES. THE SCHOOL SPECIALIZES IN EDUCATING CHILDREN WITH CHALLENGING, AND OFTEN MULTIPLE DISABILITIES INCLUDING LANGUAGE BASED AND NON-VERBAL LEARNING DISABILITIES. 0 0 6099627 0 5918855 THE GILLEN BREWER SCHOOL DEVELOPS AND PROVIDES VARIOUS SPECIAL EDUCATION SERVICES TO ENROLLED STUDENTS WITH MODERATE TO SEVERE LEARNING AND OTHER DISABILITIES. THERE WERE 57 STUDENTS IN THE SCHOOL FOR A FULL YEAR 12 MONTH PROGRAM. 6099627 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 22 0 74 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ALEXANDER ASNES 2128313667 410 EAST 92ND STREET NEW YORK NY 10128 KATHRYN TYREE CHAIR 2.00 0.10 X X 0 0 0 HENRY B SCHACHT CHAIRMAN EMERITUS 2.00 0.10 X X 0 0 0 IN SEON HWANG VICE CHAIR 2.00 0.10 X X 0 0 0 MICHAEL DOLCE TREASURER 2.00 0.10 X X 0 0 0 LAURA BILICIC SECRETARY 2.00 0.10 X X 0 0 0 MARY FLIEGER TRUSTEE 2.00 0.10 X 0 0 0 BRIGID HUTCHINSON TRUSTEE 2.00 0.10 X 0 0 0 LAWRENCE W LEIGHTON TRUSTEE 2.00 0.10 X 0 0 0 MILT SLEETER TRUSTEE 2.00 0.10 X 0 0 0 JOHN L VOGELSTEIN TRUSTEE 2.00 0.10 X 0 0 0 VINCENT RUDAN TRUSTEE 2.00 0.00 X 0 0 0 THOMAS WELLING JR TRUSTEE 2.00 0.00 X 0 0 0 REBECCA SKINNER HEAD OF SCHOOL 40.00 0.10 X 362217 0 77809 ROBERT MUELLER INTERIM CFO, THRU 12/2022 40.00 0.10 X 355413 0 11292 ALEXANDER ASNES CFO, EFF. 8/2022 40.00 0.10 X 70529 0 6021 KATHERINE HORT CLEMENT SCHOOL COUNSEL 40.00 0.00 X 153478 0 37169 HOLLY THOMAS ASSISTANT HEAD OF SCHOOL 40.00 0.00 X 167275 0 21786 KARA MARKS PROGRAM DIRECTOR, EARLY CHILDHOOD 40.00 0.00 X 146304 0 19763 TIMOTHY TOAL HUMAN RESOURCES DIRECTOR 40.00 0.00 X 119529 0 43183 MONICA FISHMAN PROGRAM DIRECTOR, ELEMENTARY 40.00 0.00 X 121828 0 40912 JANE ENRIGHT SPEECH-LANGUAGE PATHOLOGY, DEPT. HEAD 40.00 0.00 X 121417 0 31991 PAUL DENTRONE DIRECTOR OF FACILITIES AND TECHNOLOGY 40.00 0.00 X 126455 0 18854 DONNA KENNEDY FORMER HEAD OF SCHOOL 0.00 0.00 X 200000 0 20195 1944445 0 328975 17 1 1 0 CARNEY SANDOE ASSOCIATES INC 5070 NORTH HIGHWAY A1A SUITE 260 VERO BEACH FL 32963 RECRUITMENT SERVICES 125885 1 669781 359390 1800512 197320 2829683 TUITION FEES 611110 5918855 5918855 5918855 58671 58671 34387 0 34387 34387 34387 6421118 6405987 15131 15131 15131 113304 669781 152007 -38703 -38703 8750 0 8750 8750 1555 0 1555 1555 REFUNDS 900099 14602 14602 14602 8842931 5918855 0 94393 1222397 465473 622481 134443 4243824 3239390 893495 110939 142585 109379 29872 3334 638290 452551 160689 25050 409214 278800 112526 17888 68612 68612 66961 66961 16250 16250 38264 38264 189310 121468 66098 1744 88871 88871 207472 166016 18984 22472 18474 8146 8699 1629 230715 196061 24098 10556 24789 13606 10263 920 175084 87542 87542 801141 708972 65465 26704 70779 8595 61567 617 REPAIRS & MAINTENANCE 124171 105520 12970 5681 BAD DEBT EXPENSE 103809 103809 PROFESSIONAL DEVELOPMEN 56185 30837 23262 2086 CLASSROOM SUPPLIES AND 18400 18400 8955597 6099627 2475657 380313 9675205 1735160 963539 1178332 482013 243800 2093230 1618589 62983 28496 22606901 7725325 2525508 14881576 2128084 2831336 7669549 7751818 0 873909 25600111 31143016 384169 814993 1396650 1370789 0 4734915 1780819 6920697 X 21001529 24222319 2817763 0 23819292 24222319 25600111 31143016 X -112666 563238 -47545 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21392997 6709454 14683543 1213904 1015871 198033 14881576 LIMITED PARTNERSHIP 7751818 F 7751818 X 9786576 563238 451303 14913 1029454 8757122 38264 47545 85809 8842931 9383549 451303 14913 466216 8917333 38264 38264 8955597 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: SPECIAL EVENTS EXPENSES NETTED AGAINST REVENUE 14,913. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF EQUIPMENT 47,545. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES NETTED AGAINST REVENUE 14,913. 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 DOES NOT ACTIVELY SOLICIT STUDENTS THROUGH THE MEDIA. HOWEVER, IN PROSPECTIVE PARENT INTRODUCTORY TOURS AND INTERVIEWS AND IN ORIENTATIONS FOR NEW AND EXISTENT PARENTS, THE SCHOOL'S NONDISCRIMINATORY POLICY AS REGARDS TO RACE, GENDER, ECONOMIC STATUS, SEVERITY OF DISABILITY, ETC. IS EXPLAINED AND EMPHASIZED. THE POLICY ALSO APPEARS ON THE ORGANIZATION'S HOMEPAGE. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT PROVIDE FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED FUNDS FROM THE US TREASURY DEPARTMENT IN RELATION TO THE EMPLOYEE RETENTION TAX CREDIT. X X X X X 1 GRAHAM-PELTON ASSOCIATES INC 39 BEECHWOOD ROAD SUMMIT NJ 07901 FUNDRAISING COUNSEL AND COACHING SERVICES 0 776922 16250 760672 776922 16250 760672 NY GALA 783085 669781 113304 61803 90204 783085 669781 113304 61803 90204 152007 -38703 SCHEDULE G, PART I, LINE 2B, COLUMN (V) GRAHAM-PELTON CONSULTING SHALL BE PAID A SUM OF $39,000 FOR THE NINE-MONTH PERIOD. EACH PAYMENT IS DUE TO GRAHAM-PELTON CONSULTING ONE MONTH IN ADVANCE. IF ADDITIONAL DAYS OF SERVICE ARE REQUIRED, ADDITIONAL PER DIEM FEES WILL APPLY AT A RATE OF $3,250 PER DIEM. IF DAYS OF SERVICE ARE REQUIRED DURING THE WEEKENDS (FRIDAY EVENINGS, SATURDAYS, OR SUNDAYS), ADDITIONAL PER DIEM FEES WILL APPLY AT A RATE OF $3,250 PER DIEM PLUS 50%. GILLEN BREWER SCHOOL, INC. ALSO AGREES TO PAY ALL OUT-OF-POCKET EXPENSES INCURRED BY GRAHAM-PELTON CONSULTING. X X X X 1 0 0 0 0 0 0 1 0 REBECCA SKINNER HEAD OF SCHOOL 357037 0 5000 0 180 0 15500 0 62309 0 440026 0 0 0 ROBERT MUELLER INTERIM CFO, THRU 12/2022 348353 0 5000 0 2060 0 10480 0 812 0 366705 0 0 0 DONNA KENNEDY FORMER HEAD OF SCHOOL 0 0 0 0 200000 0 0 0 20195 0 220195 0 0 0 KATHERINE HORT CLEMENT SCHOOL COUNSEL 148298 0 5000 0 180 0 6586 0 30583 0 190647 0 0 0 HOLLY THOMAS ASSISTANT HEAD OF SCHOOL 161507 0 5000 0 768 0 6769 0 15017 0 189061 0 0 0 KARA MARKS PROGRAM DIRECTOR, EARLY CHILDHOOD 141200 0 5000 0 104 0 6048 0 13715 0 166067 0 0 0 MONICA FISHMAN PROGRAM DIRECTOR, ELEMENTARY 116732 0 5000 0 96 0 5400 0 35512 0 162740 0 0 0 TIMOTHY TOAL HUMAN RESOURCES DIRECTOR 113880 0 5000 0 649 0 5454 0 37729 0 162712 0 0 0 JANE ENRIGHT SPEECH-LANGUAGE PATHOLOGY, DEPT. HEAD 116293 0 5000 0 124 0 4957 0 27034 0 153408 0 0 0 PART I, LINE 4A DONNA KENNEDY, FORMER HEAD OF SCHOOL, RECEIVED A SEVERANCE PAYMENT OF $200,000 FROM THE ORGANIZATION AS REPORTED IN HER 2022 W-2. PART I, LINE 7 EMPLOYEES OF THE ORGANIZATION RECEIVED BOARD APPROVED BONUSES IN THEIR 2022 W-2S AS REPORTED IN PART II, COLUMN (B)(II). X 4 177545 AVG. SELLING PRICE X AUCTION ITEMS 19 19775 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 B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE CFO, CONTROLLER, HEAD OF SCHOOL, AND THE AUDIT COMMITTEE REVIEW THE FORM 990. IF THERE ARE ANY CHANGES, THEY ARE ADDRESSED AND A FINAL COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL RELATED PARTIES WHO ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. A RELATED PARTY INCLUDES: (1) ANY TRUSTEE, OFFICER OR KEY EMPLOYEE OF THE CORPORATION OR AN AFFILIATE; (2) A RELATIVE OF ANY TRUSTEE, OFFICER, OR KEY EMPLOYEE OF THE CORPORATION OR AN AFFILIATE OR (3) ANY ENTITY IN WHICH ANY INDIVIDUAL DESCRIBED IN CLAUSE (1) OR (2) OF THIS DEFINITION HAS A THIRTY-FIVE PERCENT OR GREATER OWNERSHIP OR BENEFICIAL INTEREST IN, EXCEPT THAT IN THE CASE OF A PARTNERSHIP OR PROFESSIONAL CORPORATION, IN WHICH ANY INDIVIDUAL DESCRIBED IN CLAUSE (1) OR (2) ABOVE HAS A DIRECT OR INDIRECT OWNERSHIP INTEREST IN EXCESS OF FIVE PERCENT. "CONFLICT OF INTEREST" MEANS ANY SITUATION, CIRCUMSTANCE OR STATE OF AFFAIRS IN WHICH AN INDIVIDUAL IS IN A POSITION TO APPROVE OR INFLUENCE THE POLICIES OR ACTIONS OF THE CORPORATION WHICH: (1) INVOLVES PERSONAL INTERESTS OR FINANCIAL INTERESTS OF THE INDIVIDUAL THAT MAY BE INCONSISTENT WITH, OR DIVERGENT FROM, THE INTERESTS OF THE CORPORATION; OR (2) COULD ULTIMATELY HARM OR BENEFIT FINANCIALLY: (A) THE INDIVIDUAL; (B) ANY RELATIVE OF THE INDIVIDUAL; OR (C) ANY ENTITY IN WHICH ANY INDIVIDUAL DESCRIBED IN CLAUSE (A) OR (B) OF THIS DEFINITION HAS A FIVE PERCENT OR GREATER OWNERSHIP OR BENEFICIAL INTEREST. A TRUSTEE, OFFICER OR KEY EMPLOYEE SHALL DISCLOSE A POTENTIAL CONFLICT OF INTEREST: (A) PRIOR TO VOTING ON OR OTHERWISE DISCHARGING HIS OR HER DUTIES WITH RESPECT TO ANY MATTER INVOLVING THE POTENTIAL CONFLICT OF INTEREST WHICH COMES BEFORE THE BOARD OR ANY COMMITTEE THEREOF; (B) PRIOR TO ENTERING INTO ANY CONTRACT OR TRANSACTION INVOLVING THE CORPORATION; (C) AS SOON AS POSSIBLE AFTER THE TRUSTEE, OFFICER OR KEY EMPLOYEE SHALL LEARN OF A CONFLICT OF INTEREST IN ANY OTHER CONTEXT. DISCLOSURE OF THE MATERIAL FACTS SURROUNDING THE TRUSTEE, OFFICER OR KEY EMPLOYEE'S CONFLICT OF INTEREST SHALL BE MADE TO THE CHAIRPERSON AND THE CHAIR OF THE AUDIT COMMITTEE. THE TRUSTEE, OFFICER OR KEY EMPLOYEE SHALL THEREAFTER REFRAIN FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS, RELATING TO THE MATTER THOUGH HE OR SHE MAY BE ASKED FOR INFORMATION ABOUT THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES AND APPROVES THE SALARIES OF THE ORGANIZATION'S OFFICERS. THE PROCESS INCLUDES A REVIEW OF COMPARABLE COMPENSATION OF SIMILAR SCHOOLS OBTAINED FROM INDUSTRY ORGANIZATIONS INCLUDING THE NEW YORK STATE ASSOCIATION OF INDEPENDENT SCHOOL (NYSAIS), NON PROFIT COORDINATING COMMITTEE OF NEW YORK (NPCC), INTERAGENCY COUNCIL OF DEVELOPMENTAL DISABILITIES AGENCIES (IAC), AND OTHER SIMILAR INDUSTRY SUPPORT ORGANIZATIONS. THIS INFORMATION IS AUGMENTED BY BOARD MEMBERS MAKING PERSONAL CONTACT WITH SEVERAL LOCAL SPECIAL NEEDS SCHOOLS TO DETERMINE THE DETAILS OF COMPENSATION PACKAGES FOR THEIR OFFICERS. THE FULL BOARD REVIEWS THE INFORMATION, DISCUSSES THE FINDINGS, AND DECIDES AND VOTES ON A COMPENSATION PACKAGE. THE RESULT OF THE DELIBERATIONS IS CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MINUTES. THE PROCESS WAS DONE DURING FISCAL YEAR 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF EQUIPMENT -47,545. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. COMMITTEE FOR THE ORGANIZATION OF THE GILLEN BREWER SCHOOL INC 410 E 92ND STREET NEW YORK NY 10128 133676916 EDUCATIONAL NY 501(C)(3) PF N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0