2025-10-13T17:18:24-04:00 2024-06-30 141604297 RBT CPAS LLP 2678 SOUTH RD STE 101 POUGHKEEPSIE NY 126015254 990 2023-07-01 141803878 MIZZENTOP DAY SCHOOL MIZZ 8458557338 64 EAST MAIN STREET PAWLING NY 12564 KARIN SHULTZ HEAD OF SCHOOL 8458557338 2025-10-09 true ELISSA N CASA CPA P01698036 8454855510 2025-10-09 2023 2025-03-06 01:10:19Z X KARIN SHULTZ 64 EAST MAIN STREET PAWLING NY 12564 4321754 false X WWW.MIZZENTOPDAYSCHOOL.ORG X 1998 NY PROVIDE A STIMULATING AND INNOVATIVE EDUCATIONAL PROGRAM DEDICATED TO BUILDING A SUPPORTIVE COMMUNITY THROUGH LIVING VALUES AND INSTILLING A LOVE OF LEARNING IN OUR STUDENTS. 14 14 64 3 0 295683 370173 3432003 3550937 18570 71499 665714 273034 4411970 4265643 593546 649423 0 2120771 2333034 0 72087 722129 1059391 3436446 4041848 975524 223795 6101919 6408252 4272251 4359514 1829668 2048738 PROVIDE A STIMULATING AND INNOVATIVE EDUCATIONAL PROGRAM DEDICATED TO BUILDING A SUPPORTIVE COMMUNITY THROUGH LIVING VALUES AND INSTILLING A LOVE OF LEARNING IN OUR STUDENTS. false false 3184621 649423 3550937 COMMUNITY DAY SCHOOL WITH CURRENT ENROLLMENT OF PRE-K THROUGH EIGHTH GRADE. EMPHASIS IS PLACED ON STRONG ACADEMIC AND DEVELOPMENTALLY APPROPRIATE PROGRAMS FOSTERING INDIVIDUAL GROWTH ACHIEVED THROUGH SMALL CLASS SIZE AND HANDS-ON PROJECTS. 3184621 true true false false false false false false false true true false false false true true false true true false false false false false true false false false true true false false false false true false false false true false false false false true true false false false true 4 0 true 64 true false false false false false true true false false false false false false X 14 14 false false true false false false false true true false false true true true true true true true true false X X KARIN SHULTZ 8458557338 64 EAST MAIN STREET PAWLING NY 12564 CAROLYN CATALANO CHAIRPERSON 2.00 X X 0 0 0 WALTER SHEP GERRISH VICE-CHAIRPE 2.00 X X 0 0 0 MARK YATES SECRETARY 2.00 X X 0 0 0 JOHN LAW TRUSTEE 2.00 X 0 0 0 GEORGE APAP TRUSTEE 2.00 X 0 0 0 JOHN PAUL BURLINGTON TRUSTEE 2.00 X 0 0 0 BRIAN BRIGGS TRUSTEE 2.00 X 0 0 0 CHARLIE DANIELS III TRUSTEE 2.00 X 0 0 0 ADAM FRANK TRUSTEE 2.00 X 0 0 0 KATY FRITTS TRUSTEE 2.00 X 0 0 0 SHERI HARRISON TRUSTEE 2.00 X 0 0 0 PAUL IMBIMBO TRUSTEE 2.00 X 0 0 0 JEFFREY MOTTA TRUSTEE 2.00 X 0 0 0 LEO WHITE TRUSTEE 2.00 X 0 0 0 KARIN SHULTZ HEAD OF SCHO 40.00 X X 172963 0 32495 BILL DEBONIS RESIGNED 10/ 2.00 X 0 0 0 172963 32495 2 false true false 6595 68192 295386 28923 370173 TUITION AND FEES 3391368 3391368 CAFETERIA 93032 93032 BEFORE & AFTERSCHOOL PROGRAM 66537 66537 3550937 71387 71387 142183 142183 142183 142183 112 112 112 112 60638 68192 56111 4527 4527 REIMBURSEMENTS 93738 93738 MISCELLANEOUS INCOME 32586 32586 126324 4265643 3819444 76026 649423 649423 203623 155466 43718 4439 1870447 1428086 401585 40776 41423 31626 8894 903 35800 27334 7686 780 181741 138759 39020 3962 36606 36606 77875 72488 4891 496 10563 10563 81198 19165 58019 4014 265161 225387 39774 163734 106427 57307 128589 105443 6429 16717 27538 27538 EDUC SUPPLIES/STUDENT SER 138034 124231 13803 FOOD SERVICE 43839 43839 PARENT ASSOCIATION 25786 25786 BAD DEBT EXPENSE 22934 22934 37534 15460 22074 4041848 3184621 785140 72087 465900 334332 1369254 1860761 602045 316389 10140 8924 4339931 452085 3654580 3887846 6101919 6408252 239180 413468 942002 888318 3081886 3048545 9183 9183 4272251 4359514 X 1718817 1856400 110851 192338 1829668 2048738 6101919 6408252 223795 -4725 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19251 19251 19251 19251 19251 19251 19251 19251 19222 29 19251 1.00000 false true true 3482085 104165 3377920 279885 28645 251240 213316 71394 141922 364645 247881 116764 3887846 SECURITY DEPOSITS PAYABLE 9183 9183 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE INCOME GENERATED BY THE ENDOWMENT FUND IS RESTRICTED FOR THE PURCHASE OF EQUIPMENT, SOFTWARE, AND SUPPLIES TO SUPPORT THE IN-SCHOOL EXTRAORDINARY NEEDS OF CHILDREN WHO ARE IDENTIFIED WITH LEARNING DISABILITIES. THE INCOME CAN ALSO BE USED FOR PROFESSIONAL DEVELOPMENT OF FACULTY TO ENHANCE THEIR TEACHING SKILLS OF CHILDREN WITH SPECIAL NEEDS. SCHEDULE D, PAGE 3, PART X THE SCHOOL FILES AN ANNUAL FORM 990 AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE SCHOOL. THE SCHOOL HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE SCHOOL ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE SCHOOLS TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2021. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 POLICY IS PUBLISHED IN ADVERTISING FOR EMPLOYMENT IN THE POUGHKEEPSIE JOURNAL AND OTHER LOCAL PUBLICATIONS. THE POLICY IS ALSO PRINTED IN THE EMPLOYEE HANDBOOK AND IS PART OF THE SCHOOL'S MISSION STATEMENT IN THE STUDENT/PARENT HANDBOOK. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES A SUBSIDY FROM NEW YORK STATE MANDATED SERVICES FOR ATTENDANCE TAKING, A SUBSIDY FROM PAWLING SCHOOL DISTRICT FOR A SCHOOL NURSE, AND REBATES FOR LIBRARY EXPENSES AND SCHOOL EDUCATIONAL SOFTWARE. TEXTBOOKS ARE ORDERED THROUGH THE NEW YORK STATE SCHOOL DISTRICTS THAT STUDENTS RESIDE IN. ANNUAL DINNER & 121528 68192 53336 21958 17160 16993 RAFFLE 7302 7302 128830 68192 60638 21958 17160 16993 56111 4527 false FINANCIAL AID 64 649423 FMV false false false false false false false false false KARIN SHULTZ HEAD OF SCHOOL 152863 20100 4626 27869 205458 59750 NEED-BASED AID EDUCATION X 1 6965 FMV X AUCTION ITEMS 32 21958 FMV false false false FORM 990, PAGE 1, ITEM B THE 2023 FORM 990 AND FORM 990-T ARE BEING AMENDED DUE TO A CHANGE IN THE CLASSIFICATION OF RENTAL INCOME RECEIVED BY THE ORGANIZATION. THE SQUARE FOOTAGE OF THE PORTION OF THE PROPERTY THAT IS RENTED IS LESS THAN 15% OF THE TOTAL SQUARE FOOTAGE OF THE PROPERTY OWNED BY THE ORGANIZATION. AS SUCH, SUBSTANTIALLY ALL OF THE PROPERTY IS CONSIDERED USED FOR THE ORGANIZATION'S EXEMPT PURPOSE AND AS A RESULT, THE PROPERTY IS EXCLUDED FROM BEING TREATED AS DEBT-FINANCED. THE FORM 990 AND FORM 990-T HAVE BEEN AMENDED TO REPORT NO UNRELATED BUSINESS REVENUE AND NO NET UNRELATED BUSINESS TAXABLE INCOME FOR THE YEAR ENDED JUNE 30, 2024. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PROVIDE ASSISTANCE WITH LUNCHROOM NEEDS AND TEACHING SERVICES. FORM 990, PAGE 6, PART VI THE HEAD OF SCHOOL AND THE FOUNDER OF THE SCHOOL SHALL BE EX-OFFICIO MEMBERS WITHOUT VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATION'S BY-LAWS HAVE BEEN AMENDED TO REMOVE THE ROLE OF TREASURER AS AN OFFICER POSITION ON THE BOARD OF DIRECTORS. THE FINANCE COMMITTEE OVERSEES ALL FINANCIAL TRANSACTIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE HEAD OF SCHOOL AND THE TRUSTEES OF THE BOARD BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C EACH TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS IS REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDED IF A CONFLICT OF INTEREST EXISTS. THE BOARD IS RESPONSIBLE FOR CONDUCTING PERIODIC REVIEWS TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX. THE ORGANIZATION MAY ALSO UTILIZE OUTSIDE EXPERTS FOR PERIODIC REVIEWS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD HAS THE RESPONSIBILITY OF REVIEWING AND APPROVING THE ANNUAL BUDGET WHICH INCLUDES THE COMPENSATION OF KEY EMPLOYEES. THE BYLAWS STATE THAT NO TRUSTEE SHALL RECEIVE COMPENSATION FOR THEIR DUTIES AS TRUSTEE. IN DETERMINING EXECUTIVE COMPENSATION FOR THE HEAD OF SCHOOL, INDEPENDENT CONSULTANT EXPERTISE IS SOLICITED DURING THE HIRING PROCESS AND/OR RECONTRACTING PROCESS. AS A SCHOOL MEMBER OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, COMPARABILITY DATA IS GENERATED AND REVIEWED TAKING INTO ACCOUNT WORK EXPERIENCE OF THE STATED INDIVIDUAL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD HAS THE RESPONSIBILITY OF REVIEWING AND APPROVING THE ANNUAL BUDGET WHICH INCLUDES THE COMPENSATION OF KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S 990 IS MADE AVAILABLE TO THE PUBLIC VIA THE GUIDESTAR WEBSITE. THE 990 IS ALSO MADE AVAILABLE UPON SPECIFIC REQUEST BY THE PUBLIC. MIZZENTOP DAY SCHOOL ENDOWMENT FUND 64 EAST MAIN STREET PAWLING NY 12564 874239485 SUPPORT DE 501C3 12A MIZZENTOP true false false false false false false false false false false false false false false false false false false false