2025-11-13T13:10:05-06:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-07-01 060732917 THE WHITBY SCHOOL INCORPORATED WHIT 2038698464 969 LAKE AVENUE GREENWICH CT 06831 JAY BRIAR HEAD OF SCHOOL 2038698464 2025-11-13 1 1 MELISSA MODELSON P01603524 9143818900 2025-11-13 2024 2025-03-06 01:10:19Z JAY BRIAR 969 LAKE AVENUE GREENWICH CT 06831 18539275 0 X WWW.WHITBYSCHOOL.ORG X 1958 CT THE SCHOOL OPERATES AN ACCREDITED COEDUCATIONAL DAY SCHOOL. 22 21 132 100 0 0 1153255 1147666 15003449 16514779 533669 604220 7445 28189 16697818 18294854 867787 1222133 0 0 11211436 11901370 0 0 779464 4051789 4107401 16131012 17230904 566806 1063950 33716667 35249563 10176297 10579329 23540370 24670234 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 13997697 1222133 16514779 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 FY25, WHITBY SERVED 337 STUDENTS, IN THE FOLLOWING GRADES:- 176 IN THE WHITBY MONTESSORI CHILDREN'S HOUSE- 81 IN THE LOWER SCHOOL- 80 IN THE MIDDLE SCHOOL 13997697 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 91 0 132 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 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 OPERATIONS AND HR 2033023946 969 LAKE AVENUE GREENWICH CT 06831 HANNAH GRANADE CHAIR 5.00 X X 0 0 0 SOENKE LEHMITZ VICE CHAIR 1.00 X X 0 0 0 JULIE RUBENSTEIN SECRETARY 1.00 X X 0 0 0 TONY MECONIATES TREASURER 5.00 X X 0 0 0 JASON ABBRUZZESE TRUSTEE 1.00 X 0 0 0 CHRISTIAN ANTHONY TRUSTEE 1.00 X 0 0 0 MATTIS BACKX TRUSTEE 1.00 X 0 0 0 NATHAN DENNING TRUSTEE 1.00 X 0 0 0 CHRIS DOHENY TRUSTEE 1.00 X 0 0 0 MARY KATE DONATO TRUSTEE 1.00 X 0 0 0 ANDREA DOUGLAS MD TRUSTEE 1.00 X 0 0 0 JONATHAN DOWNS TRUSTEE 1.00 X 0 0 0 STEFFEN DOYLE TRUSTEE 1.00 X 0 0 0 JENNIFER GARCIA-ALONSO TRUSTEE 1.00 X 0 0 0 LESLEY HATHAWAY TRUSTEE 1.00 X 0 0 0 ANDREA HJELTE TRUSTEE 1.00 X 0 0 0 ANIA JANIS TRUSTEE 1.00 X 0 0 0 DEEPA JAVERI TRUSTEE 1.00 X 0 0 0 CARL JEAN-PIERRE TRUSTEE 1.00 X 0 0 0 MICHAEL PAVIA TRUSTEE 1.00 X 0 0 0 KAHLIL RAHMAN TRUSTEE 1.00 X 0 0 0 YI ZHOU TRUSTEE 1.00 X 0 0 0 JAY BRIAR HEAD OF SCHOOL 40.00 X 247994 0 113657 ELYSSA SIMINERIO DIRECTOR OF FINANCE, OPERATIONS AND HR 40.00 X 181079 0 44329 SHELLEY H GOUGENHEIM DIRECTOR OF TECHNOLOGY 40.00 X 163400 0 8447 KURTSON PUTNAM DIRECTOR OF ATHLETICS 40.00 X 161228 0 58726 LOREN DENICOLA HEAD OF WMCH 40.00 X 152867 0 47169 KELLY A VAHEY-MURPHY DIRECTOR OF DEVELOPMENT 40.00 X 128608 0 2463 LAURA MCDERMOTT HEAD OF THE LS 40.00 X 130358 0 5263 THOMAS COLEMAN DIRECTOR OF FACILITIES 40.00 X 122416 0 55420 JOHN CREEDEN FORMER HEAD OF SCHOOL 0.00 X 329941 0 70028 SIMONE BECKER FORMER ASSISTANT HEAD OF SCHOOL 0.00 X 109502 0 0 1727393 0 405502 15 1 1 0 WERNERT CONSTRUCTION MANAGEMENT LLC 76 VALLEY ROAD COST COB CT 06807 CONSTRUCTION SERVICES 634228 WHIZKIDZ TUTORING 11 DUNHAM PLACE IRVINGTON NY 10533 TUTORING SERVICES 174552 ARUNIE DIAS 56/4A 1ST CROSS STREET PAGODA ROAD NUGEGODA CE FINANCIAL CONSULTING 120690 CARNEY SANDOE & ASSOCIATES INC 5070 HIGHWAY AIA SUITE 260 VERO BEACH FL 32963 EDUCATIONAL CONSULTING 109397 IMPERIALL INC 144 METRO CENTER BOULEVARD UNIT E WARWICK RI 02866 CLEANING SERVICES 102666 5 498598 649068 141730 1147666 TUITION AND FEES 611110 15484891 15484891 AUXILIARY ACTIVITIES 611110 806829 806829 PARENTS ASSOCIATION 611110 115176 115176 APPLICATION FEES/FORFEITED DEPOSI 611110 107883 107883 16514779 396550 396550 33450 35173 -1723 -1723 -1723 301062 93392 207670 207670 207670 129022 498598 115856 13166 13166 4250 0 4250 4250 OTHER INCOME 900099 11487 11487 REIMBURSEMENT 900099 1009 1009 12496 18294854 16514779 0 632409 1222133 1222133 872886 698309 139662 34915 8189978 6595952 1275220 318806 190526 152421 30484 7621 2018042 1614433 322887 80722 629938 503951 100790 25197 120825 96660 19332 4833 31026 24821 4964 1241 44600 35680 7136 1784 318523 252250 53018 13255 160513 128410 25682 6421 175737 123588 24716 27433 276345 221076 44215 11054 658423 526738 105348 26337 84738 67790 13558 3390 156656 34962 26023 95671 50210 40168 8034 2008 967656 772170 156389 39097 179016 142204 29450 7362 INSTRUCTIONAL RELATED E 657030 657030 PROFESSIONAL DEVELOP. 98328 86951 11377 ANNUAL FUND & DEVELOPME 72317 72317 ADMISSIONS 43706 43706 11752 11752 17230904 13997697 2453743 779464 5811087 4812429 3717333 5011106 37090 3600 43686 17784 276940 150909 38952591 16567391 21282876 22385200 2516712 2851638 30943 16897 33716667 35249563 1051566 993473 7979325 8652380 1113885 915713 31521 17763 10176297 10579329 X 22236496 22971205 1303874 1699029 23540370 24670234 33716667 35249563 1063950 65914 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2516712 33500 334925 2885137 2187045 329667 2516712 585630 1489863 111552 2187045 622360 -36730 585630 597360 25000 517 517 622360 0.85740 0.11170 0.03090 0 0 1609486 1609486 32988950 14919634 18069316 548476 396615 151861 3805679 1251142 2554537 22385200 LEASE LIABILITY - OPERATING LEASE 17763 17763 X 16324232 65914 35173 101087 16223145 2071709 2071709 18294854 15194368 35173 35173 15159195 2071709 2071709 17230904 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR FACULTY SALARIES, PROFESSIONAL DEVELOPMENT & STUDENT SCHOLARSHIPS AND A BOARD DESIGNATED ENDOWMENT FUND ESTABLISHED FOR FUTURE OPERATING NEEDS. 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, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASSED RENTAL EXPENSES TO PART VIII, LINE 6B 35,173. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION REPORTED IN PART IX 1,956,533. PARENTS ASSOCIATION EVENTS REPORTED IN PART IX 115,176. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSED RENTAL EXPENSES TO PART VIII, LINE 6B 35,173. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION REPORTED IN PART IX 1,956,533. PARENTS ASSOCIATION EVENTS REPORTED IN PART IX 115,176. 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 627620 498598 129022 56000 19245 40611 627620 498598 129022 56000 19245 40611 115856 13166 1 SCHOLARSHIPS AND FINANCIAL AID 59 1222133 PART I, LINE 2: FINANCIAL AID IS EVALUATED AND AWARDED BY A FINANCIAL AID COMMITTEE. THE FINANCIAL AID BUDGET IS A MINIMUM OF 10% OF THE TOTAL TUITION BUDGET. FAMILIES WHO WISH TO BE CONSIDERED FOR FINANCIAL ASSISTANCE MUST COMPLETE THE FINANCIAL AID FOR SCHOOL TUITION (CLARITY) 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 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 JOHN CREEDEN FORMER HEAD OF SCHOOL 159191 0 50000 0 120750 0 17875 0 52153 0 399969 0 120750 0 JAY BRIAR HEAD OF SCHOOL 172453 0 0 0 75541 0 6250 0 107407 0 361651 0 0 0 ELYSSA SIMINERIO DIRECTOR OF FINANCE, OPERATIONS AND HR 173579 0 7500 0 0 0 0 0 44329 0 225408 0 0 0 KURTSON PUTNAM DIRECTOR OF ATHLETICS 161228 0 0 0 0 0 7810 0 50916 0 219954 0 0 0 LOREN DENICOLA HEAD OF WMCH 152867 0 0 0 0 0 8200 0 38969 0 200036 0 0 0 THOMAS COLEMAN DIRECTOR OF FACILITIES 122416 0 0 0 0 0 7078 0 48342 0 177836 0 0 0 SHELLEY H GOUGENHEIM DIRECTOR OF TECHNOLOGY 163400 0 0 0 0 0 2187 0 6260 0 171847 0 0 0 SIMONE BECKER FORMER ASSISTANT HEAD OF SCHOOL 0 0 0 0 109502 0 0 0 0 0 109502 0 109502 0 PART I, LINE 1A JAY BRIAR, HEAD OF SCHOOL, AND JOHN CREEDEN, FORMER HEAD OF SCHOOL, BOTH 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. JAY BRIAR, HEAD OF SCHOOL, RECEIVED A GROSS-UP PAYMENT IN HIS 2024 FORM W-2 FOR MOVING EXPENSES. PART I, LINE 4 SIMONE BECKER, FORMER ASSISTANT HEAD OF SCHOOL, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $109,502 INCLUDED IN HER 2024 W-2. 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. 38200 FINANCIAL AID DISCOUNTED TUITION X 3 84132 AVG. SELLING PRICE X AUCTION ITEMS 75 57598 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE TOTAL 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 SEPTEMBER 2024. THE CHANGES TO THE BY-LAWS INCLUDE AN UPDATE TO THE MAXIMUM NUMBER OF ELECTED BOARD TRUSTEES AND UPDATE TO THE RESPONSIBILITIES OF THE ORGANIZATION'S FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED JOINTLY BY THE DIRECTOR OF FINANCE, OPERATIONS AND HUMAN RESOURCES, FINANCIAL CONSULTANT, 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 WHEN THEY JOIN THE BOARD OR A COMMITTEE 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 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.