2026-05-07T19:22:22-05:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-07-01 131740483 RIVERDALE COUNTRY SCHOOL INC RIVE 7185192726 5250 FIELDSTON ROAD BRONX NY 10471 KARENA MARTA OSTREM HEAD OF SCHOOL 7185192726 2026-05-06 1 1 MELISSA MODELSON P01603524 9143818900 2026-05-06 2024 2025-03-06 01:10:19Z KARENA MARTA OSTREM 5250 FIELDSTON ROAD BRONX NY 10471 117270556 0 X WWW.RIVERDALE.EDU X 1930 NY RIVERDALE COUNTRY SCHOOL IS A PRE-K THROUGH GRADE 12 INDEPENDENT SCHOOL IN NEW YORK CITY. 27 26 626 26 -3309 0 9368179 10994691 84935153 89479919 3338677 2729529 362721 511027 98004730 103715166 12452613 13377143 0 0 57542136 59652130 0 322550 2897554 25291141 25505903 95285890 98857726 2718840 4857440 256217038 262884755 101072316 96369619 155144722 166515136 RIVERDALE COUNTRY SCHOOL IS A PRE-K THROUGH GRADE 12 INDEPENDENT SCHOOL IN NEW YORK CITY COMMITTED TO EMPOWERING LIFELONG LEARNERS BY DEVELOPING MINDS, BUILDING CHARACTER, AND CREATING COMMUNITY IN ORDER TO CHANGE OUR WORLD FOR THE GOOD. 0 0 86814087 13377143 89437674 FOUNDED IN 1907, RIVERDALE IS SITUATED ON TWO CAMPUSES ENCOMPASSING 27.5 ACRES IN THE RIVERDALE SECTION OF THE BRONX. AT RIVERDALE, WE STRIVE TO REFLECT THE DIVERSITY OF THE NEW YORK METROPOLITAN AREA IN OUR STUDENTS, FACULTY, AND STAFF. WE BELIEVE THAT A DIVERSE AND INCLUSIVE COMMUNITY ENRICHES THE EDUCATIONAL EXPERIENCE AND IS INTEGRAL TO OUR MISSION. WITH A STUDENT BODY OF APPROXIMATELY 1,300 STUDENTS FROM 117 DIFFERENT ZIP CODES, RIVERDALE IS A VIBRANT COMMUNITY WHERE 50% OF OUR STUDENTS IDENTIFY AS STUDENTS OF COLOR. ABOUT 20% OF OUR STUDENTS RECEIVE NEED-BASED FINANCIAL AID. ONGOING PARTNERSHIPS WITH ORGANIZATIONS THAT IDENTIFY HIGH-ACHIEVING STUDENTS FROM UNDERSERVED COMMUNITIES CONTRIBUTE TO A WIDENING APPLICANT POOL. 86814087 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 253 0 626 1 1 1 0 0 0 0 0 0 0 0 0 1 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X HANIFA BARNES 7185192726 5250 FIELDSTON ROAD BRONX NY 10471 KARENA MARTA OSTREM HEAD OF SCHOOL 40.00 X X 671260 0 177162 DANIEL J ROSEN CHAIR 1.00 X X 0 0 0 SANDRA KIM HOFFEN VICE CHAIR 1.00 X X 0 0 0 JOHN A NEUWIRTH VICE CHAIR 1.00 X X 0 0 0 MARC S LIPSCHULTZ TREASURER 1.00 X X 0 0 0 ROY WEATHERS SECRETARY 1.00 X X 0 0 0 GWEN ADOLPH TRUSTEE 1.00 X 0 0 0 BRUCE BEAL TRUSTEE 1.00 X 0 0 0 EDEM DZUBEY TRUSTEE 1.00 X 0 0 0 DR EBBY ELAHI TRUSTEE 1.00 X 0 0 0 CHLOE EPSTEIN TRUSTEE 1.00 X 0 0 0 RENATA GARCIA TRUSTEE 1.00 X 0 0 0 JOHN A GRIFFIN TRUSTEE 1.00 X 0 0 0 ANITRA HADLEY TRUSTEE 1.00 X 0 0 0 REV DR MARK HOSTETTER TRUSTEE 1.00 X 0 0 0 CHRISTOPHER JAMES TRUSTEE 1.00 X 0 0 0 DAVID KABILLER TRUSTEE 1.00 X 0 0 0 PHIL LEE TRUSTEE 1.00 X 0 0 0 KELLY MACK TRUSTEE 1.00 X 0 0 0 PALLAVI NANDA TRUSTEE 1.00 X 0 0 0 DAVID RHODES TRUSTEE 1.00 X 0 0 0 DR CRISTIAN SAMPER TRUSTEE 1.00 X 0 0 0 DEBORAH SONNENBERG TRUSTEE 1.00 X 0 0 0 MARC S STERNBERG TRUSTEE 1.00 X 0 0 0 BENJAMIN TISCH TRUSTEE 1.00 X 0 0 0 PHILIP WATERMAN III TRUSTEE 1.00 X 0 0 0 VANESSA WITTMAN TRUSTEE 1.00 X 0 0 0 HANIFA BARNES ASST HEAD OF SCHOOL FOR STRATEGY & OPERATIONS 40.00 X 296673 0 76838 MILTON J SIPP HEAD OF MIDDLE SCHOOL 40.00 X 501046 0 37313 JAMES P DUVAL HEAD OF LOWER SCHOOL 40.00 X 269078 0 79600 ANNA R HALL HEAD OF UPPER SCHOOL 40.00 X 243259 0 75400 EMILY FINCKE CHIEF DEVELOPMENT OFFICER 40.00 X 188418 0 30327 VALERIE KELLER DEAN OF FACULTY 40.00 X 169885 0 30448 JENNA C ROGERS KING ASSOC HEAD OF SCHOOL FOR EXTERNAL AFFAIRS 40.00 X 340219 0 59018 KRISTI H MARSHALL DIRECTOR OF COLLEGE COUNSELING 40.00 X 333536 0 52441 PAMELA EZELL CHIEF COMMUNICATIONS OFFICER THRU SEPT 24 40.00 X 280764 0 24593 JONATHAN KING CHIEF INFORMATION & TECH. OFFICER 40.00 X 277518 0 24478 ROBERTA MACIVOR PHYSICAL EDUCATION DEPARTMENT CHAIR 40.00 X 256280 0 27689 DOMINIC RANDOLPH FORMER HEAD OF SCHOOL 0.00 X 1259756 0 0 DANIEL SCHULTZ FORMER CHIEF FINANCIAL OFFICER 0.00 X 184336 0 13131 SHELBY STOKES FORMER DEAN OF FACULTY 0.00 X 131445 0 15688 5403473 0 724126 195 1 1 0 BELFOR USA GROUP INC 58-17 59TH D MASPETH NY 11378 RESTORATION SERVICE 2627080 KELCO CONSTRUCTION INC 25 NEWTON PL HAUPPAUGE NY 11788 CONSTRUCTION SERVICES 1572665 SUPER SELBY TRANSPORTATION CORPORATION 265 EAST 66TH STREET 3G NEW YORK NY 10065 TRANSPORTATION SERVICES 1546939 ATHLETIC FIELDS OF AMERICA 201 LITTLETON ROAD SUITE 220 MORRISS PLAINS NJ 07950 CONSTRUCTION SERVICES 1140214 KEE ELECTRIC INC 107 CAROLL ST BRONX NY 10464 ELECTRICAL SERVICES 712251 35 1043777 9950914 756635 10994691 TUITION AND FEES 611110 87401965 87401965 ANCILLARY SERVICES 611110 2077954 2077954 89479919 2546825 6723 2540102 100000 100000 176466 48451 128015 128015 128015 13609971 13427267 182704 182704 -10032 192736 37427 79672 -42245 -42245 OTHER INCOME 900099 233253 233253 TUITION FORFEITURE 900099 81262 81262 COMMISSIONS 900099 10742 10742 325257 103715166 89437674 -3309 3286110 13377143 13377143 2943196 2711147 140889 91160 66625 61374 3195 2056 44670522 41149445 2142349 1378728 3208255 2959170 148966 100119 5160226 4743339 249321 167566 3603306 3340295 157295 105716 466661 466661 135177 135177 322550 322550 157891 157891 1709527 1356573 288833 64121 42355 42355 2792490 1948883 721505 122102 428588 424023 2812 1753 2286766 854943 1417854 13969 1225272 1189160 36112 271698 255279 16419 5482082 4958491 476876 46715 1141121 17544 1123577 REPAIRS & MAINTENANCE 2985036 2773686 187620 23730 STUDENT & ALUMNI ACTIVI 2100279 1680121 0 420158 FOOD 1388704 1374954 8469 5281 TRIPS 870659 870659 2021597 767858 1221909 31830 98857726 86814087 9146085 2897554 5291768 5611267 56163482 49934017 3373853 1735103 516864 486655 20042 22620 688511 2268535 191177919 69289699 122819835 121888220 28106968 34004828 39235715 46933510 256217038 262884755 7453281 8511730 53620710 49303364 39998325 38337783 0 216742 101072316 96369619 X 112261539 120307279 42883183 46207857 155144722 166515136 256217038 262884755 X 4857440 7447703 -934729 X X 0 1 X 1 0 X 9473098 9445385 13446683 9368179 10994691 52728036 9473098 9445385 13446683 9368179 10994691 52728036 52728036 1088624 641138 945647 2909241 2816568 8401218 610059 786956 1614980 170858 325257 3508110 64637364 400900360 0.81580 0.82530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 307,265. 2021 AMOUNT: $ 303,074. 2022 AMOUNT: $ 985,752. 2023 AMOUNT: $ 50,154. 2024 AMOUNT: $ 233,253. TUITION FORFEITURE - 2023 AMOUNT: $ 93,999. 2024 AMOUNT: $ 81,262. COMMISSIONS - 2023 AMOUNT: $ 13,749. 2024 AMOUNT: $ 10,742. RECOVERY OF BAD DEBT - 2023 AMOUNT: $ 12,956. DAY CARE CENTER - 2020 AMOUNT: $ 111,244. 2021 AMOUNT: $ 223,879. 2022 AMOUNT: $ 248,794. SUMMER CAMPUS PROGRAM - 2020 AMOUNT: $ 191,550. 2021 AMOUNT: $ 260,003. 2022 AMOUNT: $ 380,434. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62358966 1714571 8658418 67488 72664467 54799567 271143 8499773 1211517 62358966 29044817 772260 3305965 1534836 31588206 32478766 460674 -2502012 1392611 29044817 29282876 158794 4438547 1401451 32478766 0.44630 0.42924 0.12446 0 0 4473166 4473166 174703421 65566206 109137215 10666682 3588651 7078031 1334650 134842 1199808 121888220 LIMITED PARTNERSHIPS 46933510 F 46933510 DUE TO GOVERNMENT AGENCY 216742 216742 X 96831636 7447703 128123 7575826 89255810 157891 14301465 14459356 103715166 85461222 128123 128123 85333099 157891 13366736 13524627 98857726 PART V, LINE 4: THE SCHOOL'S ENDOWMENTS WERE ESTABLISHED TO PROVIDE ENDURING SUPPORT FOR THE ADVANCEMENT OF EDUCATION WITHIN THE INSTITUTION, ENSURING A LEGACY OF EXCELLENCE AND OPPORTUNITY FOR GENERATIONS TO COME. IN FY24 (COLUMN B), THE SCHOOL REVIEWED ITS ENDOWMENT FUND AND RECLASSED THE BOARD DESIGNATED FUNDS INTO THE ENDOWMENT WHICH RESULTED IN OPENING BALANCE ADJUSTMENT OF $23,211,361. 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 CONSOLIDATED 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: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 79,672. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 48,451. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO PART IX 13,366,736. IMPAIRMENT LOSS ON PROPERTY AND EQUIPMENT 934,729. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 79,672. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 48,451. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO PART IX 13,366,736. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RIVERDALE COUNTRY SCHOOL IS PROUD TO BE A MEMBER OF THE INDEPENDENT SCHOOL ADMISSION ASSOCIATION OF GREATER NEW YORK (ISAAGNY). AS PART OF THIS COMMITMENT, ISAAGNY HIGHLIGHTS ALL MEMBER SCHOOLS AND THEIR DEDICATION TO A RACIALLY NONDISCRIMINATORY POLICY TWICE A YEAR IN THE NEW YORK TIMES. RIVERDALE ALSO REINFORCES THIS COMMITMENT BY PROMINENTLY SHARING ITS POLICY IN ALL ADMISSIONS CATALOGUES, BROCHURES, AND ITS ANNUAL STUDENT HANDBOOK. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES REIMBURSEMENT FROM NEW YORK STATE FOR ATTENDANCE REPORTING, AS REQUIRED BY LAW. THE SCHOOL ALSO RECEIVES EMPLOYEE RETENTION TAX CREDIT IN FY2025. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 21961979 0 0 0 0 0 0 21961979 0 21961979 1 0 1 1 1 0 FORM IV, FOREIGN FORMS, LINE 1: THE ORGANIZATION IS REQUIRED TO FILE FORM 926 BECAUSE IT MEETS THE APPLICABLE FILING THRESHOLD REQUIREMENT. FORM IV, FOREIGN FORMS, LINE 3: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. FORM IV, FOREIGN FORMS, LINE 4: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. FORM IV, FOREIGN FORMS, LINE 5: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 8865 BECAUSE IT DOES NOT MEET THE APPLICABLE FILING THRESHOLD REQUIREMENT. X X X X X X 1 COMMUNITY COUNSELLING SERVICE CO LLC 527 MADISON AVENUE 5TH FLOOR NEW YORK NY 10022 DEVELOPMENT MANAGEMENT SERVICES 0 0 322550 -322550 322550 -322550 NY FORM 990, PART I THE FUNDRAISER DISCLOSED ON SCHEDULE G DID NOT SOLICIT FUNDS ON BEHALF OF THE SCHOOL. SERVICES RENDERED WERE MORE CONSULTING IN NATURE, INCLUDING ADVICE ON ESTABLISHING WEBSITE, DEVELOPING A CONSISTENT MESSAGE, MAINTAINING REPUTATION, GRANT RESEARCH, GRANT WRITING AND PROPOSAL PRESENTATION. ACCORDINGLY, THE SCHOOL IS REPORTING $0 IN GROSS RECEIPTS FROM THESE SERVICES IN COLUMN (IV) OF SCHEDULE G, PART I. 1 FINANCIAL AID 232 13366736 CLIFFORD ROSS FELLOWSHIP 2 10407 PART I, LINE 2: GRANTS ARE NEED BASED. FINANCIAL AID GRANTS ARE AWARDED BASED ON DEMONSTRATED NEED, ENSURING THAT ASSISTANCE REACHES FAMILIES WHO REQUIRE SUPPORT THE MOST. TO BE CONSIDERED FOR A GRANT, FAMILIES MUST HAVE A COMPLETE FINANCIAL AID FILE ON RECORD. A COMPLETE FINANCIAL AID FILE INCLUDES: - A FULLY COMPLETED FINANCIAL AID APPLICATION - THE PREVIOUS YEAR'S FEDERAL TAX RETURN, INCLUDING ALL SCHEDULES AND W-2 FORMS - ANY ADDITIONAL REQUIRED SUPPORTING DOCUMENTATION THE FINANCIAL AID APPLICATION PROCESS GENERATES A RECOMMENDED FAMILY CONTRIBUTION (RFC), WHICH IS PRIMARILY DETERMINED BY FACTORS SUCH AS HOUSEHOLD INCOME, ASSETS (INCLUDING HOME EQUITY), THE PARENTS' AGE (TO ACCOUNT FOR RETIREMENT NEEDS), AND THE NUMBER OF CHILDREN ATTENDING TUITION-BASED INSTITUTIONS. THE FINANCIAL AID DIRECTOR HAS THE DISCRETION TO ADJUST THE RFC BASED ON CONSIDERATIONS SUCH AS COST OF LIVING, EXTRAORDINARY EXPENSES, AND ASSET PROTECTION. ONCE THESE ADJUSTMENTS ARE MADE, THE FINANCIAL AID COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES THE FINAL DETERMINATION ON GRANT AWARDS. AWARDS BASED ON PRELIMINARY ESTIMATES ARE REASSESSED IN THE SPRING, ALIGNING THEM WITH FAMILIES' OFFICIALLY FILED TAX RETURNS TO ENSURE ACCURACY. ADJUSTMENTS ARE MADE AS NEEDED TO REFLECT THE MOST CURRENT FINANCIAL CIRCUMSTANCES. X 1 0 X X X 1 1 0 0 0 0 0 0 0 DOMINIC RANDOLPH FORMER HEAD OF SCHOOL 0 0 0 0 1259756 0 0 0 0 0 1259756 0 1019668 0 KARENA MARTA OSTREM HEAD OF SCHOOL 671260 0 0 0 0 0 57500 0 119662 0 848422 0 0 0 MILTON J SIPP HEAD OF MIDDLE SCHOOL 501046 0 0 0 0 0 34500 0 2813 0 538359 0 0 0 JENNA C ROGERS KING ASSOC HEAD OF SCHOOL FOR EXTERNAL AFFAIRS 340219 0 0 0 0 0 28108 0 30910 0 399237 0 0 0 KRISTI H MARSHALL DIRECTOR OF COLLEGE COUNSELING 333536 0 0 0 0 0 33878 0 18563 0 385977 0 0 0 HANIFA BARNES ASST HEAD OF SCHOOL FOR STRATEGY & OPERATIONS 296673 0 0 0 0 0 22400 0 54438 0 373511 0 0 0 JAMES P DUVAL HEAD OF LOWER SCHOOL 246078 0 0 0 23000 0 28840 0 50760 0 348678 0 0 0 ANNA R HALL HEAD OF UPPER SCHOOL 243259 0 0 0 0 0 23864 0 51536 0 318659 0 0 0 PAMELA EZELL CHIEF COMMUNICATIONS OFFICER THRU SEPT 24 190885 0 0 0 89879 0 17615 0 6978 0 305357 0 0 0 JONATHAN KING CHIEF INFORMATION & TECH. OFFICER 277518 0 0 0 0 0 23587 0 891 0 301996 0 0 0 ROBERTA MACIVOR PHYSICAL EDUCATION DEPARTMENT CHAIR 256280 0 0 0 0 0 11942 0 15747 0 283969 0 0 0 EMILY FINCKE CHIEF DEVELOPMENT OFFICER 188418 0 0 0 0 0 13475 0 16852 0 218745 0 0 0 VALERIE KELLER DEAN OF FACULTY 169885 0 0 0 0 0 11608 0 18840 0 200333 0 0 0 DANIEL SCHULTZ FORMER CHIEF FINANCIAL OFFICER 184336 0 0 0 0 0 12905 0 226 0 197467 0 0 0 SHELBY STOKES FORMER DEAN OF FACULTY 131445 0 0 0 0 0 13346 0 2342 0 147133 0 0 0 PART I, LINE 1A AS OUTLINED IN THE EMPLOYMENT AGREEMENTS WITH THE SCHOOL, THE HEAD OF SCHOOL IS REQUIRED TO RESIDE ON CAMPUS TO MEET THE ONGOING NEEDS OF THE SCHOOL COMMUNITY UNDER SECTION 119. THE SCHOOL PROVIDED THE HEAD OF SCHOOL WITH A HOUSING ALLOWANCE IN THE AMOUNT OF $72,660 RESPECTIVELY. THOSE HOUSING ALLOWANCES WAS TREATED AS NONTAXABLE COMPENSATION AND REPORTED ON SCHEDULE J, PART II, COLUMN D. PART I, LINES 4A-B LINE 4A: PURSUANT TO THE TERMS AND CONDITIONS OF PAMELA EZELL'S SEPARATION AGREEMENT, THE SCHOOL MADE PAYMENT IN THE AMOUNT OF $89,879 IN 2024. THE AMOUNT IS REPORTABLE AS TAXABLE COMPENSATION IN PART II, COLUMN B (III). LINE 4B: KARENA MARTA OSTREM, HEAD OF SCHOOL, PARTICIPATED IN A 457(F) PLAN. THE AMOUNT CONTRIBUTED IS $23,000 AND REPORTED IN PART II, COLUMN (C). DOMINIC RANDOLPH, FORMER HEAD OF SCHOOL, PARTICIPATED IN A 457(F) PLAN. HE RECEIVED DISTRIBUTION FROM THE 457(F) PLAN IN AMOUNT OF $1,259,756 IN CALENDAR YEAR 2024. THE AMOUNT IS REPORTABLE AS TAXABLE COMPENSATION IN PART II, COLUMN B (III). A BUILD NYC RESOURCE CORPORATION 454040561 000000000 2015-07-15 51691000 2011 REFUNDING AND CONSTRUCTION 0 0 0 A 12688989 51691000 348321 30000000 21342679 2019 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 PART III, LINE 7: PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORT IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. 315250 FINANCIAL AID TUITION ASSISTANCE X 34 756635 AVG. SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE SCHOOL IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN B. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THOROUGHLY REVIEWED BY THE ASSISTANT HEAD OF SCHOOL AND OPERATIONS AND THE FINANCE STAFF. THE FORM 990 EXCLUDING SCHEDULE B IS THEN PRESENTED TO THE AUDIT COMMITTEE AND SHARED WITH THE BOARD OF TRUSTEES BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES WHO ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE SCHOOL REGULARY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AN INTEREST IN A MATTER SHALL BE DETERMINED BY WHETHER THAT TRUSTEE OR OFFICER OR A RELATIVE (OR A COMPANY WITH WHICH SUCH PERSONS ARE ASSOCIATED) WOULD HAVE AN ECONOMIC INTEREST, EITHER DIRECTLY OR INDIRECTLY, IN A DECISION ON THE MATTER BY THE BOARD OR COMMITTEE. IF A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED, THE BOARD EVALUATES THE MATTER AND DECIDES WHETHER TO PERMIT THE ACTIVITY OR EXCLUDE THE INDIVIDUAL FROM DISCUSSIONS OR DECISIONS RELATED TO THE CONFLICT. ADDITIONALLY, IF ANY ISSUE REQUIRING BOARD DECISION OR APPROVAL INVOLVES A BOARD MEMBER OR OFFICER WITH A VESTED INTEREST, THAT INDIVIDUAL MUST PROMPTLY DISCLOSE THE CONFLICT TO THE BOARD AND RECUSE THEMSELVES FROM ALL RELATED DISCUSSIONS AND VOTING. ANY DISCUSSION REGARDING THE CONFLICT OF INTEREST TRANSACTION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS, REFLECTING THE CONFLICT OF INTEREST THAT WAS DISCLOSED, THE NAME OF THE INTERESTED PERSON, AND THE FINAL DETERMINATION AND DECISION. FORM 990, PART VI, SECTION B, LINE 15A AN INDEPENDENT COMPENSATION CONSULTANT IS ENGAGED TO EVALUATE AND RECOMMEND THE HEAD OF SCHOOL'S COMPENSATION. THIS PROCESS IS FURTHER REVIEWED BY BOTH THE CHAIR OF THE BOARD AND THE CHAIR OF THE FINANCE COMMITTEE TO ENSURE FAIRNESS AND TRANSPARENCY. THE REVIEW WAS LAST CONDUCTED IN FY2025 AND DOCUMENTED IN AN EMPLOYMENT AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: IMPAIRMENT LOSS ON PROPERTY AND EQUIPMENT -934,729. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PLUSSED LLC 5250 FIELDSTON ROAD BRONX NY 10471 352564750 EDUCATIONAL NY 22162 380176 RIVERDALE COUNTRY SCHOOL INC