Birch Wathen Lenox School

Tax-deductible

New York, NY501(c)(3)Since 1991EducationEIN 13-3603578

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Educational programs for children from kindergarten through 12th grade.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 100 volunteers and 234 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $2.6M a year · 10% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 7% of spending
Top officer’s pay higher than 72% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $407K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$17.3M
111% of total assets
Concern: liabilities are 111% of assets; over 80%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25.1M
+16% vs prior year
Spent
$26.2M
To programs
87%
Net assets
−$1.7M
By yearFY2020–FY2025
Revenue
$25.1M
FY2025▲ +16%
Revenue by fiscal year
FY2020$28.3M
FY2021$28.0M
FY2022$26.7M
FY2023$22.7M
FY2024$21.6M
FY2025$25.1M
Expenses
$26.2M
FY2025▲ +7%
Expenses by fiscal year
FY2020$30.2M
FY2021$31.6M
FY2022$30.8M
FY2023$24.6M
FY2024$24.5M
FY2025$26.2M
Net assets
−$1.7M
FY2025▼ -164%
Net assets by fiscal year
FY2020$11.7M
FY2021$8.1M
FY2022$4.1M
FY2023$2.2M
FY2024−$659K
FY2025−$1.7M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $22.7M Management & general 11% · $3.0M Fundraising 2% · $510K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Head of School
$345,284Pt VII · Sec A
Chief Financial Officer
$208,053Pt VII · Sec A
Director of Institutional Advancement
$187,825Pt VII · Sec A
Director of Technology
$186,501Pt VII · Sec A
Assistant Head of School
$182,057Pt VII · Sec A
Co-Director of Upper School
$158,216Pt VII · Sec A
Director of College Counseling
$150,251Pt VII · Sec A
Dean of Admissions and Enrollment
$147,710Pt VII · Sec A

William Kuhn’s $345K as Head of School is at the 72nd percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Frank J Carnabuci III———$487,800$590,148$572,639
Frank J Carnabuci III Head——$503,384———
Janine Hopley Karbon—$184,908$268,625$345,948$311,692$292,004
William Kuhn$345,284—$145,062———
Ann Glickman————$199,171$315,281
Dennis Tormey——$195,657$251,524——
Richard Pan——$195,446$245,692$235,445$215,499
William E Kuhn—$242,774————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Birch Wathen Lenox School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides educational programs for children from kindergarten through 12th grade.

Provided by the organization

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1 program · $22.7M · in their own filed words · FY2024
01

Elementary and Secondary Education

Provided quality and nurturing education for 332 students from kindergarten through 12TH grade.

$22.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 18 funders →
Grants paid · 11 grants · $59.4M · 2019–2024
Unitemized GrantFY2024$7,398,767
Unitemized GrantFY2023$6,539,739
Unitemized GrantFY2022$6,758,453
Unitemized GrantFY2021$7,669,719
Unitemized GrantFY2021$7,669,719
Unitemized GrantFY2020$7,951,006
Unitemized GrantFY2020$7,875,581
Unitemized GrantFY2020$216,593
Unitemized GrantFY2020$141,168
Unitemized GrantFY2019$7,025,565
Unitemized GrantFY2019$193,216

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$25.1M
Ln 12
Fees for servicesLn 2g$22.9M
Gifts and grantsLn 1h$2.1M
Investment incomeLn 3$123K
Money outPt IX
$26.2M
Ln 25
Programscol B$22.7M
Managementcol C$3.0M
Fundraisingcol D$510K
Owns and owesPt X
−$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$6.3M
Total assetsLn 16$15.5M
LiabilitiesLn 26$17.3M
PeoplePt VI, VII
24
listed · VII A
PaidVII A9
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$228K
Noncash giftsLn 1g$105K
Fundraising eventsLn 1c$177K
Fees for servicesLn 2g$22.9M
Investment incomeLn 3$123K
Total revenueLn 12$25.1M
Assets in detailPt X, end of year
CashLn 1$6.0M
SavingsLn 2$282K
Cash and savings togetherLn 1–2$6.3M
InvestmentsLn 11–13$339K
Land, buildings, equipmentLn 10c$6.8M
Other assetsLn 15$1.1M
Total assetsLn 16$15.5M
LiabilitiesLn 26$17.3M
Net assetsLn 32−$1.7M
OperationsPt I, VI
EmployeesI 5234
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$4.6M$6.3M
InvestmentsLn 11–13$295K$339K
Land, buildings, equipmentLn 10c$7.7M$6.8M
Total assetsLn 16$15.1M$15.5M
LiabilitiesLn 26$15.7M$17.3M
Net assetsLn 32−$659K−$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$7.4M$7.4M
Pay of current officers, directors and key staffLn 5$1.0M$180K$770K$89K
Other salaries and wagesLn 7$9.6M$8.6M$701K$263K
Pension plan contributionsLn 8$365K$268K$89K$8K
Other employee benefitsLn 9$959K$677K$253K$29K
Payroll taxesLn 10$833K$559K$250K$24K
Legal feesLn 11b$152K$152K
Accounting feesLn 11c$169K$52K$117K
Investment management feesLn 11f$26K$26K
Other fees for servicesLn 11g$93K$93K
Advertising and promotionLn 12$79K$79K
Office expensesLn 13$109K$99K$10K
Information technologyLn 14$198K$178K$20K
OccupancyLn 16$234K$211K$23K
InterestLn 20$874K$786K$87K
Depreciation, depletion and amortizationLn 22$1.6M$1.5M$164K
InsuranceLn 23$214K$214K
Other expenses (24a–d)Ln 24$2.0M$1.8M$186K
All other expensesLn 24e$209K$52K$59K$97K
Total functional expensesLn 25$26.2M$22.7M$3.0M$510K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $25.1M$26.2M−$1.1M−$1.7M 990 PDF
FY2024 $21.6M$24.5M−$2.9M−$659K 990 PDF
FY2023 $22.7M$24.6M−$1.9M$2.2M 990 PDF
FY2022 $26.7M$30.8M−$4.1M$4.1M 990 PDF
FY2021 $28.0M$31.6M−$3.6M$8.1M 990 PDF
FY2020 $28.3M$30.2M−$1.9M$11.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $25,090,379 across 11 lines filed
VIII-1c Fundraising events$176,942
VIII-1e Government grants$228,203
VIII-1f All other contributions, gifts and grants$1,650,261
VIII-1g Noncash contributions (included above)$105,405
VIII-1h Total contributions, gifts and grants$2,055,406
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $22,949,784$22,949,784
VIII-3 Investment incomeExcluded from tax $123,477$123,477
VIII-6 Net rental income or lossExcluded from tax $2,200$2,200
VIII-8 Net income from fundraising eventsExcluded from tax −$81,687−$81,687
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $41,199$41,199
VIII-12 Total revenueRelated to mission $22,949,784 · Unrelated business $0 · Excluded from tax $85,189$25,090,379
Part IX · Statement of functional expenses $26,210,412 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $7,398,767$7,398,767
IX-5 Pay of current officers, directors and key staffPrograms $180,027 · Management $770,493 · Fundraising $89,163$1,039,683
IX-7 Other salaries and wagesPrograms $8,647,217 · Management $701,049 · Fundraising $263,208$9,611,474
IX-8 Pension plan contributionsPrograms $267,733 · Management $89,154 · Fundraising $7,629$364,516
IX-9 Other employee benefitsPrograms $676,833 · Management $253,346 · Fundraising $28,830$959,009
IX-10 Payroll taxesPrograms $559,261 · Management $249,975 · Fundraising $24,015$833,251
IX-11b Legal feesManagement $152,112$152,112
IX-11c Accounting feesPrograms $52,060 · Management $117,265$169,325
IX-11f Investment management feesManagement $25,896$25,896
IX-11g Other fees for servicesPrograms $92,989$92,989
IX-12 Advertising and promotionManagement $79,068$79,068
IX-13 Office expensesPrograms $99,415 · Management $9,681$109,096
IX-14 Information technologyPrograms $178,450 · Management $19,828$198,278
IX-16 OccupancyPrograms $210,632 · Management $23,404$234,036
IX-20 InterestPrograms $786,223 · Management $87,359$873,582
IX-22 Depreciation, depletion and amortizationPrograms $1,472,550 · Management $163,617$1,636,167
IX-23 InsurancePrograms $213,702$213,702
IX-24 Other expenses (24a–d)Programs $1,824,600 · Management $186,041$2,010,641
IX-24e All other expensesPrograms $52,302 · Management $59,225 · Fundraising $97,293$208,820
IX-25 Total functional expensesPrograms $22,712,761 · Management $2,987,513 · Fundraising $510,138$26,210,412
Part X · Balance sheet $15,542,838 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $4,321,342$5,969,583
X-2 Savings and temporary cash investmentsStart of year $281,902$281,986
X-3 Pledges and grants receivableStart of year $52,000$311,750
X-4 Accounts receivableStart of year $230,009$326,841
X-9 Prepaid expenses and deferred chargesStart of year $267,903$351,112
X-10c Land, buildings and equipment, netStart of year $7,741,598$6,824,529
X-11 Publicly traded securitiesStart of year $294,802$338,863
X-15 Other assetsStart of year $1,880,099$1,138,174
X-16 Total assetsStart of year $15,069,655$15,542,838
X-17 Accounts payable and accrued expensesStart of year $1,257,657$1,097,787
X-19 Deferred revenueStart of year $5,646,992$7,183,813
X-26 Total liabilitiesStart of year $15,728,414$17,281,600
X-27 Net assets without donor restrictionsStart of year −$1,379,929−$2,321,936
X-28 Net assets with donor restrictionsStart of year $721,170$583,174
X-32 Total net assets or fund balancesStart of year −$658,759−$1,738,762
X-33 Total liabilities and net assetsStart of year $15,069,655$15,542,838
Part XI · Reconciliation of net assets −$1,738,762 net assets at year end
XI-1 Total revenue$25,090,379
XI-2 Total expenses$26,210,412
XI-3 Revenue less expenses−$1,120,033
XI-4 Net assets at start of year−$658,759
XI-5 Net unrealized gains (losses) on investments$40,030
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$1,738,762

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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