The Harley School: FY2023 Nonprofit Profile & Form 990 (EIN 16-0755783)

Revenue by fiscal year
FY2020	$15.3M
FY2021	$19.4M
FY2022	$16.6M
FY2023	$16.5M
FY2024	$16.9M
FY2025	$21.8M

Expenses by fiscal year
FY2020	$15.6M
FY2021	$15.8M
FY2022	$17.7M
FY2023	$18.7M
FY2024	$18.5M
FY2025	$18.8M

Net assets by fiscal year
FY2020	$23.3M
FY2021	$30.0M
FY2022	$26.2M
FY2023	$25.1M
FY2024	$25.0M
FY2025	$29.2M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1940.

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

Where the money goes

85 cents of each dollar spent went to programs.

85%

13%

Program services 85% · $15.8M Management & general 13% · $2.4M Fundraising 3% · $485K

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; $402K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII

Lawrence Frye

Head of School (thru July 2023)

$197,224Pt VII · Sec A

Terry Smith

Head of Lower School

$112,311Pt VII · Sec A

Hugh Higgins

CFO

$92,183Pt VII · Sec A

Jeffrey Alexis

Board Member

$0Pt VII · Sec A

Candice Baker Leit

Board Member

$0Pt VII · Sec A

Charlene Berry

Board Member

$0Pt VII · Sec A

Seenu Kaza

Board Member

$0Pt VII · Sec A

Jim Chung

Board Member

$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

Name	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020
Kathryn Kaiser	$303,016	$87,056	—	—	—	—
Lawrence Frye	—	$157,813	$197,224	$194,228	$198,150	$182,942
Ken Motsenbocker	—	—	—	$54,757	$121,965	$115,107
Terry Smith	$116,804	$113,491	$112,311	$110,300	—	—
Hugh Higgins	$95,491	$92,657	$92,183	$54,026	—	—

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 The Harley 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

Educates students from nursery through grade 12 with a focus on academic excellence.

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Provided by the organization

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2 programs · $15.8M · in their own filed words · FY2022

01

Founded in 1917, the harley school is a private independent school in rochester, ny offering a college preparatory program for approximately 512 students in nursery-grade 12. We feature extraordinary strengths in the arts, stem, civic and global engagement, mindfulness and empathy, and education for a sustainable future.

$14.9Mprogram expense

02

Community education services including afterschool programs, summer school, and adult education programs.

$903Kprogram 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 · FY2025

The Ayco Charitable FoundationFY2025$23K

Total grants receivedfrom 1 funder$23K

Grants paid · 29 grants · $22.4M · 2019–2024

Unitemized GrantFY2024$3,298,954

Unitemized GrantFY2024$533,041

Unitemized GrantFY2024$118,600

Unitemized GrantFY2024$41,279

Unitemized GrantFY2024$31,755

Unitemized GrantFY2023$3,454,556

Unitemized GrantFY2023$587,650

Unitemized GrantFY2023$100,700

Unitemized GrantFY2023$41,263

Unitemized GrantFY2023$19,700

Unitemized GrantFY2022$3,184,742

Unitemized GrantFY2022$534,775

Unitemized GrantFY2022$68,600

Unitemized GrantFY2022$42,977

Unitemized GrantFY2021$3,179,985

Unitemized GrantFY2021$413,266

Unitemized GrantFY2021$100,000

Unitemized GrantFY2021$54,000

See all 29 grants →

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$16.5M

Ln 12

Fees for servicesLn 2g$14.5M

Gifts and grantsLn 1h$1.2M

Investment incomeLn 3$425K

Money outPt IX

$18.7M

Ln 25

Programscol B$15.8M

Managementcol C$2.4M

Fundraisingcol D$485K

Owns and owesPt X

$25.1M

net assets · Ln 32

Cash and savingsLn 1–2$3.4M

Total assetsLn 16$35.8M

LiabilitiesLn 26$10.7M

PeoplePt VI, VII

24

listed · VII A

PaidVII A3

Voting boardVI 1a21

IndependentVI 1b21

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$1.2M

Fees for servicesLn 2g$14.5M

Investment incomeLn 3$425K

Other incomeLn 4–11$246K

Gains on assetsLn 7−$3K

Total revenueLn 12$16.5M

Assets in detailPt X, end of year

CashLn 1$1.4M

SavingsLn 2$2.0M

Cash and savings togetherLn 1–2$3.4M

InvestmentsLn 11–13$16.8M

Land, buildings, equipmentLn 10c$14.7M

Total assetsLn 16$35.8M

LiabilitiesLn 26$10.7M

Net assetsLn 32$25.1M

OperationsPt I, VI

EmployeesI 5302

VolunteersI 6125

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

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$4.7M	$3.4M
InvestmentsLn 11–13	$15.6M	$16.8M
Land, buildings, equipmentLn 10c	$15.3M	$14.7M
Total assetsLn 16	$36.8M	$35.8M
LiabilitiesLn 26	$10.7M	$10.7M
Net assetsLn 32	$26.2M	$25.1M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic individualsLn 2	$3.8M	$3.8M
Pay of current officers, directors and key staffLn 5	$289K		$232K	$57K
Other salaries and wagesLn 7	$8.6M	$7.1M	$1.2M	$257K
Pension plan contributionsLn 8	$390K	$303K	$71K	$15K
Other employee benefitsLn 9	$1.2M	$925K	$217K	$47K
Payroll taxesLn 10	$700K	$560K	$115K	$25K
Legal feesLn 11b	$123K		$123K
Accounting feesLn 11c	$38K		$38K
Other fees for servicesLn 11g	$324K	$319K	$3K	$2K
Advertising and promotionLn 12	$182K	$179K		$2K
Office expensesLn 13	$126K	$34K	$85K	$7K
OccupancyLn 16	$468K	$461K	$5K	$2K
Conferences, conventions and meetingsLn 19	$30K	$30K
InterestLn 20	$183K	$180K	$2K	$915
Depreciation, depletion and amortizationLn 22	$850K	$837K	$8K	$4K
InsuranceLn 23	$72K	$71K	$719	$359
Other expenses (24a–d)Ln 24	$1.1M	$771K	$231K	$64K
All other expensesLn 24e	$301K	$241K	$59K	$648
Total functional expensesLn 25	$18.7M	$15.8M	$2.4M	$485K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest	$21.8M	$18.8M	$3.0M	$29.2M	990 PDF
FY2024	$16.9M	$18.5M	−$1.6M	$25.0M	990 PDF
FY2023 Viewing	$16.5M	$18.7M	−$2.2M	$25.1M	990 PDF
FY2022	$16.6M	$17.7M	−$1.0M	$26.2M	990 PDF
FY2021	$19.4M	$15.8M	$3.5M	$30.0M	990 PDF
FY2020	$15.3M	$15.6M	−$285K	$23.3M	990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations

See the full FY2023 990 (6 parts)

Part I · Summary $16,464,016 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $1,791,027$1,249,321

I-9 Program service revenuePrior year $14,137,778$14,543,594

I-10 Investment incomePrior year $562,579$424,981

I-11 Other revenuePrior year $128,362$246,120

I-12 Total revenuePrior year $16,619,746$16,464,016

I-13 Grants and similar amounts paidPrior year $3,789,608$3,831,094

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $9,975,443$11,121,083

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $3,898,368$3,761,736

I-18 Total expensesPrior year $17,663,419$18,713,913

I-19 Revenue less expensesPrior year −$1,043,673−$2,249,897

Part VI · Governance 21 of 21 board members independent, no flags

VI-1a Voting members of the governing body21

VI-1b Independent voting members21

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $16,464,016 across 8 lines filed

Lines not itemized here account for −$26,514 of total revenue; see the IRS return.

VIII-1f All other contributions, gifts and grants$1,249,321

VIII-1h Total contributions, gifts and grants$1,249,321

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,543,594$14,543,594

VIII-3 Investment incomeExcluded from tax $428,436$428,436

VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,455−$3,455

VIII-8 Net income from fundraising eventsExcluded from tax $47,488$47,488

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $225,146$225,146

VIII-12 Total revenueRelated to mission $14,742,226 · Unrelated business $0 · Excluded from tax $472,469$16,464,016

Part IX · Statement of functional expenses $18,713,913 across 18 lines filed

IX-2 Grants to domestic individualsPrograms $3,831,094$3,831,094

IX-5 Pay of current officers, directors and key staffManagement $232,210 · Fundraising $57,195$289,405

IX-7 Other salaries and wagesPrograms $7,081,488 · Management $1,214,441 · Fundraising $256,983$8,552,912

IX-8 Pension plan contributionsPrograms $303,169 · Management $71,165 · Fundraising $15,327$389,661

IX-9 Other employee benefitsPrograms $924,988 · Management $217,128 · Fundraising $46,764$1,188,880

IX-10 Payroll taxesPrograms $559,877 · Management $115,306 · Fundraising $25,042$700,225

IX-11b Legal feesManagement $123,157$123,157

IX-11c Accounting feesManagement $37,745$37,745

IX-11g Other fees for servicesPrograms $319,029 · Management $3,225 · Fundraising $1,612$323,866

IX-12 Advertising and promotionPrograms $179,374 · Fundraising $2,226$181,600

IX-13 Office expensesPrograms $33,739 · Management $84,934 · Fundraising $7,337$126,010

IX-16 OccupancyPrograms $460,780 · Management $4,678 · Fundraising $2,339$467,797

IX-19 Conferences, conventions and meetingsPrograms $30,242$30,242

IX-20 InterestPrograms $180,222 · Management $1,830 · Fundraising $915$182,967

IX-22 Depreciation, depletion and amortizationPrograms $836,813 · Management $8,496 · Fundraising $4,248$849,557

IX-23 InsurancePrograms $70,787 · Management $719 · Fundraising $359$71,865

IX-24 Other expenses (24a–d)Programs $771,301 · Management $231,200 · Fundraising $63,728$1,066,229

IX-24e All other expensesPrograms $241,052 · Management $59,001 · Fundraising $648$300,701

IX-25 Total functional expensesPrograms $15,823,955 · Management $2,405,235 · Fundraising $484,723$18,713,913

Part X · Balance sheet $35,750,337 assets, 16 lines filed

X-1 Cash, non-interest-bearingStart of year $4,470,125$1,435,141

X-2 Savings and temporary cash investmentsStart of year $235,322$1,995,419

X-3 Pledges and grants receivableStart of year $765,611$560,703

X-4 Accounts receivableStart of year $134,163$118,979

X-9 Prepaid expenses and deferred chargesStart of year $267,157$111,091

X-10c Land, buildings and equipment, netStart of year $15,326,944$14,745,502

X-11 Publicly traded securitiesStart of year $15,630,944$16,783,502

X-16 Total assetsStart of year $36,830,266$35,750,337

X-17 Accounts payable and accrued expensesStart of year $822,874$1,056,198

X-19 Deferred revenueStart of year $4,706,604$4,889,546

X-20 Tax-exempt bond liabilitiesStart of year $5,127,006$4,739,655

X-26 Total liabilitiesStart of year $10,662,539$10,691,734

X-27 Net assets without donor restrictionsStart of year $12,609,468$11,272,974

X-28 Net assets with donor restrictionsStart of year $13,558,259$13,785,629

X-32 Total net assets or fund balancesStart of year $26,167,727$25,058,603

X-33 Total liabilities and net assetsStart of year $36,830,266$35,750,337

Part XI · Reconciliation of net assets $25,058,603 net assets at year end

XI-1 Total revenue$16,464,016

XI-2 Total expenses$18,713,913

XI-3 Revenue less expenses−$2,249,897

XI-4 Net assets at start of year$26,167,727

XI-5 Net unrealized gains (losses) on investments$1,140,773

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$25,058,603

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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The Harley School FY2023 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Compensation history total reportable pay by year · 5 named individuals · Part VII

Questions the 990 asks

Programs and updates

Questions for The Harley School

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV