Civic Intelligence

The Brearley School

EIN 13-1623915 • 501(c)3 • New York, NY

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Linked School Profile

The Brearley School

New York, NY • private

Profile

The brearley school is a private educational institution in new york city that provides a quality education to girls in grades k-12.

Refreshing map…

610 East 83rd StreetNew York, NY 10028

www.brearley.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.21x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.21x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

65th percentile

9.1%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$1,087,585

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

56th percentile

6.6%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

22%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$384,095,633

Up $23,942,750 (+6.6%) from 2023

Liabilities

Down

$82,500,132

Down $1,725,259 (-2.0%) from 2023

Net Assets

Up

$301,595,501

Up $25,668,009 (+9.3%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin65th percentile

Revenue

Up

$68,188,291

Up $12,067,960 (+22%) from 2023

Expenses

Up

$61,985,395

Up $4,406,216 (+7.7%) from 2023

Net Income

Up

$6,202,896

Up $7,661,744 (+525%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400M$300M$200M$100M$0Assets 2010: $174,880,225Liabilities 2010: $22,896,634Net Assets 2010: $151,983,5912010Assets 2011: $193,359,954Liabilities 2011: $24,820,955Net Assets 2011: $168,538,9992011Assets 2012: $189,721,796Liabilities 2012: $24,719,475Net Assets 2012: $165,002,3212012Assets 2013: $200,259,797Liabilities 2013: $26,284,372Net Assets 2013: $173,975,4252013Assets 2014: $215,680,979Liabilities 2014: $25,110,631Net Assets 2014: $190,570,3482014Assets 2015: $233,914,129Liabilities 2015: $36,333,988Net Assets 2015: $197,580,1412015Assets 2016: $282,026,711Liabilities 2016: $76,180,033Net Assets 2016: $205,846,6782016Assets 2017: $312,032,151Liabilities 2017: $78,684,497Net Assets 2017: $233,347,6542017Assets 2018: $337,072,908Liabilities 2018: $83,830,793Net Assets 2018: $253,242,1152018Assets 2019: $342,806,374Liabilities 2019: $84,109,774Net Assets 2019: $258,696,6002019Assets 2020: $343,206,429Liabilities 2020: $82,220,624Net Assets 2020: $260,985,8052020Assets 2021: $371,332,515Liabilities 2021: $75,735,618Net Assets 2021: $295,596,8972021Assets 2022: $343,264,245Liabilities 2022: $77,828,700Net Assets 2022: $265,435,5452022Assets 2023: $360,152,883Liabilities 2023: $84,225,391Net Assets 2023: $275,927,4922023Assets 2024: $384,095,633Liabilities 2024: $82,500,132Net Assets 2024: $301,595,5012024

Highlighted filing

2024

Assets$384,095,633
Liabilities$82,500,132
Net Assets$301,595,501
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $34,976,6782010Expenses 2011: $34,041,6532011Expenses 2012: $36,324,5942012Revenue 2013: $35,131,110Expenses 2013: $38,265,384Net Income 2013: -$3,134,2742013Revenue 2014: $39,478,878Expenses 2014: $38,838,837Net Income 2014: $640,0412014Revenue 2015: $49,419,225Expenses 2015: $40,834,579Net Income 2015: $8,584,6462015Revenue 2016: $55,525,413Expenses 2016: $41,785,023Net Income 2016: $13,740,3902016Revenue 2017: $65,566,824Expenses 2017: $43,885,960Net Income 2017: $21,680,8642017Revenue 2018: $60,055,207Expenses 2018: $45,679,279Net Income 2018: $14,375,9282018Revenue 2019: $50,772,548Expenses 2019: $45,881,885Net Income 2019: $4,890,6632019Revenue 2020: $67,256,418Expenses 2020: $49,361,241Net Income 2020: $17,895,1772020Revenue 2021: $54,677,601Expenses 2021: $54,227,793Net Income 2021: $449,8082021Revenue 2022: $64,261,143Expenses 2022: $53,511,201Net Income 2022: $10,749,9422022Revenue 2023: $56,120,331Expenses 2023: $57,579,179Net Income 2023: -$1,458,8482023Revenue 2024: $68,188,291Expenses 2024: $61,985,395Net Income 2024: $6,202,8962024

Highlighted filing

2024

Revenue$68,188,291
Expenses$61,985,395
Net Income$6,202,896
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$384,095,633
Liabilities
$82,500,132
Net assets
$301,595,501
Revenue
$68,188,291
Expenses
$61,985,395
Net income
$6,202,896
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$384$82.5$302$68.2$62.0$6.20
2023Detailed filing. Detailed filing data is available for this year.$360$84.2$276$56.1$57.6$1.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$343$77.8$265$64.3$53.5$10.7
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$371$75.7$296$54.7$54.2$0.45
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$343$82.2$261$67.3$49.4$17.9
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$343$84.1$259$50.8$45.9$4.89
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$337$83.8$253$60.1$45.7$14.4
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$312$78.7$233$65.6$43.9$21.7
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$282$76.2$206$55.5$41.8$13.7
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$234$36.3$198$49.4$40.8$8.58
2014Detailed filing. Detailed filing data is available for this year.$216$25.1$191$39.5$38.8$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$200$26.3$174$35.1$38.3$3.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$190$24.7$165$36.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$193$24.8$169$34.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$175$22.9$152$35.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$168,785,310
Mission and Program Overview

Mission

The brearley school is a private educational institution in new york city that provides a quality education to girls in grades k-12.

Private educational institution in nyc that provides a quality education to girls in grades k-12.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$155,867,614$161,765,374▲ $5,897,760
Investments Other Securities$109,188,749$117,047,814▲ $7,859,065
Investments in Publicly Traded Securities$71,978,871$82,922,904▲ $10,944,033
Savings and Temporary Cash Investments$13,393,482$9,940,835▼ $3,452,647
Pledges and Grants Receivable$5,419,934$8,141,139▲ $2,721,205
Prepaid Expenses and Deferred Charges$1,869,803$1,831,472▼ $38,331
Accounts Receivable$25,165$91,007▲ $65,842
Cash and Non-Interest-Bearing Accounts$1,500$1,500→ $0
Total Assets$360,152,883$384,095,633▲ $23,942,750
Other Assets Total$2,407,765$2,353,588▼ $54,177
Liabilities
Tax Exempt Bond Liabilities$48,982,990$49,029,218▲ $46,228
Deferred Revenue$22,673,140$21,757,102▼ $916,038
Accounts Payable and Accrued Expenses$8,037,421$7,525,164▼ $512,257
Other Liabilities$4,531,840$4,188,648▼ $343,192
Total Liabilities$84,225,391$82,500,132▼ $1,725,259
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,176,084$206,376,075▲ $11,199,991
Net Assets With Donor Restrictions$80,751,408$95,219,426▲ $14,468,018
Total Net Assets Fund Balance$275,927,492$301,595,501▲ $25,668,009
Total Liabilities and Net Assets / Fund Balance$360,152,883$384,095,633▲ $23,942,750

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$107,067,029$27,890,866$134,957,895
Land$28,052,870-$28,052,870
Leasehold Improvements$4,373,284$17,082,193$21,455,477
Other Land Buildings$20,519,661-$20,519,661
Equipment$1,752,530$3,947,549$5,700,079
Other Securities$68,745,740--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$68,875,469$882,325▲ $9,179,346$2,927,188$76,009,952
2022$65,590,540$887,469▲ $4,713,372$2,315,912$68,875,469
2021$75,731,813$811,543▼ $9,132,083$1,820,733$65,590,540
2020$61,896,393$1,541,763▲ $14,532,239$2,238,582$75,731,813
2019$62,966,991$286,715▲ $763,484$2,120,797$61,896,393
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jane Foley FriedHead of SchoolFT$915,302$172,283$1,087,585
Rahul TripathiCFO/COOFT$479,573$88,053$567,626
James E MulkinAsst. Head Academic LifeFT$331,677$65,562$397,239
Carolyn ClarkDirector of College AdvisingFT$266,636$77,185$343,821
Doris ColemanDirector of FacilitiesFT$268,291$72,770$341,061
Phoebe GeerDirector of AdvancementFT$293,910$43,357$337,267
Maria-anna ZimmermannHead of Lower SchoolFT$258,862$57,063$315,925
Betty NoelHead of Upper SchoolFT$254,279$53,183$307,462

Board Members and Trustees

NameTitle
Modupe Akinola RobinsonPresident
Susan BerresfordVice President
Alan YanTrustee
Alexander BrodskyTrustee
Bill ShutzerTrustee
Daphne Crespo-helmTrustee
Gideon BergerTrustee
John McginnTrustee
Katrina McallTrustee
Lauren WassonTrustee
Lita TandonTrustee
Margo NederlanderTrustee
Martha HaakmatTrustee
Megan LuiTrustee
Nekesa StrakerTrustee
Ning JinTrustee
Olivia WassenaarTrustee
Ranika CohenTrustee
Sidaya SherwoodTrustee
Tara AbrahamsTrustee
Terri SeligmenTrustee
Tom FarrellTrustee
Sue MengSecretary
Munib IslamTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Shawmut Design And ConstructionConstruction3 EAST 54TH STREET, New York, NY 10022$7,044,644
Cetraruddy Architecture DpcConstruction Management1 BATTERY PLAZA, New York, NY 10004$602,799
Colliers InternationalArchitect Services101 CRAWFORDS CORNER ROAD, Holmdel, NJ 07733$343,767
Njb Protection LLCSecurity Services35 E GRASSY SPRAIN ROAD, Yonkers, NY 10710$333,276
Promenet INCIt Services42 BROADWAY, New York, NY 10004$320,933
Revenue and Support

Revenue Composition

Contributions and Grants
$13,913,237
Program Service Revenue
$48,630,662
Investment Income
$5,064,087
Other Revenue
$580,305
All Other Contributions
$12,975,117
Change in Net Assets
$6,202,896

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded41$216,199Published Mrkt Quote
Total Noncash Contributions41$216,199-

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,301,202
Revenue Not Reported on Financial Statements
$8,887,089
Revenue Not Reported on Form 990
$19,541,200
Other Revenue Adjustments
$8,431,089
Total Revenue per Audited Statements
$78,842,402
Total Revenue per Form 990
$68,188,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,576,163
Other Expenses$16,978,143
Grants and Similar Amounts Paid$8,431,089
Total Fundraising Expense$2,373,028
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,249,299$5,633,974$975,157$24,858,430
Grants to Domestic Individuals$8,431,089--$8,431,089
Other Employee Benefits$4,034,629$1,288,584$269,815$5,593,028
Depreciation Depletion$2,718,218$867,803$180,816$3,766,837
Pension Plan Contributions$1,561,993$499,074$105,028$2,166,095
Current Officers, Directors, Trustees, and Key Employees$1,164,024$562,900$313,664$2,040,588
Payroll Taxes$1,384,080$441,873$92,069$1,918,022
Interest-$1,494,978-$1,494,978
Fees for Services Other$159,125$1,069,108$109,103$1,337,336
Occupancy$975,728$316,889$38,111$1,330,728
Office Expenses-$1,317,818$6,040$1,323,858
All Other Expenses$106,185$667,118$264,163$1,037,466
Information Technology$138,921$649,328-$788,249
Insurance-$758,857-$758,857
Travel$510,377$60,075$12,171$582,623
Other Expenses$235,752$310,480$4,483$550,715
Fees for Service Investment Mgmnt Fees-$456,000-$456,000
Conferences and Meetings$136,228$90,334$2,408$228,970
Fees for Services Accounting-$129,950-$129,950
Fees for Services Legal-$74,006-$74,006
Total Functional Expenses$42,075,377$17,536,990$2,373,028$61,985,395

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$61,985,395
Total Expenses per Audited Statements$53,174,393
Expenses per Audited Statements$53,098,306
Expenses Not Reported on Financial Statements$8,887,089
Other Expense Adjustments$8,431,089
Expenses Not Reported on Form 990$76,087
International Activity

International Summary

Offices
0
Employees
0
Spending
$68,745,740

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$62,553,405
Europe (including Iceland & Greenland)Investments-00$6,192,335
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$352,656
Fundraising Gross Income$352,656
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2024 Benefit$890,986$352,656$138,400$214,256
Total Events$890,986$352,656$352,656$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$2,107,432
Agency Funds$2,081,216

Bond Issues

BondIssuerIssuedIssue PricePurpose
ABuild Nyc Resource Corporation2015-09-29$50,000,000The brearley school project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$50,000,000$15,817,465-$964,408

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The management of the school reviews the draft of the form 990. Upon its satisfaction, the governing body has designated its audit committee with the responsibility of reviewing the form 990 and reporting its review to the members of the executive commitee of the board for approval. The approved version of the form 990 is distributed to the board of trustees prior to its filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“Each member of the board of trustees and key members of management are required to sign an acknowledgement of compliance with the school's conflict-of-interest policy and to report any potential conflicts on an annual basis. This document is signed at the first board meeting of each year.”

Form 990, Part VI, Section B, Line 15

“The compensation of the head of school is determined by the board of trustees using comparability data collected and kept by an independent consultant. The compensation of other officers and key employees of the school is determined through a review of data from comparable educational institutions and reviewed and approved by the board of trustees as a part of the overall budget process.”

Form 990, Part VI, Section C, Line 19

“The brearley school's governing documents and financial information, with the exception of its federal form 990, are not available to the public.”

Filing and Contact Details

Filer

Filer Name
The Brearley School
EIN
13-1623915
Phone
2127448582
Address
610 EAST 83RD STREET, NEW YORK, NY 10028

Signing Officer

Name
Rahul Tripathi
Title
CFO/COO
Phone
2127448582
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Foley Fried
Formed
1884
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
369
Volunteers
177

Preparer

Firm
Eisner Advisory Group LLC
Address
733 THIRD AVENUE, NEW YORK, NY 10017-2703
Preparer
Candice Meth
Phone
2129498700
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Loss on uncollectible accounts -76,087. Change in value of split interest agreements 12,005.”

Financial Statement Notes

PART V, LINE 4:

“The endowment consists of 158 individual funds establised for a variety of purposes such as scholarship, capital improvement, etc., designated by donors to be restricted in perpetuity.”

PART X, LINE 2:

“The school is subject to the provisions of the financial accounting standards board's (the "fasb") accounting standards codification ("asc") topic 740, income taxes, as it relates to accounting and reporting for uncertainty in income taxes. For the school, these provisions could be applicable to the incurrence of unrelated business income tax attributable to its pass-thru income generated by its limited partnership investments; because the school has always recognized the liability related to this unrelated business income and because of the school's general tax-exempt status, management believes that asc topic 740 has not had, and is not expected to have, a material impact on the school's consolidated financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of split interest agreement 12,005.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against revenue 8,431,089.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on uncollectible accounts 76,087.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against revenue 8,431,089.”

Raw XML AppendixShowing 400 of 1,037 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRIVATE EDUCATIONAL INSTITUTION IN NYC THAT PROVIDES A QUALITY EDUCATION TO GIRLS IN GRADES K-12.
IRS990/AllOtherContributionsAmt012975117
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0667118
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0106185
IRS990/AllOtherExpensesGrp/TotalAmt01037466
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RAHUL TRIPATHI
IRS990/BooksInCareOfDetail/PhoneNum02127448582
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0610 EAST 83RD STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1NEW YORK
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SHAWMUT DESIGN AND CONSTRUCTION
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IRS990/Desc0THE BREARLEY SCHOOL CHALLENGES GIRLS OF ADVENTUROUS INTELLECT AND DIVERSE BACKGROUNDS TO THINK CRITICALLY AND CREATIVELY, AND TO ACT WITH COURAGE AND INTEGRITY. THE SCHOOL FOSTERS A LOVE OF LEARNING, EXCELLENCE IN THE LIBERAL ARTS, AND ENGAGEMENT IN A LIVELY AND INCLUSIVE COMMUNITY. GUIDED BY DEDICATED FACULTY AND STAFF, STUDENTS LEARN TO UPLIFT ONE ANOTHER AS THEY GRAPPLE WITH COMPLEX IDEAS AND DEVELOP A STRONG SENSE OF SELF. WE VALUE EMPATHY, ORIGINALITY, AND DEPTH OF THOUGHT AND CHARACTER. THE BREARLEY COMMUNITY CULTIVATES THE JOY OF LASTING FRIENDSHIPS, THE CONFIDENCE TO PURSUE ONE'S AMBITIONS, AND A COMMITMENT TO THE GREATER GOOD.
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IRS990/Form990PartVIISectionAGrp/TitleTxt27ASST. HEAD ACADEMIC LIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt28HEAD OF LOWER SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR OF COLLEGE ADVISING
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR OF FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt31HEAD OF UPPER SCHOOL
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