Civic Intelligence

The Chapin School Ltd

EIN 13-1635257 • 501(c)3 • New York, NY

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Linked School Profile

The Chapin School

New York, NY • Day

794 students

Profile

The chapin school is an independent day school for young women in grades k through 12. Chapin is committed to preparing young women to thrive and lead through the pursuit of academic excellence, personal integrety and community responsibility.

Refreshing map…

100 East End AvenueNew York, NY 10028

www.chapin.edu

Siviq Scores

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

Liabilities / Assets

49th percentile

0.28x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

1.54x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

15th percentile

-8.7%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

50th percentile

$849,340

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

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

Asset Growth

23rd percentile

0.2%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

32nd percentile

3.8%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$355,935,643

Up $827,801 (+0.2%) from 2023

Liabilities

Down

$101,161,060

Down $1,942,955 (-1.9%) from 2023

Net Assets

Up

$254,774,583

Up $2,770,756 (+1.1%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin15th percentile

Revenue

Up

$65,689,401

Up $2,422,947 (+3.8%) from 2023

Expenses

Up

$71,406,173

Up $1,516,640 (+2.2%) from 2023

Net Income

Up

-$5,716,772

Up $906,307 (+14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$400M$300M$200M$100M$0Assets 2010: $178,631,499Liabilities 2010: $47,660,278Net Assets 2010: $130,971,2212010Assets 2011: $195,738,976Liabilities 2011: $46,948,414Net Assets 2011: $148,790,5622011Assets 2012: $195,472,348Liabilities 2012: $46,484,868Net Assets 2012: $148,987,4802012Assets 2013: $194,445,946Liabilities 2013: $32,682,973Net Assets 2013: $161,762,9732013Assets 2014: $203,292,205Liabilities 2014: $31,306,116Net Assets 2014: $171,986,0892014Assets 2015: $238,224,372Liabilities 2015: $30,707,428Net Assets 2015: $207,516,9442015Assets 2016: $278,961,958Liabilities 2016: $64,306,465Net Assets 2016: $214,655,4932016Assets 2017: $328,479,673Liabilities 2017: $104,772,829Net Assets 2017: $223,706,8442017Assets 2018: $375,673,720Liabilities 2018: $140,536,019Net Assets 2018: $235,137,7012018Assets 2019: $385,906,342Liabilities 2019: $141,927,986Net Assets 2019: $243,978,3562019Assets 2020: $363,091,064Liabilities 2020: $110,860,552Net Assets 2020: $252,230,5122020Assets 2021: $372,266,225Liabilities 2021: $109,702,258Net Assets 2021: $262,563,9672021Assets 2022: $363,404,258Liabilities 2022: $109,313,229Net Assets 2022: $254,091,0292022Assets 2023: $355,107,842Liabilities 2023: $103,104,015Net Assets 2023: $252,003,8272023Assets 2024: $355,935,643Liabilities 2024: $101,161,060Net Assets 2024: $254,774,5832024

Highlighted filing

2024

Assets$355,935,643
Liabilities$101,161,060
Net Assets$254,774,583
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$100M$50M$0-$50MExpenses 2010: $34,458,4982010Revenue 2011: $46,156,950Expenses 2011: $34,079,457Net Income 2011: $12,077,4932011Expenses 2012: $36,162,3322012Revenue 2013: $40,581,194Expenses 2013: $36,342,236Net Income 2013: $4,238,9582013Revenue 2014: $45,886,301Expenses 2014: $37,542,149Net Income 2014: $8,344,1522014Revenue 2015: $84,079,466Expenses 2015: $39,280,176Net Income 2015: $44,799,2902015Revenue 2016: $58,236,606Expenses 2016: $43,476,317Net Income 2016: $14,760,2892016Revenue 2017: $57,807,471Expenses 2017: $47,893,420Net Income 2017: $9,914,0512017Revenue 2018: $62,303,357Expenses 2018: $49,102,975Net Income 2018: $13,200,3822018Revenue 2019: $63,000,974Expenses 2019: $49,673,524Net Income 2019: $13,327,4502019Revenue 2020: $54,418,538Expenses 2020: $49,145,121Net Income 2020: $5,273,4172020Revenue 2021: $58,408,515Expenses 2021: $53,918,859Net Income 2021: $4,489,6562021Revenue 2022: $63,936,787Expenses 2022: $64,047,901Net Income 2022: -$111,1142022Revenue 2023: $63,266,454Expenses 2023: $69,889,533Net Income 2023: -$6,623,0792023Revenue 2024: $65,689,401Expenses 2024: $71,406,173Net Income 2024: -$5,716,7722024

Highlighted filing

2024

Revenue$65,689,401
Expenses$71,406,173
Net Income-$5,716,772
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$355,935,643
Liabilities
$101,161,060
Net assets
$254,774,583
Revenue
$65,689,401
Expenses
$71,406,173
Net income
-$5,716,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$356$101$255$65.7$71.4$5.72
2023Detailed filing. Detailed filing data is available for this year.$355$103$252$63.3$69.9$6.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$363$109$254$63.9$64.0$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$372$110$263$58.4$53.9$4.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$363$111$252$54.4$49.1$5.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$386$142$244$63.0$49.7$13.3
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$376$141$235$62.3$49.1$13.2
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$328$105$224$57.8$47.9$9.91
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$279$64.3$215$58.2$43.5$14.8
2015Detailed filing. Detailed filing data is available for this year.$238$30.7$208$84.1$39.3$44.8
2014Detailed filing. Detailed filing data is available for this year.$203$31.3$172$45.9$37.5$8.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$194$32.7$162$40.6$36.3$4.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$195$46.5$149$36.2
2011Summary only. Only limited summary data is available for this year.$196$46.9$149$46.2$34.1$12.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$179$47.7$131$34.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$67,025,149
Mission and Program Overview

Mission

The chapin school is an independent day school for young women in grades k-12. Chapin's committed to preparing young women to thrive/lead through the pursuit of academic excellence.

The chapin school is an independent day school for young women in grades k through 12.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$249,164,333$237,926,607▼ $11,237,726
Investments in Publicly Traded Securities$48,091,364$57,223,811▲ $9,132,447
Investments Other Securities$25,411,538$27,807,761▲ $2,396,223
Savings and Temporary Cash Investments$18,726,366$19,210,868▲ $484,502
Pledges and Grants Receivable$7,385,586$6,113,596▼ $1,271,990
Cash and Non-Interest-Bearing Accounts$4,079,742$5,449,194▲ $1,369,452
Prepaid Expenses and Deferred Charges$827,770$839,116▲ $11,346
Accounts Receivable$289,821$268,560▼ $21,261
Total Assets$355,107,842$355,935,643▲ $827,801
Other Assets Total$1,131,322$1,096,130▼ $35,192
Liabilities
Tax Exempt Bond Liabilities$85,480,147$84,048,685▼ $1,431,462
Deferred Revenue$8,638,311$9,012,195▲ $373,884
Accounts Payable and Accrued Expenses$6,839,570$5,955,846▼ $883,724
Other Liabilities$2,145,987$2,144,334▼ $1,653
Total Liabilities$103,104,015$101,161,060▼ $1,942,955
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$227,890,330$226,773,600▼ $1,116,730
Net Assets With Donor Restrictions$24,113,497$28,000,983▲ $3,887,486
Total Net Assets Fund Balance$252,003,827$254,774,583▲ $2,770,756
Total Liabilities and Net Assets / Fund Balance$355,107,842$355,935,643▲ $827,801

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$234,245,166$92,191,186$326,436,352
Equipment$1,992,183$11,628,730$13,620,913
Land$1,264,097-$1,264,097
Other Land Buildings$425,161-$425,161
Other Securities$14,471,427--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$71,575,859$18,675,556▲ $9,569,692$2,346,650$97,474,457
2022$65,853,682$1,835,349▲ $6,124,392$2,237,564$71,575,859
2021$66,777,337$5,328,611▼ $3,766,242$2,486,023$65,853,683
2020$99,195,178$855,433▲ $9,767,812$43,041,086$66,777,337
2019$113,136,873$921,322▲ $3,710,589$18,573,606$99,195,178
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzanne FogartyHead of SchoolFT$750,313$99,027$849,340
Marita AltmanDirector of AdvancementFT$314,572$51,282$365,854
Hall XiomaraAssociate Head of SchoolFT$303,712$49,001$352,713
Therese CruiteHead of Lower SchoolFT$258,753$43,973$302,726
Karey Boals SchnerDirector of College GuidanceFT$255,950$39,782$295,732
Mary P FosterChief Financial OfficerFT$255,950$35,275$291,225
Allison BishopHead of Upper SchoolFT$248,705$42,366$291,071
Jay Mathews Thru June 2023Chief Financial OfficerFT$174,193$24,853$199,046

Board Members and Trustees

NameTitle
Leeann BlackChair
Stephanie ColemanVice Chair
Kim Karetsky KrinskyVice Chair, Finance
Amanda WaldronTrustee
Arielle PatrickTrustee
Bara TischTrustee
Beth KojimaTrustee
Brian J HigginsTrustee
Burwell Espy SchorrTrustee
Christina S DiggsTrustee
Cisco J Del ValleTrustee
Denise Bailey-castroTrustee
Hande BayraktarTrustee
Jared CohenTrustee
Megan HeanueTrustee
Melinda ChengTrustee
Pooja GoyalTrustee
Rebecca IrwinTrustee
Wallis PostTrustee
William S MackloweTrustee
Alexa Bator ChaeAssisant Secretary
Clarence MitchellSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Jrm Construction Management LLCConstruction242 WEST 32ND STREET, New York, NY 10018$2,661,306
Aramark CorporationFood ServicePO BOX 419860, Dallas, TX 75397$2,306,600
Abm Industries INCMaintenancePO BOX 419860, Boston, MA 02241$1,754,521
Corbin's CrusadersSports Program5 EAGLE BLUFF SUITE 2, Rye Brook, NY 10573$270,235
Elizabeth Bergin Next Stop Broadway LLCInstructional200 N END AVENUE 5S RE, New York, NY 10282$215,518
Revenue and Support

Revenue Composition

Contributions and Grants
$11,597,496
Program Service Revenue
$52,043,859
Investment Income
$1,804,110
Other Revenue
$243,936
All Other Contributions
$10,932,551
Change in Net Assets
$-5,716,772

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4,675$1,317,455Comparable Sales
Total Noncash Contributions4,675$1,317,455-

Audited Revenue Reconciliation

Revenue per Audited Statements
$57,505,578
Revenue Not Reported on Financial Statements
$8,183,823
Revenue Not Reported on Form 990
$8,537,528
Other Revenue Adjustments
$8,183,823
Total Revenue per Audited Statements
$66,043,106
Total Revenue per Form 990
$65,689,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$33,766,376
Other Expenses$29,258,628
Grants and Similar Amounts Paid$8,183,823
Total Fundraising Expense$3,432,879
Professional Fundraising Fees$197,346

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,051,142$5,937,598$1,290,399$25,279,139
Depreciation Depletion$11,090,685$2,028,784$405,757$13,525,226
Grants to Domestic Individuals$8,183,823--$8,183,823
Other Employee Benefits$2,071,675$728,893$170,351$2,970,919
Pension Plan Contributions$1,702,610$598,784$133,746$2,435,140
Interest$1,794,447$328,253$65,651$2,188,351
Payroll Taxes$1,280,726$454,574$107,619$1,842,919
Office Expenses$35,240$921,980$466,877$1,424,097
Current Officers, Directors, Trustees, and Key Employees$359,603$608,954$269,702$1,238,259
Other Expenses$860,850$645,197$129,039$860,850
Insurance$539,133$98,622$19,724$657,479
Occupancy$545,969$65,457$4,089$615,515
All Other Expenses$599,545--$599,545
Fees for Services Other-$103,478$100,700$204,178
Fees for Services Professional Fundraising--$197,346$197,346
Fees for Service Investment Mgmnt Fees-$161,317-$161,317
Conferences and Meetings$33,859$47,431$70,475$151,765
Fees for Services Legal-$104,057-$104,057
Fees for Services Accounting-$87,830-$87,830
Travel$1,488$272$1,404$3,164
Total Functional Expenses$55,051,813$12,921,481$3,432,879$71,406,173

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$71,406,173
Total Expenses per Audited Statements$63,272,350
Expenses per Audited Statements$63,222,350
Expenses Not Reported on Financial Statements$8,183,823
Other Expense Adjustments$8,183,823
Expenses Not Reported on Form 990$50,000
International Activity

International Summary

Offices
0
Employees
0
Spending
$27,807,761

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
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments-00$27,807,761
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$197,346
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Bond Interest$2,014,797
Deferred Revenue of Pooled Life and Annuity Income Gifts$129,537

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANew York City Industrial Development Agency2016-08-24$25,000,000Civic facility revenue bonds series
BNew York City Industrial Development Agency2016-08-24$25,000,000Civic facility revenue bonds series
CNew York City Industrial Development Agency2017-12-20$25,000,000Civic facility revenue bonds series

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$25,000,000--$196,838
B$25,000,000--$196,838
C$25,000,000--$601,868

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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Review of form 990: the audit committee of the board confers with the chief financial officer to review the form 990 and its required attachments and schedules. A thorough review of all financial and narrative information is undertaken to make sure all reports and schedules reflect the actual operating results of the school for the most recently completed fiscal year. A final draft copy of the form 990 is provided to the full board prior to its filing. After review, the chief financial officer files the completed return with the internal revenue service.”

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

“Conflict of interest policy: trustees and professional staff are required to attest annually to their familiarity with the school's policies and provide information concerning any possible conflict of interest.”

Form 990, Part VI, Section B, Line 15

“Compensation: the compensation committee of the trustees determines the annual increase for the head of the school. The head of the school determines salaries for other employees. Salaries are determined based on published comparable salary information for similar schools in the area.”

Form 990, Part VI, Section C, Line 18

“Public inspection: the school makes its form 990, char500, and financial statements available upon request, or those same forms may be obtained through www.charitiesnys.com and www.guidestar.org. The governing documents and conflict of interest policy are distributed internally and are not made available to the public.”

Form 990, Part VI, Section C, Line 19

“Public inspection: the school makes its form 990, char500, and financial statements available upon request, or those same forms may be obtained through www.charitiesnys.com and www.guidestar.org. The governing documents and conflict of interest policy are distributed internally and are not made available to the public.”

Filing and Contact Details

Filer

Filer Name
The Chapin School Ltd
EIN
13-1635257
Phone
2127442335
Address
100 EAST END AVENUE, NEW YORK, NY 10028

Signing Officer

Name
Patricia Foster
Title
Chief Financial Officer
Phone
2127442335
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Fogarty
Formed
1929
Legal Domicile
Ny
Voting Board Members
23
Independent Board Members
22
Employees
314
Volunteers
450

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

“Bad debt expense of -50,000.”

Financial Statement Notes

PART V, LINE 4:

“The school's endowment funds provide a predictable stream of funding to programs supported by its endowment, while seeking to maintain the purchasing power of the endowment.”

PART X, LINE 2:

“Income tax uncertainties: the school is subject to the provisions of the financial accounting standards board's accounting standards codification ("asc") topic 740, income taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the school's general tax-exempt status, management believes asc topic 740 has not had, and is not anticipated to have, a material impact on the school's financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarship expense 8,183,823.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“BAD DEBT EXPENSE 50,000.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarship expense 8,183,823.”

Raw XML AppendixShowing 400 of 1,097 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06839570
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05955846
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IRS990/AccountsReceivableGrp/EOYAmt0268560
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE CHAPIN SCHOOL IS AN INDEPENDENT DAY SCHOOL FOR YOUNG WOMEN IN GRADES K THROUGH 12.
IRS990/AllOtherContributionsAmt010932551
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0599545
IRS990/AllOtherExpensesGrp/TotalAmt0599545
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JENNIE LEUNG CO CHAPIN SCHOOL
IRS990/BooksInCareOfDetail/PhoneNum02125704923
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 EAST END AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
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