The Browning School

Nonprofit profile at a glance

EIN
131623918
IRS 990 coverage
2009–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
New York, NY, US
Phone
212-838-6280
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$34,630,772
Expenses
$35,467,743
Assets
$191,612,943
Liabilities
$94,018,781

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

41 people listed

Executive titles in this filing

  • Andrew E Vogel (Trustee, Vice President)
  • Sarah McGee (Trustee, President PA)
  • Alex Perruzzi (Vice President PA)
  • Valda M Witt (President)
  • Stevie Rachmuth (President Alumni Association)

Highest reported compensation

  • John M Botti (Head of School): $1,208,505 total reported compensation
  • John Campbell (CFO): $626,661 total reported compensation
  • Bobbi Mark (Chief Advancement Officer): $329,929 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide our students with the skills and dispositions to become courageous and compassionate men of intellect and integrity who aspire to contribute meaningfully to our world.

What it reported doing in 2024

Chartered Boys School with grades from pre-primary through fourth year high school.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 81% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 88
  • Accountability: 92
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 71.5%; rating input score 72
  • Fundraising efficiency: $1.3 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.2%; rating input score 95; 29th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.4%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 5.4; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 67.9% of revenue deployed · 71.5% of spending went to programs
  • Governance: 20 of 21 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $25.4M in reported program spending
  • Leadership: top reported pay $1.2M · 41 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $24.1M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.