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Brookwood School

EIN 16-1499695 · Cooperstown, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair68 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Brookwood School prepares children to be confident, competent learners and good citizens in the community through a program and environment that fosters their development.

Income
$1.1 million
Spending
$1.1 million
Spent on programs
81%
Reserves
4.9 months of spending
Largest source of income
fees for its services, 86%
Employees
41
Volunteers
7
Highest pay
$49,809, executive dir.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 68 out of 100. Higher than 50% of charities in its peer group (education, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.9 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    5 of 15

    Income fell 14% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $533,223 spent. Child care - The infant and toddler program is developmentally appropriate for children six months through three years of age. The environment is designed for sensorial and motor exploration in both the indoor and outdoor settings. The work is to build a sense of independence and self-confidence. The classroom is flexible and open to individual interpretation. Toddlers receive lessons on sensorial materials, language, and mathematics, with the emphasis on language.
  2. $399,828 spent. Tuition - THE BROOKWOOD SCHOOL ENROLLS STUDENTS FROM PRE-K (3&4 YR. OLDS) THROUGH FIFTH GRADE. THE YOUNGEST GRADES BEGIN WITH HANDS-ON, INTERACTIVE LEARNING ACTIVITIES. THESE EDUCATIONAL THREADS CONTINUE THROUGH THE UPPER GRADES. IN SMALL, INFORMAL CLASSES, CREATIVE DIALOGUE AND INDEPENDENT STUDY ARE EMPHASIZED. THE CURRICULUM IS THEME-BASED AND INTERDISCIPLINARY.
  3. $1,372 spent. Other programs consist of Food program and Extracurricular activities
  4. Extended Care - THE SCHOOL OFFERS CHILD CARE BEFORE AND AFTER SCHOOL HOURS. CHILDREN PARTICIPATE IN GAMES, ART PROJECTS, AND FREE PLAY. CHILD CARE IS AVAILABLE TO ALL COMMUNITY CHILDREN AND TRANSPORTATION IS AVAILABLE FROM COOPERSTOWN CENTRAL SCHOOL.
  5. Brookwoods SummerCare program offers children ages 3 - 12 a variety of exciting activities in a creative environment. Caring, well-trained staff direct a variety of traditional day camp activities such as arts and crafts, outdoor games, nature studies, field trips, and an optional overnight at the school. Our spacious playgrounds and 17-acre campus provide an awesome opportunity to explore, learn new skills, and build lasting friendships.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1997.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.