Civic Intelligence

High Mowing School

EIN 02-0222138 • 501(c)3 • Wilton, NH

View Organization Page

Profile

High mowing school is a waldorf high school for boarding and day students, where talented and experienced teachers draw on the wisdom of waldorf education, and nurture the interests of today's young people. We utilize an approach to learning that is based on an understanding of the developing human being and the changing world around us. We offer an experiential and vigorous program of arts-infused academics within a small and friendly school community, where young people and adults have the opportunity to form authentic and meaningful relationships. We provide a complete program of humanities, math, science, world languages, fine, practical and performing arts, diverse movement education and individual interest electives - all immersed in and surrounded by nature.

222 Isaac Frye HighwayWilton, NH 03086

www.highmowing.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.35x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.69x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-4.8%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-12%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$13,101,799

Down $661,765 (-4.8%) from 2024

Liabilities

Down

$4,576,245

Down $104,803 (-2.2%) from 2024

Net Assets

Down

$8,525,554

Down $556,962 (-6.1%) from 2024

Operations
Liabilities / Revenue75th percentileNet Margin14th percentile

Revenue

Down

$6,618,524

Down $876,842 (-12%) from 2024

Expenses

Up

$7,625,712

Up $143,940 (+1.9%) from 2024

Net Income

Down

-$1,007,188

Down $1,020,782 (-7509%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$15M$10M$5.0M$0Assets 2010: $9,885,390Liabilities 2010: $2,831,885Net Assets 2010: $7,053,5052010Assets 2011: $9,862,221Liabilities 2011: $2,788,071Net Assets 2011: $7,074,1502011Assets 2012: $10,316,842Liabilities 2012: $3,408,554Net Assets 2012: $6,908,2882012Assets 2013: $9,791,735Liabilities 2013: $3,164,369Net Assets 2013: $6,627,3662013Assets 2014: $10,451,358Liabilities 2014: $3,653,923Net Assets 2014: $6,797,4352014Assets 2015: $10,162,970Liabilities 2015: $3,428,605Net Assets 2015: $6,734,3652015Assets 2016: $9,863,648Liabilities 2016: $3,867,793Net Assets 2016: $5,995,8552016Assets 2017: $9,968,768Liabilities 2017: $4,312,017Net Assets 2017: $5,656,7512017Assets 2018: $11,850,458Liabilities 2018: $4,683,372Net Assets 2018: $7,167,0862018Assets 2019: $11,099,535Liabilities 2019: $4,668,515Net Assets 2019: $6,431,0202019Assets 2020: $11,096,982Liabilities 2020: $4,725,754Net Assets 2020: $6,371,2282020Assets 2021: $11,724,383Liabilities 2021: $4,121,638Net Assets 2021: $7,602,7452021Assets 2022: $12,485,248Liabilities 2022: $5,137,877Net Assets 2022: $7,347,3712022Assets 2023: $13,811,903Liabilities 2023: $5,209,794Net Assets 2023: $8,602,1092023Assets 2024: $13,763,564Liabilities 2024: $4,681,048Net Assets 2024: $9,082,5162024Assets 2025: $13,101,799Liabilities 2025: $4,576,245Net Assets 2025: $8,525,5542025

Highlighted filing

2025

Assets$13,101,799
Liabilities$4,576,245
Net Assets$8,525,554
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,139,3472010Expenses 2011: $4,495,6642011Revenue 2012: $4,745,043Expenses 2012: $5,013,950Net Income 2012: -$268,9072012Revenue 2013: $4,929,115Expenses 2013: $5,257,796Net Income 2013: -$328,6812013Revenue 2014: $5,567,989Expenses 2014: $5,532,967Net Income 2014: $35,0222014Revenue 2015: $5,495,136Expenses 2015: $5,440,872Net Income 2015: $54,2642015Revenue 2016: $6,202,350Expenses 2016: $6,966,805Net Income 2016: -$764,4552016Revenue 2017: $6,040,182Expenses 2017: $6,426,188Net Income 2017: -$386,0062017Revenue 2018: $5,578,875Expenses 2018: $5,887,329Net Income 2018: -$308,4542018Revenue 2019: $5,487,469Expenses 2019: $6,348,977Net Income 2019: -$861,5082019Revenue 2020: $5,809,649Expenses 2020: $5,843,788Net Income 2020: -$34,1392020Revenue 2021: $6,348,961Expenses 2021: $5,342,995Net Income 2021: $1,005,9662021Revenue 2022: $6,272,441Expenses 2022: $6,220,183Net Income 2022: $52,2582022Revenue 2023: $7,931,193Expenses 2023: $6,865,738Net Income 2023: $1,065,4552023Revenue 2024: $7,495,366Expenses 2024: $7,481,772Net Income 2024: $13,5942024Revenue 2025: $6,618,524Expenses 2025: $7,625,712Net Income 2025: -$1,007,1882025

Highlighted filing

2025

Revenue$6,618,524
Expenses$7,625,712
Net Income-$1,007,188
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,101,799
Liabilities
$4,576,245
Net assets
$8,525,554
Revenue
$6,618,524
Expenses
$7,625,712
Net income
-$1,007,188
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.1$4.58$8.53$6.62$7.63$1.01
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$4.68$9.08$7.50$7.48$0.01
2023Detailed filing. Detailed filing data is available for this year.$13.8$5.21$8.60$7.93$6.87$1.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$5.14$7.35$6.27$6.22$0.05
2021Detailed filing. Detailed filing data is available for this year.$11.7$4.12$7.60$6.35$5.34$1.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$4.73$6.37$5.81$5.84$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$4.67$6.43$5.49$6.35$0.86
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$4.68$7.17$5.58$5.89$0.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.97$4.31$5.66$6.04$6.43$0.39
2016Detailed filing. Detailed filing data is available for this year.$9.86$3.87$6.00$6.20$6.97$0.76
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$3.43$6.73$5.50$5.44$0.05
2014Detailed filing. Detailed filing data is available for this year.$10.5$3.65$6.80$5.57$5.53$0.04
2013Summary only. Only limited summary data is available for this year.$9.79$3.16$6.63$4.93$5.26$0.33
2012Summary only. Only limited summary data is available for this year.$10.3$3.41$6.91$4.75$5.01$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.86$2.79$7.07$4.50
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.89$2.83$7.05$4.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$7,411,566
Mission and Program Overview

Mission

We educate our students to seek truth and fulfill their highest potential, to impart meaningful purpose to their lives, and to contribute courageously to the positive development of the world.

High mowing school is a coeducational, non-denominational college-preparatory waldorf boarding and day school serving motivated students in early childhood programs through grade 12.we recognize and nurture the highest potential in each school community member. We serve our students' ongoing discovery of the world and of themselves, and we guide them in developing their capacities to fully experience their unique life journey. We model excellence in waldorf education, and aspire to be a catalyst for positive change in the world. Our graduates are prepared to reach their unique individual goals and to contribute to a sustainable, generative, and peaceful future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,944,297$6,851,659▼ $92,638
Investments in Publicly Traded Securities$5,292,777$5,252,825▼ $39,952
Cash and Non-Interest-Bearing Accounts$777,171$321,452▼ $455,719
Accounts Receivable$173,712$167,375▼ $6,337
Prepaid Expenses and Deferred Charges$54,181$23,056▼ $31,125
Intangible Assets$24,109$20,779▼ $3,330
Inventories for Sale or Use-$1,747-
Total Assets$13,763,564$13,101,799▼ $661,765
Other Assets Total$497,317$462,906▼ $34,411
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,137,236$2,025,690▼ $111,546
Deferred Revenue$971,661$940,234▼ $31,427
Tax Exempt Bond Liabilities$816,616$764,492▼ $52,124
Other Liabilities$474,068$439,655▼ $34,413
Accounts Payable and Accrued Expenses$281,467$406,174▲ $124,707
Total Liabilities$4,681,048$4,576,245▼ $104,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,545,685$5,887,107▼ $658,578
Net Assets With Donor Restrictions$2,536,831$2,638,447▲ $101,616
Total Net Assets Fund Balance$9,082,516$8,525,554▼ $556,962
Total Liabilities and Net Assets / Fund Balance$13,763,564$13,101,799▼ $661,765

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,137,075$8,593,369$14,730,444
Other Land Buildings$101,366$1,073,141$1,174,507
Land$528,942-$528,942
Equipment$84,276$331,645$415,921

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,170,397-▲ $257,122-$2,427,519
2023$2,036,128-▲ $134,269-$2,170,397
2022$1,848,056-▲ $188,072-$2,036,128
2021$2,007,235-▼ $159,179-$1,848,056
2020$1,849,254-▲ $203,881$45,900$2,007,235
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katherine MeyerHead of SchoolFT$157,576$14,623$157,576

Board Members and Trustees

NameTitle
Richard EmmetPresident
Michael RhineVice President
Brad MillerTrustee
Brendan HarnettTrustee
Cary HughesTrustee
Constance HoguetTrustee
Jeremy ElderTrustee
Nathan KonoTrustee
Paul GardnerTrustee
Will PowersTrustee
Richard NeelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,166,567
Program Service Revenue
$5,155,676
Investment Income
$150,283
Other Revenue
$145,998
All Other Contributions
$1,166,567
Change in Net Assets
$-1,007,188

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded779$203,152Market Value
Other Non Cash Contri Table1$25,000Face Value of Loan P
Total Noncash Contributions780$228,152-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,602,647
Revenue Not Reported on Financial Statements
$15,877
Revenue Not Reported on Form 990
$452,755
Total Revenue per Audited Statements
$7,055,402
Total Revenue per Form 990
$6,618,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,901,113
Other Expenses$2,643,153
Total Fundraising Expense$320,262
Grants and Similar Amounts Paid$81,446
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,881,797$766,863$199,075$3,847,735
Other Employee Benefits$445,913$117,885$30,941$594,739
Depreciation Depletion$354,252$39,363-$393,615
All Other Expenses$241,207$101,925$10,325$353,457
Payroll Taxes$215,108$56,306$15,026$286,440
Insurance$199,230$66,410-$265,640
Fees for Services Other-$255,546$8,055$263,601
Occupancy$209,037$39,193$13,065$261,295
Current Officers, Directors, Trustees, and Key Employees$137,759$22,386$12,054$172,199
Information Technology$72,541$36,270$12,090$120,901
Other Expenses$81,188$20,297$6,118$101,485
Interest$85,520--$85,520
Grants to Domestic Individuals$81,446--$81,446
Fees for Services Accounting-$45,444-$45,444
Fees for Services Legal-$35,778-$35,778
Advertising-$21,767-$21,767
Fees for Service Investment Mgmnt Fees-$15,877-$15,877
Travel-$12,981$683$13,664
Total Functional Expenses$5,619,383$1,686,067$320,262$7,625,712

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,625,712
Total Expenses per Audited Statements$7,612,364
Expenses per Audited Statements$7,609,835
Expenses Not Reported on Financial Statements$15,877
Expenses Not Reported on Form 990$2,529
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,076
Fundraising Direct Expenses$2,529
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Events$38,076$38,076$2,529$35,547
Total Events$38,076$38,076$2,529$35,547
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$439,655

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANh Health and Education Facilities2007-04-11$2,000,000REFINANCE OF EXISITING
BNh Health and Education Facilities2017-08-11$200,000FINANCING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,000,000---
B----

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
No
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
No
Other officer compensation reviewed
No
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

“Form 990 is reviewed by the business manager and provided to all board members for comment prior to filing.”

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

“The board of directors discloses annually any conflicts of interest that may occur.”

Form 990, Part VI, Section C, Line 19

“Made available upon request”

Filing and Contact Details

Filer

Filer Name
High Mowing School
EIN
02-0222138
Phone
6036542391
Address
222 ISAAC FRYE HIGHWAY, WILTON, NH 03086

Signing Officer

Name
Richard Emmet
Title
President
Phone
6036542391
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Emmet
Formed
1942
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
11
Employees
161
Volunteers
40

Preparer

Firm
Oster & Wheeler Pc
Address
265 WASHINGTON ST, KEENE, NH 03431
Preparer
Christopher R Wheeler CPA
Phone
6033524500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The board restricted fund has been established by donors to support the long-term viability of the school. Assets are managed to provide income annually to support programs and scholarships for students in addition to other purpose restrictions as designated by the donors.”

PART X, LINE 2:

“The school is exempt from federal and state income tax under section 501(c)(3) of the internal revenue code. In addition, the school qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an school that is not a private foundation under section 509(a)(2). The school has evaluated its significant tax positions, including their tax-exempt status, and determined that they do not need to recognize a liability for any uncertain tax positions for interest, penalties or potential taxes.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 2,529.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 2,529.”

Raw XML AppendixShowing 400 of 668 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.

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IRS990/MissionDesc0WE EDUCATE OUR STUDENTS TO SEEK TRUTH AND FULFILL THEIR HIGHEST POTENTIAL, TO IMPART MEANINGFUL PURPOSE TO THEIR LIVES, AND TO CONTRIBUTE COURAGEOUSLY TO THE POSITIVE DEVELOPMENT OF THE WORLD.
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