Civic Intelligence

Cardigan Mountain School

EIN 02-0223580 • 501(c)3 • Canaan, NH

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Profile

To offer a close-knit community that prepares middle school boys in mind, body, and spirit for responsible and meaningful lives in a global society.

Refreshing map…

62 Alumni DriveCanaan, NH 03741

www.cardigan.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.17x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.60x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

46th percentile

3.3%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$533,455

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

39th percentile

3.2%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$87,919,800

Up $2,761,659 (+3.2%) from 2023

Liabilities

Down

$14,516,571

Down $582,669 (-3.9%) from 2023

Net Assets

Up

$73,403,229

Up $3,344,328 (+4.8%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin46th percentile

Revenue

Up

$24,251,822

Up $2,317,649 (+11%) from 2023

Expenses

Up

$23,444,816

Up $523,973 (+2.3%) from 2023

Net Income

Up

$807,006

Up $1,793,676 (+182%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$100M$50M$0Assets 2012: $37,616,286Liabilities 2012: $4,587,656Net Assets 2012: $33,028,6302012Assets 2013: $53,141,687Liabilities 2013: $11,623,745Net Assets 2013: $41,517,9422013Assets 2014: $61,567,761Liabilities 2014: $13,424,113Net Assets 2014: $48,143,6482014Assets 2015: $69,508,270Liabilities 2015: $17,667,374Net Assets 2015: $51,840,8962015Assets 2016: $74,044,655Liabilities 2016: $21,653,519Net Assets 2016: $52,391,1362016Assets 2017: $72,840,729Liabilities 2017: $19,920,999Net Assets 2017: $52,919,7302017Assets 2018: $74,023,343Liabilities 2018: $18,194,863Net Assets 2018: $55,828,4802018Assets 2019: $81,689,952Liabilities 2019: $16,823,913Net Assets 2019: $64,866,0392019Assets 2020: $79,508,009Liabilities 2020: $18,303,574Net Assets 2020: $61,204,4352020Assets 2021: $88,323,836Liabilities 2021: $19,138,934Net Assets 2021: $69,184,9022021Assets 2022: $84,289,031Liabilities 2022: $14,864,722Net Assets 2022: $69,424,3092022Assets 2023: $85,158,141Liabilities 2023: $15,099,240Net Assets 2023: $70,058,9012023Assets 2024: $87,919,800Liabilities 2024: $14,516,571Net Assets 2024: $73,403,2292024

Highlighted filing

2024

Assets$87,919,800
Liabilities$14,516,571
Net Assets$73,403,229
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$30M$20M$10M$0-$10MExpenses 2012: $13,475,0192012Revenue 2013: $23,273,483Expenses 2013: $15,134,196Net Income 2013: $8,139,2872013Revenue 2014: $21,228,145Expenses 2014: $16,386,272Net Income 2014: $4,841,8732014Revenue 2015: $20,903,664Expenses 2015: $17,521,220Net Income 2015: $3,382,4442015Revenue 2016: $22,197,260Expenses 2016: $17,733,588Net Income 2016: $4,463,6722016Revenue 2017: $15,814,281Expenses 2017: $17,615,157Net Income 2017: -$1,800,8762017Revenue 2018: $20,256,569Expenses 2018: $18,794,431Net Income 2018: $1,462,1382018Revenue 2019: $28,554,193Expenses 2019: $19,812,861Net Income 2019: $8,741,3322019Revenue 2020: $21,198,275Expenses 2020: $20,835,791Net Income 2020: $362,4842020Revenue 2021: $19,494,747Expenses 2021: $19,732,666Net Income 2021: -$237,9192021Revenue 2022: $28,636,102Expenses 2022: $21,519,854Net Income 2022: $7,116,2482022Revenue 2023: $21,934,173Expenses 2023: $22,920,843Net Income 2023: -$986,6702023Revenue 2024: $24,251,822Expenses 2024: $23,444,816Net Income 2024: $807,0062024

Highlighted filing

2024

Revenue$24,251,822
Expenses$23,444,816
Net Income$807,006
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$87,919,800
Liabilities
$14,516,571
Net assets
$73,403,229
Revenue
$24,251,822
Expenses
$23,444,816
Net income
$807,006
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$87.9$14.5$73.4$24.3$23.4$0.81
2023Detailed filing. Detailed filing data is available for this year.$85.2$15.1$70.1$21.9$22.9$0.99
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$84.3$14.9$69.4$28.6$21.5$7.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.3$19.1$69.2$19.5$19.7$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.5$18.3$61.2$21.2$20.8$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$81.7$16.8$64.9$28.6$19.8$8.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$74.0$18.2$55.8$20.3$18.8$1.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$72.8$19.9$52.9$15.8$17.6$1.80
2016Detailed filing. Detailed filing data is available for this year.$74.0$21.7$52.4$22.2$17.7$4.46
2015Detailed filing. Detailed filing data is available for this year.$69.5$17.7$51.8$20.9$17.5$3.38
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$61.6$13.4$48.1$21.2$16.4$4.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.1$11.6$41.5$23.3$15.1$8.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.6$4.59$33.0$13.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 13, 2025
Return Version
2023v6.0
Gross Receipts
$61,498,669
Mission and Program Overview

Mission

To offer a close-knit community that prepares middle school boys in mind, body, and spirit for responsible and meaningful lives in a global society.

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$42,890,824$42,725,797▼ $165,027
Investments in Publicly Traded Securities$39,418,729$42,627,844▲ $3,209,115
Pledges and Grants Receivable$1,015,427$832,715▼ $182,712
Savings and Temporary Cash Investments$615,771$586,591▼ $29,180
Prepaid Expenses and Deferred Charges$435,457$454,432▲ $18,975
Accounts Receivable$37,686$231,848▲ $194,162
Inventories for Sale or Use$195,501$188,520▼ $6,981
Cash and Non-Interest-Bearing Accounts$15,877$12,092▼ $3,785
Total Assets$85,158,141$87,919,800▲ $2,761,659
Other Assets Total$532,869$259,961▼ $272,908
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,822,228$10,262,730▲ $440,502
Deferred Revenue$3,484,506$3,045,005▼ $439,501
Accounts Payable and Accrued Expenses$1,331,536$1,021,755▼ $309,781
Other Liabilities$460,970$187,081▼ $273,889
Total Liabilities$15,099,240$14,516,571▼ $582,669
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$44,430,803$45,114,356▲ $683,553
Net Assets With Donor Restrictions$25,628,098$28,288,873▲ $2,660,775
Total Net Assets Fund Balance$70,058,901$73,403,229▲ $3,344,328
Total Liabilities and Net Assets / Fund Balance$85,158,141$87,919,800▲ $2,761,659

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,262,441$23,074,036$60,336,477
Equipment$968,470$4,562,734$5,531,204
Leasehold Improvements$2,483,697$767,632$3,251,329
Other Land Buildings$1,052,379-$1,052,379
Land$958,810-$958,810

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$39,424,955$841,098▲ $4,407,850$1,994,000$42,679,903
2022$37,898,773$419,431▲ $3,037,551$1,930,800$39,424,955
2021$41,687,209$1,076,214▼ $2,995,426$1,869,224$37,898,773
2020$33,003,216$45,092▲ $10,195,353$1,556,452$41,687,209
2019$35,211,447$34,789▼ $776,788$1,466,232$33,003,216
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher DayHead of SchoolFT$452,087$81,368$533,455
Jotham BurnettDirector of DevelopmentFT$132,813$45,945$178,758
Stephen SolbergCFO & Asst Head of School Thru Aug 2023FT$139,632$29,812$169,444
Sandra HollingsworthDirector of Planned GiftsFT$124,908$27,148$152,056
Edward AudettDirector of AdmissionsFT$119,861$30,818$150,679
Joshua LeroyDean of Faculty, Asst Head of SchoolFT$110,992$27,057$138,049
MICHAEL O'BRIENCFO as of Oct 2023FT$34,208$10,535$44,743

Board Members and Trustees

NameTitle
David GregoryChair
George MacomberVice Chair
Karl HutterVice Chair
Paula GloverVice Chair
Alva TaylorTrustee
Candyce MartinTrustee
Christopher J KingTrustee
Christopher M TaliercioTrustee
Christopher R HaleTrustee
Daniel ZinsmeyerTrustee
Doowhan KoTrustee
Ethan FrechetteTrustee
F Corning Kenly IiiTrustee
George DavisTrustee
Guifang HeTrustee
Heather KnappTrustee
Jeffrey M RobertsTrustee
Jeremy T CriglerTrustee
Jessica Abramson LottTrustee
Jonathan N WakelyTrustee
Kristi RossTrustee
Laura WaldronTrustee
Lori BohanTrustee
Mario ZambranoTrustee
Michael SantiniTrustee
P Edward KrayerTrustee
Pornphisud MongkhonvanitTrustee
Robert DurdenTrustee
Stewart S Dixon JrTrustee
Tyler L LewisTrustee
Robert V ChartenerSecretary
Marc PorcelliTreasurer
Michael B GarrisonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Flikcompass GroupFood Service ContractorPO BOX 417632, Boston, MA 02241-7632$1,304,503
Brandon Hiltz ConstructionLeach Field UpgradePO BOX 43, Boston, MA 03217$622,028
E & R LaundryLaundry Services80 ROSS AVENUE, Manchester, NH 03103$321,564
Summit 48 ConstructionOutsourced Food Service Provider119 OLD TURNPIKE ROAD, Concord, NH 03301$295,710
Nortcenter FoodsFood Service ProviderPO BOX 2628, Augusta, ME 04330$244,127
Revenue and Support

Revenue Composition

Contributions and Grants
$3,322,126
Program Service Revenue
$19,087,506
Investment Income
$1,867,454
Other Revenue
$-25,264
All Other Contributions
$2,680,067
Change in Net Assets
$807,006

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 Traded11$127,626Fair Market Value (FMV)
Total Noncash Contributions11$127,626-

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,254,518
Revenue Not Reported on Financial Statements
$-2,696
Revenue Not Reported on Form 990
$-1,072,071
Other Revenue Adjustments
$-208,227
Total Revenue per Audited Statements
$23,182,447
Total Revenue per Form 990
$24,251,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,600,169
Other Expenses$9,235,254
Grants and Similar Amounts Paid$3,609,393
Total Fundraising Expense$1,673,580
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,595,283$1,897,055$873,117$7,365,455
Grants to Domestic Individuals$3,609,393--$3,609,393
Depreciation Depletion$1,739,841$149,063$171,990$2,060,894
Occupancy$1,262,346$84,631$19,975$1,366,952
Other Employee Benefits$770,824$317,802$112,747$1,201,373
Current Officers, Directors, Trustees, and Key Employees-$782,194-$782,194
Office Expenses$180,438$439,199$108,834$728,471
Pension Plan Contributions$378,689$181,027$73,574$633,290
Payroll Taxes$351,539$199,525$66,793$617,857
Information Technology$442,961$31,116$15,558$489,635
Travel$148,616$193,984$121,904$464,504
Interest$294,579$31,906$14,463$340,948
Other Expenses$243,281$75,386$75,386$243,281
All Other Expenses$43,637$163,996$13,359$220,992
Insurance$22,838$192,064-$214,902
Fees for Service Investment Mgmnt Fees-$205,531-$205,531
Advertising$24,592$127,784-$152,376
Fees for Services Other$35,625$84,103$5,880$125,608
Fees for Services Accounting-$62,130-$62,130
Fees for Services Legal-$49,813-$49,813
Total Functional Expenses$16,502,927$5,268,309$1,673,580$23,444,816

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$23,444,816
Total Expenses per Audited Statements$19,838,119
Expenses per Audited Statements$19,629,892
Expenses Not Reported on Financial Statements$3,814,924
Other Expense Adjustments$3,609,393
Expenses Not Reported on Form 990$208,227
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,899
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PARENTS' AUCTION$642,059-$15,899-
Total Events$642,059-$15,899$-15,899
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Finance Lease Obligation$60,562
Current Portion of Operating Lease Obligation$58,048
Current Portion of Capital Lease Obligation$35,138
Deferred Compensation$33,333

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANew Hampshire Health and Educational Facilities Authority2012-07-11$11,000,000Finance the construction of projects

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,000,000--$24,158

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
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

“Prior to the filing of the form 990, it is reviewed by the board of trustees.”

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

“The organization regularly and consistently monitors and enforces compliance with its conflict of interest policy. The organization requires board members to disclose annually any interests that could give rise to a conflict. If a member has a conflict of interest with a particular matter, that member will leave the meeting when a vote is taken.”

Form 990, Part VI, Section B, Line 15

“There is a sub-committee of the board, the disqualified employees sub-committee, that meets and uses national and regional statistics on other institutions' compensation for key employees.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, form 990, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cardigan Mountain School
EIN
02-0223580
Phone
6035234321
Address
62 ALUMNI DRIVE, CANAAN, NH 03741

Signing Officer

Name
Christopher Day
Title
Head of School
Phone
6035234321
Signed
2025-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Day
Formed
1945
Legal Domicile
Nh
Voting Board Members
33
Independent Board Members
32
Employees
205
Volunteers
33

Preparer

Firm
Tss Advisors LLC
Address
19 MORGAN DRIVE, LEBANON, NH 03766
Preparer
Amber T Mcgonis CPA
Phone
6036530044
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Provision for bad debt: program service expenses 0. Management and general expenses 95,889. Fundraising expenses 0. Total expenses 95,889. Credit card and bank fees: program service expenses 0. Management and general expenses 68,107. Fundraising expenses 0. Total expenses 68,107. Commencement: program service expenses 43,637. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,637. Development events: program service expenses 0. Management and general expenses 0. Fundraising expenses 13,359. Total expenses 13,359.”

FORM 990, PART XI, LINE 9:

“Provision for pledges -211,809. Gain on life insurance 3,444. Life insurance premiums -1,620.”

Financial Statement Notes

PART V, LINE 4:

“The purpose of the endowment funds is to maintain a predictable stream of funding for the programs supported by the endowment funds.”

PART X, LINE 2:

“Accounting standards codification subtopic 740-10, accounting for uncertainty in income taxes, addresses the accounting uncertainty of income taxes recognized in an enterprise's financial statements and prescribes a threshold of "more-likely-than-not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Subtopic 740-10 also provides guidance on measurement classification, interest, penalties, and disclosure. The school has determined that the provisions of subtopic 740-10 do not have a material effect on the school's financial statements. The school believes it is no longer subject to examinations for years prior to 2020.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Financial aid -3,609,393. Provision for pledges -211,809. Life insurance premiums -1,620. Gain on life insurance 3,444.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Store expenses -192,328. Fundraising expense -15,899.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Store expenses 192,328. Fundraising expense 15,899. Rounding”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANICAL AID 3,609,393.”

Raw XML AppendixShowing 400 of 1,008 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/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE

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