Civic Intelligence

The White Mountain Waldorf School

990 • Fiscal year 2021 • EIN 02-0378184

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

145 Birch Hill RdNorth Conway, NH 03860

(603) 447-3168

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2021

Net Margin

100th percentile

112%

Higher net margin than 100% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$6,137

Higher top officer pay than 54% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

1st percentile

-97%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Assets

Down

$34,527

Down $1,060,612 (-97%) from 2020

Net Assets

Down

$34,527

Down $575,994 (-94%) from 2020

Liabilities

Down

$0

Down $484,618 (-100%) from 2020

Revenue

Down

-$515,513

Down $952,893 (-218%) from 2020

Expenses

Down

$60,481

Down $468,496 (-89%) from 2020

Net Income

Down

-$575,994

Down $484,397 (-529%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,640,423Liabilities 2011: $614,219Net Assets 2011: $1,026,2042011Assets 2012: $1,559,465Liabilities 2012: $626,511Net Assets 2012: $932,9542012Assets 2013: $1,524,118Liabilities 2013: $585,852Net Assets 2013: $938,2662013Assets 2014: $1,451,853Liabilities 2014: $586,848Net Assets 2014: $865,0052014Assets 2015: $1,365,249Liabilities 2015: $554,284Net Assets 2015: $810,9652015Assets 2016: $1,309,949Liabilities 2016: $506,928Net Assets 2016: $803,0212016Assets 2017: $1,237,714Liabilities 2017: $542,422Net Assets 2017: $695,2922017Assets 2018: $1,188,537Liabilities 2018: $484,130Net Assets 2018: $704,4072018Assets 2019: $1,170,440Liabilities 2019: $468,322Net Assets 2019: $702,1182019Assets 2020: $1,095,139Liabilities 2020: $484,618Net Assets 2020: $610,5212020Assets 2021: $34,527Liabilities 2021: $0Net Assets 2021: $34,5272021Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2021

Assets$34,527
Liabilities$0
Net Assets$34,527

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $673,691Expenses 2011: $679,824Net Income 2011: -$6,1332011Revenue 2012: $638,453Expenses 2012: $731,703Net Income 2012: -$93,2502012Revenue 2013: $611,566Expenses 2013: $606,254Net Income 2013: $5,3122013Revenue 2014: $568,944Expenses 2014: $642,205Net Income 2014: -$73,2612014Revenue 2015: $497,582Expenses 2015: $551,622Net Income 2015: -$54,0402015Revenue 2016: $632,749Expenses 2016: $643,198Net Income 2016: -$10,4492016Revenue 2017: $606,406Expenses 2017: $714,135Net Income 2017: -$107,7292017Revenue 2018: $694,649Expenses 2018: $685,534Net Income 2018: $9,1152018Revenue 2019: $622,704Expenses 2019: $624,993Net Income 2019: -$2,2892019Revenue 2020: $437,380Expenses 2020: $528,977Net Income 2020: -$91,5972020Revenue 2021: -$515,513Expenses 2021: $60,481Net Income 2021: -$575,9942021Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2021

Revenue-$515,513
Expenses$60,481
Net Income-$575,994
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$558,616
Mission and Program Overview

Mission

The organization operates an independent school for pre-kindergarten through eighth grade in the mount washington valley of new hampshire with the goal of helping families raise well-balanced, multifaceted children while providing them with a quality education.

Pre-school through eighth grade educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,074,830--
Cash and Non-Interest-Bearing Accounts$20,309$34,527▲ $14,218
Rtn Earn Endowment Incm Other Fnds$610,521$34,527▼ $575,994
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,095,139$34,527▼ $1,060,612
Liabilities
Mortgage Notes Payable Secured by Investment Property$412,165--
Other Liabilities$72,453$0▼ $72,453
Total Liabilities$484,618$0▼ $484,618
Net Assets / Fund Balance
Total Net Assets Fund Balance$610,521$34,527▼ $575,994
Total Liabilities and Net Assets / Fund Balance$1,095,139$34,527▼ $1,060,612
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brett GagnonDirector / AdministratorFT$6,137$6,137

Board Members and Trustees

NameTitle
Shannon MckenneyPresident
Jason SandersonVice President
Carter DavidsonDirector
Jennifer LainDirector
Beth ValleeDirector / Faculty Rep
Chip AlbeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,035
Program Service Revenue
$4,780
Investment Income
$-588,232
Other Revenue
$2,904
All Other Contributions
$35
Change in Net Assets
$-575,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,224
Salaries, Compensation, and Employee Benefits$7,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$26,474--$26,474
Interest$17,984$1,998-$19,982
Other Salaries and Wages$3,106$3,106-$6,212
Insurance$3,522--$3,522
Fees for Services Accounting-$1,690-$1,690
Payroll Taxes$522$523-$1,045
Office Expenses-$1,003-$1,003
Other Expenses$57--$57
Total Functional Expenses$52,161$8,320$0$60,481
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,798
Fundraising Direct Expenses$894
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

The organization's board of directors are provided with a copy of the annual form 990 prior to mailing to irs.

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

Consistent with the organization's by-laws and new hampshire division of charitable trust regulations, all board members who have a conflict of interest with regards to a board decision recuse themselves from any discussion or vote with regards to such.

Form 990, Part VI, Section B, Line 15

While the organization doesn't compensate any of its management related officers, its employees' (who all provide educational and/or educational support services) compensation is determined based on comparable compensation of other area independent schools.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and annual 990 are available for inspection by anyone who makes such request to the organization.

Filing and Contact Details

Filer

Filer Name
White Mountain Waldorf School
EIN
02-0378184
Phone
6034473168
Address
145 BIRCH HILL RD, NORTH CONWAY, NH 03860

Signing Officer

Name
Shannon Mckenney
Title
President
Phone
6034473168
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Mckenney
Formed
1986
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
6
Employees
17
Volunteers
10

Preparer

Firm
Gamwell Caputo Kelsch & Co Pllc
Address
481 WHITE MOUNTAIN HIGHWAY, CONWAY, NH 03818
Preparer
David a Caputo CPA
Phone
6034473356
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The organization has historically used the modified cash basis accounting method which utilizes the cash method for all income and expenses except for the accrual of educator salaries earned during the school year but paid during the summer months which are after the fiscal year-end and an accrual for tuition paid in advance of the school year.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR / ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY IS PRINTED IN LOCAL PAPERS THROUGH THE YEAR DURING STUDENT SOLICITATION AND REGISTRATION PERIODS, ON THEIR WEBSITE, AND APPLICATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
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IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0REAL ESTATE - SITE OF FORMER SCHOOL
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FORMER SCHOOL MODULAR CLASSROOM BUILDINGS
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2FORMER SCHOOL SUPPLIES AND FURNITURE
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3LAND
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0ALVIN COLEMAN AND SON INC
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt1NORTHEAST WOODLAND CHARTERED PUBLIC SCHOOL
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02021-02-26
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12020-08-18
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt22021-03-01
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt32021-01-19
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0851267819
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0365000
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt130000
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt215000
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt375000
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0CORPORATION
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1INDIVIDUALS
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt3SOLE-PROPREITOR
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0REAL ESTATE LISTED FOR SALE ON OPEN MARKET
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1USED MODULAR BUILDINGS LISTED FOR SALE ON OPEN MARKET WITH MOVING COSTS PAID BY BUYERS
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt2ESTIMATED VALUE OF USED FURNITURE, ETC...
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt3REAL ESTATE LISTED FOR SALE ON OPEN MARKET
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0RICHARD GOWENBEN FISCHERMIKE BILO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm1ALAN VALLADARES
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt09 NH ROUTE 13
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt1PLYMOUTH NH / STRATFORD NH /
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt253 TECHNOLOGY DRIVE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt3PO BOX 2147
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0ALBANY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm1VARIOUS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm2CONWAY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm3CONWAY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0NH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd1NH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd2NH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd3NH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd003813
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd103813
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd203818
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd303818
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF THE ANNUAL FORM 990 PRIOR TO MAILING TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONSISTENT WITH THE ORGANIZATION'S BY-LAWS AND NEW HAMPSHIRE DIVISION OF CHARITABLE TRUST REGULATIONS, ALL BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST WITH REGARDS TO A BOARD DECISION RECUSE THEMSELVES FROM ANY DISCUSSION OR VOTE WITH REGARDS TO SUCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHILE THE ORGANIZATION DOESN'T COMPENSATE ANY OF ITS MANAGEMENT RELATED OFFICERS, ITS EMPLOYEES' (WHO ALL PROVIDE EDUCATIONAL AND/OR EDUCATIONAL SUPPORT SERVICES) COMPENSATION IS DETERMINED BASED ON COMPARABLE COMPENSATION OF OTHER AREA INDEPENDENT SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND ANNUAL 990 ARE AVAILABLE FOR INSPECTION BY ANYONE WHO MAKES SUCH REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS HISTORICALLY USED THE MODIFIED CASH BASIS ACCOUNTING METHOD WHICH UTILIZES THE CASH METHOD FOR ALL INCOME AND EXPENSES EXCEPT FOR THE ACCRUAL OF EDUCATOR SALARIES EARNED DURING THE SCHOOL YEAR BUT PAID DURING THE SUMMER MONTHS WHICH ARE AFTER THE FISCAL YEAR-END AND AN ACCRUAL FOR TUITION PAID IN ADVANCE OF THE SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01095139
IRS990/TotalAssetsEOYAmt034527
IRS990/TotalAssetsGrp/BOYAmt01095139
IRS990/TotalAssetsGrp/EOYAmt034527
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt065035
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08320
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052161
IRS990/TotalFunctionalExpensesGrp/TotalAmt060481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0484618
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0484618
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0610521
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034527
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt052161
IRS990/TotalProgramServiceRevenueAmt04780
IRS990/TotalReportableCompFromOrgAmt06137
IRS990/TotalRevenueGrp/ExclusionAmt0-585328
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-515513
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01095139
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034527
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01371 NH ROUTE 16
IRS990/USAddress/CityNm0ALBANY
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003818
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WHITEMOUNTAINWALDORF.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANNON MCKENNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06034473168
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITE MOUNTAIN WALDORF SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0020378184
ReturnHeader/Filer/PhoneNum06034473168
ReturnHeader/Filer/USAddress/AddressLine1Txt0145 BIRCH HILL RD

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