Civic Intelligence

Crossroads Academy

990 • Fiscal year 2017 • EIN 02-0451454

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 16, 2017

Organization ProfileWWW.CROSSROADSACADEMY.ORG

View Organization Page

95 Dartmouth College HighwayLyme, NH 03768

(603) 795-3111

Siviq Scores

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

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.48x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

50th percentile

2.8%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

63rd percentile

$151,345

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

53rd percentile

4.8%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

76th percentile

22%

Faster revenue growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$8,557,927

Up $393,129 (+4.8%) from 2016

Net Assets

Up

$7,376,575

Up $179,545 (+2.5%) from 2016

Liabilities

Up

$1,181,352

Up $213,584 (+22%) from 2016

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin50th percentile

Revenue

Up

$2,450,602

Up $436,211 (+22%) from 2016

Expenses

Up

$2,381,844

Up $44,182 (+1.9%) from 2016

Net Income

Up

$68,758

Up $392,029 (+121%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $8,063,003Liabilities 2011: $1,229,652Net Assets 2011: $6,833,3512011Assets 2012: $8,210,239Liabilities 2012: $1,268,093Net Assets 2012: $6,942,1462012Assets 2013: $7,872,816Liabilities 2013: $979,085Net Assets 2013: $6,893,7312013Assets 2014: $8,666,805Liabilities 2014: $1,036,626Net Assets 2014: $7,630,1792014Assets 2015: $8,276,006Liabilities 2015: $766,648Net Assets 2015: $7,509,3582015Assets 2016: $8,164,798Liabilities 2016: $967,768Net Assets 2016: $7,197,0302016Assets 2017: $8,557,927Liabilities 2017: $1,181,352Net Assets 2017: $7,376,5752017Assets 2018: $8,625,659Liabilities 2018: $1,036,976Net Assets 2018: $7,588,6832018Assets 2019: $8,448,440Liabilities 2019: $813,271Net Assets 2019: $7,635,1692019Assets 2020: $9,408,472Liabilities 2020: $951,120Net Assets 2020: $8,457,3522020Assets 2021: $15,162,418Liabilities 2021: $2,356,991Net Assets 2021: $12,805,4272021Assets 2022: $13,900,785Liabilities 2022: $1,688,056Net Assets 2022: $12,212,7292022Assets 2023: $12,888,057Liabilities 2023: $1,413,430Net Assets 2023: $11,474,6272023Assets 2024: $12,374,152Liabilities 2024: $1,489,215Net Assets 2024: $10,884,9372024Assets 2025: $11,866,561Liabilities 2025: $988,840Net Assets 2025: $10,877,7212025

Highlighted filing

2017

Assets$8,557,927
Liabilities$1,181,352
Net Assets$7,376,575
Open 2017 Filing

Operations Trend

Revenue Growth76th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,096,6942011Expenses 2012: $2,126,2422012Revenue 2013: $2,196,246Expenses 2013: $2,267,003Net Income 2013: -$70,7572013Revenue 2014: $3,048,869Expenses 2014: $2,346,923Net Income 2014: $701,9462014Revenue 2015: $2,240,091Expenses 2015: $2,326,794Net Income 2015: -$86,7032015Revenue 2016: $2,014,391Expenses 2016: $2,337,662Net Income 2016: -$323,2712016Revenue 2017: $2,450,602Expenses 2017: $2,381,844Net Income 2017: $68,7582017Revenue 2018: $2,776,918Expenses 2018: $2,522,384Net Income 2018: $254,5342018Revenue 2019: $2,597,960Expenses 2019: $2,573,081Net Income 2019: $24,8792019Revenue 2020: $3,298,384Expenses 2020: $2,489,753Net Income 2020: $808,6312020Revenue 2021: $6,963,120Expenses 2021: $2,926,227Net Income 2021: $4,036,8932021Revenue 2022: $2,944,228Expenses 2022: $3,237,304Net Income 2022: -$293,0762022Revenue 2023: $2,910,029Expenses 2023: $3,516,741Net Income 2023: -$606,7122023Revenue 2024: $3,018,134Expenses 2024: $3,712,207Net Income 2024: -$694,0732024Revenue 2025: $3,728,392Expenses 2025: $3,874,939Net Income 2025: -$146,5472025

Highlighted filing

2017

Revenue$2,450,602
Expenses$2,381,844
Net Income$68,758
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$3,026,964
Mission and Program Overview

Mission

Crossroads Academy is an independent coeducational day school focused on teaching the "Core Knowledge and "Core Virtues" curricula. Crossroads Academy is committed to academic excellence and moral integrity, and seeks to inspire students to love learning, act honorably, and contribute to intellectual, cultural and civic life.

CROSSROADS ACADEMY is an independent coeducational day school committed to academic excellence and moral integrity. We inspire our students to love learning, act honorably, and contribute actively to intellectual,cultural, and civic life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,688,657$5,581,343▼ $107,314
Savings and Temporary Cash Investments$1,115,706$1,437,995▲ $322,289
Investments in Publicly Traded Securities$1,286,539$1,384,168▲ $97,629
Cash and Non-Interest-Bearing Accounts$7,528$101,501▲ $93,973
Accounts Receivable$27,564$42,146▲ $14,582
Pledges and Grants Receivable$5,500$7,999▲ $2,499
Prepaid Expenses and Deferred Charges$33,304$2,775▼ $30,529
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,164,798$8,557,927▲ $393,129
Other Assets Total-$0-
Liabilities
Deferred Revenue$825,748$1,057,938▲ $232,190
Mortgage Notes Payable Secured by Investment Property$101,831$82,748▼ $19,083
Accounts Payable and Accrued Expenses$32,661$22,066▼ $10,595
Other Liabilities$7,528$18,600▲ $11,072
Total Liabilities$967,768$1,181,352▲ $213,584
Net Assets / Fund Balance
Unrestricted Net Assets$5,993,339$6,178,346▲ $185,007
Temporarily Rstr Net Assets$1,203,691$1,198,229▼ $5,462
Total Net Assets Fund Balance$7,197,030$7,376,575▲ $179,545
Total Liabilities and Net Assets / Fund Balance$8,164,798$8,557,927▲ $393,129

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,938,568$1,713,236$5,651,804
Leasehold Improvements$1,132,844$345,498$1,478,342
Other Land Buildings$234,558$297,165$531,723
Land$255,000-$255,000
Equipment$20,373$116,159$136,532

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,286,539$4,007▲ $147,999-$1,384,168
2015$1,323,082-▲ $13,857-$1,286,539
2014$1,311,547$27,359▼ $5,324-$1,323,082
2013$272,502$1,008,000▲ $46,279-$1,311,547
2012$251,653-▲ $33,549-$272,502
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad Choyt - Ex OfficioHead of SchoolFT$147,491$3,854$151,345
Marie WessonBusiness MgrFT$76,622$4,075$80,697

Board Members and Trustees

NameTitle
Posie TaylorPresident
David HofferVice President
Alyssa KelleyTrustee
David KotzTrustee
Dawn AverittTrustee
Ellie KyungTrustee
Jay BensonTrustee
Larry ShaperTrustee
Lorna Brittan-smithTrustee
Mary Jo TurkTrustee
Nina Sand-loudTrustee
Sean GormanTrustee
Zheng DuanTrustee
Laurel MackinSecretary
Kevin Blake DarcyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$372,809
Program Service Revenue
$2,042,691
Investment Income
$34,027
Other Revenue
$1,075
All Other Contributions
$372,809
Change in Net Assets
$68,758

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,450,602
Revenue Not Reported on Form 990
$110,787
Total Revenue per Audited Statements
$2,561,389
Total Revenue per Form 990
$2,450,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,670,770
Other Expenses$711,074
Total Fundraising Expense$86,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,105,164$56,789$37,819$1,199,772
Current Officers, Directors, Trustees, and Key Employees$83,761$103,021$27,921$214,703
Depreciation Depletion$181,577--$181,577
Occupancy$142,393--$142,393
Payroll Taxes$91,175$11,995$4,859$108,029
Other Employee Benefits$101,473$2,009$1,008$104,490
All Other Expenses$47,902$6,618$1,993$56,513
Pension Plan Contributions$31,643$8,921$3,212$43,776
Fees for Services Legal$34,107$316$1,500$35,923
Insurance$23,253$478-$23,731
Other Expenses$22,023$1,461$844$22,023
Information Technology$11,878-$249$12,127
Advertising$12,063--$12,063
Fees for Services Accounting-$11,300-$11,300
Fees for Services Other-$7,859-$7,859
Interest$3,120--$3,120
Total Functional Expenses$2,077,872$217,667$86,305$2,381,844

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,381,844
Total Expenses per Audited Statements$2,381,844
Total Expenses per Form 990$2,381,844
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Parents Association$18,600
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 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, Line 11B: Form 990 Review Process

“The finance committee reviews the 990 for accuracy, approves it before its filing deadline, and reports the results of its review to the board of trustees.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each board member signs off on the board's conflict of interest statement annually.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“For the Head of School, the Executive Committee of the Board researches appropriate compensation and handles his performance evaluation. The Board reviewed at length the responsibilities of the Head of School as detailed in his contract and job description in conjunction with researching salaries for Heads of School in independent schools provided by the Independent School Association of Northern New England (ISANNE) and the National Association of Independent Schools (NAIS), along with published salaries for public school superintendents, public school principals, etc. The Board determined that since we are such a small school, our Head of School serves in many capacities that, in larger schools, would be staffed by additional personnel. As a result, his salary is commensurate with his responsibilities and experience. FOR THE REVIEW AND APPROVAL PROCESS FOR THE SALARY OF THE BUSINESS MANAGER, THE HEAD OF SCHOOL CONSIDERS THE PROPOSED SALARY VS. SURVEY RESULTS DISTRIBUTED BY ISANNE ANNUALLY AND NAIS, WHEN AVAILABLE, AND CONFIRMS THE SALARY IS REASONABLE BASED UPON THESE BENCHMARKS IN CONJUNCTION WITH PERFORMANCE AND JOB RESPONSIBILITIES. THIS SALARY IS INCLUDED IN THE ANNUAL BUDGET WHICH IS SUBMITTED TO THE BOARD FOR APPROVAL.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All governing documents, policies, and financial statements available to the public upon request.form 990 is also available at www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Crossroads Academy
EIN
02-0451454
Phone
6037953111
Address
95 DARTMOUTH COLLEGE HIGHWAY, LYME, NH 03768

Signing Officer

Name
Kevin Blake Darcy
Title
Treasurer
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Choyt
Formed
1991
Legal Domicile
Nh
Voting Board Members
16
Independent Board Members
16
Employees
61
Volunteers
14

Preparer

Firm
Fothergill Segale & Valley CPAs
Address
143 Barre Street, Montpelier, VT 05602
Preparer
Sheila R Valley CPA
Phone
8022236261
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The School's endowment includes both donor-restricted funds and funds designated by the Board of Trustees to function as endowments. As required by generally accepted accounting principles, net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.The Board of Trustees of the School has interpreted the Uniform Prudent Management of Institutional Funds Act (UPMIFA) as requiring the reservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the School records donor restricted endowment funds as temporarily restricted net assets until those amounts are appropriated for expenditure by the School in a manner consistent with the standard of prudence prescribed by UPMIFA. In accordance with UPMIFA, the School considers the following factors in making a determination to appropriate or accumulate donor restricted endowment funds: (1) the duration and preservation of the various funds, (2) the purposes of the donor restricted endowment funds, (3) general economic conditions, (4) the possible effect of inflation and deflation, (5) the expected total return from income and the appreciation of investments, (6) other resources of the School, and (7) the Schools investment policies.Investment Return Objectives, Risk Parameters and Strategies. The School has adopted investment and spending policies, approved by the Board of Trustees, for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment funds while also maintaining the purchasing power of those endowment assets over the long term. Accordingly, the investment process seeks to achieve an after-cost total real rate of return, including investment income as well as capital appreciation, which exceeds the annual distribution with acceptable levels of risk. Endowment assets are invested in a well-diversified asset mix that is intended to result in a consistent inflation-protected rate of return that has sufficient liquidity to make an annual distribution of 4%, while growing the funds, if possible. Actual returns in any given year may vary from this amount. Investment risk is measured in terms of the total endowment fund; investment assets and allocation between asset classes and strategies are managed to not expose the fund to unacceptable levels of risk.Spending Policy - The School has a policy of annually appropriating for distribution up to 4% of the average market value of the endowment portfolio at the end of the preceeding 12 quarters. In the event of a substantial gift (greater than 50% of the market value of the endowment), the Board may apply a transitional spending policy. The Board seeks to protect the real purchasing power of the endowment over time; produce consistent spending increases; and preserve and enhance the growth of principal.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14President
IRS990/Form990PartVIISectionAGrp/TitleTxt15HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt16BUSINESS MGR
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0CROSSROADS ACADEMY is an independent coeducational day school committed to academic excellence and moral integrity. We inspire our students to love learning, act honorably, and contribute actively to intellectual,cultural, and civic life.
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101473
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IRS990/OtherExpensesGrp/Desc2SUMMER PROGRAM
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IRS990/OtherExpensesGrp/FundraisingAmt1844
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06900
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11461
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IRS990/OtherExpensesGrp/ProgramServicesAmt182279
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IRS990/OtherExpensesGrp/TotalAmt231611
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IRS990/PYTotalRevenueAmt02014391
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,557,927
Liabilities
$1,181,352
Net assets
$7,376,575
Revenue
$2,450,602
Expenses
$2,381,844
Net income
$68,758
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.9$0.99$10.9$3.73$3.87$0.15
2024Detailed filing. Detailed filing data is available for this year.$12.4$1.49$10.9$3.02$3.71$0.69
2023Detailed filing. Detailed filing data is available for this year.$12.9$1.41$11.5$2.91$3.52$0.61
2022Detailed filing. Detailed filing data is available for this year.$13.9$1.69$12.2$2.94$3.24$0.29
2021Detailed filing. Detailed filing data is available for this year.$15.2$2.36$12.8$6.96$2.93$4.04
2020Detailed filing. Detailed filing data is available for this year.$9.41$0.95$8.46$3.30$2.49$0.81
2019Detailed filing. Detailed filing data is available for this year.$8.45$0.81$7.64$2.60$2.57$0.02
2018Detailed filing. Detailed filing data is available for this year.$8.63$1.04$7.59$2.78$2.52$0.25
2017Detailed filing. Detailed filing data is available for this year.$8.56$1.18$7.38$2.45$2.38$0.07
2016Detailed filing. Detailed filing data is available for this year.$8.16$0.97$7.20$2.01$2.34$0.32
2015Detailed filing. Detailed filing data is available for this year.$8.28$0.77$7.51$2.24$2.33$0.09
2014Detailed filing. Detailed filing data is available for this year.$8.67$1.04$7.63$3.05$2.35$0.70
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.87$0.98$6.89$2.20$2.27$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.21$1.27$6.94$2.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$1.23$6.83$2.10
Peer Organizations

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