Civic Intelligence

The William J Gould Associates Inc

EIN 04-2134819 • 501(c)3 • Monterey, MA

View Organization Page

Profile

Gould farm is a therapeutic community that promotes recovery for people with mental health and related challenges through meaningful work, community living, and clinical care.

PO Box 157Monterey, MA 01245

www.gouldfarm.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.15x

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

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

Liabilities / Revenue

60th percentile

0.33x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

29th percentile

-2.6%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

35th percentile

$144,876

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

49th percentile

6.5%

Faster revenue growth than 49% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$13,186,217

Down $201,221 (-1.5%) from 2024

Liabilities

Down

$1,960,246

Down $75,105 (-3.7%) from 2024

Net Assets

Down

$11,225,971

Down $126,116 (-1.1%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin29th percentile

Revenue

Up

$6,000,613

Up $366,518 (+6.5%) from 2024

Expenses

Up

$6,153,691

Up $380,132 (+6.6%) from 2024

Net Income

Down

-$153,078

Down $13,614 (-9.8%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$15M$10M$5.0M$0Assets 2011: $6,918,681Liabilities 2011: $2,033,272Net Assets 2011: $4,885,4092011Assets 2012: $7,116,680Liabilities 2012: $1,835,709Net Assets 2012: $5,280,9712012Assets 2013: $7,522,260Liabilities 2013: $1,788,763Net Assets 2013: $5,733,4972013Assets 2014: $8,133,997Liabilities 2014: $1,857,474Net Assets 2014: $6,276,5232014Assets 2015: $8,781,757Liabilities 2015: $2,090,558Net Assets 2015: $6,691,1992015Assets 2016: $9,284,343Liabilities 2016: $1,942,479Net Assets 2016: $7,341,8642016Assets 2017: $9,670,947Liabilities 2017: $1,826,781Net Assets 2017: $7,844,1662017Assets 2018: $10,630,299Liabilities 2018: $1,555,592Net Assets 2018: $9,074,7072018Assets 2019: $11,066,012Liabilities 2019: $1,397,423Net Assets 2019: $9,668,5892019Assets 2020: $12,006,033Liabilities 2020: $1,615,533Net Assets 2020: $10,390,5002020Assets 2021: $13,053,264Liabilities 2021: $2,190,670Net Assets 2021: $10,862,5942021Assets 2022: $12,826,986Liabilities 2022: $2,058,993Net Assets 2022: $10,767,9932022Assets 2023: $13,420,531Liabilities 2023: $2,004,817Net Assets 2023: $11,415,7142023Assets 2024: $13,387,438Liabilities 2024: $2,035,351Net Assets 2024: $11,352,0872024Assets 2025: $13,186,217Liabilities 2025: $1,960,246Net Assets 2025: $11,225,9712025

Highlighted filing

2025

Assets$13,186,217
Liabilities$1,960,246
Net Assets$11,225,971
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,591,519Expenses 2011: $4,006,678Net Income 2011: -$415,1592011Expenses 2012: $3,684,0762012Revenue 2013: $3,896,807Expenses 2013: $3,596,010Net Income 2013: $300,7972013Revenue 2014: $4,086,193Expenses 2014: $3,614,907Net Income 2014: $471,2862014Revenue 2015: $4,429,830Expenses 2015: $3,956,496Net Income 2015: $473,3342015Revenue 2016: $4,650,687Expenses 2016: $4,024,857Net Income 2016: $625,8302016Revenue 2017: $4,631,686Expenses 2017: $4,279,963Net Income 2017: $351,7232017Revenue 2018: $5,932,779Expenses 2018: $4,512,965Net Income 2018: $1,419,8142018Revenue 2019: $2,620,876Expenses 2019: $2,195,406Net Income 2019: $425,4702019Revenue 2020: $5,241,925Expenses 2020: $4,583,332Net Income 2020: $658,5932020Revenue 2021: $5,351,067Expenses 2021: $5,015,189Net Income 2021: $335,8782021Revenue 2022: $5,280,865Expenses 2022: $5,031,518Net Income 2022: $249,3472022Revenue 2023: $5,916,994Expenses 2023: $5,268,218Net Income 2023: $648,7762023Revenue 2024: $5,634,095Expenses 2024: $5,773,559Net Income 2024: -$139,4642024Revenue 2025: $6,000,613Expenses 2025: $6,153,691Net Income 2025: -$153,0782025

Highlighted filing

2025

Revenue$6,000,613
Expenses$6,153,691
Net Income-$153,078
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$13,186,217
Liabilities
$1,960,246
Net assets
$11,225,971
Revenue
$6,000,613
Expenses
$6,153,691
Net income
-$153,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.2$1.96$11.2$6.00$6.15$0.15
2024Detailed filing. Detailed filing data is available for this year.$13.4$2.04$11.4$5.63$5.77$0.14
2023Detailed filing. Detailed filing data is available for this year.$13.4$2.00$11.4$5.92$5.27$0.65
2022Detailed filing. Detailed filing data is available for this year.$12.8$2.06$10.8$5.28$5.03$0.25
2021Detailed filing. Detailed filing data is available for this year.$13.1$2.19$10.9$5.35$5.02$0.34
2020Detailed filing. Detailed filing data is available for this year.$12.0$1.62$10.4$5.24$4.58$0.66
2019Summary only. Only limited summary data is available for this year.$11.1$1.40$9.67$2.62$2.20$0.43
2018Detailed filing. Detailed filing data is available for this year.$10.6$1.56$9.07$5.93$4.51$1.42
2017Detailed filing. Detailed filing data is available for this year.$9.67$1.83$7.84$4.63$4.28$0.35
2016Detailed filing. Detailed filing data is available for this year.$9.28$1.94$7.34$4.65$4.02$0.63
2015Detailed filing. Detailed filing data is available for this year.$8.78$2.09$6.69$4.43$3.96$0.47
2014Detailed filing. Detailed filing data is available for this year.$8.13$1.86$6.28$4.09$3.61$0.47
2013Detailed filing. Detailed filing data is available for this year.$7.52$1.79$5.73$3.90$3.60$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$1.84$5.28$3.68
2011Summary only. Only limited summary data is available for this year.$6.92$2.03$4.89$3.59$4.01$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.2
Gross Receipts
$7,064,613
Mission and Program Overview

Mission

Gould farm is a therapeutic community that promotes recovery for people with mental health and related challenges through meaningful work, community living, and clinical care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,710,174$11,070,737▲ $360,563
Investments in Publicly Traded Securities$2,276,595$1,793,181▼ $483,414
Accounts Receivable$244,466$191,837▼ $52,629
Pledges and Grants Receivable$51,850$120,462▲ $68,612
Prepaid Expenses and Deferred Charges$26,666$10,000▼ $16,666
Total Assets$13,399,653$13,186,217▼ $213,436
Other Assets Total$89,902$0▼ $89,902
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,650,768$1,565,815▼ $84,953
Other Liabilities$286,588$313,413▲ $26,825
Deferred Revenue$12,215$54,486▲ $42,271
Accounts Payable and Accrued Expenses$97,995$26,532▼ $71,463
Total Liabilities$2,047,566$1,960,246▼ $87,320
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,118,307$10,909,812▼ $208,495
Net Assets With Donor Restrictions$233,780$316,159▲ $82,379
Total Net Assets Fund Balance$11,352,087$11,225,971▼ $126,116
Total Liabilities and Net Assets / Fund Balance$13,399,653$13,186,217▼ $213,436

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,258,128$6,407,613$15,665,741
Equipment$674,514$944,342$1,618,856
Other Land Buildings$682,575-$682,575
Land$455,520-$455,520

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$62,626$50,000▲ $1,781$1,781$112,626
2023$61,363$1,263▼ $2,344$2,344$62,626
2022$59,243$2,120▼ $3,388$-3,388$61,363
2021$48,925$10,318▼ $3,049$3,049$59,243
2020$45,061$3,864▲ $3,723$3,723$48,925
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisanne FinstonExecutive DirectorFT$101,739$43,137$144,876

Board Members and Trustees

NameTitle
Kim BradleyCo-chair
Laurie HeatheringtonCo-chair
Carole NovickDirector
David KingDirector
Elizabeth RobertsDirector
Lauren BehrmanDirector
Phyllis VineDirector
Roberta WeissDirector
Sheila RosensteinDirector
Steve KahnDirector
Steven SchwartzDirector
Catherine MendelsohnClerk
Philip MorrisonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Restorations INCGeneral Contracting151 SOUTH STREET, Hinsdale, MA 01235$457,697
Revenue and Support

Revenue Composition

Contributions and Grants
$974,225
Program Service Revenue
$4,590,363
Investment Income
$146,382
Other Revenue
$289,643
All Other Contributions
$919,685
Change in Net Assets
$-153,078

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$119,473Fair Market Value (FMV)
Total Noncash Contributions4$119,473-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,995,098
Revenue Not Reported on Financial Statements
$5,515
Revenue Not Reported on Form 990
$26,962
Total Revenue per Audited Statements
$6,022,060
Total Revenue per Form 990
$6,000,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,512,557
Other Expenses$2,591,134
Total Fundraising Expense$250,993
Professional Fundraising Fees$50,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,195,020$159,514$51,740$2,406,274
Other Employee Benefits$697,378$27,161$4,671$729,210
Depreciation Depletion$608,145--$608,145
Occupancy$445,209$15,796$15,796$476,801
All Other Expenses$260,535$11,976$27,698$300,209
Payroll Taxes$200,839$17,529$5,193$223,561
Insurance$147,190$18,399$18,399$183,988
Current Officers, Directors, Trustees, and Key Employees$61,405$61,405$30,702$153,512
Fees for Services Other$74,459$4,084$5,497$84,040
Fees for Services Accounting-$77,530-$77,530
Other Expenses$54,043$4,057$17,310$54,043
Fees for Services Professional Fundraising--$50,000$50,000
Information Technology$34,128$9,989$3,448$47,565
Interest$44,448--$44,448
Office Expenses$28,922$2,738$7,017$38,677
Advertising$7,281-$13,522$20,803
Travel$14,382--$14,382
Fees for Service Investment Mgmnt Fees-$5,515-$5,515
Fees for Services Legal-$1,770-$1,770
Total Functional Expenses$5,485,235$417,463$250,993$6,153,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,153,691
Expenses per Audited Statements$6,148,176
Total Expenses per Audited Statements$6,148,176
Expenses Not Reported on Financial Statements$5,515
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$50,000
Fundraising Gross Income$5,500
Fundraising Direct Expenses$2,520

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k Race$60,040$5,500$2,520$2,980
Total Events$60,040$5,500$2,520$2,980
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$313,413
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has associates who are members who elect members of the governing body and approve significant decisions of the governing body.”

Form 990, Part VI, Section A, Line 7A

“The organization's associates elect members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“If the governing body makes changes to the bylaws, the associates have to vote and approve the changes.”

Form 990, Part VI, Section B, Line 11B

“The finance committee meets with the independent auditors to review the audit results. An officer of the board reviews and signs the form 990. A copy of the form 990 is made available to the board members prior to submission.”

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

“Annually, members of the board of directors complete conflict of interest forms.”

Form 990, Part VI, Section B, Line 15

“The human resources committee of the board of directors reviews and approves salary ranges for all positions, including ed every 3 years. The committee conducts a market review including salary surveys from 2-3 key nonprofit networks. All annual compensation adjustments are made within these established ranges and aligned with annual performance review/feedback. The executive director is reviewed by the board via a 360 review process including feedback from all board and staff. The executive committee votes on ed compensation annually.”

Form 990, Part VI, Section C, Line 19

“The governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The William J Gould Associates Inc
EIN
04-2134819
Phone
4135281804
Address
PO BOX 157, MONTEREY, MA 01245

Signing Officer

Name
Philip Morrison
Title
Treasurer
Phone
4135281804
Signed
2025-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Morrison
Formed
1929
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
101
Volunteers
40

Preparer

Firm
Adelson & Company Pc
Address
100 NORTH STREET, PITTSFIELD, MA 01201
Preparer
Carol J Leibinger-healey CPA
Phone
4134436408
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Form 990 schedule d part x uncertain tax position footnote professional accounting standards relating to accounting for income taxes provide detailed guidance for the financial recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements. They require an organization to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the farm and various positions related to the potential sources of unrelated business taxable income (ubit). The farm is subject to ubit on income generated from sales of gravel for which it files the required tax reporting forms and the estimated tax expense is recorded in the financial statements. Management has evaluated the significant tax positions and believes that there are no such positions requiring accounting recognition other than those disclosed above. The farm's tax returns are generally subject to examination by the internal revenue service for years ending on or after june 30, 2022.”

Raw XML AppendixShowing 400 of 615 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/TitleTxt11DIRECTOR
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