Civic Intelligence

The Commonwealth School Inc

EIN 04-2228167 • 501(c)3 • Boston, MA

View Organization Page

Linked School Profile

Commonwealth School

Boston, MA • Day

163 students

Profile

Secondary school education

151 Commonwealth AvenueBoston, MA 02216

www.commschool.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.07x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.25x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

59th percentile

8.3%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$312,543

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

65th percentile

9.5%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-38%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$40,932,581

Up $3,562,152 (+9.5%) from 2023

Liabilities

Up

$2,893,358

Up $216,058 (+8.1%) from 2023

Net Assets

Up

$38,039,223

Up $3,346,094 (+9.6%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin59th percentile

Revenue

Down

$11,656,790

Down $7,152,800 (-38%) from 2023

Expenses

Up

$10,690,578

Up $921,220 (+9.4%) from 2023

Net Income

Down

$966,212

Down $8,074,020 (-89%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$60M$40M$20M$0Assets 2011: $17,542,040Liabilities 2011: $914,029Net Assets 2011: $16,628,0112011Assets 2012: $17,550,396Liabilities 2012: $908,436Net Assets 2012: $16,641,9602012Assets 2013: $17,970,888Liabilities 2013: $863,594Net Assets 2013: $17,107,2942013Assets 2014: $20,162,086Liabilities 2014: $944,783Net Assets 2014: $19,217,3032014Assets 2015: $22,701,091Liabilities 2015: $1,909,072Net Assets 2015: $20,792,0192015Assets 2016: $22,508,153Liabilities 2016: $1,503,283Net Assets 2016: $21,004,8702016Assets 2017: $25,448,890Liabilities 2017: $1,613,027Net Assets 2017: $23,835,8632017Assets 2018: $31,284,784Liabilities 2018: $5,897,392Net Assets 2018: $25,387,3922018Assets 2019: $30,727,384Liabilities 2019: $2,038,754Net Assets 2019: $28,688,6302019Assets 2020: $31,055,876Liabilities 2020: $1,927,755Net Assets 2020: $29,128,1212020Assets 2021: $37,136,185Liabilities 2021: $2,199,938Net Assets 2021: $34,936,2472021Assets 2022: $34,272,727Liabilities 2022: $2,189,885Net Assets 2022: $32,082,8422022Assets 2023: $37,370,429Liabilities 2023: $2,677,300Net Assets 2023: $34,693,1292023Assets 2024: $40,932,581Liabilities 2024: $2,893,358Net Assets 2024: $38,039,2232024

Highlighted filing

2024

Assets$40,932,581
Liabilities$2,893,358
Net Assets$38,039,223
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,129,309Expenses 2011: $6,329,524Net Income 2011: -$200,2152011Expenses 2012: $6,412,5962012Revenue 2013: $6,957,193Expenses 2013: $7,236,458Net Income 2013: -$279,2652013Revenue 2014: $7,979,864Expenses 2014: $7,177,939Net Income 2014: $801,9252014Revenue 2015: $10,164,915Expenses 2015: $7,524,676Net Income 2015: $2,640,2392015Revenue 2016: $7,898,680Expenses 2016: $7,710,517Net Income 2016: $188,1632016Revenue 2017: $9,072,849Expenses 2017: $7,676,291Net Income 2017: $1,396,5582017Revenue 2018: $9,321,920Expenses 2018: $8,731,967Net Income 2018: $589,9532018Revenue 2019: $10,650,552Expenses 2019: $8,846,966Net Income 2019: $1,803,5862019Revenue 2020: $9,051,547Expenses 2020: $8,689,357Net Income 2020: $362,1902020Revenue 2021: $11,096,073Expenses 2021: $9,179,976Net Income 2021: $1,916,0972021Revenue 2022: $9,735,784Expenses 2022: $10,020,471Net Income 2022: -$284,6872022Revenue 2023: $18,809,590Expenses 2023: $9,769,358Net Income 2023: $9,040,2322023Revenue 2024: $11,656,790Expenses 2024: $10,690,578Net Income 2024: $966,2122024

Highlighted filing

2024

Revenue$11,656,790
Expenses$10,690,578
Net Income$966,212
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$40,932,581
Liabilities
$2,893,358
Net assets
$38,039,223
Revenue
$11,656,790
Expenses
$10,690,578
Net income
$966,212
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.9$2.89$38.0$11.7$10.7$0.97
2023Detailed filing. Detailed filing data is available for this year.$37.4$2.68$34.7$18.8$9.77$9.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.3$2.19$32.1$9.74$10.0$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.1$2.20$34.9$11.1$9.18$1.92
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.1$1.93$29.1$9.05$8.69$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.7$2.04$28.7$10.7$8.85$1.80
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$5.90$25.4$9.32$8.73$0.59
2017Detailed filing. Detailed filing data is available for this year.$25.4$1.61$23.8$9.07$7.68$1.40
2016Detailed filing. Detailed filing data is available for this year.$22.5$1.50$21.0$7.90$7.71$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$1.91$20.8$10.2$7.52$2.64
2014Detailed filing. Detailed filing data is available for this year.$20.2$0.94$19.2$7.98$7.18$0.80
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$0.86$17.1$6.96$7.24$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$0.91$16.6$6.41
2011Summary only. Only limited summary data is available for this year.$17.5$0.91$16.6$6.13$6.33$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$11,780,200
Mission and Program Overview

Mission

Secondary school education

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$18,861,295$24,149,220▲ $5,287,925
Land, Buildings, and Equipment, Net$8,877,061$9,674,114▲ $797,053
Savings and Temporary Cash Investments$7,969,443$4,113,487▼ $3,855,956
Cash and Non-Interest-Bearing Accounts$300$1,818,975▲ $1,818,675
Pledges and Grants Receivable$1,307,211$845,394▼ $461,817
Prepaid Expenses and Deferred Charges$173,845$120,097▼ $53,748
Accounts Receivable$48,274$5,657▼ $42,617
Total Assets$37,370,429$40,932,581▲ $3,562,152
Other Assets Total$133,000$205,637▲ $72,637
Liabilities
Deferred Revenue$1,873,026$2,088,137▲ $215,111
Accounts Payable and Accrued Expenses$671,122$723,774▲ $52,652
Other Liabilities$133,152$81,447▼ $51,705
Total Liabilities$2,677,300$2,893,358▲ $216,058
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,141,399$21,685,906▼ $1,455,493
Net Assets With Donor Restrictions$11,551,730$16,353,317▲ $4,801,587
Total Net Assets Fund Balance$34,693,129$38,039,223▲ $3,346,094
Total Liabilities and Net Assets / Fund Balance$37,370,429$40,932,581▲ $3,562,152

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,522,564$3,093,851$12,616,415
Equipment$65,107$659,968$725,075
Land$86,443-$86,443

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$21,253,982$1,034,980▲ $3,056,745$968,000$24,377,707
2022$19,342,862$734,250▲ $2,137,870$961,000$21,253,982
2021$21,665,229$540,000▼ $1,990,750$871,617$19,342,862
2020$18,499,512-▲ $3,977,237$811,520$21,665,229
2019$18,920,721$500▲ $374,813$796,522$18,499,512
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer BormanHead of SchoolFT$272,262$40,281$312,543
Alisha ElliotDirector of AdvancementFT$165,063$22,404$187,467
Mark GrazianoDirector of FinanceFT$147,489$32,696$180,185
Rebecca JackmanAsst. Head of SchoolFT$142,746$29,277$172,023
Caroline HealyDirector of AdmissionsFT$134,594$18,405$152,999
Adam HinterlangDirector of Information SyFT$133,800$11,164$144,964

Board Members and Trustees

NameTitle
Frederick EwaldChairperson
Alexandra MetralTrustee
Amy MerrillTrustee
Charles FriedTrustee
Cynthia ChenTrustee
Janique Parrott-gaffneyTrustee
Jeffrey L SchwartzTrustee
John DowdTrustee
Jonathan SheffiTrustee
Judith Sanford-harrisTrustee
Ken PuckerTrustee
Kirsten GreenidgeTrustee
Laura PedrosaTrustee
Mary Beth CunnaneTrustee
Mary PaciTrustee
Matthew S KraningTrustee
Max KohlenbergTrustee
Robert MurchisonTrustee
Robert SitkoffTrustee
Robin OrwantTrustee
Stuart BrownTrustee
Susan KluverTrustee
Symone WilliamsTrustee
Zeynep AksehirliTrustee
Sharon YamamotoClerk
Laura SanderTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Flik HospitalityFood Services2 INTERNATIONAL DRIVE, Rye Brook, NY 10573$416,628
Compass Facility ServicesFacilities Management65 JACKMAN STREET, Georgetown, MA 01833$179,037
Revenue and Support

Revenue Composition

Contributions and Grants
$1,683,790
Program Service Revenue
$9,018,471
Investment Income
$954,529
Other Revenue
$0
All Other Contributions
$1,683,790
Change in Net Assets
$966,212

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded14$364,348Fair Market Value
Total Noncash Contributions14$364,348-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,152,549
Revenue Not Reported on Financial Statements
$1,504,241
Revenue Not Reported on Form 990
$2,379,882
Other Revenue Adjustments
$1,428,678
Total Revenue per Audited Statements
$12,532,431
Total Revenue per Form 990
$11,656,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,228,321
Other Expenses$3,033,579
Grants and Similar Amounts Paid$1,428,678
Total Fundraising Expense$587,720
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,432,682$859,706$348,928$4,641,316
Grants to Domestic Individuals$1,428,678--$1,428,678
Other Employee Benefits$449,956$77,868$54,561$582,385
Occupancy$345,526$135,273$32,835$513,634
Payroll Taxes$240,788$95,111$28,525$364,424
Current Officers, Directors, Trustees, and Key Employees-$329,095-$329,095
All Other Expenses$221,141$99,051$4,889$325,081
Depreciation Depletion$212,211$90,087$21,141$323,439
Pension Plan Contributions$225,288$85,813-$311,101
Information Technology$50,451$138,984$18,246$207,681
Other Expenses$91,457$147,406$54,500$147,406
Conferences and Meetings-$52,209$23,778$75,987
Fees for Service Investment Mgmnt Fees-$75,563-$75,563
Insurance-$70,943-$70,943
Fees for Services Legal-$69,121-$69,121
Fees for Services Accounting-$46,824-$46,824
Fees for Services Other$4,982$39,123-$44,105
Total Functional Expenses$7,603,041$2,499,817$587,720$10,690,578

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,690,578
Expenses per Audited Statements$9,186,337
Total Expenses per Audited Statements$9,186,337
Expenses Not Reported on Financial Statements$1,504,241
Other Expense Adjustments$1,428,678
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$386,819

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland)Program ServicesSchool Sponsored Trips00$251,647
Central America and the CaribbeanProgram ServicesSchool Sponsored Trip00$75,300
East Asia and the PacificProgram ServicesSchool Sponsored Trip00$59,872
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$81,447
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

“The audit committee and treasurer review and approve the form 990 filing.”

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

“All officers, directors and trustees are made aware of the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“15a: the headmaster's salary is determined by the head's compensation committee (which includes the board chair and treasurer). 15b: all other salaries are reviewed and approved by the headmaster on an annual basis. All salary changes are based on cost of living adjustments and comparability data provied by the national association of independent schools.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Commonwealth School Inc
EIN
04-2228167
Phone
6172667525
Address
151 COMMONWEALTH AVENUE, BOSTON, MA 02216

Signing Officer

Name
Jennifer Borman
Title
Head of School
Phone
6172667525
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Dowd
Formed
1957
Legal Domicile
Ma
Voting Board Members
26
Independent Board Members
26
Employees
83
Volunteers
1

Preparer

Firm
Tonneson & Company Pc
Address
401 EDGEWATER PLACE SUITE 300, WAKEFIELD, MA 01880-6208
Preparer
Jody K Booth
Phone
7812459999
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In accordance with section 501(c)(3) of the internal revenue code, the school is exempt from federal and state income taxes and, accordingly, the financial statements do not reflect a provision for income taxes. These determinations have been reviewed according to guidance in a financial accounting standards board pronouncement related to accounting for uncertainty in income taxes. In determining the recognition of uncertain tax positions, the school applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. As of june 30, 2024, the school has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The school is generally subject to potential examination by taxing jurisdictions for the prior three years.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 1,428,678.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 1,428,678.”

Raw XML AppendixShowing 400 of 817 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.

Path#Value
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