Civic Intelligence

Sudbury Valley School Inc.

990 • Fiscal year 2017 • EIN 04-2457051

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

Winch StreetFramingham, MA 01701

(508) 877-3030

Siviq Scores

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

Liabilities / Assets

76th percentile

0.40x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.49x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$92,441

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

56th percentile

5.3%

Faster asset growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-14%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,568,214

Up $79,013 (+5.3%) from 2016

Net Assets

Down

$934,506

Down $159,229 (-15%) from 2016

Liabilities

Up

$633,708

Up $238,242 (+60%) from 2016

Revenue

Down

$1,281,789

Down $216,510 (-14%) from 2016

Expenses

Up

$1,439,894

Up $8,245 (+0.6%) from 2016

Net Income

Down

-$158,105

Down $224,755 (-337%) from 2016

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 2010: $1,226,149Liabilities 2010: $162,129Net Assets 2010: $1,064,0202010Assets 2011: $1,267,611Liabilities 2011: $244,569Net Assets 2011: $1,023,0422011Assets 2012: $1,234,020Liabilities 2012: $156,264Net Assets 2012: $1,077,7562012Assets 2013: $1,258,788Liabilities 2013: $263,889Net Assets 2013: $994,8992013Assets 2014: $1,450,239Liabilities 2014: $356,371Net Assets 2014: $1,093,8682014Assets 2015: $1,358,477Liabilities 2015: $272,568Net Assets 2015: $1,085,9092015Assets 2016: $1,489,201Liabilities 2016: $395,466Net Assets 2016: $1,093,7352016Assets 2017: $1,568,214Liabilities 2017: $633,708Net Assets 2017: $934,5062017Assets 2018: $1,634,481Liabilities 2018: $708,160Net Assets 2018: $926,3212018Assets 2019: $1,235,275Liabilities 2019: $399,950Net Assets 2019: $835,3252019Assets 2020: $1,578,918Liabilities 2020: $706,699Net Assets 2020: $872,2192020Assets 2021: $1,137,594Liabilities 2021: $368,776Net Assets 2021: $768,8182021Assets 2022: $849,451Liabilities 2022: $143,594Net Assets 2022: $705,8572022Assets 2023: $1,315,623Liabilities 2023: $242,124Net Assets 2023: $1,073,4992023Assets 2024: $1,235,741Liabilities 2024: $143,959Net Assets 2024: $1,091,7822024

Highlighted filing

2017

Assets$1,568,214
Liabilities$633,708
Net Assets$934,506

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $997,6712010Expenses 2011: $1,174,0972011Expenses 2012: $1,066,5092012Revenue 2013: $972,427Expenses 2013: $1,051,218Net Income 2013: -$78,7912013Revenue 2014: $1,238,005Expenses 2014: $1,138,291Net Income 2014: $99,7142014Revenue 2015: $1,263,234Expenses 2015: $1,271,193Net Income 2015: -$7,9592015Revenue 2016: $1,498,299Expenses 2016: $1,431,649Net Income 2016: $66,6502016Revenue 2017: $1,281,789Expenses 2017: $1,439,894Net Income 2017: -$158,1052017Revenue 2018: $1,308,529Expenses 2018: $1,312,124Net Income 2018: -$3,5952018Revenue 2019: $1,090,862Expenses 2019: $1,181,352Net Income 2019: -$90,4902019Revenue 2020: $1,134,987Expenses 2020: $1,127,300Net Income 2020: $7,6872020Revenue 2021: $848,225Expenses 2021: $951,395Net Income 2021: -$103,1702021Revenue 2022: $876,838Expenses 2022: $939,246Net Income 2022: -$62,4082022Revenue 2023: $1,172,397Expenses 2023: $804,755Net Income 2023: $367,6422023Revenue 2024: $803,520Expenses 2024: $785,237Net Income 2024: $18,2832024

Highlighted filing

2017

Revenue$1,281,789
Expenses$1,439,894
Net Income-$158,105
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,281,789
Mission and Program Overview

Mission

Operation of a school servicing approximately 150 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$889,801$926,020▲ $36,219
Cash and Non-Interest-Bearing Accounts$545,388$457,747▼ $87,641
Accounts Receivable$27,007$155,892▲ $128,885
Prepaid Expenses and Deferred Charges$27,004$28,554▲ $1,550
Inventories for Sale or Use$1$1→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,489,201$1,568,214▲ $79,013
Other Assets Total-$0-
Liabilities
Deferred Revenue$194,511$583,787▲ $389,276
Mortgage Notes Payable Secured by Investment Property$150,178--
Accounts Payable and Accrued Expenses$50,776$49,918▼ $858
Other Liabilities$1$3▲ $2
Total Liabilities$395,466$633,708▲ $238,242
Net Assets / Fund Balance
Unrestricted Net Assets$1,093,735$934,506▼ $159,229
Total Net Assets Fund Balance$1,093,735$934,506▼ $159,229
Total Liabilities and Net Assets / Fund Balance$1,489,201$1,568,214▲ $79,013

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$917,570$900,840$1,818,410
Equipment-$30,995$30,995
Other Land Buildings$3,450$3,450$6,900
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel GreenbergTrusteeFT$92,441$92,441
Jean CoteStaffFT$72,225$72,225
Miriam SadofskyTrusteeFT$69,240$69,240
Kevin BloodStaffFT$65,162$65,162
Michael MatisooStaffFT$62,256$62,256
Scott GraySecretaryFT$55,519$55,519

Board Members and Trustees

NameTitle
Michael SadofsyPresident
Wallace RubinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,728
Program Service Revenue
$1,223,523
Investment Income
$1,538
Other Revenue
$0
All Other Contributions
$56,728
Change in Net Assets
$-158,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$843,911
Other Expenses$595,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$493,691$25,984-$519,675
Depreciation Depletion-$178,699-$178,699
Current Officers, Directors, Trustees, and Key Employees$153,597$8,084-$161,681
Other Employee Benefits$77,217$4,064-$81,281
Payroll Taxes$49,518$2,606-$52,124
All Other Expenses$38,358$9,804-$48,162
Insurance$41,567$2,188-$43,755
Advertising$36,307--$36,307
Fees for Services Legal-$35,297-$35,297
Pension Plan Contributions$27,693$1,457-$29,150
Office Expenses-$18,919-$18,919
Fees for Services Other-$11,925-$11,925
Other Expenses$10,761$566-$11,327
Fees for Services Accounting-$7,500-$7,500
Interest-$1,875-$1,875
Total Functional Expenses$1,130,236$309,658$0$1,439,894
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
Rounding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Sudbury Valley School Inc
EIN
04-2457051
Phone
5088773030
Address
WINCH STREET, FRAMINGHAM, MA 01701

Signing Officer

Name
Daniel Greenberg
Title
Trustee
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
0
Employees
15

Preparer

Firm
Solomon & Company CPA Inc
Address
82 Oak Road, Canton, MA 02021-2653
Preparer
Sidney M Solomon
Phone
7818287036
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior period adjustments = -$1124

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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-1124
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04064
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt077217
IRS990/OtherEmployeeBenefitsGrp/TotalAmt081281
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3ELECTRICITY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0690
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1566
IRS990/OtherExpensesGrp/ProgramServicesAmt0174365
IRS990/OtherExpensesGrp/ProgramServicesAmt114049
IRS990/OtherExpensesGrp/ProgramServicesAmt213113
IRS990/OtherExpensesGrp/ProgramServicesAmt310761
IRS990/OtherExpensesGrp/TotalAmt0174365
IRS990/OtherExpensesGrp/TotalAmt114049
IRS990/OtherExpensesGrp/TotalAmt213803
IRS990/OtherExpensesGrp/TotalAmt311327
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt03
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025984
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0493691
IRS990/OtherSalariesAndWagesGrp/TotalAmt0519675
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02606
IRS990/PayrollTaxesGrp/ProgramServicesAmt049518
IRS990/PayrollTaxesGrp/TotalAmt052124
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01457
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt027693
IRS990/PensionPlanContributionsGrp/TotalAmt029150
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027004
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028554
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01223523
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01223523
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050452
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04597
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0639955
IRS990/PYProgramServiceRevenueAmt01443250
IRS990/PYRevenuesLessExpensesAmt066650
IRS990/PYSalariesCompEmpBnftPaidAmt0791694
IRS990/PYTotalExpensesAmt01431649
IRS990/PYTotalRevenueAmt01498299
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-158105
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01223523
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030995
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030995
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0917570
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0900840
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01818410
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03450
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03450
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0926020
IRS990ScheduleD/TotalLiabilityAmt03
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD ADJUSTMENTS = -$1124
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01489201
IRS990/TotalAssetsEOYAmt01568214
IRS990/TotalAssetsGrp/BOYAmt01489201
IRS990/TotalAssetsGrp/EOYAmt01568214
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt056728
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0309658
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01130236
IRS990/TotalFunctionalExpensesGrp/TotalAmt01439894
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0395466
IRS990/TotalLiabilitiesEOYAmt0633708
IRS990/TotalLiabilitiesGrp/BOYAmt0395466
IRS990/TotalLiabilitiesGrp/EOYAmt0633708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01093735
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0934506
IRS990/TotalProgramServiceExpensesAmt01130236
IRS990/TotalProgramServiceRevenueAmt01223523

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.14$1.09$0.80$0.79$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.24$1.07$1.17$0.80$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.14$0.71$0.88$0.94$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.37$0.77$0.85$0.95$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.58$0.71$0.87$1.13$1.13$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.40$0.84$1.09$1.18$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.71$0.93$1.31$1.31$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.63$0.93$1.28$1.44$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.40$1.09$1.50$1.43$0.07
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.36$0.27$1.09$1.26$1.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.36$1.09$1.24$1.14$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.26$0.99$0.97$1.05$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.16$1.08$1.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.24$1.02$1.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.16$1.06$1.00