Civic Intelligence

Acton Cooperative School Inc.

990 • Fiscal year 2016 • EIN 04-2519921

Jul 01, 2015 to Jun 30, 2016 • Filed on May 11, 2017

592 Massachusetts AvenueActon, MA 01720

(978) 263-4547

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.22x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$50,039

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

53rd percentile

3.0%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.6%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$241,740

Up $7,011 (+3.0%) from 2015

Net Assets

Down

$179,873

Down $317 (-0.2%) from 2015

Liabilities

Up

$61,867

Up $7,328 (+13%) from 2015

Revenue

Up

$285,028

Up $17,651 (+6.6%) from 2015

Expenses

Up

$285,345

Up $6,688 (+2.4%) from 2015

Net Income

Up

-$317

Up $10,963 (+97%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $213,078Liabilities 2011: $81,294Net Assets 2011: $131,7842011Assets 2012: $245,422Liabilities 2012: $85,897Net Assets 2012: $159,5252012Assets 2013: $264,145Liabilities 2013: $83,815Net Assets 2013: $180,3302013Assets 2014: $246,111Liabilities 2014: $65,234Net Assets 2014: $180,8772014Assets 2015: $234,729Liabilities 2015: $54,539Net Assets 2015: $180,1902015Assets 2016: $241,740Liabilities 2016: $61,867Net Assets 2016: $179,8732016Assets 2017: $285,467Liabilities 2017: $71,723Net Assets 2017: $213,7442017Assets 2018: $298,225Liabilities 2018: $63,626Net Assets 2018: $234,5992018Assets 2019: $319,412Liabilities 2019: $82,372Net Assets 2019: $237,0402019Assets 2020: $287,863Liabilities 2020: $98,401Net Assets 2020: $189,4622020Assets 2021: $299,227Liabilities 2021: $76,129Net Assets 2021: $223,0982021Assets 2022: $365,691Liabilities 2022: $98,470Net Assets 2022: $267,2212022Assets 2023: $416,381Liabilities 2023: $80,069Net Assets 2023: $336,3122023Assets 2024: $546,200Liabilities 2024: $94,020Net Assets 2024: $452,1802024

Highlighted filing

2016

Assets$241,740
Liabilities$61,867
Net Assets$179,873

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $284,2272011Revenue 2012: $312,323Expenses 2012: $284,582Net Income 2012: $27,7412012Revenue 2013: $332,645Expenses 2013: $311,840Net Income 2013: $20,8052013Revenue 2014: $340,239Expenses 2014: $339,692Net Income 2014: $5472014Revenue 2015: $267,377Expenses 2015: $278,657Net Income 2015: -$11,2802015Revenue 2016: $285,028Expenses 2016: $285,345Net Income 2016: -$3172016Revenue 2017: $316,803Expenses 2017: $282,932Net Income 2017: $33,8712017Revenue 2018: $311,181Expenses 2018: $290,326Net Income 2018: $20,8552018Revenue 2019: $296,863Expenses 2019: $294,422Net Income 2019: $2,4412019Revenue 2020: $225,719Expenses 2020: $273,297Net Income 2020: -$47,5782020Revenue 2021: $284,154Expenses 2021: $250,518Net Income 2021: $33,6362021Revenue 2022: $421,349Expenses 2022: $377,226Net Income 2022: $44,1232022Revenue 2023: $472,687Expenses 2023: $403,596Net Income 2023: $69,0912023Revenue 2024: $585,675Expenses 2024: $469,807Net Income 2024: $115,8682024

Highlighted filing

2016

Revenue$285,028
Expenses$285,345
Net Income-$317
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2017
Return Version
2015v3.0
Gross Receipts
$288,250
Mission and Program Overview

Mission

Operation of a cooperative nursery school

Operation of a cooperative nursey school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$153,642$149,890▼ $3,752
Cash and Non-Interest-Bearing Accounts$46,196$58,850▲ $12,654
Land, Buildings, and Equipment, Net$34,526$28,306▼ $6,220
Accounts Receivable$365$4,694▲ $4,329
Total Assets$234,729$241,740▲ $7,011
Liabilities
Other Liabilities$54,351$61,067▲ $6,716
Accounts Payable and Accrued Expenses$188$800▲ $612
Total Liabilities$54,539$61,867▲ $7,328
Net Assets / Fund Balance
Temporarily Rstr Net Assets$137,827$128,318▼ $9,509
Unrestricted Net Assets$42,363$51,555▲ $9,192
Total Net Assets Fund Balance$180,190$179,873▼ $317
Total Liabilities and Net Assets / Fund Balance$234,729$241,740▲ $7,011

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,008$42,489$53,497
Leasehold Improvements$17,298$14,200$31,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly DavisDirector Non-voting MemberFT$50,039$50,039
Jennifer BarrettTreasurer-$3,435$3,435
Curran SchiefelbeinChairperson-$2,190$2,190

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$276,358
Investment Income
$881
Other Revenue
$7,789
Change in Net Assets
$-317

Audited Revenue Reconciliation

Revenue per Audited Statements
$285,028
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$285,028
Total Revenue per Form 990
$285,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$205,882
Other Expenses$79,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,801--$150,801
Current Officers, Directors, Trustees, and Key Employees$39,226--$39,226
Occupancy$25,339--$25,339
Payroll Taxes$14,596--$14,596
Depreciation Depletion$6,220--$6,220
Insurance$5,784--$5,784
All Other Expenses$3,399$1,634-$5,033
Office Expenses-$4,484-$4,484
Other Expenses$4,200$3,717-$3,717
Conferences and Meetings-$3,473-$3,473
Fees for Services Accounting-$2,500-$2,500
Fees for Services Other-$2,162-$2,162
Other Employee Benefits$1,259--$1,259
Total Functional Expenses$260,135$25,210$0$285,345

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$285,345
Total Expenses per Audited Statements$285,345
Total Expenses per Form 990$285,345
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,011
Fundraising Direct Expenses$3,222
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
Deferred Revenue$61,067
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Section B, Line 11

Form 990 is reviewed by the treasurer and chairperson and an electronic version of the 990 is made available to the board prior to filing the return.

Form 990, Part VI, Section B, Line 15A

Approved by treasurer & chairperson; base salary approved by board upon recent hire

Form 990, Part VI, Section C, Line 18

Documents avaliable upon request, contact treasurer

Form 990, Part VI, Section C, Line 19

Documents avaliable upon request, contact treasurer

Filing and Contact Details

Filer

Filer Name
Acton Cooperative School Inc
EIN
04-2519921
Phone
9782634547
Address
592 MASSACHUSETTS AVENUE, ACTON, MA 01720

Signing Officer

Name
Meghan Blute-nelson
Title
Treasurer
Phone
9782634547
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meghan Blute-nelson
Formed
1973
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
15
Volunteers
150

Preparer

Firm
Bollus Lynch Llp
Address
89 SHREWSBURY STREET, WORCESTER, MA 01604
Preparer
Barbara E King
Phone
5087557107
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management annually reviews for uncertain tax positions along with any related interest and penalties and believes the school has no uncertain tax positions that would have a material adverse effect, individually or in the aggregate, upon the school's statement of financial position, or the related statement of activities, or cash flows.

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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/OtherExpensesGrp/Desc3MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13717
IRS990/OtherExpensesGrp/ProgramServicesAmt01656
IRS990/OtherExpensesGrp/ProgramServicesAmt17655
IRS990/OtherExpensesGrp/ProgramServicesAmt24200
IRS990/OtherExpensesGrp/TotalAmt08896
IRS990/OtherExpensesGrp/TotalAmt17655
IRS990/OtherExpensesGrp/TotalAmt24200
IRS990/OtherExpensesGrp/TotalAmt33717
IRS990/OtherLiabilitiesGrp/BOYAmt054351
IRS990/OtherLiabilitiesGrp/EOYAmt061067
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0150801
IRS990/OtherSalariesAndWagesGrp/TotalAmt0150801
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014596
IRS990/PayrollTaxesGrp/TotalAmt014596
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MEGHAN BLUTE-NELSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0276358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0276358
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0152
IRS990/PYOtherExpensesAmt069982
IRS990/PYOtherRevenueAmt06416
IRS990/PYProgramServiceRevenueAmt0260809
IRS990/PYRevenuesLessExpensesAmt0-11280
IRS990/PYSalariesCompEmpBnftPaidAmt0208675
IRS990/PYTotalExpensesAmt0278657
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0267377
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-317
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0276358
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0149890
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt011008
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053497
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0285345
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017298
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014200
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt031498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0285028
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT ANNUALLY REVIEWS FOR UNCERTAIN TAX POSITIONS ALONG WITH ANY RELATED INTEREST AND PENALTIES AND BELIEVES THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL ADVERSE EFFECT, INDIVIDUALLY OR IN THE AGGREGATE, UPON THE SCHOOL'S STATEMENT OF FINANCIAL POSITION, OR THE RELATED STATEMENT OF ACTIVITIES, OR CASH FLOWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028306
IRS990ScheduleD/TotalExpensesPerForm990Amt0285345
IRS990ScheduleD/TotalLiabilityAmt061067
IRS990ScheduleD/TotalRevenuePerForm990Amt0285028
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0285028
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0285345
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMIATION POLICY IS POSTED ON WEBSITE AT ALL TIMES
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE TREASURER AND CHAIRPERSON AND AN ELECTRONIC VERSION OF THE 990 IS MADE AVAILABLE TO THE BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPROVED BY TREASURER & CHAIRPERSON; BASE SALARY APPROVED BY BOARD UPON RECENT HIRE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVALIABLE UPON REQUEST, CONTACT TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVALIABLE UPON REQUEST, CONTACT TREASURER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0137827
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0128318
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0234729
IRS990/TotalAssetsEOYAmt0241740
IRS990/TotalAssetsGrp/BOYAmt0234729
IRS990/TotalAssetsGrp/EOYAmt0241740
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260135
IRS990/TotalFunctionalExpensesGrp/TotalAmt0285345
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054539
IRS990/TotalLiabilitiesEOYAmt061867
IRS990/TotalLiabilitiesGrp/BOYAmt054539

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.46$0.94$4.52$5.86$4.70$1.16
2023Detailed filing. Detailed filing data is available for this year.$4.16$0.80$3.36$4.73$4.04$0.69
2022Detailed filing. Detailed filing data is available for this year.$3.66$0.98$2.67$4.21$3.77$0.44
2021Detailed filing. Detailed filing data is available for this year.$2.99$0.76$2.23$2.84$2.51$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.98$1.89$2.26$2.73$0.48
2019Detailed filing. Detailed filing data is available for this year.$3.19$0.82$2.37$2.97$2.94$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.98$0.64$2.35$3.11$2.90$0.21
2017Detailed filing. Detailed filing data is available for this year.$2.85$0.72$2.14$3.17$2.83$0.34
2016Detailed filing. Detailed filing data is available for this year.$2.42$0.62$1.80$2.85$2.85$0.00
2015Summary only. Only limited summary data is available for this year.$2.35$0.55$1.80$2.67$2.79$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.46$0.65$1.81$3.40$3.40$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.84$1.80$3.33$3.12$0.21
2012Summary only. Only limited summary data is available for this year.$2.45$0.86$1.60$3.12$2.85$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.81$1.32$2.84