Civic Intelligence

Camp Sunshine Day Inc DBA Reeds Academy

990 • Fiscal year 2015 • EIN 04-2541474

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 15, 2015

One Winch StreetFramingham, MA 01701

(978) 877-1222

Siviq Scores

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

Liabilities / Assets

97th percentile

1.67x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

22nd percentile

-8.9%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

3rd percentile

-32%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$216,339

Down $102,158 (-32%) from 2014

Net Assets

Down

-$144,545

Down $129,840 (-883%) from 2014

Liabilities

Up

$360,884

Up $27,682 (+8.3%) from 2014

Revenue

Down

$1,454,653

Down $186,352 (-11%) from 2014

Expenses

Up

$1,584,496

Up $23,474 (+1.5%) from 2014

Net Income

Down

-$129,843

Down $209,826 (-262%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $396,151Liabilities 2011: $357,524Net Assets 2011: $38,6272011Assets 2012: $204,522Liabilities 2012: $277,464Net Assets 2012: -$72,9422012Assets 2013: $295,579Liabilities 2013: $390,267Net Assets 2013: -$94,6882013Assets 2014: $318,497Liabilities 2014: $333,202Net Assets 2014: -$14,7052014Assets 2015: $216,339Liabilities 2015: $360,884Net Assets 2015: -$144,5452015Assets 2016: $186,740Liabilities 2016: $292,236Net Assets 2016: -$105,4962016Assets 2017: $111,885Liabilities 2017: $295,618Net Assets 2017: -$183,7332017Assets 2018: $134,181Liabilities 2018: $351,691Net Assets 2018: -$217,5102018Assets 2019: $285,466Liabilities 2019: $371,743Net Assets 2019: -$86,2772019Assets 2020: $338,829Liabilities 2020: $271,248Net Assets 2020: $67,5812020Assets 2022: $812,092Liabilities 2022: $259,593Net Assets 2022: $552,4992022Assets 2023: $1,203,756Liabilities 2023: $291,200Net Assets 2023: $912,5562023Assets 2024: $812,637Liabilities 2024: $99,384Net Assets 2024: $713,2532024Assets 2025: $836,465Liabilities 2025: $266,980Net Assets 2025: $569,4852025

Highlighted filing

2015

Assets$216,339
Liabilities$360,884
Net Assets-$144,545

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,469,5362011Expenses 2012: $1,497,8442012Revenue 2013: $1,504,775Expenses 2013: $1,526,521Net Income 2013: -$21,7462013Revenue 2014: $1,641,005Expenses 2014: $1,561,022Net Income 2014: $79,9832014Revenue 2015: $1,454,653Expenses 2015: $1,584,496Net Income 2015: -$129,8432015Revenue 2016: $1,373,313Expenses 2016: $1,334,264Net Income 2016: $39,0492016Revenue 2017: $1,074,767Expenses 2017: $1,153,003Net Income 2017: -$78,2362017Revenue 2018: $1,017,616Expenses 2018: $1,051,475Net Income 2018: -$33,8592018Revenue 2019: $1,214,557Expenses 2019: $1,079,762Net Income 2019: $134,7952019Revenue 2020: $1,258,700Expenses 2020: $1,104,842Net Income 2020: $153,8582020Revenue 2022: $1,762,730Expenses 2022: $1,516,015Net Income 2022: $246,7152022Revenue 2023: $2,108,019Expenses 2023: $1,748,627Net Income 2023: $359,3922023Revenue 2024: $1,579,989Expenses 2024: $1,773,960Net Income 2024: -$193,9712024Revenue 2025: $1,643,521Expenses 2025: $1,780,112Net Income 2025: -$136,5912025

Highlighted filing

2015

Revenue$1,454,653
Expenses$1,584,496
Net Income-$129,843
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 15, 2015
Return Version
2014v5.0
Gross Receipts
$1,454,653
Mission and Program Overview

Mission

Reed Academy is a five day

Reed Academy is a five day residential, educational facility which provides a prescriptive eduaction program and therapy for behavior modification.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$136,534$98,567▼ $37,967
Land, Buildings, and Equipment, Net$83,314$67,973▼ $15,341
Accounts Receivable$86,642$25,067▼ $61,575
Prepaid Expenses and Deferred Charges$12,007$4,070▼ $7,937
Total Assets$318,497$216,339▼ $102,158
Other Assets Total-$20,662-
Liabilities
Unsecured Notes Loans Payable$170,000$198,707▲ $28,707
Accounts Payable and Accrued Expenses$117,762$126,132▲ $8,370
Mortgage Notes Payable Secured by Investment Property$45,440$36,045▼ $9,395
Total Liabilities$333,202$360,884▲ $27,682
Net Assets / Fund Balance
Unrestricted Net Assets$-14,705$-144,545▼ $129,840
Total Net Assets Fund Balance$-14,705$-144,545▼ $129,840
Total Liabilities and Net Assets / Fund Balance$318,497$216,339▼ $102,158

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,180$104,395-
Leasehold Improvements$65,793$382,293-
Other Assets Org$20,662--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Mary Crawford-$103,538$10,416$113,954

Board Members and Trustees

NameTitle
Betsy MckeonPresident
John ElsworthVice President
Gillian LightburnDirector
Linda ShaferDirector
Lorraine DrayDirector
Reesa CohenClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$30,026
Program Service Revenue
$1,423,954
Investment Income
$673
Other Revenue
$0
All Other Contributions
$30,026
Change in Net Assets
$-129,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,454,653
Total Revenue per Audited Statements
$1,454,653
Total Revenue per Form 990
$1,454,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,179,521
Other Expenses$404,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$892,281$22,791$0$915,072
Occupancy$236,708$0$0$236,708
Current Officers, Directors, Trustees, and Key Employees$25,885$77,654$0$103,539
Other Employee Benefits$69,021$7,812$0$76,833
Payroll Taxes$65,218$7,684$0$72,902
Insurance$30,485$3,307$0$33,792
Fees for Services Other$11,697$9,801$0$21,498
Depreciation Depletion$14,574$767$0$15,341
Travel$12,186$0$0$12,186
Fees for Services Accounting$0$11,250$0$11,250
Pension Plan Contributions$11,175$0$0$11,175
Interest$0$10,842$0$10,842
Office Expenses$0$2,908$0$2,908
Fees for Services Legal$0$2,248$0$2,248
Conferences and Meetings$1,889$0$0$1,889
Advertising$0$1,455$0$1,455
All Other Expenses$0$1,239$0$1,239
Other Expenses$0$856$0$856
Total Functional Expenses$1,412,729$171,767$0$1,584,496

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,584,496
Total Expenses per Audited Statements$1,584,496
Total Expenses per Form 990$1,584,496
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-OwnerRentNo$162,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Camp Sunshine Day Inc dba Reeds Academy
EIN
04-2541474
Phone
9788771222
Address
One Winch Street, Framingham, MA 01701

Signing Officer

Name
Mary Crawford
Title
Director
Phone
9788771222
Signed
2015-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
37
Volunteers
0

Preparer

Firm
Mclarney & Company
Address
6 COURTHOUSE LN UNIT 15, CHELMSFORD, MA 01824-1727
Preparer
Shawn R Tewksbury CPA Cfp
Phone
9784532222
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board of Directors reviews the 990 before it is filed

Pt VI, Line 15A

The annual compensation of the executive director is determined at an annual review

Pt VI, Line 15B

The annual compensation of other key employees is determined at an annual review

Form 990EZ, Part II, Line 24

Accounts receivable - net receivables from officers & others prepaids other assets

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses bonds, mortgages & other notes accd expenses

Form 990, Part IX, Line 24F

Annual filing fee 865. 0. 865. 0. Licenses 249. 0. 249. 0. Other admin 125. 0. 125. 0.

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IRS990/PYRevenuesLessExpensesAmt079983
IRS990/PYSalariesCompEmpBnftPaidAmt01185666
IRS990/PYTotalExpensesAmt01561022
IRS990/PYTotalRevenueAmt01641005
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-129843
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01454653
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02180
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104395
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0106575
IRS990ScheduleD/ExpensesSubtotalAmt01584496
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt065793
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0382293
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0448086
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020662
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Investments
IRS990ScheduleD/RevenueSubtotalAmt01454653
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067973
IRS990ScheduleD/TotalBookValueOtherAssetsAmt020662
IRS990ScheduleD/TotalExpensesPerForm990Amt01584496
IRS990ScheduleD/TotalRevenuePerForm990Amt01454653
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01454653
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01584496
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0-ORGANIZATION BROCHURES AND INTAKE FORMS. ORGANIZATION BROCHURES AND INTAKE FORMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PARTS B AND D ARE NOT APPLICABLE, BUT THERE IS NO ALTERNATIVE TO "YES" OR "NO". PARTS B AND D ARE NOT APPLICABLE, BUT THERE IS NO ALTERNATIVE TO "YES" OR "NO".
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0103538
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt010416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARY CRAWFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0113954
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Winch Corp
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owner
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0162600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors reviews the 990 before it is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The annual compensation of the executive director is determined at an annual review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The annual compensation of other key employees is determined at an annual review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE - NET RECEIVABLES FROM OFFICERS & OTHERS PREPAIDS OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES ACCD EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL FILING FEE 865. 0. 865. 0. LICENSES 249. 0. 249. 0. OTHER ADMIN 125. 0. 125. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0318497
IRS990/TotalAssetsEOYAmt0216339
IRS990/TotalAssetsGrp/BOYAmt0318497
IRS990/TotalAssetsGrp/EOYAmt0216339
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt030026
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171767
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01412729
IRS990/TotalFunctionalExpensesGrp/TotalAmt01584496
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0333202
IRS990/TotalLiabilitiesEOYAmt0360884
IRS990/TotalLiabilitiesGrp/BOYAmt0333202
IRS990/TotalLiabilitiesGrp/EOYAmt0360884
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-14705
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-144545
IRS990/TotalProgramServiceExpensesAmt01412729
IRS990/TotalProgramServiceRevenueAmt01423954
IRS990/TotalRevenueGrp/ExclusionAmt01423954
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01454653
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0318497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216339
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt012186
IRS990/TravelGrp/TotalAmt012186
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-14705

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.27$0.57$1.64$1.78$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.10$0.71$1.58$1.77$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.29$0.91$2.11$1.75$0.36
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.26$0.55$1.76$1.52$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.27$0.07$1.26$1.10$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.37$0.09$1.21$1.08$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.35$0.22$1.02$1.05$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.30$0.18$1.07$1.15$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.29$0.11$1.37$1.33$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.36$0.14$1.45$1.58$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.33$0.01$1.64$1.56$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.39$0.09$1.50$1.53$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.28$0.07$1.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.36$0.04$1.47