Civic Intelligence

Evergreen Day School Inc.

990 • Fiscal year 2018 • EIN 04-3054686

Sep 01, 2017 to Aug 31, 2018 • Filed on Nov 15, 2018

799 Concord AvenueCambridge, MA 02138

(617) 492-0090

Siviq Scores

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

Liabilities / Assets

55th percentile

0.12x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$96,655

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$992,796

Up $184,222 (+23%) from 2017

Net Assets

Up

$875,672

Up $195,029 (+29%) from 2017

Liabilities

Down

$117,124

Down $10,807 (-8.4%) from 2017

Revenue

Up

$1,048,874

Up $147,784 (+16%) from 2017

Expenses

Down

$853,846

Down $23,120 (-2.6%) from 2017

Net Income

Up

$195,028

Up $170,904 (+708%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $507,877Liabilities 2011: $104,146Net Assets 2011: $403,7312011Assets 2012: $539,163Liabilities 2012: $100,530Net Assets 2012: $438,6332012Assets 2013: $588,570Liabilities 2013: $103,377Net Assets 2013: $485,1932013Assets 2014: $640,998Liabilities 2014: $110,398Net Assets 2014: $530,6002014Assets 2015: $665,260Liabilities 2015: $118,268Net Assets 2015: $546,9922015Assets 2016: $765,331Liabilities 2016: $108,812Net Assets 2016: $656,5192016Assets 2017: $808,574Liabilities 2017: $127,931Net Assets 2017: $680,6432017Assets 2018: $992,796Liabilities 2018: $117,124Net Assets 2018: $875,6722018Assets 2019: $1,109,873Liabilities 2019: $115,214Net Assets 2019: $994,6592019Assets 2021: $2,112,019Liabilities 2021: $872,091Net Assets 2021: $1,239,9282021Assets 2022: $6,179,824Liabilities 2022: $4,599,670Net Assets 2022: $1,580,1542022Assets 2023: $6,311,440Liabilities 2023: $4,471,585Net Assets 2023: $1,839,8552023Assets 2024: $6,232,643Liabilities 2024: $4,278,305Net Assets 2024: $1,954,3382024Assets 2025: $6,229,695Liabilities 2025: $4,090,240Net Assets 2025: $2,139,4552025

Highlighted filing

2018

Assets$992,796
Liabilities$117,124
Net Assets$875,672

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $770,038Expenses 2011: $724,590Net Income 2011: $45,4482011Revenue 2012: $776,595Expenses 2012: $741,693Net Income 2012: $34,9022012Revenue 2013: $817,402Expenses 2013: $770,842Net Income 2013: $46,5602013Revenue 2014: $872,256Expenses 2014: $826,849Net Income 2014: $45,4072014Revenue 2015: $845,981Expenses 2015: $829,589Net Income 2015: $16,3922015Revenue 2016: $937,891Expenses 2016: $828,364Net Income 2016: $109,5272016Revenue 2017: $901,090Expenses 2017: $876,966Net Income 2017: $24,1242017Revenue 2018: $1,048,874Expenses 2018: $853,846Net Income 2018: $195,0282018Revenue 2019: $1,079,469Expenses 2019: $960,596Net Income 2019: $118,8732019Revenue 2021: $1,113,165Expenses 2021: $839,547Net Income 2021: $273,6182021Revenue 2022: $1,736,079Expenses 2022: $1,366,599Net Income 2022: $369,4802022Revenue 2023: $1,781,356Expenses 2023: $1,521,654Net Income 2023: $259,7022023Revenue 2024: $1,694,542Expenses 2024: $1,580,059Net Income 2024: $114,4832024Revenue 2025: $1,762,595Expenses 2025: $1,577,478Net Income 2025: $185,1172025

Highlighted filing

2018

Revenue$1,048,874
Expenses$853,846
Net Income$195,028
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,053,487
Mission and Program Overview

Mission

To provide supervision, guidance and tutorial services to aid in the development of the emotional, intellectual, social and physical attribututes of young children.

To provide supervision, guidance, and tutorial services to aid in the development of the emotional, intellectual, social, and physical attributes of young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$798,129$982,708▲ $184,579
Land, Buildings, and Equipment, Net$10,212$8,868▼ $1,344
Accounts Receivable-$943-
Prepaid Expenses and Deferred Charges$233$277▲ $44
Total Assets$808,574$992,796▲ $184,222
Liabilities
Deferred Revenue$90,226$92,712▲ $2,486
Accounts Payable and Accrued Expenses$11,825$15,912▲ $4,087
Other Liabilities$25,880$8,500▼ $17,380
Total Liabilities$127,931$117,124▼ $10,807
Net Assets / Fund Balance
Unrestricted Net Assets$680,643$875,672▲ $195,029
Total Net Assets Fund Balance$680,643$875,672▲ $195,029
Total Liabilities and Net Assets / Fund Balance$808,574$992,796▲ $184,222

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,399$74,498$80,897
Leasehold Improvements$2,469$38,723$41,192
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christina FosterDirectorFT$74,869$21,786$96,655
Deborah FayDirector/finFT$62,595$21,403$83,998
Liz GostanianAssis DirectFT$21,992$2,152$24,144

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$512
Program Service Revenue
$1,043,184
Investment Income
$1,009
Other Revenue
$4,169
All Other Contributions
$512
Change in Net Assets
$195,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,048,874
Total Revenue per Audited Statements
$1,048,874
Total Revenue per Form 990
$1,048,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$673,861
Other Expenses$179,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$367,724--$367,724
Current Officers, Directors, Trustees, and Key Employees$32,412$156,091-$188,503
Occupancy$88,821--$88,821
Other Employee Benefits$23,531$39,086-$62,617
Payroll Taxes$31,907$12,823-$44,730
Insurance$16,057--$16,057
Office Expenses$11,750--$11,750
Pension Plan Contributions$6,184$4,103-$10,287
Fees for Services Accounting$8,919--$8,919
Fees for Services Legal$7,785--$7,785
All Other Expenses$7,534--$7,534
Depreciation Depletion$4,582--$4,582
Other Expenses$2,489--$2,489
Advertising$1,617--$1,617
Total Functional Expenses$641,743$212,103$0$853,846

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$853,846
Expenses per Audited Statements$853,845
Total Expenses per Audited Statements$853,845
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,782
Fundraising Direct Expenses$4,613
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
Accrued Payroll and Related Taxes$8,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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, Page 6, Part VI, Line 11B

The audited financials and form 990 were presented to board members for their review and comments.

Form 990, Page 6, Part VI, Line 19

All information related to governing documents, conflict of interest policy, and financial statements are readily available in the front office.

Filing and Contact Details

Filer

Filer Name
Evergreen Day School Inc
EIN
04-3054686
Phone
6174920090
Address
799 CONCORD AVENUE, CAMBRIDGE, MA 02138

Signing Officer

Name
Christina Foster
Title
Director
Phone
6174920090
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Foster
Formed
1989
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
9
Employees
14

Preparer

Firm
T F Allen & Company Pc
Address
400 WEST CUMMINGS PARK SUITE 1150, WOBURN, MA 01801-6572
Preparer
Timothy F Allen
Phone
6174899700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1

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IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL FUNDED SCHOLARSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01053284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1-10100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01053284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1-10100
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IRS990/PYContributionsGrantsAmt0519
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IRS990/PYInvestmentIncomeAmt0830
IRS990/PYOtherExpensesAmt0212311
IRS990/PYOtherRevenueAmt03096
IRS990/PYProgramServiceRevenueAmt0896645
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IRS990/PYSalariesCompEmpBnftPaidAmt0664655
IRS990/PYTotalExpensesAmt0876966
IRS990/PYTotalRevenueAmt0901090
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0195028
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01043184
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0798129
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0982708
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06399
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080897
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt0853845
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02469
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038723
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041192
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND RELATED TAXES
IRS990ScheduleD/RevenueSubtotalAmt01048874
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalExpensesPerForm990Amt0853846
IRS990ScheduleD/TotalLiabilityAmt08500
IRS990ScheduleD/TotalRevenuePerForm990Amt01048874
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01048874
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0853845
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/ExplanationTxt0THE SCHOOL PUBLICIZES ITS NONDISCRIMINATION POLICY EVERY YEAR IN A NEWSPAPER THAT SERVES THE SCHOOL'S COMMUNITY AND THE POLICY IS PUBLISHED IN THE SCHOOL'S BROCHURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AUDITED FINANCIALS AND FORM 990 WERE PRESENTED TO BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL INFORMATION RELATED TO GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE READILY AVAILABLE IN THE FRONT OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0808574
IRS990/TotalAssetsEOYAmt0992796
IRS990/TotalAssetsGrp/BOYAmt0808574
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0512
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0212103
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0641743
IRS990/TotalFunctionalExpensesGrp/TotalAmt0853846
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127931
IRS990/TotalLiabilitiesEOYAmt0117124
IRS990/TotalLiabilitiesGrp/BOYAmt0127931
IRS990/TotalLiabilitiesGrp/EOYAmt0117124
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0680643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0875672
IRS990/TotalOtherCompensationAmt045341
IRS990/TotalProgramServiceExpensesAmt0641743
IRS990/TotalProgramServiceRevenueAmt01043184
IRS990/TotalReportableCompFromOrgAmt0159456
IRS990/TotalRevenueGrp/ExclusionAmt04169
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01044193
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01048874
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0808574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0992796
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0680643
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0875672
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0799 CONCORD AVE
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002138
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.EVERGREENDAYSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06174920090
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVERGREEN DAY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0EVER
ReturnHeader/Filer/EIN0043054686
ReturnHeader/Filer/PhoneNum06174920090
ReturnHeader/Filer/USAddress/AddressLine1Txt0799 CONCORD AVENUE
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002138
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07B7802246DC479F971D5BD5D3C7E351B8F3C6C58
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08BFB6571462631867998975BB260EDDAEC7B06B2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.217.131.52
ReturnHeader/FilingSecurityInformation/IPDt02019-01-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.23$4.09$2.14$1.76$1.58$0.19
2024Detailed filing. Detailed filing data is available for this year.$6.23$4.28$1.95$1.69$1.58$0.11
2023Detailed filing. Detailed filing data is available for this year.$6.31$4.47$1.84$1.78$1.52$0.26
2022Detailed filing. Detailed filing data is available for this year.$6.18$4.60$1.58$1.74$1.37$0.37
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.87$1.24$1.11$0.84$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.12$0.99$1.08$0.96$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.12$0.88$1.05$0.85$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.13$0.68$0.90$0.88$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.11$0.66$0.94$0.83$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.12$0.55$0.85$0.83$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.11$0.53$0.87$0.83$0.05
2013Summary only. Only limited summary data is available for this year.$0.59$0.10$0.49$0.82$0.77$0.05
2012Summary only. Only limited summary data is available for this year.$0.54$0.10$0.44$0.78$0.74$0.03
2011Summary only. Only limited summary data is available for this year.$0.51$0.10$0.40$0.77$0.72$0.05