Civic Intelligence

Greenfield Center School Inc

EIN 04-3579330 • 501(c)3 • Greenfield, MA

Profile

To serve children and families in the tri-state area. To provide quality education in an active learning environment that fosters student initiative and responsibility.

739 Bernardston RoadGreenfield, MA 01301

www.centerschool.net

Siviq Scores

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

Liabilities / Assets

81st percentile

0.62x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

2.64x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

15th percentile

-14%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-0.9%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-3.1%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$10,832,365

Down $102,112 (-0.9%) from 2023

Liabilities

Up

$6,678,291

Up $159,123 (+2.4%) from 2023

Net Assets

Down

$4,154,074

Down $261,235 (-5.9%) from 2023

Revenue

Down

$2,526,756

Down $79,643 (-3.1%) from 2023

Expenses

Down

$2,873,573

Down $890,031 (-24%) from 2023

Net Income

Up

-$346,817

Up $810,388 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $1,096,088Liabilities 2012: $492,060Net Assets 2012: $604,0282012Assets 2013: $1,182,181Liabilities 2013: $546,200Net Assets 2013: $635,9812013Assets 2014: $1,152,796Liabilities 2014: $662,553Net Assets 2014: $490,2432014Assets 2015: $1,050,892Liabilities 2015: $637,526Net Assets 2015: $413,3662015Assets 2016: $1,234,670Liabilities 2016: $825,323Net Assets 2016: $409,3472016Assets 2017: $1,646,489Liabilities 2017: $882,193Net Assets 2017: $764,2962017Assets 2018: $1,793,306Liabilities 2018: $882,926Net Assets 2018: $910,3802018Assets 2019: $3,898,266Liabilities 2019: $783,540Net Assets 2019: $3,114,7262019Assets 2020: $6,131,632Liabilities 2020: $924,003Net Assets 2020: $5,207,6292020Assets 2021: $12,731,671Liabilities 2021: $6,485,225Net Assets 2021: $6,246,4462021Assets 2022: $12,063,484Liabilities 2022: $6,539,525Net Assets 2022: $5,523,9592022Assets 2023: $10,934,477Liabilities 2023: $6,519,168Net Assets 2023: $4,415,3092023Assets 2024: $10,832,365Liabilities 2024: $6,678,291Net Assets 2024: $4,154,0742024

Highlighted filing

2024

Assets$10,832,365
Liabilities$6,678,291
Net Assets$4,154,074

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $993,075Expenses 2012: $1,002,245Net Income 2012: -$9,1702012Revenue 2013: $993,876Expenses 2013: $962,872Net Income 2013: $31,0042013Revenue 2014: $898,188Expenses 2014: $1,045,334Net Income 2014: -$147,1462014Revenue 2015: $1,248,573Expenses 2015: $1,322,917Net Income 2015: -$74,3442015Revenue 2016: $1,484,492Expenses 2016: $1,487,678Net Income 2016: -$3,1862016Revenue 2017: $2,035,166Expenses 2017: $1,685,358Net Income 2017: $349,8082017Revenue 2018: $2,021,375Expenses 2018: $1,880,020Net Income 2018: $141,3552018Revenue 2019: $4,110,600Expenses 2019: $1,916,731Net Income 2019: $2,193,8692019Revenue 2020: $3,656,245Expenses 2020: $1,564,090Net Income 2020: $2,092,1552020Revenue 2021: $2,899,773Expenses 2021: $1,920,447Net Income 2021: $979,3262021Revenue 2022: $2,340,182Expenses 2022: $2,886,936Net Income 2022: -$546,7542022Revenue 2023: $2,606,399Expenses 2023: $3,763,604Net Income 2023: -$1,157,2052023Revenue 2024: $2,526,756Expenses 2024: $2,873,573Net Income 2024: -$346,8172024

Highlighted filing

2024

Revenue$2,526,756
Expenses$2,873,573
Net Income-$346,817

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 3, 2024
Return Version
2023v5.1
Gross Receipts
$3,100,736
Mission and Program Overview

Mission

To serve children and families in the tri-state area. To provide quality education in an active learning environment that fosters student initiative and responsibility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,449,262$9,432,229▼ $17,033
Investments in Publicly Traded Securities$969,764$941,947▼ $27,817
Cash and Non-Interest-Bearing Accounts$381,596$355,467▼ $26,129
Accounts Receivable$81,849$60,038▼ $21,811
Prepaid Expenses and Deferred Charges$13,533$6,160▼ $7,373
Total Assets$10,934,477$10,832,365▼ $102,112
Other Assets Total$38,473$36,524▼ $1,949
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,830,079$6,057,271▲ $227,192
Deferred Revenue$611,173$535,214▼ $75,959
Accounts Payable and Accrued Expenses$77,916$85,806▲ $7,890
Total Liabilities$6,519,168$6,678,291▲ $159,123
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,415,309$4,154,074▼ $261,235
Total Net Assets Fund Balance$4,415,309$4,154,074▼ $261,235
Total Liabilities and Net Assets / Fund Balance$10,934,477$10,832,365▼ $102,112

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,366,949$708,114$10,075,063
Other Land Buildings$59,320$198,494$257,814
Equipment$5,960$8,940$14,900
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$372,073
Program Service Revenue
$2,166,055
Investment Income
$-11,372
Other Revenue
$0
All Other Contributions
$372,073
Change in Net Assets
$-346,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,904,082
Other Expenses$969,491
Total Fundraising Expense$10,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,273,472$313,557-$1,587,029
Depreciation Depletion-$270,085-$270,085
Interest$202,582--$202,582
Occupancy$130,861$62,722-$193,583
Other Employee Benefits$129,291$32,323-$161,614
Payroll Taxes$124,351$31,088-$155,439
Conferences and Meetings-$50,320-$50,320
Office Expenses-$43,747-$43,747
Fees for Services Accounting-$30,076-$30,076
Information Technology-$29,075-$29,075
Insurance$28,940--$28,940
Other Expenses$77,080$2,881$10,145$10,145
Total Functional Expenses$1,966,577$896,851$10,145$2,873,573
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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

Board reviews form 990 prior to submission.

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

Any conflict of interest is reviewed by board.

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

Compensation amount reviewed by board annually.

Filing and Contact Details

Filer

Filer Name
Greenfield Center School Inc
EIN
04-3579330
Phone
4137731700
Address
739 BERNARDSTON ROAD, GREENFIELD, MA 01301

Signing Officer

Name
William Savitri
Title
Chair Person
Phone
4137731700
Signed
2024-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Savitri
Formed
1981
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
45

Preparer

Firm
James Lowe CPA INC
Address
377 Montgomery Street, Chicopee, MA 01020
Preparer
James W Lowe Jr
Phone
4135949900
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 6A

Contributors notified contributions are tax deductible.

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IRS990/NetAssetsOrFundBalancesBOYAmt04415309
IRS990/NetAssetsOrFundBalancesEOYAmt04154074
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-41655
IRS990/NetUnrlzdGainsLossesInvstAmt085582
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04415309
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04154074
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt062722
IRS990/OccupancyGrp/ProgramServicesAmt0130861
IRS990/OccupancyGrp/TotalAmt0193583
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt043747
IRS990/OfficeExpensesGrp/TotalAmt043747
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt038473
IRS990/OtherAssetsTotalGrp/EOYAmt036524
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt032323
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0129291
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0161614
IRS990/OtherExpensesGrp/Desc0CLASSROOM/PROGRAM EXPENSES/BAD DEBT
IRS990/OtherExpensesGrp/Desc1ADMISSIONS/BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL AFFILIATIONS/RECRUITMENT
IRS990/OtherExpensesGrp/Desc3FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt010145
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015349
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115628
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22881
IRS990/OtherExpensesGrp/ProgramServicesAmt077080
IRS990/OtherExpensesGrp/TotalAmt092429
IRS990/OtherExpensesGrp/TotalAmt115628
IRS990/OtherExpensesGrp/TotalAmt22881
IRS990/OtherExpensesGrp/TotalAmt310145
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0313557
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01273472
IRS990/OtherSalariesAndWagesGrp/TotalAmt01587029
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031088
IRS990/PayrollTaxesGrp/ProgramServicesAmt0124351
IRS990/PayrollTaxesGrp/TotalAmt0155439
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013533
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06160
IRS990/PrincipalOfficerNm0WILLIAM SAVITRI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01924076
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1241979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01924076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1241979
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0565615
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt040165
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02017529
IRS990/PYProgramServiceRevenueAmt02000619
IRS990/PYRevenuesLessExpensesAmt0-1157205
IRS990/PYSalariesCompEmpBnftPaidAmt01746075
IRS990/PYTotalExpensesAmt03763604
IRS990/PYTotalRevenueAmt02606399
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-346817
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01924076
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09366949
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0708114
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010075063
IRS990ScheduleD/EquipmentGrp/BookValueAmt05960
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014900
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059320
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0198494
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0257814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09432229
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRIBUTORS NOTIFIED CONTRIBUTIONS ARE TAX DEDUCTIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CONFLICT OF INTEREST IS REVIEWED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION AMOUNT REVIEWED BY BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 6A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15B
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010934477
IRS990/TotalAssetsEOYAmt010832365
IRS990/TotalAssetsGrp/BOYAmt010934477
IRS990/TotalAssetsGrp/EOYAmt010832365
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0372073
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010145
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0896851
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01966577
IRS990/TotalFunctionalExpensesGrp/TotalAmt02873573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06519168
IRS990/TotalLiabilitiesEOYAmt06678291
IRS990/TotalLiabilitiesGrp/BOYAmt06519168
IRS990/TotalLiabilitiesGrp/EOYAmt06678291
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04415309
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04154074
IRS990/TotalProgramServiceExpensesAmt01966577
IRS990/TotalProgramServiceRevenueAmt02166055
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02196338

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