Civic Intelligence

High Spirit Community Farm Inc

EIN 04-3809051 • 501(c)3 • Cambridge, MA

Profile

To provide a dignified home, a rich social and cultural life and meaningful work experience for adults with intellectual and developmental disabilities.

1170 Massachusetts AvenueCambridge, MA 02140

highspirit.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.59x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$2,659,043

Up $307,940 (+13%) from 2023

Liabilities

Down

$899,625

Down $57,674 (-6.0%) from 2023

Net Assets

Up

$1,759,418

Up $365,614 (+26%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin75th percentile

Revenue

Up

$1,531,387

Up $411,990 (+37%) from 2023

Expenses

Up

$1,191,330

Up $93,381 (+8.5%) from 2023

Net Income

Up

$340,057

Up $318,609 (+1485%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $827,920Liabilities 2011: $387,727Net Assets 2011: $440,1932011Assets 2012: $817,043Liabilities 2012: $365,332Net Assets 2012: $451,7112012Assets 2013: $813,616Liabilities 2013: $336,254Net Assets 2013: $477,3622013Assets 2014: $822,151Liabilities 2014: $321,744Net Assets 2014: $500,4072014Assets 2015: $844,440Liabilities 2015: $306,409Net Assets 2015: $538,0312015Assets 2016: $1,524,597Liabilities 2016: $813,990Net Assets 2016: $710,6072016Assets 2017: $1,798,307Liabilities 2017: $929,234Net Assets 2017: $869,0732017Assets 2018: $1,888,310Liabilities 2018: $928,360Net Assets 2018: $959,9502018Assets 2019: $1,871,075Liabilities 2019: $895,092Net Assets 2019: $975,9832019Assets 2020: $1,947,977Liabilities 2020: $872,790Net Assets 2020: $1,075,1872020Assets 2021: $1,982,075Liabilities 2021: $847,630Net Assets 2021: $1,134,4452021Assets 2022: $2,209,650Liabilities 2022: $821,744Net Assets 2022: $1,387,9062022Assets 2023: $2,351,103Liabilities 2023: $957,299Net Assets 2023: $1,393,8042023Assets 2024: $2,659,043Liabilities 2024: $899,625Net Assets 2024: $1,759,4182024

Highlighted filing

2024

Assets$2,659,043
Liabilities$899,625
Net Assets$1,759,418
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $198,233Expenses 2011: $153,309Net Income 2011: $44,9242011Revenue 2012: $298,112Expenses 2012: $286,589Net Income 2012: $11,5232012Revenue 2013: $274,910Expenses 2013: $249,259Net Income 2013: $25,6512013Revenue 2014: $286,315Expenses 2014: $263,270Net Income 2014: $23,0452014Revenue 2015: $334,574Expenses 2015: $296,950Net Income 2015: $37,6242015Revenue 2016: $514,695Expenses 2016: $361,619Net Income 2016: $153,0762016Revenue 2017: $657,559Expenses 2017: $499,094Net Income 2017: $158,4652017Revenue 2018: $706,873Expenses 2018: $663,688Net Income 2018: $43,1852018Revenue 2019: $784,808Expenses 2019: $772,775Net Income 2019: $12,0332019Revenue 2020: $812,598Expenses 2020: $713,394Net Income 2020: $99,2042020Revenue 2021: $828,419Expenses 2021: $769,161Net Income 2021: $59,2582021Revenue 2022: $1,168,800Expenses 2022: $915,339Net Income 2022: $253,4612022Revenue 2023: $1,119,397Expenses 2023: $1,097,949Net Income 2023: $21,4482023Revenue 2024: $1,531,387Expenses 2024: $1,191,330Net Income 2024: $340,0572024

Highlighted filing

2024

Revenue$1,531,387
Expenses$1,191,330
Net Income$340,057
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,659,043
Liabilities
$899,625
Net assets
$1,759,418
Revenue
$1,531,387
Expenses
$1,191,330
Net income
$340,057
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.66$0.90$1.76$1.53$1.19$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.35$0.96$1.39$1.12$1.10$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.82$1.39$1.17$0.92$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.85$1.13$0.83$0.77$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.87$1.08$0.81$0.71$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.90$0.98$0.78$0.77$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.93$0.96$0.71$0.66$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.93$0.87$0.66$0.50$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.81$0.71$0.51$0.36$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.31$0.54$0.33$0.30$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.32$0.50$0.29$0.26$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.34$0.48$0.27$0.25$0.03
2012Summary only. Only limited summary data is available for this year.$0.82$0.37$0.45$0.30$0.29$0.01
2011Summary only. Only limited summary data is available for this year.$0.83$0.39$0.44$0.20$0.15$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 10, 2025
Return Version
2023v6.0
Gross Receipts
$1,531,387
Mission and Program Overview

Mission

To provide a dignified home, a rich social and cultural life and meaningful work experience for adults with intellectual and developmental disabilities.

To provide a dignified home for adults with intellectual and developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,644,472$1,583,891▼ $60,581
Investments in Publicly Traded Securities-$440,129-
Cash and Non-Interest-Bearing Accounts$106,758$169,002▲ $62,244
Savings and Temporary Cash Investments$309,388$154,001▼ $155,387
Accounts Receivable$59,670$109,670▲ $50,000
Intangible Assets$60,000$60,000→ $0
Prepaid Expenses and Deferred Charges$24,069$24,069→ $0
Total Assets$2,351,103$2,659,043▲ $307,940
Other Assets Total$146,746$118,281▼ $28,465
Liabilities
Mortgage Notes Payable Secured by Investment Property$784,181$754,972▼ $29,209
Other Liabilities$163,618$135,153▼ $28,465
Accounts Payable and Accrued Expenses$9,500$9,500→ $0
Total Liabilities$957,299$899,625▼ $57,674
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,393,804$1,709,418▲ $315,614
Net Assets With Donor Restrictions-$50,000-
Total Net Assets Fund Balance$1,393,804$1,759,418▲ $365,614
Total Liabilities and Net Assets / Fund Balance$2,351,103$2,659,043▲ $307,940

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,227,628$802,860$2,030,488
Land$301,771-$301,771
Equipment$27,445$95,938$123,383
Leasehold Improvements$27,047$18,844$45,891
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Robert SwainPresident
Dagmar HerzogDirector
Dea AngiolilloDirector
Jonathan WallaceDirector
Tamara SheenDirector
Virginia SwainClerk
Martha BedellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$620,858
Program Service Revenue
$901,397
Investment Income
$9,132
Other Revenue
$0
All Other Contributions
$620,858
Change in Net Assets
$340,057

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,531,387
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$25,557
Total Revenue per Audited Statements
$1,556,944
Total Revenue per Form 990
$1,531,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$735,033
Salaries, Compensation, and Employee Benefits$456,297
Total Fundraising Expense$7,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$392,383--$392,383
Occupancy$134,355--$134,355
Depreciation Depletion$122,165--$122,165
All Other Expenses$49,768$3,475-$53,243
Fees for Services Accounting-$36,682-$36,682
Payroll Taxes$35,631--$35,631
Other Expenses$34,024-$7,740$34,024
Interest$33,384--$33,384
Insurance$32,364--$32,364
Other Employee Benefits$28,283--$28,283
Office Expenses$22,411$4,116-$26,527
Conferences and Meetings$13,348--$13,348
Information Technology-$159-$159
Total Functional Expenses$1,139,158$44,432$7,740$1,191,330

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,191,330
Total Expenses per Audited Statements$1,191,330
Total Expenses per Form 990$1,191,330
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
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
Operating Lease Liability$135,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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 A, Line 2

“The president and clerk are married.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the board.”

Form 990, Part VI, Section B, Line 11B

“A draft of form 990 is reviewed by the treasurer, who then presents it and reviews it with the board.”

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

“The conflict of interest policy states that all hscf directors, officers and persons who currently have the ability to exercise substantial influence over hscf shall complete a questionnaire concerning conflicts of interest each year of their affiliation with hscf, disclosing any actual, potential or apparent conflicts, and affirming that they have read, understand, and have and will continue to adhere to the policy. The questionnaires shall be reviewed by the governance committee. The board will evaluate conflict disclosures and make other necessary inquiries to determine the extent and nature of any actual or potential conflict of interest. The interested person shall recuse himself or herself from deliberations and voting relating to any matter giving rise to or connected to the conflict of interest and shall refrain from attempting to influence other decision-makers relating to the matter.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
High Spirit Community Farm Inc
EIN
04-3809051
Phone
6174928346
Address
1170 MASSACHUSETTS AVENUE, CAMBRIDGE, MA 02140

Signing Officer

Name
Martha Bedell
Title
Treasurer
Phone
6174928346
Signed
2025-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Bedell
Formed
2007
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
7

Preparer

Firm
Nash Cpas LLC
Address
501 PROVIDENCE HWY, NORWOOD, MA 02062
Preparer
Raechel Grady
Phone
7812861320
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization qualifies as an organization formed for charitable purposes under section 501(c)(3) of the internal revenue code (irc) and is generally not subject to income tax. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization is not a private foundation under section 509(a)(1). Management has analyzed the tax position taken by the organization and has concluded that as of june 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 411 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES AS AN ORGANIZATION FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS GENERALLY NOT SUBJECT TO INCOME TAX. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). MANAGEMENT HAS ANALYZED THE TAX POSITION TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND CLERK ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF FORM 990 IS REVIEWED BY THE TREASURER, WHO THEN PRESENTS IT AND REVIEWS IT WITH THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY STATES THAT ALL HSCF DIRECTORS, OFFICERS AND PERSONS WHO CURRENTLY HAVE THE ABILITY TO EXERCISE SUBSTANTIAL INFLUENCE OVER HSCF SHALL COMPLETE A QUESTIONNAIRE CONCERNING CONFLICTS OF INTEREST EACH YEAR OF THEIR AFFILIATION WITH HSCF, DISCLOSING ANY ACTUAL, POTENTIAL OR APPARENT CONFLICTS, AND AFFIRMING THAT THEY HAVE READ, UNDERSTAND, AND HAVE AND WILL CONTINUE TO ADHERE TO THE POLICY. THE QUESTIONNAIRES SHALL BE REVIEWED BY THE GOVERNANCE COMMITTEE. THE BOARD WILL EVALUATE CONFLICT DISCLOSURES AND MAKE OTHER NECESSARY INQUIRIES TO DETERMINE THE EXTENT AND NATURE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. THE INTERESTED PERSON SHALL RECUSE HIMSELF OR HERSELF FROM DELIBERATIONS AND VOTING RELATING TO ANY MATTER GIVING RISE TO OR CONNECTED TO THE CONFLICT OF INTEREST AND SHALL REFRAIN FROM ATTEMPTING TO INFLUENCE OTHER DECISION-MAKERS RELATING TO THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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