Civic Intelligence

Harbor Country Day School

EIN 11-1864959 • 501(c)3 • Saint James, NY

View Organization Page

Profile

Harbor cherishes childhood, cultivates wonder, and inspires confident learners and leaders.

17 Three Sisters RoadSaint James, NY 11780-1218

www.hcdsny.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.13x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

33%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$12,998,314

Up $2,068,911 (+19%) from 2024

Liabilities

Down

$1,697,899

Down $59,220 (-3.4%) from 2024

Net Assets

Up

$11,300,415

Up $2,128,131 (+23%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin80th percentile

Revenue

Up

$7,047,459

Up $1,749,046 (+33%) from 2024

Expenses

Up

$5,021,729

Up $277,340 (+5.8%) from 2024

Net Income

Up

$2,025,730

Up $1,471,706 (+266%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $5,978,556Liabilities 2010: $1,254,427Net Assets 2010: $4,724,1292010Assets 2011: $5,727,739Liabilities 2011: $1,176,836Net Assets 2011: $4,550,9032011Assets 2012: $5,630,026Liabilities 2012: $1,410,755Net Assets 2012: $4,219,2712012Assets 2013: $1,542,657Liabilities 2013: $1,734,118Net Assets 2013: -$191,4612013Assets 2014: $1,676,284Liabilities 2014: $1,867,734Net Assets 2014: -$191,4502014Assets 2015: $1,762,156Liabilities 2015: $1,959,262Net Assets 2015: -$197,1062015Assets 2016: $1,742,486Liabilities 2016: $1,710,383Net Assets 2016: $32,1032016Assets 2017: $1,923,859Liabilities 2017: $1,897,483Net Assets 2017: $26,3762017Assets 2018: $4,806,620Liabilities 2018: $1,731,887Net Assets 2018: $3,074,7332018Assets 2019: $6,253,417Liabilities 2019: $1,614,893Net Assets 2019: $4,638,5242019Assets 2020: $6,882,227Liabilities 2020: $1,673,392Net Assets 2020: $5,208,8352020Assets 2021: $7,987,357Liabilities 2021: $2,025,412Net Assets 2021: $5,961,9452021Assets 2022: $9,928,380Liabilities 2022: $1,759,788Net Assets 2022: $8,168,5922022Assets 2023: $10,397,624Liabilities 2023: $1,951,091Net Assets 2023: $8,446,5332023Assets 2024: $10,929,403Liabilities 2024: $1,757,119Net Assets 2024: $9,172,2842024Assets 2025: $12,998,314Liabilities 2025: $1,697,899Net Assets 2025: $11,300,4152025

Highlighted filing

2025

Assets$12,998,314
Liabilities$1,697,899
Net Assets$11,300,415
Open 2025 Filing

Operations Trend

Revenue Growth81st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,665,2602010Expenses 2011: $2,604,5372011Expenses 2012: $2,474,2852012Revenue 2013: $2,634,820Expenses 2013: $2,952,811Net Income 2013: -$317,9912013Revenue 2014: $3,049,769Expenses 2014: $3,055,809Net Income 2014: -$6,0402014Revenue 2015: $2,934,832Expenses 2015: $2,948,827Net Income 2015: -$13,9952015Revenue 2016: $3,242,957Expenses 2016: $2,989,062Net Income 2016: $253,8952016Revenue 2017: $3,262,308Expenses 2017: $3,268,035Net Income 2017: -$5,7272017Revenue 2018: $6,569,732Expenses 2018: $3,521,375Net Income 2018: $3,048,3572018Revenue 2019: $5,233,027Expenses 2019: $3,669,236Net Income 2019: $1,563,7912019Revenue 2020: $3,932,037Expenses 2020: $3,361,726Net Income 2020: $570,3112020Revenue 2021: $4,810,007Expenses 2021: $4,056,897Net Income 2021: $753,1102021Revenue 2022: $6,791,671Expenses 2022: $4,585,024Net Income 2022: $2,206,6472022Revenue 2023: $4,475,629Expenses 2023: $4,461,077Net Income 2023: $14,5522023Revenue 2024: $5,298,413Expenses 2024: $4,744,389Net Income 2024: $554,0242024Revenue 2025: $7,047,459Expenses 2025: $5,021,729Net Income 2025: $2,025,7302025

Highlighted filing

2025

Revenue$7,047,459
Expenses$5,021,729
Net Income$2,025,730
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$12,998,314
Liabilities
$1,697,899
Net assets
$11,300,415
Revenue
$7,047,459
Expenses
$5,021,729
Net income
$2,025,730
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$1.70$11.3$7.05$5.02$2.03
2024Detailed filing. Detailed filing data is available for this year.$10.9$1.76$9.17$5.30$4.74$0.55
2023Detailed filing. Detailed filing data is available for this year.$10.4$1.95$8.45$4.48$4.46$0.01
2022Detailed filing. Detailed filing data is available for this year.$9.93$1.76$8.17$6.79$4.59$2.21
2021Detailed filing. Detailed filing data is available for this year.$7.99$2.03$5.96$4.81$4.06$0.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$1.67$5.21$3.93$3.36$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$1.61$4.64$5.23$3.67$1.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$1.73$3.07$6.57$3.52$3.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$1.90$0.03$3.26$3.27$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.71$0.03$3.24$2.99$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$1.96$0.20$2.93$2.95$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.68$1.87$0.19$3.05$3.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.73$0.19$2.63$2.95$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$1.41$4.22$2.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$1.18$4.55$2.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$1.25$4.72$2.67
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 18, 2024
Return Version
2023v5.1
Gross Receipts
$5,344,583
Mission and Program Overview

Mission

Harbor cherishes childhood, cultivates wonder, and inspires confident learners and leaders.

Harbor cherishes childhood, cultivates wonder and inspires confident learners and leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,637,987$8,326,524▲ $1,688,537
Land, Buildings, and Equipment, Net$1,139,234$1,184,998▲ $45,764
Cash and Non-Interest-Bearing Accounts$420,367$457,205▲ $36,838
Pledges and Grants Receivable$633,517$374,642▼ $258,875
Savings and Temporary Cash Investments$617,497$297,975▼ $319,522
Accounts Receivable$77,349$105,160▲ $27,811
Prepaid Expenses and Deferred Charges$56,743$95,819▲ $39,076
Other Notes and Loans Receivable, Net$10,451$7,464▼ $2,987
Total Assets$10,397,624$10,929,403▲ $531,779
Other Assets Total$804,479$79,616▼ $724,863
Liabilities
Deferred Revenue$1,131,611$1,012,122▼ $119,489
Mortgage Notes Payable Secured by Investment Property$418,181$391,274▼ $26,907
Accounts Payable and Accrued Expenses$376,299$353,723▼ $22,576
Other Liabilities$25,000$0▼ $25,000
Total Liabilities$1,951,091$1,757,119▼ $193,972
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,427,320$8,328,562▲ $901,242
Net Assets Without Donor Restrictions$1,019,213$843,722▼ $175,491
Total Net Assets Fund Balance$8,446,533$9,172,284▲ $725,751
Total Liabilities and Net Assets / Fund Balance$10,397,624$10,929,403▲ $531,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$667,917$1,091,536-
Other Land Buildings$346,612--
Land$124,995--
Equipment$45,474--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,789,958$20,907▲ $355,820$-135,256$4,031,429
2022$3,477,278$92,426▲ $269,613$-49,359$3,789,958
2021$3,321,261$660,722▼ $352,861$-151,844$3,477,278
2020$3,100,631-▲ $381,630$-161,000$3,321,261
2019$3,289,637$18,423▼ $81,518$-125,911$3,100,631
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andy SperlingHead of SchoolFT$172,500$81,263$253,763
Diane AbramsFinance DirectorFT$149,029-$149,029

Board Members and Trustees

NameTitle
Cynthia Wong LippeChair
Garrett BergenVice Chairman
Emma PearceBoard Member
H WeiBoard Member
Jenifer TonaBoard Member
Jennifer AccomandoBoard Member
Marina Polonskaia PhdBoard Member
Mike LauriBoard Member
Monica BugalloBoard Member
Ned PuchnerBoard Member
Patrick WestBoard Member
Robert AntonacciBoard Member
Tehmina HaqueBoard Member
Ariya LapanSecretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$863,617
Program Service Revenue
$3,857,745
Investment Income
$486,549
Other Revenue
$90,502
All Other Contributions
$822,724
Change in Net Assets
$554,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,539,542
Other Expenses$1,204,847
Total Fundraising Expense$377,660
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,132,746$484,118$112,777$2,729,641
Current Officers, Directors, Trustees, and Key Employees$99,491$203,810$99,491$402,792
All Other Expenses$176,918$101,977$33,547$312,442
Payroll Taxes$206,807$66,477$18,614$291,898
Information Technology$91,309$15,218$13,616$120,143
Other Employee Benefits$78,343$28,803$8,065$115,211
Insurance$61,085$10,181$9,109$80,375
Other Expenses$31,428$31,993$46,170$77,598
Depreciation Depletion$51,281$8,547$7,647$67,475
Advertising$5,991--$5,991
Interest-$491-$491
Fees for Services Other-$-163-$-163
Total Functional Expenses$3,415,277$951,452$377,660$4,744,389
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$136,799
Fundraising Direct Expenses$46,170
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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 A, Line 1A

“Members of the governing body are executives within the organization. As such, they are not independent of the board of trustees and do not have voting rights.”

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

“Organization's process to review form 990: copy of form 990 was provided to the finance committee of the governing board before it was filed.”

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

“Enforcement of conflicts policy: each year members sign conflict of interest disclosure statements.”

Form 990, Part VI, Section B, Line 15

“The head of school's salary and compensation is determined by the board of directors and voted on for approval. Key employees receive a percentage raise based on board approval, with the finance committee's recommendations annually. The entire faculty and staff's salary is based on the pool amount of increase. The head of school will review all compensation before final approval.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation: the governing documents are available upon request to the public at the organization's office, during normal working hours.”

Filing and Contact Details

Filer

Filer Name
Harbor Country Day School
EIN
11-1864959
Phone
6315845555
Address
17 THREE SISTERS ROAD, SAINT JAMES, NY 11780-1218

Signing Officer

Name
Andy Sperling
Title
Head of School
Phone
6315845555
Signed
2024-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Sperling
Formed
1958
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
13
Employees
122
Volunteers
20

Preparer

Firm
Cerini & Associates Llp
Address
3340 VETERANS MEMORIAL HWY, BOHEMIA, NY 11716
Preparer
Ken Cerini
Phone
6315821600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The financial statements are reviewed by the director of finance, then by the finance committee. After the finance committee approves them, they are given to the board of directors for any comments, questions, or concerns. Then the auditors present the financial statements to the board of directors.”

Financial Statement Notes

PART X, LINE 2:

“Harbor country day school has evaluated for uncertain tax position and has determined that there are no uncertain tax positions for fiscal 2024 and 2023.”

Raw XML AppendixShowing 400 of 564 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivityOrMissionDesc0HARBOR CHERISHES CHILDHOOD, CULTIVATES WONDER AND INSPIRES CONFIDENT LEARNERS AND LEADERS.
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IRS990/Desc0TUITION & OTHER PROGRAMS:HARBOR COUNTRY DAY SCHOOL IS A NON-PROFIT, CO-EDUCATIONAL INDEPENDENT SCHOOL FOR STUDENTS IN PRESCHOOL THROUGH GRADE 8. AT HARBOR, THE WHOLE STUDENT IS EDUCATED IN AN ENVIRONMENT WHERE EVERY FACET OF THE CHILD'S LEARNING EXPERIENCE IS ENRICHED WITH PROVEN, YET INNOVATIVE INSTRUCTION WHERE TRADITIONAL TEACHING METHODS COMBINE WITH LEADING-EDGE TECHNOLOGIES TO INSPIRE AND CULTIVATE YOUR CHILD'S PERSONAL BEST. EVEN OUR EXCITING SUMMER CAMP PROGRAM UPHOLDS THIS OBJECTIVE.HARBOR'S GOAL IS TO GIVE EACH CHILD AN EXPERIENCE, NOT JUST IN ACADEMICS, BUT IN LIFE TO BUILD CHARACTER, AROUSE A LOVE OF LEARNING, AND DEVELOP STRONG LEADERS AND INDIVIDUALS DESTINED TO BE TRULY FULFILLED, CONTRIBUTING ADULTS.HARBOR SETS THE BAR HIGH. STUDENTS ARE ENCOURAGED TO STRIVE FOR EXCELLENCE, EMBRACE THEIR NATURAL CURIOSITY, THINK ANALYTICALLY, AND ARTICULATE THEIR THOUGHTS WITH CLARITY AND CONFIDENCE. HARBOR'S GOAL IS TO HAVE THEM PREPARED FOR WHATEVER LIES AHEAD.THE BEST EVIDENCE THAT THE HARBOR PROGRAM WORKS CAN BE SEEN IN HARBOR GRADUATES. WHEN THEY LEAVE HARBOR, THEY LEAVE WITH A STRONG ACADEMIC FOUNDATION AND THE CONFIDENCE TO SUCCEED IN THE NEXT PHASE OF THEIR EDUCATION AND BEYOND. THE HARBOR IMPRINT LIVES ON AS THEY MOVE THROUGH THEIR SECONDARY EDUCATION, COLLEGE AND ON TO SUCCESSFUL CAREERS AND LIVES.NO DOUBT, WELL AFTER THEY LEAVE THE HARBOR FAMILY, HARBOR STUDENTS CONTINUE TO FONDLY RECALL THE SCHOOL'S BEAUTIFUL, 11-ACRE CAMPUS SITUATED ON LONG ISLAND'S GOLD COAST OF SUFFOLK COUNTY IN THE VILLAGE OF HEAD OF THE HARBOR.FOUNDED IN 1958 BY CONSCIENTIOUS AND ENERGETIC PARENTS, HARBOR CONTINUES TO UPHOLD ITS VISION BY OFFERING A CHALLENGING AND ENGAGING ACADEMIC, CULTURAL, AND RECREATIONAL EXPERIENCE IN A WARM, FRIENDLY, AND FAMILY-LIKE COMMUNITY. FOR OVER FIVE DECADES, A HARBOR EDUCATION HAS REMAINED SYNONYMOUS WITH AN EXCEPTIONAL EDUCATION, LONG-LASTING FRIENDSHIPS AMONG STUDENTS, AND THE ENDURING EFFECTS OF DEDICATED, HIGHLY ACCOMPLISHED TEACHERS AND ADMINISTRATORS EACH OF WHOM KNOWS EACH OF HARBOR'S STUDENTS BY NAME.HARBOR COUNTRY DAY SCHOOL IS CHARTERED BY THE NEW YORK STATE BOARD OF REGENTS AND IS ACCREDITED BY AND A MEMBER OF THE NEW YORK STATE ASSOCIATION OF INDEPENDENT SCHOOLS (NYSAIS).HARBOR COUNTRY DAY SCHOOL IS NON-SECTARIAN. IT IS UNAFFILIATED WITH OR OWNED BY ANY OTHER ENTITY. IT IS AN INDEPENDENT, NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GOVERNED BY A SELF-PERPETUATING BOARD OF TRUSTEES.
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