Civic Intelligence

Hawthorne Valley Association Inc.

990 • Fiscal year 2017 • EIN 13-2722428

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 15, 2018

Organization ProfileWWW.HAWTHORNEVALLEYASSOCIATION.ORG

View Organization Page

330 Route 21CGhent, NY 12075

(518) 672-4465

Siviq Scores

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

Liabilities / Assets

71st percentile

0.47x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.49x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

27th percentile

-2.2%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$78,767

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

23rd percentile

-2.0%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-0.6%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$9,875,881

Down $202,585 (-2.0%) from 2016

Net Assets

Down

$5,211,545

Down $275,743 (-5.0%) from 2016

Liabilities

Up

$4,664,336

Up $73,158 (+1.6%) from 2016

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin27th percentile

Revenue

Down

$9,494,802

Down $53,508 (-0.6%) from 2016

Expenses

Up

$9,706,636

Up $132,478 (+1.4%) from 2016

Net Income

Down

-$211,834

Down $185,986 (-720%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$15M$10M$5.0M$0Assets 2010: $10,523,256Liabilities 2010: $2,822,648Net Assets 2010: $7,700,6082010Assets 2011: $9,477,881Liabilities 2011: $2,769,071Net Assets 2011: $6,708,8102011Assets 2012: $8,688,245Liabilities 2012: $2,880,946Net Assets 2012: $5,807,2992012Assets 2013: $8,306,499Liabilities 2013: $2,889,771Net Assets 2013: $5,416,7282013Assets 2014: $9,915,355Liabilities 2014: $4,028,265Net Assets 2014: $5,887,0902014Assets 2015: $9,364,247Liabilities 2015: $3,880,014Net Assets 2015: $5,484,2332015Assets 2016: $10,078,466Liabilities 2016: $4,591,178Net Assets 2016: $5,487,2882016Assets 2017: $9,875,881Liabilities 2017: $4,664,336Net Assets 2017: $5,211,5452017Assets 2018: $9,988,954Liabilities 2018: $4,919,289Net Assets 2018: $5,069,6652018Assets 2019: $11,816,224Liabilities 2019: $5,301,408Net Assets 2019: $6,514,8162019Assets 2020: $11,965,949Liabilities 2020: $5,511,218Net Assets 2020: $6,454,7312020Assets 2021: $12,653,062Liabilities 2021: $3,942,540Net Assets 2021: $8,710,5222021Assets 2022: $12,731,079Liabilities 2022: $3,948,849Net Assets 2022: $8,782,2302022Assets 2023: $12,258,684Liabilities 2023: $3,669,207Net Assets 2023: $8,589,4772023Assets 2024: $12,601,879Liabilities 2024: $3,490,720Net Assets 2024: $9,111,1592024Assets 2025: $14,720,334Liabilities 2025: $4,071,291Net Assets 2025: $10,649,0432025

Highlighted filing

2017

Assets$9,875,881
Liabilities$4,664,336
Net Assets$5,211,545
Open 2017 Filing

Operations Trend

Revenue Growth32nd percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,736,5182010Revenue 2011: $5,246,542Expenses 2011: $6,228,456Net Income 2011: -$981,9142011Expenses 2012: $7,113,3132012Revenue 2013: $7,270,063Expenses 2013: $7,652,382Net Income 2013: -$382,3192013Revenue 2014: $8,810,987Expenses 2014: $8,385,227Net Income 2014: $425,7602014Revenue 2015: $8,484,850Expenses 2015: $8,801,769Net Income 2015: -$316,9192015Revenue 2016: $9,548,310Expenses 2016: $9,574,158Net Income 2016: -$25,8482016Revenue 2017: $9,494,802Expenses 2017: $9,706,636Net Income 2017: -$211,8342017Revenue 2018: $10,818,829Expenses 2018: $10,517,392Net Income 2018: $301,4372018Revenue 2019: $11,419,524Expenses 2019: $11,659,516Net Income 2019: -$239,9922019Revenue 2020: $10,914,219Expenses 2020: $10,427,109Net Income 2020: $487,1102020Revenue 2021: $12,191,620Expenses 2021: $9,877,887Net Income 2021: $2,313,7332021Revenue 2022: $11,215,361Expenses 2022: $10,959,833Net Income 2022: $255,5282022Revenue 2023: $11,921,405Expenses 2023: $11,800,336Net Income 2023: $121,0692023Revenue 2024: $12,975,209Expenses 2024: $12,583,407Net Income 2024: $391,8022024Revenue 2025: $15,096,672Expenses 2025: $13,607,079Net Income 2025: $1,489,5932025

Highlighted filing

2017

Revenue$9,494,802
Expenses$9,706,636
Net Income-$211,834
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 15, 2018
Return Version
2016v3.1
Gross Receipts
$13,539,912
Mission and Program Overview

Mission

The organization engages in the establishment and maintenance of a rural institution that affords recreational, vocational, and educational opportunities and aids students in developing practical trades and skills. The instruction is based upon the pedagogical principles and methods of rudolf steiner (or waldorf schools).

To engage in the establishment and maint- enance of a rural institution that affords recreational,vocational and educational opportunities using methods of rudolph steiner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,164,541$7,931,424▼ $233,117
Investments in Publicly Traded Securities$497,520$674,051▲ $176,531
Inventories for Sale or Use$555,731$520,337▼ $35,394
Accounts Receivable$341,599$368,240▲ $26,641
Cash and Non-Interest-Bearing Accounts$150,620$284,231▲ $133,611
Prepaid Expenses and Deferred Charges$53,632$61,909▲ $8,277
Pledges and Grants Receivable$56,681$20,000▼ $36,681
Savings and Temporary Cash Investments$147,979$19,881▼ $128,098
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Investments Other Securities$110,163$-4,192▼ $114,355
Total Assets$10,078,466$9,875,881▼ $202,585
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,937,816$2,836,666▼ $101,150
Deferred Revenue$776,537$1,027,861▲ $251,324
Accounts Payable and Accrued Expenses$876,825$799,809▼ $77,016
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,591,178$4,664,336▲ $73,158
Net Assets / Fund Balance
Unrestricted Net Assets$4,459,229$4,052,446▼ $406,783
Permanently Rstr Net Assets$673,412$673,412→ $0
Temporarily Rstr Net Assets$354,647$485,687▲ $131,040
Total Net Assets Fund Balance$5,487,288$5,211,545▼ $275,743
Total Liabilities and Net Assets / Fund Balance$10,078,466$9,875,881▼ $202,585

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,922,530$6,011,359$11,933,889
Equipment$1,067,625$1,083,638$2,151,263
Other Land Buildings$321,995$326,824$648,819
Land$619,274-$619,274

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$697,265-▲ $79,750$23,800$746,247
2015$692,700-▲ $45,451$35,000$697,265
2014$739,338-▼ $45,698-$692,700
2013$683,077$100▲ $96,052$35,000$739,338
2012$659,127-▲ $45,105$20,000$683,077
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Martin PingExecutive DirectorFT$78,767$78,767

Board Members and Trustees

NameTitle
Ellen Condliffe LagemannPresident
Christina LoweryBoard Member
Herbert DreiseitlBoard Member
Irene MantelBoard Member
Laurie SacklerBoard Member
Mary CleaverBoard Member
Robert FoxBoard Member
Stephanie LazarBoard Member
Elaine KhosrovaSecretary
Thomas JamesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,342,858
Program Service Revenue
$3,330,433
Investment Income
$173,029
Other Revenue
$4,648,482
All Other Contributions
$1,342,858
Change in Net Assets
$-211,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,499,182
Other Expenses$3,207,454
Total Fundraising Expense$179,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,690,162$529,434$74,600$5,294,196
Other Employee Benefits$556,030$63,400$14,250$633,680
Other Expenses$424,477$67,836$35,400$527,713
Fees for Services Other$445,982$60,659-$506,641
Depreciation Depletion$383,355$20,200-$403,555
Payroll Taxes$350,762$40,000$8,800$399,562
Occupancy$253,596$5,088-$258,684
Insurance$247,139$6,356-$253,495
Information Technology-$104,755-$104,755
Pension Plan Contributions$76,164$9,100$5,750$91,014
Interest$87,891--$87,891
Current Officers, Directors, Trustees, and Key Employees-$40,330$40,400$80,730
Travel-$62,473-$62,473
Conferences and Meetings-$43,034-$43,034
Office Expenses$13,107$13,200-$26,307
All Other Expenses$25,051--$25,051
Fees for Services Legal-$22,198-$22,198
Fees for Services Accounting-$21,568-$21,568
Fees for Service Investment Mgmnt Fees-$6,968-$6,968
Fees for Services Management-$3,000-$3,000
Total Functional Expenses$8,386,238$1,141,198$179,200$9,706,636
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,369
Fundraising Direct Expenses$15,329
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Fair$18,051$18,051-$18,051
Fall Festival$11,366$11,366$13,409$-2,043
Total Events$70,369$70,369$15,329$55,040
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B - Question 11B

“The organization provided a copy of the 990 tax return to the board of trustees. The trustees were given time to review and provide comments prior to being submitted.”

Part VI, Section B - Question 15

“The governance committee is in charge of determining and/or approving management salaries. A review is made of what other like-organizations pay for these positions using in-house knowledge, as well as salary survey guides.”

Part VI, Section C - Question 19

“The organization provides its financial statements and form 990 to others upon request.”

Filing and Contact Details

Filer

Filer Name
Hawthorne Valley Association Inc
EIN
13-2722428
In Care Of
% CLIFFORD KEYES
Phone
5186724465
Address
330 ROUTE 21C, GHENT, NY 12075

Signing Officer

Name
Clifford Keyes
Title
Director of Finance
Phone
5186734465
Signed
2018-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Condliffe Lagemann
Formed
1972
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
295
Volunteers
100

Preparer

Firm
Pattison Koskey Howe Bucci Pc
Address
2880 ROUTE 9, VALATIE, NY 12184
Preparer
N Therese Wolfe
Phone
5187586776
Supplemental Narrative

Additional Explanations

Part XI, Line 9

“Hawthorne valley association has a medical insurance reserve.”

Financial Statement Notes

Schedule D - Endowment Funds

“These net assets are permanently restricted by donors and must be maintained by the organization in perpetuity. Generally, the earnings from the investments are temporarily restricted until appropriated for expenditure by the board and are typically used by the school for scholarships and tuition assistance.”

Part X - Question 2

“The organization has evaluated any uncertain tax positions and related income tax contingencies and determined uncertain positions, if any, are not material to the financial statements, according to fasb asc 740-10. Penalties and interest assessed by income taxing authorities are included in operating expenses, if incurred. The organization is no longer subject to examination by federal and state taxing authorities for years prior to fiscal year ended august 31, 2015.”

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040000
IRS990/PayrollTaxesGrp/ProgramServicesAmt0350762
IRS990/PayrollTaxesGrp/TotalAmt0399562
IRS990/PensionPlanContributionsGrp/FundraisingAmt05750
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09100
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt076164
IRS990/PensionPlanContributionsGrp/TotalAmt091014
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1606014
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,875,881
Liabilities
$4,664,336
Net assets
$5,211,545
Revenue
$9,494,802
Expenses
$9,706,636
Net income
-$211,834
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.7$4.07$10.6$15.1$13.6$1.49
2024Detailed filing. Detailed filing data is available for this year.$12.6$3.49$9.11$13.0$12.6$0.39
2023Detailed filing. Detailed filing data is available for this year.$12.3$3.67$8.59$11.9$11.8$0.12
2022Detailed filing. Detailed filing data is available for this year.$12.7$3.95$8.78$11.2$11.0$0.26
2021Detailed filing. Detailed filing data is available for this year.$12.7$3.94$8.71$12.2$9.88$2.31
2020Detailed filing. Detailed filing data is available for this year.$12.0$5.51$6.45$10.9$10.4$0.49
2019Detailed filing. Detailed filing data is available for this year.$11.8$5.30$6.51$11.4$11.7$0.24
2018Detailed filing. Detailed filing data is available for this year.$9.99$4.92$5.07$10.8$10.5$0.30
2017Detailed filing. Detailed filing data is available for this year.$9.88$4.66$5.21$9.49$9.71$0.21
2016Detailed filing. Detailed filing data is available for this year.$10.1$4.59$5.49$9.55$9.57$0.03
2015Detailed filing. Detailed filing data is available for this year.$9.36$3.88$5.48$8.48$8.80$0.32
2014Detailed filing. Detailed filing data is available for this year.$9.92$4.03$5.89$8.81$8.39$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.31$2.89$5.42$7.27$7.65$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.69$2.88$5.81$7.11
2011Summary only. Only limited summary data is available for this year.$9.48$2.77$6.71$5.25$6.23$0.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$2.82$7.70$5.74