Civic Intelligence

The Milton School

990 • Fiscal year 2017 • EIN 22-1857742

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 13, 2018

PO Box 356Maplewood, NJ 07040

(973) 761-7616

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.48x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

22nd percentile

-8.6%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

94th percentile

$152,144

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-27%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$265,739

Down $97,386 (-27%) from 2016

Net Assets

Down

$20,793

Down $123,039 (-86%) from 2016

Liabilities

Up

$244,946

Up $25,653 (+12%) from 2016

Revenue

Down

$512,451

Down $105,906 (-17%) from 2016

Expenses

Down

$556,483

Down $92,019 (-14%) from 2016

Net Income

Down

-$44,032

Down $13,887 (-46%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $599,765Liabilities 2011: $144,698Net Assets 2011: $455,0672011Assets 2012: $613,139Liabilities 2012: $334,246Net Assets 2012: $278,8932012Assets 2013: $755,996Liabilities 2013: $603,468Net Assets 2013: $152,5282013Assets 2014: $360,968Liabilities 2014: $147,214Net Assets 2014: $213,7542014Assets 2015: $209,272Liabilities 2015: $35,295Net Assets 2015: $173,9772015Assets 2016: $363,125Liabilities 2016: $219,293Net Assets 2016: $143,8322016Assets 2017: $265,739Liabilities 2017: $244,946Net Assets 2017: $20,7932017Assets 2018: $4,090Liabilities 2018: $0Net Assets 2018: $4,0902018Assets 2019: $2,979Liabilities 2019: $0Net Assets 2019: $2,9792019Assets 2020: $2,117Liabilities 2020: $0Net Assets 2020: $2,1172020Assets 2021: $1,555Liabilities 2021: $2Net Assets 2021: $1,5532021

Highlighted filing

2017

Assets$265,739
Liabilities$244,946
Net Assets$20,793

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $774,290Expenses 2011: $942,817Net Income 2011: -$168,5272011Revenue 2012: $605,337Expenses 2012: $781,511Net Income 2012: -$176,1742012Revenue 2013: $676,583Expenses 2013: $802,948Net Income 2013: -$126,3652013Revenue 2014: $884,364Expenses 2014: $823,138Net Income 2014: $61,2262014Revenue 2015: $595,871Expenses 2015: $635,648Net Income 2015: -$39,7772015Revenue 2016: $618,357Expenses 2016: $648,502Net Income 2016: -$30,1452016Revenue 2017: $512,451Expenses 2017: $556,483Net Income 2017: -$44,0322017Revenue 2018: $0Expenses 2018: $16,703Net Income 2018: -$16,7032018Revenue 2019: $0Expenses 2019: $1,111Net Income 2019: -$1,1112019Revenue 2020: $0Expenses 2020: $862Net Income 2020: -$8622020Revenue 2021: $0Expenses 2021: $564Net Income 2021: -$5642021

Highlighted filing

2017

Revenue$512,451
Expenses$556,483
Net Income-$44,032
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 13, 2018
Return Version
2016v3.0
Gross Receipts
$512,451
Mission and Program Overview

Mission

Education of disabled children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$42,292$141,680▲ $99,388
Cash and Non-Interest-Bearing Accounts$302,500$105,726▼ $196,774
Rtn Earn Endowment Incm Other Fnds$143,832$20,793▼ $123,039
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$363,125$265,739▼ $97,386
Other Assets Total$18,333$18,333→ $0
Liabilities
Accounts Payable and Accrued Expenses$219,293$244,946▲ $25,653
Total Liabilities$219,293$244,946▲ $25,653
Net Assets / Fund Balance
Total Net Assets Fund Balance$143,832$20,793▼ $123,039
Total Liabilities and Net Assets / Fund Balance$363,125$265,739▼ $97,386

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$43,707$43,707
Other Assets Org$18,333--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Virgilio AlomarSch Dir/soc WorkerFT$120,319$31,825$152,144
Brian ConiglioTreasurerFT$114,784$19,729$134,513

Board Members and Trustees

NameTitle
Mark MullerPresident
Ardis DecampVice President
Amanda EchevarriaTrustee
Brad MunizTrustee
Jonathan GusoffTrustee
Miriam Lyons-kragenAsst Sec/teache
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$512,451
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,032

Audited Revenue Reconciliation

Revenue per Audited Statements
$512,451
Total Revenue per Audited Statements
$512,451
Total Revenue per Form 990
$512,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$424,411
Other Expenses$132,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$205,103$30,000-$235,103
Other Salaries and Wages$82,043--$82,043
Other Employee Benefits$72,551$3,000-$75,551
Occupancy$60,500--$60,500
Payroll Taxes$29,714$2,000-$31,714
Fees for Services Accounting-$18,700-$18,700
Office Expenses$13,228$133-$13,361
Insurance$7,353--$7,353
Other Expenses$793--$793
Total Functional Expenses$502,650$53,833$0$556,483

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$556,483
Total Expenses per Audited Statements$556,483
Total Expenses per Form 990$556,483
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is provided to the board president, treasurer and school director for review and comments prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is reviewed with all board members at a minimum annually, and initially with all new members of the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The entire board of trustees along with the school's director determine salaries and increases, if any, for all employees on an annual basis. Board members who are not independent and are employees of the organization are not involved in the determination of their salaries. Factors considered in determining salaries are compensation studies, 990s of similar organizations and the general business knowledge of board members. Written contracts document hours worked, job responsibilities and licenses or credentials held, if any.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Copies of the organization's governing documents. Financial statements and 990 are made available for inspection by written request to management or available for inspection, by appointment, at the organization's administrative offices.

Filing and Contact Details

Filer

Filer Name
The Milton School
EIN
22-1857742
Phone
9737617616
Address
PO BOX 356, MAPLEWOOD, NJ 07040

Signing Officer

Name
Mark Muller
Title
President
Signed
2018-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Muller
Formed
1969
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
7
Employees
9

Preparer

Firm
Harry Krystalla CPA LLC
Address
715 STATE ROUTE 10, RANDOLPH, NJ 07869
Preparer
Harry Krystalla CPA LLC
Phone
9739898382
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Return of fund balance to public school sending districts = -$79007

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0512451
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IRS990/PYContributionsGrantsAmt0125
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131507
IRS990/PYProgramServiceRevenueAmt0618232
IRS990/PYRevenuesLessExpensesAmt0-30145
IRS990/PYSalariesCompEmpBnftPaidAmt0516995
IRS990/PYTotalExpensesAmt0648502
IRS990/PYTotalRevenueAmt0618357
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-44032
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0512451
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0143832
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt020793
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt043707
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043707
IRS990ScheduleD/ExpensesSubtotalAmt0556483
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt018333
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0512451
IRS990ScheduleD/TotalBookValueOtherAssetsAmt018333
IRS990ScheduleD/TotalExpensesPerForm990Amt0556483
IRS990ScheduleD/TotalRevenuePerForm990Amt0512451
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0556483
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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 POLICY APPEARS IN SCHOOL BROCHURES AND PROMOTIONAL LITERATURE AND ADVERTISEMENTS ARE PLACED IN COMMUNITY NEWSPAPERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0120319
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt031825
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0VIRGILIO ALOMAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCH DIR/SOC WORKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0152144
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PROVIDED TO THE BOARD PRESIDENT, TREASURER AND SCHOOL DIRECTOR FOR REVIEW AND COMMENTS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH ALL BOARD MEMBERS AT A MINIMUM ANNUALLY, AND INITIALLY WITH ALL NEW MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ENTIRE BOARD OF TRUSTEES ALONG WITH THE SCHOOL'S DIRECTOR DETERMINE SALARIES AND INCREASES, IF ANY, FOR ALL EMPLOYEES ON AN ANNUAL BASIS. BOARD MEMBERS WHO ARE NOT INDEPENDENT AND ARE EMPLOYEES OF THE ORGANIZATION ARE NOT INVOLVED IN THE DETERMINATION OF THEIR SALARIES. FACTORS CONSIDERED IN DETERMINING SALARIES ARE COMPENSATION STUDIES, 990S OF SIMILAR ORGANIZATIONS AND THE GENERAL BUSINESS KNOWLEDGE OF BOARD MEMBERS. WRITTEN CONTRACTS DOCUMENT HOURS WORKED, JOB RESPONSIBILITIES AND LICENSES OR CREDENTIALS HELD, IF ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS. FINANCIAL STATEMENTS AND 990 ARE MADE AVAILABLE FOR INSPECTION BY WRITTEN REQUEST TO MANAGEMENT OR AVAILABLE FOR INSPECTION, BY APPOINTMENT, AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RETURN OF FUND BALANCE TO PUBLIC SCHOOL SENDING DISTRICTS = -$79007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0363125
IRS990/TotalAssetsEOYAmt0265739
IRS990/TotalAssetsGrp/BOYAmt0363125
IRS990/TotalAssetsGrp/EOYAmt0265739
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053833
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0502650
IRS990/TotalFunctionalExpensesGrp/TotalAmt0556483
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0219293
IRS990/TotalLiabilitiesEOYAmt0244946
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IRS990/TotalLiabilitiesGrp/EOYAmt0244946
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IRS990/TotalOtherCompensationAmt051554
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0363125
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0265739
IRS990/TransactionWithControlEntInd0false

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