Civic Intelligence

Blue Rock School

990 • Fiscal year 2018 • EIN 22-2825416

Sep 01, 2017 to Aug 31, 2018 • Filed on Mar 21, 2019

110 Demarest Mill RoadWest Nyack, NY 10994

(845) 627-0105

Siviq Scores

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

Liabilities / Assets

69th percentile

0.27x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.52x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-9.0%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

60th percentile

$83,600

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

56th percentile

2.6%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Revenue Growth

36th percentile

-1.2%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Assets

Up

$2,780,649

Up $141,619 (+5.4%) from 2016

Net Assets

Up

$2,039,891

Up $19,535 (+1.0%) from 2016

Liabilities

Up

$740,758

Up $122,084 (+20%) from 2016

Revenue

Down

$1,436,718

Down $36,006 (-2.4%) from 2016

Expenses

Up

$1,565,968

Up $187,489 (+14%) from 2016

Net Income

Down

-$129,250

Down $223,495 (-237%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $2,448,174Liabilities 2012: $838,318Net Assets 2012: $1,609,8562012Assets 2013: $2,632,057Liabilities 2013: $779,289Net Assets 2013: $1,852,7682013Assets 2014: $2,513,612Liabilities 2014: $703,764Net Assets 2014: $1,809,8482014Assets 2015: $2,629,312Liabilities 2015: $703,201Net Assets 2015: $1,926,1112015Assets 2016: $2,639,030Liabilities 2016: $618,674Net Assets 2016: $2,020,3562016Assets 2018: $2,780,649Liabilities 2018: $740,758Net Assets 2018: $2,039,8912018Assets 2019: $2,742,418Liabilities 2019: $703,128Net Assets 2019: $2,039,2902019Assets 2020: $3,098,607Liabilities 2020: $892,921Net Assets 2020: $2,205,6862020Assets 2021: $5,839,985Liabilities 2021: $694,453Net Assets 2021: $5,145,5322021Assets 2022: $5,124,684Liabilities 2022: $538,657Net Assets 2022: $4,586,0272022Assets 2023: $4,705,230Liabilities 2023: $485,174Net Assets 2023: $4,220,0562023Assets 2024: $4,389,154Liabilities 2024: $608,885Net Assets 2024: $3,780,2692024

Highlighted filing

2018

Assets$2,780,649
Liabilities$740,758
Net Assets$2,039,891

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,085,4452012Expenses 2013: $1,198,5782013Revenue 2014: $1,242,966Expenses 2014: $1,266,043Net Income 2014: -$23,0772014Revenue 2015: $1,429,321Expenses 2015: $1,313,058Net Income 2015: $116,2632015Revenue 2016: $1,472,724Expenses 2016: $1,378,479Net Income 2016: $94,2452016Revenue 2018: $1,436,718Expenses 2018: $1,565,968Net Income 2018: -$129,2502018Revenue 2019: $1,562,172Expenses 2019: $1,663,738Net Income 2019: -$101,5662019Revenue 2020: $1,489,903Expenses 2020: $1,335,127Net Income 2020: $154,7762020Revenue 2021: $4,345,809Expenses 2021: $1,440,249Net Income 2021: $2,905,5602021Revenue 2022: $1,214,160Expenses 2022: $1,773,665Net Income 2022: -$559,5052022Revenue 2023: $1,285,352Expenses 2023: $1,708,283Net Income 2023: -$422,9312023Revenue 2024: $1,431,829Expenses 2024: $1,768,288Net Income 2024: -$336,4592024

Highlighted filing

2018

Revenue$1,436,718
Expenses$1,565,968
Net Income-$129,250
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Mar 21, 2019
Return Version
2017v2.2
Gross Receipts
$1,436,718
Mission and Program Overview

Mission

An alternative, co-educational, independent day school that aims to prepare students to become responsible human beings through a balanced education of their minds, bodies and feelings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,505,621$1,436,893▼ $68,728
Cash and Non-Interest-Bearing Accounts$718,638$623,854▼ $94,784
Savings and Temporary Cash Investments$379,104$379,673▲ $569
Accounts Receivable$29,592$42,695▲ $13,103
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,948,100$2,780,649▼ $167,451
Other Assets Total$315,145$297,534▼ $17,611
Liabilities
Deferred Revenue$374,231$417,492▲ $43,261
Mortgage Notes Payable Secured by Investment Property$355,338$306,205▼ $49,133
Accounts Payable and Accrued Expenses$23,639$17,061▼ $6,578
Total Liabilities$753,208$740,758▼ $12,450
Net Assets / Fund Balance
Unrestricted Net Assets$2,194,892$2,039,891▼ $155,001
Total Net Assets Fund Balance$2,194,892$2,039,891▼ $155,001
Total Liabilities and Net Assets / Fund Balance$2,948,100$2,780,649▼ $167,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,117,657$1,049,328$2,166,985
Leasehold Improvements$217,241$101,204$318,445
Land$75,000-$75,000
Equipment$19,450$51,396$70,846
Other Land Buildings$7,545$11,580$19,125
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Caty LaignelExecutive DirectorFT$83,600$83,600

Board Members and Trustees

NameTitle
Adri TurrellPresident
Lee WalkerVice President
ELIZABETH McGUYDirector
Kenneth LingrenDirector
Maeve KinkaidDirector
Thomas NelsonDirector
Mellen LovrinTrustee
Joan MillerSecretary
Jorge SarvideTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,064
Program Service Revenue
$1,366,759
Investment Income
$8,895
Other Revenue
$0
All Other Contributions
$61,064
Change in Net Assets
$-129,250

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,436,718
Revenue Not Reported on Form 990
$-25,751
Total Revenue per Audited Statements
$1,410,967
Total Revenue per Form 990
$1,436,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,179,024
Other Expenses$386,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$985,497$16,484-$1,001,981
Payroll Taxes$90,903$2,540-$93,443
Depreciation Depletion$89,372$1,824-$91,196
Current Officers, Directors, Trustees, and Key Employees$66,880$16,720-$83,600
Insurance$43,756$893-$44,649
Advertising$33,617--$33,617
Fees for Services Accounting-$33,475-$33,475
Interest$18,839$384-$19,223
Office Expenses$10,706$7,138-$17,844
Fees for Services Other$10,527--$10,527
All Other Expenses$1,590$1,394-$2,984
Other Expenses$2,028$41-$2,069
Total Functional Expenses$1,483,408$82,560$0$1,565,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,565,968
Total Expenses per Audited Statements$1,565,968
Total Expenses per Form 990$1,565,968
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
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, Line 11B: Form 990 Review Process

School has a committee that reviews all financial matters including form 990

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

documents are available upon request, as weil as on guidestar and state websites

Filing and Contact Details

Filer

Filer Name
Blue Rock School
EIN
22-2825416
Phone
8456270105
Address
110 DEMAREST MILL ROAD, WEST NYACK, NY 10994

Signing Officer

Name
Caty Laignel
Title
Executive Director
Signed
2019-03-21
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
23

Preparer

Firm
Berard & Associates CPAs PC
Address
44 Park Ave, Suffern, NY 10901
Preparer
Donalee R Berard
Phone
8453575668
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-25751
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07138
IRS990/OfficeExpensesGrp/ProgramServicesAmt010706
IRS990/OfficeExpensesGrp/TotalAmt017844
IRS990/OfficerMailingAddressInd0true
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0315145
IRS990/OtherAssetsTotalGrp/EOYAmt0297534
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CLASSROOM EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REAL PROPERTY TAXES/FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0978
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1689
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt241
IRS990/OtherExpensesGrp/ProgramServicesAmt047902
IRS990/OtherExpensesGrp/ProgramServicesAmt148019
IRS990/OtherExpensesGrp/ProgramServicesAmt233772
IRS990/OtherExpensesGrp/ProgramServicesAmt32028
IRS990/OtherExpensesGrp/TotalAmt048880
IRS990/OtherExpensesGrp/TotalAmt148019
IRS990/OtherExpensesGrp/TotalAmt234461
IRS990/OtherExpensesGrp/TotalAmt32069
IRS990/OtherRevenueMiscGrp/Desc0Benefits
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016484
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0985497
IRS990/OtherSalariesAndWagesGrp/TotalAmt01001981
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02540
IRS990/PayrollTaxesGrp/ProgramServicesAmt090903
IRS990/PayrollTaxesGrp/TotalAmt093443
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0AFTER SCHOOL PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/Desc3SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc4TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010841
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225110
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt364040
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41202267
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010841
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt364040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41202267
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0438011
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09786
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0409144
IRS990/PYProgramServiceRevenueAmt01397400
IRS990/PYRevenuesLessExpensesAmt0330248
IRS990/PYSalariesCompEmpBnftPaidAmt01105805
IRS990/PYTotalExpensesAmt01514949
IRS990/PYTotalRevenueAmt01845197
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-129250
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0379104
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0379673
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01117657
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01049328
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02166985
IRS990ScheduleD/EquipmentGrp/BookValueAmt019450
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051396
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070846
IRS990ScheduleD/ExpensesSubtotalAmt01565968
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0217241
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0101204
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0318445
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-25751
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07545
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011580
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019125
IRS990ScheduleD/RevenueNotReportedAmt0-25751
IRS990ScheduleD/RevenueSubtotalAmt01436718
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01436893
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0297534
IRS990ScheduleD/TotalExpensesPerForm990Amt01565968
IRS990ScheduleD/TotalRevenuePerForm990Amt01436718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01410967
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01565968
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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/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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOOL HAS A COMMITTEE THAT REVIEWS ALL FINANCIAL MATTERS INCLUDING FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1documents are available upon request, as weil as on guidestar and state websites
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false

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