Civic Intelligence

Blue Rock School

990 • Fiscal year 2019 • EIN 22-2825416

Sep 01, 2018 to Aug 31, 2019 • Filed on Apr 06, 2020

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

0.26x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.45x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

25th percentile

-6.5%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

57th percentile

$77,450

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

33rd percentile

-1.4%

Faster asset growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

8.7%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,742,418

Down $38,231 (-1.4%) from 2018

Net Assets

Down

$2,039,290

Down $601 (-0.0%) from 2018

Liabilities

Down

$703,128

Down $37,630 (-5.1%) from 2018

Revenue

Up

$1,562,172

Up $125,454 (+8.7%) from 2018

Expenses

Up

$1,663,738

Up $97,770 (+6.2%) from 2018

Net Income

Up

-$101,566

Up $27,684 (+21%) from 2018

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

2019

Assets$2,742,418
Liabilities$703,128
Net Assets$2,039,290

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

2019

Revenue$1,562,172
Expenses$1,663,738
Net Income-$101,566
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Apr 6, 2020
Return Version
2018v3.1
Gross Receipts
$1,562,172
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$1,436,893$1,394,915▼ $41,978
Savings and Temporary Cash Investments$623,854$607,404▼ $16,450
Cash and Non-Interest-Bearing Accounts$379,673$328,226▼ $51,447
Accounts Receivable$42,695$2,245▼ $40,450
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$2,780,649$2,742,418▼ $38,231
Other Assets Total$297,534$409,628▲ $112,094
Liabilities
Deferred Revenue$417,492$423,648▲ $6,156
Mortgage Notes Payable Secured by Investment Property$306,205$265,323▼ $40,882
Accounts Payable and Accrued Expenses$17,061$14,157▼ $2,904
Total Liabilities$740,758$703,128▼ $37,630
Net Assets / Fund Balance
Unrestricted Net Assets$2,039,891$2,039,290▼ $601
Total Net Assets Fund Balance$2,039,891$2,039,290▼ $601
Total Liabilities and Net Assets / Fund Balance$2,780,649$2,742,418▼ $38,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,048,864$1,118,121$2,166,985
Leasehold Improvements$250,331$118,112$368,443
Land$75,000-$75,000
Equipment$14,708$59,570$74,278
Other Land Buildings$6,012$13,113$19,125
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Caty LaignelExecutive DirectorFT$77,450$77,450

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$67,293
Program Service Revenue
$1,482,957
Investment Income
$11,922
Other Revenue
$0
All Other Contributions
$67,293
Change in Net Assets
$-101,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,562,172
Revenue Not Reported on Form 990
$100,965
Total Revenue per Audited Statements
$1,663,137
Total Revenue per Form 990
$1,562,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,297,479
Other Expenses$366,259
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$1,141,360$53,557-$1,194,917
Payroll Taxes$98,465$4,097-$102,562
Depreciation Depletion$93,500$1,908-$95,408
Insurance$46,281$945-$47,226
Advertising$31,610--$31,610
Fees for Services Other$5,197$16,456-$21,653
Office Expenses$10,084$6,723-$16,807
Interest$16,342$334-$16,676
All Other Expenses$2,726$205-$2,931
Other Expenses$37,146$2,895-$2,895
Total Functional Expenses$1,574,848$88,890$0$1,663,738

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,663,738
Total Expenses per Audited Statements$1,663,738
Total Expenses per Form 990$1,663,738
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
2020-04-06
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
21

Preparer

Firm
Berard & Associates CPAs PC
Address
44 Park Ave, Suffern, NY 10901
Preparer
Donalee R Berard
Phone
8453575668
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0100965
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06723
IRS990/OfficeExpensesGrp/ProgramServicesAmt010084
IRS990/OfficeExpensesGrp/TotalAmt016807
IRS990/OfficerMailingAddressInd0true
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0297534
IRS990/OtherAssetsTotalGrp/EOYAmt0409628
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CLASSROOM EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01012
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1758
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22895
IRS990/OtherExpensesGrp/ProgramServicesAmt049577
IRS990/OtherExpensesGrp/ProgramServicesAmt142560
IRS990/OtherExpensesGrp/ProgramServicesAmt237146
IRS990/OtherExpensesGrp/TotalAmt050589
IRS990/OtherExpensesGrp/TotalAmt142560
IRS990/OtherExpensesGrp/TotalAmt237904
IRS990/OtherExpensesGrp/TotalAmt32895
IRS990/OtherRevenueMiscGrp/Desc0Benefits
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04097
IRS990/PayrollTaxesGrp/ProgramServicesAmt098465
IRS990/PayrollTaxesGrp/TotalAmt0102562
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/RelatedOrExemptFuncIncomeAmt011580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt167200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218379
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt383059
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41297463
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt383059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41297463
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt061064
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08895
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0386944
IRS990/PYProgramServiceRevenueAmt01366759
IRS990/PYRevenuesLessExpensesAmt0-129250
IRS990/PYSalariesCompEmpBnftPaidAmt01179024
IRS990/PYTotalExpensesAmt01565968
IRS990/PYTotalRevenueAmt01436718
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-101566
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0623854
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0607404
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01048864
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01118121
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02166985
IRS990ScheduleD/EquipmentGrp/BookValueAmt014708
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059570
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074278
IRS990ScheduleD/ExpensesSubtotalAmt01663738
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0250331
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0118112
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0368443
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0100965
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06012
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013113
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019125
IRS990ScheduleD/RevenueNotReportedAmt0100965
IRS990ScheduleD/RevenueSubtotalAmt01562172
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01394915
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0409628
IRS990ScheduleD/TotalExpensesPerForm990Amt01663738
IRS990ScheduleD/TotalRevenuePerForm990Amt01562172
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01663137
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01663738
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

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