Civic Intelligence

Four Rivers Educational Foundation Inc

EIN 33-1011059 • 501(c)3 • Greenfield, MA

Profile

The foundation provides support to the four rivers charter public school in one or more of the following ways: financial, provision of facilities and/or equipment promotional efforts, and other means of strengthening the school's ability to fulfill its mission.

248 Colrain RdGreenfield, MA 01301

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.78x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

11.01x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

56th percentile

7.1%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

50th percentile

4.9%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-3.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$4,799,429

Down $81,034 (-1.7%) from 2023

Liabilities

Down

$3,525,569

Down $94,051 (-2.6%) from 2023

Net Assets

Up

$1,273,860

Up $13,017 (+1.0%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin56th percentile

Revenue

Down

$399,775

Down $23,605 (-5.6%) from 2023

Expenses

Up

$386,758

Up $48,074 (+14%) from 2023

Net Income

Down

$13,017

Down $71,679 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,916,952Liabilities 2011: $4,561,057Net Assets 2011: $355,8952011Assets 2012: $4,937,901Liabilities 2012: $4,499,714Net Assets 2012: $438,1872012Assets 2013: $5,021,033Liabilities 2013: $4,469,949Net Assets 2013: $551,0842013Assets 2014: $4,948,711Liabilities 2014: $4,394,038Net Assets 2014: $554,6732014Assets 2015: $4,884,938Liabilities 2015: $4,299,036Net Assets 2015: $585,9022015Assets 2016: $4,941,662Liabilities 2016: $4,228,712Net Assets 2016: $712,9502016Assets 2017: $4,999,500Liabilities 2017: $4,150,325Net Assets 2017: $849,1752017Assets 2018: $5,074,584Liabilities 2018: $4,101,404Net Assets 2018: $973,1802018Assets 2019: $5,113,660Liabilities 2019: $4,009,927Net Assets 2019: $1,103,7332019Assets 2020: $5,054,265Liabilities 2020: $3,916,236Net Assets 2020: $1,138,0292020Assets 2021: $5,008,849Liabilities 2021: $3,867,853Net Assets 2021: $1,140,9962021Assets 2022: $5,254,234Liabilities 2022: $4,078,087Net Assets 2022: $1,176,1472022Assets 2023: $4,880,463Liabilities 2023: $3,619,620Net Assets 2023: $1,260,8432023Assets 2024: $4,799,429Liabilities 2024: $3,525,569Net Assets 2024: $1,273,8602024

Highlighted filing

2024

Assets$4,799,429
Liabilities$3,525,569
Net Assets$1,273,860
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$600K$400K$200K$0Expenses 2011: $341,7652011Expenses 2012: $364,1122012Expenses 2013: $335,4102013Revenue 2014: $364,824Expenses 2014: $361,235Net Income 2014: $3,5892014Revenue 2015: $377,361Expenses 2015: $346,132Net Income 2015: $31,2292015Revenue 2016: $474,422Expenses 2016: $347,374Net Income 2016: $127,0482016Revenue 2017: $476,582Expenses 2017: $340,357Net Income 2017: $136,2252017Revenue 2018: $475,867Expenses 2018: $351,862Net Income 2018: $124,0052018Revenue 2019: $482,965Expenses 2019: $352,412Net Income 2019: $130,5532019Revenue 2020: $375,806Expenses 2020: $341,510Net Income 2020: $34,2962020Revenue 2021: $382,189Expenses 2021: $379,222Net Income 2021: $2,9672021Revenue 2022: $370,335Expenses 2022: $343,870Net Income 2022: $26,4652022Revenue 2023: $423,380Expenses 2023: $338,684Net Income 2023: $84,6962023Revenue 2024: $399,775Expenses 2024: $386,758Net Income 2024: $13,0172024

Highlighted filing

2024

Revenue$399,775
Expenses$386,758
Net Income$13,017
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,799,429
Liabilities
$3,525,569
Net assets
$1,273,860
Revenue
$399,775
Expenses
$386,758
Net income
$13,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.80$3.53$1.27$0.40$0.39$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.88$3.62$1.26$0.42$0.34$0.08
2022Detailed filing. Detailed filing data is available for this year.$5.25$4.08$1.18$0.37$0.34$0.03
2021Detailed filing. Detailed filing data is available for this year.$5.01$3.87$1.14$0.38$0.38$0.00
2020Detailed filing. Detailed filing data is available for this year.$5.05$3.92$1.14$0.38$0.34$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.11$4.01$1.10$0.48$0.35$0.13
2018Detailed filing. Detailed filing data is available for this year.$5.07$4.10$0.97$0.48$0.35$0.12
2017Detailed filing. Detailed filing data is available for this year.$5.00$4.15$0.85$0.48$0.34$0.14
2016Detailed filing. Detailed filing data is available for this year.$4.94$4.23$0.71$0.47$0.35$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.88$4.30$0.59$0.38$0.35$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.95$4.39$0.55$0.36$0.36$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$4.47$0.55$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.94$4.50$0.44$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$4.56$0.36$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$399,775
Mission and Program Overview

Mission

The foundation provides support to the four rivers charter public school in one or more of the following ways: financial, provision of facilities and/or equipment, promotional efforts, and other means of strengthening the school's ability to fulfill its mission.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,752,677$3,605,077▼ $147,600
Savings and Temporary Cash Investments$1,108,771$1,184,410▲ $75,639
Cash and Non-Interest-Bearing Accounts$17,924$9,296▼ $8,628
Prepaid Expenses and Deferred Charges$1,091$646▼ $445
Total Assets$4,880,463$4,799,429▼ $81,034
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,598,479$3,498,014▼ $100,465
Other Liabilities$15,045$19,270▲ $4,225
Accounts Payable and Accrued Expenses$6,096$8,285▲ $2,189
Total Liabilities$3,619,620$3,525,569▼ $94,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,249,368$1,263,335▲ $13,967
Net Assets With Donor Restrictions$11,475$10,525▼ $950
Total Net Assets Fund Balance$1,260,843$1,273,860▲ $13,017
Total Liabilities and Net Assets / Fund Balance$4,880,463$4,799,429▼ $81,034

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,058,482$2,454,720$5,513,202
Land$546,595-$546,595
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Mark FraserPresident
Kevin McmillianDirector
Mikayla HillDirector
Robert DeanDirector
Elizabeth Jacobson-carrollClerk
Pamela BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,166
Program Service Revenue
$362,962
Investment Income
$29,647
Other Revenue
$0
All Other Contributions
$7,166
Change in Net Assets
$13,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,597
Grants and Similar Amounts Paid$70,161
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$153,594--$153,594
Depreciation Depletion$147,600--$147,600
Grants to Domestic Orgs$64,211--$64,211
Fees for Services Accounting-$9,025-$9,025
Grants to Domestic Individuals$5,950--$5,950
Insurance-$1,156-$1,156
Other Expenses$80--$80
Total Functional Expenses$376,577$10,181$0$386,758
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Four Rivers Charter Public SchoolGreenfield, MA115To Assist With the Educational Activities of the School. to Further the Purposes of the School.$64,211
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Four Rivers Charter Public School$19,270
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
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, Section B, Line 11B

“The board of the foundation provided each trustee with a draft copy of the form 990 and all schedules which they reviewed and voted to approve.”

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

“Conflict of interest is reviewed annually.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon verbal or written request to the president of the foundation.”

Form 990, Part VI, Section B, Line 15

“There are no employees and no officers or trustees who receive any compensation.”

Filing and Contact Details

Filer

Filer Name
Four Rivers Educational Foundation Inc
EIN
33-1011059
Phone
4137754577
Address
248 COLRAIN RD, GREENFIELD, MA 01301

Signing Officer

Name
Pamela Brown
Title
Treasurer
Phone
4137754577
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Brown
Formed
2002
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Mp Pc
Address
ONE MONARCH PLACE, SPRINGFIELD, MA 01144
Preparer
Patrick Leary
Phone
4137391800
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1. DESCRIPTION OF ORGANIZATION MISSION:

“Massachusetts, which provides support to the four rivers charter public school in one or more of the following ways: financial, provide facilities and/or equipment, promotional and other ways strengthening the school's ability to fulfill its mission.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require the foundation management to evaluate tax positions taken by the foundation and recognize a tax liability (or tax asset) if the foundation has taken any uncertain position that more likely than not would not be sustained upon examination by the irs. Management analyzed the tax positions taken by the foundation, and has concluded that as of june 30, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a tax liability (or tax asset) or disclosure in the combined financial statements. The foundation is subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2021.”

Raw XML AppendixShowing 400 of 424 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06096
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08285
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AllOtherContributionsAmt07166
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMY WALES
IRS990/BooksInCareOfDetail/PhoneNum04137754577
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0248 COLRAIN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001301
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt017924
IRS990/CashNonInterestBearingGrp/EOYAmt09296
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07166
IRS990/CYGrantsAndSimilarPaidAmt070161
IRS990/CYInvestmentIncomeAmt029647
IRS990/CYOtherExpensesAmt0316597
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0362962
IRS990/CYRevenuesLessExpensesAmt013017
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0386758
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0399775
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0147600
IRS990/DepreciationDepletionGrp/TotalAmt0147600
IRS990/Desc0THE FOUNDATION PROVIDES FACILITIES TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL ON A TENANT LANDLORD BASIS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt011475
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt010525
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0376577
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09025
IRS990/FeesForServicesAccountingGrp/TotalAmt09025
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0PAMELA BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK FRASER
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN MCMILLIAN
IRS990/Form990PartVIISectionAGrp/PersonNm3ELIZABETH JACOBSON-CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKAYLA HILL
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT DEAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05950
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05950
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt064211
IRS990/GrantsToDomesticOrgsGrp/TotalAmt064211
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0399775
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01156
IRS990/InsuranceGrp/TotalAmt01156
IRS990/InterestGrp/ProgramServicesAmt0153594
IRS990/InterestGrp/TotalAmt0153594
IRS990/InvestmentIncomeGrp/ExclusionAmt029647
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029647
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02454720
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03752677
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03605077
IRS990/LandBldgEquipCostOrOtherBssAmt06059797
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FOUNDATION PROVIDES SUPPORT TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL IN ONE OR MORE OF THE FOLLOWING WAYS: FINANCIAL, PROVISION OF FACILITIES AND/OR EQUIPMENT PROMOTIONAL EFFORTS, AND OTHER MEANS OF STRENGTHENING THE SCHOOL'S ABILITY TO FULFILL ITS MISSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03598479
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03498014
IRS990/NetAssetsOrFundBalancesBOYAmt01260843
IRS990/NetAssetsOrFundBalancesEOYAmt01273860
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01249368
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01263335
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPORT SERVICES
IRS990/OtherExpensesGrp/Desc1FILING AND BANK FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS FUNDRAISI
IRS990/OtherExpensesGrp/ProgramServicesAmt05000
IRS990/OtherExpensesGrp/ProgramServicesAmt1142
IRS990/OtherExpensesGrp/ProgramServicesAmt280
IRS990/OtherExpensesGrp/TotalAmt05000
IRS990/OtherExpensesGrp/TotalAmt1142
IRS990/OtherExpensesGrp/TotalAmt280
IRS990/OtherLiabilitiesGrp/BOYAmt015045
IRS990/OtherLiabilitiesGrp/EOYAmt019270
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01091
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0646
IRS990/PrincipalOfficerNm0PAMELA BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531190
IRS990/ProgramServiceRevenueGrp/Desc0RELATED PARTY RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0362962
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0362962
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt063118
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt018466
IRS990/PYInvestmentIncomeAmt05986
IRS990/PYOtherExpensesAmt0320218
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0354276
IRS990/PYRevenuesLessExpensesAmt084696
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0338684
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0423380
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt013017
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0362962
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01108771
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01184410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07166
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt063118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06920
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0108472
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029647
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05986
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0453
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0426
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0377
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036889
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74620
IRS990ScheduleA/PublicSupportPY170Pct00.94140
IRS990ScheduleA/PublicSupportTotal170Amt0108472
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07166
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt063118
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06920
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt018801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012467
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0108472
IRS990ScheduleA/TotalSupportAmt0145361
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03058482
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02454720
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05513202
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0546595
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0546595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FOUR RIVERS CHARTER PUBLIC SCHOOL
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FOUNDATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY (OR TAX ASSET) IF THE FOUNDATION HAS TAKEN ANY UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR TAX ASSET) OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03605077
IRS990ScheduleD/TotalLiabilityAmt019270
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05950
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDWARD BLATCHFORD FELLOWSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/CashGrantAmt064211
IRS990ScheduleI/RecipientTable/IRCSectionDesc0115
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO ASSIST WITH THE EDUCATIONAL ACTIVITIES OF THE SCHOOL. TO FURTHER THE PURPOSES OF THE SCHOOL.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FOUR RIVERS CHARTER PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0300051481
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0248 COLRAIN ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GREENFIELD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001301
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION MAKES GRANTS TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL FOR AMOUNTS RECEIVED FROM THE SUSTAINABILITY FUND. THE FOUNDATION HOLDS AN ANNUAL CAMPAIGN FOR THE FUND. THE SCHOOL SUBMITS A FORMAL WRITTEN REQUEST FOR FUNDS IN WHICH THE PURPOSE AND BUDGET FOR GRANTS USE ARE EXPLAINED. THE BOARD OF TRUSTEES REVIEWS THE REQUEST AND DETERMINES THE AMOUNT, IF ANY, TO GRANT THE SCHOOL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MASSACHUSETTS, WHICH PROVIDES SUPPORT TO THE FOUR RIVERS CHARTER PUBLIC SCHOOL IN ONE OR MORE OF THE FOLLOWING WAYS: FINANCIAL, PROVIDE FACILITIES AND/OR EQUIPMENT, PROMOTIONAL AND OTHER WAYS STRENGTHENING THE SCHOOL'S ABILITY TO FULFILL ITS MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF THE FOUNDATION PROVIDED EACH TRUSTEE WITH A DRAFT COPY OF THE FORM 990 AND ALL SCHEDULES WHICH THEY REVIEWED AND VOTED TO APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON VERBAL OR WRITTEN REQUEST TO THE PRESIDENT OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO EMPLOYEES AND NO OFFICERS OR TRUSTEES WHO RECEIVE ANY COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1. DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOUR RIVERS CHARTER PUBLIC SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0300051481
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER PUBLIC SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0248 COLRAIN ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GREENFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt064211
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1362962
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt25000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FOUR RIVERS CHARTER SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FOUR RIVERS CHARTER SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2FOUR RIVERS CHARTER SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04880463
IRS990/TotalAssetsEOYAmt04799429
IRS990/TotalAssetsGrp/BOYAmt04880463
IRS990/TotalAssetsGrp/EOYAmt04799429
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07166
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010181
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0376577
IRS990/TotalFunctionalExpensesGrp/TotalAmt0386758
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03619620
IRS990/TotalLiabilitiesEOYAmt03525569
IRS990/TotalLiabilitiesGrp/BOYAmt03619620
IRS990/TotalLiabilitiesGrp/EOYAmt03525569
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01260843
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01273860
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0376577
IRS990/TotalProgramServiceRevenueAmt0362962
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt029647
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0362962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0399775
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04880463
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04799429
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011 COATES ROAD
IRS990/USAddress/CityNm0LEYDEN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001301
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

Document Assets

No mirrored PDF or thumbnail assets are attached yet.