Civic Intelligence

The Spiral School Inc.

990 • Fiscal year 2024 • EIN 38-3780133

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 05, 2024

PO Box 270Sagamore, MA 02561

(508) 888-3567

Siviq Scores

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

Liabilities / Assets

85th percentile

0.54x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.83x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$88,277

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-7.1%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,616,929

Down $123,951 (-7.1%) from 2023

Net Assets

Up

$747,151

Up $24,786 (+3.4%) from 2023

Liabilities

Down

$869,778

Down $148,737 (-15%) from 2023

Revenue

Down

$1,043,075

Down $170,110 (-14%) from 2023

Expenses

Up

$1,018,289

Up $54,526 (+5.7%) from 2023

Net Income

Down

$24,786

Down $224,636 (-90%) from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $180,011Liabilities 2011: $169,854Net Assets 2011: $10,1572011Assets 2012: $259,278Liabilities 2012: $206,553Net Assets 2012: $52,7252012Assets 2013: $196,646Liabilities 2013: $114,229Net Assets 2013: $82,4172013Assets 2014: $1,160,521Liabilities 2014: $999,032Net Assets 2014: $161,4892014Assets 2015: $1,173,356Liabilities 2015: $987,506Net Assets 2015: $185,8502015Assets 2016: $1,139,938Liabilities 2016: $951,668Net Assets 2016: $188,2702016Assets 2017: $1,091,345Liabilities 2017: $892,143Net Assets 2017: $199,2022017Assets 2018: $1,103,614Liabilities 2018: $856,355Net Assets 2018: $247,2592018Assets 2019: $1,131,902Liabilities 2019: $864,847Net Assets 2019: $267,0552019Assets 2020: $1,172,212Liabilities 2020: $809,702Net Assets 2020: $362,5102020Assets 2021: $1,302,205Liabilities 2021: $950,595Net Assets 2021: $351,6102021Assets 2022: $1,287,551Liabilities 2022: $814,608Net Assets 2022: $472,9432022Assets 2023: $1,740,880Liabilities 2023: $1,018,515Net Assets 2023: $722,3652023Assets 2024: $1,616,929Liabilities 2024: $869,778Net Assets 2024: $747,1512024Assets 2025: $1,518,340Liabilities 2025: $859,280Net Assets 2025: $659,0602025

Highlighted filing

2024

Assets$1,616,929
Liabilities$869,778
Net Assets$747,151

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $536,6372011Expenses 2012: $675,4272012Revenue 2013: $877,372Expenses 2013: $847,680Net Income 2013: $29,6922013Revenue 2014: $925,685Expenses 2014: $846,613Net Income 2014: $79,0722014Revenue 2015: $848,890Expenses 2015: $824,529Net Income 2015: $24,3612015Revenue 2016: $890,943Expenses 2016: $888,523Net Income 2016: $2,4202016Revenue 2017: $831,143Expenses 2017: $820,211Net Income 2017: $10,9322017Revenue 2018: $858,938Expenses 2018: $810,881Net Income 2018: $48,0572018Revenue 2019: $796,297Expenses 2019: $776,501Net Income 2019: $19,7962019Revenue 2020: $872,114Expenses 2020: $776,659Net Income 2020: $95,4552020Revenue 2021: $717,138Expenses 2021: $728,038Net Income 2021: -$10,9002021Revenue 2022: $1,012,440Expenses 2022: $891,107Net Income 2022: $121,3332022Revenue 2023: $1,213,185Expenses 2023: $963,763Net Income 2023: $249,4222023Revenue 2024: $1,043,075Expenses 2024: $1,018,289Net Income 2024: $24,7862024Revenue 2025: $942,256Expenses 2025: $1,030,347Net Income 2025: -$88,0912025

Highlighted filing

2024

Revenue$1,043,075
Expenses$1,018,289
Net Income$24,786
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 5, 2024
Return Version
2023v6.0
Gross Receipts
$1,043,075
Mission and Program Overview

Mission

To promote and carry out educational and related services for pre-school and elementary students that are based on the principles of dr. Maria montessori.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,080,678$1,080,311▼ $367
Savings and Temporary Cash Investments$175,209$320,424▲ $145,215
Cash and Non-Interest-Bearing Accounts$365,177$187,842▼ $177,335
Prepaid Expenses and Deferred Charges$13,598$18,740▲ $5,142
Intangible Assets$14,453--
Accounts Receivable$91,765$9,612▼ $82,153
Total Assets$1,740,880$1,616,929▼ $123,951
Liabilities
Mortgage Notes Payable Secured by Investment Property$805,624$764,211▼ $41,413
Deferred Revenue$96,797$83,306▼ $13,491
Accounts Payable and Accrued Expenses$116,094$22,261▼ $93,833
Total Liabilities$1,018,515$869,778▼ $148,737
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$722,365$747,151▲ $24,786
Total Net Assets Fund Balance$722,365$747,151▲ $24,786
Total Liabilities and Net Assets / Fund Balance$1,740,880$1,616,929▼ $123,951

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$687,814$201,865$889,679
Land$361,000-$361,000
Equipment$20,808$188,265$209,073
Other Land Buildings$10,689$112,005$122,694
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra NickersonHead of SchoFT$88,277$88,277

Board Members and Trustees

NameTitle
Pete SewardPresident
Alison Van KeurenTrustee
Carmen DisantoTrustee
Cate Van GelderTrustee
Joan GrantTrustee
Margaret ShieldsTrustee
Paul EvansTrustee
Pete DahlTrustee
Tiffany Van MooyTrustee
Tom FarmerTreasurer
Ann WolfVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$80,767
Program Service Revenue
$947,249
Investment Income
$15,059
Other Revenue
$0
All Other Contributions
$80,767
Change in Net Assets
$24,786

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,043,075
Total Revenue per Audited Statements
$1,043,075
Total Revenue per Form 990
$1,043,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$742,719
Other Expenses$275,570
Total Fundraising Expense$9,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$555,418$105,793-$661,211
Occupancy$52,864$12,643-$65,507
Payroll Taxes$44,924$8,557-$53,481
Interest$36,040$6,865-$42,905
Depreciation Depletion$34,400$6,552-$40,952
Office Expenses$15,156$15,953$8,774$39,883
Fees for Services Accounting-$35,895-$35,895
Other Employee Benefits$23,543$4,484-$28,027
Insurance$21,606$4,115-$25,721
Advertising$9,165--$9,165
Other Expenses$2,452$2,517$355$2,517
Information Technology$2,044$390-$2,434
Total Functional Expenses$797,612$211,548$9,129$1,018,289

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,018,289
Total Expenses per Audited Statements$1,018,289
Total Expenses per Form 990$1,018,289
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
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviwed by the head of the school and treasurer before being filed.

Form 990, Page 6, Part VI, Line 15A

The head of the school is reviewed by the board of directors on an annual basis and her salary is also reviewed at the time and a determination is made on any increase.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Spiral School Inc
EIN
38-3780133
Phone
5088883567
Address
PO BOX 270, SAGAMORE, MA 02561
Doing Business As
Bridgeview Montessori School

Signing Officer

Name
Pete Seward
Title
President
Phone
5088883567
Signed
2024-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pete Seward
Formed
2008
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
32

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Joseph F Mcgee CPA
Phone
5084280790
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IRS990/PayrollTaxesGrp/ProgramServicesAmt044924
IRS990/PayrollTaxesGrp/TotalAmt053481
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013598
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018740
IRS990/PrincipalOfficerNm0PETE SEWARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0945088
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0945088
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12161
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0308625
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-19713
IRS990/PYOtherExpensesAmt0252777
IRS990/PYProgramServiceRevenueAmt0924273
IRS990/PYRevenuesLessExpensesAmt0249422
IRS990/PYSalariesCompEmpBnftPaidAmt0710986
IRS990/PYTotalExpensesAmt0963763
IRS990/PYTotalRevenueAmt01213185
IRS990/ReconcilationRevenueExpnssAmt024786
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0947249
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0175209
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320424
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0687814
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0201865
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0889679
IRS990ScheduleD/EquipmentGrp/BookValueAmt020808
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0188265
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0209073
IRS990ScheduleD/ExpensesSubtotalAmt01018289
IRS990ScheduleD/LandGrp/BookValueAmt0361000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0361000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010689
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0112005
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0122694
IRS990ScheduleD/RevenueSubtotalAmt01043075
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01080311
IRS990ScheduleD/TotalExpensesPerForm990Amt01018289
IRS990ScheduleD/TotalRevenuePerForm990Amt01043075
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01043075
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01018289
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/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATORY POLICY IS INCLUDED IN ALL COMMUNICATIONS WITH THE PUBLIC INCLUDING THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIWED BY THE HEAD OF THE SCHOOL AND TREASURER BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE HEAD OF THE SCHOOL IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS AND HER SALARY IS ALSO REVIEWED AT THE TIME AND A DETERMINATION IS MADE ON ANY INCREASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01740880
IRS990/TotalAssetsEOYAmt01616929
IRS990/TotalAssetsGrp/BOYAmt01740880
IRS990/TotalAssetsGrp/EOYAmt01616929
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080767
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09129
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0211548
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0797612
IRS990/TotalFunctionalExpensesGrp/TotalAmt01018289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01018515
IRS990/TotalLiabilitiesEOYAmt0869778
IRS990/TotalLiabilitiesGrp/BOYAmt01018515
IRS990/TotalLiabilitiesGrp/EOYAmt0869778
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0722365
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0747151
IRS990/TotalProgramServiceExpensesAmt0797612
IRS990/TotalProgramServiceRevenueAmt0947249
IRS990/TotalReportableCompFromOrgAmt088277
IRS990/TotalRevenueGrp/ExclusionAmt015059
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0947249
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01043075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01740880
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01616929
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07 DAWE LANE
IRS990/USAddress/CityNm0BOURNE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002532
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.BRIDGEVIEWSCHOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE SEWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05088883567
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SPIRAL SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0383780133
ReturnHeader/Filer/PhoneNum05088883567
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 270
ReturnHeader/Filer/USAddress/CityNm0SAGAMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002561
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841894608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANDERS WALSH & EATON CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002655
ReturnHeader/PreparerPersonGrp/PhoneNum05084280790

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.86$0.66$0.94$1.03$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.87$0.75$1.04$1.02$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$1.02$0.72$1.21$0.96$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.81$0.47$1.01$0.89$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.95$0.35$0.72$0.73$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.81$0.36$0.87$0.78$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.86$0.27$0.80$0.78$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.86$0.25$0.86$0.81$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.89$0.20$0.83$0.82$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.95$0.19$0.89$0.89$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.99$0.19$0.85$0.82$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$1.00$0.16$0.93$0.85$0.08
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.20$0.11$0.08$0.88$0.85$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.21$0.05$0.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.17$0.01$0.54