Civic Intelligence

Cairn Hill Inc

990 • Fiscal year 2018 • EIN 45-5452706

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 26, 2019

183 Fays AvenueLynn, MA 01904

(781) 589-7661

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.20x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.13x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

88th percentile

75%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

125%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$133,819

Up $57,298 (+75%) from 2017

Net Assets

Up

$106,614

Up $32,657 (+44%) from 2017

Liabilities

Up

$27,205

Up $24,641 (+961%) from 2017

Revenue

Up

$217,098

Up $120,571 (+125%) from 2017

Expenses

Up

$184,441

Up $130,406 (+241%) from 2017

Net Income

Down

$32,657

Down $9,835 (-23%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $76,521Liabilities 2017: $2,564Net Assets 2017: $73,9572017Assets 2018: $133,819Liabilities 2018: $27,205Net Assets 2018: $106,6142018Assets 2019: $94,558Liabilities 2019: $35,938Net Assets 2019: $58,6202019Assets 2020: $158,589Liabilities 2020: $37,994Net Assets 2020: $120,5952020Assets 2021: $236,475Liabilities 2021: $31,127Net Assets 2021: $205,3482021Assets 2022: $263,487Liabilities 2022: $11,779Net Assets 2022: $251,7082022Assets 2023: $256,834Liabilities 2023: $19,894Net Assets 2023: $236,9402023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2018

Assets$133,819
Liabilities$27,205
Net Assets$106,614

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $96,527Expenses 2017: $54,035Net Income 2017: $42,4922017Revenue 2018: $217,098Expenses 2018: $184,441Net Income 2018: $32,6572018Revenue 2019: $193,239Expenses 2019: $241,233Net Income 2019: -$47,9942019Revenue 2020: $297,372Expenses 2020: $235,397Net Income 2020: $61,9752020Revenue 2021: $318,627Expenses 2021: $233,874Net Income 2021: $84,7532021Revenue 2022: $333,336Expenses 2022: $286,976Net Income 2022: $46,3602022Revenue 2023: $304,425Expenses 2023: $319,193Net Income 2023: -$14,7682023Revenue 2024: $230,593Expenses 2024: $274,675Net Income 2024: -$44,0822024

Highlighted filing

2018

Revenue$217,098
Expenses$184,441
Net Income$32,657
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 26, 2019
Return Version
2017v2.2
Gross Receipts
$217,098
Mission and Program Overview

Mission

Our mission is to bring the transformative power of the arts to young learners in urban and multiethnic communities using nature, story, music, and the handson approach inspired by Waldorf education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$72,767$69,292▼ $3,475
Cash and Non-Interest-Bearing Accounts$3,754$59,856▲ $56,102
Land, Buildings, and Equipment, Net-$4,671-
Total Assets$76,521$133,819▲ $57,298
Liabilities
Deferred Revenue-$21,656-
Accounts Payable and Accrued Expenses$2,564$5,549▲ $2,985
Total Liabilities$2,564$27,205▲ $24,641
Net Assets / Fund Balance
Unrestricted Net Assets$73,957$106,614▲ $32,657
Total Net Assets Fund Balance$73,957$106,614▲ $32,657
Total Liabilities and Net Assets / Fund Balance$76,521$133,819▲ $57,298

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,671$359-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018-$6,000-$6,000-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl DresslerPresident
Margaret RisVice-president
Carole CookeDirector
Lauren SmithDirector
Linda MackDirector
Jaqueline HarrisClerk
Elizabeth PeckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$183,208
Program Service Revenue
$33,846
Investment Income
$44
Other Revenue
$0
All Other Contributions
$183,208
Change in Net Assets
$32,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,567
Salaries, Compensation, and Employee Benefits$90,874
Total Fundraising Expense$3,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,739$1,265$843$82,847
Occupancy$30,576$1,610-$32,186
Payroll Taxes$7,822$123$82$8,027
Advertising$4,660--$4,660
Fees for Services Other$4,635$10$7$4,652
Insurance$794$3,689-$4,483
Information Technology-$2,168$2,168$4,336
All Other Expenses$2,431$436$841$3,708
Office Expenses-$3,477-$3,477
Fees for Services Accounting-$1,540-$1,540
Other Expenses$1,322$70-$1,392
Travel$586--$586
Depreciation Depletion$359--$359
Total Functional Expenses$166,112$14,388$3,941$184,441
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
1 of the One LLcRelated to Organizations presidentWebsite DesignNo$6,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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

Committee meeting documentation Part VI line 8B

No committee has the authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

The annual form 990 is prepared by the independent accountant, reviewed and signed by the President. The Form 990 is also presented to all board of directors for final approval prior to being filed. The form 990 is available for review by the Public in the office of the Organization.

Conflict of interest policy compliance Part VI line 12C

The organization requires each new key employee, officer or director to review a copy of the Policy on Conflicts of Interest and Disclosure of Certain Interest and to acknowledge in writing that he or she has done so. Additionally, each key employee, officer or director, annually complete a disclosure form identifying any relationships, positions or circumstances in which the employee is involved that he or she believes could contribute to a conflict of interest arising.

CEO executive director top management comp Part VI line 15A

The board of directors establishes the compensation of the executive director, and of any officer. The board will obtain research and information based on a review of comparability data. It will obtain comparability data by comparing compensation paid to employees who hold similar positions in three or more organzation which are similar in activities, size and geographic location. The board of directors will document how it reached its decision, including the data upon which it relied, in minutes or the meeting during which the compensation was approved.

Other officer or key employee compensation Part VI line 15B

The board of directors establishes the compensation to any employee, other than officers, who is paid more than $50,000 per year. The board will obtain research and information based on a review of comparatibility data. It will obtain comparability data by comparing compensation paid to employees who hold similar positions in three or more organzation which are similar in activities, size and geographic location. The board of directors will document how it reached its decision, including the data upon which it relied, in minutes or the meeting during which the compensation was approved.

Governing documents etc available to public Part VI line 19

Form 990, governing documents, conflict of interest policy and financial statements are available for public inspection, upon request, at 183 Fays Avenue, Lynn, MA 01904

Filing and Contact Details

Filer

Filer Name
Cairn Hill Inc
EIN
45-5452706
Address
183 FAYS AVENUE, Lynn, MA 01904
Doing Business As
Cairn Hill Nature Preschool

Signing Officer

Name
Cheryl Dressler
Title
President
Phone
7815897661
Signed
2019-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Dressler
Formed
2012
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
16

Preparer

Firm
John M Monticone CPA
Address
5 High Street Suite 207, Medford, MA 02155
Preparer
John M Monticone CPA
Phone
7813950024
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

In 2017, the Organization began a Preschool Program in the Gateway City of Lynn, a diverse community with significant need for preschool care.

Cessation of or significant change to any program service Part III line 3

In 2017, the Organization ended offering Aftershool Programs.

General explanation attachment

Form 990, Page 2, Part III, Line 4a - Program Service Accomplishments (continued)The curriculum, included a gardening program, integrated the Linden Schools K2 themes of biodiversity, pollinators, and reduce, reuse, and recycle into lessons in a way that was instructive, while providing a joyful, free and creative experience for the children. During the FY 2017-18, the Organization opened a preschool to serve younger children of the diverse population of Lynn using similar curriculum elements as used in the afterschool programs and has suspended afterschool programming.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0During the fiscal year ended June 30, 2018, the Organization received Unusual Grant for $125,000 from a disinterested donor, which it is considered unusual because the donor was attracted by the publicly-supported nature of the organization, its unexpected amount, and it could adversely affect, due to its size, the status of the organization as normally being publicly supported.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Unusual grants Part II or Part III line 1
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt095012
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt044
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0311
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0273
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt044
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.63380
IRS990ScheduleA/PublicSupportPY509Pct00.64420
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt096260
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt035371
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt025314
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt043036
IRS990ScheduleA/Total509Grp/TotalAmt0279785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt079848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt096527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt035371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt025314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt043036
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0280096
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt06000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04671
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0359
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05030
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04671
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm01 of the One LLc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Related to Organizations president
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Website Design
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The owner of 1 of the One, Llc., is the sister of the President and board member of the Organization.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No committee has the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The annual form 990 is prepared by the independent accountant, reviewed and signed by the President. The Form 990 is also presented to all board of directors for final approval prior to being filed. The form 990 is available for review by the Public in the office of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization requires each new key employee, officer or director to review a copy of the Policy on Conflicts of Interest and Disclosure of Certain Interest and to acknowledge in writing that he or she has done so. Additionally, each key employee, officer or director, annually complete a disclosure form identifying any relationships, positions or circumstances in which the employee is involved that he or she believes could contribute to a conflict of interest arising.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors establishes the compensation of the executive director, and of any officer. The board will obtain research and information based on a review of comparability data. It will obtain comparability data by comparing compensation paid to employees who hold similar positions in three or more organzation which are similar in activities, size and geographic location. The board of directors will document how it reached its decision, including the data upon which it relied, in minutes or the meeting during which the compensation was approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board of directors establishes the compensation to any employee, other than officers, who is paid more than $50,000 per year. The board will obtain research and information based on a review of comparatibility data. It will obtain comparability data by comparing compensation paid to employees who hold similar positions in three or more organzation which are similar in activities, size and geographic location. The board of directors will document how it reached its decision, including the data upon which it relied, in minutes or the meeting during which the compensation was approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990, governing documents, conflict of interest policy and financial statements are available for public inspection, upon request, at 183 Fays Avenue, Lynn, MA 01904
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6In 2017, the Organization began a Preschool Program in the Gateway City of Lynn, a diverse community with significant need for preschool care.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7In 2017, the Organization ended offering Aftershool Programs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Form 990, Page 2, Part III, Line 4a - Program Service Accomplishments (continued)The curriculum, included a gardening program, integrated the Linden Schools K2 themes of biodiversity, pollinators, and reduce, reuse, and recycle into lessons in a way that was instructive, while providing a joyful, free and creative experience for the children. During the FY 2017-18, the Organization opened a preschool to serve younger children of the diverse population of Lynn using similar curriculum elements as used in the afterschool programs and has suspended afterschool programming.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166112
IRS990/TotalFunctionalExpensesGrp/TotalAmt0184441
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02564
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IRS990/TotalLiabilitiesGrp/BOYAmt02564
IRS990/TotalLiabilitiesGrp/EOYAmt027205
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073957
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0166112
IRS990/TotalProgramServiceRevenueAmt033846
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IRS990/TotalRevenueGrp/ExclusionAmt044
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt076521
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133819
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0www.cairnhilledu.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL DRESSLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07815897661
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAIRN HILL INC
ReturnHeader/Filer/BusinessNameControlTxt0CAIR

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