Civic Intelligence

Cairn Hill Inc

990 • Fiscal year 2019 • EIN 45-5452706

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

183 Fays AvenueLynn, MA 01904

(781) 584-6474

Siviq Scores

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

Liabilities / Assets

88th percentile

0.38x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

0.19x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

84th percentile

$21,154

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

16th percentile

-29%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$94,558

Down $39,261 (-29%) from 2018

Net Assets

Down

$58,620

Down $47,994 (-45%) from 2018

Liabilities

Up

$35,938

Up $8,733 (+32%) from 2018

Revenue

Down

$193,239

Down $23,859 (-11%) from 2018

Expenses

Up

$241,233

Up $56,792 (+31%) from 2018

Net Income

Down

-$47,994

Down $80,651 (-247%) from 2018

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

2019

Assets$94,558
Liabilities$35,938
Net Assets$58,620

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

2019

Revenue$193,239
Expenses$241,233
Net Income-$47,994
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 15, 2020
Return Version
2018v3.1
Gross Receipts
$193,239
Mission and Program Overview

Mission

Educational Services

Cairn Hill, Inc.s mission is to bring the transformative power of the artsusing nature, story, music, and the hands-on approach of Waldorf educationto young learners in urban and multi-ethnic communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$69,292--
Land, Buildings, and Equipment, Net$4,671$59,634▲ $54,963
Cash and Non-Interest-Bearing Accounts$59,856$32,546▼ $27,310
Prepaid Expenses and Deferred Charges-$1,667-
Accounts Receivable-$711-
Total Assets$133,819$94,558▼ $39,261
Liabilities
Deferred Revenue$21,656$31,200▲ $9,544
Accounts Payable and Accrued Expenses$5,549$4,738▼ $811
Total Liabilities$27,205$35,938▲ $8,733
Net Assets / Fund Balance
Unrestricted Net Assets$106,614$58,120▼ $48,494
Temporarily Rstr Net Assets-$500-
Total Net Assets Fund Balance$106,614$58,620▼ $47,994
Total Liabilities and Net Assets / Fund Balance$133,819$94,558▼ $39,261

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,422$1,156-
Leasehold Improvements$55,212$856-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019-$500--$500
2018-$6,000-$6,000-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl DresslerExecutive DirectorPT$21,154$21,154

Board Members and Trustees

NameTitle
Margaret RisPresident
Carole CookeDirector
Lauren SmithDirector
Jaqueline HarrisSecretary
Betsy PeckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,552
Program Service Revenue
$143,491
Investment Income
$196
Other Revenue
$0
All Other Contributions
$49,552
Change in Net Assets
$-47,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,038
Other Expenses$70,195
Total Fundraising Expense$8,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,779--$131,779
Occupancy$32,872--$32,872
Current Officers, Directors, Trustees, and Key Employees-$15,866$5,289$21,155
Payroll Taxes$15,600$1,878$626$18,104
Fees for Services Other$1,349$3,342$920$5,611
All Other Expenses$3,046$1,728$421$5,195
Insurance$2,966$664-$3,630
Other Expenses$1,904$2,173-$2,173
Information Technology$2,043--$2,043
Depreciation Depletion$1,653--$1,653
Office Expenses-$119$1,267$1,386
Fees for Services Accounting-$900-$900
Fees for Services Legal-$609-$609
Advertising$341--$341
Total Functional Expenses$205,161$27,549$8,523$241,233
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
Cheryl DresslerMember of the Board of DirectorsCompensationNo$21,154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Margaret Ris
Title
President
Phone
7815846474
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Ris
Formed
2012
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
5
Employees
10
Volunteers
6

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

General explanation attachment

ORGANIZATIONS PROGRAM SERVICE ACCOMPLISHMENTS: Cairn Hill began in 2012 by pioneering innovative after-school programs for young children in Malden and Somerville, both communities with high immigrant populations. These early programs supported the content of the academic day in grades K-2 and while offering complementary hands-on activities and vocabulary development based on the Waldorf goal of educating the whole child. The cornerstone of the initial program was The Art of Word Weaving, a storytelling curriculum aimed at helping children, with an emphasis on English language learners, reach competencies in oral comprehension and word retention. The program used vocabulary instruction, art activities, songs and rhymes to achieve this. Cairn Hill later launched an Arts Innovation program in partnership with Linden STEAM Academy in Malden, MA and added an outdoor classroom component with real-life enrichment to enhance learning. Students learned science principles by gardening in Cairn Hills garden plots and learned nutritional awareness and mechanics by pressing apples with a hand press to make cider. In 2017, Cairn Hill expanded its operations to offer high quality early education to children in need of preschool. Consistent with its mission to serve children in Massachusettss Gateway Cities, and with a desire to have a substantial impact on children and families, Cairn Hill established a full-time Waldorf-inspired nature preschool in Lynn, offering school-year enrollment as well as a summer camp. Cairn Hill Nature Preschool is fully licensed by the MA Department of Early Education and Care. School growth has been robust and steady, with student enrollment increasing exponentially each year to near capacity by 2020 with a staff of 6 credentialed teachers, including a preschool director. Cairn Hill Nature Preschools curriculum weaves together three strands of learning: nature based environmental education, Waldorf based arts, music and puppetry and creatively presented kindergarten readiness skill development. The preschools unique curriculum has been written and serves as a vibrant framework for teaching. Cairn Hill, Inc. has an active board of directors and conducts ongoing fundraising efforts supported by both individual donors and foundation grants. Fundraising campaigns have been used to launch our innovative afterschool program, to initiate and expand our preschool and in particular, to: Renovate the preschool environment indoors and out by creating two spacious classrooms, a business office and two nature-based playgrounds Partner with local organizations to increase outreach (The Food Project, The REAL Program, KIPP Academy, North Shore Community College, Essex Agricultural and Technical Institute, South Sudanese Enrichment for Families and others) Initiate a Parent-Child program to offer parenting support and enrichment activities for toddlers Co-sponsor a free public lecture for early educators and parents in the local community given by nationally known early childhood advocate and author, Nancy Carlsson-Paige Fulfill the mission to offer high quality education and nature-based programming that is arts-based and accessible to all families in the communities servedCairn Hill Nature Preschool is the main project of the non-profit organization, Cairn Hill, Inc., an Educational Collaborative. It was established in 2012 by three educators with complementary backgrounds in social service (Daniel Bekele, Ed.D), literacy research (Cheryl Dressler, Ed.D) and Waldorf education (Margaret Ris, M.Ed.

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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/ExplanationTxt6ORGANIZATIONS PROGRAM SERVICE ACCOMPLISHMENTS: Cairn Hill began in 2012 by pioneering innovative after-school programs for young children in Malden and Somerville, both communities with high immigrant populations. These early programs supported the content of the academic day in grades K-2 and while offering complementary hands-on activities and vocabulary development based on the Waldorf goal of educating the whole child. The cornerstone of the initial program was The Art of Word Weaving, a storytelling curriculum aimed at helping children, with an emphasis on English language learners, reach competencies in oral comprehension and word retention. The program used vocabulary instruction, art activities, songs and rhymes to achieve this. Cairn Hill later launched an Arts Innovation program in partnership with Linden STEAM Academy in Malden, MA and added an outdoor classroom component with real-life enrichment to enhance learning. Students learned science principles by gardening in Cairn Hills garden plots and learned nutritional awareness and mechanics by pressing apples with a hand press to make cider. In 2017, Cairn Hill expanded its operations to offer high quality early education to children in need of preschool. Consistent with its mission to serve children in Massachusettss Gateway Cities, and with a desire to have a substantial impact on children and families, Cairn Hill established a full-time Waldorf-inspired nature preschool in Lynn, offering school-year enrollment as well as a summer camp. Cairn Hill Nature Preschool is fully licensed by the MA Department of Early Education and Care. School growth has been robust and steady, with student enrollment increasing exponentially each year to near capacity by 2020 with a staff of 6 credentialed teachers, including a preschool director. Cairn Hill Nature Preschools curriculum weaves together three strands of learning: nature based environmental education, Waldorf based arts, music and puppetry and creatively presented kindergarten readiness skill development. The preschools unique curriculum has been written and serves as a vibrant framework for teaching. Cairn Hill, Inc. has an active board of directors and conducts ongoing fundraising efforts supported by both individual donors and foundation grants. Fundraising campaigns have been used to launch our innovative afterschool program, to initiate and expand our preschool and in particular, to: Renovate the preschool environment indoors and out by creating two spacious classrooms, a business office and two nature-based playgrounds Partner with local organizations to increase outreach (The Food Project, The REAL Program, KIPP Academy, North Shore Community College, Essex Agricultural and Technical Institute, South Sudanese Enrichment for Families and others) Initiate a Parent-Child program to offer parenting support and enrichment activities for toddlers Co-sponsor a free public lecture for early educators and parents in the local community given by nationally known early childhood advocate and author, Nancy Carlsson-Paige Fulfill the mission to offer high quality education and nature-based programming that is arts-based and accessible to all families in the communities servedCairn Hill Nature Preschool is the main project of the non-profit organization, Cairn Hill, Inc., an Educational Collaborative. It was established in 2012 by three educators with complementary backgrounds in social service (Daniel Bekele, Ed.D), literacy research (Cheryl Dressler, Ed.D) and Waldorf education (Margaret Ris, M.Ed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
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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
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