Civic Intelligence

Pierrepont School Inc.

990 • Fiscal year 2017 • EIN 52-2336109

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

1 Sylvan Road NorthWestport, CT 06880

(203) 226-1891

Siviq Scores

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

Liabilities / Assets

98th percentile

1.78x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.48x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$162,750

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-17%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-5.0%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$1,050,215

Flat from 2017

Net Assets

Flat

-$819,252

Flat from 2017

Liabilities

Flat

$1,869,467

Flat from 2017

Revenue

Flat

$3,927,823

Flat from 2017

Expenses

Flat

$4,326,210

Flat from 2017

Net Income

Flat

-$398,387

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $2,085,628Liabilities 2011: $1,132,050Net Assets 2011: $953,5782011Assets 2012: $2,798,700Liabilities 2012: $761,613Net Assets 2012: $2,037,0872012Assets 2013: $2,853,133Liabilities 2013: $666,766Net Assets 2013: $2,186,3672013Assets 2014: $3,444,954Liabilities 2014: $1,402,806Net Assets 2014: $2,042,1482014Assets 2015: $3,478,225Liabilities 2015: $1,346,792Net Assets 2015: $2,131,4332015Assets 2016: $1,258,231Liabilities 2016: $1,679,096Net Assets 2016: -$420,8652016Assets 2017: $1,050,215Liabilities 2017: $1,869,467Net Assets 2017: -$819,2522017Assets 2017: $1,050,215Liabilities 2017: $1,869,467Net Assets 2017: -$819,2522017Assets 2018: $1,302,312Liabilities 2018: $2,388,630Net Assets 2018: -$1,086,3182018Assets 2019: $2,051,794Liabilities 2019: $2,636,243Net Assets 2019: -$584,4492019Assets 2020: $3,138,222Liabilities 2020: $3,348,602Net Assets 2020: -$210,3802020Assets 2021: $3,934,856Liabilities 2021: $2,689,087Net Assets 2021: $1,245,7692021Assets 2022: $3,942,136Liabilities 2022: $2,633,485Net Assets 2022: $1,308,6512022Assets 2023: $9,086,271Liabilities 2023: $7,595,444Net Assets 2023: $1,490,8272023Assets 2025: $9,340,901Liabilities 2025: $7,630,727Net Assets 2025: $1,710,1742025

Highlighted filing

2017

Assets$1,050,215
Liabilities$1,869,467
Net Assets-$819,252

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,550,1732011Expenses 2012: $2,806,6622012Expenses 2013: $2,795,1152013Revenue 2014: $2,822,527Expenses 2014: $2,966,746Net Income 2014: -$144,2192014Revenue 2015: $3,713,788Expenses 2015: $3,624,503Net Income 2015: $89,2852015Revenue 2016: $4,134,856Expenses 2016: $4,007,154Net Income 2016: $127,7022016Revenue 2017: $3,927,823Expenses 2017: $4,326,210Net Income 2017: -$398,3872017Revenue 2017: $3,927,823Expenses 2017: $4,326,210Net Income 2017: -$398,3872017Revenue 2018: $4,929,372Expenses 2018: $5,196,438Net Income 2018: -$267,0662018Revenue 2019: $5,533,627Expenses 2019: $5,034,941Net Income 2019: $498,6862019Revenue 2020: $5,906,647Expenses 2020: $5,389,940Net Income 2020: $516,7072020Revenue 2021: $6,446,190Expenses 2021: $5,811,662Net Income 2021: $634,5282021Revenue 2022: $6,136,894Expenses 2022: $6,074,012Net Income 2022: $62,8822022Revenue 2023: $5,941,769Expenses 2023: $6,013,736Net Income 2023: -$71,9672023Revenue 2025: $6,280,128Expenses 2025: $6,111,568Net Income 2025: $168,5602025

Highlighted filing

2017

Revenue$3,927,823
Expenses$4,326,210
Net Income-$398,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$3,927,823
Mission and Program Overview

Mission

Pierrepont school seeks to provide academically engaged students with a vibrant, rigorous intellectual experience taught by teachers who are accomplished in their respective fields and demonstrate the intellectual aptitupe and felxibility to work with elementary and high school aged children.

The school's primary purpose is to provide educational services for gifted children of school age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$898,688$661,338▼ $237,350
Pledges and Grants Receivable$350,000$350,000→ $0
Land, Buildings, and Equipment, Net$1,643$28,393▲ $26,750
Accounts Receivable-$2,584-
Total Assets$1,258,231$1,050,215▼ $208,016
Other Assets Total$7,900$7,900→ $0
Liabilities
Deferred Revenue$1,671,576$1,869,467▲ $197,891
Accounts Payable and Accrued Expenses$7,520--
Total Liabilities$1,679,096$1,869,467▲ $190,371
Net Assets / Fund Balance
Unrestricted Net Assets$-420,865$-819,252▼ $398,387
Total Net Assets Fund Balance$-420,865$-819,252▼ $398,387
Total Liabilities and Net Assets / Fund Balance$1,258,231$1,050,215▼ $208,016

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,393$208,536$236,929
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy Marcario WebberHead of SchoolFT$162,750$162,750
PAUL O'ROURKEHead Humanities & LanguageFT$157,515$157,515
Tunde JacksonAssociate Head of SchoolFT$137,265$137,265

Board Members and Trustees

NameTitle
Andrew BeerHead Board of Trustees
Eleanor BeerFounder
Revenue and Support

Revenue Composition

Contributions and Grants
$216,810
Program Service Revenue
$3,710,914
Investment Income
$99
Other Revenue
$0
All Other Contributions
$216,810
Change in Net Assets
$-398,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,342,499
Other Expenses$983,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,571,086--$2,571,086
Occupancy$543,105$28,584-$571,689
Other Employee Benefits$282,086$17,856-$299,942
Payroll Taxes$183,875$11,639-$195,514
Current Officers, Directors, Trustees, and Key Employees-$162,750-$162,750
Pension Plan Contributions$106,468$6,739-$113,207
Fees for Services Other$15,150$35,000-$50,150
Insurance$28,836$1,518-$30,354
Information Technology$18,368$967-$19,335
Fees for Services Management-$18,100-$18,100
Other Expenses$10,900$567-$10,900
Travel-$10,866-$10,866
Office Expenses-$10,424-$10,424
Advertising-$10,060-$10,060
All Other Expenses$6,641$1,106-$7,747
Depreciation Depletion$3,582$160-$3,742
Conferences and Meetings$2,001--$2,001
Fees for Services Legal-$1,387-$1,387
Total Functional Expenses$4,007,826$318,384$0$4,326,210
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
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Andrew beer and eleanor chai are husband and wife.

Form 990, Part VI, Section B, Line 11B

Distributed at regular board meeting

Form 990, Part VI, Section C, Line 19

Published in newspaper and on website

Filing and Contact Details

Filer

Filer Name
Pierrepont School Inc
EIN
52-2336109
Phone
2032261891
Address
1 SYLVAN ROAD NORTH, WESTPORT, CT 06880

Signing Officer

Name
Gary Webber
Title
Treasurer
Phone
2032261891
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eleanor Chai Beer
Formed
1999
Legal Domicile
Ct
Voting Board Members
3
Independent Board Members
3
Employees
45
Volunteers
0

Preparer

Firm
Wikstrom and Bangs Pc
Address
30 BUXTON FARMS ROAD, STAMFORD, CT 06905
Preparer
Richard E Bangs Jr
Phone
2033299093
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL ADVERTISED IN THE LOCAL NEWSPAPERS AND THEIR RACIALLY NONDISCRIMINATORY POLICY WAS INCLUDED IN THE ADVERTISEMENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0162750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1157515
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NANCY MARCARIO WEBBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PAUL O'ROURKE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1HEAD HUMANITIES & LANGUAGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1157515
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANDREW BEER AND ELEANOR CHAI ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISTRIBUTED AT REGULAR BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PUBLISHED IN NEWSPAPER AND ON WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01258231
IRS990/TotalAssetsEOYAmt01050215
IRS990/TotalAssetsGrp/BOYAmt01258231
IRS990/TotalAssetsGrp/EOYAmt01050215
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0216810
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0318384
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04007826
IRS990/TotalFunctionalExpensesGrp/TotalAmt04326210
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01679096
IRS990/TotalLiabilitiesEOYAmt01869467
IRS990/TotalLiabilitiesGrp/BOYAmt01679096
IRS990/TotalLiabilitiesGrp/EOYAmt01869467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-420865
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-819252
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04007826
IRS990/TotalProgramServiceRevenueAmt03710914
IRS990/TotalReportableCompFromOrgAmt0457530
IRS990/TotalRevenueGrp/ExclusionAmt099
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03710914
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03927823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01258231
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01050215
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010866
IRS990/TravelGrp/TotalAmt010866
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-420865
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-819252
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0ONE SYLVAN ROAD
IRS990/USAddress/CityNm0WESTPORT
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006880
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PIERREPONTSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY WEBBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02032261891
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PIERREPONT SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0PIER
ReturnHeader/Filer/EIN0522336109
ReturnHeader/Filer/PhoneNum02032261891
ReturnHeader/Filer/USAddress/AddressLine1Txt01 SYLVAN ROAD NORTH
ReturnHeader/Filer/USAddress/CityNm0WESTPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006880
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07CBFA59E71C4DC6685BA24D3E6A30039CEEDCEF8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07CBFA59E71C4DC6685BA24D3E6A30039CEEDCEF8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.34$7.63$1.71$6.28$6.11$0.17
2023Summary only. Only limited summary data is available for this year.$9.09$7.60$1.49$5.94$6.01$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$2.63$1.31$6.14$6.07$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$2.69$1.25$6.45$5.81$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$3.35$0.21$5.91$5.39$0.52
2019Summary only. Only limited summary data is available for this year.$2.05$2.64$0.58$5.53$5.03$0.50
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$2.39$1.09$4.93$5.20$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.05$1.87$0.82$3.93$4.33$0.40
2017Summary only. Only limited summary data is available for this year.$1.05$1.87$0.82$3.93$4.33$0.40
2016Summary only. Only limited summary data is available for this year.$1.26$1.68$0.42$4.13$4.01$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.48$1.35$2.13$3.71$3.62$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.44$1.40$2.04$2.82$2.97$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.67$2.19$2.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.76$2.04$2.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$1.13$0.95$2.55