Civic Intelligence

Grafton School Incorporated

EIN 54-0682401 • 501(c)3 • Winchester, VA

Profile

Grafton creates solution-focused opportunities for individuals challenged by complex disabilities.

PO Box 2500Winchester, VA 22604

www.grafton.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.21x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.18x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

45th percentile

3.2%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$548,008

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

47th percentile

5.1%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

6.8%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Down

$59,282,442

Down $124,911 (-0.2%) from 2022

Liabilities

Down

$14,454,747

Down $159,250 (-1.1%) from 2022

Net Assets

Up

$44,827,695

Up $34,339 (+0.1%) from 2022

Revenue

Down

$58,914,673

Down $544,276 (-0.9%) from 2022

Expenses

Up

$59,734,043

Up $6,206,722 (+12%) from 2022

Net Income

Down

-$819,370

Down $6,750,998 (-114%) from 2022

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $37,335,839Liabilities 2011: $12,757,488Net Assets 2011: $24,578,3512011Assets 2012: $40,789,010Liabilities 2012: $13,868,573Net Assets 2012: $26,920,4372012Assets 2013: $38,895,309Liabilities 2013: $13,154,581Net Assets 2013: $25,740,7282013Assets 2014: $41,665,826Liabilities 2014: $14,837,211Net Assets 2014: $26,828,6152014Assets 2015: $40,823,236Liabilities 2015: $12,703,924Net Assets 2015: $28,119,3122015Assets 2016: $40,273,218Liabilities 2016: $11,281,086Net Assets 2016: $28,992,1322016Assets 2017: $42,058,676Liabilities 2017: $10,005,851Net Assets 2017: $32,052,8252017Assets 2018: $44,376,830Liabilities 2018: $9,713,814Net Assets 2018: $34,663,0162018Assets 2019: $47,583,988Liabilities 2019: $8,573,173Net Assets 2019: $39,010,8152019Assets 2020: $52,446,009Liabilities 2020: $11,871,480Net Assets 2020: $40,574,5292020Assets 2021: $64,799,044Liabilities 2021: $23,645,163Net Assets 2021: $41,153,8812021Assets 2022: $59,407,353Liabilities 2022: $14,613,997Net Assets 2022: $44,793,3562022Assets 2023: $59,282,442Liabilities 2023: $14,454,747Net Assets 2023: $44,827,6952023

Highlighted filing

2023

Assets$59,282,442
Liabilities$14,454,747
Net Assets$44,827,695

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2011: $47,098,659Expenses 2011: $39,673,591Net Income 2011: $7,425,0682011Revenue 2012: $51,912,880Expenses 2012: $49,488,439Net Income 2012: $2,424,4412012Revenue 2013: $51,191,695Expenses 2013: $52,314,606Net Income 2013: -$1,122,9112013Revenue 2014: $52,547,662Expenses 2014: $51,566,430Net Income 2014: $981,2322014Revenue 2015: $54,839,462Expenses 2015: $53,638,224Net Income 2015: $1,201,2382015Revenue 2016: $54,277,422Expenses 2016: $53,351,582Net Income 2016: $925,8402016Revenue 2017: $56,936,258Expenses 2017: $54,037,680Net Income 2017: $2,898,5782017Revenue 2018: $56,594,821Expenses 2018: $54,550,076Net Income 2018: $2,044,7452018Revenue 2019: $58,123,369Expenses 2019: $54,178,271Net Income 2019: $3,945,0982019Revenue 2020: $53,640,445Expenses 2020: $52,639,891Net Income 2020: $1,000,5542020Revenue 2021: $52,212,218Expenses 2021: $53,909,066Net Income 2021: -$1,696,8482021Revenue 2022: $59,458,949Expenses 2022: $53,527,321Net Income 2022: $5,931,6282022Revenue 2023: $58,914,673Expenses 2023: $59,734,043Net Income 2023: -$819,3702023

Highlighted filing

2023

Revenue$58,914,673
Expenses$59,734,043
Net Income-$819,370

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$59.3$14.5$44.8$58.9$59.7$0.82
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.4$14.6$44.8$59.5$53.5$5.93
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.8$23.6$41.2$52.2$53.9$1.70
2020Summary only. Only limited summary data is available for this year.$52.4$11.9$40.6$53.6$52.6$1.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.6$8.57$39.0$58.1$54.2$3.95
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.4$9.71$34.7$56.6$54.6$2.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.1$10.0$32.1$56.9$54.0$2.90
2016Detailed filing. Detailed filing data is available for this year.$40.3$11.3$29.0$54.3$53.4$0.93
2015Detailed filing. Detailed filing data is available for this year.$40.8$12.7$28.1$54.8$53.6$1.20
2014Detailed filing. Detailed filing data is available for this year.$41.7$14.8$26.8$52.5$51.6$0.98
2013Summary only. Only limited summary data is available for this year.$38.9$13.2$25.7$51.2$52.3$1.12
2012Summary only. Only limited summary data is available for this year.$40.8$13.9$26.9$51.9$49.5$2.42
2011Summary only. Only limited summary data is available for this year.$37.3$12.8$24.6$47.1$39.7$7.43
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 19, 2023
Return Version
2021v4.2
Gross Receipts
$67,298,908
Mission and Program Overview

Mission

Grafton creates solution-focused opportunities for individuals challenged by complex disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,797,848$25,840,448▲ $3,042,600
Investments in Publicly Traded Securities$16,441,932$14,533,140▼ $1,908,792
Accounts Receivable$6,613,857$7,242,389▲ $628,532
Cash and Non-Interest-Bearing Accounts$5,179,926$2,448,919▼ $2,731,007
Savings and Temporary Cash Investments$7,283,701$2,200,384▼ $5,083,317
Other Notes and Loans Receivable, Net$195,010$1,253,294▲ $1,058,284
Prepaid Expenses and Deferred Charges$1,631,912$1,179,948▼ $451,964
Inventories for Sale or Use$292,400$429,267▲ $136,867
Intangible Assets$203,658$200,445▼ $3,213
Total Assets$64,799,044$59,407,353▼ $5,391,691
Other Assets Total$4,158,800$4,079,119▼ $79,681
Liabilities
Tax Exempt Bond Liabilities$8,000,000$7,418,476▼ $581,524
Accounts Payable and Accrued Expenses$7,127,909$6,001,510▼ $1,126,399
Mortgage Notes Payable Secured by Investment Property$989,271$895,600▼ $93,671
Unsecured Notes Loans Payable$150,000$150,000→ $0
Deferred Revenue$94,300$129,237▲ $34,937
Other Liabilities$7,283,683$19,174▼ $7,264,509
Total Liabilities$23,645,163$14,613,997▼ $9,031,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,846,691$44,483,672▲ $3,636,981
Net Assets With Donor Restrictions$307,190$309,684▲ $2,494
Total Net Assets Fund Balance$41,153,881$44,793,356▲ $3,639,475
Total Liabilities and Net Assets / Fund Balance$64,799,044$59,407,353▼ $5,391,691

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,420,605$17,094,399$36,515,004
Equipment$1,846,088$3,929,266$5,775,354
Land$4,115,656-$4,115,656
Other Land Buildings$454,583$1,926,400$2,380,983
Leasehold Improvements$3,516$58,993$62,509
Other Assets Org$3,571--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$1,790,800-▼ $223,300$3,564$1,563,936
2020$1,449,786-▲ $344,431$3,417$1,790,800
2019$1,331,421-▲ $121,658$3,293$1,449,786
2018$1,241,110-▲ $91,551$1,240$1,331,421
2017$1,123,062-▲ $119,369$1,321$1,241,110
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James StewartChief Executive OfficerFT$330,375$111,421$441,796
Robia a FieldsMedical DirectorFT$242,827$22,590$265,417
Julie E LewerenzProgram PsychiatristFT$234,763$24,762$259,525
Kent HouchinsExecutive Vice PresidentFT$174,636$39,020$213,656
Kimberly SandersPresident, Ukeru SystemsFT$179,750$31,684$211,434
John Scott ZeiterChief Operating OfficerFT$171,921$39,224$211,145
Judith IanualeCFO-TERM ENDED JAN'22FT$150,312$46,187$196,499
Vanessa LaneChief Revenue & Data Analytics OfficerFT$179,360$8,685$188,045
Vanessa LaneChief Revenue & Data Analytics Offic-$145,813$42,232$188,045
James SandersCOO Facility Based ProgramsFT$132,928$30,008$162,936
Jean W GuillouxBoard Certified Behavior AnalystFT$134,680$10,097$144,777
Allyson H DavisExecutive DirectorFT$138,796$192$138,988
Michelle HoffmasterProgram Ops ManagerFT$121,035$6,779$127,814
Angela BrownVP, FINANCE-TERM BEGAN JAN'22FT$95,675$17,102$112,777
James G Gaynor IiDirector, Former CEO--$82,290$82,290

Board Members and Trustees

NameTitle
Jerry B PartlowChairman
Dennis MorrisonVice Chairman
Annie MedinaDirector
Bernadine DykesDirector
Brian S PartlowDirector
Daniel L CartoDirector
Gemma BrooksDirector
Harry S SmithDirector
John WillinghamDirector
Marc JaccardSecretary
Brian J HesterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lighthouse TelehealthPublic Relations/communications5911 BARBADOS PLACE 103, Rockville, MD 20852$260,802
-Contracted Psychiatric Services3909 WOODLEY ROAD, Toledo, OH 43606$192,950
Revenue and Support

Revenue Composition

Contributions and Grants
$9,086,066
Program Service Revenue
$49,169,457
Investment Income
$600,034
Other Revenue
$603,392
All Other Contributions
$515,745
Change in Net Assets
$5,931,628

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$23,919Fair Market Value (FMV)
Total Noncash Contributions1$23,919-

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,346,491
Revenue Not Reported on Financial Statements
$112,458
Revenue Not Reported on Form 990
$-2,292,153
Total Revenue per Audited Statements
$57,054,338
Total Revenue per Form 990
$59,458,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$40,003,685
Other Expenses$13,513,184
Grants and Similar Amounts Paid$10,452
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,288,418$2,197,367-$30,485,785
Other Employee Benefits$4,319,046$236,253-$4,555,299
Office Expenses$3,439,701$602,743-$4,042,444
Occupancy$2,556,493$131,492-$2,687,985
Payroll Taxes$2,372,362$106,200-$2,478,562
Depreciation Depletion$1,495,476$589,485-$2,084,961
Current Officers, Directors, Trustees, and Key Employees$1,642,951$127,620-$1,770,571
Information Technology$891,730$60,851-$952,581
Fees for Services Other$675,366$202,345-$877,711
Insurance$361,043$436,119-$797,162
Pension Plan Contributions$676,465$37,003-$713,468
Travel$362,067$42,969-$405,036
Interest$164,576$114,890-$279,466
Fees for Services Legal-$238,564-$238,564
All Other Expenses$76,132$99,025-$175,157
Fees for Service Investment Mgmnt Fees-$112,458-$112,458
Conferences and Meetings$61,180$5,366-$66,546
Fees for Services Accounting-$57,670-$57,670
Advertising$32,461$24,933-$57,394
Grants to Domestic Individuals$10,452--$10,452
Other Expenses$4,420$5,750-$10,170
Total Functional Expenses$47,849,790$5,677,531$0$53,527,321

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$53,527,321
Expenses per Audited Statements$53,414,863
Total Expenses per Audited Statements$53,414,863
Expenses Not Reported on Financial Statements$112,458
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesUkeru System Services00-
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
Refundable Advances$19,174

Bond Issues

BondIssuerIssuedIssue PricePurpose
AVirginia Small Business Financing Authority2019-07-12$8,000,000SEE PART VI

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$8,000,000-$581,524$126,272

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Jerry and brian partlow have a family relationship.

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

Each board member receives an electronic copy of the 990 to review prior to filing with the irs.

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

The board of directors and key employees annually disclose conflicts by signing a "conflict of interest statement".

Form 990, Part VI, Section B, Line 15

The board executive committee acting as compensation committee uses performance reviews, a compensation consultant, and industry benchmarks to determine the ceo/president's salary and bonus. The board is made aware of the ceo/president's salary/compensation every year by report of the compensation committee. Salary and bonus data is subject to review upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents conflict of interest policy, and financial statements available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Grafton School Incorporated
EIN
54-0682401
Phone
5405420200
Address
PO BOX 2500, WINCHESTER, VA 22604
Doing Business As
Grafton Integrated Health Network

Signing Officer

Name
Angela L Brown
Title
VP, Finance
Phone
5405420200
Signed
2023-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela L Brown
Formed
1960
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
11
Employees
781
Volunteers
11

Preparer

Firm
Blue & Co LLC
Address
500 N MERIDIAN ST SUITE 200, INDIANAPOLIS, IN 46204
Preparer
Angela N Crawford CPA
Phone
3176334705
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year.

Financial Statement Notes

PART V, LINE 4:

The school's endowment consists of a board designated endowment fund and endowment funds established mainly to provide for the library endowment and general operations.

PART X, LINE 2:

Accounting standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions recognized in an entity's consolidated financial statements. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. As of june 30, 2022 and 2021, the entities have determined that no significant income taxes are due for its activities. Any provision for income taxes has been recorded as income tax benefit (expense) in the accompanying consolidated statements of activities and changes in net assets. Management annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the consolidated financial statements.

Raw XML AppendixShowing 400 of 992 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
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0GRAFTON CREATES SOLUTION-FOCUSED OPPORTUNITIES FOR INDIVIDUALS CHALLENGED BY COMPLEX DISABILITIES.
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IRS990/Desc01) IN THE FISCAL YEAR JULY 1, 2021 - JUNE 30, 2022, GRAFTON PROVIDED TREATMENT, EDUCATION AND DAILY LIVING SUPPORT TO INDIVIDUALS WITH DEVELOPMENTAL, INTELLECTUAL, OR PSYCHIATRIC DISABILITIES. GRAFTON PROVIDES INNOVATIVE, TRAUMA-INFORMED SERVICES THAT PRIORITIZE THE TEACHING OF NEW SKILLS WHICH ENHANCE THE CONSUMER'S SENSE OF MASTERY AND AUTONOMY. MANY OF OUR CONSUMERS HAVE ATTEMPTED LESS INTENSIVE PROGRAMS IN THE PAST, AND REQUIRE OUR INDUSTRY-LEADING EDUCATIONAL, THERAPEUTIC AND RESIDENTIAL SERVICES. THESE INDIVIDUALS WERE DIAGNOSED AS HAVING AUTISM, INTELLECTUAL DISABILITIES, PSYCHIATRIC DISORDERS, LEARNING DISABILITIES, SENSORY AND MEDICAL CHALLENGES -- ALMOST ALL HAVE COMORBID PSYCHIATRIC AND DEVELOPMENTAL DISABILITY. MORE THAN 100 LOCAL AGENCIES REFER OUR CONSUMERS FROM VIRGINIA, MARYLAND, WEST VIRGINIA, THE DISTRICT OF COLUMBIA, PENNSYLVANIA, AND VARIOUS OTHER STATES. GRAFTON PROVIDED EDUCATION/DAY SUPPORT SERVICES AND/OR RESIDENTIAL TREATMENT TO 291 CHILDREN/ADOLESCENTS AND 93 ADULTS WITHIN FOUR MAIN GEOGRAPHIC REGIONS: WINCHESTER, VA; BERRYVILLE, VA; LEESBURG, VA; RICHMOND, VA; AND COLD SPRING, MN. GRAFTON IS THE SOLE OWNER OF A SUBSIDIARY CORPORATION, DOMINION CENTER FOR BEHAVIORAL HEALTH SERVICES, LTD., LOCATED IN LOUDOUN COUNTY, VIRGINIA THAT PROVIDES OUTPATIENT PSYCHOTHERAPY SERVICES. ADDITIONALLY, GRAFTON PARTNERS WITH THE CITY OF WINCHESTER TO PROVIDE SERVICES TO THE INFANT AND TODDLER CONNECTION OF THE SHENANDOAH VALLEY. THIS SERVICE TEACHES, COACHES, AND MENTORS FAMILIES OF CHILDREN UP TO AGE THREE WHO HAVE A DEVELOPMENTAL DELAY OR DIAGNOSED DISABLING CONDITION. DURING THIS FISCAL YEAR, APPROXIMATELY 705 INFANTS/TODDLERS RECEIVED EARLY INTERVENTION SERVICES AND SUPPORTS IN THE CITY OF WINCHESTER, VA AND THE COUNTIES OF FREDERICK, CLARKE, WARREN, PAGE, AND SHENANDOAH, VA. UKERU SYSTEMS, A DIVISION OF GRAFTON, PROVIDED CONSULTATIVE SERVICES THROUGHOUT THE UNITED STATES WHICH TEACHES THE GRAFTON METHOD, TRAUMA INFORMED CARE, AND THE ELIMINATION OF SECLUSION AND RESTRAINTS INCLUDING THE SALES OF PATENTED BLOCKING PADS. GRAFTON IS CONTRACTED WITH THE COUNTY OF LOUDOUN IN VIRGINIA TO OPERATE THEIR YOUTH SHELTER SERVICE, A SHORT-TERM CRISIS RESPONSE SHELTER PROGRAM FOR CHILDREN REFERRED BY THE DIVISION OF FAMILY SERVICES, JUVENILE COURT SERVICES, OR MENTAL HEALTH PROVIDERS. THE CONTRACT BEGAN IN AUGUST OF 2017. DURING FY22, GRAFTON SERVED 31 YOUTH AT THE SHELTER. IN SUPPORT OF ITS MISSION, GRAFTON EMPLOYED APPROXIMATELY 585 FULL TIME EQUIVALENT STAFF, OF WHICH APPROXIMATELY 86% WERE EMPLOYED IN THEIR CORE SERVICES (WHICH OPERATES 24-HOURS PER DAY, SEVEN DAYS PER WEEK).
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