Civic Intelligence

High Meadows School Inc.

990 • Fiscal year 2014 • EIN 58-1846247

Jun 01, 2013 to May 31, 2014 • Filed on Sep 19, 2014

Organization ProfileWWW.HIGHMEADOWS.ORG

View Organization Page

1055 Willeo Road30075-4131

(770) 993-2940

Siviq Scores

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

Liabilities / Assets

71st percentile

0.50x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

73rd percentile

0.70x

Higher debt load relative to revenue than 73% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

64th percentile

7.5%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$261,110

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

63rd percentile

7.0%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$11,033,923

Up $721,625 (+7.0%) from 2013

Net Assets

Up

$5,512,096

Up $593,607 (+12%) from 2013

Liabilities

Up

$5,521,827

Up $128,018 (+2.4%) from 2013

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin64th percentile

Revenue

$7,883,892

No earlier filing loaded for comparison.

Expenses

Up

$7,290,285

Up $374,629 (+5.4%) from 2013

Net Income

$593,607

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $9,113,957Liabilities 2011: $5,488,622Net Assets 2011: $3,625,3352011Assets 2012: $10,201,617Liabilities 2012: $5,635,166Net Assets 2012: $4,566,4512012Assets 2013: $10,312,298Liabilities 2013: $5,393,809Net Assets 2013: $4,918,4892013Assets 2014: $11,033,923Liabilities 2014: $5,521,827Net Assets 2014: $5,512,0962014Assets 2015: $11,813,256Liabilities 2015: $6,041,150Net Assets 2015: $5,772,1062015Assets 2016: $12,565,619Liabilities 2016: $6,347,058Net Assets 2016: $6,218,5612016Assets 2017: $12,927,999Liabilities 2017: $5,780,000Net Assets 2017: $7,147,9992017Assets 2018: $13,804,127Liabilities 2018: $6,475,165Net Assets 2018: $7,328,9622018Assets 2019: $13,956,423Liabilities 2019: $7,452,671Net Assets 2019: $6,503,7522019Assets 2020: $11,847,584Liabilities 2020: $4,252,108Net Assets 2020: $7,595,4762020Assets 2021: $14,423,246Liabilities 2021: $6,625,726Net Assets 2021: $7,797,5202021Assets 2022: $15,794,704Liabilities 2022: $7,347,017Net Assets 2022: $8,447,6872022Assets 2023: $15,960,580Liabilities 2023: $7,010,565Net Assets 2023: $8,950,0152023Assets 2024: $17,152,709Liabilities 2024: $6,600,054Net Assets 2024: $10,552,6552024Assets 2025: $17,823,410Liabilities 2025: $6,513,707Net Assets 2025: $11,309,7032025

Highlighted filing

2014

Assets$11,033,923
Liabilities$5,521,827
Net Assets$5,512,096
Open 2014 Filing

Operations Trend

Revenue Growth68th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,631,898Expenses 2011: $6,533,784Net Income 2011: $98,1142011Revenue 2012: $6,350,981Expenses 2012: $5,409,865Net Income 2012: $941,1162012Expenses 2013: $6,915,6562013Revenue 2014: $7,883,892Expenses 2014: $7,290,285Net Income 2014: $593,6072014Revenue 2015: $8,087,950Expenses 2015: $7,827,940Net Income 2015: $260,0102015Revenue 2016: $8,455,699Expenses 2016: $8,009,244Net Income 2016: $446,4552016Revenue 2017: $9,195,690Expenses 2017: $8,266,252Net Income 2017: $929,4382017Revenue 2018: $9,049,328Expenses 2018: $8,868,365Net Income 2018: $180,9632018Revenue 2019: $8,372,848Expenses 2019: $8,743,558Net Income 2019: -$370,7102019Revenue 2020: $9,257,436Expenses 2020: $8,163,068Net Income 2020: $1,094,3682020Revenue 2021: $7,046,106Expenses 2021: $6,897,915Net Income 2021: $148,1912021Revenue 2022: $8,144,978Expenses 2022: $7,476,610Net Income 2022: $668,3682022Revenue 2023: $9,303,519Expenses 2023: $8,798,754Net Income 2023: $504,7652023Revenue 2024: $11,114,195Expenses 2024: $9,543,780Net Income 2024: $1,570,4152024Revenue 2025: $10,942,155Expenses 2025: $10,204,344Net Income 2025: $737,8112025

Highlighted filing

2014

Revenue$7,883,892
Expenses$7,290,285
Net Income$593,607
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Sep 19, 2014
Return Version
2013v3.1
Gross Receipts
$7,929,208
Mission and Program Overview

Mission

The high meadows community celebrates and perpetuates each individual's quest for knowledge and skill, sense of wonder, and connection to the natural environment. We empower each to be a compassionate, responsible, and active global citizen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,966,179$5,808,138▼ $158,041
Cash and Non-Interest-Bearing Accounts$4,072,521$4,898,970▲ $826,449
Prepaid Expenses and Deferred Charges$163,793$202,894▲ $39,101
Pledges and Grants Receivable$26,175$54,956▲ $28,781
Accounts Receivable$19,211$7,878▼ $11,333
Total Assets$10,312,298$11,033,923▲ $721,625
Other Assets Total$64,419$61,087▼ $3,332
Liabilities
Deferred Revenue$3,083,275$3,338,423▲ $255,148
Mortgage Notes Payable Secured by Investment Property$1,800,000$1,600,000▼ $200,000
Accounts Payable and Accrued Expenses$510,534$583,404▲ $72,870
Total Liabilities$5,393,809$5,521,827▲ $128,018
Net Assets / Fund Balance
Unrestricted Net Assets$4,550,408$5,103,214▲ $552,806
Temporarily Rstr Net Assets$301,434$310,150▲ $8,716
Permanently Rstr Net Assets$66,647$98,732▲ $32,085
Total Net Assets Fund Balance$4,918,489$5,512,096▲ $593,607
Total Liabilities and Net Assets / Fund Balance$10,312,298$11,033,923▲ $721,625

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,758,833$2,247,596$6,006,429
Land$1,423,933-$1,423,933
Equipment$285,068$690,939$976,007
Other Land Buildings$340,304$354,000$694,304

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$38,500$29,615--$68,115
2012$28,500$10,000--$38,500
2011$19,000$9,500--$28,500
2010$14,000$5,000--$19,000
2009$5,000$9,000--$14,000
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay UnderwoodHead of SchoFT$215,534$45,576$261,110
Jay UnderwoodHead of School-$198,617$62,493$261,110
Nancy FauxDirector of FinaFT$97,507$10,725$108,232

Board Members and Trustees

NameTitle
Steve ShlanskyBoard Chair
David BoatrightBoard Vice C
Al ReingoldTrustee
Bill KolbrenerTrustee
Clive DavisTrustee
Damond LogsdonTrustee
Holli FahnestockTrustee
Jenni CrenshawTrustee
Jody HoldenTrustee
Jon RamseyTrustee
Linda BeggsTrustee
Liz BeitzellTrustee
Pam LopezTrustee
Selena WingateTrustee
Sherry WilkinsonTrustee
Steve RomeynTrustee
Tim HannonTrustee
Amy JewettSecretary
John WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$561,221
Program Service Revenue
$7,311,569
Investment Income
$4,832
Other Revenue
$6,270
All Other Contributions
$507,351
Change in Net Assets
$593,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,610,437
Revenue Not Reported on Financial Statements
$273,455
Revenue Not Reported on Form 990
$45,316
Other Revenue Adjustments
$273,455
Total Revenue per Audited Statements
$7,655,753
Total Revenue per Form 990
$7,883,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,219,640
Other Expenses$1,797,190
Total Fundraising Expense$287,245
Grants and Similar Amounts Paid$273,455
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,973,212$101,655$125,109$4,199,976
Depreciation Depletion$391,225$20,591-$411,816
Payroll Taxes$341,607$8,783$6,676$357,066
Current Officers, Directors, Trustees, and Key Employees$178,811$122,724$49,025$350,560
Occupancy$296,153$38,435$10,312$344,900
Grants to Domestic Individuals$273,455--$273,455
Other Employee Benefits$202,972$10,969$8,514$222,455
Advertising$92,787-$10,062$102,849
Pension Plan Contributions$81,738$4,417$3,428$89,583
Information Technology$57,209$21,615$9,092$87,916
Office Expenses$66,993$12,081$3,020$82,094
Insurance$56,501$8,290$1,890$66,681
Interest$52,535$2,838$6,948$62,321
Other Expenses$39,255$29,239$43,523$43,523
Fees for Services Other$9,084$33,987$144$43,215
Fees for Services Accounting-$21,930-$21,930
All Other Expenses$4,482$81$7,380$11,943
Fees for Services Legal-$1,400-$1,400
Total Functional Expenses$6,564,005$439,035$287,245$7,290,285

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,290,285
Total Expenses per Audited Statements$7,062,146
Expenses per Audited Statements$7,016,830
Expenses Not Reported on Financial Statements$273,455
Other Expense Adjustments$273,455
Expenses Not Reported on Form 990$45,316
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$38,464
Fundraising Gross Income$38,464
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$92,334$38,464$17,445$21,019
Total Events$92,334$38,464$38,464-
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
Bill KolbrenerBoard TrusteeConstructionNo$58,199
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 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 reviewed by the administration and the finance committee and presented to the full board of trustees for approval prior to submission to the irs.”

Form 990, Page 6, Part VI, Line 12C

“A conflict of interest statement is updated annually by each trustee, officer and key employee. Interim changes are disclosed on a self reporting basis.”

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

“Head of school compensation is determined by the executive committee of the board of trustees in connection with an annual review of the head of school. In deciding on the head of school's compensation, the executive committee considers salary data from several independent sources taking consideration the size and geographic location for the schools located in the atlanta metropolitan area. The board of trustees approves the head of school's compensation. The process for determining the compensation for the school's director of finance and operations includes a review and approval by the head of school using comparable data and is appropriately documented.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

EIN
58-1846247
Phone
7709932940

Signing Officer

Name
Nancy Faux
Title
Director of Finance/operations
Phone
7709932940
Signed
2014-09-19

Organization Details

Principal Officer
Nancy Faux
Formed
1988
Legal Domicile
Ga
Voting Board Members
19
Independent Board Members
19
Employees
253
Volunteers
214

Preparer

Preparer
Kathy J Redgate
Phone
4045314940
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The high meadows community celebrates and perpetuates each individual's quest for knowledge and skill, sense of wonder, and connection to the natural environment. We empower each to be a compassionate, responsible, and active global citizen.”

Form 990, Page 2, Part III, Line 4B

“Since 1973, the camp has provided outstanding traditional outdoor experiences enriching lives of children. The camp, which is accredited by the american camping association, provides three sessions with approximately 300 campers per session.”

Form 990, Part XI, Line 9

“Cost of goods sold 6,852 special events expense 38,464 scholarships/financial aid -273,455 cost of goods sold -6,852 special events expense -38,464 scholarships/financial aid 273,455”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The school's endowment fund consists of permanently restricted funds received to help establish a strong financial foundation for the school's future.”

Schedule D, Page 3, Part X

“The school is exempt from income taxes under section 501(c)(3) of the internal revenue code, as amended. Accordingly, no provisions for federal and state income taxes have been recorded in the accompanying financial statements. The school believes that it has appropriate support for any tax positions taken and as such, does not have any uncertain tax positions (based on a more-likely-than-not standard for substantiation) that are material to the financial statements. The schools income tax returns are subject to examination by the appropriate regulatory authorities for all open years, which include the last three years filed.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold 6,852 special events expense 38,464”

Schedule D, Page 4, Part XI, Line 4B

“Scholarships/financial aid 273,455”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 6,852 special events expense 38,464”

Schedule D, Page 4, Part XII, Line 4B

“Scholarships/financial aid 273,455”

Raw XML AppendixShowing 400 of 628 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.

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IRS990/MissionDesc0THE HIGH MEADOWS COMMUNITY CELEBRATES AND PERPETUATES EACH INDIVIDUAL'S QUEST FOR KNOWLEDGE AND SKILL, SENSE OF WONDER, AND CONNECTION TO THE NATURAL ENVIRONMENT. WE EMPOWER EACH TO BE A COMPASSIONATE, RESPONSIBLE, AND ACTIVE GLOBAL CITIZEN.
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IRS990/OtherExpensesGrp/Desc3FUNDRAISING & DEVELOPMENT
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IRS990ScheduleA/SchoolInd0X

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,033,923
Liabilities
$5,521,827
Net assets
$5,512,096
Revenue
$7,883,892
Expenses
$7,290,285
Net income
$593,607
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.8$6.51$11.3$10.9$10.2$0.74
2024Detailed filing. Detailed filing data is available for this year.$17.2$6.60$10.6$11.1$9.54$1.57
2023Detailed filing. Detailed filing data is available for this year.$16.0$7.01$8.95$9.30$8.80$0.50
2022Detailed filing. Detailed filing data is available for this year.$15.8$7.35$8.45$8.14$7.48$0.67
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$6.63$7.80$7.05$6.90$0.15
2020Detailed filing. Detailed filing data is available for this year.$11.8$4.25$7.60$9.26$8.16$1.09
2019Detailed filing. Detailed filing data is available for this year.$14.0$7.45$6.50$8.37$8.74$0.37
2018Detailed filing. Detailed filing data is available for this year.$13.8$6.48$7.33$9.05$8.87$0.18
2017Detailed filing. Detailed filing data is available for this year.$12.9$5.78$7.15$9.20$8.27$0.93
2016Detailed filing. Detailed filing data is available for this year.$12.6$6.35$6.22$8.46$8.01$0.45
2015Detailed filing. Detailed filing data is available for this year.$11.8$6.04$5.77$8.09$7.83$0.26
2014Detailed filing. Detailed filing data is available for this year.$11.0$5.52$5.51$7.88$7.29$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$5.39$4.92$6.92
2012Summary only. Only limited summary data is available for this year.$10.2$5.64$4.57$6.35$5.41$0.94
2011Summary only. Only limited summary data is available for this year.$9.11$5.49$3.63$6.63$6.53$0.10