Civic Intelligence

High Meadows School Inc.

990 • Fiscal year 2015 • EIN 58-1846247

Jun 01, 2014 to May 31, 2015 • Filed on Oct 13, 2015

Organization ProfileWWW.HIGHMEADOWS.ORG

View Organization Page

1055 Willeo RoadRoswell, GA 30075-4131

(770) 993-2940

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.51x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.75x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$259,855

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

70th percentile

7.1%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

2.6%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$11,813,256

Up $779,333 (+7.1%) from 2014

Net Assets

Up

$5,772,106

Up $260,010 (+4.7%) from 2014

Liabilities

Up

$6,041,150

Up $519,323 (+9.4%) from 2014

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin51st percentile

Revenue

Up

$8,087,950

Up $204,058 (+2.6%) from 2014

Expenses

Up

$7,827,940

Up $537,655 (+7.4%) from 2014

Net Income

Down

$260,010

Down $333,597 (-56%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2015

Assets$11,813,256
Liabilities$6,041,150
Net Assets$5,772,106
Open 2015 Filing

Operations Trend

Revenue Growth46th 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

2015

Revenue$8,087,950
Expenses$7,827,940
Net Income$260,010
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Oct 13, 2015
Return Version
2014v5.0
Gross Receipts
$8,102,161
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$5,808,138$5,748,497▼ $59,641
Cash and Non-Interest-Bearing Accounts$4,898,970$5,733,384▲ $834,414
Prepaid Expenses and Deferred Charges$202,894$183,800▼ $19,094
Pledges and Grants Receivable$54,956$54,805▼ $151
Accounts Receivable$7,878$21,484▲ $13,606
Savings and Temporary Cash Investments-$15,000-
Total Assets$11,033,923$11,813,256▲ $779,333
Other Assets Total$61,087$56,286▼ $4,801
Liabilities
Deferred Revenue$3,338,423$4,057,568▲ $719,145
Mortgage Notes Payable Secured by Investment Property$1,600,000$1,400,000▼ $200,000
Accounts Payable and Accrued Expenses$583,404$568,582▼ $14,822
Other Liabilities-$15,000-
Total Liabilities$5,521,827$6,041,150▲ $519,323
Net Assets / Fund Balance
Unrestricted Net Assets$5,103,214$5,486,105▲ $382,891
Temporarily Rstr Net Assets$310,150$180,421▼ $129,729
Permanently Rstr Net Assets$98,732$105,580▲ $6,848
Total Net Assets Fund Balance$5,512,096$5,772,106▲ $260,010
Total Liabilities and Net Assets / Fund Balance$11,033,923$11,813,256▲ $779,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,668,473$2,478,095$6,146,568
Land$1,423,933-$1,423,933
Equipment$270,480$783,308$1,053,788
Other Land Buildings$385,611$400,454$786,065

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$68,115$5,846--$73,961
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
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay UnderwoodHead of SchoFT$231,100$28,755$259,855
Jay UnderwoodHead of School-$227,500$32,355$259,855
Nancy FauxDirector of FinaFT$106,771$10,714$117,485

Board Members and Trustees

NameTitle
Steve ShlanskyBoard Chair
David BoatrightBoard Vice C
Al ReingoldTrustee
Clive DavisTrustee
Damond LogsdonTrustee
Holli FahnestockTrustee
Jody HoldenTrustee
Jon RamseyTrustee
Liz BeitzellTrustee
Selena WingateTrustee
Steve RomeynTrustee
Tom JunodTrustee
Tracy McconaghieTrustee
Amy JewettSecretary
Jenni CrenshawSecretary
John WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$465,458
Program Service Revenue
$7,614,877
Investment Income
$5,645
Other Revenue
$1,970
All Other Contributions
$465,458
Change in Net Assets
$260,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,102,161
Revenue Not Reported on Financial Statements
$-14,211
Revenue Not Reported on Form 990
$-333,500
Other Revenue Adjustments
$-14,211
Total Revenue per Audited Statements
$7,768,661
Total Revenue per Form 990
$8,087,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,498,377
Other Expenses$1,996,063
Grants and Similar Amounts Paid$333,500
Total Fundraising Expense$276,787
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,118,801$90,722$145,512$4,355,035
Depreciation Depletion$411,372$21,651-$433,023
Current Officers, Directors, Trustees, and Key Employees$200,301$170,143$31,786$402,230
Occupancy$336,033$31,441$10,074$377,548
Payroll Taxes$337,621$8,983$6,148$352,752
Grants to Domestic Individuals$333,500--$333,500
Other Employee Benefits$243,709$14,719$10,003$268,431
Fees for Services Other$8,914$112,545$169$121,628
Pension Plan Contributions$100,364$12,654$6,911$119,929
Advertising$95,766-$9,120$104,886
Office Expenses$75,341$13,922$3,481$92,744
Information Technology$60,888$18,875$9,330$89,093
Insurance$61,312$9,243$2,042$72,597
Interest$51,505$2,294$3,616$57,415
All Other Expenses$14,634$170$10,665$25,469
Other Expenses$62,170$42,976$22,874$22,874
Fees for Services Accounting-$21,650-$21,650
Fees for Services Legal-$7,782-$7,782
Total Functional Expenses$6,971,383$579,770$276,787$7,827,940

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,827,940
Total Expenses per Audited Statements$7,508,651
Expenses per Audited Statements$7,494,440
Expenses Not Reported on Financial Statements$333,500
Other Expense Adjustments$333,500
Expenses Not Reported on Form 990$14,211
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
Deferred Compensation$15,000
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

Filer Name
High Meadows School Inc
EIN
58-1846247
Phone
7709932940
Address
1055 WILLEO ROAD, ROSWELL, GA 30075-4131

Signing Officer

Name
Nancy Faux
Title
Director of Finance/operations
Phone
7709932940
Signed
2015-10-13

Organization Details

Principal Officer
Jay Underwood
Formed
1988
Legal Domicile
Ga
Voting Board Members
16
Independent Board Members
16
Employees
264
Volunteers
262

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Aileen B Bolger
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

“Activities such as archery, animal encounters, woodworking, canoeing, crafts, swimming, drama, nature, and sports. Since 1973, we have provided outstanding traditional outdoor experiences enriching lives in a caring, nurturing, child-centered setting. The camp, aca (american camping association) accredited, provides three sessions with approximately 300 campers per session.”

Form 990, Part XI, Line 9

“Special events expense -333,500 cost of goods sold 14,211 cost of goods sold -14,211 scholarships/financial aid 333,500”

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's 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

“Special events expense -333,500”

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

“Cost of goods sold -14,211”

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

“Cost of goods sold 14,211”

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

“Scholarships/financial aid 333,500”

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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,813,256
Liabilities
$6,041,150
Net assets
$5,772,106
Revenue
$8,087,950
Expenses
$7,827,940
Net income
$260,010
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