Civic Intelligence

Saint John'S School

990 • Fiscal year 2016 • EIN 66-0199364

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

1454 Ashford AvenueSan Juan, PR 00907-1560

(787) 728-5343

Siviq Scores

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

Liabilities / Assets

78th percentile

0.61x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

1.40x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

68th percentile

8.3%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

43rd percentile

0.4%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.2%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$24,954,234

Up $91,082 (+0.4%) from 2015

Net Assets

Up

$9,715,915

Up $899,728 (+10%) from 2015

Liabilities

Down

$15,238,319

Down $808,646 (-5.0%) from 2015

Revenue

Up

$10,904,141

Up $335,249 (+3.2%) from 2015

Expenses

Down

$10,004,413

Down $114,314 (-1.1%) from 2015

Net Income

Up

$899,728

Up $449,563 (+100%) from 2015

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $25,536,317Liabilities 2011: $19,470,538Net Assets 2011: $6,065,7792011Assets 2012: $26,195,163Liabilities 2012: $19,392,183Net Assets 2012: $6,802,9802012Assets 2013: $25,054,551Liabilities 2013: $17,179,607Net Assets 2013: $7,874,9442013Assets 2014: $24,562,510Liabilities 2014: $16,196,488Net Assets 2014: $8,366,0222014Assets 2015: $24,863,152Liabilities 2015: $16,046,965Net Assets 2015: $8,816,1872015Assets 2016: $24,954,234Liabilities 2016: $15,238,319Net Assets 2016: $9,715,9152016Assets 2017: $26,876,800Liabilities 2017: $15,113,780Net Assets 2017: $11,763,0202017Assets 2018: $27,215,357Liabilities 2018: $14,345,646Net Assets 2018: $12,869,7112018Assets 2019: $26,611,266Liabilities 2019: $12,386,304Net Assets 2019: $14,224,9622019Assets 2020: $27,844,937Liabilities 2020: $12,799,284Net Assets 2020: $15,045,6532020Assets 2021: $27,658,039Liabilities 2021: $10,698,834Net Assets 2021: $16,959,2052021Assets 2022: $28,499,255Liabilities 2022: $10,076,550Net Assets 2022: $18,422,7052022Assets 2023: $28,710,882Liabilities 2023: $8,976,817Net Assets 2023: $19,734,0652023Assets 2024: $31,952,643Liabilities 2024: $10,267,689Net Assets 2024: $21,684,9542024

Highlighted filing

2016

Assets$24,954,234
Liabilities$15,238,319
Net Assets$9,715,915

Operations Trend

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

$20M$15M$10M$5.0M$0Revenue 2011: $9,857,128Expenses 2011: $9,559,561Net Income 2011: $297,5672011Revenue 2012: $9,894,286Expenses 2012: $9,157,085Net Income 2012: $737,2012012Revenue 2013: $10,727,642Expenses 2013: $9,655,678Net Income 2013: $1,071,9642013Revenue 2014: $10,746,891Expenses 2014: $10,255,813Net Income 2014: $491,0782014Revenue 2015: $10,568,892Expenses 2015: $10,118,727Net Income 2015: $450,1652015Revenue 2016: $10,904,141Expenses 2016: $10,004,413Net Income 2016: $899,7282016Revenue 2017: $12,428,523Expenses 2017: $10,381,418Net Income 2017: $2,047,1052017Revenue 2018: $12,309,858Expenses 2018: $11,391,671Net Income 2018: $918,1872018Revenue 2019: $12,626,379Expenses 2019: $11,508,422Net Income 2019: $1,117,9572019Revenue 2020: $13,046,203Expenses 2020: $12,492,936Net Income 2020: $553,2672020Revenue 2021: $13,804,674Expenses 2021: $12,851,839Net Income 2021: $952,8352021Revenue 2022: $16,049,507Expenses 2022: $13,815,153Net Income 2022: $2,234,3542022Revenue 2023: $15,352,034Expenses 2023: $14,852,720Net Income 2023: $499,3142023Revenue 2024: $15,669,932Expenses 2024: $15,164,481Net Income 2024: $505,4512024

Highlighted filing

2016

Revenue$10,904,141
Expenses$10,004,413
Net Income$899,728
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$11,144,062
Mission and Program Overview

Mission

Saint johns schools dynamic learning environment fosters the discovery of individual talents and develops students with integrity and compassion who will shape a changing world.

Saint john's school is a college preparatory, nonsectarian, co-educational day school, located in a residential area of condado, san juan. It has an enrollment of approximately 784 students from pre-pre-kinder to twelfth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,480,573$17,084,536▼ $396,037
Cash and Non-Interest-Bearing Accounts$4,534,004$5,077,512▲ $543,508
Investments in Publicly Traded Securities$2,055,464$2,021,946▼ $33,518
Accounts Receivable$208,844$217,169▲ $8,325
Prepaid Expenses and Deferred Charges$150,360$156,436▲ $6,076
Total Assets$24,863,152$24,954,234▲ $91,082
Other Assets Total$433,907$396,635▼ $37,272
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,061,217$9,873,772▼ $1,187,445
Deferred Revenue$3,743,355$3,933,522▲ $190,167
Accounts Payable and Accrued Expenses$1,242,393$1,431,025▲ $188,632
Total Liabilities$16,046,965$15,238,319▼ $808,646
Net Assets / Fund Balance
Unrestricted Net Assets$8,816,187$9,715,915▲ $899,728
Total Net Assets Fund Balance$8,816,187$9,715,915▲ $899,728
Total Liabilities and Net Assets / Fund Balance$24,863,152$24,954,234▲ $91,082

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,101,546$5,752,726$16,854,272
Land$5,271,267-$5,271,267
Equipment$702,240$433,712$1,135,952
Other Land Buildings$9,483$137,021$146,504

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$2,093,979-▼ $44,459-$2,049,520
2014$2,123,739-▼ $29,760-$2,093,979
2013$1,838,137-▲ $285,288-$2,123,739
2012$1,653,053-▲ $185,084-$1,838,137
2011$1,761,258-▼ $108,205-$1,653,053
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lorraine LagoHead of Scho$130,000$130,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Transporte Sonnell INCTransportationPO BOX 1063, PO BOX 1063, Corozal, PR 00783$118,720
Soto's Electric & ConstructionConstruction-$110,460
Revenue and Support

Revenue Composition

Contributions and Grants
$309,196
Program Service Revenue
$10,527,058
Investment Income
$-3,537
Other Revenue
$71,424
All Other Contributions
$205,057
Change in Net Assets
$899,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,904,141
Revenue Not Reported on Form 990
$239,921
Total Revenue per Audited Statements
$11,144,062
Total Revenue per Form 990
$10,904,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,236,673
Other Expenses$3,767,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,567,919$1,694,123-$5,262,042
All Other Expenses$345,743$428,809-$774,552
Depreciation Depletion$724,544$18,967-$743,511
Interest-$540,153-$540,153
Payroll Taxes-$532,251-$532,251
Other Employee Benefits-$302,502-$302,502
Insurance-$148,006-$148,006
Pension Plan Contributions-$139,878-$139,878
Information Technology-$122,384-$122,384
Fees for Services Management$13,530$108,755-$122,285
Other Expenses$121,951$66,867-$121,951
Fees for Services Accounting-$48,000-$48,000
Advertising-$47,431-$47,431
Fees for Services Legal-$11,595-$11,595
Total Functional Expenses$4,851,409$5,153,004$0$10,004,413

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,244,334
Expenses per Audited Statements$10,004,413
Total Expenses per Form 990$10,004,413
Expenses Not Reported on Form 990$239,921
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,594
Fundraising Direct Expenses$51,729
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other$104,139-$31,380-
Movie Premier$38,553$38,553$2,649$35,904
Total Events$174,733$70,594$51,729$18,865
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
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

As a private non-profit corporation, whose principal object and purpose is to run and operate a private educational institution, the corporation shall be run by the parents through a board of trustees. The membership of the corporation shall consist of four classes which shall be known as parent members, alumni members, general members and honorary members. Every parent or legal guardian of a bona fide regular student enrolled in the school, who is in good standing and current in the payment of tuition and fees, shall be a member of the corporation. Every trustee of the corporation elected to the board of trustees who is not a parent member shall also be during his term, a member of the corporation with full rights. The member's principal function shall be the election of the parent trustees.

Form 990, Page 6, Part VI, Line 7A

As a private non-profit corporation, whose principal object and purpose is to run and operate private educational institution, the corporation shall be run by the parents through a board trustees. The membership of the corporation shall consist if fiur classes which shall be known as parent, members, alumni members, general members and honorary members. Every parent or legal guardian of a bona fide regular student enrolled in the school, who is in good standing and current in the payment of tuition and fees, shall be a member of the corporation. Every trustee of the corporation elected to the board od trustees who is not a parent member shall also be, during his term, a member of the corporation with full rights. The member's principal function shall be the election of the parent trustees.

Form 990, Page 6, Part VI, Line 11B

The form 990 was reviewed by the finance director of the entity. The financial statements were reviewed by the finance comittee. The numbers presented on the return are based on the presentation of information on the audited financial statements.

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

Saint john's school has adopted a conflict of interest policy to protect the school's interests when it is contemplating entering into a transaction or arrangement that has the potential to benefit the private interests of, or result in potential excess benefits to, a covered person and, also to safeguard trustees from a potential situation where the ability to exercise their loyalty to the organization is compromised. The policy is intended to supplement any applicable state and federal laws governing conflicts of interest for non-profit charitable organization or any other conflict of interest policies presently in effect for members of committees and sub- committees of the school's board of trustees. The conflict of interest policy compliance statement should be completed on an annual basis.

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

The executive committee signs the contract with the headmaster and the board policy manual establishes the personal policy guidelines to be followed in the school.

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

The executive committee signs the contract with the headmaster and the board policy manual establishes the personal policy guidelines to be followed in the school.

Form 990, Page 6, Part VI, Line 19

Ms. Carla duran was the person in charge of the books of the organization as of the year end of the entity (june 30,2016). No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
SAINT JOHN'S SCHOOL
EIN
66-0199364
Phone
7877285343
Address
1454 ASHFORD AVENUE, SAN JUAN, PR 00907-1560

Signing Officer

Name
Lorraine Lago
Title
Head of School
Phone
7877285343
Signed
2017-02-15

Organization Details

Principal Officer
Rachel Brill
Formed
1915
Legal Domicile
Pr
Voting Board Members
17
Independent Board Members
17
Employees
150
Volunteers
1

Preparer

Firm
Fpv & Galindez Cpas Psc
Address
PO BOX 364152, SAN JUAN, PR 00936-4152
Preparer
Kenneth Rivera
Phone
7877254545
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Saint john's school is a college preparatory, nonsectarian, co-educational day school, located in a residential area of condado, san juan. It has an enrollment of approximately 784 students from pre-pre-kinder to twelfth grade.

Form 990, Part XI, Line 9

Fundraising activities 51,729 cost of goods sold 128,348 realized and unrealized gains 59,844 fund raiding activities -51,729 cost of goods sold -128,348 realized and unrealized gains -59,844

Financial Statement Notes

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

Fundraising activities 51,729 cost of goods sold 128,348 realized and unrealized gains 59,844

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

Fund raiding activities 51,729 cost of goods sold 128,348 realized and unrealized gains 59,844

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IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE-CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
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IRS990/MissionDesc0SAINT JOHN'S SCHOOL IS A COLLEGE PREPARATORY, NONSECTARIAN, CO-EDUCATIONAL DAY SCHOOL, LOCATED IN A RESIDENTIAL AREA OF CONDADO, SAN JUAN. IT HAS AN ENROLLMENT OF APPROXIMATELY 784 STUDENTS FROM PRE-PRE-KINDER TO TWELFTH GRADE.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1426795
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt266867
IRS990/OtherExpensesGrp/ProgramServicesAmt077722
IRS990/OtherExpensesGrp/ProgramServicesAmt1121951
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IRS990/OtherExpensesGrp/TotalAmt1426795
IRS990/OtherExpensesGrp/TotalAmt2144589
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IRS990/ProgramServiceRevenueGrp/Desc2TECHNOLOGY PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER EDUCATIONAL REVENUES
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt05752726
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016854272
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02093979
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02049520
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-44459
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02093979
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02123739
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0285288
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01653053
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01838137
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0185084
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01761258
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01653053
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-108205
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0433712
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01135952
IRS990ScheduleD/ExpensesNotReportedAmt0239921
IRS990ScheduleD/ExpensesSubtotalAmt010004413
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05271267
IRS990ScheduleD/OtherExpensesIncludedAmt0239921
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137021
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0146504
IRS990ScheduleD/OtherRevenueAmt0239921
IRS990ScheduleD/RevenueNotReportedAmt0239921
IRS990ScheduleD/RevenueSubtotalAmt010904141
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING ACTIVITIES 51,729 COST OF GOODS SOLD 128,348 REALIZED AND UNREALIZED GAINS 59,844
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUND RAIDING ACTIVITIES 51,729 COST OF GOODS SOLD 128,348 REALIZED AND UNREALIZED GAINS 59,844
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt010004413
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011144062
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$32.0$10.3$21.7$15.7$15.2$0.51
2023Detailed filing. Detailed filing data is available for this year.$28.7$8.98$19.7$15.4$14.9$0.50
2022Detailed filing. Detailed filing data is available for this year.$28.5$10.1$18.4$16.0$13.8$2.23
2021Detailed filing. Detailed filing data is available for this year.$27.7$10.7$17.0$13.8$12.9$0.95
2020Detailed filing. Detailed filing data is available for this year.$27.8$12.8$15.0$13.0$12.5$0.55
2019Detailed filing. Detailed filing data is available for this year.$26.6$12.4$14.2$12.6$11.5$1.12
2018Detailed filing. Detailed filing data is available for this year.$27.2$14.3$12.9$12.3$11.4$0.92
2017Detailed filing. Detailed filing data is available for this year.$26.9$15.1$11.8$12.4$10.4$2.05
2016Detailed filing. Detailed filing data is available for this year.$25.0$15.2$9.72$10.9$10.0$0.90
2015Summary only. Only limited summary data is available for this year.$24.9$16.0$8.82$10.6$10.1$0.45
2014Summary only. Only limited summary data is available for this year.$24.6$16.2$8.37$10.7$10.3$0.49
2013Summary only. Only limited summary data is available for this year.$25.1$17.2$7.87$10.7$9.66$1.07
2012Summary only. Only limited summary data is available for this year.$26.2$19.4$6.80$9.89$9.16$0.74
2011Summary only. Only limited summary data is available for this year.$25.5$19.5$6.07$9.86$9.56$0.30