Civic Intelligence

The Evergreen School

990 • Fiscal year 2016 • EIN 91-0756462

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 09, 2016

Organization ProfileWWW.EVERGREENSCHOOL.ORG

View Organization Page

15201 Meridian Ave NShoreline, WA 98133

(206) 957-1522

Siviq Scores

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

Liabilities / Assets

45th percentile

0.22x

Higher debt load relative to assets than 45% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.55x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

83rd percentile

21%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$299,659

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

64th percentile

5.9%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-0.1%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$39,681,840

Up $2,194,470 (+5.9%) from 2015

Net Assets

Up

$30,984,212

Up $3,028,027 (+11%) from 2015

Liabilities

Down

$8,697,628

Down $833,557 (-8.7%) from 2015

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin83rd percentile

Revenue

Down

$15,861,641

Down $20,809 (-0.1%) from 2015

Expenses

Up

$12,538,540

Up $1,490,949 (+13%) from 2015

Net Income

Down

$3,323,101

Down $1,511,758 (-31%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$150M$100M$50M$0Assets 2011: $24,287,573Liabilities 2011: $10,381,407Net Assets 2011: $13,906,1662011Assets 2012: $23,528,883Liabilities 2012: $9,385,668Net Assets 2012: $14,143,2152012Assets 2013: $25,304,321Liabilities 2013: $8,887,473Net Assets 2013: $16,416,8482013Assets 2014: $35,049,072Liabilities 2014: $9,346,562Net Assets 2014: $25,702,5102014Assets 2015: $37,487,370Liabilities 2015: $9,531,185Net Assets 2015: $27,956,1852015Assets 2016: $39,681,840Liabilities 2016: $8,697,628Net Assets 2016: $30,984,2122016Assets 2017: $47,162,925Liabilities 2017: $8,581,715Net Assets 2017: $38,581,2102017Assets 2018: $48,282,597Liabilities 2018: $8,148,801Net Assets 2018: $40,133,7962018Assets 2019: $48,742,181Liabilities 2019: $7,835,308Net Assets 2019: $40,906,8732019Assets 2020: $48,041,273Liabilities 2020: $6,944,964Net Assets 2020: $41,096,3092020Assets 2021: $55,857,454Liabilities 2021: $7,630,494Net Assets 2021: $48,226,9602021Assets 2022: $54,109,732Liabilities 2022: $7,610,099Net Assets 2022: $46,499,6332022Assets 2023: $55,884,843Liabilities 2023: $6,339,717Net Assets 2023: $49,545,1262023Assets 2024: $60,249,824Liabilities 2024: $5,883,700Net Assets 2024: $54,366,1242024Assets 2025: $106,942,603Liabilities 2025: $40,262,199Net Assets 2025: $66,680,4042025

Highlighted filing

2016

Assets$39,681,840
Liabilities$8,697,628
Net Assets$30,984,212
Open 2016 Filing

Operations Trend

Revenue Growth40th percentile

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

$40M$30M$20M$10M$0Expenses 2011: $8,937,8482011Expenses 2012: $9,680,1102012Expenses 2013: $10,107,2382013Revenue 2014: $18,258,854Expenses 2014: $10,517,542Net Income 2014: $7,741,3122014Revenue 2015: $15,882,450Expenses 2015: $11,047,591Net Income 2015: $4,834,8592015Revenue 2016: $15,861,641Expenses 2016: $12,538,540Net Income 2016: $3,323,1012016Revenue 2017: $19,845,823Expenses 2017: $13,302,268Net Income 2017: $6,543,5552017Revenue 2018: $15,033,529Expenses 2018: $13,760,309Net Income 2018: $1,273,2202018Revenue 2019: $15,795,054Expenses 2019: $14,627,192Net Income 2019: $1,167,8622019Revenue 2020: $16,734,805Expenses 2020: $15,059,156Net Income 2020: $1,675,6492020Revenue 2021: $20,702,712Expenses 2021: $15,491,040Net Income 2021: $5,211,6722021Revenue 2022: $18,688,724Expenses 2022: $16,694,125Net Income 2022: $1,994,5992022Revenue 2023: $19,673,241Expenses 2023: $18,642,409Net Income 2023: $1,030,8322023Revenue 2024: $23,110,096Expenses 2024: $20,112,868Net Income 2024: $2,997,2282024Revenue 2025: $32,661,087Expenses 2025: $22,549,973Net Income 2025: $10,111,1142025

Highlighted filing

2016

Revenue$15,861,641
Expenses$12,538,540
Net Income$3,323,101
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 9, 2016
Return Version
2015v2.1
Gross Receipts
$15,947,483
Mission and Program Overview

Mission

We inspire highly capable, creative learners to lead with curiosity, compassion, and courage in a diverse and dynamic world.

Evergreen inspires & empowers highly capable, creative learners from preschool to 8th grade to lead with curiosity, compassion & courage in an ever changing global community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,829,663$22,681,551▲ $2,851,888
Investments in Publicly Traded Securities$8,136,051$9,494,088▲ $1,358,037
Cash and Non-Interest-Bearing Accounts$0$3,378,736▲ $3,378,736
Pledges and Grants Receivable$3,885,819$2,763,345▼ $1,122,474
Investments Other Securities$333,551$715,208▲ $381,657
Savings and Temporary Cash Investments$5,075,337$356,575▼ $4,718,762
Prepaid Expenses and Deferred Charges$104,113$182,184▲ $78,071
Intangible Assets$100,633$92,247▼ $8,386
Accounts Receivable$22,203$17,906▼ $4,297
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$37,487,370$39,681,840▲ $2,194,470
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$6,330,000$5,955,000▼ $375,000
Deferred Revenue$1,769,939$1,890,401▲ $120,462
Accounts Payable and Accrued Expenses$756,889$852,227▲ $95,338
Other Liabilities$674,357$0▼ $674,357
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$9,531,185$8,697,628▼ $833,557
Net Assets / Fund Balance
Unrestricted Net Assets$21,492,807$23,276,026▲ $1,783,219
Permanently Rstr Net Assets$5,440,828$6,899,182▲ $1,458,354
Temporarily Rstr Net Assets$1,022,550$809,004▼ $213,546
Total Net Assets Fund Balance$27,956,185$30,984,212▲ $3,028,027
Total Liabilities and Net Assets / Fund Balance$37,487,370$39,681,840▲ $2,194,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,804,974$4,769,908$25,574,882
Land$1,327,331-$1,327,331
Equipment$471,696$817,421$1,289,117
Leasehold Improvements$77,066-$77,066
Other Land Buildings$484-$484

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$4,986,632$2,675,636▼ $40,946-$7,621,322
2014$3,266,788$1,737,013▼ $17,169-$4,986,632
2013$2,506,633$319,476▲ $440,679-$3,266,788
2012$1,876,447$389,840▲ $240,346-$2,506,633
2011$1,647,145$273,237▼ $43,935-$1,876,447
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Veronica Codrington-cazeauHead of SchoolFT$243,335$56,324$299,659
Debbie Lee-rizziCFOFT$140,265$28,523$168,788
William Halsey BellUpper Division HeadFT$120,513$43,997$164,510
Tiffany CareyDirector of AdvancementFT$133,974$27,094$161,068
Brenda CramPrimary Division HeadFT$123,368$26,261$149,629

Board Members and Trustees

NameTitle
George WebbChair
Danielle RuthfieldVice Chair
Andrew MunTrustee
Brenda NgTrustee
Catherine SchembreTrustee
Chris LiTrustee
David WeiseTrustee
Gurdeep PallTrustee
Gwen MccawTrustee
Heather SmithTrustee
Jamie Strausz-clarkTrustee
Lucinda StewartTrustee
MIKE McGILLTrustee
Meridith LohrTrustee
Nancy HertzogTrustee
Robert La FramboiseTrustee
Sarah StanleyTrustee
Shehzad MevawallaTrustee
Geri Ann BaptistaSecretary
David StephensonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kirtley-cole Associates LLC-1010 SE EVERETT MALL WAY SUITE 102, Everett, WA 98208$3,698,416
Puget Sound Building Maintenance-20611 Bothell Everett Hwy 238, Bothell, WA 98012$150,222
Bassetti Architects-71 COLUMBIA ST SUITE 500, Seattle, WA 98104$112,053
Revenue and Support

Revenue Composition

Contributions and Grants
$3,947,894
Program Service Revenue
$11,695,722
Investment Income
$258,392
Other Revenue
$-40,367
All Other Contributions
$3,639,767
Change in Net Assets
$3,323,101

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded15$1,052,774Fair Market Value
Other Non Cash Contri Table315$119,763Fair Market Value
Total Noncash Contributions330$1,172,537-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,647,606
Revenue Not Reported on Financial Statements
$1,214,035
Revenue Not Reported on Form 990
$-295,074
Other Revenue Adjustments
$1,214,035
Total Revenue per Audited Statements
$14,352,532
Total Revenue per Form 990
$15,861,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,045,053
Other Expenses$3,283,747
Grants and Similar Amounts Paid$1,209,740
Total Fundraising Expense$528,478
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,988,488$1,169,956$159,540$5,317,984
Grants to Domestic Individuals$1,209,740--$1,209,740
Current Officers, Directors, Trustees, and Key Employees$495,232$490,836$196,826$1,182,894
Depreciation Depletion$697,807$53,094$7,585$758,486
Other Employee Benefits$550,804$152,196$21,742$724,742
Payroll Taxes$378,437$124,418$15,552$518,407
Occupancy$461,635$35,124$5,018$501,777
Pension Plan Contributions$219,265$71,104$10,657$301,026
Fees for Services Other$156,628$96,588$7,831$261,047
Other Expenses$223,896$17,035$2,434$243,365
Office Expenses$29,425$76,504$41,195$147,124
Insurance$103,160$7,849$1,121$112,130
Interest$92,666$7,051$1,007$100,724
Conferences and Meetings$53,748$24,431$3,257$81,436
Information Technology$70,753$5,383$769$76,905
Advertising$6,719$14,048$40,312$61,079
Fees for Services Accounting-$35,060-$35,060
Travel$8,714$663$95$9,472
Fees for Services Legal-$3,907-$3,907
Total Functional Expenses$9,574,075$2,435,987$528,478$12,538,540

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,538,540
Expenses per Audited Statements$11,324,505
Total Expenses per Audited Statements$11,324,505
Expenses Not Reported on Financial Statements$1,214,035
Other Expense Adjustments$1,214,035
International Activity

International Summary

Spending
$324,000

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments---$324,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$85,842
Fundraising Gross Income$44,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$352,127$44,000$29,985$14,015
Total Events$352,127$44,000$85,842$-41,842
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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, Part VI, Section B, Line 11

“The form 990 draft is reviewed by the evergreen school controller, the cfo/coo and the finance commitiee chair. Following this review process, the finance commitiee chair signs the final form 990. The final form 990 is distributed to the evergreen school board of directors before filing with the irs.”

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

“The board members, officers and key employees complete a conflict of interest survey once a year. The cfo reviews the surveys to determine if there are any possible conflicts. Any conflicts found would be disclosed to the head of school and chairperson of the board who would evaluate it. In the event of a conflict of interest, a trustee has a duty to (i) disclose the conflict to other members of the board or committee, (ii) refrain from engaging in the discussion or action under consideration, and (iii) recuse himself or herself from any vote on the action before the board or committee.”

Form 990, Part VI, Section B, Line 15

“The board reviews the head of school's compensation, and the head of school reviews coo/cfo compensation annually using northwest association of independent schools, national association of independent schools, and local, regional and national salary surveys as compensation guidelines. The head of school's compensation was last reviewed in may 2016, and the coo/cfo compensation was last reviewed in april 2016.”

Form 990, Part VI, Section C, Line 19

“The school makes their governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Evergreen School
EIN
91-0756462
In Care Of
% DEBRA LEE-RIZZI
Phone
2069571522
Address
15201 MERIDIAN AVE N, SHORELINE, WA 98133

Signing Officer

Name
David Stephenson
Title
Treasurer
Phone
2069571526
Signed
2016-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
V Codrington-cazeau
Formed
1963
Legal Domicile
Wa
Voting Board Members
20
Independent Board Members
20
Employees
197
Volunteers
500

Preparer

Firm
Bader Martin Ps
Address
1000 2ND AVE 34TH FLOOR, SEATTLE, WA 98104-1022
Preparer
Lori L Scott
Phone
2066211900
Supplemental Narrative

Additional Explanations

Form 990, Part 1, Line 6

“Volunteers are active participants at evergreen school. They contribute their time and talents to our community, from helping in the classroom to chaperoning field trips, they contribute to the students' education in every aspect and are an essential resource. 23 volunteers serve as board members.”

Financial Statement Notes

Description of Intended Use of Endowment Funds

“PART V, LINE 4 THE EARNINGS FROM THE ENDOWMENT FUNDS SUPPORT UNDESIGNATED endowment, PROFESSIONAL DEVELOPMENT, STEWARDSHIP ON CAMPUS ASSETS, OUTREACH/ENRICHMENT, AND FINANCIAL AID PROGRAMS. PART X, LINE 2 THE SCHOOL EVALUATES ITS UNCERTAIN TAX POSITIONS AND A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT A LIABILITY HAS BEEN INCURRED BY THE SCHOOL AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT CAN BE REASONABLY ESTIMATED. PART XI, LINE 4B FINANCIAL AID - $1,209,740 Endowment Expense - $4,295 PART XII, LINE 4B FINANCIAL AID - $1,209,740 Endowment Expense - $4,295”

Raw XML AppendixShowing 400 of 876 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/Desc0EVERGREEN SCHOOL STRIVES TO DEVELOP IN ITS CHILDREN A COMPASSIONATE ATTITUDE TOWARD THE ENVIRONMENT AND A CURIOSITY WITH WHICH THEY GO WANDERING THROUGH LIFE, A PREREQUISITE FOR HIGHER LEVEL THOUGHT. THE SCHOOL CHALLENGES MULTIPLE PERSPECTIVES AND ULTIMATELY STRETCHES ITS STUDENTS MINDS THOUGH THE EIGHTH GRADE. APPROXIMATELY 466 STUDENTS FROM PRE-SCHOOL THROUGH THE EIGHTH GRADE WERE ENROLLED DURING THE 2015-2016 SCHOOL YEAR.
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,681,840
Liabilities
$8,697,628
Net assets
$30,984,212
Revenue
$15,861,641
Expenses
$12,538,540
Net income
$3,323,101
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$107$40.3$66.7$32.7$22.5$10.1
2024Summary only. Only limited summary data is available for this year.$60.2$5.88$54.4$23.1$20.1$3.00
2023Summary only. Only limited summary data is available for this year.$55.9$6.34$49.5$19.7$18.6$1.03
2022Summary only. Only limited summary data is available for this year.$54.1$7.61$46.5$18.7$16.7$1.99
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.9$7.63$48.2$20.7$15.5$5.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.0$6.94$41.1$16.7$15.1$1.68
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.7$7.84$40.9$15.8$14.6$1.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.3$8.15$40.1$15.0$13.8$1.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.2$8.58$38.6$19.8$13.3$6.54
2016Detailed filing. Detailed filing data is available for this year.$39.7$8.70$31.0$15.9$12.5$3.32
2015Detailed filing. Detailed filing data is available for this year.$37.5$9.53$28.0$15.9$11.0$4.83
2014Detailed filing. Detailed filing data is available for this year.$35.0$9.35$25.7$18.3$10.5$7.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.3$8.89$16.4$10.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$9.39$14.1$9.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$10.4$13.9$8.94
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $25M-$50M nonprofits