Civic Intelligence

The York School

990 • Fiscal year 2014 • EIN 94-1461062

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

9501 York Road93940

(831) 372-7338

Siviq Scores

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

Liabilities / Assets

47th percentile

0.21x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.56x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

38th percentile

0.5%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

86th percentile

$389,478

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

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

Asset Growth

66th percentile

8.1%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2011 to 2014

Assets

Up

$21,154,716

Up $1,593,692 (+8.1%) from 2013

Net Assets

Up

$16,645,035

Up $845,057 (+5.3%) from 2013

Liabilities

Up

$4,509,681

Up $748,635 (+20%) from 2013

Revenue

$8,068,380

No earlier filing loaded for comparison.

Expenses

Up

$8,029,812

Up $288,528 (+3.7%) from 2013

Net Income

$38,568

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $19,464,632Liabilities 2011: $3,868,628Net Assets 2011: $15,596,0042011Assets 2012: $18,848,418Liabilities 2012: $3,628,075Net Assets 2012: $15,220,3432012Assets 2013: $19,561,024Liabilities 2013: $3,761,046Net Assets 2013: $15,799,9782013Assets 2014: $21,154,716Liabilities 2014: $4,509,681Net Assets 2014: $16,645,0352014Assets 2015: $20,732,746Liabilities 2015: $4,169,180Net Assets 2015: $16,563,5662015Assets 2016: $21,100,987Liabilities 2016: $4,297,773Net Assets 2016: $16,803,2142016Assets 2017: $21,136,879Liabilities 2017: $3,660,244Net Assets 2017: $17,476,6352017Assets 2018: $21,366,035Liabilities 2018: $3,750,519Net Assets 2018: $17,615,5162018Assets 2019: $21,476,180Liabilities 2019: $3,838,870Net Assets 2019: $17,637,3102019Assets 2020: $20,835,002Liabilities 2020: $3,769,961Net Assets 2020: $17,065,0412020Assets 2021: $23,803,692Liabilities 2021: $4,693,487Net Assets 2021: $19,110,2052021Assets 2022: $21,119,645Liabilities 2022: $3,624,010Net Assets 2022: $17,495,6352022Assets 2023: $20,584,164Liabilities 2023: $3,885,589Net Assets 2023: $16,698,5752023Assets 2024: $19,920,530Liabilities 2024: $3,553,321Net Assets 2024: $16,367,2092024

Highlighted filing

2014

Assets$21,154,716
Liabilities$4,509,681
Net Assets$16,645,035

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,165,846Expenses 2011: $6,839,051Net Income 2011: $1,326,7952011Expenses 2012: $7,560,3752012Expenses 2013: $7,741,2842013Revenue 2014: $8,068,380Expenses 2014: $8,029,812Net Income 2014: $38,5682014Revenue 2015: $8,351,255Expenses 2015: $8,259,712Net Income 2015: $91,5432015Revenue 2016: $8,734,690Expenses 2016: $8,423,722Net Income 2016: $310,9682016Revenue 2017: $9,090,164Expenses 2017: $8,386,788Net Income 2017: $703,3762017Revenue 2018: $8,509,502Expenses 2018: $8,782,146Net Income 2018: -$272,6442018Revenue 2019: $8,500,016Expenses 2019: $8,816,827Net Income 2019: -$316,8112019Revenue 2020: $8,072,661Expenses 2020: $8,786,905Net Income 2020: -$714,2442020Revenue 2021: $9,251,520Expenses 2021: $9,064,165Net Income 2021: $187,3552021Revenue 2022: $10,766,160Expenses 2022: $9,871,129Net Income 2022: $895,0312022Revenue 2023: $8,794,040Expenses 2023: $10,278,182Net Income 2023: -$1,484,1422023Revenue 2024: $8,492,950Expenses 2024: $9,780,601Net Income 2024: -$1,287,6512024

Highlighted filing

2014

Revenue$8,068,380
Expenses$8,029,812
Net Income$38,568
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$8,590,264
Mission and Program Overview

Mission

York school is a coeducational college preparatory day high school whose mission is to educate young adults. Its mission statement is "to inspire and prepare a diverse community of creative, independent thinkers".

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,883,580$8,404,086▲ $520,506
Land, Buildings, and Equipment, Net$8,035,975$7,958,714▼ $77,261
Savings and Temporary Cash Investments$2,962,580$3,307,849▲ $345,269
Cash and Non-Interest-Bearing Accounts$125,932$970,444▲ $844,512
Pledges and Grants Receivable$348,688$295,047▼ $53,641
Other Notes and Loans Receivable, Net$91,447$82,709▼ $8,738
Inventories for Sale or Use$5,781$9,817▲ $4,036
Prepaid Expenses and Deferred Charges$10,018$6,101▼ $3,917
Accounts Receivable$1,814$4,793▲ $2,979
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$19,561,024$21,154,716▲ $1,593,692
Other Assets Total$95,209$115,156▲ $19,947
Liabilities
Tax Exempt Bond Liabilities$2,698,155$2,558,200▼ $139,955
Deferred Revenue$883,697$1,700,775▲ $817,078
Accounts Payable and Accrued Expenses$127,100$172,378▲ $45,278
Other Liabilities$52,094$78,328▲ $26,234
Total Liabilities$3,761,046$4,509,681▲ $748,635
Net Assets / Fund Balance
Unrestricted Net Assets$7,856,998$7,686,674▼ $170,324
Permanently Rstr Net Assets$4,721,709$4,839,865▲ $118,156
Temporarily Rstr Net Assets$3,221,271$4,118,496▲ $897,225
Total Net Assets Fund Balance$15,799,978$16,645,035▲ $845,057
Total Liabilities and Net Assets / Fund Balance$19,561,024$21,154,716▲ $1,593,692

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,077,086$3,334,489$7,411,575
Other Land Buildings$1,746,368$2,567,247$4,313,615
Leasehold Improvements$1,504,691$1,208,132$2,712,823
Land$543,382-$543,382
Equipment$87,187$353,292$440,479

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$6,693,719$173,618▲ $984,783$200,555$7,634,798
2012$5,997,754$264,708▲ $758,413$313,413$6,693,719
2011$6,151,548$98,493▼ $42,721$189,061$5,997,754
2010$4,644,665$828,710▲ $882,520$186,561$6,151,548
2009$79,358$507,258-$15,847$4,644,665
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles V HarmonHead of SchoolFT$287,862$101,616$389,478
Kristine EdmundsDirector of AdvmentFT$124,980$16,379$141,359
Fana OldfieldDirector Fin/operFT$115,106$22,593$137,699

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$971,423
Program Service Revenue
$6,800,015
Investment Income
$198,677
Other Revenue
$98,265
All Other Contributions
$816,744
Change in Net Assets
$38,568

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 Traded5$227,294Fair Market Value (FMV)
Other Non Cash Contri Table7$16,200Fair Market Value (FMV)
Food Inventory46$14,405Fair Market Value (FMV)
Other Non Cash Contri Table29$7,110Fair Market Value (FMV)
Clothing and Household Goods-$5,903Fair Market Value (FMV)
Works of Art11$3,975Fair Market Value (FMV)
Other Non Cash Contri Table11$2,706Fair Market Value (FMV)
Other Non Cash Contri Table2$600Fair Market Value (FMV)
Books and Publications-$80Fair Market Value (FMV)
Total Noncash Contributions111$278,273-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,758,761
Revenue Not Reported on Financial Statements
$1,309,619
Revenue Not Reported on Form 990
$806,489
Other Revenue Adjustments
$1,309,619
Total Revenue per Audited Statements
$7,565,250
Total Revenue per Form 990
$8,068,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,474,877
Other Expenses$2,167,025
Grants and Similar Amounts Paid$1,387,910
Total Fundraising Expense$561,346
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,433,736$429,186$349,441$3,212,363
Grants to Domestic Individuals$1,387,910--$1,387,910
Depreciation Depletion$473,412$78,300-$551,712
Occupancy$443,482$90,026$8,975$542,483
Current Officers, Directors, Trustees, and Key Employees-$517,043-$517,043
Other Employee Benefits$322,115$6,537$30,906$359,558
Office Expenses$236,213$62,982$10,889$310,084
Payroll Taxes$188,528$49,383$26,411$264,322
Pension Plan Contributions$99,320$8,811$13,460$121,591
Interest$86,011--$86,011
Conferences and Meetings$59,419$15,176$4,937$79,532
Information Technology$25,391$17,500$17,500$60,391
Other Expenses$24,583$9,488$15,896$49,967
Insurance$42,417--$42,417
Advertising$12,280$17,851$10,602$40,733
Fees for Services Other$8,877$22,286$9,270$40,433
Fees for Services Accounting-$32,550-$32,550
All Other Expenses$14,370$1,584$7,006$22,960
Travel$18,573--$18,573
Fees for Service Investment Mgmnt Fees-$17,198-$17,198
Fees for Services Legal$578$9,390-$9,968
Total Functional Expenses$6,075,372$1,393,094$561,346$8,029,812

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,029,812
Total Expenses per Audited Statements$6,720,193
Expenses per Audited Statements$6,641,902
Expenses Not Reported on Financial Statements$1,387,910
Other Expense Adjustments$1,387,910
Expenses Not Reported on Form 990$78,291
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$135,392
Fundraising Direct Expenses$128,670
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$290,071$135,392$68,695$66,697
Total Events$290,071$135,392$128,670$6,722
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Long Term Liabilities$78,328

Bond Issues

BondIssuerIssuedIssue PricePurpose
A94-60191862004-10-12$4,046,239To construct the science building

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,965,314--$80,925

Bond Financing Compliance

Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
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
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, Line 11B: Form 990 Review Process

A draft of form 990 is prepared by york school's independent accounting firm. The accounting firm sends the form 990 in its draft format to york school's chief financial officer (cfo). The audit and finance committee members meet with the head of school and the cfo to review the form 990. After this joint review, corrections are made, if any, then the final form 990 is provided to the general board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually the board of trustees and key employees are provided with a copy of the school's conflict of interest policy along with a conflict disclosure form. Each individual reads and signs the disclosure form to affirm that there is no conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Guidance and evaluation of the ceo proceeds from the work of the compensation review committee. After committee members take into account ceo performance and compensation data from comparable schools locally, statewide and nationally, they bring recommendations to the general board to determine the compensation amount for the ceo.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

For the cfo, the board's finance committee is provided with comparable schools' cfo compensation statistical data on national, state and local levels. The finance committee members review the data independently and advise the board of trustees on the reasonableness and appropriateness of the compensation for the cfo.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

School information and other documents are made available upon individual request.

Filing and Contact Details

Filer

EIN
94-1461062
Phone
8313727338

Signing Officer

Name
Mary Adams
Title
Vice Chair
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles V Harmon
Formed
1959
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
80

Preparer

Preparer
Michael Briley CPA
Phone
8317596300
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in present value of trusts = $14762

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The school's endowment fund was established in support of the following: financial aid, faculty professional development, facilities, and fine arts.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Change in Present Value of Trust $14762

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

GRANTS & SCHOLARSHIPS $1387910 Fundraising expenses $-78291

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expenses $78291

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Grants & scholarships $1387910

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IRS990/Form990PartVIISectionAGrp/PersonNm3LYMAN HAMILTON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Ex Officio Trus
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIR. FIN/OPER
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIR. OF ADVMENT
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IRS990/FormationYr01959
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0154679
IRS990/FundraisingDirectExpensesAmt0128670
IRS990/FundraisingGrossIncomeAmt0135392
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0YORK SCHOOL IS A COEDUCATIONAL COLLEGE PREPARATORY DAY HIGH SCHOOL WHOSE MISSION IS TO EDUCATE YOUNG ADULTS. ITS MISSION STATEMENT IS "TO INSPIRE AND PREPARE A DIVERSE COMMUNITY OF CREATIVE, INDEPENDENT THINKERS".
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IRS990/OfficeExpensesGrp/FundraisingAmt010889
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt062982
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.9$3.55$16.4$8.49$9.78$1.29
2023Detailed filing. Detailed filing data is available for this year.$20.6$3.89$16.7$8.79$10.3$1.48
2022Detailed filing. Detailed filing data is available for this year.$21.1$3.62$17.5$10.8$9.87$0.90
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$4.69$19.1$9.25$9.06$0.19
2020Detailed filing. Detailed filing data is available for this year.$20.8$3.77$17.1$8.07$8.79$0.71
2019Detailed filing. Detailed filing data is available for this year.$21.5$3.84$17.6$8.50$8.82$0.32
2018Detailed filing. Detailed filing data is available for this year.$21.4$3.75$17.6$8.51$8.78$0.27
2017Detailed filing. Detailed filing data is available for this year.$21.1$3.66$17.5$9.09$8.39$0.70
2016Detailed filing. Detailed filing data is available for this year.$21.1$4.30$16.8$8.73$8.42$0.31
2015Detailed filing. Detailed filing data is available for this year.$20.7$4.17$16.6$8.35$8.26$0.09
2014Detailed filing. Detailed filing data is available for this year.$21.2$4.51$16.6$8.07$8.03$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$3.76$15.8$7.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$3.63$15.2$7.56
2011Summary only. Only limited summary data is available for this year.$19.5$3.87$15.6$8.17$6.84$1.33