Civic Intelligence

St. Stephens School Corporation

990 • Fiscal year 2019 • EIN 98-0013401

Sep 01, 2018 to Aug 31, 2019 • Filed on May 28, 2020

Organization ProfileWWW.SSSROME.IT
15 Gramercy Park SoNew York, NY 10003

(212) 505-7409

Siviq Scores

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

Liabilities / Assets

76th percentile

0.56x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.91x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

60th percentile

6.2%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$286,512

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

60th percentile

6.5%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-10.0%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$18,266,685

Up $1,115,802 (+6.5%) from 2018

Net Assets

Up

$8,128,639

Up $886,501 (+12%) from 2018

Liabilities

Up

$10,138,046

Up $229,301 (+2.3%) from 2018

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin60th percentile

Revenue

Down

$11,196,361

Down $1,237,482 (-10.0%) from 2018

Expenses

Down

$10,505,931

Down $635,180 (-5.7%) from 2018

Net Income

Down

$690,430

Down $602,302 (-47%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$30M$20M$10M$0Assets 2011: $9,694,258Liabilities 2011: $6,437,598Net Assets 2011: $3,256,6602011Assets 2012: $9,302,011Liabilities 2012: $5,674,275Net Assets 2012: $3,627,7362012Assets 2013: $10,061,621Liabilities 2013: $5,841,309Net Assets 2013: $4,220,3122013Assets 2014: $11,384,061Liabilities 2014: $6,582,150Net Assets 2014: $4,801,9112014Assets 2015: $11,152,578Liabilities 2015: $6,421,771Net Assets 2015: $4,730,8072015Assets 2016: $11,997,574Liabilities 2016: $7,196,795Net Assets 2016: $4,800,7792016Assets 2017: $15,787,387Liabilities 2017: $9,751,583Net Assets 2017: $6,035,8042017Assets 2018: $17,150,883Liabilities 2018: $9,908,745Net Assets 2018: $7,242,1382018Assets 2019: $18,266,685Liabilities 2019: $10,138,046Net Assets 2019: $8,128,6392019Assets 2020: $20,663,959Liabilities 2020: $11,267,878Net Assets 2020: $9,396,0812020Assets 2021: $22,745,119Liabilities 2021: $11,943,295Net Assets 2021: $10,801,8242021Assets 2022: $20,842,291Liabilities 2022: $12,322,862Net Assets 2022: $8,519,4292022Assets 2023: $22,854,661Liabilities 2023: $13,110,582Net Assets 2023: $9,744,0792023Assets 2024: $25,709,589Liabilities 2024: $14,177,930Net Assets 2024: $11,531,6592024

Highlighted filing

2019

Assets$18,266,685
Liabilities$10,138,046
Net Assets$8,128,639
Open 2019 Filing

Operations Trend

Revenue Growth20th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $9,483,839Expenses 2011: $9,151,229Net Income 2011: $332,6102011Expenses 2012: $8,330,0422012Expenses 2013: $8,904,5932013Revenue 2014: $10,400,167Expenses 2014: $10,055,366Net Income 2014: $344,8012014Revenue 2015: $9,125,548Expenses 2015: $8,988,062Net Income 2015: $137,4862015Revenue 2016: $9,946,557Expenses 2016: $9,347,328Net Income 2016: $599,2292016Revenue 2017: $11,124,872Expenses 2017: $10,613,523Net Income 2017: $511,3492017Revenue 2018: $12,433,843Expenses 2018: $11,141,111Net Income 2018: $1,292,7322018Revenue 2019: $11,196,361Expenses 2019: $10,505,931Net Income 2019: $690,4302019Revenue 2020: $11,497,885Expenses 2020: $11,384,566Net Income 2020: $113,3192020Revenue 2021: $12,506,958Expenses 2021: $11,414,589Net Income 2021: $1,092,3692021Revenue 2022: $10,138,483Expenses 2022: $10,387,863Net Income 2022: -$249,3802022Revenue 2023: $11,457,966Expenses 2023: $11,404,799Net Income 2023: $53,1672023Revenue 2024: $14,517,722Expenses 2024: $13,144,805Net Income 2024: $1,372,9172024

Highlighted filing

2019

Revenue$11,196,361
Expenses$10,505,931
Net Income$690,430
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
May 28, 2020
Return Version
2018v3.1
Gross Receipts
$14,892,468
Mission and Program Overview

Mission

Revenues provide for the primary objectives of the school: academic excellence, the fostering of sense of fellowship among students and faculty, and the promotion of students as independent, responsible and responsive contributing members of the larger world community.

Educational (high school)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,824,151$10,864,738▲ $1,040,587
Rtn Earn Endowment Incm Other Fnds$7,242,138$8,128,639▲ $886,501
Cash and Non-Interest-Bearing Accounts$4,527,283$4,570,049▲ $42,766
Land, Buildings, and Equipment, Net$2,090,701$2,118,259▲ $27,558
Pledges and Grants Receivable$246,551$285,747▲ $39,196
Prepaid Expenses and Deferred Charges$330,217$224,755▼ $105,462
Accounts Receivable$131,980$203,137▲ $71,157
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$17,150,883$18,266,685▲ $1,115,802
Liabilities
Deferred Revenue$5,584,110$5,922,860▲ $338,750
Other Liabilities$3,935,225$3,919,645▼ $15,580
Accounts Payable and Accrued Expenses$389,410$295,541▼ $93,869
Total Liabilities$9,908,745$10,138,046▲ $229,301
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,242,138$8,128,639▲ $886,501
Total Liabilities and Net Assets / Fund Balance$17,150,883$18,266,685▲ $1,115,802

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$752,870$6,556,757$7,309,627
Buildings$1,206,516$97,826$1,304,342
Other Land Buildings$97,463$401,711$499,174
Equipment$61,410$425,033$486,443
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eric MeyerHead of School-$286,512$286,512
Leon MaggioChair of English DepartmentFT$108,635$108,635
Grazia BorlandelliBusiness ManagerFT$105,818$105,818
Paul TreherneTrustee-$37,519$37,519

Board Members and Trustees

NameTitle
Elizabeth MorrisChair
Daniela Salvioni1st Vice Chair
Deborah Packer MummTrustee
Dina KaplanTrustee
Duncan PollockTrustee
Erica DornburgTrustee
George KlopferTrustee
Harry Scio MillsTrustee
Harvey StoneTrustee
Helen HannickTrustee
Jeffrey SchonTrustee
Massimo ElserTrustee
Mattias LjungmanTrustee
Natasha PalladinoTrustee
Regina GambinoTrustee
Rohit AggarwalaTrustee
Samantha LottiTrustee
Sandra CraigTrustee
Sarah KellyTrustee
Stephen AltschulTrustee
Sven MoosTrustee
Tina RocchioTrustee
William GruyTrustee
David Sadoff2nd Vice Char
Christian BastianSecretary
Richard RouthierTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cir FoodCatering & Food ServiceVIA VINCENZO LAMARO 25, Roma, It$617,915
Roma SrlBuilding ImprovementsIX STRADA N2, Zona Industriale, It$156,128
Viaggi Realta' SrlTravel AgencyVIA GINORI 63, Roma, It$108,560
Revenue and Support

Revenue Composition

Contributions and Grants
$396,056
Program Service Revenue
$10,231,972
Investment Income
$153,128
Other Revenue
$415,205
All Other Contributions
$369,282
Change in Net Assets
$690,430

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,196,361
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-474,528
Total Revenue per Audited Statements
$10,721,833
Total Revenue per Form 990
$11,196,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,929,827
Other Expenses$3,909,026
Grants and Similar Amounts Paid$667,078
Total Fundraising Expense$148,005
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,643,496$1,952,210-$5,595,706
Occupancy$441,208$203,635$33,939$678,782
Foreign Grants$667,078--$667,078
All Other Expenses$451,449$25,827$8,789$486,065
Other Expenses$258,867$438,797$80,645$438,797
Depreciation Depletion$269,736$50,576$16,859$337,171
Current Officers, Directors, Trustees, and Key Employees$166,429$167,692-$334,121
Fees for Services Legal$9,022$81,198-$90,220
Fees for Service Investment Mgmnt Fees-$84,045-$84,045
Fees for Services Other$81,963--$81,963
Fees for Services Accounting$7,773$62,188$7,773$77,734
Total Functional Expenses$7,141,336$3,216,590$148,005$10,505,931

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,505,931
Total Expenses per Audited Statements$10,021,132
Expenses per Audited Statements$9,838,853
Expenses Not Reported on Financial Statements$667,078
Other Expense Adjustments$667,078
Expenses Not Reported on Form 990$182,279
International Activity

International Summary

Offices
1
Employees
88
Spending
$9,754,808

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Rome, ItalyProgram ServicesEducation188$9,754,808
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
Long Term Debt - Tfr$2,127,000
Other Liabilities$1,792,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section A, Line 8B

“The organization does not have committees who have the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The 990 is examined by the organization's business manager and upon approval, it is submitted to the chairman of the board of trustees for signing.”

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

“When an actual, perceived, or potential conflict is identified by any person, such person or board member must fully disclose the conflict to the board chair and, where appropritate, to all board or committee/taskforce members. The chair develops an appropriate response, including, where necessary, disqualification from voting and discussion, and any remedial action. The board, committee, or taskforce must agree in majority on the option or combination of options to be taken in any given conflict of interest situation.”

Form 990, Part VI, Section B, Line 15

“The chair of the board and the head of the search committee/trustee negotiated the head of school's written employment contract. The board of trustees approved the head of school's hiring after the employment contract was negotiated and finalized. Each year, the board reviews the head of school's performance evaluation and approves any discretionary bonus offered.”

Form 990, Part VI, Section C, Line 19

“The school's policy manual is available via digital or hard copy upon request.”

Filing and Contact Details

Filer

Filer Name
ST STEPHEN'S SCHOOL
EIN
98-0013401
Phone
2125057409
Address
15 GRAMERCY PARK SO, NEW YORK, NY 10003

Signing Officer

Name
Jeff Schon
Title
Chair
Phone
2125057409
Signed
2020-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Morris
Formed
1962
Legal Domicile
Ct
Voting Board Members
28
Independent Board Members
26
Employees
23
Volunteers
26

Preparer

Firm
Bst & Co Cpas Llp
Address
26 COMPUTER DRIVE WEST, ALBANY, NY 12205
Preparer
Mark Gorczyca
Phone
5184596700
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Currency exchange rate -182,279.”

Financial Statement Notes

PART X, LINE 2:

“St. Stephen's files a form 990 annually with the internal revenue service. When annual returns are filed, some tax positions taken are highly certain to be sustained upon examination by the taxing authorities, while other tax positions are subject to uncertainty about the technical merits of the position or amount of the position's tax benefit that would ultimately be sustained. Management evaluated st. Stephen's tax positions, including that st. Stephen's is exempt from taxes and not subject to income taxes on unrelated business income, and concluded that st. Stephen's had taken no tax positions that required adjustment in its financial statements as of august 31, 2019 and 2018.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Financial aid and discounts -667,078.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid and discounts 667,078.”

Raw XML AppendixShowing 400 of 700 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/Form990PartVIISectionAGrp/PersonNm7STEPHEN ALTSCHUL
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE CHAR
IRS990/Form990PartVIISectionAGrp/TitleTxt3HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt29CHAIR OF ENGLISH DEPARTMENT
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToOrganizationsInd00
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,266,685
Liabilities
$10,138,046
Net assets
$8,128,639
Revenue
$11,196,361
Expenses
$10,505,931
Net income
$690,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.7$14.2$11.5$14.5$13.1$1.37
2023Summary only. Only limited summary data is available for this year.$22.9$13.1$9.74$11.5$11.4$0.05
2022Summary only. Only limited summary data is available for this year.$20.8$12.3$8.52$10.1$10.4$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$11.9$10.8$12.5$11.4$1.09
2020Summary only. Only limited summary data is available for this year.$20.7$11.3$9.40$11.5$11.4$0.11
2019Detailed filing. Detailed filing data is available for this year.$18.3$10.1$8.13$11.2$10.5$0.69
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$9.91$7.24$12.4$11.1$1.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$9.75$6.04$11.1$10.6$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$7.20$4.80$9.95$9.35$0.60
2015Detailed filing. Detailed filing data is available for this year.$11.2$6.42$4.73$9.13$8.99$0.14
2014Detailed filing. Detailed filing data is available for this year.$11.4$6.58$4.80$10.4$10.1$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$5.84$4.22$8.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.30$5.67$3.63$8.33
2011Summary only. Only limited summary data is available for this year.$9.69$6.44$3.26$9.48$9.15$0.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $10M-$25M nonprofits