Primrose Hill School FY2021 filing

Rhinebeck, NYUnknown exempt organization EIN 47-1840473Revenue $709K in FY2021

On file with the IRSprimrosehillschool.com23 Spring Brook Park Suite 2 · Rhinebeck, NY

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Educate children from grades pre k through 5th grade incorporating the waldorf philosophy into the curriculum.

79¢ of each $1 spent went to programs.
$160K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $118K a year · 11% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$160K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $411K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$566K
192% of total assets
Concern: liabilities are 192% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 6 voting members
Fine: 3 of 6 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$709K
+7% vs prior year
Spent
$1.1M
To programs
79%
Net assets
−$272K
By yearFY2020–FY2023
Revenue
$709K
FY2021▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$665K
FY2021$709K
FY2022$1.4M
FY2023$1.7M
Expenses
$1.1M
FY2021▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$850K
FY2021$1.1M
FY2022$1.4M
FY2023$1.5M
Net assets
−$272K
FY2021▼ -340%
Tap a bar for its year
Net assets by fiscal year
FY2020$113K
FY2021−$272K
FY2022−$331K
FY2023−$174K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $866K Management & general 19% · $203K Fundraising 2% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $160K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$65,206Pt VII · Sec A
$49,297Pt VII · Sec A
$45,048Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Jennifer Nelson$58,608$76,036$65,206$61,927
Christine Good$68,884$74,623$49,297$45,418
Pema Cliett—$4,687$45,048$46,503
Lilah Friedland—$6,120——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates young children using Waldorf philosophy in their curriculum.

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Provided by the organization

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3 programs · $866K · in their own filed words · FY2020
01

Grade School

Curriculum for children in grades 1 through 6. In addition to academics, other subjects include language, handwork, music, movement, and agricultural arts. All students spend ample time outdoors and are involved in animal care on the school's farm.

$520Kprogram expense
02

Early Childhood

Nursery and kindergarten classrooms for children ages 3-4 and 5-6, respectively. Children engage in songs, stories, puppet shows, rhythmic games, dramatic play, outdoor play, and nature walks.

$321Kprogram expense
03

Summer School

The camp program allows kids to discover, play, and create during the summer months. The camp program includes gardening, circus training, farming, dancing, and cooking. The program is available for children ages 3-12 and is hosted in the school's waldorf-inspired campus equipped with full classrooms, a farm, greenhouse, garden, animals…

$26Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Novo FoundationFY2023$400K
Total grants receivedfrom 3 funders$411K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$709K
Ln 12
Fees for servicesLn 2g$681K
Gifts and grantsLn 1h$21K
Other incomeLn 4–11$7K
Money outPt IX
$1.1M
Ln 25
Programscol B$866K
Managementcol C$203K
Fundraisingcol D$26K
Owns and owesPt X
−$272K
net assets · Ln 32
Cash and savingsLn 1–2$276K
Total assetsLn 16$294K
LiabilitiesLn 26$566K
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Fees for servicesLn 2g$681K
Other incomeLn 4–11$7K
Total revenueLn 12$709K
Assets in detailPt X, end of year
CashLn 1$276K
Cash and savings togetherLn 1–2$276K
Land, buildings, equipmentLn 10c$17K
Other assetsLn 15$900
Total assetsLn 16$294K
LiabilitiesLn 26$566K
Net assetsLn 32−$272K
OperationsPt I, VI
EmployeesI 528
VolunteersI 660
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$309K$276K
Land, buildings, equipmentLn 10c$25K$17K
Total assetsLn 16$334K$294K
LiabilitiesLn 26$221K$566K
Net assetsLn 32$113K−$272K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$160K$160K
Other salaries and wagesLn 7$581K$441K$126K$15K
Other employee benefitsLn 9$34K$28K$6K$684
Payroll taxesLn 10$64K$52K$11K$1K
Accounting feesLn 11c$29K$24K$4K
Other fees for servicesLn 11g$4K$3K$595$70
Advertising and promotionLn 12$1K$1K$224
Office expensesLn 13$12K$4K$6K$1K
OccupancyLn 16$96K$78K$16K$2K
TravelLn 17$702$702
InterestLn 20$223$223
Depreciation, depletion and amortizationLn 22$11K$9K$2K$227
InsuranceLn 23$6K$5K$1K$129
Other expenses (24a–d)Ln 24$68K$63K$4K$489
All other expensesLn 24e$29K$24K$5K$533
Total functional expensesLn 25$1.1M$866K$203K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $1.7M$1.5M$157K−$174K 990 PDF
FY2022 $1.4M$1.4M−$59K−$331K 990 PDF
FY2021 Viewing $709K$1.1M−$386K−$272K 990 PDF
FY2020 $665K$850K−$185K$113K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $709,267 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $258,080$21,409
I-9 Program service revenuePrior year $406,787$680,645
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$22$7,213
I-12 Total revenuePrior year $664,845$709,267
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $615,235$839,437
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $234,498$256,071
I-18 Total expensesPrior year $849,733$1,095,508
I-19 Revenue less expensesPrior year −$184,888−$386,241
Part VI · Governance 3 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $709,267 across 6 lines filed
VIII-1f All other contributions, gifts and grants$21,409
VIII-1h Total contributions, gifts and grants$21,409
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $680,645$680,645
VIII-8 Net income from fundraising eventsExcluded from tax $3,854$3,854
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,359$3,359
VIII-12 Total revenueRelated to mission $684,004 · Unrelated business $0 · Excluded from tax $3,854$709,267
Part IX · Statement of functional expenses $1,095,508 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $159,551$159,551
IX-7 Other salaries and wagesPrograms $440,668 · Management $125,972 · Fundraising $14,820$581,460
IX-9 Other employee benefitsPrograms $27,692 · Management $5,812 · Fundraising $684$34,188
IX-10 Payroll taxesPrograms $52,033 · Management $10,920 · Fundraising $1,285$64,238
IX-11c Accounting feesManagement $24,271 · Fundraising $4,283$28,554
IX-11g Other fees for servicesPrograms $2,835 · Management $595 · Fundraising $70$3,500
IX-12 Advertising and promotionManagement $1,271 · Fundraising $224$1,495
IX-13 Office expensesPrograms $4,471 · Management $6,168 · Fundraising $1,033$11,672
IX-16 OccupancyPrograms $77,707 · Management $16,309 · Fundraising $1,919$95,935
IX-17 TravelPrograms $702$702
IX-20 InterestManagement $223$223
IX-22 Depreciation, depletion and amortizationPrograms $9,211 · Management $1,933 · Fundraising $227$11,371
IX-23 InsurancePrograms $5,240 · Management $1,100 · Fundraising $129$6,469
IX-24 Other expenses (24a–d)Programs $62,877 · Management $4,153 · Fundraising $489$67,519
IX-24e All other expensesPrograms $23,513 · Management $4,585 · Fundraising $533$28,631
IX-25 Total functional expensesPrograms $866,500 · Management $203,312 · Fundraising $25,696$1,095,508
Part X · Balance sheet $294,184 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $309,487$276,117
X-10c Land, buildings and equipment, netStart of year $24,955$17,167
X-15 Other assetsStart of year $0$900
X-16 Total assetsStart of year $334,442$294,184
X-17 Accounts payable and accrued expensesStart of year $1,935$3,698
X-19 Deferred revenueStart of year $70,456$141,633
X-24 Unsecured notes and loans payableStart of year $147,337$270,329
X-25 Other liabilitiesStart of year $0$151
X-26 Total liabilitiesStart of year $221,290$565,711
X-27 Net assets without donor restrictionsStart of year $113,152−$271,527
X-32 Total net assets or fund balancesStart of year $113,152−$271,527
X-33 Total liabilities and net assetsStart of year $334,442$294,184
Part XI · Reconciliation of net assets −$271,527 net assets at year end
XI-1 Total revenue$709,267
XI-2 Total expenses$1,095,508
XI-3 Revenue less expenses−$386,241
XI-4 Net assets at start of year$113,152
XI-8 Prior period adjustments$1,562
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$271,527

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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