Beaver Country Day School Inc in Chestnut Hill, Massachusetts (MA)

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Beaver Country Day School Inc
Employer Identification Number (EIN)042103869
Name of OrganizationBeaver Country Day School Inc
Address791 Hammond St, Chestnut Hill, MA 02467-2317
ActivitiesPrivate school, Camp, School, college, trade school, etc.
SubsectionEducational Organization
Ruling Date11/1951
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$42,457,442
Amount of Income$22,526,388
Form 990 Revenue Amount$22,127,488
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Secondary, High School


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Amount of income in 2012: $22,526,388
Beaver Country Day School Inc: 

 $22,526,388
Other organizations performing similar types of work: 

 $16,130,584

Assets in 2012: $42,457,442
Beaver Country Day School Inc: 

 $42,457,442
Other organizations performing similar types of work: 

 $36,958,733

Expenses in 2007: $14,641,280
Beaver Country Day School Inc: 

 $14,641,280
Other organizations performing similar types of work: 

 $13,463,687

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 72.9%
Beaver Country Day School Inc: 

 72.9%
Other organizations performing similar types of work: 

 78.8%

Number of employees in 2007: 112
Beaver Country Day School Inc: 

 112
Other organizations performing similar types of work: 

 124

Employees paid over $50,000 in 2007: 60.7%
Beaver Country Day School Inc: 

 60.7%
Other organizations performing similar types of work: 

 28.6%

Grants share in income in 2007: 10.1%
Beaver Country Day School Inc: 

 10.1%
Other organizations performing similar types of work: 

 20.5%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$8,921,107$10,538,591$11,436,421$11,554,770$12,155,066$14,732,873$13,984,875$15,258,318
Contributions, gifts, grants, and similar amounts received$314,311$1,225,035$1,649,368$1,409,743$1,071,906$3,035,552$1,204,715$1,535,432
Contributions to donor advised funds$0$0
Direct public support$314,311$1,225,035$1,649,368$1,409,743$1,071,906$3,035,552$1,204,715$1,535,432
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$8,289,087$8,919,405$9,615,577$9,954,152$10,826,575$11,345,822$12,073,111$13,293,226
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$282,745$216,504$171,476$190,875$256,585$377,728$660,142$315,818
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$-26,229$46,907$113,842
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$167,442$1,796,316
Less: cost or other basis and sales expenses$0$0$0$0$0$26,229$120,535$1,682,474
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$34,964$177,647$0$0$0$0$0$0
Total expenses$7,860,471$8,764,033$9,662,142$9,720,572$11,259,710$12,334,031$12,926,042$14,641,280
Program services$5,798,186$6,516,421$6,906,147$7,099,702$8,109,221$8,862,195$9,428,812$10,672,624
Management and general$1,614,738$1,762,179$2,135,091$2,066,222$2,373,227$2,645,851$2,719,717$3,093,459
Fundraising$447,547$485,433$620,904$554,648$777,262$825,985$777,513$875,197
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$4,787,036$6,455,698$8,213,657$10,346,494$11,500,018$14,605,427$16,380,186$15,663,726
Excess or (deficit) for the year$1,060,636$1,774,558$1,774,279$1,834,198$895,356$2,398,842$1,058,833$617,038
Net assets or fund balances at beginning of year$3,687,267$4,787,036$6,455,698$8,213,657$10,346,494$11,500,018$14,605,427$16,380,186
Other changes in net assets or fund balances$39,133$-105,896$-16,320$298,639$258,168$706,567$715,926$-1,333,498
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$14,641,280$10,672,624$3,093,459$875,197
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$288,087$72,022$72,022$144,043
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$7,171,155$5,023,845$1,812,350$334,960
Pension plan contributions not included above$368,372$251,174$100,298$16,900
Employee benefits not included above$616,731$412,132$167,488$37,111
Payroll taxes$489,425$323,805$132,747$32,873
Professional fundraising fees$0$0$0$0
Accounting fees$26,967$0$26,967$0
Legal fees$23,779$0$23,779$0
Supplies$849,268$702,340$130,541$16,387
Telephone$97,071$30,795$66,276$0
Postage and shipping$61,542$5,458$33,368$22,716
Occupancy$398,922$0$398,922$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$308,064$132,933$31,807$143,324
Travel$197,096$181,367$14,347$1,382
Conferences, conventions, and meetings$0$0$0$0
Interest$603,556$0$603,556$0
Depreciation, depletion, etc.$916,749$0$916,749$0
Other expenses not covered above$2,224,496$3,536,753$-1,437,758$125,501
Balance Sheets
20002001200220032004200520062007
Total assets$11,702,658$13,234,794$23,362,272$26,475,056$27,989,874$36,105,536$39,490,759$38,814,862
Cash - non-interest-bearing$139,400$248,491$509,607$137,619$126,051$257,858$156,890$231,894
Savings and temporary cash investments$3,717,890$4,314,683$4,703,349$4,500,715$5,347,559$6,057,121$4,109,187$5,755,860
Accounts receivable less allowance for doubtful accounts$37,854$42,481$65,823$161,389$385,099$114,734$122,339$275,566
Pledges receivable less allowance for doubtful accounts$0$491,375$1,051,841$915,643$713,660$2,182,693$1,620,102$1,189,194
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$399,811$596,180$570,348$507,523$653,763$990,637$804,131$800,129
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$2,902,087$2,920,300$3,232,062$6,019,482$7,109,285$7,473,535$11,365,315$9,526,902
Land, buildings, and equipment less accumulated depreciation$4,505,616$4,621,284$6,302,300$12,317,471$13,462,772$13,778,477$20,969,449$21,035,317
Other assets, including program-related investments$0$0$6,926,942$1,915,214$191,685$5,250,481$343,346$0
Total liabilities$6,915,622$6,779,096$15,148,615$16,128,562$16,489,856$21,500,109$23,110,573$23,151,136
Accounts payable and accrued expenses$292,036$312,402$531,684$741,124$265,015$289,423$1,243,279$287,261
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$4,148,583$4,185,839$4,532,856$5,387,438$6,224,841$6,410,686$7,067,294$7,733,125
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$2,475,003$2,280,855$0$0$0$0$0$0
Mortgages and other notes payable$0$0$10,000,000$10,000,000$10,000,000$14,800,000$14,800,000$14,800,000
Other liabilities$0$0$84,075$0$0$0$0$330,750
Total liabilities and net assets/fund balances$11,702,658$13,234,794$23,362,272$26,475,056$27,989,874$36,105,536$39,490,759$38,814,862
Total net assets or fund balances$4,787,036$6,455,698$8,213,657$10,346,494$11,500,018$14,605,427$16,380,186$15,663,726
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$8,921,107$10,538,591$11,436,421$11,554,770$12,155,066$14,732,873$13,984,875$15,258,318
Total revenue, gains, and other support per audited financial statements$8,988,283$10,538,591$11,420,101$11,853,409$12,436,250$15,439,440$14,745,618$14,598,916
Other expenses$67,176$0$-16,320$298,639$281,184$706,567$760,743$-659,402
Net unrealized gains on investments$0$0$-16,320$142,329$281,184$287,623$760,743$-659,402
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$67,176$0$0$156,310$0$418,944$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$7,860,471$8,764,033$9,662,142$9,720,572$11,259,710$12,334,031$12,926,042$14,641,280
Total expenses and losses per audited financial statements$7,888,514$8,869,929$9,662,142$9,720,572$11,282,726$12,334,031$12,970,859$15,315,376
Other revenue$28,043$105,896$0$0$23,016$0$44,817$674,096
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$28,043$105,896$0$0$23,016$0$0$0
Other$0$0$0$0$0$0$44,817$674,096
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
45$260,000$28,087$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006112
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$429,660$13,293,226
Program service revenue
Program service revenue 1000000$000$0$10,356,768
Program service revenue 2000000$000$0$2,564,953
Program service revenue 3000000$000$0$371,505
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$315,818$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$113,842$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$160,325$22,793$0
$132,000$20,527$0
$113,500$19,011$0
$112,100$8,239$0
$102,500$12,568$0
Total number of other employees paid over $50,00062
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$22,127,488
Contributions, Gifts, Grants and Other Similar Amounts$2,200,545
Program Service Revenue$19,667,374
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$272,786
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-13,217
Gross amount from sales of assets other than inventory (Securities / Other)$385,683 / $0
Less: cost or other basis and sales expenses (Securities / Other)$398,900 / $0
Gain or (loss) (Securities / Other)$-13,217 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$20,837,565
Compensation of current officers, directors, trustees, and key employees$650,844
Other salaries and wages$8,312,739
Payroll taxes$579,518
Professional fundraising services$0
Other$11,294,464
Balance Sheet (for 2012)
Total assets$42,457,442
Total liabilities$25,424,305
Tax-exempt bond liabilities$15,416,248
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$10,008,057
Total net assets or fund balances$17,033,137
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
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19Williston Northampton School19 Payson Ave, Easthampton, MA 01027-2286MA1944-02$25,350,175
20Trustees Of The Lawrence Academy At GrotonPO BOX 992, Groton, MA 01450-0992MA1941-10$23,487,604
Number of organizations performing similar types of work
Alabama2
Arizona3
California32
Colorado5
Connecticut20
District of Columbia1
Delaware1
Florida6
Georgia5
Hawaii2
Iowa1
Illinois3
Indiana2
Kansas1
Kentucky2
Massachusetts29
Maryland5
Maine5
Michigan2
Minnesota3
Missouri5
Mississippi1
North Carolina8
New Hampshire9
New Jersey5
New Mexico4
New York13
Ohio4
Oregon3
Pennsylvania7
Rhode Island1
South Carolina2
Tennessee6
Texas7
Utah1
Virginia8
Vermont5
Washington5
Wisconsin1
Wyoming1
International2
Total228

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