High Mowing School

Nonprofit profile at a glance

EIN
020222138
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Wilton, NH, USA
Phone
6036542391
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$6,618,524
Expenses
$7,625,712
Assets
$13,101,799
Liabilities
$4,576,245

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MICHAEL RHINE (VICE PRESIDENT)
  • RICHARD EMMET (PRESIDENT)

Highest reported compensation

  • KATHERINE MEYER (HEAD OF SCHOOL): $172,199 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We educate our students to seek truth and fulfill their highest potential, to impart meaningful purpose to their lives, and to contribute courageously to the positive development of the world.

What it reported doing in 2024

High mowing school, inc. Is a waldorf for boarding and day students, where talented and experienced teachers draw on the wisdom of waldorf education and nurture the interests of today's young people. The school also consists of the pine hill waldorf school, which provides waldorf educational services to children from kindergarten through grade eight, and operates various educational and early childhood programs for children from ages three months through pre-school based on waldorf principles. The school utilizes an approach to learning that is based on an understanding of the developing human being and the changing world around us.the school offers an experiential and vigorous program of art-infused academics within a small and friendly school community where young people and adults have the opportunity to form authentic and meaningful relationships. The school provides a complete program of humanities, math, science, world languages, fine, practical and performing arts, diverse movement education and individual electives all immersed in and surrounded by nature.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 86
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $3.64 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -15.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 73.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.6M in reported program spending
  • Leadership: top reported pay $172K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.