Civic Intelligence

North Yarmouth Academy

EIN 01-0211536 • 501(c)3 • Yarmouth, ME

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Profile

North Yarmouth Academy is an independent, college preparatory, coeducational day school serving students in toddler through grade twelve. The school offers a structured program that sets clear standards and high expectations in an environment that emphasizes values of mutual respect, trust and community. North Yarmouth Academy is dedicated to fostering integrity, character and intellect in young adults.

148 Main StreetYarmouth, ME 04096

www.nya.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.34x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

36th percentile

0.0%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$263,986

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

54th percentile

5.5%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

10%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$21,748,314

Up $1,127,284 (+5.5%) from 2023

Liabilities

Up

$5,188,847

Up $880,030 (+20%) from 2023

Net Assets

Up

$16,559,467

Up $247,254 (+1.5%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin36th percentile

Revenue

Up

$15,133,256

Up $1,419,674 (+10%) from 2023

Expenses

Up

$15,129,362

Up $1,176,182 (+8.4%) from 2023

Net Income

Up

$3,894

Up $243,492 (+102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $18,919,191Liabilities 2010: $5,718,964Net Assets 2010: $13,200,2272010Assets 2011: $18,212,017Liabilities 2011: $5,003,519Net Assets 2011: $13,208,4982011Assets 2012: $17,401,360Liabilities 2012: $4,688,839Net Assets 2012: $12,712,5212012Assets 2013: $17,526,978Liabilities 2013: $4,806,706Net Assets 2013: $12,720,2722013Assets 2014: $17,672,539Liabilities 2014: $4,896,869Net Assets 2014: $12,775,6702014Assets 2015: $17,566,571Liabilities 2015: $4,767,968Net Assets 2015: $12,798,6032015Assets 2016: $16,459,622Liabilities 2016: $4,238,421Net Assets 2016: $12,221,2012016Assets 2017: $15,028,929Liabilities 2017: $4,172,694Net Assets 2017: $10,856,2352017Assets 2018: $13,829,295Liabilities 2018: $3,655,251Net Assets 2018: $10,174,0442018Assets 2019: $14,114,549Liabilities 2019: $3,337,570Net Assets 2019: $10,776,9792019Assets 2020: $14,976,962Liabilities 2020: $4,007,485Net Assets 2020: $10,969,4772020Assets 2021: $15,792,245Liabilities 2021: $3,314,006Net Assets 2021: $12,478,2392021Assets 2022: $20,098,579Liabilities 2022: $3,733,295Net Assets 2022: $16,365,2842022Assets 2023: $20,621,030Liabilities 2023: $4,308,817Net Assets 2023: $16,312,2132023Assets 2024: $21,748,314Liabilities 2024: $5,188,847Net Assets 2024: $16,559,4672024

Highlighted filing

2024

Assets$21,748,314
Liabilities$5,188,847
Net Assets$16,559,467
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,205,0822010Expenses 2011: $8,204,7882011Expenses 2012: $7,992,3182012Revenue 2013: $8,255,305Expenses 2013: $8,608,207Net Income 2013: -$352,9022013Revenue 2014: $9,648,556Expenses 2014: $9,930,348Net Income 2014: -$281,7922014Revenue 2015: $10,315,877Expenses 2015: $10,246,344Net Income 2015: $69,5332015Revenue 2016: $8,583,531Expenses 2016: $9,108,222Net Income 2016: -$524,6912016Revenue 2017: $8,138,284Expenses 2017: $9,545,627Net Income 2017: -$1,407,3432017Revenue 2018: $8,651,496Expenses 2018: $9,323,374Net Income 2018: -$671,8782018Revenue 2019: $12,060,729Expenses 2019: $11,489,371Net Income 2019: $571,3582019Revenue 2020: $11,387,982Expenses 2020: $11,238,135Net Income 2020: $149,8472020Revenue 2021: $12,940,355Expenses 2021: $11,828,104Net Income 2021: $1,112,2512021Revenue 2022: $17,214,127Expenses 2022: $12,853,959Net Income 2022: $4,360,1682022Revenue 2023: $13,713,582Expenses 2023: $13,953,180Net Income 2023: -$239,5982023Revenue 2024: $15,133,256Expenses 2024: $15,129,362Net Income 2024: $3,8942024

Highlighted filing

2024

Revenue$15,133,256
Expenses$15,129,362
Net Income$3,894
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,748,314
Liabilities
$5,188,847
Net assets
$16,559,467
Revenue
$15,133,256
Expenses
$15,129,362
Net income
$3,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.7$5.19$16.6$15.1$15.1$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.6$4.31$16.3$13.7$14.0$0.24
2022Detailed filing. Detailed filing data is available for this year.$20.1$3.73$16.4$17.2$12.9$4.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$3.31$12.5$12.9$11.8$1.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.0$4.01$11.0$11.4$11.2$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$3.34$10.8$12.1$11.5$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$3.66$10.2$8.65$9.32$0.67
2017Detailed filing. Detailed filing data is available for this year.$15.0$4.17$10.9$8.14$9.55$1.41
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$4.24$12.2$8.58$9.11$0.52
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$4.77$12.8$10.3$10.2$0.07
2014Detailed filing. Detailed filing data is available for this year.$17.7$4.90$12.8$9.65$9.93$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$4.81$12.7$8.26$8.61$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$4.69$12.7$7.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$5.00$13.2$8.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$5.72$13.2$8.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$15,462,448
Mission and Program Overview

Mission

North Yarmouth Academy is an independent, college preparatory, coeducational day school serving students in toddler through grade twelve. The school offers a structured program that sets clear standards and high expectations in an environment that emphasizes values of mutual respect, trust and community. North Yarmouth Academy is dedicated to fostering integrity, character and intellect in young adults.

Education of grades toddler through 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,772,526$15,951,614▲ $179,088
Investments in Publicly Traded Securities$2,513,458$3,195,375▲ $681,917
Savings and Temporary Cash Investments$1,707,914$1,772,420▲ $64,506
Accounts Receivable$88,294$206,049▲ $117,755
Prepaid Expenses and Deferred Charges$126,890$160,390▲ $33,500
Cash and Non-Interest-Bearing Accounts$325$325→ $0
Total Assets$20,621,030$21,748,314▲ $1,127,284
Other Assets Total$411,623$462,141▲ $50,518
Liabilities
Deferred Revenue$1,384,029$1,644,286▲ $260,257
Mortgage Notes Payable Secured by Investment Property$1,574,777$1,599,877▲ $25,100
Accounts Payable and Accrued Expenses$1,350,011$1,005,933▼ $344,078
Tax Exempt Bond Liabilities-$938,751-
Total Liabilities$4,308,817$5,188,847▲ $880,030
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,756,560$11,239,721▼ $516,839
Net Assets With Donor Restrictions$4,555,653$5,319,746▲ $764,093
Total Net Assets Fund Balance$16,312,213$16,559,467▲ $247,254
Total Liabilities and Net Assets / Fund Balance$20,621,030$21,748,314▲ $1,127,284

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,224,347$9,828,734$24,053,081
Equipment$1,433,648$2,902,186$4,335,834
Land$199,964-$199,964
Other Land Buildings$93,655-$93,655

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,532,438$541,896▲ $268,536$85,000$3,257,870
2022$2,395,792$43,514▲ $173,132$80,000$2,532,438
2021$2,467,135$335,207▼ $346,550$60,000$2,395,792
2020$1,861,505$92,764▲ $572,866$60,000$2,467,135
2019$1,737,185$80,819▲ $98,501$55,000$1,861,505
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin JacksonHead of SchoolFT$220,437$43,549$263,986
Jennifer RichardDirector of DevelopmentFT$149,750$21,491$171,241
Eric AustinHead of Upper SchoolFT$122,510$4,162$126,672
Marissa MarkonishHead of Lower and Middle SFT$121,592$4,548$126,140
Garrett BowneChief Financial OfficerFT$43,413-$43,413
Jessica LynchTrustee-$29,527-$29,527

Board Members and Trustees

NameTitle
Linda ManchesterPresident
James CabotVice President
Betsy TodTrustee
Bob HilscherTrustee
Catriona SangsterTrustee
Caty WernerTrustee
Chris LorenzTrustee
Christie RanaTrustee
Drew OestreicherTrustee
Freddie DanielTrustee
Hannah RenyiTrustee
James GarrettTrustee
Linc MerrillTrustee
Lori PoulinTrustee
Meg StornelliTrustee
Nathan IsaacsonTrustee
Nick AlberdingTrustee
Peter RobbinsTrustee
Sarah KirbyTrustee
Sig SchutzTrustee
Steve MalcomTrustee
Barbara MarrSecretary
Jason CurrierTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hebert Construction LLCConstruction Contractor/Project Manager150 Mill Street Ste 3, Lewiston, ME 04240$2,192,055
Workgroup Technology PartnersTechnology Support207 Larrabee Road, Westbrook, ME 04092$172,040
Culinart GroupFood Manangement Services2 International Drive, Rye Brook, NY 10573$166,021
Revenue and Support

Revenue Composition

Contributions and Grants
$1,170,995
Program Service Revenue
$13,818,203
Investment Income
$179,682
Other Revenue
$-35,624
All Other Contributions
$1,170,995
Change in Net Assets
$3,894

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 Traded11$232,894Stock Market Value
Total Noncash Contributions11$232,894-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,843,807
Revenue Not Reported on Financial Statements
$4,289,449
Revenue Not Reported on Form 990
$345,521
Other Revenue Adjustments
$4,283,693
Total Revenue per Audited Statements
$11,189,328
Total Revenue per Form 990
$15,133,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,101,482
Grants and Similar Amounts Paid$4,283,693
Other Expenses$3,714,187
Total Fundraising Expense$406,408
Professional Fundraising Fees$30,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,935,846$258,762$239,685$5,434,293
Grants to Domestic Individuals$4,283,693--$4,283,693
Depreciation Depletion$814,168$91,921-$906,089
Occupancy$660,193$50,922-$711,115
Other Employee Benefits$606,545$52,103$25,014$683,662
Office Expenses$268,411$155,583$26,234$450,228
Payroll Taxes$370,723$47,057$17,635$435,415
Current Officers, Directors, Trustees, and Key Employees-$382,040-$382,040
Fees for Services Other$105,443$61,273$19,068$185,784
Advertising$73,235$105,838-$179,073
Pension Plan Contributions$137,251$20,007$8,814$166,072
Insurance$58,252$98,782$1,134$158,168
Travel$129,849$4,766$2,385$137,000
Information Technology$97,756$4,024$1,535$103,315
Interest$88,584$9,843-$98,427
Other Expenses$10,397$5,529$33,122$49,048
Fees for Services Accounting$8,838$39,282-$48,120
Fees for Services Professional Fundraising--$30,000$30,000
Fees for Services Legal$3,191$9,572-$12,763
Fees for Service Investment Mgmnt Fees-$5,756-$5,756
Conferences and Meetings$882$477$239$1,598
Total Functional Expenses$13,311,873$1,411,081$406,408$15,129,362

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,129,362
Total Expenses per Audited Statements$10,942,074
Expenses per Audited Statements$10,839,913
Expenses Not Reported on Financial Statements$4,289,449
Other Expense Adjustments$4,283,693
Expenses Not Reported on Form 990$102,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,353
Fundraising Direct Expenses$42,503
Professional Fundraising Fees$30,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$52,353$52,353$5,226$47,127
Total Events$52,353$52,353$42,503$9,850
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMaine Health and Higher Educational Facilities Authority2023-12-05$5,923,271Campus Improvement Funding including wellness center, lower school, & misc

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,110,523$1,081,248$171,772$29,275

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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 35% controlled entity
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 B, line 11B

“The Form 990 is reviewed by the CFO, Treasurer, and Head of School. Any changes/concerns are discussed with the school's audit firm and the 990 is edited as mutually agreed upon by both parties. The Audit Chairman, CFO, and Treasurer present a review of the 990 at an Audit Committee meeting. A copy of the 990 is made available for review by the Audit Committee at the meeting. Any changes/concerns are discussed and agreed upon by the committee. The Audit Committee votes to recommend the approval of the 990 to the full Board of Trustees, with the caveat that any required/desired changes to the 990 are made prior to full Board of Trustee review. Any required/desired changes discussed by the committee are then vetted with the school's audit firm and the mutually agreed upon changes are made to the 990. The 990 is made available for the full Board of Trustees review at a board meeting. The Audit Chairman presents a summary of the 990 to the full Board of Trustees. Any changes/concerns are discussed by the board. The Board of Trustees votes to approve the 990 for filing. The vote may contain a caveat of a required/desired change prior to filing. Any required/desired changes discussed at the meeting are vetted with the school's audit firm and the mutually agreed upon changes are made to the 990.”

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

“A conflict of interest form is distributed annually to all board members. Board members are asked to complete the form and submit it to the Organization on an annual basis. The board members are also asked at the beginning of each meeting if they have any conflicts of interest.”

Form 990, Part VI, Section B, line 15

“The Headmaster's compensation is determined by a compensation review committee (made up of the board's officers). They use comparative data supplied by NAIS and AISNE.”

Form 990, Part VI, Section C, line 19

“North Yarmouth Academy makes its governing documents, conflict of interest policy and certain financial statements available to the public upon appropriate request.”

Filing and Contact Details

Filer

Filer Name
North Yarmouth Academy
EIN
01-0211536
Phone
2078469051
Address
148 Main Street, Yarmouth, ME 04096

Signing Officer

Name
James Cabot
Title
President
Phone
2078469051
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Jackson
Formed
1814
Legal Domicile
Me
Voting Board Members
24
Independent Board Members
23
Employees
178
Volunteers
30

Preparer

Firm
Berry Dunn McNeil & Parker LLC
Address
2211 Congress St, Portland, ME 04102
Preparer
Melissa Magoon CPA
Phone
2077752387
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 10: Land, Buildings, and Equipment

“Section 1.263(a)-3(n) Election: North Yarmouth Academy 148 Main Street Yarmouth, ME 04096 EIN 01-0211536 North Yarmouth Academy is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).”

Form 990, Part XI, line 9:

“Change in Value of Deferred Gifts 50,518.”

Financial Statement Notes

Part V, Line 4:

“Intended use of endowment funds include capital improvements, scholarships, faculty enrichment, diversity, and other various mission-related purposes.”

Part XI, Line 2D - Other Adjustments:

“Rental Expense 59,658. Fundraising Expense 42,503. Change in Value of Deferred Gifts 50,518.”

Part XI, Line 4B - Other Adjustments:

“Financial Aid 4,283,693.”

Part XII, Line 2D - Other Adjustments:

“Rental Expense 59,658. Fundraising Expense 42,503.”

Part XII, Line 4B - Other Adjustments:

“Financial Aid 4,283,693.”

Raw XML AppendixShowing 400 of 850 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0206049
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Education of grades toddler through 12
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0105838
IRS990/AdvertisingGrp/ProgramServicesAmt073235
IRS990/AdvertisingGrp/TotalAmt0179073
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IRS990/BooksInCareOfDetail/PhoneNum02078475426
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0148 Main Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Yarmouth
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt091921
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0814168
IRS990/DepreciationDepletionGrp/TotalAmt0906089
IRS990/Desc0The Academy operates a private day school in Yarmouth, Maine with approximately 390 students from toddler through twelfth grade.The North Yarmouth Academy program encourages students to develop:1. Problem-solving skills based on sound analytical and creative thought2. Sophistication in writing, speaking and artistic expression3. Appreciation for the importance of athletic activity, teamwork and cooperation4. Self-confidence and self-respect through a breadth of experiences that extend beyond the classroom5. Concern for the larger community and an appreciation for the natural environment6. Desire to continue the process of lifelong learning
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IRS990/MissionDesc0North Yarmouth Academy is an independent, college preparatory, coeducational day school serving students in toddler through grade twelve. The school offers a structured program that sets clear standards and high expectations in an environment that emphasizes values of mutual respect, trust and community. North Yarmouth Academy is dedicated to fostering integrity, character and intellect in young adults.
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