Civic Intelligence

Maine Central Institute

EIN 01-0212438 • 501(c)3 • Pittsfield, ME

Profile

MCI engages a multicultural student body with diverse abilities and interests in a rigorous and comprehensive college and career preparatory experience. In a safe and nurturing environment, students develop self-esteem, academic skills, and social responsibility to be thoughtful global citizens and lifelong learners.

295 Main StreetPittsfield, ME 04967

www.mci-school.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.21x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.46x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$242,936

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

20th percentile

-3.0%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-15%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$26,489,958

Down $823,686 (-3.0%) from 2023

Liabilities

Up

$5,542,617

Up $679,316 (+14%) from 2023

Net Assets

Down

$20,947,341

Down $1,503,002 (-6.7%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin51st percentile

Revenue

Down

$11,984,432

Down $2,123,050 (-15%) from 2023

Expenses

Up

$11,419,757

Up $338,764 (+3.1%) from 2023

Net Income

Down

$564,675

Down $2,461,814 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$30M$20M$10M$0Assets 2010: $15,808,145Liabilities 2010: $5,536,437Net Assets 2010: $10,271,7082010Assets 2011: $17,406,517Liabilities 2011: $5,980,887Net Assets 2011: $11,425,6302011Assets 2012: $18,532,063Liabilities 2012: $5,869,601Net Assets 2012: $12,662,4622012Assets 2013: $18,933,438Liabilities 2013: $5,414,631Net Assets 2013: $13,518,8072013Assets 2014: $20,998,469Liabilities 2014: $5,729,860Net Assets 2014: $15,268,6092014Assets 2015: $22,757,157Liabilities 2015: $5,974,552Net Assets 2015: $16,782,6052015Assets 2016: $23,969,679Liabilities 2016: $5,672,275Net Assets 2016: $18,297,4042016Assets 2017: $26,145,708Liabilities 2017: $5,631,980Net Assets 2017: $20,513,7282017Assets 2018: $25,909,953Liabilities 2018: $5,238,331Net Assets 2018: $20,671,6222018Assets 2019: $24,965,716Liabilities 2019: $4,452,640Net Assets 2019: $20,513,0762019Assets 2020: $25,292,037Liabilities 2020: $5,327,982Net Assets 2020: $19,964,0552020Assets 2021: $27,592,245Liabilities 2021: $4,688,038Net Assets 2021: $22,904,2072021Assets 2022: $28,801,582Liabilities 2022: $4,371,505Net Assets 2022: $24,430,0772022Assets 2023: $27,313,644Liabilities 2023: $4,863,301Net Assets 2023: $22,450,3432023Assets 2024: $26,489,958Liabilities 2024: $5,542,617Net Assets 2024: $20,947,3412024

Highlighted filing

2024

Assets$26,489,958
Liabilities$5,542,617
Net Assets$20,947,341
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,332,5752010Expenses 2011: $10,019,4102011Expenses 2012: $10,118,2892012Revenue 2013: $9,638,768Expenses 2013: $9,080,647Net Income 2013: $558,1212013Revenue 2014: $9,887,085Expenses 2014: $8,699,883Net Income 2014: $1,187,2022014Revenue 2015: $11,576,016Expenses 2015: $9,769,308Net Income 2015: $1,806,7082015Revenue 2016: $12,755,804Expenses 2016: $10,916,237Net Income 2016: $1,839,5672016Revenue 2017: $12,440,509Expenses 2017: $10,658,059Net Income 2017: $1,782,4502017Revenue 2018: $10,144,135Expenses 2018: $10,476,692Net Income 2018: -$332,5572018Revenue 2019: $9,398,686Expenses 2019: $9,815,393Net Income 2019: -$416,7072019Revenue 2020: $8,938,297Expenses 2020: $9,298,819Net Income 2020: -$360,5222020Revenue 2021: $10,693,279Expenses 2021: $9,794,275Net Income 2021: $899,0042021Revenue 2022: $11,684,764Expenses 2022: $10,054,000Net Income 2022: $1,630,7642022Revenue 2023: $14,107,482Expenses 2023: $11,080,993Net Income 2023: $3,026,4892023Revenue 2024: $11,984,432Expenses 2024: $11,419,757Net Income 2024: $564,6752024

Highlighted filing

2024

Revenue$11,984,432
Expenses$11,419,757
Net Income$564,675
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$26,489,958
Liabilities
$5,542,617
Net assets
$20,947,341
Revenue
$11,984,432
Expenses
$11,419,757
Net income
$564,675
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.5$5.54$20.9$12.0$11.4$0.56
2023Detailed filing. Detailed filing data is available for this year.$27.3$4.86$22.5$14.1$11.1$3.03
2022Detailed filing. Detailed filing data is available for this year.$28.8$4.37$24.4$11.7$10.1$1.63
2021Detailed filing. Detailed filing data is available for this year.$27.6$4.69$22.9$10.7$9.79$0.90
2020Detailed filing. Detailed filing data is available for this year.$25.3$5.33$20.0$8.94$9.30$0.36
2019Detailed filing. Detailed filing data is available for this year.$25.0$4.45$20.5$9.40$9.82$0.42
2018Detailed filing. Detailed filing data is available for this year.$25.9$5.24$20.7$10.1$10.5$0.33
2017Detailed filing. Detailed filing data is available for this year.$26.1$5.63$20.5$12.4$10.7$1.78
2016Detailed filing. Detailed filing data is available for this year.$24.0$5.67$18.3$12.8$10.9$1.84
2015Detailed filing. Detailed filing data is available for this year.$22.8$5.97$16.8$11.6$9.77$1.81
2014Detailed filing. Detailed filing data is available for this year.$21.0$5.73$15.3$9.89$8.70$1.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$5.41$13.5$9.64$9.08$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$5.87$12.7$10.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$5.98$11.4$10.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$5.54$10.3$9.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$11,984,432
Mission and Program Overview

Mission

MCI will inspire students to lead ethical, purposeful, and happy lives as local and world citizens.

Secondary school education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,565,626$12,276,658▼ $288,968
Investments in Publicly Traded Securities$9,415,345$9,871,552▲ $456,207
Cash and Non-Interest-Bearing Accounts$1,490,632$1,758,510▲ $267,878
Accounts Receivable$999,191$259,369▼ $739,822
Pledges and Grants Receivable$661,823$206,500▼ $455,323
Prepaid Expenses and Deferred Charges$83,095$77,315▼ $5,780
Intangible Assets$31,434$22,500▼ $8,934
Inventories for Sale or Use$4,523$4,523→ $0
Total Assets$27,313,644$26,489,958▼ $823,686
Other Assets Total$2,061,975$2,013,031▼ $48,944
Liabilities
Tax Exempt Bond Liabilities$2,894,567$2,797,401▼ $97,166
Other Liabilities$614,550$1,401,244▲ $786,694
Accounts Payable and Accrued Expenses$1,239,081$1,155,669▼ $83,412
Deferred Revenue$115,103$188,303▲ $73,200
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Total Liabilities$4,863,301$5,542,617▲ $679,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,464,334$11,712,702▼ $4,751,632
Net Assets With Donor Restrictions$5,986,009$9,234,639▲ $3,248,630
Total Net Assets Fund Balance$22,450,343$20,947,341▼ $1,503,002
Total Liabilities and Net Assets / Fund Balance$27,313,644$26,489,958▼ $823,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,711,329$11,005,311$17,716,640
Other Land Buildings$4,484,147-$4,484,147
Equipment$692,065$2,591,897$3,283,962
Land$389,117-$389,117
Other Assets Org$1,997,756--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$9,455,353---$9,455,353
2022$9,370,571-▲ $765,553$680,771$9,455,353
2021$10,887,089-▼ $835,747$680,771$9,370,571
2020$8,788,321$55,225▲ $2,299,370$255,827$10,887,089
2019$8,501,353$68,125▲ $494,370$275,527$8,788,321
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David PearsonHead of SchoolFT$185,737$57,199$242,936
Daniel WelchChief Financial OfficerFT$97,633$13,343$110,976

Board Members and Trustees

NameTitle
Michael DowBoard President
Tania CarnrickPast Vice President
Gregg NewhousePast Trustee
Jason CummingsPast Trustee
Norbert YoungPast Trustee
Aaron RosenTrustee
Allen DyerTrustee
Charles JeffersTrustee
Craig WeaverTrustee
Dan TiltonTrustee
Deborah RozeboomTrustee
Debra PronovostTrustee
Elizabeth RossTrustee
Eric ThompsonTrustee
Erik UpdykeTrustee
Frank HaseltineTrustee
Joo Ohk YiTrustee
Kristy HapworthTrustee
Lewis Fitts IIITrustee
Margaret PeatTrustee
Matthew SteinTrustee
Mitchell HalleeTrustee
Natalia HallTrustee
Paul PietranicoTrustee
Robert BryantTrustee
Timothy ArchibaldTrustee
Kyle HolmstromTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Compass GroupFood Service Vendor2400 Yorkmont Road, Charlotte, NC 28217$779,240
Cianbro CorporationConstruction Services101 Cianbro Square, Pittsfield, ME 04967$341,949
Revenue and Support

Revenue Composition

Contributions and Grants
$2,069,634
Program Service Revenue
$9,560,359
Investment Income
$354,439
Other Revenue
$0
All Other Contributions
$2,069,634
Change in Net Assets
$564,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,648,922
Other Expenses$3,750,542
Grants and Similar Amounts Paid$2,020,293
Total Fundraising Expense$290,815
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,656,691$421,277$149,978$4,227,946
Grants to Domestic Individuals$2,020,293--$2,020,293
Occupancy$316,364$356,979$7,390$680,733
Other Employee Benefits$593,994$56,557$16,612$667,163
Depreciation Depletion$487,675$172,737$3,231$663,643
Current Officers, Directors, Trustees, and Key Employees$82,902$259,132$11,878$353,912
Payroll Taxes$214,502$47,609$10,128$272,239
Fees for Services Other$159,890$11,937$52,088$223,915
Other Expenses$184,438$578,452$18,184$184,438
Office Expenses$58,634$89,432$13,757$161,823
Pension Plan Contributions$113,797$9,093$4,772$127,662
Conferences and Meetings$4,142$86,747$1,333$92,222
Fees for Services Management-$90,556-$90,556
Insurance$74,343--$74,343
Interest$46,319$25,392$361$72,072
Travel$51,114--$51,114
Fees for Services Legal-$45,221-$45,221
Fees for Services Accounting-$35,975-$35,975
Information Technology$17,857--$17,857
Advertising$2,622$2,153$1,103$5,878
Total Functional Expenses$8,839,693$2,289,249$290,815$11,419,757
International Activity

International Summary

Offices
0
Employees
0
Spending
$438,000

International Compliance

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
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Student recruitment, program implementation assistance, and overall program oversight in partnershipLincoln Management Consultants are our partners in Taiwan. We offer online programming to students there and they visit our school in the summer for an intensive academic program. These students are eligible to earn a MCI diploma at the conclusion of the program which typically lasts three years. We pay them a commission, based on an MOU, for their services to the program.00$438,000
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$1,340,841
Capital Lease Obligation$51,243
Other Current Liabilities$9,160

Bond Issues

BondIssuerIssuedIssue PricePurpose
AFinance Authority of Maine2021-11-12$2,934,810Refunding of Previously issued 2012 Finance Authority of Maine Bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,934,810$2,934,810$72,174-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

“Form 990 is prepared by an outside accounting firm. A complete copy of the form and all schedules is reviewed by the Chief Financial Officer as well as the finance/investment committee. A copy of the core Form 990 including all schedules is then provided to each member of the board of trustees for review.”

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

“Every October, the Organization requires the completion of a conflict-of-interest disclosure form for any situation that would give rise to a conflict. The Organization maintains records as to who has returned a completed form and the situation in question.”

Form 990, Part VI, Section B, line 15

“When determining the compensation levels for the Head of School of the school, the Organization reviewed documentation from the Independent Schools Association of Northern New England and the National Association of Independent Schools. Salary levels for prior Headmasters, as well as information from other similar schools is also reviewed. The executive administration staff compensation is also based upon documentation from ISANE.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Maine Central Institute
EIN
01-0212438
Phone
2074874454
Address
295 Main Street, Pittsfield, ME 04967

Signing Officer

Name
Jerilyn Underhill
Title
Chief Financial Officer
Phone
2074874454
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Pearson
Formed
1866
Legal Domicile
Me
Voting Board Members
23
Independent Board Members
23
Employees
173
Volunteers
100

Preparer

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

Additional Explanations

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

“Section 1.263(a)-3(n) Election: Maine Central Institute 295 Main Street Pittsfield, ME 04967 EIN 01-0212438 Maine Central Institute 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 split-interest agreement -48,943.”

Form 990, Part XII, Line 2A: Financial Statements and Reporting

“As of May 15, 2025, the Organization's financial statement audit for the fiscal year-ended 6/30/24 is still in process and has not yet been completed. As a result, questions related to financial statement audit on Form 990 Part IV and Part XII have been answered 'no' accordingly.”

Financial Statement Notes

Part V, Line 4:

“MCI maintains endowment investment funds that are used to fund current/future operations, scholarships, facilities, and to supply capital for other various needs.”

Raw XML AppendixShowing 400 of 816 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/Desc0Maine Central Institute offers high school and postgraduate programs in Pittsfield, Maine to Maine School Administrative District #53 (SAD #53), students attending from towns with school choice, students transferring from other districts and boarding students. Education and meals provided for approximately 250 students; housing is provided for approximately 54 students.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2713343
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2857199
IRS990/Form990PartVIISectionAGrp/PersonNm0Michael Dow
IRS990/Form990PartVIISectionAGrp/PersonNm1Kyle Holmstrom
IRS990/Form990PartVIISectionAGrp/PersonNm2Timothy Archibald
IRS990/Form990PartVIISectionAGrp/PersonNm3Robert Bryant
IRS990/Form990PartVIISectionAGrp/PersonNm4Allen Dyer
IRS990/Form990PartVIISectionAGrp/PersonNm5Lewis Fitts III
IRS990/Form990PartVIISectionAGrp/PersonNm6Natalia Hall
IRS990/Form990PartVIISectionAGrp/PersonNm7Mitchell Hallee
IRS990/Form990PartVIISectionAGrp/PersonNm8Kristy Hapworth
IRS990/Form990PartVIISectionAGrp/PersonNm9Frank Haseltine
IRS990/Form990PartVIISectionAGrp/PersonNm10Charles Jeffers
IRS990/Form990PartVIISectionAGrp/PersonNm11Margaret Peat
IRS990/Form990PartVIISectionAGrp/PersonNm12Paul Pietranico
IRS990/Form990PartVIISectionAGrp/PersonNm13Debra Pronovost
IRS990/Form990PartVIISectionAGrp/PersonNm14Aaron Rosen
IRS990/Form990PartVIISectionAGrp/PersonNm15Elizabeth Ross
IRS990/Form990PartVIISectionAGrp/PersonNm16Deborah Rozeboom
IRS990/Form990PartVIISectionAGrp/PersonNm17Matthew Stein
IRS990/Form990PartVIISectionAGrp/PersonNm18Dan Tilton
IRS990/Form990PartVIISectionAGrp/PersonNm19Eric Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm20Erik Updyke
IRS990/Form990PartVIISectionAGrp/PersonNm21Craig Weaver
IRS990/Form990PartVIISectionAGrp/PersonNm22Joo Ohk Yi
IRS990/Form990PartVIISectionAGrp/PersonNm23Tania Carnrick
IRS990/Form990PartVIISectionAGrp/PersonNm24Gregg Newhouse
IRS990/Form990PartVIISectionAGrp/PersonNm25Jason Cummings
IRS990/Form990PartVIISectionAGrp/PersonNm26Norbert Young
IRS990/Form990PartVIISectionAGrp/PersonNm27Daniel Welch
IRS990/Form990PartVIISectionAGrp/PersonNm28David Pearson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
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/TitleTxt23Past Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt24Past Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt25Past Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt26Past Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt27Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt28Head of School
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IRS990/MissionDesc0MCI engages a multicultural student body with diverse abilities and interests in a rigorous and comprehensive college and career preparatory experience. In a safe and nurturing environment, students develop self-esteem, academic skills, and social responsibility to be thoughtful global citizens and lifelong learners.
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