Civic Intelligence

Center for Teaching and Learning

990 • Fiscal year 2016 • EIN 01-0448173

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 27, 2016

119 Cross Point RoadEdgecomb, ME 04556

(207) 882-9706

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$71,625

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

29th percentile

-3.7%

Faster asset growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

4.0%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$742,867

Down $28,567 (-3.7%) from 2015

Net Assets

Down

$742,867

Down $28,567 (-3.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$779,435

Up $30,276 (+4.0%) from 2015

Expenses

Up

$808,002

Up $35,424 (+4.6%) from 2015

Net Income

Down

-$28,567

Down $5,148 (-22%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $978,328Liabilities 2011: $6,014Net Assets 2011: $972,3142011Assets 2012: $889,317Liabilities 2012: $4,141Net Assets 2012: $885,1762012Assets 2013: $851,110Liabilities 2013: $2,196Net Assets 2013: $848,9142013Assets 2014: $795,029Liabilities 2014: $176Net Assets 2014: $794,8532014Assets 2015: $771,434Liabilities 2015: $0Net Assets 2015: $771,4342015Assets 2016: $742,867Liabilities 2016: $0Net Assets 2016: $742,8672016Assets 2017: $727,650Liabilities 2017: $0Net Assets 2017: $727,6502017Assets 2018: $778,388Liabilities 2018: $0Net Assets 2018: $778,3882018Assets 2019: $658,177Liabilities 2019: $0Net Assets 2019: $658,1772019Assets 2020: $639,828Liabilities 2020: $167,000Net Assets 2020: $472,8282020Assets 2021: $583,466Liabilities 2021: $0Net Assets 2021: $583,4662021Assets 2022: $667,082Liabilities 2022: $41,579Net Assets 2022: $625,5032022Assets 2023: $731,897Liabilities 2023: $29,097Net Assets 2023: $702,8002023Assets 2024: $872,159Liabilities 2024: $15,700Net Assets 2024: $856,4592024Assets 2025: $1,042,644Liabilities 2025: $9,779Net Assets 2025: $1,032,8652025

Highlighted filing

2016

Assets$742,867
Liabilities$0
Net Assets$742,867

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $701,218Expenses 2011: $668,632Net Income 2011: $32,5862011Expenses 2012: $816,9932012Revenue 2013: $751,869Expenses 2013: $788,131Net Income 2013: -$36,2622013Revenue 2014: $697,733Expenses 2014: $751,794Net Income 2014: -$54,0612014Revenue 2015: $749,159Expenses 2015: $772,578Net Income 2015: -$23,4192015Revenue 2016: $779,435Expenses 2016: $808,002Net Income 2016: -$28,5672016Revenue 2017: $770,615Expenses 2017: $785,832Net Income 2017: -$15,2172017Revenue 2018: $888,346Expenses 2018: $837,608Net Income 2018: $50,7382018Revenue 2019: $725,170Expenses 2019: $845,381Net Income 2019: -$120,2112019Revenue 2020: $705,350Expenses 2020: $890,699Net Income 2020: -$185,3492020Revenue 2021: $1,033,061Expenses 2021: $935,248Net Income 2021: $97,8132021Revenue 2022: $982,973Expenses 2022: $916,400Net Income 2022: $66,5732022Revenue 2023: $1,020,502Expenses 2023: $943,205Net Income 2023: $77,2972023Revenue 2024: $1,143,485Expenses 2024: $995,405Net Income 2024: $148,0802024Revenue 2025: $1,188,254Expenses 2025: $1,011,848Net Income 2025: $176,4062025

Highlighted filing

2016

Revenue$779,435
Expenses$808,002
Net Income-$28,567
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 27, 2016
Return Version
2015v2.1
Gross Receipts
$783,770
Mission and Program Overview

Mission

To provide a teaching model for a quality education, dedicated to the development and dissemination of authentic, rigorous and joyful methods of teaching.

To provide a teaching model for a quality education dedicated to the development and dissemination of authentic, rigorous, and joyful methods of teaching

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$771,434$742,867▼ $28,567
Investments Other Securities$327,201$340,698▲ $13,497
Land, Buildings, and Equipment, Net$336,750$333,677▼ $3,073
Savings and Temporary Cash Investments$104,122$65,030▼ $39,092
Cash and Non-Interest-Bearing Accounts$3,361$3,462▲ $101
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$771,434$742,867▼ $28,567
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$771,434$742,867▼ $28,567
Total Liabilities and Net Assets / Fund Balance$771,434$742,867▼ $28,567

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,024$366,586$614,610
Equipment$15,764$161,774$177,538
Land$69,889-$69,889
Other Securities$340,383--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ted DemilleClerk & Faculty Representa-$71,625$71,625
M Scott MacdonaldSchool DirectorFT$70,544$70,544
Katherine RittershausFaculty Representative-$43,848$43,848
Anne Atwell MerkelFaculty Representative-$38,221$38,221
Nancie AtwellPresidentPT$10,000$10,000

Board Members and Trustees

NameTitle
Roberta JordanTrustee
Paul DurginParent Representative
Dugald C Mcleod JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,148
Program Service Revenue
$611,578
Investment Income
$9,126
Other Revenue
$11,583
All Other Contributions
$147,148
Change in Net Assets
$-28,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$656,153
Other Expenses$151,124
Grants and Similar Amounts Paid$725
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$198,966$35,272-$234,238
Other Salaries and Wages$195,430--$195,430
Payroll Taxes$168,296--$168,296
Other Employee Benefits$58,189--$58,189
Fees for Services Other$35,179--$35,179
Depreciation Depletion$24,934--$24,934
Occupancy$14,426--$14,426
Insurance$6,636--$6,636
Other Expenses$4,470--$4,470
All Other Expenses$1,816--$1,816
Grants to Domestic Orgs$725--$725
Travel$189--$189
Advertising$23--$23
Total Functional Expenses$772,730$35,272$0$808,002
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,084
Fundraising Direct Expenses$4,335
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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 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 A, Line 2

Nancie atwell, president and dugald c. Mcleod jr, treasurer are wife and husband. Anne atwell merkel is nancie atwell's daughter.

Form 990, Part VI, Section B, Line 11

The board reviews the form 990 prior to filing with the internal revenue service

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

Form 990, part vi, section b, line 12c: reviewed annually by the board of directors

Form 990, Part VI, Section B, Line 15

Form 990, part vi, section a, line 2: president and treasurer are wife and husband. Faculty representative anne atwell merkel is related to the president and treasurer. Form 990, part vi, section b, line 15: reviewed annually by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are available to the public by request

Filing and Contact Details

Filer

Filer Name
Center for Teaching and Learning
EIN
01-0448173
Phone
2078829706
Address
119 CROSS POINT ROAD, EDGECOMB, ME 04556

Signing Officer

Name
Margaret Limm
Title
School Director
Phone
2078829706
Signed
2016-10-27

Organization Details

Principal Officer
Margaret Limm
Formed
1990
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
18
Volunteers
73

Preparer

Firm
William H Brewer CPA
Address
858 WASHINGTON STREET, BATH, ME 04530
Preparer
William H Brewer
Phone
2074439759
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104122
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065030
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0248024
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0366586
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0614610
IRS990ScheduleD/EquipmentGrp/BookValueAmt015764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0161774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177538
IRS990ScheduleD/LandGrp/BookValueAmt069889
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069889
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0315
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1340383
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FIDELITY MONEY MARKET ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1FIDELITY ACCOUNT INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0333677
IRS990ScheduleD/TotalBookValueSecuritiesAmt0340698
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ADVERTISEMENT IN THE LOCAL PAPERS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NANCIE ATWELL, PRESIDENT AND DUGALD C. MCLEOD JR, TREASURER ARE WIFE AND HUSBAND. ANNE ATWELL MERKEL IS NANCIE ATWELL'S DAUGHTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION B, LINE 12C: REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, SECTION A, LINE 2: PRESIDENT AND TREASURER ARE WIFE AND HUSBAND. FACULTY REPRESENTATIVE ANNE ATWELL MERKEL IS RELATED TO THE PRESIDENT AND TREASURER. FORM 990, PART VI, SECTION B, LINE 15: REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0ME
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0771434
IRS990/TotalAssetsEOYAmt0742867
IRS990/TotalAssetsGrp/BOYAmt0771434
IRS990/TotalAssetsGrp/EOYAmt0742867
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0147148
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0772730
IRS990/TotalFunctionalExpensesGrp/TotalAmt0808002
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0771434
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742867
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0772730
IRS990/TotalProgramServiceRevenueAmt0611578
IRS990/TotalReportableCompFromOrgAmt0234238
IRS990/TotalRevenueGrp/ExclusionAmt016469
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0615818
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0779435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt073
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0771434
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0742867
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0189
IRS990/TravelGrp/TotalAmt0189
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0119 CROSS POINT ROAD
IRS990/USAddress/CityNm0EDGECOMB
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004556
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGARET LIMM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SCHOOL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02078829706
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR TEACHING AND LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0010448173
ReturnHeader/Filer/PhoneNum02078829706
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 CROSS POINT ROAD
ReturnHeader/Filer/USAddress/CityNm0EDGECOMB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004556
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010330007
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM H BREWER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0858 WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004530
ReturnHeader/PreparerPersonGrp/PhoneNum02074439759
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM H BREWER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.01$1.03$1.19$1.01$0.18
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.86$1.14$1.00$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$1.02$0.94$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.04$0.63$0.98$0.92$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$1.03$0.94$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.17$0.47$0.71$0.89$0.19
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.66$0.00$0.66$0.73$0.85$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$0.89$0.84$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$0.77$0.79$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.78$0.81$0.03
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.77$0.00$0.77$0.75$0.77$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.79$0.70$0.75$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$0.75$0.79$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$0.82
2011Summary only. Only limited summary data is available for this year.$0.98$0.01$0.97$0.70$0.67$0.03