Civic Intelligence

Exeter Day School

990 • Fiscal year 2023 • EIN 02-0244311

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 02, 2024

11 Marlboro StreetExeter, NH 03833

(603) 772-3342

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$48,719

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

86th percentile

43%

Faster asset growth than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

19%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$898,286

Up $271,623 (+43%) from 2022

Net Assets

Up

$897,154

Up $272,060 (+44%) from 2022

Liabilities

Down

$1,132

Down $437 (-28%) from 2022

Revenue

Up

$702,269

Up $109,802 (+19%) from 2022

Expenses

Up

$611,421

Up $113,392 (+23%) from 2022

Net Income

Down

$90,848

Down $3,590 (-3.8%) from 2022

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: $647,408Liabilities 2011: $4,838Net Assets 2011: $642,5702011Assets 2012: $586,719Liabilities 2012: $3,223Net Assets 2012: $583,4962012Assets 2013: $571,189Liabilities 2013: $4,625Net Assets 2013: $566,5642013Assets 2014: $561,444Liabilities 2014: $33,870Net Assets 2014: $527,5742014Assets 2015: $549,263Liabilities 2015: $52,774Net Assets 2015: $496,4892015Assets 2016: $563,618Liabilities 2016: $47,346Net Assets 2016: $516,2722016Assets 2017: $572,854Liabilities 2017: $5,174Net Assets 2017: $567,6802017Assets 2018: $548,365Liabilities 2018: $5,517Net Assets 2018: $542,8482018Assets 2021: $600,210Liabilities 2021: $69,554Net Assets 2021: $530,6562021Assets 2022: $626,663Liabilities 2022: $1,569Net Assets 2022: $625,0942022Assets 2023: $898,286Liabilities 2023: $1,132Net Assets 2023: $897,1542023Assets 2024: $1,029,623Liabilities 2024: $4,716Net Assets 2024: $1,024,9072024Assets 2025: $1,184,637Liabilities 2025: $1,649Net Assets 2025: $1,182,9882025

Highlighted filing

2023

Assets$898,286
Liabilities$1,132
Net Assets$897,154

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $464,129Expenses 2011: $462,586Net Income 2011: $1,5432011Revenue 2012: $396,742Expenses 2012: $455,816Net Income 2012: -$59,0742012Revenue 2013: $429,303Expenses 2013: $446,236Net Income 2013: -$16,9332013Revenue 2014: $432,249Expenses 2014: $471,239Net Income 2014: -$38,9902014Revenue 2015: $369,963Expenses 2015: $401,048Net Income 2015: -$31,0852015Revenue 2016: $494,388Expenses 2016: $474,605Net Income 2016: $19,7832016Revenue 2017: $554,217Expenses 2017: $502,809Net Income 2017: $51,4082017Revenue 2018: $469,368Expenses 2018: $494,200Net Income 2018: -$24,8322018Revenue 2021: $461,264Expenses 2021: $442,280Net Income 2021: $18,9842021Revenue 2022: $592,467Expenses 2022: $498,029Net Income 2022: $94,4382022Revenue 2023: $702,269Expenses 2023: $611,421Net Income 2023: $90,8482023Revenue 2024: $722,211Expenses 2024: $594,458Net Income 2024: $127,7532024Revenue 2025: $661,264Expenses 2025: $657,079Net Income 2025: $4,1852025

Highlighted filing

2023

Revenue$702,269
Expenses$611,421
Net Income$90,848
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 2, 2024
Return Version
2022v5.0
Gross Receipts
$703,571
Mission and Program Overview

Mission

Exeter day school is a non-profit preschool that has been serving the community since 1939.

Provide education to children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$523,725$552,743▲ $29,018
Other Notes and Loans Receivable, Net-$181,212-
Cash and Non-Interest-Bearing Accounts$99,574$163,331▲ $63,757
Savings and Temporary Cash Investments$3,364$1,000▼ $2,364
Total Assets$626,663$898,286▲ $271,623
Liabilities
Other Liabilities$1,569$1,132▼ $437
Total Liabilities$1,569$1,132▼ $437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$625,094$897,154▲ $272,060
Total Net Assets Fund Balance$625,094$897,154▲ $272,060
Total Liabilities and Net Assets / Fund Balance$626,663$898,286▲ $271,623

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$378,874$82,278$461,152
Leasehold Improvements$164,207$106,105$270,312
Equipment$6,821$24,998$31,819
Other Land Buildings$2,841$13,559$16,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Colleen AndersSchool DirecFT$48,719$48,719
Manon KotkowskiSchool DirecFT$24,073$24,073
Manon KotkowskiSchool Director-$24,073$24,073

Board Members and Trustees

NameTitle
Matthew GrisetPresident
Meghan ZipinBoard Direct
Katie BasedenSecretary
Katherine BaylorTreasurer
Katherine GibsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$116,357
Program Service Revenue
$575,084
Investment Income
$-1,302
Other Revenue
$12,130
All Other Contributions
$2,747
Change in Net Assets
$90,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,070
Other Expenses$297,351
Total Fundraising Expense$1,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,178$41,408-$291,586
All Other Expenses$28,102$73,857$1,943$103,902
Depreciation Depletion$42,639--$42,639
Other Expenses-$25,358-$25,358
Payroll Taxes$20,236$2,248-$22,484
Occupancy-$17,199-$17,199
Fees for Services Accounting-$7,227-$7,227
Fees for Services Legal-$4,407-$4,407
Total Functional Expenses$341,155$268,323$1,943$611,421
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,130
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payables/advance$1,132
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Yes, members are elected.

Form 990, Page 6, Part VI, Line 7B

YES

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board has various meetings during the year and reviews financial reports and transactions of the organization.

Form 990, Page 6, Part VI, Line 15A

BOARD REVIEWS ANNUALLY.

Form 990, Page 6, Part VI, Line 15B

BOARD REVIEWS ANNUALLY.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Exeter Day School
EIN
02-0244311
Phone
6037723342
Address
11 MARLBORO STREET, EXETER, NH 03833

Signing Officer

Name
Katherine Baylor
Title
Treasurer
Phone
6037723342
Signed
2024-08-02

Organization Details

Principal Officer
Colleen Anders
Voting Board Members
6
Independent Board Members
6
Employees
14

Preparer

Firm
Murphy Powers & Wilson Cpas Pc
Address
ONE MERRILL INDUSTRIAL DRIVE, HAMPTON, NH 03842-1942
Preparer
Daniel E Wilson
Phone
6039268063
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Insurance 14,697 4,390 0 activity fee expenses 3,910 9,572 0 land lease 0 11,696 0 plowing/landscaping 0 9,739 0 employee benefits 5,170 1,544 0 classroom supplies 0 6,248 0 supplies - office 1,745 4,273 0 equipment lease 0 5,486 0 computer & internet 0 2,591 0 office exp-billing costs 0 2,460 0 trash disposal 0 2,454 0 parents committee 688 1,683 0 staff development 1,728 516 0 advertising 0 2,218 0 fundraising expense 0 0 1,943 donations/gifts 0 1,171 0 extracurricular supplies 0 1,049 0 special events 0 967 0 teachers expense 0 878 0 supplies - food 0 876 0 licenses and fees 0 859 0 postage and shipping 0 822 0 playground equipment 0 770 0 bank service charges & cr 0 650 0 supplies - building 164 401 0 summer session supplies 0 544 0 total 28,102 73,857 1,943

Form 990, Part XI, Line 9

Prior year adjustment 181,212

Raw XML Appendix376 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER SOLICITATIONS AND REGISTRATION FORMS INCLUDE A STATEMENT REGARDING THE ORGANIZATION'S NONDISCRIMINATION POLICY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt024073
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MANON KOTKOWSKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt024073
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES, MEMBERS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD HAS VARIOUS MEETINGS DURING THE YEAR AND REVIEWS FINANCIAL REPORTS AND TRANSACTIONS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD REVIEWS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSURANCE 14,697 4,390 0 ACTIVITY FEE EXPENSES 3,910 9,572 0 LAND LEASE 0 11,696 0 PLOWING/LANDSCAPING 0 9,739 0 EMPLOYEE BENEFITS 5,170 1,544 0 CLASSROOM SUPPLIES 0 6,248 0 SUPPLIES - OFFICE 1,745 4,273 0 EQUIPMENT LEASE 0 5,486 0 COMPUTER & INTERNET 0 2,591 0 OFFICE EXP-BILLING COSTS 0 2,460 0 TRASH DISPOSAL 0 2,454 0 PARENTS COMMITTEE 688 1,683 0 STAFF DEVELOPMENT 1,728 516 0 ADVERTISING 0 2,218 0 FUNDRAISING EXPENSE 0 0 1,943 DONATIONS/GIFTS 0 1,171 0 EXTRACURRICULAR SUPPLIES 0 1,049 0 SPECIAL EVENTS 0 967 0 TEACHERS EXPENSE 0 878 0 SUPPLIES - FOOD 0 876 0 LICENSES AND FEES 0 859 0 POSTAGE AND SHIPPING 0 822 0 PLAYGROUND EQUIPMENT 0 770 0 BANK SERVICE CHARGES & CR 0 650 0 SUPPLIES - BUILDING 164 401 0 SUMMER SESSION SUPPLIES 0 544 0 TOTAL 28,102 73,857 1,943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR YEAR ADJUSTMENT 181,212
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0626663
IRS990/TotalAssetsEOYAmt0898286
IRS990/TotalAssetsGrp/BOYAmt0626663
IRS990/TotalAssetsGrp/EOYAmt0898286
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0116357
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01943
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0268323
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341155
IRS990/TotalFunctionalExpensesGrp/TotalAmt0611421
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01569
IRS990/TotalLiabilitiesEOYAmt01132
IRS990/TotalLiabilitiesGrp/BOYAmt01569
IRS990/TotalLiabilitiesGrp/EOYAmt01132
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0625094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0897154
IRS990/TotalProgramServiceExpensesAmt0341155
IRS990/TotalProgramServiceRevenueAmt0575084
IRS990/TotalReportableCompFromOrgAmt072792
IRS990/TotalRevenueGrp/ExclusionAmt0587214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1302
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0702269
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0626663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0898286
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt050 ACADIA LANE
IRS990/USAddress/CityNm0EXETER
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003833
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.EXETERDAYSCHOOL.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE BAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06037723342
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EXETER DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0EXET
ReturnHeader/Filer/EIN0020244311
ReturnHeader/Filer/PhoneNum06037723342
ReturnHeader/Filer/USAddress/AddressLine1Txt011 MARLBORO STREET
ReturnHeader/Filer/USAddress/CityNm0EXETER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003833
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020466387
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MURPHY POWERS & WILSON CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE MERRILL INDUSTRIAL DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0038421942
ReturnHeader/PreparerPersonGrp/PhoneNum06039268063
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL E WILSON
ReturnHeader/ReturnTs02024-08-07T14:12:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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