Civic Intelligence

Morristown After School Program

990 • Fiscal year 2024 • EIN 03-0339856

Jul 01, 2023 to Jun 30, 2024 • Filed on May 15, 2025

PO Box 858Morrisville, VT 05661

(802) 888-9248

Siviq Scores

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

Liabilities / Assets

90th percentile

0.74x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.36x

Higher debt load relative to revenue than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$61,696

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.4%

Faster asset growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$617,210

Down $2,581 (-0.4%) from 2023

Net Assets

Up

$161,711

Up $17,133 (+12%) from 2023

Liabilities

Down

$455,499

Down $19,714 (-4.1%) from 2023

Revenue

Up

$1,255,669

Up $137,708 (+12%) from 2023

Expenses

Up

$1,238,536

Up $113,348 (+10%) from 2023

Net Income

Up

$17,133

Up $24,360 (+337%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $19,722Liabilities 2011: $02011Assets 2012: $46,625Liabilities 2012: $02012Assets 2013: $58,273Liabilities 2013: $02013Assets 2014: $66,562Liabilities 2014: $0Net Assets 2014: $66,5622014Assets 2015: $77,596Liabilities 2015: $36,015Net Assets 2015: $41,5812015Assets 2016: $27,288Liabilities 2016: $0Net Assets 2016: $27,2882016Assets 2017: $682,712Liabilities 2017: $610,000Net Assets 2017: $72,7122017Assets 2018: $658,282Liabilities 2018: $589,533Net Assets 2018: $68,7492018Assets 2019: $643,553Liabilities 2019: $573,278Net Assets 2019: $70,2752019Assets 2020: $736,618Liabilities 2020: $549,032Net Assets 2020: $187,5862020Assets 2021: $721,744Liabilities 2021: $523,320Net Assets 2021: $198,4242021Assets 2022: $648,171Liabilities 2022: $496,366Net Assets 2022: $151,8052022Assets 2023: $619,791Liabilities 2023: $475,213Net Assets 2023: $144,5782023Assets 2024: $617,210Liabilities 2024: $455,499Net Assets 2024: $161,7112024

Highlighted filing

2024

Assets$617,210
Liabilities$455,499
Net Assets$161,711

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $146,557Expenses 2011: $150,055Net Income 2011: -$3,4982011Revenue 2012: $184,760Expenses 2012: $157,857Net Income 2012: $26,9032012Revenue 2013: $198,365Expenses 2013: $186,717Net Income 2013: $11,6482013Revenue 2014: $228,662Expenses 2014: $220,373Net Income 2014: $8,2892014Revenue 2015: $253,029Expenses 2015: $278,010Net Income 2015: -$24,9812015Revenue 2016: $323,992Expenses 2016: $338,285Net Income 2016: -$14,2932016Revenue 2017: $365,537Expenses 2017: $320,113Net Income 2017: $45,4242017Revenue 2018: $835,173Expenses 2018: $839,136Net Income 2018: -$3,9632018Revenue 2019: $878,224Expenses 2019: $876,698Net Income 2019: $1,5262019Revenue 2020: $988,620Expenses 2020: $881,309Net Income 2020: $107,3112020Revenue 2021: $936,250Expenses 2021: $925,412Net Income 2021: $10,8382021Revenue 2022: $931,483Expenses 2022: $978,102Net Income 2022: -$46,6192022Revenue 2023: $1,117,961Expenses 2023: $1,125,188Net Income 2023: -$7,2272023Revenue 2024: $1,255,669Expenses 2024: $1,238,536Net Income 2024: $17,1332024

Highlighted filing

2024

Revenue$1,255,669
Expenses$1,238,536
Net Income$17,133
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,256,729
Mission and Program Overview

Mission

To provide a quality child care and preschool program and after school and school vacation child care.

To provide a quality child care and preschool program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$545,793$527,860▼ $17,933
Savings and Temporary Cash Investments$50,514$70,013▲ $19,499
Cash and Non-Interest-Bearing Accounts$11,599$17,237▲ $5,638
Other Notes and Loans Receivable, Net$11,885$2,100▼ $9,785
Total Assets$619,791$617,210▼ $2,581
Liabilities
Mortgage Notes Payable Secured by Investment Property$475,213$454,248▼ $20,965
Other Liabilities-$1,251-
Total Liabilities$475,213$455,499▼ $19,714
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,578$161,711▲ $17,133
Total Net Assets Fund Balance$144,578$161,711▲ $17,133
Total Liabilities and Net Assets / Fund Balance$619,791$617,210▼ $2,581

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$410,817$87,143$497,960
Land$102,672-$102,672
Equipment$14,371$50,602$64,973
Other Land Buildings-$4,835$4,835
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Becca RaymonCo Execut. DFT$61,696$61,696
Megan CloutierCo Execut. DFT$51,622$51,622

Board Members and Trustees

NameTitle
James WestermannBoard Chair
Julie StevensonPresident
Jaenna BabajaneVice Chair
Julie FergusonBoard Member
Sarah MagoonSecretary
Alissa RaboinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,440
Program Service Revenue
$1,141,742
Investment Income
$64
Other Revenue
$1,423
All Other Contributions
$9,272
Change in Net Assets
$17,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$938,185
Other Expenses$300,351
Total Fundraising Expense$6,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$717,821--$717,821
Current Officers, Directors, Trustees, and Key Employees$19,674$91,021$5,826$116,521
Payroll Taxes$77,344$9,546$611$87,501
Occupancy$68,509--$68,509
All Other Expenses$39,060$1,424$30$40,514
Interest$39,490--$39,490
Insurance$28,780$2,063$132$30,975
Depreciation Depletion$17,933--$17,933
Pension Plan Contributions$8,413$2,310$148$10,871
Other Expenses$11,331$8,450-$8,450
Office Expenses$2,225$4,028-$6,253
Other Employee Benefits$5,142$309$20$5,471
Advertising$4,548--$4,548
Fees for Services Other$4,013--$4,013
Fees for Services Legal-$3,800-$3,800
Fees for Services Accounting-$175-$175
Total Functional Expenses$1,108,643$123,126$6,767$1,238,536
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,483
Fundraising Direct Expenses$1,060
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
Employee Simple Contribution$1,251
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 6

Members shall include parents or guardians of children enrolled in the morrisville after school program, staff members employed by the program and the principal of the morristown elementary school.

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

Each family shall have a single vote in all elections and decision making and shall be expected to attend the annual meeting. Officers shall be elected at the annual meeting by majority selection from among the members.

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

The board of directors reviews the 990 tax return before it is filed with the irs.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Morristown After School Program
EIN
03-0339856
Phone
8028889248
Address
PO BOX 858, MORRISVILLE, VT 05661

Signing Officer

Name
Alissa Raboin
Title
Treasurer
Phone
8028889248
Signed
2025-05-15

Organization Details

Principal Officer
James Westermann
Formed
1993
Legal Domicile
Vt
Voting Board Members
8
Independent Board Members
8
Employees
39
Volunteers
1

Preparer

Firm
Marckres Norder and Company Inc
Address
PO BOX 732, MORRISVILLE, VT 05661
Preparer
Deborah L Verzilli CPA
Phone
8028887781
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0336
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01144225
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01090125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0930929
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0753393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0797128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04715800
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0336
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt05230707
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01256665
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01117897
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0931429
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0936108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0988608
IRS990ScheduleA/Total509Grp/TotalAmt05230707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01256729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01117961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0931483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0936250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0988620
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05231043
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0410817
IRS990ScheduleD/BuildingsGrp/DepreciationAmt087143
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0497960
IRS990ScheduleD/EquipmentGrp/BookValueAmt014371
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050602
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064973
IRS990ScheduleD/LandGrp/BookValueAmt0102672
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0102672
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04835
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE SIMPLE CONTRIBUTION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0527860
IRS990ScheduleD/TotalLiabilityAmt01251
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS SHALL INCLUDE PARENTS OR GUARDIANS OF CHILDREN ENROLLED IN THE MORRISVILLE AFTER SCHOOL PROGRAM, STAFF MEMBERS EMPLOYED BY THE PROGRAM AND THE PRINCIPAL OF THE MORRISTOWN ELEMENTARY SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH FAMILY SHALL HAVE A SINGLE VOTE IN ALL ELECTIONS AND DECISION MAKING AND SHALL BE EXPECTED TO ATTEND THE ANNUAL MEETING. OFFICERS SHALL BE ELECTED AT THE ANNUAL MEETING BY MAJORITY SELECTION FROM AMONG THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE 990 TAX RETURN BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0619791
IRS990/TotalAssetsEOYAmt0617210
IRS990/TotalAssetsGrp/BOYAmt0619791
IRS990/TotalAssetsGrp/EOYAmt0617210
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0112440
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06767
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123126
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01108643
IRS990/TotalFunctionalExpensesGrp/TotalAmt01238536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0475213
IRS990/TotalLiabilitiesEOYAmt0455499
IRS990/TotalLiabilitiesGrp/BOYAmt0475213
IRS990/TotalLiabilitiesGrp/EOYAmt0455499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144578
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0161711
IRS990/TotalProgramServiceExpensesAmt01108643
IRS990/TotalProgramServiceRevenueAmt01141742
IRS990/TotalReportableCompFromOrgAmt0113318
IRS990/TotalRevenueGrp/ExclusionAmt064
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01141742
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01255669
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0619791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0617210
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 858
IRS990/USAddress/CityNm0MORRISVILLE
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005661
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MASP-PROGRAM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISSA RABOIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08028889248
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MORRISTOWN AFTER SCHOOL PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0MORR
ReturnHeader/Filer/EIN0030339856
ReturnHeader/Filer/PhoneNum08028889248
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 858
ReturnHeader/Filer/USAddress/CityNm0MORRISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005661
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030322133
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCKRES NORDER AND COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 732
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MORRISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005661
ReturnHeader/PreparerPersonGrp/PhoneNum08028887781
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.46$0.16$1.26$1.24$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.48$0.14$1.12$1.13$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.65$0.50$0.15$0.93$0.98$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.52$0.20$0.94$0.93$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.55$0.19$0.99$0.88$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.57$0.07$0.88$0.88$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.59$0.07$0.84$0.84$0.00
2017Summary only. Only limited summary data is available for this year.$0.68$0.61$0.07$0.37$0.32$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.32$0.34$0.01
2015Summary only. Only limited summary data is available for this year.$0.08$0.04$0.04$0.25$0.28$0.02
2014Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.23$0.22$0.01
2013Summary only. Only limited summary data is available for this year.$0.06$0.00$0.20$0.19$0.01
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.18$0.16$0.03
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.15$0.15$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $1M-$5M nonprofits