Civic Intelligence

Ayer Community School Inc

EIN 04-2546561 • 501(c)3 • Ayer, MA

Profile

Provide educational programing for preschool aged children.

21A Washington StreetAyer, MA 01432

www.ayercommunityschool.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.91x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.47x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-5.7%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$45,161

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

89th percentile

73%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

57th percentile

2.9%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$172,684

Up $115,133 (+200%) from 2022

Liabilities

Up

$156,631

Up $156,631 from 2022

Net Assets

Down

$16,053

Down $41,498 (-72%) from 2022

Operations
Liabilities / Revenue91st percentileNet Margin35th percentile

Revenue

Up

$334,720

Up $18,454 (+5.8%) from 2022

Expenses

Up

$353,651

Up $48,186 (+16%) from 2022

Net Income

Down

-$18,931

Down $29,732 (-275%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$200K$150K$100K$50K$0Assets 2011: $94,635Liabilities 2011: $0Net Assets 2011: $94,6352011Assets 2012: $95,364Liabilities 2012: $0Net Assets 2012: $95,3642012Assets 2013: $87,311Liabilities 2013: $0Net Assets 2013: $87,3112013Assets 2014: $86,102Liabilities 2014: $0Net Assets 2014: $86,1022014Assets 2015: $79,286Liabilities 2015: $0Net Assets 2015: $79,2862015Assets 2016: $79,696Liabilities 2016: $0Net Assets 2016: $79,6962016Assets 2017: $54,747Liabilities 2017: $0Net Assets 2017: $54,7472017Assets 2018: $38,968Liabilities 2018: $0Net Assets 2018: $38,9682018Assets 2019: $38,310Liabilities 2019: $0Net Assets 2019: $38,3102019Assets 2020: $42,518Liabilities 2020: $37,700Net Assets 2020: $4,8182020Assets 2021: $46,750Liabilities 2021: $0Net Assets 2021: $46,7502021Assets 2022: $57,551Liabilities 2022: $0Net Assets 2022: $57,5512022Assets 2024: $172,684Liabilities 2024: $156,631Net Assets 2024: $16,0532024

Highlighted filing

2024

Assets$172,684
Liabilities$156,631
Net Assets$16,053
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $211,718Expenses 2011: $215,808Net Income 2011: -$4,0902011Revenue 2012: $218,854Expenses 2012: $218,125Net Income 2012: $7292012Revenue 2013: $207,378Expenses 2013: $215,431Net Income 2013: -$8,0532013Revenue 2014: $218,279Expenses 2014: $219,488Net Income 2014: -$1,2092014Revenue 2015: $221,178Expenses 2015: $227,994Net Income 2015: -$6,8162015Revenue 2016: $250,216Expenses 2016: $249,806Net Income 2016: $4102016Revenue 2017: $228,434Expenses 2017: $253,383Net Income 2017: -$24,9492017Revenue 2018: $221,667Expenses 2018: $237,446Net Income 2018: -$15,7792018Revenue 2019: $250,773Expenses 2019: $251,431Net Income 2019: -$6582019Revenue 2020: $136,089Expenses 2020: $169,581Net Income 2020: -$33,4922020Revenue 2021: $238,259Expenses 2021: $196,327Net Income 2021: $41,9322021Revenue 2022: $316,266Expenses 2022: $305,465Net Income 2022: $10,8012022Revenue 2024: $334,720Expenses 2024: $353,651Net Income 2024: -$18,9312024

Highlighted filing

2024

Revenue$334,720
Expenses$353,651
Net Income-$18,931
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$172,684
Liabilities
$156,631
Net assets
$16,053
Revenue
$334,720
Expenses
$353,651
Net income
-$18,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.73$1.57$0.16$3.35$3.54$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$3.16$3.05$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.47$2.38$1.96$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.38$0.05$1.36$1.70$0.33
2019Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$2.51$2.51$0.01
2018Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$2.22$2.37$0.16
2017Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$2.28$2.53$0.25
2016Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$2.50$2.50$0.00
2015Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$2.21$2.28$0.07
2014Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$2.18$2.19$0.01
2013Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$2.07$2.15$0.08
2012Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$2.19$2.18$0.01
2011Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$2.12$2.16$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$334,730
Mission and Program Overview

Mission

To provide an educational program and enrichment activities for preschool aged children in order for them to gain a more in depth educational experience.

Provide educational programing for preschool aged children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,537$22,300▼ $18,237
Land, Buildings, and Equipment, Net$4,782$4,088▼ $694
Total Assets$202,320$172,684▼ $29,636
Other Assets Total$157,001$146,296▼ $10,705
Liabilities
Other Liabilities$157,001$146,296▼ $10,705
Accounts Payable and Accrued Expenses$10,335$10,335→ $0
Total Liabilities$167,336$156,631▼ $10,705
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,984$16,053▼ $18,931
Total Net Assets Fund Balance$34,984$16,053▼ $18,931
Total Liabilities and Net Assets / Fund Balance$202,320$172,684▼ $29,636

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$146,296--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Martha PiercePres/directoFT$45,161$45,161
Christine PowellSecretary /FT$42,767$42,767

Board Members and Trustees

NameTitle
Kimberly CormierChairperson
Janet VesperCommunity Re
Margaret DoyleCommunity Re
Vikram VenkatadriParent Rep
Pamela WymanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,235
Program Service Revenue
$293,375
Investment Income
$0
Other Revenue
$5,110
All Other Contributions
$800
Change in Net Assets
$-18,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,205
Other Expenses$65,446
Total Fundraising Expense$2,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,270$8,010$1,922$160,202
Current Officers, Directors, Trustees, and Key Employees$83,532$4,396-$87,928
Occupancy$23,075$1,230$295$24,600
Other Employee Benefits$19,928$1,062$255$21,245
Payroll Taxes$17,662$942$226$18,830
Fees for Services Accounting-$8,987-$8,987
Office Expenses-$6,043-$6,043
Insurance$4,864$259$62$5,185
Other Expenses$3,196$170$41$3,407
All Other Expenses$503$408$6$917
Depreciation Depletion$696--$696
Advertising-$445-$445
Total Functional Expenses$318,487$32,279$2,885$353,651
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,120
Gaming Direct Expenses$10
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
Lease Liability$146,296
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

“990 is reviewed by treasurer prior to filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Ayer Community School Inc
EIN
04-2546561
Phone
9787721234
Address
21A WASHINGTON STREET, AYER, MA 01432

Signing Officer

Name
Martha Pierce
Title
Pres/director
Phone
9785001382
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Pierce
Formed
1974
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
10

Preparer

Firm
Mark S Mueller CPA
Address
1205 CENTRAL STREET, LEOMINSTER, MA 01453-5903
Preparer
Mark S Mueller CPA
Phone
9787518040
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide educational programing for preschool aged children.”

Raw XML Appendix365 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
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY PART OF EMLOYEE HANDBOOK.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE EDUCATIONAL PROGRAMING FOR PRESCHOOL AGED CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS REVIEWED BY TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalReportableCompFromOrgAmt087928
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0334720
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0AYER
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IRS990/WebsiteAddressTxt0WWW.AYERCOMMUNITYSCHOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTHA PIERCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09785001382
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AYER COMMUNITY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0AYER
ReturnHeader/Filer/EIN0042546561
ReturnHeader/Filer/PhoneNum09787721234
ReturnHeader/Filer/USAddress/AddressLine1Txt021A WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0AYER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460598197
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK S MUELLER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01205 CENTRAL STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEOMINSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0014535903
ReturnHeader/PreparerPersonGrp/PhoneNum09787518040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S MUELLER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T14:12:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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