Civic Intelligence

Ayer Community School Inc.

990 • Fiscal year 2020 • EIN 04-2546561

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 13, 2021

21A Washington StreetAyer, MA 01432

(978) 772-1234

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.28x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

19th percentile

-25%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

84th percentile

$22,412

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

59th percentile

11%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

25th percentile

-46%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$42,518

Up $4,208 (+11%) from 2019

Net Assets

Down

$4,818

Down $33,492 (-87%) from 2019

Liabilities

Up

$37,700

Up $37,700 from 2019

Revenue

Down

$136,089

Down $114,684 (-46%) from 2019

Expenses

Down

$169,581

Down $81,850 (-33%) from 2019

Net Income

Down

-$33,492

Down $32,834 (-4990%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$42,518
Liabilities$37,700
Net Assets$4,818

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$136,089
Expenses$169,581
Net Income-$33,492
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 13, 2021
Return Version
2020v4.1
Gross Receipts
$136,766
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 an educational program for preschool aged children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$28,516$35,095▲ $6,579
Land, Buildings, and Equipment, Net$9,794$7,423▼ $2,371
Total Assets$38,310$42,518▲ $4,208
Liabilities
Other Liabilities$0$37,700▲ $37,700
Total Liabilities$0$37,700▲ $37,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,310$4,818▼ $33,492
Total Net Assets Fund Balance$38,310$4,818▼ $33,492
Total Liabilities and Net Assets / Fund Balance$38,310$42,518▲ $4,208

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,426$55,048$56,474
Buildings$5,997$18,614$24,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martha PiercePresident/directorFT$22,412$22,412
Linda McgillicuddyClerk/directorFT$2,388$2,388

Board Members and Trustees

NameTitle
Kimberly CormierChairman
Kristin RyanDirector
Tanya ClarkDirector
Pamela WymanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,300
Program Service Revenue
$120,345
Investment Income
$219
Other Revenue
$7,225
Change in Net Assets
$-33,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$125,192
Other Expenses$44,389
Total Fundraising Expense$1,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,405$4,499$1,080$89,984
Current Officers, Directors, Trustees, and Key Employees$21,541$871-$22,412
Occupancy$13,460$717$172$14,349
Payroll Taxes$7,676$409$98$8,183
Other Employee Benefits$4,327$231$55$4,613
Fees for Services Accounting-$2,781-$2,781
Depreciation Depletion$2,371--$2,371
All Other Expenses$2,130$113$27$2,270
Office Expenses-$1,660-$1,660
Other Expenses$1,414$75$18$1,507
Total Functional Expenses$155,927$12,040$1,614$169,581
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,187
Fundraising Direct Expenses$677
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
Ppp Loan$37,700
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 6

The organization is formed as a not-for-profit corporation with members.

Form 990, Part VI, Section A, Line 7A

The members have a right to elect the members of the governing body.

Form 990, Part VI, Section A, Line 7B

The members have the right to approve significant decisions of the governing body.

Form 990, Part VI, Section B, Line 11B

Form 990 is posted to a secure website for review by members of the board.

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

The executive committee regularly and consistently monitors and enforces compliance by reviewing annual statements and taking such other actions as are necessary for effective oversight.

Form 990, Part VI, Section C, Line 19

The organization makes form 990 and other organizational documents available for public inspection at its office and provides copies to the public 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
President/director
Phone
9787721234
Signed
2021-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Pierce
Formed
1974
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
0

Preparer

Firm
David B Alexander Pc
Address
284 AYER ROAD, HARVARD, MA 01451
Preparer
David B Alexander
Phone
9787721400
Raw XML Appendix388 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/ExplanationTxt0NONDISCRIMINATORY POLICY IS WRITTEN AND INCLUDED WITH REGISTRATION DOCUMENTATION. THE NONDISCRIMINATORY POLICY IS ALSO PUBLICIZED THROUGH A LOCAL NEWWPAPER
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NONDISCRIMINATORY POLICY IS WRITTEN AND INCLUDED WITH REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2FINANCIAL ASSISTANCE IS AVAILABLE TO ALL STUDENTS BASED ON MAXIMUM LIMITS FOR HOUSEHOLD INCOMES SET BY THE GOVERNMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS FORMED AS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS HAVE A RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE RIGHT TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS POSTED TO A SECURE WEBSITE FOR REVIEW BY MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES FORM 990 AND OTHER ORGANIZATIONAL DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICE AND PROVIDES COPIES TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt038310
IRS990/TotalAssetsEOYAmt042518
IRS990/TotalAssetsGrp/BOYAmt038310
IRS990/TotalAssetsGrp/EOYAmt042518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08300
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01614
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155927
IRS990/TotalFunctionalExpensesGrp/TotalAmt0169581
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt037700
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt037700
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038310
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04818
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0155927
IRS990/TotalProgramServiceRevenueAmt0120345
IRS990/TotalReportableCompFromOrgAmt024800
IRS990/TotalRevenueGrp/ExclusionAmt06510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136089
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038310
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021 PEARL STREET
IRS990/USAddress/CityNm0AYER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001432
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTHA PIERCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09787721234
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-13
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
ReturnHeader/Filer/USAddress/ZIPCd001432
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043236834
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID B ALEXANDER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0284 AYER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARVARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001451
ReturnHeader/PreparerPersonGrp/PhoneNum09787721400
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID B ALEXANDER
ReturnHeader/ReturnTs02021-12-13T15:02:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARTHA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PIERCE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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