Civic Intelligence

Merrimack Valley Christian

EIN 04-2791479 • 501(c)3 • Lowell, MA

Profile

Our purpose is to educate and provide quality childcare to children 15 months to age 8 in a distinctively christian environment.

1195 Varnum AvenueLowell, MA 01854

merrimackvalleychristiandayschool.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$56,691

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

91st percentile

69%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$125,339

Up $51,254 (+69%) from 2023

Liabilities

Up

$17,018

Up $513 (+3.1%) from 2023

Net Assets

Up

$108,321

Up $50,741 (+88%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin55th percentile

Revenue

Up

$773,278

Up $87,940 (+13%) from 2023

Expenses

Up

$722,537

Up $34,666 (+5.0%) from 2023

Net Income

Up

$50,741

Up $53,274 (+2103%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$150K$100K$50K$0-$50KAssets 2019: $28,088Liabilities 2019: $9,344Net Assets 2019: $18,7442019Assets 2020: $59,171Liabilities 2020: $3,626Net Assets 2020: $55,5452020Assets 2021: $80,654Liabilities 2021: $82,198Net Assets 2021: -$1,5442021Assets 2022: $71,714Liabilities 2022: $11,601Net Assets 2022: $60,1132022Assets 2023: $74,085Liabilities 2023: $16,505Net Assets 2023: $57,5802023Assets 2024: $125,339Liabilities 2024: $17,018Net Assets 2024: $108,3212024

Highlighted filing

2024

Assets$125,339
Liabilities$17,018
Net Assets$108,321
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2019: $423,684Expenses 2019: $429,145Net Income 2019: -$5,4612019Revenue 2020: $436,504Expenses 2020: $399,703Net Income 2020: $36,8012020Revenue 2021: $409,564Expenses 2021: $396,653Net Income 2021: $12,9112021Revenue 2022: $713,506Expenses 2022: $651,849Net Income 2022: $61,6572022Revenue 2023: $685,338Expenses 2023: $687,871Net Income 2023: -$2,5332023Revenue 2024: $773,278Expenses 2024: $722,537Net Income 2024: $50,7412024

Highlighted filing

2024

Revenue$773,278
Expenses$722,537
Net Income$50,741
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$125,339
Liabilities
$17,018
Net assets
$108,321
Revenue
$773,278
Expenses
$722,537
Net income
$50,741
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.17$1.08$7.73$7.23$0.51
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.17$0.58$6.85$6.88$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.12$0.60$7.14$6.52$0.62
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.82$0.02$4.10$3.97$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.04$0.56$4.37$4.00$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.09$0.19$4.24$4.29$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2024
Return Version
2023v6.0
Gross Receipts
$773,278
Mission and Program Overview

Mission

Our purpose is to educate and provide quality childcare to children 15 months to age 8 in a distinctively christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$70,590$120,447▲ $49,857
Prepaid Expenses and Deferred Charges$3,495$4,892▲ $1,397
Total Assets$74,085$125,339▲ $51,254
Liabilities
Accounts Payable and Accrued Expenses$16,505$16,223▼ $282
Deferred Revenue-$795-
Total Liabilities$16,505$17,018▲ $513
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$57,580$108,321▲ $50,741
Total Net Assets Fund Balance$57,580$108,321▲ $50,741
Total Liabilities and Net Assets / Fund Balance$74,085$125,339▲ $51,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$31,362$31,362
Leasehold Improvements-$13,515$13,515
Other Land Buildings-$1,055$1,055
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristi KneppDirectorFT$56,691$56,691

Board Members and Trustees

NameTitle
Carol PrimeauPresident
Brenda HitchcockBoard Member
Denise BeausolielBoard Member
Dr John Megyesi Sr PastorBoard Member
Jenna KochBoard Member
Maria Garay DoddBoard Member
Pamela HitchcockBoard Member
Chris KneppTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$150,588
Program Service Revenue
$622,686
Investment Income
$4
Other Revenue
$0
All Other Contributions
$2,076
Change in Net Assets
$50,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$610,000
Other Expenses$112,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$474,365$28,435-$502,800
Current Officers, Directors, Trustees, and Key Employees$53,485$3,206-$56,691
Occupancy$50,513$5,613-$56,126
Payroll Taxes$44,678$2,678-$47,356
All Other Expenses$6,972$136-$7,108
Fees for Services Accounting$5,354$595-$5,949
Other Expenses$6,102$5,630-$5,630
Insurance$4,947$550-$5,497
Other Employee Benefits$3,153--$3,153
Office Expenses$2,579$287-$2,866
Advertising$2,761--$2,761
Total Functional Expenses$675,041$47,496$0$722,537
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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 2

“Brenda hitchcock pamela hitchcock director director sisters in law”

Form 990, Page 6, Part VI, Line 8B

“No committee has the authority to act on behalf of the governing board.”

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

“The president or director will discuss or review the return with the outside cpa firm and then discuss with members of the board as necessary. A copy of the form 990 is made available to all board members in the school's administrative office.”

Form 990, Page 6, Part VI, Line 19

“The requester may call the organization or send a request in writing to obtain copies of the financial statements or tax returns.”

Filing and Contact Details

Filer

Filer Name
Merrimack Valley Christian
EIN
04-2791479
Phone
9784522462
Address
1195 VARNUM AVENUE, LOWELL, MA 01854

Signing Officer

Name
Kristi Knepp
Title
Director
Phone
9784522462
Signed
2024-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Knepp
Formed
1983
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
8
Employees
17

Preparer

Firm
Cain Bourret Jarry & Cressman LLC
Address
1175 MAMMOTH ROAD SUITE 2A, DRACUT, MA 01826
Preparer
Steven R Bourret
Phone
9789571421
Supplemental Narrative

Additional Explanations

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

“Our goal is to provide a safe, loving, nurturing environment conducive to enabling each child to reach his or her fullest potential.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization's activities are generally exempt from federal and state income taxes under section 501 (c)(3) of the internal revenue code and section 830 cmr 63.38t.1 of massachusetts general laws. Since the organization is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expense. The organization is not a private foundation. Management is not aware of any transactions that would negatively impact the organization's tax-exempt status. The organization did not have any unrelated business taxable income (ubti) for the years ended june 30, 2024 and 2023. For the year ended june 30, 2024 management of the organization is not aware of any material uncertain tax positions to be accounted for in the financial statements. The organization would recognize interest and penalties related to uncertain tax positions, if any, in interest expense. All tax-exempt entities are subject to review and audit by federal, state, and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the internal revenue code and applicable state statues. The organization's returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state returns have a three-year statute of limitations.”

Raw XML Appendix369 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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01055
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 830 CMR 63.38T.1 OF MASSACHUSETTS GENERAL LAWS. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD NEGATIVELY IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS TAXABLE INCOME (UBTI) FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. FOR THE YEAR ENDED JUNE 30, 2024 MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INTEREST EXPENSE. ALL TAX-EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE, AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES. THE ORGANIZATION'S RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS DESCRIBED ITS IN ARTICLES OF ORGANIZATION WHICH IS PUBLISHED ON THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE AND IS PUBLIC INFORMATON. THE ORGANIZATION DOES NOT HAVE A SOLICITATION PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR GOAL IS TO PROVIDE A SAFE, LOVING, NURTURING ENVIRONMENT CONDUCIVE TO ENABLING EACH CHILD TO REACH HIS OR HER FULLEST POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BRENDA HITCHCOCK PAMELA HITCHCOCK DIRECTOR DIRECTOR SISTERS IN LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT OR DIRECTOR WILL DISCUSS OR REVIEW THE RETURN WITH THE OUTSIDE CPA FIRM AND THEN DISCUSS WITH MEMBERS OF THE BOARD AS NECESSARY. A COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS IN THE SCHOOL'S ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE REQUESTER MAY CALL THE ORGANIZATION OR SEND A REQUEST IN WRITING TO OBTAIN COPIES OF THE FINANCIAL STATEMENTS OR TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt074085
IRS990/TotalAssetsGrp/EOYAmt0125339
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0150588
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047496
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0675041
IRS990/TotalFunctionalExpensesGrp/TotalAmt0722537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016505
IRS990/TotalLiabilitiesEOYAmt017018
IRS990/TotalLiabilitiesGrp/BOYAmt016505
IRS990/TotalLiabilitiesGrp/EOYAmt017018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0108321
IRS990/TotalProgramServiceExpensesAmt0675041
IRS990/TotalProgramServiceRevenueAmt0622686
IRS990/TotalReportableCompFromOrgAmt056691
IRS990/TotalRevenueGrp/ExclusionAmt0622686
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0773278
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074085
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0125339
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0279 NASHUA ROAD
IRS990/USAddress/CityNm0DRACUT
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001826
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0MERRIMACKVALLEYCHRISTIANDAYSCHOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTI KNEPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09784522462
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MERRIMACK VALLEY CHRISTIAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DAY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0MERR
ReturnHeader/Filer/EIN0042791479
ReturnHeader/Filer/PhoneNum09784522462
ReturnHeader/Filer/USAddress/AddressLine1Txt01195 VARNUM AVENUE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001854
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263582184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAIN BOURRET JARRY & CRESSMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01175 MAMMOTH ROAD SUITE 2A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRACUT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001826
ReturnHeader/PreparerPersonGrp/PhoneNum09789571421
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN R BOURRET
ReturnHeader/ReturnTs02025-05-12T13:42:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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