Civic Intelligence

Making Community Connections Charter School

990 • Fiscal year 2020 • EIN 45-2985274

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2020

PO Box 593Amherst, NH 03031

(603) 589-9517

Siviq Scores

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

Liabilities / Assets

81st percentile

0.50x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.16x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-2.7%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

52nd percentile

$65,000

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

16th percentile

-4.5%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

0.7%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$504,675

Down $23,897 (-4.5%) from 2019

Net Assets

Down

$250,582

Down $43,644 (-15%) from 2019

Liabilities

Up

$254,093

Up $19,747 (+8.4%) from 2019

Revenue

Up

$1,596,923

Up $11,505 (+0.7%) from 2019

Expenses

Up

$1,640,567

Up $127,890 (+8.5%) from 2019

Net Income

Down

-$43,644

Down $116,385 (-160%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $12,235Liabilities 2012: $1,1842012Assets 2013: $123,903Liabilities 2013: $2,904Net Assets 2013: $120,9992013Assets 2014: $225,957Liabilities 2014: $104,190Net Assets 2014: $121,7672014Assets 2015: $241,072Liabilities 2015: $168,135Net Assets 2015: $72,9372015Assets 2016: $294,931Liabilities 2016: $156,390Net Assets 2016: $138,5412016Assets 2017: $355,520Liabilities 2017: $94,907Net Assets 2017: $260,6132017Assets 2018: $455,321Liabilities 2018: $233,836Net Assets 2018: $221,4852018Assets 2019: $528,572Liabilities 2019: $234,346Net Assets 2019: $294,2262019Assets 2020: $504,675Liabilities 2020: $254,093Net Assets 2020: $250,5822020Assets 2021: $443,439Liabilities 2021: $244,190Net Assets 2021: $199,2492021Assets 2022: $509,360Liabilities 2022: $169,028Net Assets 2022: $340,3322022Assets 2023: $860,440Liabilities 2023: $428,514Net Assets 2023: $431,9262023Assets 2024: $897,331Liabilities 2024: $324,617Net Assets 2024: $572,7142024

Highlighted filing

2020

Assets$504,675
Liabilities$254,093
Net Assets$250,582

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $97,640Expenses 2012: $86,589Net Income 2012: $11,0512012Revenue 2013: $618,796Expenses 2013: $508,849Net Income 2013: $109,9472013Revenue 2014: $689,042Expenses 2014: $688,274Net Income 2014: $7682014Revenue 2015: $521,736Expenses 2015: $586,853Net Income 2015: -$65,1172015Revenue 2016: $1,069,949Expenses 2016: $1,004,345Net Income 2016: $65,6042016Revenue 2017: $1,502,567Expenses 2017: $1,380,495Net Income 2017: $122,0722017Revenue 2018: $1,418,981Expenses 2018: $1,458,109Net Income 2018: -$39,1282018Revenue 2019: $1,585,418Expenses 2019: $1,512,677Net Income 2019: $72,7412019Revenue 2020: $1,596,923Expenses 2020: $1,640,567Net Income 2020: -$43,6442020Revenue 2021: $1,365,054Expenses 2021: $1,416,387Net Income 2021: -$51,3332021Revenue 2022: $1,106,874Expenses 2022: $965,791Net Income 2022: $141,0832022Revenue 2023: $1,111,843Expenses 2023: $1,020,249Net Income 2023: $91,5942023Revenue 2024: $1,101,971Expenses 2024: $961,183Net Income 2024: $140,7882024

Highlighted filing

2020

Revenue$1,596,923
Expenses$1,640,567
Net Income-$43,644
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,596,923
Mission and Program Overview

Mission

To establish a sustainable network of multiple preschool through graduate school pathways for high quality learning that are student centered, mastery based and community oriented.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$252,233$232,498▼ $19,735
Other Notes and Loans Receivable, Net$177,053$167,184▼ $9,869
Land, Buildings, and Equipment, Net$60,599$69,636▲ $9,037
Prepaid Expenses and Deferred Charges$12,989$18,252▲ $5,263
Accounts Receivable$4,535$942▼ $3,593
Total Assets$528,572$504,675▼ $23,897
Other Assets Total$21,163$16,163▼ $5,000
Liabilities
Mortgage Notes Payable Secured by Investment Property-$197,417-
Accounts Payable and Accrued Expenses$17,723$32,102▲ $14,379
Other Liabilities$201,853$24,574▼ $177,279
Unsecured Notes Loans Payable$14,766--
Deferred Revenue$4--
Total Liabilities$234,346$254,093▲ $19,747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,810$180,946▼ $66,864
Net Assets With Donor Restrictions$46,416$69,636▲ $23,220
Total Net Assets Fund Balance$294,226$250,582▼ $43,644
Total Liabilities and Net Assets / Fund Balance$528,572$504,675▼ $23,897
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kim CarterCEO$65,000$65,000
John SabloevskiCEO - Curren$6,000$6,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,323,793
Program Service Revenue
$273,130
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-43,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,596,923
Total Revenue per Audited Statements
$1,596,923
Total Revenue per Form 990
$1,596,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,045,226
Other Expenses$595,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$602,887$352,400-$955,287
Occupancy$326,589$170-$326,759
Payroll Taxes$4,293$80,361-$84,654
All Other Expenses$2,763$21,905-$24,668
Other Expenses$20,051$4,492-$20,051
Information Technology$12,563$3,445-$16,008
Fees for Services Other$15,818--$15,818
Office Expenses$2,365$10,246-$12,611
Insurance-$11,054-$11,054
Depreciation Depletion$2,037$5,926-$7,963
Travel$6,333$48-$6,381
Fees for Services Accounting-$6,250-$6,250
Other Employee Benefits-$5,285-$5,285
Fees for Services Legal-$1,577-$1,577
Advertising-$1,323-$1,323
Interest-$679-$679
Total Functional Expenses$1,130,836$509,731$0$1,640,567

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,640,567
Total Expenses per Audited Statements$1,640,567
Total Expenses per Form 990$1,640,567
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances From Grantors$24,574
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

The chief education officer reviews the form 990 prior to filing. The form is also available upon request to any board members.

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

Annual review and update.

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

The board finance committee reviews nhdoe published compensation amounts for superintendents and business managers.

Form 990, Page 6, Part VI, Line 19

The documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Making Community Connections
EIN
45-2985274
Phone
6035899517
Address
PO BOX 593, AMHERST, NH 03031

Signing Officer

Name
Jodi Adams
Title
Chair
Phone
6036722111
Signed
2020-05-17

Organization Details

Principal Officer
Jodi Adams
Formed
2011
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
6
Employees
43

Preparer

Firm
Vachon Clukay & Company Pc
Address
608 CHESTNUT ST, MANCHESTER, NH 03104
Preparer
Gary G Boisvert
Phone
6036227070
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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01640567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCES FROM GRANTORS
IRS990ScheduleD/RevenueSubtotalAmt01596923
IRS990ScheduleD/TotalExpensesPerForm990Amt01640567
IRS990ScheduleD/TotalLiabilityAmt024574
IRS990ScheduleD/TotalRevenuePerForm990Amt01596923
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01596923
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01640567
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S POLICY IS PUBLISHED ON IT'S WEBSITE. THE POLICY IS PRINTED ON ALL SCHOOL ADMISSION AND APPLICATION FORMS. THE POLICY IS PUBLISHED IN A LOCAL NEWSPAPER IN JANUARY OF EACH YEAR.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES ADEQUACY PAYMENTS FROM THE STATE OF NEW HAMPSHIRE BASED ON STUDENT ENROLLMENT. THE ORGANIZATION'S RIGHT TO RECEIVE THIS FUNDING HAS NEVER BEEN REVOKED OR SUSPENDED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHIEF EDUCATION OFFICER REVIEWS THE FORM 990 PRIOR TO FILING. THE FORM IS ALSO AVAILABLE UPON REQUEST TO ANY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW AND UPDATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD FINANCE COMMITTEE REVIEWS NHDOE PUBLISHED COMPENSATION AMOUNTS FOR SUPERINTENDENTS AND BUSINESS MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0528572
IRS990/TotalAssetsEOYAmt0504675
IRS990/TotalAssetsGrp/BOYAmt0528572
IRS990/TotalAssetsGrp/EOYAmt0504675
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01323793
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0509731
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01130836
IRS990/TotalFunctionalExpensesGrp/TotalAmt01640567
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0234346
IRS990/TotalLiabilitiesEOYAmt0254093
IRS990/TotalLiabilitiesGrp/BOYAmt0234346
IRS990/TotalLiabilitiesGrp/EOYAmt0254093
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0250582
IRS990/TotalProgramServiceExpensesAmt01130836
IRS990/TotalProgramServiceRevenueAmt0273130
IRS990/TotalReportableCompFromOrgAmt071000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0273130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01596923
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0528572
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0504675
IRS990/TravelGrp/ManagementAndGeneralAmt048
IRS990/TravelGrp/ProgramServicesAmt06333
IRS990/TravelGrp/TotalAmt06381
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt014766
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 593
IRS990/USAddress/CityNm0AMHERST
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003031
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MC2SCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JODI ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06036722111
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKING COMMUNITY CONNECTIONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MAKI
ReturnHeader/Filer/EIN0452985274
ReturnHeader/Filer/PhoneNum06035899517
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 593
ReturnHeader/Filer/USAddress/CityNm0AMHERST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003031
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020400031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VACHON CLUKAY & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0608 CHESTNUT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003104
ReturnHeader/PreparerPersonGrp/PhoneNum06036227070
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY G BOISVERT
ReturnHeader/ReturnTs02021-05-17T17:06:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.90$0.32$0.57$1.10$0.96$0.14
2023Summary only. Only limited summary data is available for this year.$0.86$0.43$0.43$1.11$1.02$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.17$0.34$1.11$0.97$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.24$0.20$1.37$1.42$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.25$0.25$1.60$1.64$0.04
2019Summary only. Only limited summary data is available for this year.$0.53$0.23$0.29$1.59$1.51$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.23$0.22$1.42$1.46$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.09$0.26$1.50$1.38$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.16$0.14$1.07$1.00$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.17$0.07$0.52$0.59$0.07
2014Summary only. Only limited summary data is available for this year.$0.23$0.10$0.12$0.69$0.69$0.00
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.62$0.51$0.11
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.10$0.09$0.01