Civic Intelligence

Making Community Connections Charter School

990 • Fiscal year 2022 • EIN 45-2985274

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 06, 2023

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

77th percentile

0.33x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

60th percentile

13%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

63rd percentile

$87,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-19%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$509,360

Up $65,921 (+15%) from 2021

Net Assets

Up

$340,332

Up $141,083 (+71%) from 2021

Liabilities

Down

$169,028

Down $75,162 (-31%) from 2021

Revenue

Down

$1,106,874

Down $258,180 (-19%) from 2021

Expenses

Down

$965,791

Down $450,596 (-32%) from 2021

Net Income

Up

$141,083

Up $192,416 (+375%) from 2021

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

2022

Assets$509,360
Liabilities$169,028
Net Assets$340,332

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

2022

Revenue$1,106,874
Expenses$965,791
Net Income$141,083
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 6, 2023
Return Version
2021v4.0
Gross Receipts
$1,106,874
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$80,157$212,022▲ $131,865
Land, Buildings, and Equipment, Net$60,257$132,297▲ $72,040
Other Notes and Loans Receivable, Net$247,085$126,509▼ $120,576
Prepaid Expenses and Deferred Charges$39,777$31,232▼ $8,545
Total Assets$443,439$509,360▲ $65,921
Other Assets Total$16,163$7,300▼ $8,863
Liabilities
Other Liabilities$226,053$142,936▼ $83,117
Accounts Payable and Accrued Expenses$18,137$26,092▲ $7,955
Total Liabilities$244,190$169,028▼ $75,162
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,992$340,332▲ $201,340
Net Assets With Donor Restrictions$60,257--
Total Net Assets Fund Balance$199,249$340,332▲ $141,083
Total Liabilities and Net Assets / Fund Balance$443,439$509,360▲ $65,921

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$81,990$10,829$92,819
Equipment$50,307$35,008$85,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
CHRISTOPHER J O'REILLYCEOFT$87,000$87,000
Jodi AdamsBoard Chair-$5,483$5,483

Board Members and Trustees

NameTitle
Diane NeilsenVice Chair/t
Savannah DrowneTrustee
Yves GakundeTrustee
Katie HamonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$969,765
Program Service Revenue
$137,109
Investment Income
$0
Other Revenue
$0
All Other Contributions
$197,417
Change in Net Assets
$141,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,106,874
Total Revenue per Audited Statements
$1,106,874
Total Revenue per Form 990
$1,106,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$519,897
Other Expenses$445,894
Total Fundraising Expense$1,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,066$118,319-$471,385
Occupancy$179,421--$179,421
Fees for Services Other$100,716--$100,716
Payroll Taxes$34,481$7,779-$42,260
Office Expenses-$35,832-$35,832
Depreciation Depletion$2,037$17,411-$19,448
Interest-$7,882-$7,882
Fees for Services Accounting-$6,750-$6,750
Information Technology$3,494$3,233-$6,727
Pension Plan Contributions-$6,252-$6,252
Insurance-$4,279-$4,279
Advertising-$4,207-$4,207
Fees for Services Legal-$3,860-$3,860
Other Expenses$2,489$768$1,500$1,500
All Other Expenses$1,391--$1,391
Travel-$1,075-$1,075
Total Functional Expenses$718,647$245,644$1,500$965,791

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$965,791
Total Expenses per Audited Statements$965,791
Total Expenses per Form 990$965,791
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
Working Capital Loan Adv$90,486
Advances From Grantors$53,810
Lease Efffect$-1,360
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
Board Chair
Phone
6036722111
Signed
2023-04-06

Organization Details

Principal Officer
Jodi Adams
Formed
2011
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
5
Employees
22

Preparer

Firm
Vachon Clukay & Company Pc
Address
608 CHESTNUT ST, MANCHESTER, NH 03104
Preparer
Gary G Boisvert
Phone
6036227070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Educational services 36,910 0 0 professional & technical 63,806 0 0 total 100,716 0 0

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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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IRS990ScheduleD/TotalLiabilityAmt0142936
IRS990ScheduleD/TotalRevenuePerForm990Amt01106874
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01106874
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0965791
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/ExplanationTxt4EDUCATIONAL SERVICES 36,910 0 0 PROFESSIONAL & TECHNICAL 63,806 0 0 TOTAL 100,716 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0443439
IRS990/TotalAssetsEOYAmt0509360
IRS990/TotalAssetsGrp/BOYAmt0443439
IRS990/TotalAssetsGrp/EOYAmt0509360
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0969765
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01500
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0245644
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0718647
IRS990/TotalFunctionalExpensesGrp/TotalAmt0965791
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0244190
IRS990/TotalLiabilitiesEOYAmt0169028
IRS990/TotalLiabilitiesGrp/BOYAmt0244190
IRS990/TotalLiabilitiesGrp/EOYAmt0169028
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199249
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0340332
IRS990/TotalProgramServiceExpensesAmt0718647
IRS990/TotalProgramServiceRevenueAmt0137109
IRS990/TotalReportableCompFromOrgAmt092483
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137109
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01106874
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0443439
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0509360
IRS990/TravelGrp/ManagementAndGeneralAmt01075
IRS990/TravelGrp/TotalAmt01075
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt077 JEFFERSON DRIVE
IRS990/USAddress/CityNm0HILLSBOROUGH
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003244
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MC2SCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JODI ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06036722111
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-06
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/PreparationDt02023-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY G BOISVERT
ReturnHeader/ReturnTs02023-05-01T12:32:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JODI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ADAMS
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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
2022Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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