Civic Intelligence

Polaris Charter School

EIN 45-3814187 • 501(c)3 • Manchester, NH

Profile

The mission of Polaris Charter School is to create a joyful and exciting learning community for intellectually curious elementary-aged children. Through an engaging, inquiry-based curriculum, our students will develop the ability to communicate effectively, work collaboratively, think critically, and excel academically.

100 Coolidge AvenueManchester, NH 03102

polarischarter.wordpress.com

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.48x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.67x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

35th percentile

-1.7%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$75,212

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

27th percentile

-3.2%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$1,735,376

Up $43,135 (+2.5%) from 2023

Liabilities

Down

$797,524

Down $20,459 (-2.5%) from 2023

Net Assets

Up

$937,852

Up $63,594 (+7.3%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin35th percentile

Revenue

Up

$1,478,330

Up $262,026 (+22%) from 2023

Expenses

Up

$1,414,736

Up $178,262 (+14%) from 2023

Net Income

Up

$63,594

Up $83,764 (+415%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $108,345Liabilities 2012: $1,8652012Assets 2013: $341,369Liabilities 2013: $7,349Net Assets 2013: $334,0202013Assets 2014: $364,235Liabilities 2014: $8,680Net Assets 2014: $355,5552014Assets 2015: $411,831Liabilities 2015: $8,045Net Assets 2015: $403,7862015Assets 2016: $472,766Liabilities 2016: $9,399Net Assets 2016: $463,3672016Assets 2017: $555,359Liabilities 2017: $4,312Net Assets 2017: $551,0472017Assets 2018: $651,476Liabilities 2018: $7,380Net Assets 2018: $644,0962018Assets 2019: $764,012Liabilities 2019: $19,641Net Assets 2019: $744,3712019Assets 2020: $840,257Liabilities 2020: $26,301Net Assets 2020: $813,9562020Assets 2021: $893,983Liabilities 2021: $34,303Net Assets 2021: $859,6802021Assets 2022: $1,748,906Liabilities 2022: $854,478Net Assets 2022: $894,4282022Assets 2023: $1,692,241Liabilities 2023: $817,983Net Assets 2023: $874,2582023Assets 2024: $1,735,376Liabilities 2024: $797,524Net Assets 2024: $937,8522024

Highlighted filing

2024

Assets$1,735,376
Liabilities$797,524
Net Assets$937,852
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $159,075Expenses 2012: $52,595Net Income 2012: $106,4802012Revenue 2013: $662,180Expenses 2013: $434,640Net Income 2013: $227,5402013Revenue 2014: $634,402Expenses 2014: $612,867Net Income 2014: $21,5352014Revenue 2015: $734,426Expenses 2015: $694,100Net Income 2015: $40,3262015Revenue 2016: $676,789Expenses 2016: $617,208Net Income 2016: $59,5812016Revenue 2017: $800,008Expenses 2017: $712,328Net Income 2017: $87,6802017Revenue 2018: $832,083Expenses 2018: $739,034Net Income 2018: $93,0492018Revenue 2019: $906,702Expenses 2019: $806,427Net Income 2019: $100,2752019Revenue 2020: $905,432Expenses 2020: $835,847Net Income 2020: $69,5852020Revenue 2021: $927,987Expenses 2021: $882,263Net Income 2021: $45,7242021Revenue 2022: $1,140,816Expenses 2022: $1,106,068Net Income 2022: $34,7482022Revenue 2023: $1,216,304Expenses 2023: $1,236,474Net Income 2023: -$20,1702023Revenue 2024: $1,478,330Expenses 2024: $1,414,736Net Income 2024: $63,5942024

Highlighted filing

2024

Revenue$1,478,330
Expenses$1,414,736
Net Income$63,594
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,735,376
Liabilities
$797,524
Net assets
$937,852
Revenue
$1,478,330
Expenses
$1,414,736
Net income
$63,594
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.80$0.94$1.48$1.41$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.82$0.87$1.22$1.24$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.85$0.89$1.14$1.11$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.03$0.86$0.93$0.88$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.03$0.81$0.91$0.84$0.07
2019Summary only. Only limited summary data is available for this year.$0.76$0.02$0.74$0.91$0.81$0.10
2018Summary only. Only limited summary data is available for this year.$0.65$0.01$0.64$0.83$0.74$0.09
2017Summary only. Only limited summary data is available for this year.$0.56$0.00$0.55$0.80$0.71$0.09
2016Summary only. Only limited summary data is available for this year.$0.47$0.01$0.46$0.68$0.62$0.06
2015Summary only. Only limited summary data is available for this year.$0.41$0.01$0.40$0.73$0.69$0.04
2014Summary only. Only limited summary data is available for this year.$0.36$0.01$0.36$0.63$0.61$0.02
2013Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$0.66$0.43$0.23
2012Summary only. Only limited summary data is available for this year.$0.11$0.00$0.16$0.05$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,478,330
Mission and Program Overview

Mission

The mission of Polaris Charter School is to create a joyful and exciting learning community for intellectually curious elementary-aged children. Through an engaging, inquiry-based curriculum, our students will develop the ability to communicate effectively, work collaboratively, think critically, and excel academically.

To create a joyful and exciting learning community for intellectually curious elementary-aged children. Through an engaging, inquiry-based curriculum, our students will develop the ability to communicate effectively, work collaboratively, think critically, and excel academically

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,058,417$1,067,919▲ $9,502
Savings and Temporary Cash Investments$370,976$411,931▲ $40,955
Accounts Receivable$176,316$221,567▲ $45,251
Cash and Non-Interest-Bearing Accounts$86,532$33,959▼ $52,573
Total Assets$1,692,241$1,735,376▲ $43,135
Liabilities
Mortgage Notes Payable Secured by Investment Property$779,443$760,546▼ $18,897
Accounts Payable and Accrued Expenses$38,540$36,978▼ $1,562
Total Liabilities$817,983$797,524▼ $20,459
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$780,423$887,406▲ $106,983
Net Assets With Donor Restrictions$93,835$50,446▼ $43,389
Total Net Assets Fund Balance$874,258$937,852▲ $63,594
Total Liabilities and Net Assets / Fund Balance$1,692,241$1,735,376▲ $43,135

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$809,842$51,535$861,377
Leasehold Improvements$243,014$65,357$308,371
Equipment$15,063$82,558$97,621
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer Murdock-SmithDirectorFT$98,196$2,198$100,394

Board Members and Trustees

NameTitle
Don WintertonChairperson
Jill CaneVice-Chairperson
Angela SeggieMember
Ellie MelloyMember
John WardMember
Heath SavageMemeber
Mosfek TalukderMemeber
Megan BilzSecretary
Scott PerronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,463,666
Program Service Revenue
$0
Investment Income
$14,664
Other Revenue
$0
All Other Contributions
$185,473
Change in Net Assets
$63,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,478,330
Total Revenue per Audited Statements
$1,478,330
Total Revenue per Form 990
$1,478,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,058,401
Other Expenses$356,335
Total Fundraising Expense$14,817
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$837,965--$837,965
Occupancy-$169,336-$169,336
Current Officers, Directors, Trustees, and Key Employees$105,414--$105,414
Payroll Taxes$73,102--$73,102
Other Employee Benefits$41,920--$41,920
Depreciation Depletion$34,775--$34,775
Information Technology$18,589--$18,589
Fees for Services Other-$11,015-$11,015
Fees for Services Accounting-$7,877-$7,877
Fees for Services Legal$6,641--$6,641
Office Expenses-$5,925-$5,925
Advertising--$2,115$2,115
Other Expenses$2,301$1,348$12,702$1,348
Total Functional Expenses$1,204,418$195,501$14,817$1,414,736

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,414,736
Total Expenses per Audited Statements$1,414,736
Total Expenses per Form 990$1,414,736
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11A

“The Treasurer of the Board and the Director of Business Operations review the Form 990 before filing. A copy of the complete Form 990 is provided to all Board Members prior to filing.”

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

“Annually, as part of an external audit. Board members are required to fill out and sign a Conflict of Interest Questionnaire. Before Polaris pays a board member for services, such a transaction would be fully disclosed to the board and a 2/3 vote of disinterested board members would take place. No Board Members received compensation during the fiscal year.”

Form 990, Part VI, Section B, Line 15C

“The board determines salaries of key employees by researching average salaries for the position in the state of NH and by reviewing the budget.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial reports are available upon request.”

Filing and Contact Details

Filer

Filer Name
Polaris Charter School
EIN
45-3814187
Phone
6036340034
Address
100 Coolidge Avenue, Manchester, NH 03102

Signing Officer

Name
Don Winterton
Title
Chair
Phone
6036340034
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Winterton
Formed
2011
Legal Domicile
Nh
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
9

Preparer

Firm
Rowley & Associates PC
Address
46 N State Street, Concord, NH 03301
Preparer
Eric C Rowley
Phone
6032285400
Supplemental Narrative

Financial Statement Notes

X 2

“The School has been notified by the Internal Revenue Service that it is exempt from federal income tax under Section 501c 3 of the Internal Revenue Code. The School is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the School are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The School follows guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded.”

Raw XML AppendixShowing 400 of 440 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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IRS990/Desc0ELEMENTARY EDUCATION Polaris Charter School is a rigorous, project-based elementary school that encourages accelerated learning with a move-on-when-ready approach. Each student has a personal learning plan which allows them to set individual goals and work at their own level and pace. We have seven multi-age classrooms with approximately 15 students in each class.
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IRS990/MissionDesc0The mission of Polaris Charter School is to create a joyful and exciting learning community for intellectually curious elementary-aged children. Through an engaging, inquiry-based curriculum, our students will develop the ability to communicate effectively, work collaboratively, think critically, and excel academically.
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IRS990/OtherExpensesGrp/Desc2Professional development
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School has been notified by the Internal Revenue Service that it is exempt from federal income tax under Section 501c 3 of the Internal Revenue Code. The School is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the School are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The School follows guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Treasurer of the Board and the Director of Business Operations review the Form 990 before filing. A copy of the complete Form 990 is provided to all Board Members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, as part of an external audit. Board members are required to fill out and sign a Conflict of Interest Questionnaire. Before Polaris pays a board member for services, such a transaction would be fully disclosed to the board and a 2/3 vote of disinterested board members would take place. No Board Members received compensation during the fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board determines salaries of key employees by researching average salaries for the position in the state of NH and by reviewing the budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, policies and financial reports are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Support Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509a2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 Coolidge Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Manchester
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