Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Maine Connections Academy
EIN 45-5303769 • 501(c)3 • South Portland, ME
Profile
Maine Connections Academys full-time virtual school program helps online students in Maine build on their individual strengths and interests in a setting that is both safe and connected to a larger community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.49x
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
27th percentile
Higher top officer pay than 27% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$2,181,220
Up $461,065 (+27%) from 2023
Liabilities
Up$1,060,738
Up $426,994 (+67%) from 2023
Net Assets
Up$1,120,482
Up $34,071 (+3.1%) from 2023
Revenue
Up$6,418,685
Up $815,177 (+15%) from 2023
Expenses
Up$6,253,341
Up $762,325 (+14%) from 2023
Net Income
Up$165,344
Up $52,852 (+47%) from 2023
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,181,220
- Liabilities
- $1,060,738
- Net assets
- $1,120,482
- Revenue
- $6,418,685
- Expenses
- $6,253,341
- Net income
- $165,344
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Dec 3, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $6,418,685
Mission and Program Overview
Mission
Maine Connections Academys full-time virtual school program helps online students in Maine build on their individual strengths and interests in a setting that is both safe and connected to a larger community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,387,163 | $1,695,867 | ▲ $308,704 |
| Land, Buildings, and Equipment, Net | $19,085 | $258,885 | ▲ $239,800 |
| Accounts Receivable | $277,855 | $195,941 | ▼ $81,914 |
| Prepaid Expenses and Deferred Charges | $35,344 | $26,634 | ▼ $8,710 |
| Total Assets | $1,719,447 | $2,181,220 | ▲ $461,773 |
| Other Assets Total | - | $3,893 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $764,309 | $899,571 | ▲ $135,262 |
| Other Liabilities | - | $161,167 | - |
| Total Liabilities | $764,309 | $1,060,738 | ▲ $296,429 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $955,138 | $1,120,482 | ▲ $165,344 |
| Total Net Assets Fund Balance | $955,138 | $1,120,482 | ▲ $165,344 |
| Total Liabilities and Net Assets / Fund Balance | $1,719,447 | $2,181,220 | ▲ $461,773 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $213,241 | $39,764 | $253,005 |
| Equipment | $45,644 | $104,518 | $150,162 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Amy Trunnell | Chief Financial Officer | PT | $48,560 | $48,560 |
Board Members and Trustees
| Name | Title |
|---|---|
| Billy Thompson | Secretary / President |
| Walter Wallace | Head of School |
| Connie Ronco | Member |
| Ellen Mcbride Resigned 112024 | Member |
| Jana Lapointe | Member |
| Jennifer Cummings | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Connections Academy of Maine LLC | Educational Services | PO Box 62338, Baltimore, MD 21264-2338 | $5,782,507 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $6,377,638
- Program Service Revenue
- $0
- Investment Income
- $34,231
- Other Revenue
- $6,816
- Change in Net Assets
- $165,344
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $6,418,685
- Total Revenue per Audited Statements
- $6,418,685
- Total Revenue per Form 990
- $6,418,685
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,346,488 |
| Salaries, Compensation, and Employee Benefits | $2,906,853 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,868,372 | $318,348 | - | $2,186,720 |
| Other Employee Benefits | $439,636 | $39,068 | - | $478,704 |
| Payroll Taxes | $179,082 | $62,347 | - | $241,429 |
| Office Expenses | $29,646 | $53,083 | - | $82,729 |
| Occupancy | - | $64,976 | - | $64,976 |
| All Other Expenses | $40,918 | $14,993 | - | $55,911 |
| Depreciation Depletion | - | $54,746 | - | $54,746 |
| Travel | $40,275 | $9,281 | - | $49,556 |
| Fees for Services Management | - | $48,275 | - | $48,275 |
| Information Technology | - | $24,418 | - | $24,418 |
| Other Expenses | $19,333 | $920 | - | $19,333 |
| Fees for Services Other | $14,959 | - | - | $14,959 |
| Fees for Services Accounting | - | $11,250 | - | $11,250 |
| Fees for Services Legal | - | $139 | - | $139 |
| Total Functional Expenses | $5,551,497 | $701,844 | $0 | $6,253,341 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,253,341 |
| Total Expenses per Audited Statements | $6,253,341 |
| Total Expenses per Form 990 | $6,253,341 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Federal income taxes | $161,167 |
| LT Portion | - |
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
- Yes
- 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 11B
“The CFO reviews and signs authorization to file the 990. The CFO presents the Form 990 to the Board at the next board meeting.”
Form 990, Part VI, Section B, Line 12C
“The Board annually signs a conflict of interest statement.”
Form 990, Part VI, Section B, Line 15 ab
“Treasurer and CFO set top salaries after reviewing the budget and comparable salaries in the surrounding area. The Board follows an evaluation process to determine salaries for school leaders.”
Form 990, Part VI, Section C, Line 19
“All documents are available upon request.”
Form 990, Part VI, Section A, Line 7A
“Directors shall be elected annually by the stakeholders employees and parents/guardians of Maine Connections Academy in an open election that shall be publicly announced and facilitated by technology, such that each stakeholder, regardless of where she or he resides in Maine, will have the opportunity to vote. Guardians/parents will have one vote for each child currently enrolled in the school. The method of election will ensure that no stakeholder may have more votes than she or he is entitled to per election.”
Form 990, Part VII, Section B, Line 1
“Expenses related to the amount paid to Connections Academy of Maine, LLC can be seen on 990 Part IX Lines 7, 9, 10, and 24a as payroll, payroll benefits, payroll taxes, and Education Services Provider expenses.”
Filing and Contact Details
Filer
- Filer Name
- Maine Connections Academy
- EIN
- 45-5303769
- Phone
- 2078053254
- Address
- 600 Southborough Dr STE Suite 202, South Portland, ME 04106
Signing Officer
- Name
- Amy Trunnell
- Title
- Chief Financial Officer
- Phone
- 2078053254
- Signed
- 2025-12-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Amy Trunnell
- Formed
- 2012
- Legal Domicile
- Me
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 0
Preparer
- Firm
- RHR Smith & Company CPA's
- Address
- 3 Old Orchard Road, Buxton, ME 04093
- Preparer
- Danielle N O'Neill
- Phone
- 2079294606
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Section 2, Line C
“Oversight of the audit and selection of the auditor is the responsibility of the Board.”
Form 990, Part I, Section 1, Line 5
“The organization contracts with Connections Academy of Maine, LLC to employ individuals to operate the school.”
Form 990, Part V, Line 2A
“Under the oversight of the Governing Board, Connections Academy of Maine, LLC provides human resources and support services integral to the delivery of the Education Program, including recruiting, training, monitoring, and supporting Charter School staff and other support service providers employed or otherwise engaged by the Charter School, and supporting the performance evaluation process for such personnel payroll and benefits administration, including providing employee benefit plans as required by law.”
Form 990, Part IX, Line 7, 9 10
“Payroll and related expenses reported on these lines are paid to Connections Academy of Maine, LLC and are not paid directly to employees by Maine Connections Academy. Refer to 990 Part VII Section B Line 1.”
Financial Statement Notes
X 2
“The Academy is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Academy may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Academy and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended June 30, 2025. Accordingly, no provision for income taxes has been made. The Academy files its forms 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Academy is generally no longer subject to examination by the Internal Revenue Service for years before 2022.”
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| IRS990/OtherExpensesGrp/Desc | 2 | Graduation |
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| IRS990/PrincipalOfficerNm | 0 | Amy Trunnell |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Academy is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Academy may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Academy and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended June 30, 2025. Accordingly, no provision for income taxes has been made. The Academy files its forms 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Academy is generally no longer subject to examination by the Internal Revenue Service for years before 2022. |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The Academy receives a subsidy from the State of Maine Department of Education based on the number of students and their respective places of residence. The Academy also receives federal grant assistance that is passed through the State of Maine Department of Education. |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Maine Connections Academy contracts the unrelated organization Connections Academy of Maine, LLC to employ and pay individuals to run the school. As such, for the tax year 2024, Walter Wallace received his salary from Connections Academy of Maine, LLC for his work as the Head of School of Maine Connections Academy. The amount reported in the larger of box 1 or box 5 of his W2 was 113,396. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The CFO reviews and signs authorization to file the 990. The CFO presents the Form 990 to the Board at the next board meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board annually signs a conflict of interest statement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Treasurer and CFO set top salaries after reviewing the budget and comparable salaries in the surrounding area. The Board follows an evaluation process to determine salaries for school leaders. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Oversight of the audit and selection of the auditor is the responsibility of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization contracts with Connections Academy of Maine, LLC to employ individuals to operate the school. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Under the oversight of the Governing Board, Connections Academy of Maine, LLC provides human resources and support services integral to the delivery of the Education Program, including recruiting, training, monitoring, and supporting Charter School staff and other support service providers employed or otherwise engaged by the Charter School, and supporting the performance evaluation process for such personnel payroll and benefits administration, including providing employee benefit plans as required by law. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Payroll and related expenses reported on these lines are paid to Connections Academy of Maine, LLC and are not paid directly to employees by Maine Connections Academy. Refer to 990 Part VII Section B Line 1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Directors shall be elected annually by the stakeholders employees and parents/guardians of Maine Connections Academy in an open election that shall be publicly announced and facilitated by technology, such that each stakeholder, regardless of where she or he resides in Maine, will have the opportunity to vote. Guardians/parents will have one vote for each child currently enrolled in the school. The method of election will ensure that no stakeholder may have more votes than she or he is entitled to per election. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Expenses related to the amount paid to Connections Academy of Maine, LLC can be seen on 990 Part IX Lines 7, 9, 10, and 24a as payroll, payroll benefits, payroll taxes, and Education Services Provider expenses. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15 ab |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Section 2, Line C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part I, Section 1, Line 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part V, Line 2a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 7, 9 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VII, Section B, Line 1 |
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| IRS990/WebsiteAddressTxt | 0 | www.connectionsacademy.com |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Amy Trunnell |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chief Financial Officer |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-03 |
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