Civic Intelligence

Mountain Village Charter School

EIN 46-3844378 • 501(c)3 • Plymouth, NH

Profile

Mountain Village is a public Nature-based, Montessori school, engaging students in experiences that integrate natural environments with the Montessori curriculum, igniting achievement in academic, social-emotional and physical development.

13 Route 25Plymouth, NH 03264

mountainvillagecharterschool.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

31st percentile

-2.2%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

21%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$852,865

Down $18,872 (-2.2%) from 2023

Liabilities

Down

$291,360

Down $89,024 (-23%) from 2023

Net Assets

Up

$561,505

Up $70,152 (+14%) from 2023

Revenue

Up

$1,203,908

Up $210,663 (+21%) from 2023

Expenses

Up

$1,133,756

Up $150,110 (+15%) from 2023

Net Income

Up

$70,152

Up $60,553 (+631%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $29,063Liabilities 2014: $02014Assets 2015: $182,479Liabilities 2015: $14,257Net Assets 2015: $168,2222015Assets 2016: $190,878Liabilities 2016: $24,812Net Assets 2016: $166,0662016Assets 2017: $179,856Liabilities 2017: $9,605Net Assets 2017: $170,2512017Assets 2018: $172,957Liabilities 2018: $23,160Net Assets 2018: $149,7972018Assets 2019: $282,111Liabilities 2019: $22,945Net Assets 2019: $259,1662019Assets 2020: $398,736Liabilities 2020: $107,222Net Assets 2020: $291,5142020Assets 2021: $765,501Liabilities 2021: $320,599Net Assets 2021: $444,9022021Assets 2022: $944,354Liabilities 2022: $462,600Net Assets 2022: $481,7542022Assets 2023: $871,737Liabilities 2023: $380,384Net Assets 2023: $491,3532023Assets 2024: $852,865Liabilities 2024: $291,360Net Assets 2024: $561,5052024

Highlighted filing

2024

Assets$852,865
Liabilities$291,360
Net Assets$561,505

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $69,262Expenses 2014: $40,199Net Income 2014: $29,0632014Revenue 2015: $420,461Expenses 2015: $355,864Net Income 2015: $64,5972015Revenue 2016: $527,732Expenses 2016: $529,888Net Income 2016: -$2,1562016Revenue 2017: $566,674Expenses 2017: $562,489Net Income 2017: $4,1852017Revenue 2018: $569,882Expenses 2018: $590,336Net Income 2018: -$20,4542018Revenue 2019: $754,540Expenses 2019: $645,171Net Income 2019: $109,3692019Revenue 2020: $803,234Expenses 2020: $770,886Net Income 2020: $32,3482020Revenue 2021: $1,067,097Expenses 2021: $913,709Net Income 2021: $153,3882021Revenue 2022: $957,143Expenses 2022: $920,291Net Income 2022: $36,8522022Revenue 2023: $993,245Expenses 2023: $983,646Net Income 2023: $9,5992023Revenue 2024: $1,203,908Expenses 2024: $1,133,756Net Income 2024: $70,1522024

Highlighted filing

2024

Revenue$1,203,908
Expenses$1,133,756
Net Income$70,152

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 10, 2025
Return Version
2023v6.0
Gross Receipts
$1,203,908
Mission and Program Overview

Mission

Mountain Village is a public Nature-based, Montessori school, engaging students in experiences that integrate natural environments with the Montessori curriculum, igniting achievement in academic, social-emotional and physical development.

Mountain Village is a public Nature-based, Montessori school, engaging students in experiences that integrate natural environments with the Montessori curriculum, igniting achievement in academic, social-emotional and ph

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$360,397$359,409▼ $988
Cash and Non-Interest-Bearing Accounts$267,602$250,160▼ $17,442
Savings and Temporary Cash Investments$87,068$126,105▲ $39,037
Pledges and Grants Receivable$298$6,726▲ $6,428
Prepaid Expenses and Deferred Charges$9,327$6,278▼ $3,049
Total Assets$871,737$852,865▼ $18,872
Other Assets Total$147,045$104,187▼ $42,858
Liabilities
Mortgage Notes Payable Secured by Investment Property$275,426$261,721▼ $13,705
Other Liabilities$70,110--
Accounts Payable and Accrued Expenses$34,848$29,639▼ $5,209
Total Liabilities$380,384$291,360▼ $89,024
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$488,853$559,005▲ $70,152
Net Assets With Donor Restrictions$2,500$2,500→ $0
Total Net Assets Fund Balance$491,353$561,505▲ $70,152
Total Liabilities and Net Assets / Fund Balance$871,737$852,865▼ $18,872

Asset Categories

AssetBook ValueDepreciationBasis
Land$355,636-$355,636
Equipment$3,773$56,527$60,300
Other Assets Org$93,187--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Merrill DeGraffHead of School, Non-votingFT$88,158$88,158

Board Members and Trustees

NameTitle
Kate LaucksBoard Chair
Delaney CurrierCo-Chair
Brianna FrostTrustee
John LinTrustee
Lena HartTrustee
Nate BuffingtonTrustee
Rebecca FaulknerTrustee
Lisa AthanasiaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,109,363
Program Service Revenue
$94,043
Investment Income
$293
Other Revenue
$209
All Other Contributions
$55,485
Change in Net Assets
$70,152

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,203,908
Total Revenue per Audited Statements
$1,203,908
Total Revenue per Form 990
$1,203,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$789,588
Other Expenses$344,168
Total Fundraising Expense$494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$521,563$92,040-$613,603
Occupancy$91,087--$91,087
Current Officers, Directors, Trustees, and Key Employees$72,861$12,858-$85,719
Depreciation Depletion$81,227--$81,227
Payroll Taxes$46,215$8,156-$54,371
Other Employee Benefits$30,511$5,384-$35,895
Office Expenses$27,328--$27,328
Fees for Services Accounting$26,667--$26,667
Conferences and Meetings$20,251$2,603-$22,854
Interest$15,186--$15,186
Insurance$12,469$2,201-$14,670
Travel$3,367--$3,367
Other Expenses$2,202$6,325-$2,202
Fees for Services Other$2,085--$2,085
Information Technology$863--$863
Advertising--$494$494
Total Functional Expenses$1,003,695$129,567$494$1,133,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,133,756
Total Expenses per Audited Statements$1,133,756
Total Expenses per Form 990$1,133,756
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-
Operating lease liability-
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 11B

The Board reviews a draft of the 990 before filing.

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

Members of the Board are required to sign a conflict of interest policy annually.

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 statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Mountain Village Charter School
EIN
46-3844378
Phone
6035363900
Address
13 Route 25, Plymouth, NH 03264

Signing Officer

Name
Kate Laucks
Title
Chair
Phone
6035363900
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kate Laucks
Formed
2013
Legal Domicile
Nh
Voting Board Members
8
Independent Board Members
8
Employees
36
Volunteers
100

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.

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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0298
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06726
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09327
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06278
IRS990/PrincipalOfficerNm0Kate Laucks
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Aftercare and other program services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt094043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt094043
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0927312
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0207
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0295388
IRS990/PYProgramServiceRevenueAmt065726
IRS990/PYRevenuesLessExpensesAmt09599
IRS990/PYSalariesCompEmpBnftPaidAmt0688258
IRS990/PYTotalExpensesAmt0983646
IRS990/PYTotalRevenueAmt0993245
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt070152
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt094043
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt087068
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0126105
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060300
IRS990ScheduleD/ExpensesSubtotalAmt01133756
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0355636
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0355636
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt293187
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Escrow Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Construction in Progress
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Operating lease asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating lease liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01203908
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0359409
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0104187
IRS990ScheduleD/TotalExpensesPerForm990Amt01133756
IRS990ScheduleD/TotalRevenuePerForm990Amt01203908
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01203908
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01133756
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews a draft of the 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Board are required to sign a conflict of interest policy annually.
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 statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0871737
IRS990/TotalAssetsEOYAmt0852865
IRS990/TotalAssetsGrp/BOYAmt0871737
IRS990/TotalAssetsGrp/EOYAmt0852865
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01109363
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0494
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129567
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01003695
IRS990/TotalFunctionalExpensesGrp/TotalAmt01133756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0380384
IRS990/TotalLiabilitiesEOYAmt0291360
IRS990/TotalLiabilitiesGrp/BOYAmt0380384
IRS990/TotalLiabilitiesGrp/EOYAmt0291360
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0491353
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0561505
IRS990/TotalProgramServiceExpensesAmt01003695
IRS990/TotalProgramServiceRevenueAmt094043
IRS990/TotalReportableCompFromOrgAmt088158
IRS990/TotalRevenueGrp/ExclusionAmt0293
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094252
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01203908
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0871737
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0852865
IRS990/TravelGrp/ProgramServicesAmt03367
IRS990/TravelGrp/TotalAmt03367
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt013 Route 25
IRS990/USAddress/CityNm0Plymouth
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003264

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