Civic Intelligence

Compass Classical Academy Chartered Public School

990 • Fiscal year 2016 • EIN 47-3217456

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

570 W Main StTilton, NH 03276

(603) 729-3370

Siviq Scores

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

Liabilities / Assets

84th percentile

0.51x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.17x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

54th percentile

$21,120

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$176,672

No earlier filing loaded for comparison.

Net Assets

$87,440

No earlier filing loaded for comparison.

Liabilities

$89,232

No earlier filing loaded for comparison.

Revenue

$521,992

No earlier filing loaded for comparison.

Expenses

$434,552

No earlier filing loaded for comparison.

Net Income

$87,440

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $176,672Liabilities 2016: $89,232Net Assets 2016: $87,4402016Assets 2017: $409,756Liabilities 2017: $20,340Net Assets 2017: $389,4162017Assets 2018: $648,494Liabilities 2018: $26,812Net Assets 2018: $621,6822018Assets 2019: $983,216Liabilities 2019: $21,529Net Assets 2019: $961,6872019Assets 2020: $1,178,768Liabilities 2020: $183,846Net Assets 2020: $994,9222020Assets 2021: $1,609,601Liabilities 2021: $305,709Net Assets 2021: $1,303,8922021Assets 2022: $1,304,816Liabilities 2022: $306,941Net Assets 2022: $997,8752022Assets 2023: $1,353,071Liabilities 2023: $314,527Net Assets 2023: $1,038,5442023Assets 2024: $3,953,590Liabilities 2024: $2,300,147Net Assets 2024: $1,653,4432024Assets 2025: $4,285,350Liabilities 2025: $2,206,847Net Assets 2025: $2,078,5032025

Highlighted filing

2016

Assets$176,672
Liabilities$89,232
Net Assets$87,440

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $521,992Expenses 2016: $434,552Net Income 2016: $87,4402016Revenue 2017: $894,409Expenses 2017: $597,094Net Income 2017: $297,3152017Revenue 2018: $1,035,711Expenses 2018: $803,445Net Income 2018: $232,2662018Revenue 2019: $1,289,907Expenses 2019: $963,247Net Income 2019: $326,6602019Revenue 2020: $1,286,382Expenses 2020: $1,253,147Net Income 2020: $33,2352020Revenue 2021: $1,665,489Expenses 2021: $1,319,151Net Income 2021: $346,3382021Revenue 2022: $1,309,060Expenses 2022: $1,513,091Net Income 2022: -$204,0312022Revenue 2023: $1,850,190Expenses 2023: $1,779,973Net Income 2023: $70,2172023Revenue 2024: $2,551,931Expenses 2024: $1,923,205Net Income 2024: $628,7262024Revenue 2025: $2,399,778Expenses 2025: $1,979,270Net Income 2025: $420,5082025

Highlighted filing

2016

Revenue$521,992
Expenses$434,552
Net Income$87,440
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$521,992
Mission and Program Overview

Mission

Compass classical academy believes that all students, regardless of socio-economic background or academic competence, benefit from a rigorous, content rich, educational program that develops academic potential and personal character. We believe students will achieve their best potential when taught foundational skills and challenged by high expectations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$63,386-
Loans From Officers Directors-$62,100-
Land, Buildings, and Equipment, Net$0$58,770▲ $58,770
Cash and Non-Interest-Bearing Accounts-$29,766-
Pledges and Grants Receivable-$17,935-
Prepaid Expenses and Deferred Charges-$6,815-
Total Assets$0$176,672▲ $176,672
Liabilities
Accounts Payable and Accrued Expenses-$27,132-
Total Liabilities$0$89,232▲ $89,232
Net Assets / Fund Balance
Unrestricted Net Assets-$87,440-
Total Net Assets Fund Balance$0$87,440▲ $87,440
Total Liabilities and Net Assets / Fund Balance$0$176,672▲ $176,672

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,770$8,998$67,768
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judy TiltonDirectorFT$21,120$21,120

Board Members and Trustees

NameTitle
Donna ChaseBoard President
Peter SalibaVice President
Jeanie ForresterMember
Peter FoggMember
Patricia JorgensenSecretary
Stacey MarshlandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$254,982
Program Service Revenue
$265,804
Investment Income
$0
Other Revenue
$1,206
All Other Contributions
$59,079
Change in Net Assets
$87,440

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table45$56,677Fair Market Value
Total Noncash Contributions45$56,677-

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,992
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,500
Total Revenue per Audited Statements
$525,492
Total Revenue per Form 990
$521,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,979
Other Expenses$150,573
Total Fundraising Expense$18,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,902--$216,902
Current Officers, Directors, Trustees, and Key Employees$13,728$18,304$13,728$45,760
Occupancy$41,007$2,278$2,278$45,563
Payroll Taxes$18,717$1,486$1,114$21,317
Fees for Services Accounting-$15,000-$15,000
Insurance$10,076$560$560$11,196
Depreciation Depletion$8,098$450$450$8,998
Information Technology$4,793--$4,793
All Other Expenses$3,075$641$27$3,743
Other Expenses$5,435$3,482$739$3,482
Fees for Services Other$443--$443
Interest-$432-$432
Advertising$177$10$10$197
Total Functional Expenses$372,264$43,382$18,906$434,552

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$438,052
Expenses per Audited Statements$434,552
Total Expenses per Form 990$434,552
Expenses Not Reported on Form 990$3,500
Expenses Not Reported on Financial Statements$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$62,100-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 will be reviewed and approved by the school director and the board chair.

Form 990, Part VI, Section C, Line 19

Available on the school's website or upon request.

Filing and Contact Details

Filer

Filer Name
Compass Classical Academy Charter School
EIN
47-3217456
Phone
6037293370
Address
570 W MAIN ST, TILTON, NH 03276

Signing Officer

Name
Donna Chase
Title
Board President
Phone
6037293370
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Tilton
Formed
2014
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
11

Preparer

Firm
Nathan Wechsler & Company Pa
Address
70 COMMERCIAL STREET 4TH FLOOR, CONCORD, NH 03301
Preparer
Oreste J Mosca
Phone
6032245357
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school has adopted the provisions of fasb asc 740, accounting for uncertainty in income taxes. Accordingly, management has evaluated the school's tax positions and concluded the school had maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment or disclosure in the financial statements. With few exceptions, the school is no longer subject to income tax examinations by the u.s. Federal or state tax authorities for years before 2013.

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IRS990/Desc0GRADES K-5: COMPASS CLASSICAL ACADEMY PROVIDES A SAFE LEARNING ENVIRONMENT DESIGNED TO INSTILL INTEGRITY, GOOD CITIZENSHIP, COMPASSION AND CONFIDENCE IN EACH CHILD; TO PROMOTE A CARING COMMUNITY OF STUDENTS, HIGHLY TRAINED EDUCATORS AND ADMINISTRATORS, ALONG WITH INVOLVED PARENTS; AND, PROVIDES A HIGH QUALITY EDUCATION THAT IS THOUGHT PROVOKING, COHERENT, MEANINGFUL AND ENGAGING.
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IRS990ScheduleD/EquipmentGrp/BookValueAmt058770
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08998
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067768
IRS990ScheduleD/ExpensesNotReportedAmt03500
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0434552
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt03500
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0521992
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS ADOPTED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ACCORDINGLY, MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THE SCHOOL HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058770
IRS990ScheduleD/TotalExpensesPerForm990Amt0434552
IRS990ScheduleD/TotalRevenuePerForm990Amt0521992
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0525492
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0438052
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NOTICE OF NONDISCRIMINATION POLICY AS TO STUDENTS IS STATED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES PER PUPIL AID FROM THE STATE GOVERNMENT. FOR THE CURRENT SCHOOL YEAR THE AMOUNT OF AID WAS $5,597 PER STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt09100
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt11000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt252000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt09100
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt11000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt252000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JUDY TILTON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DONNA CHASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2PETER FOGG
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1BOD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2BOD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd20
IRS990ScheduleL/TotalBalanceDueAmt062100
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt045
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FURNITURE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt056677
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED AND APPROVED BY THE SCHOOL DIRECTOR AND THE BOARD CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE ON THE SCHOOL'S WEBSITE OR UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMPASS CLASSICAL ACADEMY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0461071146
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT OPERATIONS OF COMPASS CLASSICAL ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0570 W MAIN ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TILTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd003276
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0489
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COMPASS CLASSICAL ACADEMY FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0176672
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0176672
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0254982
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018906
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0372264
IRS990/TotalFunctionalExpensesGrp/TotalAmt0434552

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