Civic Intelligence

Aucocisco School

990 • Fiscal year 2021 • EIN 47-3278948

Jul 01, 2020 to Jun 30, 2021 • Filed on May 14, 2022

126 Spurwink AvenueCape Elizabeth, ME 04107

(207) 773-7323

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.27x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

63rd percentile

21%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

65th percentile

$90,124

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

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

Asset Growth

87th percentile

54%

Faster asset growth than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

11%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$680,135

Up $237,900 (+54%) from 2020

Net Assets

Up

$498,596

Up $265,003 (+113%) from 2020

Liabilities

Down

$181,539

Down $27,103 (-13%) from 2020

Revenue

Up

$1,289,879

Up $128,749 (+11%) from 2020

Expenses

Down

$1,024,876

Down $52,272 (-4.9%) from 2020

Net Income

Up

$265,003

Up $181,021 (+216%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $171,942Liabilities 2017: $152,846Net Assets 2017: $19,0962017Assets 2018: $171,942Liabilities 2018: $152,846Net Assets 2018: $19,0962018Assets 2019: $257,487Liabilities 2019: $107,876Net Assets 2019: $149,6112019Assets 2020: $442,235Liabilities 2020: $208,642Net Assets 2020: $233,5932020Assets 2021: $680,135Liabilities 2021: $181,539Net Assets 2021: $498,5962021Assets 2022: $845,703Liabilities 2022: $156,944Net Assets 2022: $688,7592022Assets 2023: $1,477,140Liabilities 2023: $444,031Net Assets 2023: $1,033,1092023

Highlighted filing

2021

Assets$680,135
Liabilities$181,539
Net Assets$498,596

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2017: $419,325Expenses 2017: $412,659Net Income 2017: $6,6662017Revenue 2018: $419,325Expenses 2018: $412,659Net Income 2018: $6,6662018Revenue 2019: $1,215,886Expenses 2019: $1,085,371Net Income 2019: $130,5152019Revenue 2020: $1,161,130Expenses 2020: $1,077,148Net Income 2020: $83,9822020Revenue 2021: $1,289,879Expenses 2021: $1,024,876Net Income 2021: $265,0032021Revenue 2022: $1,139,736Expenses 2022: $949,573Net Income 2022: $190,1632022Revenue 2023: $1,729,333Expenses 2023: $1,380,668Net Income 2023: $348,6652023

Highlighted filing

2021

Revenue$1,289,879
Expenses$1,024,876
Net Income$265,003
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 14, 2022
Return Version
2020v4.0
Gross Receipts
$1,289,879
Mission and Program Overview

Mission

To provide comprehensive services to students with unique learning needs, whether they need a full- or part-time school placement, or an after-school program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$100,457$256,004▲ $155,547
Accounts Receivable$231,571$216,229▼ $15,342
Savings and Temporary Cash Investments$98,415$193,451▲ $95,036
Prepaid Expenses and Deferred Charges$11,692$14,351▲ $2,659
Loans From Officers Directors$12,825$12,825→ $0
Total Assets$442,235$680,135▲ $237,900
Other Assets Total$100$100→ $0
Liabilities
Unsecured Notes Loans Payable$145,283--
Deferred Revenue$17,053$122,265▲ $105,212
Accounts Payable and Accrued Expenses$33,481$46,449▲ $12,968
Total Liabilities$208,642$181,539▼ $27,103
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,593$498,596▲ $265,003
Total Net Assets Fund Balance$233,593$498,596▲ $265,003
Total Liabilities and Net Assets / Fund Balance$442,235$680,135▲ $237,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara MelnickHead of SchoFT$81,739$8,385$90,124
Melissa BlackTreasurerPT$29,158$875$30,033
Rachel KnightCo-president-$450-$450

Board Members and Trustees

NameTitle
Michele MelansonCo-president
Cally GurleyDirector
Caroline SanfordDirector
Claire GinderDirector
Denise HarlowDirector
Jamie O DonnellDirector
Rebecca DemarsDirector
Gloria MelnickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$237,172
Program Service Revenue
$1,052,552
Investment Income
$155
Other Revenue
$0
All Other Contributions
$59,435
Change in Net Assets
$265,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$685,115
Other Expenses$339,761
Total Fundraising Expense$736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,330$50,259-$502,589
Current Officers, Directors, Trustees, and Key Employees-$120,606-$120,606
Occupancy$102,587$11,399-$113,986
Fees for Services Other$101,065--$101,065
Payroll Taxes$44,329$4,926-$49,255
Office Expenses$13,487$1,499-$14,986
Insurance$13,314$1,479-$14,793
Other Employee Benefits$11,399$1,266-$12,665
Fees for Services Accounting$9,715$1,080-$10,795
Fees for Services Legal$6,970$775-$7,745
Advertising$3,697$411-$4,108
All Other Expenses$944-$736$1,680
Travel$1,172$130-$1,302
Other Expenses$975$1,240-$975
Conferences and Meetings$547$61-$608
Total Functional Expenses$829,009$195,131$736$1,024,876
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$12,825$12,825→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
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 2

Barbara melnick gloria melnick head school secretary sister-in-law

Form 990, Page 6, Part VI, Line 11B

The head of school reviews the draft form 990 prepared by the school's cpa. The reviewed draft is then sent to the board for final review.

Form 990, Page 6, Part VI, Line 12C

Each interested person shall annually sign a disclosure statement affirming that such person: a) has received a copy of the conflict of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, and d) understands the corporation is charitable and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 15A

The review and approval process for the head of school's compensation includes approval by the board of directors prior to paying compensation. The board documents the comparability data, other information, and discussions relied on for the setting the compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents, form 990, and form 1023 are made available upon request.

Filing and Contact Details

Filer

Filer Name
Aucocisco School
EIN
47-3278948
Phone
2077737323
Address
126 SPURWINK AVENUE, CAPE ELIZABETH, ME 04107

Signing Officer

Name
Barbara Melnick
Title
Head of School
Phone
2077737323
Signed
2022-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Melnick
Formed
2015
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
9
Employees
30
Volunteers
7

Preparer

Firm
Smith & Associates Cpas
Address
500 US ROUTE 1 STE 102, YARMOUTH, ME 04096-6817
Preparer
Lori L Aliberti Ea
Phone
2078468881
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Diagnostic educational testing provides needed information for families and educators about the specific nature of a client's learning differences in order to program for each student most effectively. If students have not already had a thorough educational diagnostic evaluation, this is the logical starting point. Parenting support and education is provided to families of students at the school, parents in the community, and parents of young adults transitioning to the adult world. The school provides high quality professional development opportunities in our facility or in the community in order to further educate teachers in effective methodologies for people with learning differences, utilizing both our own staff as well as bringing in both locally and nationally known experts. Aucocisco provides academic, social and vocational support to young adults who need additional support reaching their post-secondary goals.

Raw XML AppendixShowing 400 of 442 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033481
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt046449
IRS990/AccountsReceivableGrp/BOYAmt0231571
IRS990/AccountsReceivableGrp/EOYAmt0216229
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE COMPREHENSIVE SERVICES TO STUDENTS WITH UNIQUE LEARNING NEEDS, WHETHER THEY NEED A FULL- OR PART-TIME SCHOOL PLACEMENT, OR AN AFTER-SCHOOL PROGRAM.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0411
IRS990/AdvertisingGrp/ProgramServicesAmt03697
IRS990/AdvertisingGrp/TotalAmt04108
IRS990/AllOtherContributionsAmt059435
IRS990/AllOtherExpensesGrp/FundraisingAmt0736
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0944
IRS990/AllOtherExpensesGrp/TotalAmt01680
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0BARBARA MELNICK
IRS990/BooksInCareOfDetail/PhoneNum02077737323
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0126 SPURWINK AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CAPE ELIZABETH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004107
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0100457
IRS990/CashNonInterestBearingGrp/EOYAmt0256004
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0120606
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0120606
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt061
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0547
IRS990/ConferencesMeetingsGrp/TotalAmt0608
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0237172
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0155
IRS990/CYOtherExpensesAmt0339761
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01052552
IRS990/CYRevenuesLessExpensesAmt0265003
IRS990/CYSalariesCompEmpBnftPaidAmt0685115
IRS990/CYTotalExpensesAmt01024876
IRS990/CYTotalFundraisingExpenseAmt0736
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01289879
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt017053
IRS990/DeferredRevenueGrp/EOYAmt0122265
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0AUCOCISCO SCHOOL PROVIDES AN INTENSIVE REMEDIAL EDUCATIONAL PROGRAM FOR STUDENTS WITH IDENTIFIED LEARNING DIFFERENCES IN GRADES K-12. USING SCIENTIFICALLY PROVEN METHODS OF READING, WRITING, AND MATHEMATICS INSTRUCTION, AUCOCISCO SCHOOL IMPROVES THE BASIC LITERACY AND MATHEMATICS OUTCOMES OF A HIGHLY AT RISK GROUP. STUDENTS ATTEND AUCOCISCO SCHOOL FOR AN AVERAGE OF 2-3 YEARS, RETURNING TO A MORE INCLUSIVE SETTING WITH THE SKILLS THEY NEED TO COMPETE AND THRIVE WITH THEIR PEERS. CURRENTLY, THE AUCOCISCO SCHOOL PROVIDES SERVICES FOR FULL-TIME AND PART-TIME DAY STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt030
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0721238
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01080
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt09715
IRS990/FeesForServicesAccountingGrp/TotalAmt010795
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0775
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt06970
IRS990/FeesForServicesLegalGrp/TotalAmt07745
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0101065
IRS990/FeesForServicesOtherGrp/TotalAmt0101065
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt08385
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1875
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0BARBARA MELNICK
IRS990/Form990PartVIISectionAGrp/PersonNm1MELISSA BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm2RACHEL KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm3REBECCA DEMARS
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMIE O DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm5CLAIRE GINDER
IRS990/Form990PartVIISectionAGrp/PersonNm6CALLY GURLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7DENISE HARLOW
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELE MELANSON
IRS990/Form990PartVIISectionAGrp/PersonNm9GLORIA MELNICK
IRS990/Form990PartVIISectionAGrp/PersonNm10CAROLINE SANFORD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt081739
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt129158
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0HEAD OF SCHO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CO-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0177737
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01289879
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01479
IRS990/InsuranceGrp/ProgramServicesAmt013314
IRS990/InsuranceGrp/TotalAmt014793
IRS990/InvestmentIncomeGrp/ExclusionAmt0155
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0155
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt012825
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt012825
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE COMPREHENSIVE SERVICES TO STUDENTS WITH UNIQUE LEARNING NEEDS, WHETHER THEY NEED A FULL- OR PART-TIME SCHOOL PLACEMENT, OR AN AFTER-SCHOOL PROGRAM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0233593
IRS990/NetAssetsOrFundBalancesEOYAmt0498596
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0233593
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0498596
IRS990/NoncashContributionsAmt024248
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011399
IRS990/OccupancyGrp/ProgramServicesAmt0102587
IRS990/OccupancyGrp/TotalAmt0113986
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01499
IRS990/OfficeExpensesGrp/ProgramServicesAmt013487
IRS990/OfficeExpensesGrp/TotalAmt014986
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0100
IRS990/OtherAssetsTotalGrp/EOYAmt0100
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01266
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011399
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012665
IRS990/OtherExpensesGrp/Desc0GRANT ALLOCATION OF EXP
IRS990/OtherExpensesGrp/Desc1EDUCATION SUPPLIES/BOOKS
IRS990/OtherExpensesGrp/Desc2AUTOMOBILE EXPENSE
IRS990/OtherExpensesGrp/Desc3SCHOOL PROGRAM EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01240
IRS990/OtherExpensesGrp/ProgramServicesAmt037372
IRS990/OtherExpensesGrp/ProgramServicesAmt117951
IRS990/OtherExpensesGrp/ProgramServicesAmt211155
IRS990/OtherExpensesGrp/ProgramServicesAmt3975
IRS990/OtherExpensesGrp/TotalAmt037372
IRS990/OtherExpensesGrp/TotalAmt117951
IRS990/OtherExpensesGrp/TotalAmt212395
IRS990/OtherExpensesGrp/TotalAmt3975
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050259
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452330
IRS990/OtherSalariesAndWagesGrp/TotalAmt0502589
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04926
IRS990/PayrollTaxesGrp/ProgramServicesAmt044329
IRS990/PayrollTaxesGrp/TotalAmt049255
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011692
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014351
IRS990/PrincipalOfficerNm0BARBARA MELNICK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2LEARNING CENTER-AFTER SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0896227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111440
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0896227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1111440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244885
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SCHOOL RUNS AFTER-SCHOOL PROGRAMS INCLUDING HOMEWORK SUPPORT, DIRECT INSTRUCTION IN READING, MATH AND EXECUTIVE FUNCTIONING SKILLS, SUBJECT AREA TUTORING FOR ELEMENTARY THROUGH COLLEGE AGES, AND SOCIAL THINKING AND ENRICHMENT PROGRAMS IN STEAM AREAS. THE AFTER-SCHOOL PROGRAM TAKES PLACE AT THE SCHOOL'S FACILITY, AND THERE ARE ROUGHLY 20 AFTER-SCHOOL STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt024870
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt044885
IRS990/ProgSrvcAccomActy3Grp/Desc0FOR MANY STUDENTS WHO CANNOT ATTEND THE SCHOOL DURING THE SCHOOL YEAR, SUMMERS PROVIDE A TIME FOR INTENSIVE ACADEMIC ASSISTANCE AT THE SCHOOL'S FACILITY. PROGRAMS FOR SOCIAL THINKING AND STEAM ENRICHMENT ROUND OUT THE DAY FOR STUDENTS WHO HAVE INTENSIVE ACADEMIC PROGRAMMING IN THE MORNINGS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt082901
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0111440
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DIAGNOSTIC EDUCATIONAL TESTING PROVIDES NEEDED INFORMATION FOR FAMILIES AND EDUCATORS ABOUT THE SPECIFIC NATURE OF A CLIENT'S LEARNING DIFFERENCES IN ORDER TO PROGRAM FOR EACH STUDENT MOST EFFECTIVELY. IF STUDENTS HAVE NOT ALREADY HAD A THOROUGH EDUCATIONAL DIAGNOSTIC EVALUATION, THIS IS THE LOGICAL STARTING POINT. PARENTING SUPPORT AND EDUCATION IS PROVIDED TO FAMILIES OF STUDENTS AT THE SCHOOL, PARENTS IN THE COMMUNITY, AND PARENTS OF YOUNG ADULTS TRANSITIONING TO THE ADULT WORLD. THE SCHOOL PROVIDES HIGH QUALITY PROFESSIONAL DEVELOPMENT OPPORTUNITIES IN OUR FACILITY OR IN THE COMMUNITY IN ORDER TO FURTHER EDUCATE TEACHERS IN EFFECTIVE METHODOLOGIES FOR PEOPLE WITH LEARNING DIFFERENCES, UTILIZING BOTH OUR OWN STAFF AS WELL AS BRINGING IN BOTH LOCALLY AND NATIONALLY KNOWN EXPERTS. AUCOCISCO PROVIDES ACADEMIC, SOCIAL AND VOCATIONAL SUPPORT TO YOUNG ADULTS WHO NEED ADDITIONAL SUPPORT REACHING THEIR POST-SECONDARY GOALS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt027257
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0134
IRS990/PYOtherExpensesAmt0246568
IRS990/PYProgramServiceRevenueAmt01133739
IRS990/PYRevenuesLessExpensesAmt083982
IRS990/PYSalariesCompEmpBnftPaidAmt0830580
IRS990/PYTotalExpensesAmt01077148
IRS990/PYTotalRevenueAmt01161130
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0265003
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0896228
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098415
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193451
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
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 PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE PORTLAND PRESS HERALD. IN ADDITION, THE SCHOOL UTILIZES ITS OWN WEBSITE TO PUBLICIZE THE POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A STATE OF MAINE SPECIAL PURPOSE PRIVATE SCHOOL WHICH ALLOWS THE SCHOOL TO RECEIVE TUITION FROM THE SCHOOL DISTRICTS OF CERTAIN SPECIAL EDUCATION STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DHARMA LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OCCUPANCY LEASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012825
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt013245
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0IDBI INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0SEE PART V
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART II, LINE (1), COLUMNS (B) AND (C) IDBI,INC IS A CORPORATION OWNED BY BARBARA AND HARVEY MELNICK. BARBARA MELNICK IS THE HEAD OF SCHOOL OF AUCOCISCO. THE LOAN WAS MADE FOR THE PURPOSE OF PROVIDING ADDITIONAL START-UP FUNDS FOR THE SCHOOL. PART IV, LINE (1), COLUMN (B) DHARMA, LLC IS A LIMITED LIABILITY COMPANY OWNED BY BARBARA AND HARVEY MELNICK. BARBARA MELNICK IS THE HEAD OF SCHOOL OF AUCOCISCO.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt012825
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIAGNOSTIC EDUCATIONAL TESTING PROVIDES NEEDED INFORMATION FOR FAMILIES AND EDUCATORS ABOUT THE SPECIFIC NATURE OF A CLIENT'S LEARNING DIFFERENCES IN ORDER TO PROGRAM FOR EACH STUDENT MOST EFFECTIVELY. IF STUDENTS HAVE NOT ALREADY HAD A THOROUGH EDUCATIONAL DIAGNOSTIC EVALUATION, THIS IS THE LOGICAL STARTING POINT. PARENTING SUPPORT AND EDUCATION IS PROVIDED TO FAMILIES OF STUDENTS AT THE SCHOOL, PARENTS IN THE COMMUNITY, AND PARENTS OF YOUNG ADULTS TRANSITIONING TO THE ADULT WORLD. THE SCHOOL PROVIDES HIGH QUALITY PROFESSIONAL DEVELOPMENT OPPORTUNITIES IN OUR FACILITY OR IN THE COMMUNITY IN ORDER TO FURTHER EDUCATE TEACHERS IN EFFECTIVE METHODOLOGIES FOR PEOPLE WITH LEARNING DIFFERENCES, UTILIZING BOTH OUR OWN STAFF AS WELL AS BRINGING IN BOTH LOCALLY AND NATIONALLY KNOWN EXPERTS. AUCOCISCO PROVIDES ACADEMIC, SOCIAL AND VOCATIONAL SUPPORT TO YOUNG ADULTS WHO NEED ADDITIONAL SUPPORT REACHING THEIR POST-SECONDARY GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BARBARA MELNICK GLORIA MELNICK HEAD SCHOOL SECRETARY SISTER-IN-LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HEAD OF SCHOOL REVIEWS THE DRAFT FORM 990 PREPARED BY THE SCHOOL'S CPA. THE REVIEWED DRAFT IS THEN SENT TO THE BOARD FOR FINAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH INTERESTED PERSON SHALL ANNUALLY SIGN A DISCLOSURE STATEMENT AFFIRMING THAT SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THE CORPORATION IS CHARITABLE AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE REVIEW AND APPROVAL PROCESS FOR THE HEAD OF SCHOOL'S COMPENSATION INCLUDES APPROVAL BY THE BOARD OF DIRECTORS PRIOR TO PAYING COMPENSATION. THE BOARD DOCUMENTS THE COMPARABILITY DATA, OTHER INFORMATION, AND DISCUSSIONS RELIED ON FOR THE SETTING THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, FORM 990, AND FORM 1023 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0442235
IRS990/TotalAssetsEOYAmt0680135
IRS990/TotalAssetsGrp/BOYAmt0442235
IRS990/TotalAssetsGrp/EOYAmt0680135
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0237172
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0736
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0195131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0829009
IRS990/TotalFunctionalExpensesGrp/TotalAmt01024876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0208642
IRS990/TotalLiabilitiesEOYAmt0181539
IRS990/TotalLiabilitiesGrp/BOYAmt0208642
IRS990/TotalLiabilitiesGrp/EOYAmt0181539
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233593
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0498596
IRS990/TotalOtherCompensationAmt09260
IRS990/TotalProgramServiceExpensesAmt0829009
IRS990/TotalProgramServiceRevenueAmt01052552
IRS990/TotalReportableCompFromOrgAmt0111347
IRS990/TotalRevenueGrp/ExclusionAmt0155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01052552
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01289879
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0442235
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0680135
IRS990/TravelGrp/ManagementAndGeneralAmt0130
IRS990/TravelGrp/ProgramServicesAmt01172
IRS990/TravelGrp/TotalAmt01302
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings