Civic Intelligence

Aucocisco School

990 • Fiscal year 2023 • EIN 47-3278948

Jul 01, 2022 to Jun 30, 2023 • Filed on May 08, 2024

2 Stonewood DriveFreeport, ME 04032

(207) 773-7323

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

58th percentile

$79,798

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

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

Asset Growth

92nd percentile

75%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

84th percentile

52%

Faster revenue growth than 84% of similar nonprofits.

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

Assets

Flat

$1,477,140

Flat from 2023

Net Assets

Flat

$1,033,109

Flat from 2023

Liabilities

Flat

$444,031

Flat from 2023

Revenue

Flat

$1,729,333

Flat from 2023

Expenses

Flat

$1,380,668

Flat from 2023

Net Income

Flat

$348,665

Flat from 2023

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: $1,033,1092023Assets 2023: $1,477,140Liabilities 2023: $444,031Net Assets 2023: $1,033,1092023

Highlighted filing

2023

Assets$1,477,140
Liabilities$444,031
Net Assets$1,033,109

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: $348,6652023Revenue 2023: $1,729,333Expenses 2023: $1,380,668Net Income 2023: $348,6652023

Highlighted filing

2023

Revenue$1,729,333
Expenses$1,380,668
Net Income$348,665
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 8, 2024
Return Version
2022v5.0
Gross Receipts
$1,730,059
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.

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
Pledges and Grants Receivable-$371,171-
Cash and Non-Interest-Bearing Accounts$436,994$349,550▼ $87,444
Land, Buildings, and Equipment, Net$0$348,084▲ $348,084
Accounts Receivable$217,692$202,373▼ $15,319
Savings and Temporary Cash Investments$178,820$196,703▲ $17,883
Prepaid Expenses and Deferred Charges$11,841$9,209▼ $2,632
Total Assets$845,703$1,477,140▲ $631,437
Other Assets Total$356$50▼ $306
Liabilities
Accounts Payable and Accrued Expenses$43,855$419,781▲ $375,926
Deferred Revenue$112,800$24,250▼ $88,550
Other Liabilities$289$0▼ $289
Total Liabilities$156,944$444,031▲ $287,087
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$688,759$1,033,109▲ $344,350
Total Net Assets Fund Balance$688,759$1,033,109▲ $344,350
Total Liabilities and Net Assets / Fund Balance$845,703$1,477,140▲ $631,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$348,084$23,087$371,171
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn AdamsAcademic DirectorFT$79,798-$79,798
Barbara MelnickDirectorPT$78,252-$78,252
John AlexanderHead of SchoolFT$47,212-$47,212
Melissa BlackTreasurerPT$38,388$8,016$46,404
Nicole BissonetteDirector--$1,140$1,140

Board Members and Trustees

NameTitle
Rachel KnightPresident
Cally GurleyDirector
Claire GinderDirector
Gloria MelnickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$430,841
Program Service Revenue
$1,278,020
Investment Income
$286
Other Revenue
$20,186
All Other Contributions
$23,859
Change in Net Assets
$348,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$911,905
Other Expenses$468,763
Total Fundraising Expense$226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$510,608$56,734-$567,342
Current Officers, Directors, Trustees, and Key Employees$227,525$25,281-$252,806
Fees for Services Other$159,680$54-$159,734
Occupancy$123,768$13,752-$137,520
Payroll Taxes$57,446$6,383-$63,829
Depreciation Depletion-$23,087-$23,087
Other Employee Benefits$18,585$2,064-$20,649
Insurance-$16,270-$16,270
Advertising-$15,336-$15,336
Fees for Services Accounting-$12,046-$12,046
Pension Plan Contributions$6,551$728-$7,279
Office Expenses$6,373$708-$7,081
Fees for Services Legal-$6,987-$6,987
Travel$5,429$603-$6,032
All Other Expenses$4,153$461$226$4,840
Information Technology$3,192$355-$3,547
Other Expenses$3,033$337-$3,370
Total Functional Expenses$1,194,514$185,928$226$1,380,668
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See part VOccupancy LeaseNo$68,387
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Part VI, Section A, line 2

Head of School, Barbara Melnick is the sister-in-law of the Board's Secretary, Gloria Melnick.

Form 990, Part VI, Section B, line 11B

The Head of School reviews the draft Form 990 prepared by the School's tax professional. The reviewed draft is then sent ot the Board for final review.

Form 990, Part VI, Section B, 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, Part VI, Section B, 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 setting the compensation.

Form 990, Part VI, Section C, line 19

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
2 Stonewood Drive, Freeport, ME 04032

Signing Officer

Name
Paul Andrade
Title
Treasurer
Phone
2077737323
Signed
2024-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Andrade
Formed
2015
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
40

Preparer

Firm
Pgm LLC
Address
319 Main Street, Biddeford, ME 04005
Phone
2074155714
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Instructional contractors: Program service expenses 159194. Management and general expenses 0. Fundraising expenses 0. Total expenses 159194. Paypal transactions: Program service expenses 486. Management and general expenses 54. Fundraising expenses 0. Total expenses 540.

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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.
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01125984
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1152036
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 thining 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. For 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/ProgSrvcAccomActy2Grp/ExpenseAmt088192
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0169152
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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029272
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0185
IRS990/PYOtherExpensesAmt0344986
IRS990/PYOtherRevenueAmt0-1794
IRS990/PYProgramServiceRevenueAmt01112073
IRS990/PYRevenuesLessExpensesAmt0190163
IRS990/PYSalariesCompEmpBnftPaidAmt0604587
IRS990/PYTotalExpensesAmt0949573
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01139736
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0348665
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01129054
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178820
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0196703
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0348084
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0371171
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0348084
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 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, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Dharma LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0See part V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt068387
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Occupancy Lease
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Dharma, LLC is a limited liability company owned by Barbara and Harvey Melnick. Barbara Melnick was the Head of School of Aucocisco for the reporting year.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, line (1), column (b)
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Head of School, Barbara Melnick is the sister-in-law of the Board's Secretary, Gloria Melnick.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Head of School reviews the draft Form 990 prepared by the School's tax professional. The reviewed draft is then sent ot the Board for final review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each 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/ExplanationTxt3The 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 setting the compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 and Form 1023 are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Instructional contractors: Program service expenses 159194. Management and general expenses 0. Fundraising expenses 0. Total expenses 159194. Paypal transactions: Program service expenses 486. Management and general expenses 54. Fundraising expenses 0. Total expenses 540.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0845703
IRS990/TotalAssetsEOYAmt01477140
IRS990/TotalAssetsGrp/BOYAmt0845703
IRS990/TotalAssetsGrp/EOYAmt01477140
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0430841
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0226
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01194514
IRS990/TotalFunctionalExpensesGrp/TotalAmt01380668
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0156944
IRS990/TotalLiabilitiesEOYAmt0444031
IRS990/TotalLiabilitiesGrp/BOYAmt0156944
IRS990/TotalLiabilitiesGrp/EOYAmt0444031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0688759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01033109
IRS990/TotalOtherCompensationAmt09156
IRS990/TotalProgramServiceExpensesAmt01194514
IRS990/TotalProgramServiceRevenueAmt01278020
IRS990/TotalReportableCompFromOrgAmt0243650
IRS990/TotalRevenueGrp/ExclusionAmt0286
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01298206
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01729333
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0845703
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01477140
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0603
IRS990/TravelGrp/ProgramServicesAmt05429
IRS990/TravelGrp/TotalAmt06032
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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