Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$603,911
Down $873,229 (-59%) from 2023
Net Assets
Down$494,533
Down $538,576 (-52%) from 2023
Liabilities
Down$109,378
Down $334,653 (-75%) from 2023
Revenue
Down$1,435,716
Down $293,617 (-17%) from 2023
Expenses
Up$1,640,968
Up $260,300 (+19%) from 2023
Net Income
Down-$205,252
Down $553,917 (-159%) from 2023
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $202,373 | $259,547 | ▲ $57,174 |
| Savings and Temporary Cash Investments | $196,703 | $187,665 | ▼ $9,038 |
| Cash and Non-Interest-Bearing Accounts | $349,550 | $95,959 | ▼ $253,591 |
| Investments in Publicly Traded Securities | - | $21,659 | - |
| Land, Buildings, and Equipment, Net | $348,084 | $21,569 | ▼ $326,515 |
| Prepaid Expenses and Deferred Charges | $9,209 | $17,482 | ▲ $8,273 |
| Pledges and Grants Receivable | $371,171 | $30 | ▼ $371,141 |
| Total Assets | $1,477,140 | $603,911 | ▼ $873,229 |
| Other Assets Total | $50 | $0 | ▼ $50 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $419,781 | $69,628 | ▼ $350,153 |
| Deferred Revenue | $24,250 | $39,750 | ▲ $15,500 |
| Total Liabilities | $444,031 | $109,378 | ▼ $334,653 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,033,109 | $494,533 | ▼ $538,576 |
| Total Net Assets Fund Balance | $1,033,109 | $494,533 | ▼ $538,576 |
| Total Liabilities and Net Assets / Fund Balance | $1,477,140 | $603,911 | ▼ $873,229 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $21,569 | $756 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| John Alexander | Head of School | FT | $98,730 | $98,730 |
| Kathryn Adams | Academic Director | FT | $90,542 | $90,542 |
| Barbara Melnick | Head of School(former) | PT | $46,364 | $46,364 |
| Paul Andrade | Treasurer | - | $2,640 | $2,640 |
| Name | Title |
|---|---|
| Rachel Knight | President |
| Bernie Ouellette | Director |
| Cally Gurley | Director |
| Claire Ginder | Director |
| Julie Smith | Director |
| Theodore Dalton | Director |
| Gloria Melnick | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,046,273 |
| Other Expenses | $594,695 |
| Total Fundraising Expense | $540 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $590,293 | $65,588 | - | $655,881 |
| Current Officers, Directors, Trustees, and Key Employees | $214,448 | $23,828 | - | $238,276 |
| Fees for Services Other | $180,523 | - | - | $180,523 |
| Occupancy | $144,968 | $17,203 | - | $162,171 |
| Other Employee Benefits | $62,194 | $6,910 | - | $69,104 |
| Payroll Taxes | $61,412 | $6,824 | - | $68,236 |
| Fees for Services Accounting | $1,943 | $17,822 | - | $19,765 |
| Fees for Services Legal | - | $18,631 | - | $18,631 |
| Insurance | $14,608 | $1,623 | - | $16,231 |
| Other Expenses | $15,344 | $27,480 | - | $15,344 |
| Pension Plan Contributions | $13,298 | $1,478 | - | $14,776 |
| Information Technology | $11,728 | $1,295 | - | $13,023 |
| Office Expenses | $3,484 | $2,172 | - | $5,656 |
| Advertising | $2,837 | $315 | - | $3,152 |
| All Other Expenses | $1,375 | $713 | $540 | $2,628 |
| Conferences and Meetings | - | $1,280 | - | $1,280 |
| Depreciation Depletion | $680 | $76 | - | $756 |
| Total Functional Expenses | $1,363,112 | $277,316 | $540 | $1,640,968 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | See part V | Occupancy Lease, and severance of lease. | No | $108,260 |
“Head of School, Barbara Melnick is the sister-in-law of the Board's Secretary, Gloria Melnick.”
“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.”
“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.”
“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 and Form 1023 are made available upon request.”
“Instructional contractors: Program service expenses 175106. Management and general expenses 0. Fundraising expenses 0. Total expenses 175106. Consultation: Program service expenses 5417. Management and general expenses 0. Fundraising expenses 0. Total expenses 5417.”
“The organization entered into a cooperative agreement to purchase electronic equipment for several non-profit entities. These costs were inadvertently capitalized in the prior year rather than expensed as this equipment was for the other entities.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 419781 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 69628 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 202373 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 259547 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 315 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2837 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3152 |
| IRS990/AllOtherContributionsAmt | 0 | 98718 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 540 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 713 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1375 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2628 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Melissa Black |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2077737323 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2 Stonewood Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Freeport |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04032 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 349550 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 95959 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 23828 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 214448 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 238276 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1280 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1280 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 98718 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 224 |
| IRS990/CYOtherExpensesAmt | 0 | 594695 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1336774 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -205252 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1046273 |
| IRS990/CYTotalExpensesAmt | 0 | 1640968 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 540 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1435716 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 24250 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 39750 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 76 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 680 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 756 |
| IRS990/Desc | 0 | Aucocisco 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1310757 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17822 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 1943 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19765 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 18631 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 18631 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 180523 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 180523 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Claire Ginder |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Cally Gurley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rachel Knight |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Gloria Melnick |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Paul Andrade |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Julie Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Bernie Ouellette |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Theodore Dalton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | John Alexander |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Kathryn Adams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Barbara Melnick |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 2640 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 98730 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 90542 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 46364 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Head of School |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Academic Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Head of School(former) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 1 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1435716 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1295 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 11728 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 13023 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1623 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14608 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16231 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 224 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 224 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 21659 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 756 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 348084 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 21569 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 22325 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1033109 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 494533 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1033109 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 494533 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 17203 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 144968 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 162171 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2172 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3484 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5656 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 50 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6910 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 62194 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 69104 |
| IRS990/OtherExpensesGrp/Desc | 0 | Relocation |
| IRS990/OtherExpensesGrp/Desc | 1 | Bad debts |
| IRS990/OtherExpensesGrp/Desc | 2 | Educational supplies/bo |
| IRS990/OtherExpensesGrp/Desc | 3 | RUS subgrant awards |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 84078 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 27480 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24153 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19824 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15344 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 108231 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27480 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19824 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15344 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 65588 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 590293 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 655881 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6824 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 61412 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68236 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1478 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 13298 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 14776 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 371171 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 30 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9209 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17482 |
| IRS990/PrincipalOfficerNm | 0 | Paul Andrade |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -333324 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | After School Learning |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1284419 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 52355 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1284419 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 52355 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The 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, academic testing 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. 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/ExpenseAmt | 0 | 52355 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 52355 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 430841 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 286 |
| IRS990/PYOtherExpensesAmt | 0 | 468763 |
| IRS990/PYOtherRevenueAmt | 0 | 20186 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1278020 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 348665 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 911905 |
| IRS990/PYTotalExpensesAmt | 0 | 1380668 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1729333 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -205252 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1284419 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 196703 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 187665 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 21569 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 756 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 22325 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 21569 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The 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/ExplanationTxt | 1 | The 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/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 46364 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Barbara Melnick |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Head of School(former) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 46364 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Dharma LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | See part V |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 108260 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Occupancy Lease, and severance of lease. |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | Dharma, LLC is a limited liability company owned by Barbara and Harvey Melnick. Barbara Melnick is the former Head of School of Aucocisco. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, line (1), column (b) |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Head of School, Barbara Melnick is the sister-in-law of the Board's Secretary, Gloria Melnick. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Form 990 and Form 1023 are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Instructional contractors: Program service expenses 175106. Management and general expenses 0. Fundraising expenses 0. Total expenses 175106. Consultation: Program service expenses 5417. Management and general expenses 0. Fundraising expenses 0. Total expenses 5417. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The organization entered into a cooperative agreement to purchase electronic equipment for several non-profit entities. These costs were inadvertently capitalized in the prior year rather than expensed as this equipment was for the other entities. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XI, Line 8 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.