Civic Intelligence

Virtual Learning Academy Charter School

990 • Fiscal year 2025 • EIN 56-2668724

Jul 01, 2024 to Jun 30, 2025

Organization ProfileWWW.VLACS.ORG
19 Hampton Road Bldg B Ste 11Exeter, NH 03833

(603) 778-2500

Siviq Scores

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

Liabilities / Assets

98th percentile

1.31x

Higher debt load relative to assets than 98% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.59x

Higher debt load relative to revenue than 74% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

48th percentile

4.4%

Higher net margin than 48% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$173,404

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$6,744,962

Down $339,660 (-4.8%) from 2023

Net Assets

Down

-$2,078,446

Down $13,840 (-0.7%) from 2023

Liabilities

Down

$8,823,408

Down $325,820 (-3.6%) from 2023

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin48th percentile

Revenue

Up

$14,832,848

Up $2,348,251 (+19%) from 2023

Expenses

Up

$14,173,800

Up $446,305 (+3.3%) from 2023

Net Income

Up

$659,048

Up $1,901,946 (+153%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$10M$5.0M$0-$5.0MAssets 2011: $729,880Liabilities 2011: $187,416Net Assets 2011: $542,4642011Assets 2012: $702,489Liabilities 2012: $298,024Net Assets 2012: $404,4652012Assets 2013: $550,107Liabilities 2013: $22,296Net Assets 2013: $527,8112013Assets 2014: $1,544,657Liabilities 2014: $854,495Net Assets 2014: $690,1612014Assets 2015: $1,145,910Liabilities 2015: $752,330Net Assets 2015: $393,5802015Assets 2016: $839,759Liabilities 2016: $530,483Net Assets 2016: $309,2762016Assets 2017: $1,102,005Liabilities 2017: $715,943Net Assets 2017: $386,0622017Assets 2018: $2,202,410Liabilities 2018: $884,945Net Assets 2018: $1,317,4642018Assets 2019: $2,922,189Liabilities 2019: $1,045,562Net Assets 2019: $1,876,6272019Assets 2020: $3,604,420Liabilities 2020: $1,197,598Net Assets 2020: $2,406,8222020Assets 2021: $5,140,860Liabilities 2021: $747,830Net Assets 2021: $4,393,0302021Assets 2022: $4,364,365Liabilities 2022: $623,947Net Assets 2022: $3,740,4182022Assets 2023: $7,084,622Liabilities 2023: $9,149,228Net Assets 2023: -$2,064,6062023Assets 2025: $6,744,962Liabilities 2025: $8,823,408Net Assets 2025: -$2,078,4462025

Highlighted filing

2025

Assets$6,744,962
Liabilities$8,823,408
Net Assets-$2,078,446
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$20M$10M$0-$10MRevenue 2011: $3,048,557Expenses 2011: $2,786,729Net Income 2011: $261,8282011Revenue 2012: $3,296,868Expenses 2012: $3,423,172Net Income 2012: -$126,3042012Revenue 2013: $3,878,722Expenses 2013: $4,165,106Net Income 2013: -$286,3842013Revenue 2014: $5,861,968Expenses 2014: $5,318,371Net Income 2014: $543,5972014Revenue 2015: $6,304,036Expenses 2015: $6,600,617Net Income 2015: -$296,5812015Revenue 2016: $7,073,140Expenses 2016: $7,163,044Net Income 2016: -$89,9042016Revenue 2017: $7,640,874Expenses 2017: $7,564,087Net Income 2017: $76,7872017Revenue 2018: $9,025,733Expenses 2018: $8,094,331Net Income 2018: $931,4022018Revenue 2019: $9,616,300Expenses 2019: $9,057,138Net Income 2019: $559,1622019Revenue 2020: $10,345,878Expenses 2020: $9,815,683Net Income 2020: $530,1952020Revenue 2021: $15,254,520Expenses 2021: $18,160,315Net Income 2021: -$2,905,7952021Revenue 2022: $12,032,123Expenses 2022: $13,125,345Net Income 2022: -$1,093,2222022Revenue 2023: $12,484,597Expenses 2023: $13,727,495Net Income 2023: -$1,242,8982023Revenue 2025: $14,832,848Expenses 2025: $14,173,800Net Income 2025: $659,0482025

Highlighted filing

2025

Revenue$14,832,848
Expenses$14,173,800
Net Income$659,048
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$14,832,848
Mission and Program Overview

Mission

To operate a new hampshire public charter school.

To operate a new hampshire public charter school in accordance with chapter 194b of nh rsa and to provide other educational opportunities using new and distance learning technologies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,591,001$2,157,618▼ $433,383
Pledges and Grants Receivable$197,729$1,704,726▲ $1,506,997
Land, Buildings, and Equipment, Net$1,021,375$908,113▼ $113,262
Savings and Temporary Cash Investments$823$509,509▲ $508,686
Prepaid Expenses and Deferred Charges$206,555$227,464▲ $20,909
Accounts Receivable-$600-
Total Assets$6,013,953$6,744,962▲ $731,009
Other Assets Total$1,996,470$1,236,932▼ $759,538
Liabilities
Other Liabilities$8,059,184$7,482,988▼ $576,196
Accounts Payable and Accrued Expenses$692,263$1,340,420▲ $648,157
Total Liabilities$8,751,447$8,823,408▲ $71,961
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,737,494$-2,078,446▲ $659,048
Total Net Assets Fund Balance$-2,737,494$-2,078,446▲ $659,048
Total Liabilities and Net Assets / Fund Balance$6,013,953$6,744,962▲ $731,009

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$851,822$73,234$925,056
Equipment$56,291$281,392$337,683
Other Assets Org$1,236,932--
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steve KossakoskiExecutive DiFT$173,404$173,404
Steve KossakoskiExecutive Director-$173,404$173,404
Natalie BergerChief Oper.FT$114,851$114,851
Julie ReeceDirector of PtnrsFT$112,748$112,748
William PrescottDirector ofFT$105,347$105,347
Anthony BaldasaroChief Exp. OFT$105,051$105,051
Carey GlinesDirector ofFT$102,604$102,604

Board Members and Trustees

NameTitle
Dr Kent ChamberlinChair
Kimberley CaseyVice Chair
Kyle CoteTrustee
Nathan LunneyTrustee
Wildolfo ArveloTrustee
Dr Mark JoyceSecretary/cl
Matthew TreamerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,346,619
Program Service Revenue
$397,094
Investment Income
$89,135
Other Revenue
$0
All Other Contributions
$7,615
Change in Net Assets
$659,048

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,832,848
Total Revenue per Audited Statements
$14,832,848
Total Revenue per Form 990
$14,832,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,622,799
Other Expenses$2,551,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,706,194$438,233-$9,144,427
Pension Plan Contributions$1,035,835$28,149-$1,063,984
Fees for Services Other$698,772$44,603-$743,375
Payroll Taxes$669,353$40,158-$709,511
Information Technology$547,958$34,976-$582,934
Other Employee Benefits$501,532$29,941-$531,473
Advertising$228,254$14,569-$242,823
Current Officers, Directors, Trustees, and Key Employees$86,702$86,702-$173,404
Depreciation Depletion$106,466$6,796-$113,262
Occupancy$15,978$63,914-$79,892
Travel$43,328$2,766-$46,094
Office Expenses-$45,063-$45,063
Insurance$27,933$1,783-$29,716
Fees for Services Legal-$22,415-$22,415
Fees for Services Accounting-$17,000-$17,000
Other Expenses$3,795$242-$4,037
Total Functional Expenses$13,259,027$914,773$0$14,173,800

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,173,800
Total Expenses per Audited Statements$14,173,800
Total Expenses per Form 990$14,173,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liab. - See General Footnote$6,971,128
Defer. Inflow - See General Footnote$511,860
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is distributed before a regular meeting of the board of trustees and is reviewed at the meeting.”

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

“Compensation is determined by independent trustees based on comparable nh school data and availability of funds.”

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

“Compensation is determined by independent trustees based on comparable nh school data and availability of funds.”

Form 990, Page 6, Part VI, Line 18

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Virtual Learning Academy Charter
EIN
56-2668724
Phone
6037782500
Address
19 HAMPTON ROAD BLDG B STE 11, EXETER, NH 03833

Signing Officer

Name
Steve Kossakoski
Title
Executive Director
Phone
6037782500
Signed
2026-02-17

Organization Details

Principal Officer
Dr Kent Chamberlin
Formed
2007
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
7
Employees
281
Volunteers
349

Preparer

Firm
Vachon Clukay & Company Pc
Address
608 CHESTNUT ST, MANCHESTER, NH 03104
Preparer
Gary G Boisvert
Phone
6036227070
Supplemental Narrative

Additional Explanations

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

“Operated a state charter school whereby the school: (a) used new and emerging distance learning technology to provide any time any place access to a rigorous personalized education that helped students learn today, graduate tomorrow and prepare for the future: (b) provided all students with the opportunity to personalize their education by combining rigourous academic study with the flexibility that is inherent in the any time any place philosophy: and (c) met the need of a wide variety of students and fostered 21st century skills such as global awareness, self-directed learning skills, information and communications technology, literacy, problem-solving skills, time management and personal responsibility. Students aso had educational options including learning through experience, projects, teams and adult education options.”

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IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt034976
IRS990/InformationTechnologyGrp/ProgramServicesAmt0547958
IRS990/InformationTechnologyGrp/TotalAmt0582934
IRS990/InsuranceGrp/ManagementAndGeneralAmt01783
IRS990/InsuranceGrp/ProgramServicesAmt027933
IRS990/InsuranceGrp/TotalAmt029716
IRS990/InvestmentIncomeGrp/ExclusionAmt089135
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt089135
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IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0354626
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01021375
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0908113
IRS990/LandBldgEquipCostOrOtherBssAmt01262739
IRS990/LegalDomicileStateCd0NH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE A NEW HAMPSHIRE PUBLIC CHARTER SCHOOL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-2737494
IRS990/NetAssetsOrFundBalancesEOYAmt0-2078446
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2737494
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2078446
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt063914
IRS990/OccupancyGrp/ProgramServicesAmt015978
IRS990/OccupancyGrp/TotalAmt079892
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt045063
IRS990/OfficeExpensesGrp/TotalAmt045063
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01996470
IRS990/OtherAssetsTotalGrp/EOYAmt01236932
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029941
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0501532
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0531473
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036858
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1605
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2242
IRS990/OtherExpensesGrp/ProgramServicesAmt0577442
IRS990/OtherExpensesGrp/ProgramServicesAmt19485
IRS990/OtherExpensesGrp/ProgramServicesAmt23795
IRS990/OtherExpensesGrp/TotalAmt0614300
IRS990/OtherExpensesGrp/TotalAmt110090
IRS990/OtherExpensesGrp/TotalAmt24037
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt08059184
IRS990/OtherLiabilitiesGrp/EOYAmt07482988
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0438233
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08706194
IRS990/OtherSalariesAndWagesGrp/TotalAmt09144427
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040158
IRS990/PayrollTaxesGrp/ProgramServicesAmt0669353
IRS990/PayrollTaxesGrp/TotalAmt0709511
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028149
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01035835
IRS990/PensionPlanContributionsGrp/TotalAmt01063984
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0197729
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01704726
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0206555
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0227464
IRS990/PrincipalOfficerNm0DR KENT CHAMBERLIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0397094
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0397094
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012841499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0114391
IRS990/PYOtherExpensesAmt02464031
IRS990/PYProgramServiceRevenueAmt0170016
IRS990/PYRevenuesLessExpensesAmt0-734035
IRS990/PYSalariesCompEmpBnftPaidAmt011395910
IRS990/PYTotalExpensesAmt013859941
IRS990/PYTotalRevenueAmt013125906
IRS990/ReconcilationRevenueExpnssAmt0659048
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0397094
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0823
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0509509
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0851822
IRS990ScheduleD/BuildingsGrp/DepreciationAmt073234
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0925056
IRS990ScheduleD/EquipmentGrp/BookValueAmt056291
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0281392
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0337683
IRS990ScheduleD/ExpensesSubtotalAmt014173800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01236932
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS - PENSION LIAB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06971128
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1511860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIAB. - SEE GENERAL FOOTNOTE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFER. INFLOW - SEE GENERAL FOOTNOTE
IRS990ScheduleD/RevenueSubtotalAmt014832848
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0908113
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01236932
IRS990ScheduleD/TotalExpensesPerForm990Amt014173800
IRS990ScheduleD/TotalLiabilityAmt07482988
IRS990ScheduleD/TotalRevenuePerForm990Amt014832848
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014832848
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014173800
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/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0VLACS IS OPEN TO ALL STUDENTS ON AN ONGOING BASIS, AND THEREFORE, WE DO NOT HAVE A SOLICITATION PERIOD. WE DO,HOWEVER, PUBLISH OUR NON-DISCRIMINATION STATEMENT ON OUR WEBSITE WHERE IT IS VISIBLE TO ALL STUDENTS WHEN READING ABOUT OUR SCHOOL OR ENROLLING IN OUR PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES AID FROM THE NH DEPARTMENT OF EDUCATION UNDER THE EQUITABLE AID PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0173404
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVE KOSSAKOSKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0173404
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATED A STATE CHARTER SCHOOL WHEREBY THE SCHOOL: (A) USED NEW AND EMERGING DISTANCE LEARNING TECHNOLOGY TO PROVIDE ANY TIME ANY PLACE ACCESS TO A RIGOROUS PERSONALIZED EDUCATION THAT HELPED STUDENTS LEARN TODAY, GRADUATE TOMORROW AND PREPARE FOR THE FUTURE: (B) PROVIDED ALL STUDENTS WITH THE OPPORTUNITY TO PERSONALIZE THEIR EDUCATION BY COMBINING RIGOUROUS ACADEMIC STUDY WITH THE FLEXIBILITY THAT IS INHERENT IN THE ANY TIME ANY PLACE PHILOSOPHY: AND (C) MET THE NEED OF A WIDE VARIETY OF STUDENTS AND FOSTERED 21ST CENTURY SKILLS SUCH AS GLOBAL AWARENESS, SELF-DIRECTED LEARNING SKILLS, INFORMATION AND COMMUNICATIONS TECHNOLOGY, LITERACY, PROBLEM-SOLVING SKILLS, TIME MANAGEMENT AND PERSONAL RESPONSIBILITY. STUDENTS ASO HAD EDUCATIONAL OPTIONS INCLUDING LEARNING THROUGH EXPERIENCE, PROJECTS, TEAMS AND ADULT EDUCATION OPTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED BEFORE A REGULAR MEETING OF THE BOARD OF TRUSTEES AND IS REVIEWED AT THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY INDEPENDENT TRUSTEES BASED ON COMPARABLE NH SCHOOL DATA AND AVAILABILITY OF FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMINED BY INDEPENDENT TRUSTEES BASED ON COMPARABLE NH SCHOOL DATA AND AVAILABILITY OF FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06013953
IRS990/TotalAssetsEOYAmt06744962
IRS990/TotalAssetsGrp/BOYAmt06013953
IRS990/TotalAssetsGrp/EOYAmt06744962
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt014346619
IRS990/TotalEmployeeCnt0281
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0914773
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt013259027

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,744,962
Liabilities
$8,823,408
Net assets
-$2,078,446
Revenue
$14,832,848
Expenses
$14,173,800
Net income
$659,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.74$8.82$2.08$14.8$14.2$0.66
2023Summary only. Only limited summary data is available for this year.$7.08$9.15$2.06$12.5$13.7$1.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.62$3.74$12.0$13.1$1.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$0.75$4.39$15.3$18.2$2.91
2020Summary only. Only limited summary data is available for this year.$3.60$1.20$2.41$10.3$9.82$0.53
2019Summary only. Only limited summary data is available for this year.$2.92$1.05$1.88$9.62$9.06$0.56
2018Summary only. Only limited summary data is available for this year.$2.20$0.88$1.32$9.03$8.09$0.93
2017Summary only. Only limited summary data is available for this year.$1.10$0.72$0.39$7.64$7.56$0.08
2016Summary only. Only limited summary data is available for this year.$0.84$0.53$0.31$7.07$7.16$0.09
2015Summary only. Only limited summary data is available for this year.$1.15$0.75$0.39$6.30$6.60$0.30
2014Summary only. Only limited summary data is available for this year.$1.54$0.85$0.69$5.86$5.32$0.54
2013Summary only. Only limited summary data is available for this year.$0.55$0.02$0.53$3.88$4.17$0.29
2012Summary only. Only limited summary data is available for this year.$0.70$0.30$0.40$3.30$3.42$0.13
2011Summary only. Only limited summary data is available for this year.$0.73$0.19$0.54$3.05$2.79$0.26