Civic Intelligence

James Mastricola Upper Elementary Parent-Faculty Association

990EZ • Fiscal year 2022 • EIN 86-1111116

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 16, 2023

26 Baboosic Lake RoadMerrimack, NH 03054

(603) 424-6221

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

28th percentile

-7.9%

Higher net margin than 28% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

44th percentile

-1.3%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-12%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$38,984

Down $515 (-1.3%) from 2021

Net Assets

Down

$37,847

Down $515 (-1.3%) from 2021

Liabilities

Flat

$1,137

Flat from 2021

Revenue

Down

$6,486

Down $918 (-12%) from 2021

Expenses

Down

$7,001

Down $1,760 (-20%) from 2021

Net Income

Up

-$515

Up $842 (+62%) from 2021

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $10,510Liabilities 2011: $02011Assets 2012: $26,997Liabilities 2012: $02012Assets 2013: $30,731Liabilities 2013: $02013Assets 2014: $34,239Liabilities 2014: $02014Assets 2018: $17,795Liabilities 2018: $1,1372018Assets 2019: $36,986Liabilities 2019: $1,137Net Assets 2019: $35,8492019Assets 2020: $40,856Liabilities 2020: $1,137Net Assets 2020: $39,7192020Assets 2021: $39,499Liabilities 2021: $1,137Net Assets 2021: $38,3622021Assets 2022: $38,984Liabilities 2022: $1,137Net Assets 2022: $37,8472022Assets 2023: $38,617Net Assets 2023: $38,6172023Assets 2024: $50,451Net Assets 2024: $50,4562024Assets 2025: $67,849Liabilities 2025: $0Net Assets 2025: $67,8492025

Highlighted filing

2022

Assets$38,984
Liabilities$1,137
Net Assets$37,847

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $46,697Expenses 2011: $42,236Net Income 2011: $4,4612011Revenue 2012: $59,871Expenses 2012: $43,384Net Income 2012: $16,4872012Revenue 2013: $55,812Expenses 2013: $52,078Net Income 2013: $3,7342013Revenue 2014: $53,339Expenses 2014: $49,831Net Income 2014: $3,5082014Revenue 2018: $21,159Expenses 2018: $29,761Net Income 2018: -$8,6022018Revenue 2019: $31,565Expenses 2019: $12,374Net Income 2019: $19,1912019Revenue 2020: $10,952Expenses 2020: $7,082Net Income 2020: $3,8702020Revenue 2021: $7,404Expenses 2021: $8,761Net Income 2021: -$1,3572021Revenue 2022: $6,486Expenses 2022: $7,001Net Income 2022: -$5152022Revenue 2023: $10,273Expenses 2023: $9,503Net Income 2023: $7702023Revenue 2024: $13,573Expenses 2024: $1,734Net Income 2024: $11,8392024Revenue 2025: $26,807Expenses 2025: $9,308Net Income 2025: $17,4992025

Highlighted filing

2022

Revenue$6,486
Expenses$7,001
Net Income-$515
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 16, 2023
Return Version
2021v4.1
Gross Receipts
$7,185
Mission and Program Overview

Mission

Funds raised are used to support the teachers, staff and students of James Mastricola Upper Elementary School. The programs provide additional funds for educational extracurricular activities for the students of the school which would otherwise go unfunded.

Program Services

DescriptionGrantsExpenses
To foster a good working relationship between home and school through active parent involvement, informative programs, and is a liaison between faculty and parents. We provide financial support to enrich the learning experience, support social and character development of students, and increase a sense of pride in the JMUES community.-$4,370
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evelyn AbelleiraPresident-$0--
Karen MoritmerSecretary-$0--
Brandi DubucTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
James Mastricola Upper Elementary
EIN
86-1111116
Phone
6034246221
Address
26 Baboosic Lake Road, Merrimack, NH 03054

Signing Officer

Name
Brandi Dubuc
Title
Treasurer
Signed
2023-01-16
Discuss with paid preparer
Yes

Preparer

Firm
Merrimack Tax Associates PLLC
Address
405 Daniel Webster Highway, Merrimack, NH 03054
Preparer
Dana K Mathewson CPA
Phone
6034292009
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $61

Other Expenses.1003

Information Technology $129

Other Expenses.1012

Insurance $630

Other Expenses.1

Hospitality $1092

Other Expenses.2

Playground Upkeep $866

Other Expenses.3

Jaguar Jamboree $859

Other Expenses.4

Discretionary Fund $774

Other Expenses.5

Classroom Supplies $771

Other Expenses.6

5th Grade Science Enrichment $600

Other Expenses.7

Birthday Books $500

Other Expenses.8

Donations $140

Other Expenses.9

State Registration Fees $80

Total Liabilities.1

Funds Held for Others - Beginning $1137 Funds Held for Others - Ending $1137

Raw XML Appendix187 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0James Mastricola Upper Element
IRS990EZ/BooksInCareOfDetail/PhoneNum06035687260
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt026 Baboosic Lake Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Merrimack
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003054
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039499
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038984
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0116
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-515
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0499
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039499
IRS990EZ/Form990TotalAssetsGrp/EOYAmt038984
IRS990EZ/FundraisingGrossIncomeAmt07065
IRS990EZ/GrossReceiptsAmt07185
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038362
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037847
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038362
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037847
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Evelyn Abelleira
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Karen Moritmer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Brandi Dubuc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06502
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Funds raised are used to support the teachers, staff and students of James Mastricola Upper Elementary School. The programs provide additional funds for educational extracurricular activities for the students of the school which would otherwise go unfunded.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To foster a good working relationship between home and school through active parent involvement, informative programs, and is a liaison between faculty and parents. We provide financial support to enrich the learning experience, support social and character development of students, and increase a sense of pride in the JMUES community.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04370
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0699
IRS990EZ/SpecialEventsNetIncomeLossAmt06366
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01137
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01137
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt07001
IRS990EZ/TotalProgramServiceExpensesAmt04370
IRS990EZ/TotalRevenueAmt06486
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011188
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt030974
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt049994
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0582
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021151
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt028798
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt039
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt078792
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07181
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07716
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt011188
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt031556
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt021151
IRS990ScheduleA/Total509Grp/TotalAmt078792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07185
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07723
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt011199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt031565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt021159
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt078831
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $61
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $129
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Hospitality $1092
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Playground Upkeep $866
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Jaguar Jamboree $859
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Discretionary Fund $774
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Classroom Supplies $771
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt85th Grade Science Enrichment $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Birthday Books $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Donations $140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11State Registration Fees $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Funds Held for Others - Beginning $1137 Funds Held for Others - Ending $1137
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brandi Dubuc
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0James Mastricola Upper Elementary
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Parent Faculty Association
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0861111116
ReturnHeader/Filer/PhoneNum06034246221
ReturnHeader/Filer/USAddress/AddressLine1Txt026 Baboosic Lake Road
ReturnHeader/Filer/USAddress/CityNm0Merrimack
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003054
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030425788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Merrimack Tax Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0405 Daniel Webster Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Merrimack
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003054
ReturnHeader/PreparerPersonGrp/PhoneNum06034292009
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dana K Mathewson CPA
ReturnHeader/ReturnTs02023-01-16T12:04:08-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Brandi
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Dubuc
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings