Ayer Community School INC

Tax-deductible

Ayer, MA501(c)(3)Since 1974EIN 04-2546561Revenue $309K in FY2025

On file with the IRSayercommunityschool.com21a Washington St, 01432-1334 · Ayer, MATax-exempt since Apr 1975School — 170(b)(1)(A)(ii)

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Provide educational programing for preschool aged children.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $779 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $154
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$193K
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$309K
-8% vs prior year
Spent
$306K
To programs
91%
Net assets
$20K
By yearFY2020–FY2025
Revenue
$309K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$136K
FY2021$238K
FY2022$316K
FY2024$335K
FY2025$309K
Expenses
$306K
FY2025▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$170K
FY2021$196K
FY2022$305K
FY2024$354K
FY2025$306K
Net assets
$20K
FY2025▲ +22%
Tap a bar for its year
Net assets by fiscal year
FY2020$5K
FY2021$47K
FY2022$58K
FY2024$16K
FY2025$20K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $277K Management & general 9% · $26K Fundraising 1% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
Pres/Directo
$45,161Pt VII · Sec A
Secretary /
$42,767Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Parent Rep
$0Pt VII · Sec A
Community Re
$0Pt VII · Sec A
Community Re
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Martha Pierce$45,161$45,161$53,831$25,665$22,412
Christine Powell$42,767$42,767$26,823——
Linda McGillicuddy———$1,361$2,388

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers educational programs for preschool-aged children.

Provided by the organization

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1 program · $272K · in their own filed words · FY2025
01

Provide educational programing for preschool aged children.

$272Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$154

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$309K
Ln 12
Fees for servicesLn 2g$261K
Gifts and grantsLn 1h$42K
Other incomeLn 4–11$6K
Money outPt IX
$306K
Ln 25
Programscol B$277K
Managementcol C$26K
Fundraisingcol D$2K
Owns and owesPt X
$20K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$212K
LiabilitiesLn 26$193K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Government grantsLn 1e$34K
Fees for servicesLn 2g$261K
Other incomeLn 4–11$6K
Total revenueLn 12$309K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$182K
Total assetsLn 16$212K
LiabilitiesLn 26$193K
Net assetsLn 32$20K
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$22K$27K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$173K$212K
LiabilitiesLn 26$157K$193K
Net assetsLn 32$16K$20K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$88K$84K$4K
Other salaries and wagesLn 7$130K$122K$6K$2K
Other employee benefitsLn 9$12K$11K$592$142
Payroll taxesLn 10$15K$14K$764$183
Accounting feesLn 11c$5K$5K
Office expensesLn 13$7K$7K
OccupancyLn 16$26K$25K$1K$318
Depreciation, depletion and amortizationLn 22$693$693
InsuranceLn 23$5K$4K$239$57
Other expenses (24a–d)Ln 24$16K$16K$417$100
All other expensesLn 24e$965$490$469$6
Total functional expensesLn 25$306K$277K$26K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $309K$306K$4K$20K 990 PDF
FY2024 $335K$354K−$19K$16K 990 PDF
FY2023 Not on file
FY2022 $316K$305K$11K$58K 990 PDF
FY2021 $238K$196K$42K$47K 990 PDF
FY2020 $136K$170K−$33K$5K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $309,347 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,235$41,650
I-9 Program service revenuePrior year $293,375$261,410
I-10 Investment income$0
I-11 Other revenuePrior year $5,110$6,287
I-12 Total revenuePrior year $334,720$309,347
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $288,205$245,005
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $65,446$60,756
I-18 Total expensesPrior year $353,651$305,761
I-19 Revenue less expensesPrior year −$18,931$3,586
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $309,347 across 5 lines filed
Lines not itemized here account for $6,287 of total revenue; see the IRS return.
VIII-1e Government grants$34,000
VIII-1f All other contributions, gifts and grants$7,650
VIII-1h Total contributions, gifts and grants$41,650
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $261,410$261,410
VIII-12 Total revenueRelated to mission $261,410 · Excluded from tax $6,287$309,347
Part IX · Statement of functional expenses $305,761 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $83,532 · Management $4,396$87,928
IX-7 Other salaries and wagesPrograms $121,909 · Management $6,498 · Fundraising $1,560$129,967
IX-9 Other employee benefitsPrograms $11,105 · Management $592 · Fundraising $142$11,839
IX-10 Payroll taxesPrograms $14,324 · Management $764 · Fundraising $183$15,271
IX-11c Accounting feesManagement $4,574$4,574
IX-13 Office expensesManagement $6,956$6,956
IX-16 OccupancyPrograms $24,819 · Management $1,323 · Fundraising $318$26,460
IX-22 Depreciation, depletion and amortizationPrograms $693$693
IX-23 InsurancePrograms $4,492 · Management $239 · Fundraising $57$4,788
IX-24 Other expenses (24a–d)Programs $15,803 · Management $417 · Fundraising $100$16,320
IX-24e All other expensesPrograms $490 · Management $469 · Fundraising $6$965
IX-25 Total functional expensesPrograms $277,167 · Management $26,228 · Fundraising $2,366$305,761
Part X · Balance sheet $212,438 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $22,300$26,580
X-10c Land, buildings and equipment, netStart of year $4,088$3,394
X-15 Other assetsStart of year $146,296$182,464
X-16 Total assetsStart of year $172,684$212,438
X-17 Accounts payable and accrued expensesStart of year $10,335$10,336
X-25 Other liabilitiesStart of year $146,296$182,464
X-26 Total liabilitiesStart of year $156,631$192,800
X-27 Net assets without donor restrictionsStart of year $16,053$19,638
X-32 Total net assets or fund balancesStart of year $16,053$19,638
X-33 Total liabilities and net assetsStart of year $172,684$212,438
Part XI · Reconciliation of net assets $19,638 net assets at year end
XI-1 Total revenue$309,347
XI-2 Total expenses$305,761
XI-3 Revenue less expenses$3,586
XI-4 Net assets at start of year$16,053
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$19,638

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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