ANDOVER — Since its founding in 1848 by a group of local mothers who believed the children of Andover should have a good educational option, Proctor Academy and the Town of Andover have been inextricably tied. Over the past 177 years, Proctor and the Town have grown, morphed, and evolved, but the reliance of one entity on the other has never been greater. 

As the largest employer in Andover (just over 200 full-time employees), a major driver of local business by its 390 students and 200 employees, third largest taxpayer ($212,000 will be paid by Proctor this tax cycle to the Town), and one of the largest landowners (2,500 acres, 1,500 of which are protected/conserved), Proctor Academy’s impact on the Town of Andover is significant. Over the last month, as property assessments and tax bills were released, we all have navigated a series of emotions, ranging from frustration to shock to fear. 

As an employee of Proctor for the past 19 years, and a property owner/taxpayer in Andover for the last 14 years, I have found myself in the interesting position of simultaneously wanting to acknowledge the very real challenges folks in town are feeling, especially those on fixed incomes or who were struggling to pay their bills before hearing their taxes were increasing significantly, with wanting to make sure that facts around Proctor’s position as a nonprofit educational institution in town are presented to the community. 

One of the hardest things for us to do as humans is hold two truths simultaneously without discrediting the other. This is what we must attempt to do as we acknowledge increased taxes are having a real impact on individuals in town, and Proctor Academy plays a critical role in the Town of Andover’s health and is not responsible for the tax increases. 

For Proctor’s first 50 years, the school served as the primary educational service for children in town. Founded as a “town academy,” the State of New Hampshire mandated in 1894 that each town provide a free high school education, and Proctor served in this capacity with wealthy Unitarians (many from Boston) paying more than half of the tuition dollars required for Andover students to attend. By the end of the 1890s, three-fifths of Proctor students were Andover residents, with many more local high schoolers attending, as it was the only educational option. 

In the early 1900s, the boarding population of students grew (as did a full lower school serving grades K-12), and in 1932, Proctor became an all-boys, primarily boarding school for high school-aged students. For the next 40 years, Proctor served in this capacity as a traditional, all-boys prep school with a remedial reading program, until 1971 when then Head of School David Fowler transformed the school into a progressive, co-educational school focused on experiential learning and integrated academic support. 

Over the last 40 years, Proctor has continued to grow and evolve, now serving 390 students with over 200 full-time employees. Today, 115 of the 390 students are day students (commuters), with 40 of those day students being from the Town of Andover. 

Yes, Proctor serves a wealthier population of students/families as an independent boarding school. However, the same is not true for the makeup of our full-time employees. Most are lifelong residents of this town, have deep roots in the community, and are wrestling, just like everyone is, with how to afford tax increases, their mortgage, bills, etc. 

I share the following information about Proctor, not out of defense, but in an effort to help those who are not as familiar with Proctor’s financial model/reality understand how the school operates as a 501(c)3 not-for-profit entity. Because of Proctor’s tax status as a nonprofit (just like any church, school, or The Andover Hub, for example), Proctor seeks to operate a balanced budget where our expenses (payroll, upkeep of buildings, utilities, food, etc.) match revenues (from tuition revenue, fundraising, and ancillary revenues, like renting out the hockey rink, ski area, or other facilities on campus). 

Proctor consistently manages to have a balanced budget, but there is no excess money coming in; the school truly operates as a nonprofit, where the bottom line zeros out by the end of the year. With this tax status, as with all nonprofits across the state of New Hampshire, there are tax benefits in which Proctor pays property taxes only on those buildings/spaces that directly generate revenue for the school. 

Twenty-three of Proctor’s 45 buildings on campus qualify for being taxed, and last year that bill was around $132,000 to the Town. Proctor just received word that its tax burden (increased due to re-valuations) would increase by $80,000 to $212,000. While I know there is a misperception in town that Proctor does not pay its fair share, and I know there will always be debate about what a “fair share” is, Proctor does, indeed, pay property taxes to help offset the Town budget. 

These last pieces of data I share, again, in an attempt to help shed light on the realities of Proctor’s employee base: 

— Proctor employs roughly 200 full-time employees (teachers, support staff, etc.). 

Roughly 45 of those 200 employees live in school-provided, on-campus housing. The rest own homes in town or surrounding towns, and pay property taxes on those homes, or are renters in nearby towns. 

— Currently, there are three children at AE/MS whose parents live in on-campus housing. 

— Proctor educates 40 Andover students (reducing the expenses to the Town by roughly $20,000, per student that Andover does not need to pay the Merrimack Valley School District, reducing expenses to the Town by roughly $800,000). 

— Proctor allocated $291,000 in financial aid to non-employee Andover students attending Proctor this year. 

— Proctor plays a critical role in supporting the Town of Andover events, like the Fourth of July (providing facilities for the flea market, parade, and fireworks), and supporting the learn-to-skate program at AE/MS with ice time, while also having regular clinics for recreational sports programs with Proctor teams. 

— Proctor is the single largest user (and, therefore, supporter) of the Village Water District water supply. 

— Proctor’s facilities team works hand in hand with the Town of Andover to clear snow and care for North Street and the Village Green areas of town. 

— The Proctor/Andover Liaison Committee meets regularly to discuss ways to better collaborate, share information, and support the Town of Andover. 

My hope in sharing this article is to shed additional light on Proctor’s financial model and the school’s commitment to support the Town. None of this information is to diminish the impact these tax increases have had on individual families in town. 

The tax increases we are all feeling stem from a combination of our collective voting to increase the school budget last March and the State Legislature decreasing state funding going to public schools in support of special education. The result is what we all are experiencing, including Proctor’s trying to figure out where to find $80,000 to pay its additional tax bill. 

My greatest hope, however, is that we can move beyond an “us versus them” mentality, with regard to those connected to Proctor Academy and those not directly connected. It is, perhaps, a bold goal to see each other’s humanity, beyond where we work, and the challenges that life brings each of us. 

We are called to be good neighbors. Small towns thrive when we each do our part to make the whole (our town) greater than the sum of the individual parts (we as individuals). This only happens when we acknowledge each other’s struggles and seek ways to do what we can to help, on an individual level, in quiet ways that remind each other we each matter. 

Please reach out to me (allenbysc@nullproctoracademy.org) with additional questions, more information on the Andover/Proctor Liaison Committee, or if there is additional information that would be helpful as we work to be the best residents of this wonderful town that we can be.