Civic Intelligence

Lyme Nursery School Inc

EIN 02-0312939 • 501(c)3 • Lyme, NH

Profile

To promote social, emotional, physical, intellectual, & artistic growth of young children

155 Dartmouth College HighwayLyme, NH 03768

www.lymenurseryschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

61st percentile

7.8%

Higher net margin than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$308,011

Up $23,443 (+8.2%) from 2024

Liabilities

Down

$50,248

Down $6,533 (-12%) from 2024

Net Assets

Up

$257,763

Up $29,976 (+13%) from 2024

Revenue

Up

$382,923

Up $72,306 (+23%) from 2024

Expenses

Up

$352,947

Up $35,909 (+11%) from 2024

Net Income

Up

$29,976

Up $36,397 (+567%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $403,494Liabilities 2011: $119,7072011Assets 2012: $355,886Liabilities 2012: $116,1862012Assets 2013: $358,921Liabilities 2013: $112,7662013Assets 2014: $376,509Liabilities 2014: $109,1892014Assets 2015: $356,420Liabilities 2015: $105,4252015Assets 2016: $378,437Liabilities 2016: $100,6352016Assets 2017: $362,322Liabilities 2017: $96,3282017Assets 2018: $397,436Liabilities 2018: $91,773Net Assets 2018: $305,6632018Assets 2019: $416,199Liabilities 2019: $86,753Net Assets 2019: $329,4462019Assets 2020: $410,761Liabilities 2020: $107,728Net Assets 2020: $303,0332020Assets 2021: $442,238Liabilities 2021: $75,342Net Assets 2021: $366,8962021Assets 2022: $440,753Liabilities 2022: $73,698Net Assets 2022: $367,0552022Assets 2023: $301,992Liabilities 2023: $67,784Net Assets 2023: $234,2082023Assets 2024: $284,568Liabilities 2024: $56,781Net Assets 2024: $227,7872024Assets 2025: $308,011Liabilities 2025: $50,248Net Assets 2025: $257,7632025

Highlighted filing

2025

Assets$308,011
Liabilities$50,248
Net Assets$257,763

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $144,873Expenses 2011: $145,761Net Income 2011: -$8882011Revenue 2012: $151,304Expenses 2012: $158,219Net Income 2012: -$6,9152012Revenue 2013: $158,900Expenses 2013: $152,444Net Income 2013: $6,4562013Revenue 2014: $186,358Expenses 2014: $165,193Net Income 2014: $21,1652014Revenue 2015: $145,130Expenses 2015: $161,456Net Income 2015: -$16,3262015Revenue 2016: $184,319Expenses 2016: $157,512Net Income 2016: $26,8072016Revenue 2017: $139,345Expenses 2017: $151,154Net Income 2017: -$11,8092017Revenue 2018: $225,418Expenses 2018: $185,747Net Income 2018: $39,6712018Revenue 2019: $246,697Expenses 2019: $222,915Net Income 2019: $23,7822019Revenue 2020: $188,901Expenses 2020: $215,313Net Income 2020: -$26,4122020Revenue 2021: $337,209Expenses 2021: $273,344Net Income 2021: $63,8652021Revenue 2022: $275,847Expenses 2022: $275,688Net Income 2022: $1592022Revenue 2023: $249,925Expenses 2023: $290,035Net Income 2023: -$40,1102023Revenue 2024: $310,617Expenses 2024: $317,038Net Income 2024: -$6,4212024Revenue 2025: $382,923Expenses 2025: $352,947Net Income 2025: $29,9762025

Highlighted filing

2025

Revenue$382,923
Expenses$352,947
Net Income$29,976

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.08$0.50$2.58$3.83$3.53$0.30
2024Detailed filing. Detailed filing data is available for this year.$2.85$0.57$2.28$3.11$3.17$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.68$2.34$2.50$2.90$0.40
2022Detailed filing. Detailed filing data is available for this year.$4.41$0.74$3.67$2.76$2.76$0.00
2021Detailed filing. Detailed filing data is available for this year.$4.42$0.75$3.67$3.37$2.73$0.64
2020Detailed filing. Detailed filing data is available for this year.$4.11$1.08$3.03$1.89$2.15$0.26
2019Detailed filing. Detailed filing data is available for this year.$4.16$0.87$3.29$2.47$2.23$0.24
2018Summary only. Only limited summary data is available for this year.$3.97$0.92$3.06$2.25$1.86$0.40
2017Summary only. Only limited summary data is available for this year.$3.62$0.96$1.39$1.51$0.12
2016Summary only. Only limited summary data is available for this year.$3.78$1.01$1.84$1.58$0.27
2015Summary only. Only limited summary data is available for this year.$3.56$1.05$1.45$1.61$0.16
2014Summary only. Only limited summary data is available for this year.$3.77$1.09$1.86$1.65$0.21
2013Summary only. Only limited summary data is available for this year.$3.59$1.13$1.59$1.52$0.06
2012Summary only. Only limited summary data is available for this year.$3.56$1.16$1.51$1.58$0.07
2011Summary only. Only limited summary data is available for this year.$4.03$1.20$1.45$1.46$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$382,923
Mission and Program Overview

Mission

To promote social, emotional, physical, intellectual, & artistic growth of young children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$224,681$217,740▼ $6,941
Savings and Temporary Cash Investments$45,445$75,039▲ $29,594
Cash and Non-Interest-Bearing Accounts$14,442$15,232▲ $790
Total Assets$284,568$308,011▲ $23,443
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,164$47,735▼ $7,429
Accounts Payable and Accrued Expenses$1,617$2,513▲ $896
Total Liabilities$56,781$50,248▼ $6,533
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$227,787$257,763▲ $29,976
Total Net Assets Fund Balance$227,787$257,763▲ $29,976
Total Liabilities and Net Assets / Fund Balance$284,568$308,011▲ $23,443

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$124,620$110,343$234,963
Land$91,507-$91,507
Equipment$1,613$3,987$5,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelly DowningExecutive DirectorFT$63,270$1,730$65,000

Board Members and Trustees

NameTitle
Susan WaspPresident
Allison MancusoVice President
Kim EssesnaSecretary
Luke KrausTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,823
Program Service Revenue
$262,060
Investment Income
$40
Other Revenue
$0
All Other Contributions
$58,329
Change in Net Assets
$29,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$252,881
Other Expenses$100,066
Total Fundraising Expense$3,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,808--$168,808
Current Officers, Directors, Trustees, and Key Employees$30,596$30,596$2,548$63,740
Occupancy$17,213$2,602$200$20,015
Payroll Taxes$15,854$2,397$184$18,435
Fees for Services Accounting-$9,114-$9,114
Depreciation Depletion$5,970$902$69$6,941
Insurance$3,911$591$45$4,547
Office Expenses-$2,869$402$3,271
Interest$2,799$423$33$3,255
Other Expenses$2,577$389$30$2,996
Other Employee Benefits$1,898--$1,898
Information Technology-$1,488-$1,488
Fees for Services Other$200$800-$1,000
Advertising$298--$298
Total Functional Expenses$297,265$52,171$3,511$352,947
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

The 990 is first reviewed by the contracted bookkeeper and the executive director. The 990 is then made available to the board of directors for review and questions.

Form 990, Part VI, Section B, Line 12C

Due to the small size of this organization, the executive director and board can easily monitor and enforce compliance of it's policy during its regular review of the internal financial statements.

Form 990, Part VI, Section B, Line 15

The board reviews the executive director's performance annually and consideration is given to similar size nonprofit profits when providing annual increases and determining adequacy of compensation.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy and financial stattements are made available upon written request to the executive director.

Filing and Contact Details

Filer

Filer Name
Lyme Nursery School Inc
EIN
02-0312939
Phone
6037954567
Address
155 DARTMOUTH COLLEGE HIGHWAY, LYME, NH 03768

Signing Officer

Name
Luke Kraus
Title
Treasurer
Phone
6037954567
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke Kraus
Formed
1974
Legal Domicile
Nh
Voting Board Members
4
Independent Board Members
4
Employees
6
Volunteers
4

Preparer

Firm
Tss Advisors LLC
Address
19 MORGAN DRIVE, LEBANON, NH 03766
Preparer
Kyle M Potter CPA
Phone
6036530044
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0173
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0262060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0245659
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0231786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0244056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0207923
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01191484
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0173
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0328
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01490211
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0320389
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0310589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0249885
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0275800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0333548
IRS990ScheduleA/Total509Grp/TotalAmt01490211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0320429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0310617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0249925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0275847
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0333721
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01490539
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0124620
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0110343
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0234963
IRS990ScheduleD/EquipmentGrp/BookValueAmt01613
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03987
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05600
IRS990ScheduleD/LandGrp/BookValueAmt091507
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt091507
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0217740
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS FIRST REVIEWED BY THE CONTRACTED BOOKKEEPER AND THE EXECUTIVE DIRECTOR. THE 990 IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW AND QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO THE SMALL SIZE OF THIS ORGANIZATION, THE EXECUTIVE DIRECTOR AND BOARD CAN EASILY MONITOR AND ENFORCE COMPLIANCE OF IT'S POLICY DURING ITS REGULAR REVIEW OF THE INTERNAL FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE ANNUALLY AND CONSIDERATION IS GIVEN TO SIMILAR SIZE NONPROFIT PROFITS WHEN PROVIDING ANNUAL INCREASES AND DETERMINING ADEQUACY OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATTEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0284568
IRS990/TotalAssetsEOYAmt0308011
IRS990/TotalAssetsGrp/BOYAmt0284568
IRS990/TotalAssetsGrp/EOYAmt0308011
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0120823
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03511
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052171
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297265
IRS990/TotalFunctionalExpensesGrp/TotalAmt0352947
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056781
IRS990/TotalLiabilitiesEOYAmt050248
IRS990/TotalLiabilitiesGrp/BOYAmt056781
IRS990/TotalLiabilitiesGrp/EOYAmt050248
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0227787
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0257763
IRS990/TotalOtherCompensationAmt01730
IRS990/TotalProgramServiceExpensesAmt0297265
IRS990/TotalProgramServiceRevenueAmt0262060
IRS990/TotalReportableCompFromOrgAmt063270
IRS990/TotalRevenueGrp/ExclusionAmt040
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262060
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0382923
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284568
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0308011
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0155 DARTMOUTH COLLEGE HIGHWAY
IRS990/USAddress/CityNm0LYME
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003768
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTPS://WWW.LYMENURSERYSCHOOL.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LUKE KRAUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06037954567
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LYME NURSERY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0LYME
ReturnHeader/Filer/EIN0020312939
ReturnHeader/Filer/PhoneNum06037954567
ReturnHeader/Filer/USAddress/AddressLine1Txt0155 DARTMOUTH COLLEGE HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0LYME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003768
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0991445194
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TSS ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019 MORGAN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEBANON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003766
ReturnHeader/PreparerPersonGrp/PhoneNum06036530044
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE M POTTER CPA
ReturnHeader/ReturnTs02026-01-13T09:57:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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