Civic Intelligence

Sugar & Spice Preschool Inc.

990EZ • Fiscal year 2024 • EIN 02-0314821

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 24, 2024

Organization ProfileN/A
8 High StreetWeare, NH 03281

(603) 529-2036

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-9.7%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$51,498

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 36.6% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-29%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-8.8%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$33,376

Down $13,671 (-29%) from 2023

Net Assets

Down

$33,376

Down $13,671 (-29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin27th percentile

Revenue

Down

$140,709

Down $13,517 (-8.8%) from 2023

Expenses

Down

$154,380

Down $3,712 (-2.3%) from 2023

Net Income

Down

-$13,671

Down $9,805 (-254%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$150K$100K$50K$0Assets 2011: $55,003Liabilities 2011: $1,629Net Assets 2011: $53,3742011Assets 2012: $50,071Liabilities 2012: $3,833Net Assets 2012: $46,2382012Assets 2013: $63,316Liabilities 2013: $2,250Net Assets 2013: $61,0662013Assets 2014: $102,998Liabilities 2014: $2,250Net Assets 2014: $100,7482014Assets 2015: $65,488Liabilities 2015: $0Net Assets 2015: $65,4882015Assets 2016: $76,970Liabilities 2016: $0Net Assets 2016: $76,9702016Assets 2017: $70,500Liabilities 2017: $0Net Assets 2017: $70,5002017Assets 2018: $84,213Liabilities 2018: $3,284Net Assets 2018: $80,9292018Assets 2019: $47,937Liabilities 2019: $5,655Net Assets 2019: $42,2822019Assets 2020: $37,264Liabilities 2020: $2,8372020Assets 2021: $57,743Liabilities 2021: $1,8182021Assets 2022: $50,913Liabilities 2022: $0Net Assets 2022: $50,9132022Assets 2023: $47,047Liabilities 2023: $0Net Assets 2023: $47,0472023Assets 2024: $33,376Liabilities 2024: $0Net Assets 2024: $33,3762024Assets 2025: $48,256Net Assets 2025: $48,2562025

Highlighted filing

2024

Assets$33,376
Liabilities$0
Net Assets$33,376
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $190,574Expenses 2011: $217,243Net Income 2011: -$26,6692011Revenue 2012: $199,045Expenses 2012: $206,125Net Income 2012: -$7,0802012Revenue 2013: $232,074Expenses 2013: $217,046Net Income 2013: $15,0282013Revenue 2014: $267,764Expenses 2014: $228,297Net Income 2014: $39,4672014Revenue 2015: $224,040Expenses 2015: $261,382Net Income 2015: -$37,3422015Revenue 2016: $213,787Expenses 2016: $203,370Net Income 2016: $10,4172016Revenue 2017: $184,947Expenses 2017: $189,580Net Income 2017: -$4,6332017Revenue 2018: $196,766Expenses 2018: $183,805Net Income 2018: $12,9612018Revenue 2019: $130,813Expenses 2019: $169,460Net Income 2019: -$38,6472019Revenue 2020: $115,216Expenses 2020: $124,299Net Income 2020: -$9,0832020Revenue 2021: $166,155Expenses 2021: $142,839Net Income 2021: $23,3162021Revenue 2022: $135,451Expenses 2022: $142,281Net Income 2022: -$6,8302022Revenue 2023: $154,226Expenses 2023: $158,092Net Income 2023: -$3,8662023Revenue 2024: $140,709Expenses 2024: $154,380Net Income 2024: -$13,6712024Revenue 2025: $191,358Expenses 2025: $172,042Net Income 2025: $19,3162025

Highlighted filing

2024

Revenue$140,709
Expenses$154,380
Net Income-$13,671
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 24, 2024
Return Version
2023v5.0
Gross Receipts
$140,709
Mission and Program Overview

Mission

DAY CARE SERVICES

PRESCHOOL AND DAYCARE.

Program Services

DescriptionGrantsExpenses
PROVIDING A NUTURING AND EDUCATIONAL ATMOSPHERE FOR CHILDREN.-$133,850
PROVIDING A NUTURING AND EDUCATIONAL ATMOSPHERE FOR CHILDREN.-$1,577
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARLENE LAMANDirectorFT$45,497$6,001$51,498
BRANNIGAN BURSTEINPresident-$0--
TORI CARTERVice Preside-$0--
SARAH BOLTONTreasurer-$0--
KERRY LUIKMILSecretary-$0--
ALEX DUHAMELMember At La-$0--
JESSICA DEMERSMember At La-$0--
Filing and Contact Details

Filer

Filer Name
Sugar & Spice Preschool
EIN
02-0314821
Phone
6035292036
Address
8 HIGH STREET, WEARE, NH 03281

Signing Officer

Name
Sarah Bolton
Title
Treasurer
Phone
6035292036
Signed
2024-10-24

Preparer

Firm
Nh Tax Service
Address
360 ROUTE 101 SUITE 5, BEDFORD, NH 03110
Preparer
Jeffrey Thomas
Phone
6034881482
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 1,191 insurance 2,986 workman's comp ins 3,509 non-investment depreciation 1,477 total 9,163”

Form 990-ez, Part II, Line 24

“Leasehold improvements 0 22,166 less accumulated depreciation 0 15,054 equipment 0 16,940 less accumulated depreciation 0 16,940 total 0 7,112”

Form 990-ez, Part III, Line 31

“Providing a nuturing and educational atmosphere for children.”

Raw XML Appendix139 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/PersonNm0SARAH BOLTON
IRS990EZ/BooksInCareOfDetail/PhoneNum06035292036
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt058 NORRIS RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEARE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003281
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038458
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026264
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04095
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13671
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt019523
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt047047
IRS990EZ/Form990TotalAssetsGrp/EOYAmt033376
IRS990EZ/GrossReceiptsAmt0140709
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047047
IRS990EZ/NetAssetsOrFundBalancesEOYAmt033376
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047047
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt033376
IRS990EZ/OccupancyRentUtltsAndMaintAmt01500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt445497
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt06001
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRANNIGAN BURSTEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TORI CARTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SARAH BOLTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KERRY LUIKMIL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DARLENE LAMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ALEX DUHAMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JESSICA DEMERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER AT LA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMBER AT LA
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08589
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07112
IRS990EZ/OtherExpensesTotalAmt09163
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESCHOOL AND DAYCARE.
IRS990EZ/PrintingPublicationsPostageAmt0118
IRS990EZ/ProgramServiceRevenueAmt0136608
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING A NUTURING AND EDUCATIONAL ATMOSPHERE FOR CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDING A NUTURING AND EDUCATIONAL ATMOSPHERE FOR CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0133850
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11577
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0124076
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0154380
IRS990EZ/TotalProgramServiceExpensesAmt0135427
IRS990EZ/TotalRevenueAmt0140709
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04095
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0136614
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04095
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04095
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04095
IRS990ScheduleA/TotalSupportAmt04095
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 1,191 INSURANCE 2,986 WORKMAN'S COMP INS 3,509 NON-INVESTMENT DEPRECIATION 1,477 TOTAL 9,163
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEASEHOLD IMPROVEMENTS 0 22,166 LESS ACCUMULATED DEPRECIATION 0 15,054 EQUIPMENT 0 16,940 LESS ACCUMULATED DEPRECIATION 0 16,940 TOTAL 0 7,112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDING A NUTURING AND EDUCATIONAL ATMOSPHERE FOR CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH BOLTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06035292036
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUGAR & SPICE PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SUGA
ReturnHeader/Filer/EIN0020314821
ReturnHeader/Filer/PhoneNum06035292036
ReturnHeader/Filer/USAddress/AddressLine1Txt08 HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0WEARE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003281
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831825599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NH TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0360 ROUTE 101 SUITE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003110
ReturnHeader/PreparerPersonGrp/PhoneNum06034881482
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY THOMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-31T08:24:14-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,376
Liabilities
$0
Net assets
$33,376
Revenue
$140,709
Expenses
$154,380
Net income
-$13,671
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.48$0.48$1.91$1.72$0.19
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.41$1.54$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$1.54$1.58$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$1.35$1.42$0.07
2021Summary only. Only limited summary data is available for this year.$0.58$0.02$1.66$1.43$0.23
2020Summary only. Only limited summary data is available for this year.$0.37$0.03$1.15$1.24$0.09
2019Summary only. Only limited summary data is available for this year.$0.48$0.06$0.42$1.31$1.69$0.39
2018Summary only. Only limited summary data is available for this year.$0.84$0.03$0.81$1.97$1.84$0.13
2017Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$1.85$1.90$0.05
2016Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$2.14$2.03$0.10
2015Summary only. Only limited summary data is available for this year.$0.65$0.00$0.65$2.24$2.61$0.37
2014Summary only. Only limited summary data is available for this year.$1.03$0.02$1.01$2.68$2.28$0.39
2013Summary only. Only limited summary data is available for this year.$0.63$0.02$0.61$2.32$2.17$0.15
2012Summary only. Only limited summary data is available for this year.$0.50$0.04$0.46$1.99$2.06$0.07
2011Summary only. Only limited summary data is available for this year.$0.55$0.02$0.53$1.91$2.17$0.27