Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.44x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 44.5% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Up$136,269
Up $12,159 (+9.8%) from 2012
Net Assets
$76,015
No earlier filing loaded for comparison.
Liabilities
Down$60,254
Down $1,912 (-3.1%) from 2012
Revenue And Expenses
Revenue
Up$172,832
Up $2,710 (+1.6%) from 2012
Expenses
Down$158,761
Down $5,894 (-3.6%) from 2012
Net Income
Up$14,071
Up $8,604 (+157%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 12, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $175,356
Mission and Program Overview
Mission
Kindergarten & Preschool Program
EDUCATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To provide high quality preschool and kindergarten education at an affordable amount to families with young children. | - | $158,761 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KAREN STANTON CREW | Director/Teacher | FT | $74,125 | $2,700 | $76,825 |
| DIANE B GUINDON | President/Treas | PT | $5,450 | $575 | $6,025 |
| PETER ESSAFF | Vice President | - | $0 | - | - |
| KATHY MOSES | Secretary | - | $0 | - | - |
| CHRISTINE MAILER | Fund Raising Chair | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 02-0392003
- Phone
- 6036524061
Signing Officer
- Name
- Diane B Guindon
- Title
- President
- Phone
- 6036524061
- Signed
- 2014-05-12
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Roberta M Large CPA
- Phone
- 6033327273
Supplemental Narrative
Additional Explanations
Form 990EZ, Part I, Line 8
“Miscellaneous other income 1342.”
Form 990EZ, Part I, Line 16
“Bank charges 170. Classroom expenses and teaching supplies 6094. Continuing education and seminars 941. Insurance 3638. Licenses and fees 103. Miscellaneous 859. Office expense 1303. Payroll processing fees 276. Payroll taxes 9231. Safety and first aid 450. Telephone and internet 1039. Depreciation 3250.”
Form 990EZ, Part II, Line 26
“Payroll taxes payable 2834. 4452. Secured mortgages & notes payable 58020. 54750. Unsecured notes & loans payable 1312. 1052.”
Form 990, Part IX, Line 24F
“Classroom expenses field trip expenses safety & first aid expense 450. Teaching supplies bank charges 170. Postage insurance - liability licenses and fees fundraising expenses miscellaneous 284. Office expense graduation expenses fundraising expenses:calendars for resale fundraising expenses:penny sale expenses program services expense:classroom expenses 4268. Program services expense:curriculum program services expense:field trips program services expense:graduation expenses 730. Program servic”
Raw XML Appendix159 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DIANE GUINDON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6036529337 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO Box 291 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | Milton |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | NH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 038510291 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 32564 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 39973 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 675 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14071 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1641 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 124110 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 136269 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 8264 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 175356 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 91546 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 96296 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 4549 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 61944 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 76015 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 61944 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 76015 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13636 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 7.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 74125 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 5450 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 2700 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 575 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KAREN STANTON CREW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DIANE B GUINDON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PETER ESSAFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATHY MOSES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHRISTINE MAILER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director/Teacher |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President/Treas |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Fund Raising Chair |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 27354 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1342 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 398 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 160523 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To provide high quality preschool and kindergarten education at an affordable amount to families with young children. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 158761 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 115732 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2524 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 5740 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 62166 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 60254 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 158761 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 158761 |
| IRS990EZ/TotalRevenueAmt | 0 | 172832 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | INFORMATIONAL LITERATURE HANDED OUT DURING REGISTRATION PERIOD |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS OTHER INCOME 1342. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BANK CHARGES 170. CLASSROOM EXPENSES AND TEACHING SUPPLIES 6094. CONTINUING EDUCATION AND SEMINARS 941. INSURANCE 3638. LICENSES AND FEES 103. MISCELLANEOUS 859. OFFICE EXPENSE 1303. PAYROLL PROCESSING FEES 276. PAYROLL TAXES 9231. SAFETY AND FIRST AID 450. TELEPHONE AND INTERNET 1039. DEPRECIATION 3250. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL TAXES PAYABLE 2834. 4452. SECURED MORTGAGES & NOTES PAYABLE 58020. 54750. UNSECURED NOTES & LOANS PAYABLE 1312. 1052. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CLASSROOM EXPENSES FIELD TRIP EXPENSES SAFETY & FIRST AID EXPENSE 450. TEACHING SUPPLIES BANK CHARGES 170. POSTAGE INSURANCE - LIABILITY LICENSES AND FEES FUNDRAISING EXPENSES MISCELLANEOUS 284. OFFICE EXPENSE GRADUATION EXPENSES FUNDRAISING EXPENSES:CALENDARS FOR RESALE FUNDRAISING EXPENSES:PENNY SALE EXPENSES PROGRAM SERVICES EXPENSE:CLASSROOM EXPENSES 4268. PROGRAM SERVICES EXPENSE:CURRICULUM PROGRAM SERVICES EXPENSE:FIELD TRIPS PROGRAM SERVICES EXPENSE:GRADUATION EXPENSES 730. PROGRAM SERVIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24f |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DIANE B GUINDON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6036524061 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | MILTON LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MILT |
| ReturnHeader/Filer/EIN | 0 | 020392003 |
| ReturnHeader/Filer/PhoneNum | 0 | 6036524061 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 291 - 62 DAWSON ST |
| ReturnHeader/Filer/USAddress/City | 0 | MILTON |
| ReturnHeader/Filer/USAddress/State | 0 | NH |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 038510291 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | ROBERTA M LARGE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 550 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 038660550 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6033327273 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERTA M LARGE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-05-13T13:09:57-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $136,269
- Liabilities
- $60,254
- Net assets
- $76,015
- Revenue
- $172,832
- Expenses
- $158,761
- Net income
- $14,071