Civic Intelligence

Northshire Day School Inc.

990 • Fiscal year 2018 • EIN 03-0220977

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 02, 2019

5484 Main StreetManchester Center, VT 05255

(802) 362-1395

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

14th percentile

-18%

Higher net margin than 14% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$25,625

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

17th percentile

-7.8%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

8.9%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,169,371

Down $268,180 (-7.8%) from 2017

Net Assets

Down

$3,146,435

Down $261,029 (-7.7%) from 2017

Liabilities

Down

$22,936

Down $7,151 (-24%) from 2017

Revenue

Up

$899,720

Up $73,317 (+8.9%) from 2017

Expenses

Up

$1,064,608

Up $46,024 (+4.5%) from 2017

Net Income

Up

-$164,888

Up $27,293 (+14%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,918,088Liabilities 2011: $19,305Net Assets 2011: $3,898,7832011Assets 2012: $3,844,520Liabilities 2012: $16,539Net Assets 2012: $3,827,9812012Assets 2013: $3,776,377Liabilities 2013: $31,877Net Assets 2013: $3,744,5002013Assets 2014: $3,836,293Liabilities 2014: $37,174Net Assets 2014: $3,799,1192014Assets 2015: $3,720,254Liabilities 2015: $39,350Net Assets 2015: $3,680,9042015Assets 2016: $3,572,266Liabilities 2016: $25,097Net Assets 2016: $3,547,1692016Assets 2017: $3,437,551Liabilities 2017: $30,087Net Assets 2017: $3,407,4642017Assets 2018: $3,169,371Liabilities 2018: $22,936Net Assets 2018: $3,146,4352018Assets 2019: $2,964,622Liabilities 2019: $36,238Net Assets 2019: $2,928,3842019Assets 2020: $3,085,616Liabilities 2020: $30,025Net Assets 2020: $3,055,5912020Assets 2021: $3,482,183Liabilities 2021: $29,769Net Assets 2021: $3,452,4142021Assets 2022: $3,227,888Liabilities 2022: $54,581Net Assets 2022: $3,173,3072022Assets 2023: $3,825,040Liabilities 2023: $61,921Net Assets 2023: $3,763,1192023Assets 2024: $3,873,946Liabilities 2024: $109,221Net Assets 2024: $3,764,7252024

Highlighted filing

2018

Assets$3,169,371
Liabilities$22,936
Net Assets$3,146,435

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $826,841Expenses 2011: $926,155Net Income 2011: -$99,3142011Revenue 2012: $898,068Expenses 2012: $968,870Net Income 2012: -$70,8022012Revenue 2013: $877,298Expenses 2013: $999,544Net Income 2013: -$122,2462013Revenue 2014: $908,294Expenses 2014: $1,003,264Net Income 2014: -$94,9702014Revenue 2015: $968,958Expenses 2015: $1,007,545Net Income 2015: -$38,5872015Revenue 2016: $919,752Expenses 2016: $1,030,013Net Income 2016: -$110,2612016Revenue 2017: $826,403Expenses 2017: $1,018,584Net Income 2017: -$192,1812017Revenue 2018: $899,720Expenses 2018: $1,064,608Net Income 2018: -$164,8882018Revenue 2019: $919,406Expenses 2019: $1,158,318Net Income 2019: -$238,9122019Revenue 2020: $1,377,524Expenses 2020: $1,304,230Net Income 2020: $73,2942020Revenue 2021: $1,550,808Expenses 2021: $1,477,537Net Income 2021: $73,2712021Revenue 2022: $1,945,585Expenses 2022: $1,733,471Net Income 2022: $212,1142022Revenue 2023: $2,705,878Expenses 2023: $2,278,347Net Income 2023: $427,5312023Revenue 2024: $2,194,315Expenses 2024: $2,495,942Net Income 2024: -$301,6272024

Highlighted filing

2018

Revenue$899,720
Expenses$1,064,608
Net Income-$164,888
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 2, 2019
Return Version
2017v2.3
Gross Receipts
$1,516,259
Mission and Program Overview

Mission

The northshire day school is a quality, licensed non-profit childcare and early education center which serves area families by providing a safe and loving environment for their children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,939,693$1,843,550▼ $96,143
Land, Buildings, and Equipment, Net$1,271,578$1,201,272▼ $70,306
Cash and Non-Interest-Bearing Accounts$43,498$43,987▲ $489
Pledges and Grants Receivable$62,216$39,048▼ $23,168
Savings and Temporary Cash Investments$93,801$17,461▼ $76,340
Accounts Receivable$14,187$11,455▼ $2,732
Prepaid Expenses and Deferred Charges$2,211$2,231▲ $20
Total Assets$3,437,551$3,169,371▼ $268,180
Other Assets Total$10,367$10,367→ $0
Liabilities
Accounts Payable and Accrued Expenses$25,859$16,831▼ $9,028
Escrow Account Liability$4,228$4,135▼ $93
Deferred Revenue-$1,970-
Total Liabilities$30,087$22,936▼ $7,151
Net Assets / Fund Balance
Unrestricted Net Assets$3,345,276$3,107,386▼ $237,890
Temporarily Rstr Net Assets$62,188$39,049▼ $23,139
Total Net Assets Fund Balance$3,407,464$3,146,435▼ $261,029
Total Liabilities and Net Assets / Fund Balance$3,437,551$3,169,371▼ $268,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$898,644$879,935$1,778,579
Equipment$27,628$388,480$416,108
Land$275,000-$275,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cristina MaddocksFormer ExecFT$24,784$841$25,625
Laurie MetcalfeExecutive DiFT$24,157-$24,157

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$40,805
Program Service Revenue
$651,868
Investment Income
$206,517
Other Revenue
$530
All Other Contributions
$28,726
Change in Net Assets
$-164,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$805,592
Other Expenses$259,016
Total Fundraising Expense$3,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,044$33,933-$640,977
Depreciation Depletion$71,815$6,656-$78,471
Payroll Taxes$67,321$5,781$280$73,382
Current Officers, Directors, Trustees, and Key Employees$27,296$28,013$2,730$58,039
Occupancy$27,888$2,584-$30,472
Insurance$23,262$2,156-$25,418
Other Employee Benefits$23,691$602$28$24,321
Fees for Service Investment Mgmnt Fees-$16,212-$16,212
Pension Plan Contributions$8,873--$8,873
Fees for Services Accounting-$6,475-$6,475
Other Expenses$6,259$4,267-$6,259
Office Expenses$4,759$441-$5,200
All Other Expenses$1,715$1,721-$3,436
Advertising$1,139--$1,139
Travel$958--$958
Fees for Services Legal-$854-$854
Total Functional Expenses$951,875$109,695$3,038$1,064,608
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,216
Fundraising Gross Income$1,246
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
Yes
Annual disclosure for covered persons
Yes
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
No
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, Page 6, Part VI, Line 11B

The board performs a review of the 990 prior to filing

Form 990, Page 6, Part VI, Line 12C

A conflict of interest policy is included in the organization's personnel policy manual. The board has established a confidentiality and conflict of interest agreement that the trustees and executive director sign to show their agreement to follow the policy.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation was determined by an internal search committee who used national averages and other local day school compensat ion averages. This amount was then approved by the full board.

Form 990, Page 6, Part VI, Line 19

Governing docs, policies, and financial statements are available at the or ganization's address upon request.

Filing and Contact Details

Filer

Filer Name
Northshire Day School Inc
EIN
03-0220977
Phone
8023621395
Address
5484 MAIN STREET, MANCHESTER CENTER, VT 05255

Signing Officer

Name
Laurie Metcalfe
Title
Executive Director
Phone
8023621395
Signed
2019-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Metcalfe
Formed
1967
Legal Domicile
Vt
Voting Board Members
7
Independent Board Members
7
Employees
49

Preparer

Firm
Davis & Hodgdon Associates Cpas Plc
Address
49 N MAIN ST, RUTLAND, VT 05701
Preparer
Bret Hodgdon
Phone
8027757132
Supplemental Narrative

Additional Explanations

Form 990, Part III

The northshire day school (nds), established in 1968, is the largest child care provider in the manchester area, serving over 100 children from 15 different towns six weeks to five years old. Nds offers various programs to suit a wide range of needs of area children. The different programs offered are as follows: infant/toddler program: nds staff helps to build relationships with infant and toddlers by creating meaningful daily routines and experiences that respond to the individual child's own strengths and interests. These early, positive interactions with caring adults can give young children the confidence they need to explore their surroundings and take delight in their day-to-day discoveries. Nds strives to build a strong partnership with the families in our programs. Working together with our families not only helps with the care that we provide for the child but helping meet the needs of the parents as well. Preschool/pre-k programs: many children benefit from their participation in the preschool and pre-k program at nds. The program is designed for children ages three to five years old. Nds has a preschool room and pre-k room. Both rooms have a daily schedule with lesson plans provided. Both the preschool and pre-k programs utilize the creative curriculum which provides the three to five year olds with school readiness skills. Creative curriculum is a play-based curriculum that revolves around the reality and understanding that children learn through play. Nds also collaborates with the bennington-rutland supervisory union's early education department. The goal at nds is to provide our preschoolers with social, emotional, physical, and cognitive skills, which will eventually lead them into a school atmosphere and continue throughout their lifetime. After school program: the northshire day school provides services for children ages five to twelve, monday through friday from 3:00pm to 5:30 pm. The program is open to any local area elementary school children; mems and dorset schools provide bus service here at the end of the day. We provide a nutritious snack, quiet time for homework, outdoor time, arts and crafts, books, games, as well as some occasional field trips. Our view point is that your children have been in school all day and need this time to wind down and relax after a long day at school. Much of the school age curriculum revolves around themes and the interest of the children in our program. Staff and staff development: the quality of a program is directly related to the quality of the staff. The northshire day school staff has a cda, child development associate, or an associates degree in early childhood education or a related field, or a bachelor's degree in early childhood education or a related field. Each staff person has an ipdp, individualized professional plan. This plan is reviewed by each staff person along with the director yearly. Each year goals are set for that staff person to work toward in the field of early childhood education. Once the goals are met new goals are set into play. All staff is required by the state to have at least 12 hours of educational training each year, i.e. Course work, workshops, and or trainings. Nds encourages staff to attend 24 hours by providing some educational workshops at our site. We also provide substitutes for our staff when training falls on a work day so that they may attend it. The northshire day school is recognized with four stars in the step ahead recognition system (stars) for child care, early education and school-age programs. The day school has received its "stars" rating for the fourth time. "achieving four stars of recognition is an accomplishment for the day school" said kathleen peterson, assistant director of the child development division. "the staff at nds demonstrates a strong commitment to providing quality child care and education and has worked hard for this accomplishment." quality of an early childhood care and education center is crucia

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The parents of the children in the childcare and early education center at northshire day school have a bank account in northshire day school's name that is used for fundraising purposes. This amount is included as an assets of the organization and is included in the general ledger and is disclosed on the balance sheet of the organization.

Schedule D, Page 3, Part X

The organization annually files an irs form 990, return of organization exempt from income tax return in the u.s. Federal jurisdiction. The organizatio is no longer subject to u.s. Federal income tax examination by tax authorities for the years prior to june 30, 2015. In the normal course of business, the center is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the management of the organization believes that there are no significant unrecognized tax liabilities at june 30, 2018.

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IRS990/LegalDomicileStateCd0VT
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE NORTHSHIRE DAY SCHOOL IS A QUALITY, LICENSED NON-PROFIT CHILDCARE AND EARLY EDUCATION CENTER WHICH SERVES AREA FAMILIES BY PROVIDING A SAFE AND LOVING ENVIRONMENT FOR THEIR CHILDREN.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OtherExpensesGrp/Desc1FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3CLASSROOM SUPPLIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt125106
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08873
IRS990/PensionPlanContributionsGrp/TotalAmt08873
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0LAURIE METCALFE
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IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1SUPERVISORY INCOME
IRS990/ProgramServiceRevenueGrp/Desc2FOOD REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc3SRS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0527097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224688
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312128
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0146231
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0102326
IRS990/PYOtherExpensesAmt0256513
IRS990/PYOtherRevenueAmt02116
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IRS990/PYRevenuesLessExpensesAmt0-192181
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IRS990/PYTotalExpensesAmt01018584
IRS990/PYTotalRevenueAmt0826403
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-164888
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0651868
IRS990/SavingsAndTempCashInvstGrp/BOYAmt093801
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017461
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0104905
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0104503
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0139562
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt038941
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt043835
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0431746
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 1,246
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt040805
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt085460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt081741
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0632417
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt055468
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt052300
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0122450
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0651868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0575730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0612593
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0702455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0703244
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01410
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt03260
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt055468
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0179259
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0122450
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0464808
IRS990ScheduleA/InvestmentIncomeCYPct00.11000
IRS990ScheduleA/InvestmentIncomePYPct00.12000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01246
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01246
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79370
IRS990ScheduleA/PublicSupportPY509Pct00.80260
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0139562
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt038941
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt043835
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0431746
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0789325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0788245
IRS990ScheduleA/Total509Grp/TotalAmt03886762
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0949039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0968584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0910695
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04352816
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0898644
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0879935
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01778579
IRS990ScheduleD/EquipmentGrp/BookValueAmt027628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0388480
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0416108
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0275000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0275000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PARENTS OF THE CHILDREN IN THE CHILDCARE AND EARLY EDUCATION CENTER AT NORTHSHIRE DAY SCHOOL HAVE A BANK ACCOUNT IN NORTHSHIRE DAY SCHOOL'S NAME THAT IS USED FOR FUNDRAISING PURPOSES. THIS AMOUNT IS INCLUDED AS AN ASSETS OF THE ORGANIZATION AND IS INCLUDED IN THE GENERAL LEDGER AND IS DISCLOSED ON THE BALANCE SHEET OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATIO IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2015. IN THE NORMAL COURSE OF BUSINESS, THE CENTER IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE ORGANIZATION BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01201272
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NORTHSHIRE DAY SCHOOL (NDS), ESTABLISHED IN 1968, IS THE LARGEST CHILD CARE PROVIDER IN THE MANCHESTER AREA, SERVING OVER 100 CHILDREN FROM 15 DIFFERENT TOWNS SIX WEEKS TO FIVE YEARS OLD. NDS OFFERS VARIOUS PROGRAMS TO SUIT A WIDE RANGE OF NEEDS OF AREA CHILDREN. THE DIFFERENT PROGRAMS OFFERED ARE AS FOLLOWS: INFANT/TODDLER PROGRAM: NDS STAFF HELPS TO BUILD RELATIONSHIPS WITH INFANT AND TODDLERS BY CREATING MEANINGFUL DAILY ROUTINES AND EXPERIENCES THAT RESPOND TO THE INDIVIDUAL CHILD'S OWN STRENGTHS AND INTERESTS. THESE EARLY, POSITIVE INTERACTIONS WITH CARING ADULTS CAN GIVE YOUNG CHILDREN THE CONFIDENCE THEY NEED TO EXPLORE THEIR SURROUNDINGS AND TAKE DELIGHT IN THEIR DAY-TO-DAY DISCOVERIES. NDS STRIVES TO BUILD A STRONG PARTNERSHIP WITH THE FAMILIES IN OUR PROGRAMS. WORKING TOGETHER WITH OUR FAMILIES NOT ONLY HELPS WITH THE CARE THAT WE PROVIDE FOR THE CHILD BUT HELPING MEET THE NEEDS OF THE PARENTS AS WELL. PRESCHOOL/PRE-K PROGRAMS: MANY CHILDREN BENEFIT FROM THEIR PARTICIPATION IN THE PRESCHOOL AND PRE-K PROGRAM AT NDS. THE PROGRAM IS DESIGNED FOR CHILDREN AGES THREE TO FIVE YEARS OLD. NDS HAS A PRESCHOOL ROOM AND PRE-K ROOM. BOTH ROOMS HAVE A DAILY SCHEDULE WITH LESSON PLANS PROVIDED. BOTH THE PRESCHOOL AND PRE-K PROGRAMS UTILIZE THE CREATIVE CURRICULUM WHICH PROVIDES THE THREE TO FIVE YEAR OLDS WITH SCHOOL READINESS SKILLS. CREATIVE CURRICULUM IS A PLAY-BASED CURRICULUM THAT REVOLVES AROUND THE REALITY AND UNDERSTANDING THAT CHILDREN LEARN THROUGH PLAY. NDS ALSO COLLABORATES WITH THE BENNINGTON-RUTLAND SUPERVISORY UNION'S EARLY EDUCATION DEPARTMENT. THE GOAL AT NDS IS TO PROVIDE OUR PRESCHOOLERS WITH SOCIAL, EMOTIONAL, PHYSICAL, AND COGNITIVE SKILLS, WHICH WILL EVENTUALLY LEAD THEM INTO A SCHOOL ATMOSPHERE AND CONTINUE THROUGHOUT THEIR LIFETIME. AFTER SCHOOL PROGRAM: THE NORTHSHIRE DAY SCHOOL PROVIDES SERVICES FOR CHILDREN AGES FIVE TO TWELVE, MONDAY THROUGH FRIDAY FROM 3:00PM TO 5:30 PM. THE PROGRAM IS OPEN TO ANY LOCAL AREA ELEMENTARY SCHOOL CHILDREN; MEMS AND DORSET SCHOOLS PROVIDE BUS SERVICE HERE AT THE END OF THE DAY. WE PROVIDE A NUTRITIOUS SNACK, QUIET TIME FOR HOMEWORK, OUTDOOR TIME, ARTS AND CRAFTS, BOOKS, GAMES, AS WELL AS SOME OCCASIONAL FIELD TRIPS. OUR VIEW POINT IS THAT YOUR CHILDREN HAVE BEEN IN SCHOOL ALL DAY AND NEED THIS TIME TO WIND DOWN AND RELAX AFTER A LONG DAY AT SCHOOL. MUCH OF THE SCHOOL AGE CURRICULUM REVOLVES AROUND THEMES AND THE INTEREST OF THE CHILDREN IN OUR PROGRAM. STAFF AND STAFF DEVELOPMENT: THE QUALITY OF A PROGRAM IS DIRECTLY RELATED TO THE QUALITY OF THE STAFF. THE NORTHSHIRE DAY SCHOOL STAFF HAS A CDA, CHILD DEVELOPMENT ASSOCIATE, OR AN ASSOCIATES DEGREE IN EARLY CHILDHOOD EDUCATION OR A RELATED FIELD, OR A BACHELOR'S DEGREE IN EARLY CHILDHOOD EDUCATION OR A RELATED FIELD. EACH STAFF PERSON HAS AN IPDP, INDIVIDUALIZED PROFESSIONAL PLAN. THIS PLAN IS REVIEWED BY EACH STAFF PERSON ALONG WITH THE DIRECTOR YEARLY. EACH YEAR GOALS ARE SET FOR THAT STAFF PERSON TO WORK TOWARD IN THE FIELD OF EARLY CHILDHOOD EDUCATION. ONCE THE GOALS ARE MET NEW GOALS ARE SET INTO PLAY. ALL STAFF IS REQUIRED BY THE STATE TO HAVE AT LEAST 12 HOURS OF EDUCATIONAL TRAINING EACH YEAR, I.E. COURSE WORK, WORKSHOPS, AND OR TRAININGS. NDS ENCOURAGES STAFF TO ATTEND 24 HOURS BY PROVIDING SOME EDUCATIONAL WORKSHOPS AT OUR SITE. WE ALSO PROVIDE SUBSTITUTES FOR OUR STAFF WHEN TRAINING FALLS ON A WORK DAY SO THAT THEY MAY ATTEND IT. THE NORTHSHIRE DAY SCHOOL IS RECOGNIZED WITH FOUR STARS IN THE STEP AHEAD RECOGNITION SYSTEM (STARS) FOR CHILD CARE, EARLY EDUCATION AND SCHOOL-AGE PROGRAMS. THE DAY SCHOOL HAS RECEIVED ITS "STARS" RATING FOR THE FOURTH TIME. "ACHIEVING FOUR STARS OF RECOGNITION IS AN ACCOMPLISHMENT FOR THE DAY SCHOOL" SAID KATHLEEN PETERSON, ASSISTANT DIRECTOR OF THE CHILD DEVELOPMENT DIVISION. "THE STAFF AT NDS DEMONSTRATES A STRONG COMMITMENT TO PROVIDING QUALITY CHILD CARE AND EDUCATION AND HAS WORKED HARD FOR THIS ACCOMPLISHMENT." QUALITY OF AN EARLY CHILDHOOD CARE AND EDUCATION CENTER IS CRUCIA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PERFORMS A REVIEW OF THE 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ORGANIZATION'S PERSONNEL POLICY MANUAL. THE BOARD HAS ESTABLISHED A CONFIDENTIALITY AND CONFLICT OF INTEREST AGREEMENT THAT THE TRUSTEES AND EXECUTIVE DIRECTOR SIGN TO SHOW THEIR AGREEMENT TO FOLLOW THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED BY AN INTERNAL SEARCH COMMITTEE WHO USED NATIONAL AVERAGES AND OTHER LOCAL DAY SCHOOL COMPENSAT ION AVERAGES. THIS AMOUNT WAS THEN APPROVED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OR GANIZATION'S ADDRESS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.87$0.11$3.76$2.19$2.50$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.83$0.06$3.76$2.71$2.28$0.43
2022Detailed filing. Detailed filing data is available for this year.$3.23$0.05$3.17$1.95$1.73$0.21
2021Detailed filing. Detailed filing data is available for this year.$3.48$0.03$3.45$1.55$1.48$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.09$0.03$3.06$1.38$1.30$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.96$0.04$2.93$0.92$1.16$0.24
2018Detailed filing. Detailed filing data is available for this year.$3.17$0.02$3.15$0.90$1.06$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.44$0.03$3.41$0.83$1.02$0.19
2016Detailed filing. Detailed filing data is available for this year.$3.57$0.03$3.55$0.92$1.03$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.72$0.04$3.68$0.97$1.01$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.84$0.04$3.80$0.91$1.00$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.03$3.74$0.88$1.00$0.12
2012Summary only. Only limited summary data is available for this year.$3.84$0.02$3.83$0.90$0.97$0.07
2011Summary only. Only limited summary data is available for this year.$3.92$0.02$3.90$0.83$0.93$0.10