Civic Intelligence

Lincoln Community Preschool Inc

EIN 03-0233379 • 501(c)3 • Lincoln, VT

Profile

To provide a loving atmosphere where children ages 3-5 can begin their school years and feel valued, safe, nurtured and respected.

876 East River RoadLincoln, VT 05443

lincolnpreschool.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

98th percentile

$90,351

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.6% of source-year revenue.

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

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

-0.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$387,472

Up $48,488 (+14%) from 2024

Liabilities

Up

$11,956

Up $6,506 (+119%) from 2024

Net Assets

Up

$375,516

Up $41,982 (+13%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin68th percentile

Revenue

Down

$305,212

Down $1,117 (-0.4%) from 2024

Expenses

Up

$263,230

Up $54,436 (+26%) from 2024

Net Income

Down

$41,982

Down $55,553 (-57%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $44,439Liabilities 2011: $0Net Assets 2011: $44,4392011Assets 2012: $62,449Liabilities 2012: $3,038Net Assets 2012: $59,4112012Assets 2013: $80,745Liabilities 2013: $1,009Net Assets 2013: $79,7362013Assets 2014: $75,864Liabilities 2014: $1,577Net Assets 2014: $74,2872014Assets 2015: $110,186Liabilities 2015: $1,377Net Assets 2015: $108,8092015Assets 2016: $105,973Liabilities 2016: $764Net Assets 2016: $105,2092016Assets 2017: $108,238Liabilities 2017: $3,703Net Assets 2017: $104,5352017Assets 2018: $123,237Liabilities 2018: $958Net Assets 2018: $122,2792018Assets 2019: $117,185Liabilities 2019: $0Net Assets 2019: $117,1852019Assets 2020: $96,386Liabilities 2020: $3,059Net Assets 2020: $93,3272020Assets 2021: $142,459Liabilities 2021: $6,171Net Assets 2021: $136,2882021Assets 2022: $190,127Liabilities 2022: $53,544Net Assets 2022: $136,5832022Assets 2023: $240,385Liabilities 2023: $4,386Net Assets 2023: $235,9992023Assets 2024: $338,984Liabilities 2024: $5,450Net Assets 2024: $333,5342024Assets 2025: $387,472Liabilities 2025: $11,956Net Assets 2025: $375,5162025

Highlighted filing

2025

Assets$387,472
Liabilities$11,956
Net Assets$375,516
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $75,582Expenses 2011: $78,392Net Income 2011: -$2,8102011Revenue 2012: $97,533Expenses 2012: $79,361Net Income 2012: $18,1722012Revenue 2013: $104,208Expenses 2013: $85,253Net Income 2013: $18,9552013Revenue 2014: $90,830Expenses 2014: $96,142Net Income 2014: -$5,3122014Revenue 2015: $133,627Expenses 2015: $99,105Net Income 2015: $34,5222015Revenue 2016: $122,672Expenses 2016: $126,272Net Income 2016: -$3,6002016Revenue 2017: $123,002Expenses 2017: $126,185Net Income 2017: -$3,1832017Revenue 2018: $137,381Expenses 2018: $120,555Net Income 2018: $16,8262018Revenue 2019: $130,751Expenses 2019: $134,523Net Income 2019: -$3,7722019Revenue 2020: $112,047Expenses 2020: $135,982Net Income 2020: -$23,9352020Revenue 2021: $191,615Expenses 2021: $148,773Net Income 2021: $42,8422021Revenue 2022: $161,380Expenses 2022: $161,067Net Income 2022: $3132022Revenue 2023: $294,530Expenses 2023: $195,299Net Income 2023: $99,2312023Revenue 2024: $306,329Expenses 2024: $208,794Net Income 2024: $97,5352024Revenue 2025: $305,212Expenses 2025: $263,230Net Income 2025: $41,9822025

Highlighted filing

2025

Revenue$305,212
Expenses$263,230
Net Income$41,982
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$387,472
Liabilities
$11,956
Net assets
$375,516
Revenue
$305,212
Expenses
$263,230
Net income
$41,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.12$3.76$3.05$2.63$0.42
2024Detailed filing. Detailed filing data is available for this year.$3.39$0.05$3.34$3.06$2.09$0.98
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.04$2.36$2.95$1.95$0.99
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.54$1.37$1.61$1.61$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.06$1.36$1.92$1.49$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.03$0.93$1.12$1.36$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.31$1.35$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$1.37$1.21$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.04$1.05$1.23$1.26$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.05$1.23$1.26$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.09$1.34$0.99$0.35
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.02$0.74$0.91$0.96$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$1.04$0.85$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.03$0.59$0.98$0.79$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.76$0.78$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 17, 2025
Return Version
2024v5.0
Gross Receipts
$311,887
Mission and Program Overview

Mission

PRE-SCHOOL EDUCATION

To provide a loving atmosphere where children ages 3-5 can begin their school years and feel valued, safe, nurtured and respected.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,873$204,421▲ $56,548
Land, Buildings, and Equipment, Net$171,006$166,357▼ $4,649
Accounts Receivable$8,061$4,650▼ $3,411
Total Assets$338,984$387,472▲ $48,488
Other Assets Total$12,044$12,044→ $0
Liabilities
Other Liabilities$3,441$10,467▲ $7,026
Accounts Payable and Accrued Expenses$2,009$1,489▼ $520
Total Liabilities$5,450$11,956▲ $6,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,534$375,516▲ $41,982
Total Net Assets Fund Balance$333,534$375,516▲ $41,982
Total Liabilities and Net Assets / Fund Balance$338,984$387,472▲ $48,488

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$86,291$171,644$257,935
Other Land Buildings$80,066$29,913$109,979
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kerry MalloyLead TeacherFT$83,321$7,030$90,351

Board Members and Trustees

NameTitle
Rebecca FordPresident
Joseph ChuggBoard Member
Liza CochoranSecretary
David CutlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$245,494
Program Service Revenue
$50,150
Investment Income
$0
Other Revenue
$9,568
All Other Contributions
$14,519
Change in Net Assets
$41,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$202,512
Other Expenses$60,718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,060--$96,060
Current Officers, Directors, Trustees, and Key Employees$67,761$22,587-$90,348
Occupancy$18,019--$18,019
Payroll Taxes$14,554--$14,554
Fees for Services Accounting$12,852--$12,852
Depreciation Depletion$10,673--$10,673
Insurance$7,181--$7,181
Other Employee Benefits$1,550--$1,550
All Other Expenses$1,035--$1,035
Other Expenses$535--$535
Fees for Services Other$448--$448
Advertising$54--$54
Total Functional Expenses$240,643$22,587$0$263,230
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,693
Fundraising Direct Expenses$6,675
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$5,888$5,888$1,317$4,571
Wreath Sales$5,600$5,600$4,065$1,535
Total Events$11,488$11,488$5,382$6,106
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Liabilities$10,467
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Parents of current students enrolled at the preschool volunteer to partake on the board to fulfill their parent job responsibility.”

Form 990, Page 6, Part VI, Line 7B

“The board sets the budget, annual tuition rates and salaries. They meet on a monthly basis during the school year to steer the organization and individual families on projects that allow the school to maintain an effective and positive learning experience.”

Form 990, Page 6, Part VI, Line 11B

“Accountant prepares form 990 and e-mails a draft of the return to the director and each board member. The treasurer signs the return prior to e- file.”

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

“The executive director's salary and benefits are determined by the board on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lincoln Co-operative Preschool Inc
EIN
03-0233379
Phone
8024533113
Address
876 EAST RIVER ROAD, LINCOLN, VT 05443

Signing Officer

Name
David Cutler
Title
Treasurer
Phone
8024533113
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Cutler
Formed
1975
Legal Domicile
Vt
Voting Board Members
3
Independent Board Members
3
Employees
6

Preparer

Firm
Dever Accounting Services
Address
36 MAIN ST, BRISTOL, VT 05443
Preparer
Bethany H Dever CPA
Phone
8024537000
Supplemental Narrative

Additional Explanations

Form 990, Page 5, Part V, Line 3B

“The preschool did not engage in any unrealted business activities during fye 6/30/25.”

Raw XML Appendix354 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.

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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0109979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0166357
IRS990ScheduleD/TotalLiabilityAmt010467
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05382
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WREATH SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt05888
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011488
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05888
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011488
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06106
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05382
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01317
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04065
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESCHOOL DID NOT ENGAGE IN ANY UNREALTED BUSINESS ACTIVITIES DURING FYE 6/30/25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARENTS OF CURRENT STUDENTS ENROLLED AT THE PRESCHOOL VOLUNTEER TO PARTAKE ON THE BOARD TO FULFILL THEIR PARENT JOB RESPONSIBILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD SETS THE BUDGET, ANNUAL TUITION RATES AND SALARIES. THEY MEET ON A MONTHLY BASIS DURING THE SCHOOL YEAR TO STEER THE ORGANIZATION AND INDIVIDUAL FAMILIES ON PROJECTS THAT ALLOW THE SCHOOL TO MAINTAIN AN EFFECTIVE AND POSITIVE LEARNING EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTANT PREPARES FORM 990 AND E-MAILS A DRAFT OF THE RETURN TO THE DIRECTOR AND EACH BOARD MEMBER. THE TREASURER SIGNS THE RETURN PRIOR TO E- FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S SALARY AND BENEFITS ARE DETERMINED BY THE BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0338984
IRS990/TotalAssetsEOYAmt0387472
IRS990/TotalAssetsGrp/BOYAmt0338984
IRS990/TotalAssetsGrp/EOYAmt0387472
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0245494
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0240643
IRS990/TotalFunctionalExpensesGrp/TotalAmt0263230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05450
IRS990/TotalLiabilitiesEOYAmt011956
IRS990/TotalLiabilitiesGrp/BOYAmt05450
IRS990/TotalLiabilitiesGrp/EOYAmt011956
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0333534
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375516
IRS990/TotalOtherCompensationAmt07030
IRS990/TotalProgramServiceExpensesAmt0240643
IRS990/TotalProgramServiceRevenueAmt050150
IRS990/TotalReportableCompFromOrgAmt083321
IRS990/TotalRevenueGrp/ExclusionAmt09018
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0338984
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0387472
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0876 E RIVER RD
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005443
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0LINCOLNPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CUTLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08024533113
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINCOLN CO-OPERATIVE PRESCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0030233379
ReturnHeader/Filer/PhoneNum08024533113
ReturnHeader/Filer/USAddress/AddressLine1Txt0876 EAST RIVER ROAD
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005443
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274698671
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEVER ACCOUNTING SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt036 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRISTOL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005443
ReturnHeader/PreparerPersonGrp/PhoneNum08024537000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETHANY H DEVER CPA
ReturnHeader/ReturnTs02025-09-30T10:13:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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