Civic Intelligence

The Learning Knoll Inc

EIN 04-2104249 • 501(c)3 • Greenfield, MA

Profile

Providing day care services to infants through school age children and a summer day camp in the franklin county area.

35 Pierce StreetGreenfield, MA 01301
Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.3%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$942,786

Up $101,161 (+12%) from 2023

Liabilities

Up

$106,878

Up $60,577 (+131%) from 2023

Net Assets

Up

$835,908

Up $40,584 (+5.1%) from 2023

Revenue

Up

$1,983,131

Up $118,366 (+6.3%) from 2023

Expenses

Up

$1,922,283

Up $120,934 (+6.7%) from 2023

Net Income

Down

$60,848

Down $2,568 (-4.0%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $694,360Liabilities 2011: $23,624Net Assets 2011: $670,7362011Assets 2012: $703,702Liabilities 2012: $18,647Net Assets 2012: $685,0552012Assets 2013: $736,776Liabilities 2013: $28,851Net Assets 2013: $707,9252013Assets 2014: $792,778Liabilities 2014: $36,464Net Assets 2014: $756,3142014Assets 2015: $720,967Liabilities 2015: $42,982Net Assets 2015: $677,9852015Assets 2016: $746,658Liabilities 2016: $42,499Net Assets 2016: $704,1592016Assets 2017: $748,630Liabilities 2017: $9,025Net Assets 2017: $739,6052017Assets 2018: $747,473Liabilities 2018: $14,694Net Assets 2018: $732,7792018Assets 2019: $799,516Liabilities 2019: $48,234Net Assets 2019: $751,2822019Assets 2020: $718,855Liabilities 2020: $396Net Assets 2020: $718,4592020Assets 2021: $709,915Liabilities 2021: $7,138Net Assets 2021: $702,7772021Assets 2022: $789,996Liabilities 2022: $59,379Net Assets 2022: $730,6172022Assets 2023: $841,625Liabilities 2023: $46,301Net Assets 2023: $795,3242023Assets 2024: $942,786Liabilities 2024: $106,878Net Assets 2024: $835,9082024

Highlighted filing

2024

Assets$942,786
Liabilities$106,878
Net Assets$835,908

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,053,6132011Expenses 2012: $1,116,5402012Revenue 2013: $1,069,444Expenses 2013: $1,054,138Net Income 2013: $15,3062013Revenue 2014: $1,130,659Expenses 2014: $1,087,670Net Income 2014: $42,9892014Revenue 2015: $1,113,558Expenses 2015: $1,082,775Net Income 2015: $30,7832015Revenue 2016: $1,096,103Expenses 2016: $1,079,401Net Income 2016: $16,7022016Revenue 2017: $1,120,920Expenses 2017: $1,099,298Net Income 2017: $21,6222017Revenue 2018: $1,146,189Expenses 2018: $1,132,712Net Income 2018: $13,4772018Revenue 2019: $1,219,044Expenses 2019: $1,203,280Net Income 2019: $15,7642019Revenue 2020: $1,072,265Expenses 2020: $1,098,798Net Income 2020: -$26,5332020Revenue 2021: $1,277,675Expenses 2021: $1,340,268Net Income 2021: -$62,5932021Revenue 2022: $1,746,912Expenses 2022: $1,690,628Net Income 2022: $56,2842022Revenue 2023: $1,864,765Expenses 2023: $1,801,349Net Income 2023: $63,4162023Revenue 2024: $1,983,131Expenses 2024: $1,922,283Net Income 2024: $60,8482024

Highlighted filing

2024

Revenue$1,983,131
Expenses$1,922,283
Net Income$60,848

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.11$0.84$1.98$1.92$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.05$0.80$1.86$1.80$0.06
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.79$0.06$0.73$1.75$1.69$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.01$0.70$1.28$1.34$0.06
2020Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$1.07$1.10$0.03
2019Summary only. Only limited summary data is available for this year.$0.80$0.05$0.75$1.22$1.20$0.02
2018Summary only. Only limited summary data is available for this year.$0.75$0.01$0.73$1.15$1.13$0.01
2017Summary only. Only limited summary data is available for this year.$0.75$0.01$0.74$1.12$1.10$0.02
2016Summary only. Only limited summary data is available for this year.$0.75$0.04$0.70$1.10$1.08$0.02
2015Summary only. Only limited summary data is available for this year.$0.72$0.04$0.68$1.11$1.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.04$0.76$1.13$1.09$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.03$0.71$1.07$1.05$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.02$0.69$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.02$0.67$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$1,983,131
Mission and Program Overview

Mission

Providing day care services to infants through school age children and a summer day camp in the franklin county area.

Community pre-school and day care facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$623,714$688,199▲ $64,485
Cash and Non-Interest-Bearing Accounts$4,555$176,605▲ $172,050
Investments Program Related$174,721$55,252▼ $119,469
Accounts Receivable$31,084$22,730▼ $8,354
Prepaid Expenses and Deferred Charges$7,551--
Total Assets$841,625$942,786▲ $101,161
Liabilities
Accounts Payable and Accrued Expenses$6,301$69,496▲ $63,195
Mortgage Notes Payable Secured by Investment Property$40,000$37,382▼ $2,618
Total Liabilities$46,301$106,878▲ $60,577
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$795,324$835,908▲ $40,584
Total Net Assets Fund Balance$795,324$835,908▲ $40,584
Total Liabilities and Net Assets / Fund Balance$841,625$942,786▲ $101,161

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$523,864$344,527$868,391
Equipment$135,935$198,487$334,422
Land$28,400-$28,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa JoycePresident
Dana CusimanoVice President
A SandersonDirector
Cynnie ErhoDirector
Jocelyn OsheaDirector
Kim CroceDirector
Pam BensenDirector
Sarah FisherDirector
Stephen FisherDirector
Terri RaeDirector
Ben BensenSecretary
Timothy GaulinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$601,851
Program Service Revenue
$1,260,399
Investment Income
$2,037
Other Revenue
$118,844
All Other Contributions
$571,962
Change in Net Assets
$60,848

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,983,131
Total Revenue per Audited Statements
$1,983,131
Total Revenue per Form 990
$1,983,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,428,012
Other Expenses$494,271
Total Fundraising Expense$4,049
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,060,390$123,716-$1,184,106
Other Employee Benefits$125,748$13,972-$139,720
Occupancy$103,492$11,348-$114,840
Payroll Taxes$93,301$10,885-$104,186
Depreciation Depletion$37,171$6,560-$43,731
Advertising$8,198$4,372$1,398$13,968
Insurance$10,635$1,659-$12,294
Office Expenses$5,968$1,268$275$7,511
Fees for Services Accounting-$6,550-$6,550
Other Expenses$91,969-$2,376$2,376
Total Functional Expenses$1,737,904$180,330$4,049$1,922,283

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,922,283
Total Expenses per Audited Statements$1,922,283
Total Expenses per Form 990$1,922,283
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

All board members review and approve this form 990 before submission.

Part VI, Line 15B

All compensation and related benefits are reviewed and appproved by the independent board of directors after annual evaluation of each employee, based on salary comparisons for similar organizations.

Filing and Contact Details

Filer

Filer Name
The Learning Knoll Inc
EIN
04-2104249
Address
35 PIERCE STREET, GREENFIELD, MA 01301

Signing Officer

Name
Lisa Joyce
Title
President
Phone
4137747407
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Joyce
Formed
1917
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
41

Preparer

Firm
Bernice F Lord CPA
Address
251 NORTHAMPTON STREET SUITE A, EASTHAMPTON, MA 01027
Preparer
Bernice F Lord CPA
Phone
4135291863
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0795324
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0835908
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011348
IRS990/OccupancyGrp/ProgramServicesAmt0103492
IRS990/OccupancyGrp/TotalAmt0114840
IRS990/OfficeExpensesGrp/FundraisingAmt0275
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01268
IRS990/OfficeExpensesGrp/ProgramServicesAmt05968
IRS990/OfficeExpensesGrp/TotalAmt07511
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013972
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0125748
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0139720
IRS990/OtherExpensesGrp/Desc0PROGRAM MATERIALS
IRS990/OtherExpensesGrp/Desc1STAFF TRAINING
IRS990/OtherExpensesGrp/Desc2SUBCONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc3DUES AND FEES
IRS990/OtherExpensesGrp/FundraisingAmt02376
IRS990/OtherExpensesGrp/ProgramServicesAmt0184510
IRS990/OtherExpensesGrp/ProgramServicesAmt116522
IRS990/OtherExpensesGrp/ProgramServicesAmt291969
IRS990/OtherExpensesGrp/TotalAmt0184510
IRS990/OtherExpensesGrp/TotalAmt116522
IRS990/OtherExpensesGrp/TotalAmt291969
IRS990/OtherExpensesGrp/TotalAmt32376
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0118844
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0118844
IRS990/OtherRevenueTotalAmt0118844
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0123716
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01060390
IRS990/OtherSalariesAndWagesGrp/TotalAmt01184106
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010885
IRS990/PayrollTaxesGrp/ProgramServicesAmt093301
IRS990/PayrollTaxesGrp/TotalAmt0104186
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07551
IRS990/PrincipalOfficerNm0LISA JOYCE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01260399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01260399
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01532071
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03566
IRS990/PYOtherExpensesAmt0425056
IRS990/PYOtherRevenueAmt032713
IRS990/PYProgramServiceRevenueAmt0296415
IRS990/PYRevenuesLessExpensesAmt063416
IRS990/PYSalariesCompEmpBnftPaidAmt01376293
IRS990/PYTotalExpensesAmt01801349
IRS990/PYTotalRevenueAmt01864765
IRS990/ReconcilationRevenueExpnssAmt060848
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01852230
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME CONSISTS OF FUNDRAISING, REFUNDS AND REIMBURSEMENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01862250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01532071
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01428810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01051368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0659686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06534185
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03566
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05695
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0118844
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt032713
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt058817
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt018645
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010899
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0239918
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96120
IRS990ScheduleA/PublicSupportPY170Pct00.97000
IRS990ScheduleA/PublicSupportTotal170Amt06534185
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01862250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01532071
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01428810
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01051368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0659686
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06534185
IRS990ScheduleA/TotalSupportAmt06797724
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0523864
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0344527
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0868391
IRS990ScheduleD/EquipmentGrp/BookValueAmt0135935
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198487
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0334422
IRS990ScheduleD/ExpensesSubtotalAmt01922283
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt028400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028400
IRS990ScheduleD/RevenueSubtotalAmt01983131
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0688199
IRS990ScheduleD/TotalExpensesPerForm990Amt01922283
IRS990ScheduleD/TotalRevenuePerForm990Amt01983131
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01983131
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01922283
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS REVIEW AND APPROVE THIS FORM 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL COMPENSATION AND RELATED BENEFITS ARE REVIEWED AND APPPROVED BY THE INDEPENDENT BOARD OF DIRECTORS AFTER ANNUAL EVALUATION OF EACH EMPLOYEE, BASED ON SALARY COMPARISONS FOR SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, LINE 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, LINE 15B
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0841625
IRS990/TotalAssetsEOYAmt0942786
IRS990/TotalAssetsGrp/BOYAmt0841625
IRS990/TotalAssetsGrp/EOYAmt0942786
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0601851
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04049
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0180330
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01737904
IRS990/TotalFunctionalExpensesGrp/TotalAmt01922283
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046301
IRS990/TotalLiabilitiesEOYAmt0106878
IRS990/TotalLiabilitiesGrp/BOYAmt046301
IRS990/TotalLiabilitiesGrp/EOYAmt0106878
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0795324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0835908
IRS990/TotalProgramServiceExpensesAmt01737904
IRS990/TotalProgramServiceRevenueAmt01260399
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01381280
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01983131
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0841625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0942786
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt035 PIERCE STREET
IRS990/USAddress/CityNm0GREENFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001301
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012

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