Civic Intelligence

Girls Club of Greenfield Inc

990 • Fiscal year 2022 • EIN 04-2104249

Jul 01, 2021 to Jun 30, 2022 • Filed on Sep 28, 2022

35 Pierce StreetGreenfield, MA 01301

(413) 774-7407

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

43rd percentile

3.2%

Higher net margin than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

77th percentile

37%

Faster revenue growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$789,996

Up $80,081 (+11%) from 2021

Net Assets

Up

$730,617

Up $27,840 (+4.0%) from 2021

Liabilities

Up

$59,379

Up $52,241 (+732%) from 2021

Revenue

Up

$1,746,912

Up $469,237 (+37%) from 2021

Expenses

Up

$1,690,628

Up $350,360 (+26%) from 2021

Net Income

Up

$56,284

Up $118,877 (+190%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$789,996
Liabilities$59,379
Net Assets$730,617

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,746,912
Expenses$1,690,628
Net Income$56,284
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 28, 2022
Return Version
2021v4.1
Gross Receipts
$1,874,541
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$362,915$520,015▲ $157,100
Investments Program Related$267,239$238,872▼ $28,367
Cash and Non-Interest-Bearing Accounts$68,543$20,151▼ $48,392
Accounts Receivable$1,509$7,361▲ $5,852
Prepaid Expenses and Deferred Charges$9,709$3,597▼ $6,112
Total Assets$709,915$789,996▲ $80,081
Liabilities
Mortgage Notes Payable Secured by Investment Property-$38,994-
Accounts Payable and Accrued Expenses$7,140$20,385▲ $13,245
Total Liabilities$7,140$59,379▲ $52,239
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$702,775$730,617▲ $27,842
Total Net Assets Fund Balance$702,775$730,617▲ $27,842
Total Liabilities and Net Assets / Fund Balance$709,915$789,996▲ $80,081

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$378,289$306,239$684,528
Equipment$113,326$155,120$268,446
Land$28,400-$28,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa JoycePresident
Dana CusimanoVice President
C GonzalezDirector
Carmen BassettDirector
Cynthia ErhoDirector
Jocelyn OsheaDirector
Judy CiszewskiDirector
Kathy MelnickDirector
Nate HusseyDirector
Pam BensenDirector
Stephen FisherDirector
Terri RaeDirector
Ben BensenSecretary
Sarah FisherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,428,810
Program Service Revenue
$255,938
Investment Income
$3,347
Other Revenue
$58,817
All Other Contributions
$349,395
Change in Net Assets
$56,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,746,912
Revenue Not Reported on Form 990
$-28,442
Total Revenue per Audited Statements
$1,718,470
Total Revenue per Form 990
$1,746,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,289,863
Other Expenses$400,765
Total Fundraising Expense$2,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$814,017$257,058-$1,071,075
Other Employee Benefits$89,404$28,233-$117,637
Payroll Taxes$76,875$24,276-$101,151
Occupancy$57,371$18,118-$75,489
Insurance$22,836$7,212-$30,048
Depreciation Depletion$22,488$7,102-$29,590
Other Expenses$18,588$5,870-$24,458
Office Expenses$14,164$4,472$2,614$21,250
Travel$14,570$4,601-$19,171
Advertising$10,075$3,182$61$13,318
Fees for Services Accounting-$6,300-$6,300
Conferences and Meetings$2,470$780-$3,250
Fees for Services Management-$1,760-$1,760
Total Functional Expenses$1,303,923$384,030$2,675$1,690,628

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,690,628
Total Expenses per Audited Statements$1,690,628
Total Expenses per Form 990$1,690,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,858
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 11B

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

Part VI, Line 15B

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

Filing and Contact Details

Filer

Filer Name
Girls Club of Greenfield Inc
EIN
04-2104249
Address
35 PIERCE STREET, GREENFIELD, MA 01301

Signing Officer

Name
Lisa Joyce
Title
President
Phone
4137747407
Signed
2022-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Joyce
Formed
1917
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
57

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/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2229
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt013858
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt013858
IRS990/NetUnrlzdGainsLossesInvstAmt0-28442
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0702775
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0730617
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt018118
IRS990/OccupancyGrp/ProgramServicesAmt057371
IRS990/OccupancyGrp/TotalAmt075489
IRS990/OfficeExpensesGrp/FundraisingAmt02614
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04472
IRS990/OfficeExpensesGrp/ProgramServicesAmt014164
IRS990/OfficeExpensesGrp/TotalAmt021250
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028233
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt089404
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0117637
IRS990/OtherExpensesGrp/Desc0PROGRAM MATERIALS
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2SUBCONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc3DUES AND FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015066
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15870
IRS990/OtherExpensesGrp/ProgramServicesAmt032006
IRS990/OtherExpensesGrp/ProgramServicesAmt181351
IRS990/OtherExpensesGrp/ProgramServicesAmt247708
IRS990/OtherExpensesGrp/ProgramServicesAmt318588
IRS990/OtherExpensesGrp/TotalAmt032006
IRS990/OtherExpensesGrp/TotalAmt181351
IRS990/OtherExpensesGrp/TotalAmt262774
IRS990/OtherExpensesGrp/TotalAmt324458
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt044959
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt044959
IRS990/OtherRevenueTotalAmt044959
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0257058
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0814017
IRS990/OtherSalariesAndWagesGrp/TotalAmt01071075
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024276
IRS990/PayrollTaxesGrp/ProgramServicesAmt076875
IRS990/PayrollTaxesGrp/TotalAmt0101151
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09709
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03597
IRS990/PrincipalOfficerNm0LISA JOYCE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0255938
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0255938
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01051368
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06747
IRS990/PYOtherExpensesAmt0333021
IRS990/PYOtherRevenueAmt018645
IRS990/PYProgramServiceRevenueAmt0200915
IRS990/PYRevenuesLessExpensesAmt0-62595
IRS990/PYSalariesCompEmpBnftPaidAmt01007249
IRS990/PYTotalExpensesAmt01340270
IRS990/PYTotalRevenueAmt01277675
IRS990/ReconcilationRevenueExpnssAmt056284
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01335353
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME CONSISTS OF FUNDRAISING AND REFUNDS AND REIMBURSEMENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01428810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01051368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0659686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0739532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0685778
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04565174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05695
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05705
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt058817
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018645
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010899
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04760
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013252
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0106373
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97110
IRS990ScheduleA/PublicSupportPY170Pct00.98010
IRS990ScheduleA/PublicSupportTotal170Amt04565174
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01428810
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01051368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0659686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0739532
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0685778
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04565174
IRS990ScheduleA/TotalSupportAmt04700847
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0378289
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0306239
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0684528
IRS990ScheduleD/EquipmentGrp/BookValueAmt0113326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0155120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0268446
IRS990ScheduleD/ExpensesSubtotalAmt01690628
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt028400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028400
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-28442
IRS990ScheduleD/RevenueNotReportedAmt0-28442
IRS990ScheduleD/RevenueSubtotalAmt01746912
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0520015
IRS990ScheduleD/TotalExpensesPerForm990Amt01690628
IRS990ScheduleD/TotalRevenuePerForm990Amt01746912
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01718470
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01690628
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 APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS AFTER ANNUAL EVALUATIONS OF EACH EMPLOYEE, BASED ON SALARY COMPARISONS FOR SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, LINE 11B
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/TotalAssetsBOYAmt0709915
IRS990/TotalAssetsEOYAmt0789996
IRS990/TotalAssetsGrp/BOYAmt0709915

Document Assets

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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
2022Detailed filing. Detailed filing data is available for this year.$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