Civic Intelligence

Baker School Cooperative Kindergarten Inc.

990 • Fiscal year 2017 • EIN 04-2573747

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 01, 2017

205 Beverly RdChestnut Hill, MA 02467

(781) 862-7207

Siviq Scores

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

Liabilities / Assets

76th percentile

0.41x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

63rd percentile

7.8%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$261,464

Up $18,846 (+7.8%) from 2016

Net Assets

Up

$154,227

Up $455 (+0.3%) from 2016

Liabilities

Up

$107,237

Up $18,391 (+21%) from 2016

Revenue

Up

$1,058,825

Up $111,736 (+12%) from 2016

Expenses

Up

$1,058,370

Up $118,379 (+13%) from 2016

Net Income

Down

$455

Down $6,643 (-94%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $226,269Liabilities 2011: $48,217Net Assets 2011: $178,0522011Assets 2012: $208,849Liabilities 2012: $37,349Net Assets 2012: $171,5002012Assets 2013: $185,086Liabilities 2013: $44,691Net Assets 2013: $140,3952013Assets 2014: $213,225Liabilities 2014: $43,433Net Assets 2014: $169,7922014Assets 2015: $225,611Liabilities 2015: $40,418Net Assets 2015: $185,1932015Assets 2016: $242,618Liabilities 2016: $88,846Net Assets 2016: $153,7722016Assets 2017: $261,464Liabilities 2017: $107,237Net Assets 2017: $154,2272017Assets 2018: $175,101Liabilities 2018: $126,184Net Assets 2018: $48,9172018Assets 2019: $87,613Liabilities 2019: $114,787Net Assets 2019: -$27,1742019Assets 2020: $208,393Liabilities 2020: $57,580Net Assets 2020: $150,8132020Assets 2021: $235,552Liabilities 2021: $138,786Net Assets 2021: $96,7662021Assets 2022: $480,532Liabilities 2022: $91,631Net Assets 2022: $388,9012022Assets 2023: $591,923Liabilities 2023: $124,568Net Assets 2023: $467,3552023Assets 2024: $831,598Liabilities 2024: $103,207Net Assets 2024: $728,3912024Assets 2025: $1,043,518Liabilities 2025: $79,083Net Assets 2025: $964,4352025

Highlighted filing

2017

Assets$261,464
Liabilities$107,237
Net Assets$154,227

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $808,167Expenses 2011: $805,957Net Income 2011: $2,2102011Expenses 2012: $809,8092012Revenue 2013: $831,965Expenses 2013: $863,070Net Income 2013: -$31,1052013Revenue 2014: $890,116Expenses 2014: $860,719Net Income 2014: $29,3972014Revenue 2015: $882,733Expenses 2015: $867,332Net Income 2015: $15,4012015Revenue 2016: $947,089Expenses 2016: $939,991Net Income 2016: $7,0982016Revenue 2017: $1,058,825Expenses 2017: $1,058,370Net Income 2017: $4552017Revenue 2018: $998,408Expenses 2018: $1,103,718Net Income 2018: -$105,3102018Revenue 2019: $1,024,218Expenses 2019: $1,100,309Net Income 2019: -$76,0912019Revenue 2020: $930,713Expenses 2020: $752,726Net Income 2020: $177,9872020Revenue 2021: $445,913Expenses 2021: $499,960Net Income 2021: -$54,0472021Revenue 2022: $1,194,139Expenses 2022: $902,004Net Income 2022: $292,1352022Revenue 2023: $1,308,777Expenses 2023: $1,230,323Net Income 2023: $78,4542023Revenue 2024: $1,547,246Expenses 2024: $1,286,210Net Income 2024: $261,0362024Revenue 2025: $1,484,771Expenses 2025: $1,248,727Net Income 2025: $236,0442025

Highlighted filing

2017

Revenue$1,058,825
Expenses$1,058,370
Net Income$455
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 1, 2017
Return Version
2016v3.0
Gross Receipts
$1,058,825
Mission and Program Overview

Mission

The Organizations mission to to provide after school care through programs for students in a setting where children of different ages, interests and abilities can grow and learn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$186,115$172,107▼ $14,008
Cash and Non-Interest-Bearing Accounts$36,385$69,646▲ $33,261
Prepaid Expenses and Deferred Charges$12,922$15,994▲ $3,072
Accounts Receivable$4,329$2,100▼ $2,229
Land, Buildings, and Equipment, Net$2,867$1,617▼ $1,250
Total Assets$242,618$261,464▲ $18,846
Liabilities
Accounts Payable and Accrued Expenses$43,262$59,432▲ $16,170
Deferred Revenue$45,584$47,805▲ $2,221
Total Liabilities$88,846$107,237▲ $18,391
Net Assets / Fund Balance
Unrestricted Net Assets$153,772$154,227▲ $455
Total Net Assets Fund Balance$153,772$154,227▲ $455
Total Liabilities and Net Assets / Fund Balance$242,618$261,464▲ $18,846

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,617$17,688-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sharon CorlissExecutive DirectorFT$80,858$13,729$94,587

Board Members and Trustees

NameTitle
Nancy KasenPresident
Alyson BrackenDirector
Darren BurrisDirector
Ethan YankowitzDirector
Ieshia KarasikDirector
Jennifer ReesDirector
Lenny KvitniskyDirector
Marilyn TamakloDirector
Matthew SoaresDirector
Michael ManningDirector
Min YeDirector
Rebecca SneiderDirector
Shal ShahaniDirector
Sumit VermaDirector
Yanyan WangDirector
Dyanne OBrienSecretary
Caroline OBrienTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,775
Program Service Revenue
$1,056,340
Investment Income
$710
Other Revenue
$0
All Other Contributions
$1,775
Change in Net Assets
$455

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,058,825
Total Revenue per Audited Statements
$1,058,825
Total Revenue per Form 990
$1,058,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,864
Other Expenses$176,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$475,458$108,763-$584,221
Other Employee Benefits$113,445$46,337-$159,782
Current Officers, Directors, Trustees, and Key Employees-$80,858-$80,858
Payroll Taxes$40,472$16,531-$57,003
Fees for Services Other$42,561--$42,561
Occupancy$9,976$4,075-$14,051
Insurance$7,745$3,164-$10,909
Fees for Services Accounting-$5,000-$5,000
Depreciation Depletion$888$362-$1,250
Office Expenses-$1,109-$1,109
Other Expenses$751$2,087-$751
Total Functional Expenses$790,084$268,286$0$1,058,370

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,058,370
Total Expenses per Audited Statements$1,058,370
Total Expenses per Form 990$1,058,370
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
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Board reviews the 990 prior to filing with the IRS.

CEO executive director top management comp Part VI line 15A

The Board reviews the wages for the exective director and approves it during the budgeting process.

Other officer or key employee compensation Part VI line 15B

The Board reviews the wages for all key employees during the budgeting process.

Form 990 availability to public Part VI line 18

The 990 is available to the public via the Attorney General of MA website and also upon demaand.

Governing documents etc available to public Part VI line 19

The governing documents are available via the Secretary of States website and also upon request.

Filing and Contact Details

Filer

Filer Name
Baker School Extended Day Program Inc
EIN
04-2573747
Address
205 Beverly Rd, Chestnut Hill, MA 02467

Signing Officer

Name
Nancy Kasen
Title
President
Phone
6178794500
Signed
2017-10-01
Discuss with paid preparer
No

Organization Details

Formed
1975
Legal Domicile
Ma
Voting Board Members
18
Independent Board Members
18
Employees
27

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017688
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02867
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01617
IRS990/LandBldgEquipCostOrOtherBssAmt019305
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Organizations mission to to provide after school care through programs for students in a setting where children of different ages, interests and abilities can grow and learn.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0153772
IRS990/NetAssetsOrFundBalancesEOYAmt0154227
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04075
IRS990/OccupancyGrp/ProgramServicesAmt09976
IRS990/OccupancyGrp/TotalAmt014051
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01109
IRS990/OfficeExpensesGrp/TotalAmt01109
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt046337
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0113445
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0159782
IRS990/OtherExpensesGrp/Desc0Supplies and expenses
IRS990/OtherExpensesGrp/Desc1Program expenses
IRS990/OtherExpensesGrp/Desc2Dues and fees
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02087
IRS990/OtherExpensesGrp/ProgramServicesAmt066192
IRS990/OtherExpensesGrp/ProgramServicesAmt127487
IRS990/OtherExpensesGrp/ProgramServicesAmt25109
IRS990/OtherExpensesGrp/ProgramServicesAmt3751
IRS990/OtherExpensesGrp/TotalAmt066192
IRS990/OtherExpensesGrp/TotalAmt127487
IRS990/OtherExpensesGrp/TotalAmt27196
IRS990/OtherExpensesGrp/TotalAmt3751
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0108763
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0475458
IRS990/OtherSalariesAndWagesGrp/TotalAmt0584221
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016531
IRS990/PayrollTaxesGrp/ProgramServicesAmt040472
IRS990/PayrollTaxesGrp/TotalAmt057003
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012922
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015994
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01056340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01056340
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0866
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0635
IRS990/PYOtherExpensesAmt0163204
IRS990/PYProgramServiceRevenueAmt0945588
IRS990/PYRevenuesLessExpensesAmt07098
IRS990/PYSalariesCompEmpBnftPaidAmt0776787
IRS990/PYTotalExpensesAmt0939991
IRS990/PYTotalRevenueAmt0947089
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0455
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0186115
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0373
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0710
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0635
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0812
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0806
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01251
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04214
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.51320
IRS990ScheduleA/PublicSupportPY170Pct00.39350
IRS990ScheduleA/PublicSupportTotal170Amt04442
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01775
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0373
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0372
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04442
IRS990ScheduleA/TotalSupportAmt08656
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01617
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017688
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt019305
IRS990ScheduleD/ExpensesSubtotalAmt01058370
IRS990ScheduleD/RevenueSubtotalAmt01058825
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01617
IRS990ScheduleD/TotalExpensesPerForm990Amt01058370
IRS990ScheduleD/TotalRevenuePerForm990Amt01058825
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01058825
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01058370
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews the 990 prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board reviews the wages for the exective director and approves it during the budgeting process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews the wages for all key employees during the budgeting process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is available to the public via the Attorney General of MA website and also upon demaand.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents are available via the Secretary of States website and also upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0242618
IRS990/TotalAssetsEOYAmt0261464
IRS990/TotalAssetsGrp/BOYAmt0242618
IRS990/TotalAssetsGrp/EOYAmt0261464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01775
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0268286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0790084
IRS990/TotalFunctionalExpensesGrp/TotalAmt01058370
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088846

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.08$0.96$1.48$1.25$0.24
2024Detailed filing. Detailed filing data is available for this year.$0.83$0.10$0.73$1.55$1.29$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.47$1.31$1.23$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$1.19$0.90$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.14$0.10$0.45$0.50$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.06$0.15$0.93$0.75$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.11$0.03$1.02$1.10$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.13$0.05$1.00$1.10$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.11$0.15$1.06$1.06$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.09$0.15$0.95$0.94$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.04$0.19$0.88$0.87$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$0.89$0.86$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.04$0.14$0.83$0.86$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.04$0.17$0.81
2011Summary only. Only limited summary data is available for this year.$0.23$0.05$0.18$0.81$0.81$0.00