Civic Intelligence

Baker School Cooperative Kindergarten Inc.

990 • Fiscal year 2021 • EIN 04-2573747

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 15, 2021

205 Beverly RdChestnut Hill, MA 02467

(617) 323-6661

Siviq Scores

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

Liabilities / Assets

90th percentile

0.59x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

23rd percentile

-12%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$13,771

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

59th percentile

13%

Faster asset growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-52%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$235,552

Up $27,159 (+13%) from 2020

Net Assets

Down

$96,766

Down $54,047 (-36%) from 2020

Liabilities

Up

$138,786

Up $81,206 (+141%) from 2020

Revenue

Down

$445,913

Down $484,800 (-52%) from 2020

Expenses

Down

$499,960

Down $252,766 (-34%) from 2020

Net Income

Down

-$54,047

Down $232,034 (-130%) from 2020

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

2021

Assets$235,552
Liabilities$138,786
Net Assets$96,766

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

2021

Revenue$445,913
Expenses$499,960
Net Income-$54,047
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 15, 2021
Return Version
2020v4.1
Gross Receipts
$445,913
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
Cash and Non-Interest-Bearing Accounts$192,234$225,402▲ $33,168
Prepaid Expenses and Deferred Charges$11,612$7,777▼ $3,835
Land, Buildings, and Equipment, Net$4,547$2,273▼ $2,274
Accounts Receivable-$100-
Total Assets$208,393$235,552▲ $27,159
Liabilities
Unsecured Notes Loans Payable-$100,000-
Accounts Payable and Accrued Expenses$57,580$24,086▼ $33,494
Deferred Revenue-$14,700-
Total Liabilities$57,580$138,786▲ $81,206
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$150,813$96,766▼ $54,047
Total Net Assets Fund Balance$150,813$96,766▼ $54,047
Total Liabilities and Net Assets / Fund Balance$208,393$235,552▲ $27,159

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,273$14,630$16,903
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon CorlissExecutive DirectorFT$13,771$13,771

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$170,877
Program Service Revenue
$274,999
Investment Income
$37
Other Revenue
$0
All Other Contributions
$40,877
Change in Net Assets
$-54,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$445,913
Revenue Not Reported on Form 990
$14,270
Total Revenue per Audited Statements
$460,183
Total Revenue per Form 990
$445,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,176
Other Expenses$34,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,968$91,616-$305,584
Other Employee Benefits$76,884$37,868-$114,752
Payroll Taxes$20,816$10,253-$31,069
Current Officers, Directors, Trustees, and Key Employees-$13,771-$13,771
Other Expenses$1,457$8,884-$10,341
Fees for Services Accounting-$5,200-$5,200
Insurance$2,703$1,332-$4,035
Depreciation Depletion$1,523$750-$2,273
Occupancy$807$397-$1,204
Office Expenses-$931-$931
Total Functional Expenses$328,958$171,002$0$499,960

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$514,230
Expenses per Audited Statements$499,960
Total Expenses per Form 990$499,960
Expenses Not Reported on Form 990$14,270
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 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

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
Adrienne Bowman
Title
President
Phone
6173236661
Signed
2021-08-15
Discuss with paid preparer
No

Organization Details

Formed
1975
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
22

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0305584
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010253
IRS990/PayrollTaxesGrp/ProgramServicesAmt020816
IRS990/PayrollTaxesGrp/TotalAmt031069
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011612
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07777
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0274999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0274999
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt026162
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt034
IRS990/PYOtherExpensesAmt092443
IRS990/PYProgramServiceRevenueAmt0904517
IRS990/PYRevenuesLessExpensesAmt0177987
IRS990/PYSalariesCompEmpBnftPaidAmt0660283
IRS990/PYTotalExpensesAmt0752726
IRS990/PYTotalRevenueAmt0930713
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-54047
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0170877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt026162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0202162
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0832
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0631
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0710
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02244
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01380
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0723
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02103
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95050
IRS990ScheduleA/PublicSupportPY170Pct00.86670
IRS990ScheduleA/PublicSupportTotal170Amt0196292
IRS990ScheduleA/SubstantialContributorsTotAmt05870
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0170877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt026162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01775
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0202162
IRS990ScheduleA/TotalSupportAmt0206509
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014270
IRS990ScheduleD/DonatedServicesUseFcltsAmt014270
IRS990ScheduleD/EquipmentGrp/BookValueAmt02273
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014630
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016903
IRS990ScheduleD/ExpensesNotReportedAmt014270
IRS990ScheduleD/ExpensesSubtotalAmt0499960
IRS990ScheduleD/RevenueNotReportedAmt014270
IRS990ScheduleD/RevenueSubtotalAmt0445913
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02273
IRS990ScheduleD/TotalExpensesPerForm990Amt0499960
IRS990ScheduleD/TotalRevenuePerForm990Amt0445913
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0460183
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0514230
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0208393
IRS990/TotalAssetsEOYAmt0235552
IRS990/TotalAssetsGrp/BOYAmt0208393
IRS990/TotalAssetsGrp/EOYAmt0235552
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0170877
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171002
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0328958
IRS990/TotalFunctionalExpensesGrp/TotalAmt0499960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057580
IRS990/TotalLiabilitiesEOYAmt0138786
IRS990/TotalLiabilitiesGrp/BOYAmt057580
IRS990/TotalLiabilitiesGrp/EOYAmt0138786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096766
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0328958
IRS990/TotalProgramServiceRevenueAmt0274999
IRS990/TotalReportableCompFromOrgAmt013771
IRS990/TotalRevenueGrp/ExclusionAmt037
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0274999
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0445913
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0208393
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235552
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0100000

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
2021Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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