Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
990 • Fiscal year 2024 • EIN 04-2849487
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 9.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Assets
Down$971,460
Down $265,784 (-21%) from 2023
Net Assets
Up$912,788
Up $118,476 (+15%) from 2023
Liabilities
Down$58,672
Down $384,260 (-87%) from 2023
Revenue
Down$660,249
Down $61,864 (-8.6%) from 2023
Expenses
Up$541,773
Up $25,646 (+5.0%) from 2023
Net Income
Down$118,476
Down $87,510 (-42%) from 2023
To Provide the necessary environment to students with an introduction to the formal classroom setting and to commence the nurturing of the socialization skills required to successfully transition to the public school setting.
To provide young students with an introduction to the formal classroom setting and to commence the nuturing of the socialization skills required to successfully transition to the public school system in a cooperative setting.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $536,000 | $522,357 | ▼ $13,643 |
| Investments Other Securities | $302,777 | $284,932 | ▼ $17,845 |
| Cash and Non-Interest-Bearing Accounts | $393,075 | $160,512 | ▼ $232,563 |
| Prepaid Expenses and Deferred Charges | $3,213 | $3,287 | ▲ $74 |
| Accounts Receivable | $2,179 | $372 | ▼ $1,807 |
| Total Assets | $1,237,244 | $971,460 | ▼ $265,784 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $369,060 | $0 | ▼ $369,060 |
| Deferred Revenue | $37,527 | $38,724 | ▲ $1,197 |
| Accounts Payable and Accrued Expenses | $36,345 | $19,948 | ▼ $16,397 |
| Total Liabilities | $442,932 | $58,672 | ▼ $384,260 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $794,312 | $912,788 | ▲ $118,476 |
| Total Net Assets Fund Balance | $794,312 | $912,788 | ▲ $118,476 |
| Total Liabilities and Net Assets / Fund Balance | $1,237,244 | $971,460 | ▼ $265,784 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $333,800 | $116,397 | $450,197 |
| Leasehold Improvements | $173,519 | $161,784 | $335,303 |
| Equipment | $15,038 | $104,825 | $119,863 |
| Other Securities | $78,663 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jennifer Eisenheim | President | FT | $59,687 | $59,687 |
| Roblyn Brigham | Member | PT | $32,292 | $32,292 |
| Name | Title |
|---|---|
| Geraldine N Pedrini | Former Director |
| Carrie Carmen | Clerk |
| Fernando Carreiro | Member |
| Lisa Dobberteen | Member |
| Susan Vickers | Member |
| Thomas Lynch | Member |
| Donna Brown | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $379,095 |
| Other Expenses | $162,678 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $353,593 | - | - | $353,593 |
| Depreciation Depletion | $33,707 | - | - | $33,707 |
| Payroll Taxes | $25,502 | - | - | $25,502 |
| Interest | - | $24,262 | - | $24,262 |
| Office Expenses | - | $15,385 | - | $15,385 |
| Fees for Services Accounting | - | $14,802 | - | $14,802 |
| Insurance | $6,261 | $6,554 | - | $12,815 |
| Occupancy | $7,200 | - | - | $7,200 |
| Other Expenses | $6,386 | - | - | $6,386 |
| All Other Expenses | $1,898 | $2,949 | - | $4,847 |
| Fees for Services Management | - | $2,400 | - | $2,400 |
| Total Functional Expenses | $475,421 | $66,352 | $0 | $541,773 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
“The Board of Directors reviews the Form 990 for any errors, ommissions or discrepancies with reviewed financial statements prior to filing.”
“The School's Board of Directors, Executive Director and committee members sign an annual statement affirming that the policy has been received, read, understood and complied with.”
“The Board of Directors determines the Executive Director's compensation annually when reviewing subsequent period budgets and projections. The Board of Directors determines adjustments to employee salaries annually while reviewing subsequent period budgets and projections.”
“The governing documents are made available to the public upon request and are also made available on the Commonwealth of Massachusetts Attorney General Office's website.”
“There have no changes during the tax year.”
“The Financial Accounting Standards Board (FASB) issued ASC Topic 740, "Income taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The uncertain tax position standard must be applied to all existing tax positions upon initial adoption. As of June 30, 2024, the School had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The School's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended June 30, 2024. Typically, the School's three preceding tax years are subject to examination by federal and state taxing authorities. There are no tax examinations currently in process.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 36345 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19948 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2179 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 372 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide young students with an introduction to the formal classroom setting and to commence the nuturing of the socialization skills required to successfully transition to the public school system in a cooperative setting. |
| IRS990/AllOtherContributionsAmt | 0 | 590 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2949 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1898 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4847 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Jennifer Eisenheim |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7816461630 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 19 Prentiss Road Unit 2 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Arlington |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02476 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 393075 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 160512 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 284 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 97772 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 13620 |
| IRS990/CYOtherExpensesAmt | 0 | 162678 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 548857 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 118476 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 379095 |
| IRS990/CYTotalExpensesAmt | 0 | 541773 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 660249 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 37527 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 38724 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 33707 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 33707 |
| IRS990/Desc | 0 | The Organization operates a nursery school for children, offering aneffective environment as a precursor to the commencement of public school. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 475421 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14802 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14802 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2400 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Lisa Dobberteen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Geraldine N Pedrini |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Thomas Lynch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Donna Brown |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Susan Vickers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jennifer Eisenheim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Carrie Carmen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Fernando Carreiro |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Roblyn Brigham |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 59687 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 32292 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Former Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 284 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 96898 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 660249 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6554 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6261 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12815 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 24262 |
| IRS990/InterestGrp/TotalAmt | 0 | 24262 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 13620 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13620 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 302777 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 284932 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 383006 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 536000 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 522357 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 905363 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide the necessary environment to students with an introduction to the formal classroom setting and to commence the nurturing of the socialization skills required to successfully transition to the public school setting. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 369060 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 794312 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 912788 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 794312 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 912788 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7200 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15385 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15385 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Enrichment |
| IRS990/OtherExpensesGrp/Desc | 3 | Utilities |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24449 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8947 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7478 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6386 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 24449 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8947 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7478 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6386 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 353593 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 353593 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 25502 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25502 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3213 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3287 |
| IRS990/PrincipalOfficerNm | 0 | Jennifer Eisenheim |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Registration & Summer |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 518674 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 30183 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 518674 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 30183 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 132002 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4599 |
| IRS990/PYOtherExpensesAmt | 0 | 156033 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 585512 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 205986 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 360094 |
| IRS990/PYTotalExpensesAmt | 0 | 516127 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 722113 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 118476 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 548857 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 333800 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 116397 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 450197 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 15038 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 104825 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 119863 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 161784 |
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| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 101080 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 105189 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 78663 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | 12-month CD |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | 24-month CD |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | 36-month CD |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Financial Accounting Standards Board (FASB) issued ASC Topic 740, "Income taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The uncertain tax position standard must be applied to all existing tax positions upon initial adoption. As of June 30, 2024, the School had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The School's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended June 30, 2024. Typically, the School's three preceding tax years are subject to examination by federal and state taxing authorities. There are no tax examinations currently in process. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 284932 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
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| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
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| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | During registration the school is advertised as non-discriminatory, non-denominational and coeducational. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Board of Directors reviews the Form 990 for any errors, ommissions or discrepancies with reviewed financial statements prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The School's Board of Directors, Executive Director and committee members sign an annual statement affirming that the policy has been received, read, understood and complied with. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Board of Directors determines the Executive Director's compensation annually when reviewing subsequent period budgets and projections. The Board of Directors determines adjustments to employee salaries annually while reviewing subsequent period budgets and projections. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The governing documents are made available to the public upon request and are also made available on the Commonwealth of Massachusetts Attorney General Office's website. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | There have no changes during the tax year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part XII 2c |
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| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 971460 |
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| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalEmployeeCnt | 0 | 17 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 971460 |
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| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 19 Prentiss Road Unit 2 |
| IRS990/USAddress/CityNm | 0 | Arlington |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02476 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.sunshinens.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jennifer Eisenheim |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7816461630 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Sunshine Nursery School |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SUNS |
| ReturnHeader/Filer/EIN | 0 | 042849487 |
| ReturnHeader/Filer/PhoneNum | 0 | 7816461630 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 19 Prentiss Road Unit 2 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Arlington |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02476 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043257840 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CRR LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 545 Salem Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wakefield |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.