Civic Intelligence

Harborlight Nursery School Inc.

990 • Fiscal year 2021 • EIN 04-2883700

Sep 01, 2020 to Aug 31, 2021 • Filed on Jan 12, 2022

Organization ProfileWWW.HARBORLIGHTNURSERYSCHOOL.ORG
221 Cabot StreetBeverly, MA 01915

(978) 922-3295

Siviq Scores

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

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.98x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

12th percentile

-48%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

24th percentile

-13%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

21st percentile

-40%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$177,300

Down $25,514 (-13%) from 2020

Net Assets

Down

$2,608

Down $32,793 (-93%) from 2020

Liabilities

Up

$174,692

Up $7,279 (+4.3%) from 2020

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin12th percentile

Revenue

Down

$178,546

Down $119,404 (-40%) from 2020

Expenses

Down

$264,999

Down $47,407 (-15%) from 2020

Net Income

Down

-$86,453

Down $71,997 (-498%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$300K$200K$100K$0Assets 2011: $150,703Liabilities 2011: $40,969Net Assets 2011: $109,7342011Assets 2012: $168,459Liabilities 2012: $55,802Net Assets 2012: $112,6572012Assets 2013: $176,967Liabilities 2013: $41,644Net Assets 2013: $135,3232013Assets 2014: $170,264Liabilities 2014: $35,440Net Assets 2014: $134,8242014Assets 2015: $171,073Liabilities 2015: $36,125Net Assets 2015: $134,9482015Assets 2016: $145,024Liabilities 2016: $39,426Net Assets 2016: $105,5982016Assets 2017: $173,620Liabilities 2017: $45,258Net Assets 2017: $128,3622017Assets 2018: $137,787Liabilities 2018: $34,239Net Assets 2018: $103,5482018Assets 2019: $96,679Liabilities 2019: $46,822Net Assets 2019: $49,8572019Assets 2020: $202,814Liabilities 2020: $167,413Net Assets 2020: $35,4012020Assets 2021: $177,300Liabilities 2021: $174,692Net Assets 2021: $2,6082021Assets 2022: $225,764Liabilities 2022: $118,377Net Assets 2022: $107,3872022Assets 2023: $259,897Liabilities 2023: $137,061Net Assets 2023: $122,8362023Assets 2024: $295,763Liabilities 2024: $150,246Net Assets 2024: $145,5172024

Highlighted filing

2021

Assets$177,300
Liabilities$174,692
Net Assets$2,608
Open 2021 Filing

Operations Trend

Revenue Growth21st percentile

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

$400K$200K$0-$200KRevenue 2011: $278,906Expenses 2011: $273,054Net Income 2011: $5,8522011Revenue 2012: $282,983Expenses 2012: $280,060Net Income 2012: $2,9232012Revenue 2013: $306,627Expenses 2013: $283,961Net Income 2013: $22,6662013Revenue 2014: $302,974Expenses 2014: $303,473Net Income 2014: -$4992014Revenue 2015: $303,148Expenses 2015: $303,024Net Income 2015: $1242015Revenue 2016: $330,920Expenses 2016: $360,270Net Income 2016: -$29,3502016Revenue 2017: $362,283Expenses 2017: $339,537Net Income 2017: $22,7462017Revenue 2018: $326,848Expenses 2018: $351,662Net Income 2018: -$24,8142018Revenue 2019: $284,386Expenses 2019: $338,077Net Income 2019: -$53,6912019Revenue 2020: $297,950Expenses 2020: $312,406Net Income 2020: -$14,4562020Revenue 2021: $178,546Expenses 2021: $264,999Net Income 2021: -$86,4532021Revenue 2022: $307,972Expenses 2022: $247,785Net Income 2022: $60,1872022Revenue 2023: $326,043Expenses 2023: $310,595Net Income 2023: $15,4482023Revenue 2024: $350,619Expenses 2024: $327,938Net Income 2024: $22,6812024

Highlighted filing

2021

Revenue$178,546
Expenses$264,999
Net Income-$86,453
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jan 12, 2022
Return Version
2020v4.0
Gross Receipts
$178,546
Mission and Program Overview

Mission

To establish and conduct one or more nursery schools and other educational programs for children of pre-school age; to operate, conduct, and provide day care services for the recreation, education, and general socialization of children; and to establish and confer scholarships upon pre-school age children unable to afford the normal charges for nursery school day care or related educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$189,886$161,522▼ $28,364
Land, Buildings, and Equipment, Net$12,928$15,778▲ $2,850
Rtn Earn Endowment Incm Other Fnds$35,401$2,608▼ $32,793
Total Assets$202,814$177,300▼ $25,514
Liabilities
Mortgage Notes Payable Secured by Investment Property$107,692$110,691▲ $2,999
Unsecured Notes Loans Payable$53,380$44,549▼ $8,831
Deferred Revenue$5,400$18,552▲ $13,152
Accounts Payable and Accrued Expenses$941$900▼ $41
Total Liabilities$167,413$174,692▲ $7,279
Net Assets / Fund Balance
Total Net Assets Fund Balance$35,401$2,608▼ $32,793
Total Liabilities and Net Assets / Fund Balance$202,814$177,300▼ $25,514

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,757$38,994$40,751
Leasehold Improvements$11,799$6,931$18,730
Equipment$2,222$12,303$14,525
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Julie E KaraganisPresident
Abby JohnstoneDirector
Colleen PowersDirector
Julie FlowersDirector
Kelly TooherDirector
Suzanne HarlowDirector
Karen PopadicSecretary
Edward McfaddenTreasurer
Anthony GaglioneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$160,952
Investment Income
$17
Other Revenue
$17,577
Change in Net Assets
$-86,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,733
Other Expenses$43,266
Total Fundraising Expense$2,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,536$4,992-$145,528
Current Officers, Directors, Trustees, and Key Employees-$56,000-$56,000
Payroll Taxes$13,542$5,987-$19,529
Occupancy$17,040--$17,040
Conferences and Meetings$1,918-$2,121$4,039
Interest-$3,501-$3,501
Insurance$1,699$1,699-$3,398
Fees for Services Other$1,766$761-$2,527
Fees for Services Accounting-$1,500-$1,500
Depreciation Depletion$390$775-$1,165
Information Technology$802--$802
Other Employee Benefits-$676-$676
Office Expenses$593--$593
All Other Expenses$18$50-$68
Other Expenses$51$119-$51
Total Functional Expenses$181,629$81,249$2,121$264,999
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,987
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 presented to all board members and reviewed at monthly meeting.”

Form 990, Page 6, Part VI, Line 19

“All information available upon request.”

Filing and Contact Details

Filer

Filer Name
Harborlight Nursery School Inc
EIN
04-2883700
Phone
9789223295
Address
221 CABOT STREET, BEVERLY, MA 01915

Signing Officer

Name
Julie E Karaganis
Title
President
Phone
9789223295
Signed
2022-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie E Karaganis
Formed
1985
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
9
Employees
10

Preparer

Firm
Krupsky & Company Llp
Address
500 CUMMINGS CTR STE 3150, BEVERLY, MA 01915
Preparer
Marc a Krupsky CPA
Phone
9789210500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To establish and conduct one or more nursery schools and other educational programs for children of pre-school age; to operate, conduct, and provide day care services for the recreation, education, and general socialization of children; and to establish and confer scholarships upon pre-school age children unable to afford the normal charges for nursery school day care or related educational services.”

Form 990, Part XI, Line 9

“Ppp loan forgiveness 53,659 rounding 1 total 53,660”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYProgramServiceRevenueAmt0289578
IRS990/PYRevenuesLessExpensesAmt0-14456
IRS990/PYSalariesCompEmpBnftPaidAmt0264633
IRS990/PYTotalExpensesAmt0312406
IRS990/PYTotalRevenueAmt0297950
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-86453
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0160952
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt035401
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02608
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0189886
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0161522
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02222
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012303
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014525
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011799
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06931
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt018730
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01757
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038994
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040751
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015778
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL DOES NOT DISCRIMINATE IN ANY OF ITS ACTIVITIES EITHER PROGRAMMATICALLY OR ADMINISTRATIVELY. THIS POLICY PERTAINS TO ALL PERSONS REGARDLESS OF RACE, RELIGION, SEX, OR NATIONAL ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0FIRST BAPTIST CHURCH BEVERLY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT PAID TO FBC BEV
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH AND CONDUCT ONE OR MORE NURSERY SCHOOLS AND OTHER EDUCATIONAL PROGRAMS FOR CHILDREN OF PRE-SCHOOL AGE; TO OPERATE, CONDUCT, AND PROVIDE DAY CARE SERVICES FOR THE RECREATION, EDUCATION, AND GENERAL SOCIALIZATION OF CHILDREN; AND TO ESTABLISH AND CONFER SCHOLARSHIPS UPON PRE-SCHOOL AGE CHILDREN UNABLE TO AFFORD THE NORMAL CHARGES FOR NURSERY SCHOOL DAY CARE OR RELATED EDUCATIONAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF FORM 990 PRESENTED TO ALL BOARD MEMBERS AND REVIEWED AT MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PPP LOAN FORGIVENESS 53,659 ROUNDING 1 TOTAL 53,660
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST BAPTIST CHURCH IN BEVERLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0221 CABOT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BEVERLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001915
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt017040
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT PAID
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IRS990/SchoolOperatingInd0true
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0177300
IRS990/TotalAssetsGrp/BOYAmt0202814
IRS990/TotalAssetsGrp/EOYAmt0177300
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081249
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181629
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0167413
IRS990/TotalLiabilitiesEOYAmt0174692
IRS990/TotalLiabilitiesGrp/BOYAmt0167413
IRS990/TotalLiabilitiesGrp/EOYAmt0174692
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02608
IRS990/TotalProgramServiceExpensesAmt0181629
IRS990/TotalProgramServiceRevenueAmt0160952
IRS990/TotalRevenueGrp/ExclusionAmt017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0169542
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178546
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202814
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177300
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt053380
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt044549
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020 OLD TOWN ROAD
IRS990/USAddress/CityNm0BEVERLY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001915
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$177,300
Liabilities
$174,692
Net assets
$2,608
Revenue
$178,546
Expenses
$264,999
Net income
-$86,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$1.50$1.46$3.51$3.28$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.60$1.37$1.23$3.26$3.11$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$1.18$1.07$3.08$2.48$0.60
2021Detailed filing. Detailed filing data is available for this year.$1.77$1.75$0.03$1.79$2.65$0.86
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$1.67$0.35$2.98$3.12$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.47$0.50$2.84$3.38$0.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.34$1.04$3.27$3.52$0.25
2017Summary only. Only limited summary data is available for this year.$1.74$0.45$1.28$3.62$3.40$0.23
2016Summary only. Only limited summary data is available for this year.$1.45$0.39$1.06$3.31$3.60$0.29
2015Summary only. Only limited summary data is available for this year.$1.71$0.36$1.35$3.03$3.03$0.00
2014Summary only. Only limited summary data is available for this year.$1.70$0.35$1.35$3.03$3.03$0.00
2013Summary only. Only limited summary data is available for this year.$1.77$0.42$1.35$3.07$2.84$0.23
2012Summary only. Only limited summary data is available for this year.$1.68$0.56$1.13$2.83$2.80$0.03
2011Summary only. Only limited summary data is available for this year.$1.51$0.41$1.10$2.79$2.73$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits