Civic Intelligence

Preschool for Creative Beginnings Inc

990 • Fiscal year 2023 • EIN 04-3045957

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 19, 2024

Organization ProfileN/A
163 Michawanic Rd Unit 6ASanbornville, NH 03872

(781) 784-9770

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

17th percentile

-24%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$125,500

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 51.2% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

9.6%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $85,092 (-100%) from 2022

Net Assets

Down

$0

Down $60,070 (-100%) from 2022

Liabilities

Down

$0

Down $25,022 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin17th percentile

Revenue

Up

$245,274

Up $21,516 (+9.6%) from 2022

Expenses

Up

$305,344

Up $119,337 (+64%) from 2022

Net Income

Down

-$60,070

Down $97,821 (-259%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$100K$50K$0Assets 2010: $15,264Liabilities 2010: $5,986Net Assets 2010: $9,2782010Assets 2011: $16,405Liabilities 2011: $6,256Net Assets 2011: $10,1492011Assets 2012: $13,932Liabilities 2012: $6,087Net Assets 2012: $7,8452012Assets 2013: $25,085Liabilities 2013: $6,087Net Assets 2013: $18,9982013Assets 2014: $34,159Liabilities 2014: $6,087Net Assets 2014: $28,0722014Assets 2015: $28,258Liabilities 2015: $10,568Net Assets 2015: $17,6902015Assets 2016: $25,648Liabilities 2016: $11,176Net Assets 2016: $14,4722016Assets 2017: $22,461Liabilities 2017: $4,901Net Assets 2017: $17,5602017Assets 2018: $59,933Liabilities 2018: $16,180Net Assets 2018: $43,7532018Assets 2020: $30,988Liabilities 2020: $9,732Net Assets 2020: $21,2562020Assets 2021: $47,199Liabilities 2021: $24,880Net Assets 2021: $22,3192021Assets 2022: $85,092Liabilities 2022: $25,022Net Assets 2022: $60,0702022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth56th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $220,064Expenses 2010: $221,122Net Income 2010: -$1,0582010Expenses 2011: $206,5892011Revenue 2012: $214,642Expenses 2012: $216,946Net Income 2012: -$2,3042012Revenue 2013: $225,451Expenses 2013: $214,298Net Income 2013: $11,1532013Revenue 2014: $252,995Expenses 2014: $243,921Net Income 2014: $9,0742014Revenue 2015: $219,932Expenses 2015: $230,314Net Income 2015: -$10,3822015Revenue 2016: $231,390Expenses 2016: $234,608Net Income 2016: -$3,2182016Revenue 2017: $237,537Expenses 2017: $234,449Net Income 2017: $3,0882017Revenue 2018: $283,033Expenses 2018: $256,840Net Income 2018: $26,1932018Revenue 2020: $108,041Expenses 2020: $142,594Net Income 2020: -$34,5532020Revenue 2021: $71,581Expenses 2021: $70,518Net Income 2021: $1,0632021Revenue 2022: $223,758Expenses 2022: $186,007Net Income 2022: $37,7512022Revenue 2023: $245,274Expenses 2023: $305,344Net Income 2023: -$60,0702023

Highlighted filing

2023

Revenue$245,274
Expenses$305,344
Net Income-$60,070
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 19, 2024
Return Version
2022v5.0
Gross Receipts
$245,274
Mission and Program Overview

Mission

To provide primary preschool services for the residents of sharon, ma

To provide primary preschool services for the residents of sharon, ma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$59,210$0▼ $59,210
Savings and Temporary Cash Investments$25,882$0▼ $25,882
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$85,092$0▼ $85,092
Other Assets Total-$0-
Liabilities
Deferred Revenue$24,705--
Other Liabilities$317$0▼ $317
Total Liabilities$25,022$0▼ $25,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,070$0▼ $60,070
Total Net Assets Fund Balance$60,070$0▼ $60,070
Total Liabilities and Net Assets / Fund Balance$85,092$0▼ $85,092
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Susan GarberExec DirectorFT$125,500$125,500

Board Members and Trustees

NameTitle
Alan GarberClerk
Susan GarberPres/tres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$220,272
Investment Income
$25,002
Other Revenue
$0
Change in Net Assets
$-60,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,237
Other Expenses$50,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$125,500--$125,500
Other Salaries and Wages$95,954$14,338-$110,292
Occupancy$19,031$2,844-$21,875
Payroll Taxes$16,917$2,528-$19,445
Fees for Services Accounting-$9,306-$9,306
Other Expenses$744$111-$855
All Other Expenses$12$534-$546
Total Functional Expenses$272,026$33,318$0$305,344
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

“The board of directors is comprised of two members that are husband and wife. The president/treasurer of the board also serves as exec director which is a compensated position. The husband serves as the clerk and receives no compensation for those services.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the board of directors prior to filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request at the school office.”

Filing and Contact Details

Filer

Filer Name
Preschool for Creative Beginnings Inc
EIN
04-3045957
Phone
7817849770
Address
163 MICHAWANIC RD UNIT 6A, SANBORNVILLE, NH 03872
Doing Business As
Preschool

Signing Officer

Name
Susan Garber
Title
President
Phone
7817849770
Signed
2024-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Garber
Formed
1989
Legal Domicile
Ma
Voting Board Members
2
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Firm
Wald & Company Pc
Address
300 CONGRESS STREET UNIT 406, QUINCY, MA 02169
Preparer
John P Fahey
Phone
6174390600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The financial accounting standards board ("fasb") issued interpretation ("fin") no. 48, "accounting for uncertainty in income taxes," as codified by the fasb accounting standards codification ("asc") topic 740; subtopic 10 requires all taxpayers to analyze all material positions they have taken or plan to take in all tax returns that have been filed or should have been filed with all taxing authorities for all years still subject to challenge by those taxing authorities. If the position taken is "more-likely-than-not" to be sustained by the taxing authority on its technical merits and if there is more than a 50% likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction, the tax consequences of that position should be reflected in the taxpayer's gaap financial statements. Asc topic 740; subtopic 10 does not currently have an impact on the financial statements.”

Raw XML Appendix346 raw XML fields

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/IRPDocumentCnt00
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED INTERPRETATION ("FIN") NO. 48, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," AS CODIFIED BY THE FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740; SUBTOPIC 10 REQUIRES ALL TAXPAYERS TO ANALYZE ALL MATERIAL POSITIONS THEY HAVE TAKEN OR PLAN TO TAKE IN ALL TAX RETURNS THAT HAVE BEEN FILED OR SHOULD HAVE BEEN FILED WITH ALL TAXING AUTHORITIES FOR ALL YEARS STILL SUBJECT TO CHALLENGE BY THOSE TAXING AUTHORITIES. IF THE POSITION TAKEN IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE TAXING AUTHORITY ON ITS TECHNICAL MERITS AND IF THERE IS MORE THAN A 50% LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION, THE TAX CONSEQUENCES OF THAT POSITION SHOULD BE REFLECTED IN THE TAXPAYER'S GAAP FINANCIAL STATEMENTS. ASC TOPIC 740; SUBTOPIC 10 DOES NOT CURRENTLY HAVE AN IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL INTERESTED PERSONS RECEIVE A BROCHURE CONTAINING THE NONDISCRIMINATION POLICY, AS REGULATED BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
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IRS990ScheduleN/AttorneyGeneralNotifiedInd01
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IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NO ASSETS TO DISTRIBUTE, REMAINING CASH PAID OPERATING EXPENSES
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO ASSETS TO DISTRIBUTE, JUST AN ACCOIUNTING FEE TO BE PAID
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS IS COMPRISED OF TWO MEMBERS THAT ARE HUSBAND AND WIFE. THE PRESIDENT/TREASURER OF THE BOARD ALSO SERVES AS EXEC DIRECTOR WHICH IS A COMPENSATED POSITION. THE HUSBAND SERVES AS THE CLERK AND RECEIVES NO COMPENSATION FOR THOSE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE SCHOOL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt085092
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt085092
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0272026
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025022
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt025022
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt060070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0272026
IRS990/TotalProgramServiceRevenueAmt0220272
IRS990/TotalReportableCompFromOrgAmt0125500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0245274
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245274
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt085092
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0163 MICHAWANIC RD UNIT 6A
IRS990/USAddress/CityNm0SANBORNVILLE
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003872
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN GARBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07817849770
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRESCHOOL FOR CREATIVE BEGINNINGS INC
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0043045957
ReturnHeader/Filer/PhoneNum07817849770
ReturnHeader/Filer/USAddress/AddressLine1Txt0163 MICHAWANIC RD UNIT 6A
ReturnHeader/Filer/USAddress/CityNm0SANBORNVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003872
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043402406
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALD & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 CONGRESS STREET UNIT 406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUINCY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002169
ReturnHeader/PreparerPersonGrp/PhoneNum06174390600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN P FAHEY
ReturnHeader/ReturnTs02024-03-19T09:12:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SUSAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GARBER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$245,274
Expenses
$305,344
Net income
-$60,070
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.45$3.05$0.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.25$0.60$2.24$1.86$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.25$0.22$0.72$0.71$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.10$0.21$1.08$1.43$0.35
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.16$0.44$2.83$2.57$0.26
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.05$0.18$2.38$2.34$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.11$0.14$2.31$2.35$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.11$0.18$2.20$2.30$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$2.53$2.44$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.06$0.19$2.25$2.14$0.11
2012Summary only. Only limited summary data is available for this year.$0.14$0.06$0.08$2.15$2.17$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.06$0.10$2.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.06$0.09$2.20$2.21$0.01