Civic Intelligence

South Walpole Community Preschool Inc

EIN 04-3431046 • 501(c)3 • South Walpole, MA

Profile

To provide a caring, creative environment in which children may grow and develop emotionally, socially, cognitively and physically while learning to care and share in an accepting and affirming setting.

1886 Washington StreetSouth Walpole, MA 02071

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$48,285

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-69%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

-4.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$40,850

Down $90,430 (-69%) from 2023

Liabilities

Down

$166

Down $410 (-71%) from 2023

Net Assets

Down

$40,684

Down $90,020 (-69%) from 2023

Revenue

Down

$390,971

Down $18,732 (-4.6%) from 2023

Expenses

Up

$480,991

Up $71,986 (+18%) from 2023

Net Income

Down

-$90,020

Down $90,718 (-12997%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2011: $15,588Liabilities 2011: $12,959Net Assets 2011: $2,6292011Assets 2012: $15,553Liabilities 2012: $25,159Net Assets 2012: -$9,6062012Assets 2013: $27,088Liabilities 2013: $5,056Net Assets 2013: $22,0322013Assets 2014: $14,718Liabilities 2014: $10,223Net Assets 2014: $4,4952014Assets 2015: $22,114Liabilities 2015: $8,288Net Assets 2015: $13,8262015Assets 2016: $20,876Liabilities 2016: $9,925Net Assets 2016: $10,9512016Assets 2017: $25,578Liabilities 2017: $13,195Net Assets 2017: $12,3832017Assets 2018: $15,901Liabilities 2018: $20,751Net Assets 2018: -$4,8502018Assets 2019: $43,062Liabilities 2019: $14,728Net Assets 2019: $28,3342019Assets 2020: $76,705Liabilities 2020: $58,893Net Assets 2020: $17,8122020Assets 2021: $75,200Liabilities 2021: $76,287Net Assets 2021: -$1,0872021Assets 2022: $139,686Liabilities 2022: $9,680Net Assets 2022: $130,0062022Assets 2023: $131,280Liabilities 2023: $576Net Assets 2023: $130,7042023Assets 2024: $40,850Liabilities 2024: $166Net Assets 2024: $40,6842024

Highlighted filing

2024

Assets$40,850
Liabilities$166
Net Assets$40,684

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $221,926Expenses 2011: $255,143Net Income 2011: -$33,2172011Expenses 2012: $262,2572012Revenue 2013: $253,101Expenses 2013: $221,463Net Income 2013: $31,6382013Revenue 2014: $237,736Expenses 2014: $255,273Net Income 2014: -$17,5372014Revenue 2015: $260,525Expenses 2015: $251,194Net Income 2015: $9,3312015Revenue 2016: $271,587Expenses 2016: $274,462Net Income 2016: -$2,8752016Revenue 2017: $268,292Expenses 2017: $266,860Net Income 2017: $1,4322017Revenue 2018: $263,667Expenses 2018: $280,900Net Income 2018: -$17,2332018Revenue 2019: $331,663Expenses 2019: $298,479Net Income 2019: $33,1842019Revenue 2020: $296,063Expenses 2020: $306,575Net Income 2020: -$10,5122020Revenue 2021: $280,723Expenses 2021: $299,622Net Income 2021: -$18,8992021Revenue 2022: $491,729Expenses 2022: $360,636Net Income 2022: $131,0932022Revenue 2023: $409,703Expenses 2023: $409,005Net Income 2023: $6982023Revenue 2024: $390,971Expenses 2024: $480,991Net Income 2024: -$90,0202024

Highlighted filing

2024

Revenue$390,971
Expenses$480,991
Net Income-$90,020

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$3.91$4.81$0.90
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.31$4.10$4.09$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.10$1.30$4.92$3.61$1.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.76$0.01$2.81$3.00$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.59$0.18$2.96$3.07$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.15$0.28$3.32$2.98$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.21$0.05$2.64$2.81$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.13$0.12$2.68$2.67$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$2.72$2.74$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.08$0.14$2.61$2.51$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.04$2.38$2.55$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.05$0.22$2.53$2.21$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.25$0.10$2.62
2011Summary only. Only limited summary data is available for this year.$0.16$0.13$0.03$2.22$2.55$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$390,971
Mission and Program Overview

Mission

To provide a caring, creative environment in which children may grow and develop emotionally, socially, cognitively and physically while learning to care and share in an accepting and affirming setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,847$34,398▼ $90,449
Savings and Temporary Cash Investments$6,433$6,452▲ $19
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$131,280$40,850▼ $90,430
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$576$166▼ $410
Total Liabilities$576$166▼ $410
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$130,704$40,684▼ $90,020
Total Net Assets Fund Balance$130,704$40,684▼ $90,020
Total Liabilities and Net Assets / Fund Balance$131,280$40,850▼ $90,430

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$14,220$14,220
Other Land Buildings-$6,001$6,001
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele CummingsExecutive DirectorPT$48,285$48,285
Arlene CherellaPresidentPT$38,807$38,807

Board Members and Trustees

NameTitle
Erin ThomasSecretary
Michele CummingsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$109,027
Program Service Revenue
$271,367
Investment Income
$73
Other Revenue
$10,504
Change in Net Assets
$-90,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$349,482
Other Expenses$129,009
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,105--$275,105
Current Officers, Directors, Trustees, and Key Employees$33,780$14,505-$48,285
Payroll Taxes$23,365$2,727-$26,092
Occupancy$22,200--$22,200
All Other Expenses$9,747--$9,747
Insurance$8,963--$8,963
Office Expenses$7,679--$7,679
Other Expenses$5,847--$5,847
Grants to Domestic Individuals$2,500--$2,500
Interest$456--$456
Advertising$205--$205
Total Functional Expenses$463,759$17,232$0$480,991
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,504
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

President of the board and directors review form prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are aware of it at all times.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
South Walpole Community Preschool Inc
EIN
04-3431046
Phone
5086684331
Address
1886 WASHINGTON STREET, SOUTH WALPOLE, MA 02071

Signing Officer

Name
Arlene Cherella
Title
President
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlene Cherella
Formed
1998
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
0
Employees
13

Preparer

Firm
Gerald T Keohane CPA LLC
Address
402 Washington Street, Wellesley Hills, MA 02481
Preparer
Gerald T Keohane
Phone
7812355432
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization is incorporated under the not-for-profit laws of the commonwealth of massachusetts. The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization complies with fasb asc 740 relating to the accounting for uncertainty in income taxes. As required by this topic, the organization has evaluated its tax positions, applying a "more likely than not" standard, and believes that there would be no material changes to the results of its operations or financial position as a result of an audit by the applicable taxing authorities, federal or state. The organization has filed all of its known and required returns in a timely manner including, as permitted, allowed extensions. Accordingly, the organization believes fiscal tax years prior to 2014, following administrative practice of the taxing authorities, are no longer subject to review.

Raw XML AppendixShowing 400 of 407 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0576
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0166
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A CARING, CREATIVE ENVIRONMENT IN WHICH CHILDREN MAY GROW AND DEVELOP EMOTIONALLY, SOCIALLY, COGNITIVELY AND PHYSICALLY WHILE LEARNING TO CARE AND SHARE IN AN ACCEPTING AND AFFIRMING SETTING.
IRS990/AdvertisingGrp/ProgramServicesAmt0205
IRS990/AdvertisingGrp/TotalAmt0205
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09747
IRS990/AllOtherExpensesGrp/TotalAmt09747
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MICHELE CUMMINGS
IRS990/BooksInCareOfDetail/PhoneNum05086684331
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01886 WASHINGTON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOUTH WALPOLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002071
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0124847
IRS990/CashNonInterestBearingGrp/EOYAmt034398
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt014505
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt033780
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048285
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0109027
IRS990/CYGrantsAndSimilarPaidAmt02500
IRS990/CYInvestmentIncomeAmt073
IRS990/CYOtherExpensesAmt0129009
IRS990/CYOtherRevenueAmt010504
IRS990/CYProgramServiceRevenueAmt0271367
IRS990/CYRevenuesLessExpensesAmt0-90020
IRS990/CYSalariesCompEmpBnftPaidAmt0349482
IRS990/CYTotalExpensesAmt0480991
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0390971
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0OPERATING A PRESCHOOL FOR CHILDREN TO ATTEND PRIOR TO KINDERGARDEN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0463759
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt026.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt126.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELE CUMMINGS
IRS990/Form990PartVIISectionAGrp/PersonNm1ARLENE CHERELLA
IRS990/Form990PartVIISectionAGrp/PersonNm2ERIN THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHELE CUMMINGS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt048285
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt138807
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt010504
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0109027
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt02500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt02500
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0390971
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt08963
IRS990/InsuranceGrp/TotalAmt08963
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt0456
IRS990/InterestGrp/TotalAmt0456
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt073
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020221
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt020221
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A CARING, CREATIVE ENVIRONMENT IN WHICH CHILDREN MAY GROW AND DEVELOP EMOTIONALLY, SOCIALLY, COGNITIVELY AND PHYSICALLY WHILE LEARNING TO CARE AND SHARE IN AN ACCEPTING AND AFFIRMING SETTING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0130704
IRS990/NetAssetsOrFundBalancesEOYAmt040684
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt010504
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010504
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0130704
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt040684
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022200
IRS990/OccupancyGrp/TotalAmt022200
IRS990/OfficeExpensesGrp/ProgramServicesAmt07679
IRS990/OfficeExpensesGrp/TotalAmt07679
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PAYROLL- CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt056321
IRS990/OtherExpensesGrp/ProgramServicesAmt110780
IRS990/OtherExpensesGrp/ProgramServicesAmt26811
IRS990/OtherExpensesGrp/ProgramServicesAmt35847
IRS990/OtherExpensesGrp/TotalAmt056321
IRS990/OtherExpensesGrp/TotalAmt110780
IRS990/OtherExpensesGrp/TotalAmt26811
IRS990/OtherExpensesGrp/TotalAmt35847
IRS990/OtherRevenueMiscGrp/Desc0PPP LOAN
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0275105
IRS990/OtherSalariesAndWagesGrp/TotalAmt0275105
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02727
IRS990/PayrollTaxesGrp/ProgramServicesAmt023365
IRS990/PayrollTaxesGrp/TotalAmt026092
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ARLENE CHERELLA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL SERVICES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0271367
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0271367
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0129653
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt072
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0101844
IRS990/PYOtherRevenueAmt015870
IRS990/PYProgramServiceRevenueAmt0264108
IRS990/PYRevenuesLessExpensesAmt0698
IRS990/PYSalariesCompEmpBnftPaidAmt0304161
IRS990/PYTotalExpensesAmt0409005
IRS990/PYTotalRevenueAmt0409703
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-90020
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06433
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06452
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0109027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0129653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0135554
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0375234
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt073
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0280
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0153
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0605
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0271367
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0264108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0292120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0222381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0278740
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01328716
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0280
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0605
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010504
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015870
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt063775
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt057189
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt017296
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0164634
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91160
IRS990ScheduleA/PublicSupportPY509Pct00.90610
IRS990ScheduleA/PublicSupportTotal509Amt01703950
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0380394
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0393761
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0427674
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0223381
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0278740
IRS990ScheduleA/Total509Grp/TotalAmt01703950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0390971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0409703
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0491729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0280723
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0296063
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01869189
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014220
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06001
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06001
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS INCORPORATED UNDER THE NOT-FOR-PROFIT LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION COMPLIES WITH FASB ASC 740 RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS REQUIRED BY THIS TOPIC, THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS, APPLYING A "MORE LIKELY THAN NOT" STANDARD, AND BELIEVES THAT THERE WOULD BE NO MATERIAL CHANGES TO THE RESULTS OF ITS OPERATIONS OR FINANCIAL POSITION AS A RESULT OF AN AUDIT BY THE APPLICABLE TAXING AUTHORITIES, FEDERAL OR STATE. THE ORGANIZATION HAS FILED ALL OF ITS KNOWN AND REQUIRED RETURNS IN A TIMELY MANNER INCLUDING, AS PERMITTED, ALLOWED EXTENSIONS. ACCORDINGLY, THE ORGANIZATION BELIEVES FISCAL TAX YEARS PRIOR TO 2014, FOLLOWING ADMINISTRATIVE PRACTICE OF THE TAXING AUTHORITIES, ARE NO LONGER SUBJECT TO REVIEW.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT OF THE BOARD AND DIRECTORS REVIEW FORM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE AWARE OF IT AT ALL TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0131280
IRS990/TotalAssetsEOYAmt040850
IRS990/TotalAssetsGrp/BOYAmt0131280
IRS990/TotalAssetsGrp/EOYAmt040850
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0109027
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0463759
IRS990/TotalFunctionalExpensesGrp/TotalAmt0480991
IRS990/TotalGrossUBIAmt073
IRS990/TotalLiabilitiesBOYAmt0576
IRS990/TotalLiabilitiesEOYAmt0166
IRS990/TotalLiabilitiesGrp/BOYAmt0576
IRS990/TotalLiabilitiesGrp/EOYAmt0166
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130704
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt040684
IRS990/TotalProgramServiceExpensesAmt0463759
IRS990/TotalProgramServiceRevenueAmt0271367
IRS990/TotalReportableCompFromOrgAmt087092
IRS990/TotalRevenueGrp/ExclusionAmt0281871
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390971
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt073
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0131280
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt040850
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01886 WASHINGTON STREET
IRS990/USAddress/CityNm0SOUTH WALPOLE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002071
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARLENE CHERELLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH WALPOLE COMMUNITY PRESCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0043431046
ReturnHeader/Filer/PhoneNum05086684331
ReturnHeader/Filer/USAddress/AddressLine1Txt01886 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0SOUTH WALPOLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002071
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823900867
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gerald T Keohane CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0402 Washington Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wellesley Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002481
ReturnHeader/PreparerPersonGrp/PhoneNum07812355432

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

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