Civic Intelligence

Merrick Community Nursery School Inc

990 • Fiscal year 2016 • EIN 11-1776726

Sep 01, 2015 to Aug 31, 2016 • Filed on Jan 17, 2017

69 Willis AvenueMerrick, NY 11566

(516) 868-1071

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

89th percentile

0.27x

Higher debt load relative to revenue than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$55,288

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

1.9%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$404,000

Up $24,737 (+6.5%) from 2015

Net Assets

Up

$324,508

Up $4,161 (+1.3%) from 2015

Liabilities

Up

$79,492

Up $20,576 (+35%) from 2015

Revenue

Up

$296,244

Up $5,390 (+1.9%) from 2015

Expenses

Down

$292,083

Down $221 (-0.1%) from 2015

Net Income

Up

$4,161

Up $5,611 (+387%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $365,438Liabilities 2011: $43,263Net Assets 2011: $322,1752011Assets 2012: $400,157Liabilities 2012: $43,540Net Assets 2012: $356,6172012Assets 2013: $376,236Liabilities 2013: $43,497Net Assets 2013: $332,7392013Assets 2014: $373,240Liabilities 2014: $57,161Net Assets 2014: $316,0792014Assets 2015: $379,263Liabilities 2015: $58,916Net Assets 2015: $320,3472015Assets 2016: $404,000Liabilities 2016: $79,492Net Assets 2016: $324,5082016Assets 2017: $426,334Liabilities 2017: $76,256Net Assets 2017: $350,0782017Assets 2018: $447,244Liabilities 2018: $77,128Net Assets 2018: $370,1162018Assets 2019: $456,704Liabilities 2019: $88,848Net Assets 2019: $367,8562019Assets 2021: $478,912Liabilities 2021: $217,776Net Assets 2021: $261,1362021Assets 2022: $526,678Liabilities 2022: $51,768Net Assets 2022: $474,9102022Assets 2023: $685,400Liabilities 2023: $64,407Net Assets 2023: $620,9932023Assets 2024: $685,015Liabilities 2024: $68,704Net Assets 2024: $616,3112024

Highlighted filing

2016

Assets$404,000
Liabilities$79,492
Net Assets$324,508

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $270,834Expenses 2011: $251,093Net Income 2011: $19,7412011Expenses 2012: $255,4362012Revenue 2013: $241,094Expenses 2013: $264,972Net Income 2013: -$23,8782013Revenue 2014: $240,547Expenses 2014: $261,207Net Income 2014: -$20,6602014Revenue 2015: $290,854Expenses 2015: $292,304Net Income 2015: -$1,4502015Revenue 2016: $296,244Expenses 2016: $292,083Net Income 2016: $4,1612016Revenue 2017: $385,303Expenses 2017: $359,733Net Income 2017: $25,5702017Revenue 2018: $408,509Expenses 2018: $388,471Net Income 2018: $20,0382018Revenue 2019: $399,852Expenses 2019: $402,112Net Income 2019: -$2,2602019Revenue 2021: $284,074Expenses 2021: $347,301Net Income 2021: -$63,2272021Revenue 2022: $500,853Expenses 2022: $414,786Net Income 2022: $86,0672022Revenue 2023: $542,640Expenses 2023: $396,557Net Income 2023: $146,0832023Revenue 2024: $457,169Expenses 2024: $461,851Net Income 2024: -$4,6822024

Highlighted filing

2016

Revenue$296,244
Expenses$292,083
Net Income$4,161
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jan 17, 2017
Return Version
2015v3.0
Gross Receipts
$317,801
Mission and Program Overview

Mission

PRE-SCHOOL EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$316,747$320,908▲ $4,161
Land, Buildings, and Equipment, Net$266,429$279,374▲ $12,945
Cash and Non-Interest-Bearing Accounts$92,114$117,040▲ $24,926
Savings and Temporary Cash Investments$18,801$7,586▼ $11,215
Pd in Cap Srpls Land Bldg Eqp Fund$3,600$3,600→ $0
Prepaid Expenses and Deferred Charges$1,919$0▼ $1,919
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$379,263$404,000▲ $24,737
Other Assets Total-$0-
Liabilities
Deferred Revenue$30,050$40,087▲ $10,037
Other Liabilities$28,866$39,405▲ $10,539
Total Liabilities$58,916$79,492▲ $20,576
Net Assets / Fund Balance
Total Net Assets Fund Balance$320,347$324,508▲ $4,161
Total Liabilities and Net Assets / Fund Balance$379,263$404,000▲ $24,737

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$45,368$3,826$49,194
Equipment$11,934$1,326$13,260
Other Land Buildings$1,950$150$2,100
Buildings$217,122--
Land$3,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan EhrlichTeacherFT$55,288$55,288
Christine CiceroDirectorFT$53,000$53,000
Jodie MaranoTeacherFT$38,500$38,500
Maureen MarcelloTeacherPT$28,775$28,775
Amy GoldbergTeacherPT$9,200$9,200

Board Members and Trustees

NameTitle
Joy HutchinsCo - President
Jennifer WhiteCo-president
Devyn O'LenickVice President
Raquel BodnerVice President
Renee SantiagoVice President
Vincent LentiniVice President
Marjorie VolpeSecretary
Laurie SchwinnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,079
Program Service Revenue
$271,373
Investment Income
$74
Other Revenue
$23,718
All Other Contributions
$1,079
Change in Net Assets
$4,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,397
Other Expenses$51,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,066$58,495-$218,561
Payroll Taxes$17,032$4,804-$21,836
All Other Expenses$8,481$7,930-$16,411
Insurance$3,872--$3,872
Other Expenses$5,638$3,654-$3,654
Depreciation Depletion-$2,415-$2,415
Fees for Services Accounting-$1,500-$1,500
Interest-$44-$44
Total Functional Expenses$213,241$78,842$0$292,083
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,275
Fundraising Direct Expenses$21,557
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction, Plant Sale & Misc Others$45,275$45,275$8,713$36,562
Total Events$45,275$45,275$21,557$23,718
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Share Money Payable$32,544
Scholarship Endowment$5,254
Payroll Taxes Payable$1,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Vote is taken at published meetings

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Vote on budget and changes to governing documents

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy of form 990 is provided to Treasurer who reviews with Executive Director and other memebers of Executive Board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Executive Board meets and determines teacher and directos salary

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Executive Board meets and determines teacher and director salaries

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available on request by anyone.

Filing and Contact Details

Filer

Filer Name
Merrick Community Nursery School Inc
EIN
11-1776726
Phone
5168681071
Address
69 WILLIS AVENUE, MERRICK, NY 11566

Signing Officer

Name
Elizabeth Schmer
Title
Treasurer
Signed
2017-01-17
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
20
Volunteers
85

Preparer

Firm
National Tax Consultants Inc
Address
3665 Merrick Rd Floor 1, Seaford, NY 11783
Preparer
Richard Grebinger CPA
Phone
5163782121
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt023718
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023718
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0School Supplies
IRS990/OtherExpensesGrp/Desc1Cleaning & Maintenance
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Building Repairs
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03654
IRS990/OtherExpensesGrp/ProgramServicesAmt010152
IRS990/OtherExpensesGrp/ProgramServicesAmt18000
IRS990/OtherExpensesGrp/ProgramServicesAmt25638
IRS990/OtherExpensesGrp/TotalAmt010152
IRS990/OtherExpensesGrp/TotalAmt18000
IRS990/OtherExpensesGrp/TotalAmt25638
IRS990/OtherExpensesGrp/TotalAmt33654
IRS990/OtherLiabilitiesGrp/BOYAmt028866
IRS990/OtherLiabilitiesGrp/EOYAmt039405
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058495
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0160066
IRS990/OtherSalariesAndWagesGrp/TotalAmt0218561
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04804
IRS990/PayrollTaxesGrp/ProgramServicesAmt017032
IRS990/PayrollTaxesGrp/TotalAmt021836
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt03600
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt03600
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01919
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0DAY CAMP
IRS990/ProgramServiceRevenueGrp/Desc1NURSERY SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt046754
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1224619
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt046754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1224619
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02365
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt071
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt060708
IRS990/PYOtherRevenueAmt029194
IRS990/PYProgramServiceRevenueAmt0259224
IRS990/PYRevenuesLessExpensesAmt0-1450
IRS990/PYSalariesCompEmpBnftPaidAmt0231596
IRS990/PYTotalExpensesAmt0292304
IRS990/PYTotalRevenueAmt0290854
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04161
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0296244
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0316747
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0320908
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018801
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07586
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0217122
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0217122
IRS990ScheduleD/EquipmentGrp/BookValueAmt011934
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01326
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013260
IRS990ScheduleD/LandGrp/BookValueAmt03000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045368
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03826
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049194
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0150
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt232544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Scholarship Endowment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Share Money Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0279374
IRS990ScheduleD/TotalLiabilityAmt039405
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/ExplanationTxt0ORGANIZATION PUBLISHES NOTICE OF NON-DISCRIMINATORY POLICIES AS TO STUDENTS IN LOCAL NEWSPAPERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021557
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION, PLANT SALE & MISC OTHERS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt012844
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt012844
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt045275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt045275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt045275
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023718
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08713
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08713

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.85$0.69$6.16$4.57$4.62$0.05
2023Detailed filing. Detailed filing data is available for this year.$6.85$0.64$6.21$5.43$3.97$1.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$0.52$4.75$5.01$4.15$0.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$2.18$2.61$2.84$3.47$0.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.89$3.68$4.00$4.02$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.77$3.70$4.09$3.88$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.76$3.50$3.85$3.60$0.26
2016Detailed filing. Detailed filing data is available for this year.$4.04$0.79$3.25$2.96$2.92$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.79$0.59$3.20$2.91$2.92$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.73$0.57$3.16$2.41$2.61$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.43$3.33$2.41$2.65$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.44$3.57$2.55
2011Summary only. Only limited summary data is available for this year.$3.65$0.43$3.22$2.71$2.51$0.20