Civic Intelligence

Bethpage Nursery School

990 • Fiscal year 2023 • EIN 11-1827062

Sep 01, 2022 to Aug 31, 2023 • Filed on Jan 12, 2024

22 Lexington AvenueBethpage, NY 11714

(516) 931-0811

Siviq Scores

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

Liabilities / Assets

81st percentile

0.06x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.16x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-7.2%

Higher net margin than 27% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$39,891

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 26.7% of source-year revenue.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-3.3%

Faster asset growth than 39% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-17%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$363,464

Down $12,238 (-3.3%) from 2022

Net Assets

Down

$340,003

Down $10,787 (-3.1%) from 2022

Liabilities

Down

$23,461

Down $1,451 (-5.8%) from 2022

Revenue

Down

$149,658

Down $30,603 (-17%) from 2022

Expenses

Down

$160,445

Down $5,648 (-3.4%) from 2022

Net Income

Down

-$10,787

Down $24,955 (-176%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $336,141Liabilities 2011: $26,136Net Assets 2011: $310,0052011Assets 2012: $365,085Liabilities 2012: $27,146Net Assets 2012: $337,9392012Assets 2013: $392,412Liabilities 2013: $18,541Net Assets 2013: $373,8712013Assets 2014: $409,528Liabilities 2014: $32,940Net Assets 2014: $376,5882014Assets 2015: $418,717Liabilities 2015: $40,611Net Assets 2015: $378,1062015Assets 2016: $395,943Liabilities 2016: $36,350Net Assets 2016: $359,5932016Assets 2017: $413,678Liabilities 2017: $43,296Net Assets 2017: $370,3822017Assets 2018: $416,714Liabilities 2018: $52,002Net Assets 2018: $364,7122018Assets 2019: $419,939Liabilities 2019: $32,819Net Assets 2019: $387,1202019Assets 2020: $374,878Liabilities 2020: $5,762Net Assets 2020: $369,1162020Assets 2021: $365,335Liabilities 2021: $28,713Net Assets 2021: $336,6222021Assets 2022: $375,702Liabilities 2022: $24,912Net Assets 2022: $350,7902022Assets 2023: $363,464Liabilities 2023: $23,461Net Assets 2023: $340,0032023Assets 2024: $361,292Liabilities 2024: $25,303Net Assets 2024: $335,9892024Assets 2025: $363,181Liabilities 2025: $26,566Net Assets 2025: $336,6152025

Highlighted filing

2023

Assets$363,464
Liabilities$23,461
Net Assets$340,003

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $136,784Expenses 2011: $130,121Net Income 2011: $6,6632011Revenue 2012: $182,880Expenses 2012: $154,946Net Income 2012: $27,9342012Revenue 2013: $176,045Expenses 2013: $140,113Net Income 2013: $35,9322013Revenue 2014: $171,958Expenses 2014: $169,241Net Income 2014: $2,7172014Revenue 2015: $214,285Expenses 2015: $212,767Net Income 2015: $1,5182015Revenue 2016: $215,184Expenses 2016: $233,697Net Income 2016: -$18,5132016Revenue 2017: $255,836Expenses 2017: $245,047Net Income 2017: $10,7892017Revenue 2018: $228,637Expenses 2018: $234,307Net Income 2018: -$5,6702018Revenue 2019: $218,557Expenses 2019: $196,149Net Income 2019: $22,4082019Revenue 2020: $117,407Expenses 2020: $135,411Net Income 2020: -$18,0042020Revenue 2021: $133,842Expenses 2021: $166,336Net Income 2021: -$32,4942021Revenue 2022: $180,261Expenses 2022: $166,093Net Income 2022: $14,1682022Revenue 2023: $149,658Expenses 2023: $160,445Net Income 2023: -$10,7872023Revenue 2024: $162,256Expenses 2024: $166,270Net Income 2024: -$4,0142024Revenue 2025: $163,545Expenses 2025: $162,919Net Income 2025: $6262025

Highlighted filing

2023

Revenue$149,658
Expenses$160,445
Net Income-$10,787
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jan 12, 2024
Return Version
2022v5.0
Gross Receipts
$150,554
Mission and Program Overview

Mission

Children learn how to problem solve, categorize, make comparisons, share ideas, reason and make decisions through music, block building, water and sand play, manipulative games, puzzles and cooking, integrated curriculum units promote literacy related skills and the acquisition of mathematical concepts.

To provide educational services to children ages 2 to age 4

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$316,786$311,747▼ $5,039
Savings and Temporary Cash Investments$30,060$30,063▲ $3
Cash and Non-Interest-Bearing Accounts$23,285$18,620▼ $4,665
Prepaid Expenses and Deferred Charges$3,031$2,981▼ $50
Accounts Receivable$2,540$53▼ $2,487
Total Assets$375,702$363,464▼ $12,238
Liabilities
Deferred Revenue$22,245$18,627▼ $3,618
Accounts Payable and Accrued Expenses$2,667$4,834▲ $2,167
Total Liabilities$24,912$23,461▼ $1,451
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$350,790$340,003▼ $10,787
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$350,790$340,003▼ $10,787
Total Liabilities and Net Assets / Fund Balance$375,702$363,464▼ $12,238

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$368,839$368,839
Land$284,640-$284,640
Equipment$20,720$13,998$34,718
Leasehold Improvements$6,387$26,987$33,374
Other Land Buildings$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan StoryExecutive DirectorPT$39,891$39,891

Board Members and Trustees

NameTitle
Jolene KnopePresident
Rebecca SciarattoParent Member
Diana GreenspanRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$144,787
Investment Income
$3
Other Revenue
$4,868
Change in Net Assets
$-10,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,009
Other Expenses$39,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,370$15,639$0$70,009
Current Officers, Directors, Trustees, and Key Employees$0$40,053$0$40,053
Payroll Taxes$6,265$4,682$0$10,947
Insurance$1,834$7,288-$9,122
Other Expenses$5,763$0$0$5,763
Depreciation Depletion$1,702$3,337-$5,039
Information Technology$0$1,596$0$1,596
Fees for Services Other$0$1,175$0$1,175
Fees for Services Accounting$0$900$0$900
Office Expenses$0$412$0$412
Advertising$0$271$0$271
Total Functional Expenses$85,092$75,353$0$160,445
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,764
Fundraising Direct Expenses$896
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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

The Organization will distribute the draft of Form 990 to the Board for their review and approval. Board members will respond with any questions or comments which will then be considered in the final filed copy

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

It is the continuing responsibility of the Board, Officers and management employees to scrutinize their transactions and outside business interests and relationships for potential conflicts and to immediately make such disclosures. Conflict of Interest Statements are required to be signed annually and the Board and Management are constantly reminded of their responsibility to disclose

Form 990, Part VI, Section B, Line 15

Salary raises and approvals are made by the Board of Directors in conjunction with a salary study of similar schools in the area.

Form 990, Part VI, Section C, Line 19

The Organization's Governing Documents, Conflict of Interest Policy, Financial Statements are all available upon request at the Organization's office during business hours.

Filing and Contact Details

Filer

Filer Name
Bethpage Nursery School
EIN
11-1827062
Phone
5169310811
Address
22 Lexington Avenue, Bethpage, NY 11714

Signing Officer

Name
Sumi Kraus
Title
President
Phone
5169310811
Signed
2024-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sumi Kraus
Formed
1967
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
16
Volunteers
0

Preparer

Firm
MaryAnne Marman CPA
Address
809 Michele Lane, Wantagh, NY 11793
Preparer
MaryAnne Marman
Phone
5163164542
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06387
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026987
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033374
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311747
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WIX.com
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization will distribute the draft of Form 990 to the Board for their review and approval. Board members will respond with any questions or comments which will then be considered in the final filed copy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1It is the continuing responsibility of the Board, Officers and management employees to scrutinize their transactions and outside business interests and relationships for potential conflicts and to immediately make such disclosures. Conflict of Interest Statements are required to be signed annually and the Board and Management are constantly reminded of their responsibility to disclose
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salary raises and approvals are made by the Board of Directors in conjunction with a salary study of similar schools in the area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization's Governing Documents, Conflict of Interest Policy, Financial Statements are all available upon request at the Organization's office during business hours.
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 B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0375702
IRS990/TotalAssetsEOYAmt0363464
IRS990/TotalAssetsGrp/BOYAmt0375702
IRS990/TotalAssetsGrp/EOYAmt0363464
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085092
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024912
IRS990/TotalLiabilitiesEOYAmt023461
IRS990/TotalLiabilitiesGrp/BOYAmt024912
IRS990/TotalLiabilitiesGrp/EOYAmt023461
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0340003
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt085092
IRS990/TotalProgramServiceRevenueAmt0144787
IRS990/TotalReportableCompFromOrgAmt039891
IRS990/TotalRevenueGrp/ExclusionAmt04871
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144787
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149658
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0375702
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0363464
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O Bethpage Nursery School
IRS990/USAddress/AddressLine2Txt022 Lexington Avenue
IRS990/USAddress/CityNm0Bethpage
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011714
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0Bethpagenurseryschool.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sumi Kraus
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05169310811
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETHPAGE NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0111827062
ReturnHeader/Filer/PhoneNum05169310811
ReturnHeader/Filer/USAddress/AddressLine1Txt022 Lexington Avenue
ReturnHeader/Filer/USAddress/CityNm0Bethpage
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011714

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.27$3.37$1.64$1.63$0.01
2024Detailed filing. Detailed filing data is available for this year.$3.61$0.25$3.36$1.62$1.66$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.63$0.23$3.40$1.50$1.60$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.76$0.25$3.51$1.80$1.66$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$0.29$3.37$1.34$1.66$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.06$3.69$1.17$1.35$0.18
2019Summary only. Only limited summary data is available for this year.$4.20$0.33$3.87$2.19$1.96$0.22
2018Summary only. Only limited summary data is available for this year.$4.17$0.52$3.65$2.29$2.34$0.06
2017Summary only. Only limited summary data is available for this year.$4.14$0.43$3.70$2.56$2.45$0.11
2016Summary only. Only limited summary data is available for this year.$3.96$0.36$3.60$2.15$2.34$0.19
2015Summary only. Only limited summary data is available for this year.$4.19$0.41$3.78$2.14$2.13$0.02
2014Summary only. Only limited summary data is available for this year.$4.10$0.33$3.77$1.72$1.69$0.03
2013Summary only. Only limited summary data is available for this year.$3.92$0.19$3.74$1.76$1.40$0.36
2012Summary only. Only limited summary data is available for this year.$3.65$0.27$3.38$1.83$1.55$0.28
2011Summary only. Only limited summary data is available for this year.$3.36$0.26$3.10$1.37$1.30$0.07