Civic Intelligence

Epiphany Community Nursery School

990 • Fiscal year 2018 • EIN 13-2805583

Jul 01, 2017 to Jun 30, 2018 • Filed on May 06, 2019

Organization ProfileWWW.ECNS.ORG

View Organization Page

510 East 74th StreetNew York, NY 10021

(212) 737-2977

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.33x

Higher debt load relative to assets than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.31x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

61st percentile

7.3%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

96th percentile

$362,346

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

14th percentile

-9.8%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

34th percentile

-1.9%

Faster revenue growth than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$2,722,113

Down $297,378 (-9.8%) from 2017

Net Assets

Up

$1,827,986

Up $212,383 (+13%) from 2017

Liabilities

Down

$894,127

Down $509,761 (-36%) from 2017

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin61st percentile

Revenue

Down

$2,907,443

Down $57,042 (-1.9%) from 2017

Expenses

Down

$2,695,060

Down $342,572 (-11%) from 2017

Net Income

Up

$212,383

Up $285,530 (+390%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,761,994Liabilities 2010: $1,860,878Net Assets 2010: $1,901,1162010Assets 2011: $4,288,992Liabilities 2011: $1,942,036Net Assets 2011: $2,346,9562011Assets 2012: $5,879,955Liabilities 2012: $3,150,913Net Assets 2012: $2,729,0422012Assets 2013: $4,661,068Liabilities 2013: $2,000,512Net Assets 2013: $2,660,5562013Assets 2014: $4,238,485Liabilities 2014: $3,303,784Net Assets 2014: $934,7012014Assets 2015: $3,853,360Liabilities 2015: $2,367,068Net Assets 2015: $1,486,2922015Assets 2016: $3,714,597Liabilities 2016: $2,025,847Net Assets 2016: $1,688,7502016Assets 2017: $3,019,491Liabilities 2017: $1,403,888Net Assets 2017: $1,615,6032017Assets 2018: $2,722,113Liabilities 2018: $894,127Net Assets 2018: $1,827,9862018

Highlighted filing

2018

Assets$2,722,113
Liabilities$894,127
Net Assets$1,827,986
Open 2018 Filing

Operations Trend

Revenue Growth34th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,845,0132010Expenses 2011: $2,988,1902011Expenses 2012: $3,418,4022012Revenue 2013: $3,339,034Expenses 2013: $3,407,520Net Income 2013: -$68,4862013Revenue 2014: $3,915,624Expenses 2014: $3,059,929Net Income 2014: $855,6952014Revenue 2015: $3,785,261Expenses 2015: $3,233,670Net Income 2015: $551,5912015Revenue 2016: $3,318,094Expenses 2016: $3,054,718Net Income 2016: $263,3762016Revenue 2017: $2,964,485Expenses 2017: $3,037,632Net Income 2017: -$73,1472017Revenue 2018: $2,907,443Expenses 2018: $2,695,060Net Income 2018: $212,3832018

Highlighted filing

2018

Revenue$2,907,443
Expenses$2,695,060
Net Income$212,383
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 6, 2019
Return Version
2017v2.3
Gross Receipts
$2,943,284
Mission and Program Overview

Mission

After 40 years of fine-tuning, the core philosophy of epiphany community nursery school ("ecns") centers on positive self-image, curiosity, creativity and independence. We want the children to feel good about themselves, to enjoy coming to school, and love learning. We also value exploration and asking questions; we want children to see learning as a process, as a quest, in which knowledge is the ultimate reward. Creativity is also extremely important. Children should be encouraged to express themselves in a variety of ways, through different media, through movement, through language skills and finally, independence. School must encourage children to grow and, ultimately, grow away from their small worlds into the larger one that awaits them. The environment and program at ecns are carefully planned to meet the needs of the young child for play, socialization and individual attention. The curriculum is flexible and recognizes the importance of each child as a distinct personality, deve

the core philosophy OF THE ORGANIZATION CENTERS ON POSITIVE self-image, curiosity, creativity and independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,022,126$2,022,126→ $0
Rtn Earn Endowment Incm Other Fnds$1,615,603$1,827,986▲ $212,383
Savings and Temporary Cash Investments$528,961$565,446▲ $36,485
Receivables From Officers Etc$300,484$0▼ $300,484
Accounts Receivable$47,302$0▼ $47,302
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,019,491$2,722,113▼ $297,378
Other Assets Total$120,618$134,541▲ $13,923
Liabilities
Accounts Payable and Accrued Expenses$61,910$699,127▲ $637,217
Deferred Revenue$1,341,978$195,000▼ $1,146,978
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,403,888$894,127▼ $509,761
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,615,603$1,827,986▲ $212,383
Total Liabilities and Net Assets / Fund Balance$3,019,491$2,722,113▼ $297,378

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,988,079$1,417,400$3,405,479
Other Land Buildings$24,895$65,772$90,667
Equipment$9,152$7,829$16,981
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy F LeveyExecutive Dir./HEAD OF SCHOOLFT$350,000$12,346$362,346

Board Members and Trustees

NameTitle
Liza FleissigChairperson
Donna OrloffTrustee
Renata PompaTrustee
Tina Lobel THRU 1017trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$161,314
Program Service Revenue
$2,024,208
Investment Income
$250
Other Revenue
$721,671
Change in Net Assets
$212,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,361,754
Other Expenses$1,333,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$783,741$195,935-$979,676
Other Salaries and Wages$602,584$163,123-$765,707
Current Officers, Directors, Trustees, and Key Employees$289,210$72,303-$361,513
Other Employee Benefits$65,852$16,462-$82,314
Office Expenses$64,198$16,049-$80,247
Payroll Taxes$58,690$14,673-$73,363
All Other Expenses$57,815$14,453-$72,268
Fees for Services Accounting-$68,350-$68,350
Insurance$54,042$13,511-$67,553
Comp Disqual Persons$49,906--$49,906
Information Technology-$33,265-$33,265
Pension Plan Contributions$23,161$5,790-$28,951
Fees for Services Other-$11,915-$11,915
Travel$2,166$542-$2,708
Fees for Services Legal-$2,507-$2,507
Other Expenses$1,948$1,088-$1,088
Interest-$138-$138
Total Functional Expenses$2,053,313$641,747$0$2,695,060
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,841
Fundraising Gross Income$35,841
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
silent auction$24,209$21,517$1,355$20,162
ladies lunch$9,182$5,519-$5,519
Total Events$197,155$35,841$35,841-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mariel LeveyEmployeeSalary (see Schedule O)No$49,906

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$300,484$0▼ $300,484
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION B, LINE 11B:

“A copy of form 990 is provided to the board for its review and feedback prior to filing with the irs. Form 990, part vi, section b, lines 15a and 15b: the compensation of all employees of epiphany community nursery school including executive staff, management, teachers and other full-time personnel is subject to an annual review and/or approval by the board.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Epiphany Community Nursery School
EIN
13-2805583
In Care Of
% MARY ANN PARETI
Phone
2127372977
Address
510 EAST 74TH STREET, NEW YORK, NY 10021

Signing Officer

Name
Wendy F Levey
Title
executive director
Phone
2127372977
Signed
2019-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Levey
Formed
1976
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
3
Employees
26
Volunteers
4

Preparer

Firm
Bdo USA Llp
Address
100 PARK AVENUE, NEW YORK, NY 10017-5001
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Additional Explanations

FORM 990, SCHEDULE L, PART I:

“At the end of 2015, the Epiphany Community Nursery School ("ECNS") Board uncovered a series of inappropriate transactions involving disqualified persons with regard to ECNS. The Board engaged outside counsel who, with the assistance of a forensic investigative team, conducted an in-depth forensic review of the matter. It is clear from the review that the inappropriate transactions had been occurring for a number of years and that the ECNS financial records maintained during that period did not accurately reflect the transactions. The transactions consisted of the diversions of ECNS funds for personal benefit to the detriment of ECNS. In March 2018 the ECNS Board approved a restitution settlement with the disqualified person which resulted in $1 million payment to ECNS during fiscal year ending June 30, 2018 in repayment of the $300,484 outstanding loan receivable and full settlement of claims in connection with the diversion of funds for personal benefit.”

FORM 990, SCHEDULE L, PART IV:

“Wendy levey's daughter, mariel levey, is a teacher at ecns. During this time period, her salary was $49,906.”

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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/MissionDesc0AFTER 40 YEARS OF FINE-TUNING, THE CORE PHILOSOPHY OF EPIPHANY COMMUNITY NURSERY SCHOOL ("ECNS") CENTERS ON POSITIVE SELF-IMAGE, CURIOSITY, CREATIVITY AND INDEPENDENCE. WE WANT THE CHILDREN TO FEEL GOOD ABOUT THEMSELVES, TO ENJOY COMING TO SCHOOL, AND LOVE LEARNING. WE ALSO VALUE EXPLORATION AND ASKING QUESTIONS; WE WANT CHILDREN TO SEE LEARNING AS A PROCESS, AS A QUEST, IN WHICH KNOWLEDGE IS THE ULTIMATE REWARD. CREATIVITY IS ALSO EXTREMELY IMPORTANT. CHILDREN SHOULD BE ENCOURAGED TO EXPRESS THEMSELVES IN A VARIETY OF WAYS, THROUGH DIFFERENT MEDIA, THROUGH MOVEMENT, THROUGH LANGUAGE SKILLS AND FINALLY, INDEPENDENCE. SCHOOL MUST ENCOURAGE CHILDREN TO GROW AND, ULTIMATELY, GROW AWAY FROM THEIR SMALL WORLDS INTO THE LARGER ONE THAT AWAITS THEM. THE ENVIRONMENT AND PROGRAM AT ECNS ARE CAREFULLY PLANNED TO MEET THE NEEDS OF THE YOUNG CHILD FOR PLAY, SOCIALIZATION AND INDIVIDUAL ATTENTION. THE CURRICULUM IS FLEXIBLE AND RECOGNIZES THE IMPORTANCE OF EACH CHILD AS A DISTINCT PERSONALITY, DEVE
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065772
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school's nondiscriminatory policy is displayed in school common areas via Federal/NYS labor posters and Human Resources flyers. In addition, the school's website at https://www.ecns.org/admissions/request-an-application/ states its racially nondiscriminatory policy as follows: ECNS is an interdenominational, melting pot school and opens its doors to all children, regardless of race, religion, national or ethnic origin or family circumstances. Epiphany Community Nursery School abides by the admissions guidelines of the Independent School Admissions Association.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,722,113
Liabilities
$894,127
Net assets
$1,827,986
Revenue
$2,907,443
Expenses
$2,695,060
Net income
$212,383
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$2.72$0.89$1.83$2.91$2.70$0.21
2017Detailed filing. Detailed filing data is available for this year.$3.02$1.40$1.62$2.96$3.04$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.71$2.03$1.69$3.32$3.05$0.26
2015Summary only. Only limited summary data is available for this year.$3.85$2.37$1.49$3.79$3.23$0.55
2014Summary only. Only limited summary data is available for this year.$4.24$3.30$0.93$3.92$3.06$0.86
2013Summary only. Only limited summary data is available for this year.$4.66$2.00$2.66$3.34$3.41$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$3.15$2.73$3.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$1.94$2.35$2.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.86$1.90$2.85