Civic Intelligence

Cathedral Parkway Towers Preschool Inc

EIN 13-3144715 • 501(c)3 • New York, NY

Profile

To provide high quality low-cost childcare to families at Cathedral Parkway Towers and the surrounding community.

125 West 109th StreetNew York, NY 10025
Siviq Scores

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

Liabilities / Assets

87th percentile

0.64x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

1.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$63,074

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

91st percentile

57%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$445,137

Up $162,072 (+57%) from 2023

Liabilities

Up

$282,783

Up $150,337 (+114%) from 2023

Net Assets

Up

$162,354

Up $11,735 (+7.8%) from 2023

Revenue

Up

$1,020,193

Up $98,391 (+11%) from 2023

Expenses

Up

$1,008,458

Up $32,251 (+3.3%) from 2023

Net Income

Up

$11,735

Up $66,140 (+122%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $7,276Liabilities 2011: $17,993Net Assets 2011: -$10,7172011Assets 2012: $35,161Liabilities 2012: $36,942Net Assets 2012: -$1,7812012Assets 2013: $47,389Liabilities 2013: $29,477Net Assets 2013: $17,9122013Assets 2014: $52,590Liabilities 2014: $31,004Net Assets 2014: $21,5862014Assets 2015: $51,360Liabilities 2015: $31,212Net Assets 2015: $20,1482015Assets 2016: $51,360Liabilities 2016: $31,212Net Assets 2016: $20,1482016Assets 2017: $59,194Liabilities 2017: $45,300Net Assets 2017: $13,8942017Assets 2018: $77,438Liabilities 2018: $51,517Net Assets 2018: $25,9212018Assets 2019: $64,019Liabilities 2019: $20,228Net Assets 2019: $43,7912019Assets 2020: $57,288Liabilities 2020: $127,629Net Assets 2020: -$70,3412020Assets 2021: $221,265Liabilities 2021: $45,753Net Assets 2021: $175,5122021Assets 2022: $414,934Liabilities 2022: $209,910Net Assets 2022: $205,0242022Assets 2023: $283,065Liabilities 2023: $132,446Net Assets 2023: $150,6192023Assets 2024: $445,137Liabilities 2024: $282,783Net Assets 2024: $162,3542024

Highlighted filing

2024

Assets$445,137
Liabilities$282,783
Net Assets$162,354

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $678,282Expenses 2011: $672,920Net Income 2011: $5,3622011Revenue 2012: $747,222Expenses 2012: $738,286Net Income 2012: $8,9362012Revenue 2013: $714,248Expenses 2013: $694,555Net Income 2013: $19,6932013Revenue 2014: $738,687Expenses 2014: $735,013Net Income 2014: $3,6742014Revenue 2015: $674,368Expenses 2015: $675,806Net Income 2015: -$1,4382015Revenue 2016: $674,368Expenses 2016: $675,806Net Income 2016: -$1,4382016Revenue 2017: $764,442Expenses 2017: $765,860Net Income 2017: -$1,4182017Revenue 2018: $728,486Expenses 2018: $716,459Net Income 2018: $12,0272018Revenue 2019: $766,734Expenses 2019: $748,864Net Income 2019: $17,8702019Revenue 2020: $519,903Expenses 2020: $634,035Net Income 2020: -$114,1322020Revenue 2021: $953,074Expenses 2021: $707,221Net Income 2021: $245,8532021Revenue 2022: $992,184Expenses 2022: $962,672Net Income 2022: $29,5122022Revenue 2023: $921,802Expenses 2023: $976,207Net Income 2023: -$54,4052023Revenue 2024: $1,020,193Expenses 2024: $1,008,458Net Income 2024: $11,7352024

Highlighted filing

2024

Revenue$1,020,193
Expenses$1,008,458
Net Income$11,735

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.28$0.16$1.02$1.01$0.01
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.13$0.15$0.92$0.98$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.21$0.21$0.99$0.96$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.18$0.95$0.71$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.13$0.07$0.52$0.63$0.11
2019Summary only. Only limited summary data is available for this year.$0.06$0.02$0.04$0.77$0.75$0.02
2018Summary only. Only limited summary data is available for this year.$0.08$0.05$0.03$0.73$0.72$0.01
2017Summary only. Only limited summary data is available for this year.$0.06$0.05$0.01$0.76$0.77$0.00
2016Summary only. Only limited summary data is available for this year.$0.05$0.03$0.02$0.67$0.68$0.00
2015Summary only. Only limited summary data is available for this year.$0.05$0.03$0.02$0.67$0.68$0.00
2014Summary only. Only limited summary data is available for this year.$0.05$0.03$0.02$0.74$0.74$0.00
2013Summary only. Only limited summary data is available for this year.$0.05$0.03$0.02$0.71$0.69$0.02
2012Summary only. Only limited summary data is available for this year.$0.04$0.04$0.00$0.75$0.74$0.01
2011Summary only. Only limited summary data is available for this year.$0.01$0.02$0.01$0.68$0.67$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,020,193
Mission and Program Overview

Mission

To provide high quality low-cost childcare to families at Cathedral Parkway Towers and the surrounding community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$275,272$448,509▲ $173,237
Accounts Receivable$10,443--
Cash and Non-Interest-Bearing Accounts$-2,650$-3,372▼ $722
Total Assets$283,065$445,137▲ $162,072
Liabilities
Accounts Payable and Accrued Expenses$125,178$264,165▲ $138,987
Other Liabilities$7,268$18,618▲ $11,350
Total Liabilities$132,446$282,783▲ $150,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$150,619$162,354▲ $11,735
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$150,619$162,354▲ $11,735
Total Liabilities and Net Assets / Fund Balance$283,065$445,137▲ $162,072
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Juanita JohnsonEducation Director (Former)FT$63,074$63,074
Beatrice MoncreaseEducation Director (Former)PT$19,865$19,865

Board Members and Trustees

NameTitle
Jean JeremieChairperson
Lolita LoweMember
Angela RooksSecretary
Willie Mae AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$784,700
Program Service Revenue
$235,493
Investment Income
$0
Other Revenue
$0
All Other Contributions
$764
Change in Net Assets
$11,735

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,020,193
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$29,050
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,049,243
Total Revenue per Form 990
$1,020,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$622,480
Other Expenses$385,978
Total Fundraising Expense$2,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$470,722$69,169$1,412$541,303
Occupancy$176,906$19,656-$196,562
Payroll Taxes$38,147$5,606$114$43,867
Other Employee Benefits$32,445$4,768$97$37,310
Fees for Services Accounting-$37,000-$37,000
Office Expenses$2,190$20,285$392$22,867
Insurance$14,602$1,622-$16,224
Other Expenses$0$6,628$0$6,628
Information Technology$4,746$527-$5,273
All Other Expenses$190--$190
Total Functional Expenses$841,182$165,261$2,015$1,008,458

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,037,508
Expenses per Audited Statements$1,008,458
Total Expenses per Form 990$1,008,458
Expenses Not Reported on Form 990$29,050
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to UTACPT$18,618
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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

The Form 990 is reviewed and approved by the Board prior to its filing.

Form 990, Part VI, Section B, Line 15

The salaries of the Director and all other employees are approved upon the adoption of the budget by the Board.

Form 990, Part VI, Section C, Line 19

All documents that are required to be made publicly available can be obtained upon request made to the organization.

Filing and Contact Details

Filer

Filer Name
Cathedral Parkway Towers Preschool Inc
EIN
13-3144715
Phone
2127490291
Address
125 West 109th Street, New York, NY 10025

Signing Officer

Name
Angela Rooks
Title
Board Officer
Phone
2127491100
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela Rooks
Formed
1984
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
19
Volunteers
4

Preparer

Firm
Jean E Jeremie CPA
Address
424 Cathedral Parkway, New York, NY 10025
Preparer
Jean Jeremie
Phone
6463023808
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

In accordance with Accounting Standards Codification ("ASC") Topic 740, "Income Taxes", which provides standards for establishing and classifying any tax provision for uncertain tax positions, the organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 446 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/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0324449
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0262578
IRS990/PYRevenuesLessExpensesAmt0-54405
IRS990/PYSalariesCompEmpBnftPaidAmt0651758
IRS990/PYTotalExpensesAmt0976207
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0921802
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt011735
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0235493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0784700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0659224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0720558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0657975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0302983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03125440
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0235493
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt03125440
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0784700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0659224
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0720558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0657975
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0302983
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03125440
IRS990ScheduleA/TotalSupportAmt03125440
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt029050
IRS990ScheduleD/DonatedServicesUseFcltsAmt029050
IRS990ScheduleD/ExpensesNotReportedAmt029050
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01008458
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to UTACPT
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt029050
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01020193
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with Accounting Standards Codification ("ASC") Topic 740, "Income Taxes", which provides standards for establishing and classifying any tax provision for uncertain tax positions, the organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalExpensesPerForm990Amt01008458
IRS990ScheduleD/TotalLiabilityAmt018618
IRS990ScheduleD/TotalRevenuePerForm990Amt01020193
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01049243
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01037508
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/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school provides low-cost affordable child care services connected to an affordable housing project in Manhattan, NY and recruits students through a community network of social service providers.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed and approved by the Board prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salaries of the Director and all other employees are approved upon the adoption of the budget by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All documents that are required to be made publicly available can be obtained upon request made to the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 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/TotalAssetsBOYAmt0283065
IRS990/TotalAssetsEOYAmt0445137
IRS990/TotalAssetsGrp/BOYAmt0283065
IRS990/TotalAssetsGrp/EOYAmt0445137
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0784700
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02015
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0841182
IRS990/TotalFunctionalExpensesGrp/TotalAmt01008458
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0132446
IRS990/TotalLiabilitiesEOYAmt0282783
IRS990/TotalLiabilitiesGrp/BOYAmt0132446
IRS990/TotalLiabilitiesGrp/EOYAmt0282783
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162354
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0841182
IRS990/TotalProgramServiceRevenueAmt0235493
IRS990/TotalReportableCompFromOrgAmt082939
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0235493

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