Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 14-1569614 • 501(c)3 • Glenmont, NY
Profile
Bethlehem Preschool, Inc. strives to provide excellence in the early care and education field since our founding in 1975. We serve infants through 6 year olds with quality programming on a full-day, year-round basis.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
52nd percentile
Higher debt load relative to revenue than 52% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$842,798
Down $26,838 (-3.1%) from 2024
Liabilities
Down$152,510
Down $23,038 (-13%) from 2024
Net Assets
Down$690,288
Down $3,800 (-0.5%) from 2024
Revenue
Down$1,696,266
Down $74,883 (-4.2%) from 2024
Expenses
Down$1,700,066
Down $28,761 (-1.7%) from 2024
Net Income
Down-$3,800
Down $46,122 (-109%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Bethlehem Preschool, Inc. strives to provide excellence in the early care and education field since our founding in 1975. We serve infants through 6 year olds with quality programming on a full-day, year-round basis.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $844,711 | $812,133 | ▼ $32,578 |
| Land, Buildings, and Equipment, Net | $16,935 | $18,035 | ▲ $1,100 |
| Accounts Receivable | $7,990 | $12,630 | ▲ $4,640 |
| Total Assets | $869,636 | $842,798 | ▼ $26,838 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $102,935 | $112,498 | ▲ $9,563 |
| Deferred Revenue | $39,409 | $40,012 | ▲ $603 |
| Grants Payable | $33,204 | - | - |
| Total Liabilities | $175,548 | $152,510 | ▼ $23,038 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $694,088 | $690,288 | ▼ $3,800 |
| Total Net Assets Fund Balance | $694,088 | $690,288 | ▼ $3,800 |
| Total Liabilities and Net Assets / Fund Balance | $869,636 | $842,798 | ▼ $26,838 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $7,344 | $133,998 | - |
| Leasehold Improvements | $10,691 | $332,048 | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Tara Rinckey | Director | $82,268 | $82,268 |
| Mary Morrill | Executive Director | $31,713 | $31,713 |
| Catherine Halayko | Executive Director | $24,267 | $24,267 |
| Name | Title |
|---|---|
| James A Morrill | President |
| Eleanor D Howell | Board Member |
| Heidi Gray | Board Member |
| Kevin OBrien | Board Member |
| Nicole Stott | Board Member |
| Paul Stewart | Board Member |
| Wayne W Halayko | Board Member |
| Sarah Parker | Secretary-Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,423,635 |
| Other Expenses | $252,673 |
| Grants and Similar Amounts Paid | $23,758 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,164,974 | $39,962 | - | $1,204,936 |
| Occupancy | $131,853 | $2,966 | - | $134,819 |
| Other Employee Benefits | $124,592 | $6,022 | - | $130,614 |
| Payroll Taxes | $85,028 | $3,057 | - | $88,085 |
| Office Expenses | $31,551 | $1,959 | - | $33,510 |
| Grants to Domestic Individuals | $23,758 | - | - | $23,758 |
| Insurance | $16,997 | $245 | - | $17,242 |
| Information Technology | - | $10,296 | - | $10,296 |
| Depreciation Depletion | $5,438 | $1,086 | - | $6,524 |
| Fees for Services Management | $6,240 | - | - | $6,240 |
| Travel | - | $2,342 | - | $2,342 |
| Other Expenses | $925 | - | - | $925 |
| Total Functional Expenses | $1,632,131 | $67,935 | $0 | $1,700,066 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,700,066 |
| Total Expenses per Audited Statements | $1,700,066 |
| Total Expenses per Form 990 | $1,700,066 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| SH-SH Inc | Boardemployees family members | Lease of School Building | No | - |
“Family and Business Relationships:Yes, three of the seven members of the Board of Directors listed on Form 990, part VII and both of Preschool Executive Directors are related to each other through family and business relationships. Eleanor D Howell (Board Member) is the parent of Mary H Morrill (Preschool Executive Director) and Catherine H Halayko (Preschool Executive Director). James A Morrill (Board Member) is the husband of Mary H Morrill. Wayne W Halayko (Board Member) is the husband of Catherine H Halayko. Bethlehem Preschool rents property located at 397 Rt 9W from SH-SH, Inc. SH-SH Inc is a Subchapter S corporation. This property consists of a school building, parking lots, lawn, playground and garage. SH-SH Inc shareholders are: QSST Frederick W Howell (Deceased)Howell Family Irrevocable TrustMary H and James A MorrillCatherine H and Wayne W HalaykoPlease see Schedules L and R for further explanation”
“This Form 990 was provided to and reviewed by each member of the Board of Directors via electronic mail prior to filing with the IRS.”
“A copy of the conflict of interest policy is given to each board member upon appointment to the board. The policy and disclosure form are filed annually by all specified parties. Compliance with this policy is monitored by the Board President.”
“Executive compensation is set by a committee of the corporation composed of at least four independent, non-related members using comparability data including, but not limited to annual surveys compiled by local, regional, or statewide organizations. The minutes of the Board of Directors will reflect these salary determinations.”
“Executive compensation is set by a committee of the corporation composed of at least four independent, non-related members using comparability data including, but not limited to annual surveys compiled by local, regional, or statewide organizations. The minutes of the Board of Directors will reflect these salary determinations.”
“The Preschool will make public, upon written request, Form 990, all financial statements, all governing documents and the conflict of interest policy. In addition the Form 990 is available at guidestar.com”
“Part XII Line 2 Part cBethlehem Preschool hired independent auditors in 2025 to complete audits of the 2023-2024 and 2024-2025 fiscal years. The choice of auditors was reviewed and approved by the Preschool Board of Directors before the audit engagement.”
“Calculation of Lease Value:Bethlehem Preschool leases the school building from SH-SH, Inc. The parties to the lease periodically review the lease to be sure of a fair, arms-length transaction. As per the attached Market Consultation Appraisal:Lease value $9.27-$13.26 psf NETRent for 2024 was $6,750 per month. Rent for 2025 is $6825.Total rent for 7/1/2024-6/30/202 is $81450. Calculation: Building is 6274 sq ft. SH-SH pays for property taxes which were $8,248 in 2024-2025. The Preschool pays for repairs which were budgeted at $10,000 in 2024-2025.”
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/AccountsReceivableGrp/EOYAmt | 0 | 12630 |
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| IRS990/ActivityOrMissionDesc | 0 | Bethlehem Preschool, Inc. strives to provide excellence in the early care and education field since our founding in 1975. We serve infants through 6 year olds with quality programming on a full-day, year-round basis. |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -3800 |
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| IRS990/CYTotalExpensesAmt | 0 | 1700066 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5438 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6524 |
| IRS990/Desc | 0 | Our only program service is to provide child day care and education for children ages six weeks to six years old. We are licensed by the New York State Office of Children and Family Services. Our current license runs through November of 2026. We are licensed to provide care for 90 children on any given day. During 2024-2025 we served approximately 100 families and 115 children. We have six classrooms, each serving a different age. The classrooms provide developmentally appropriate, child-centered activities. Our program includes child-directed and teacher-directed play, breakfast, lunch and afternoon snack, outdoor play on our extensive playground, nap and rest time, and age appropriate educational instruction. We have an excellent reputation in our community. |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 54 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1632131 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 6240 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 6240 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Eleanor D Howell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Wayne W Halayko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Sarah Parker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Nicole Stott |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Kevin OBrien |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Paul Stewart |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 31713 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 24267 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1975 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 74868 |
| IRS990/GrantAmt | 0 | 23758 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 33204 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 23758 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 23758 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | true |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10296 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 245 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16997 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17242 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27471 |
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| IRS990/IRPDocumentCnt | 0 | 5 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 18035 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 484081 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Bethlehem Preschool, Inc. strives to provide excellence in the early care and education field since our founding in 1975. We serve infants through 6 year olds with quality programming on a full-day, year-round basis. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 694088 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 690288 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 694088 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 690288 |
| IRS990/NoncashContributionsAmt | 0 | 18505 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2966 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 131853 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 134819 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1959 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31551 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 33510 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6022 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 124592 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 130614 |
| IRS990/OtherExpensesGrp/Desc | 0 | Food |
| IRS990/OtherExpensesGrp/Desc | 1 | Field Trips |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40775 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 925 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40775 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 925 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 39962 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1164974 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1204936 |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Bethlehem Preschool recognized the following Governmental Aid in 2024-2025:CACFP (Food Commodities $18505 Cash $23159) $41664New York State Workforce Retention Grant $33204Total Government Aid $74868(Form 990 Part VIII line 1e) |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Our non-discrimination policy is published in advertisements in newspapers, on-line, and on our website. Additionally, it is in our advertising brochures and handbook. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Bethlehem Preschool only provides grants to students currently attending the school. Grants are monitored via weekly tuition billing procedures. |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 1 | Bethlehem Preschool provides partial tuition grants for families experiencing financial need. Families may be identified at intake, upon request, or as financial need is demonstrated. |
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| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | Please see schedule O for further information. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Family and Business Relationships:Yes, three of the seven members of the Board of Directors listed on Form 990, part VII and both of Preschool Executive Directors are related to each other through family and business relationships. Eleanor D Howell (Board Member) is the parent of Mary H Morrill (Preschool Executive Director) and Catherine H Halayko (Preschool Executive Director). James A Morrill (Board Member) is the husband of Mary H Morrill. Wayne W Halayko (Board Member) is the husband of Catherine H Halayko. Bethlehem Preschool rents property located at 397 Rt 9W from SH-SH, Inc. SH-SH Inc is a Subchapter S corporation. This property consists of a school building, parking lots, lawn, playground and garage. SH-SH Inc shareholders are: QSST Frederick W Howell (Deceased)Howell Family Irrevocable TrustMary H and James A MorrillCatherine H and Wayne W HalaykoPlease see Schedules L and R for further explanation |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | This Form 990 was provided to and reviewed by each member of the Board of Directors via electronic mail prior to filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A copy of the conflict of interest policy is given to each board member upon appointment to the board. The policy and disclosure form are filed annually by all specified parties. Compliance with this policy is monitored by the Board President. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Executive compensation is set by a committee of the corporation composed of at least four independent, non-related members using comparability data including, but not limited to annual surveys compiled by local, regional, or statewide organizations. The minutes of the Board of Directors will reflect these salary determinations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Executive compensation is set by a committee of the corporation composed of at least four independent, non-related members using comparability data including, but not limited to annual surveys compiled by local, regional, or statewide organizations. The minutes of the Board of Directors will reflect these salary determinations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Preschool will make public, upon written request, Form 990, all financial statements, all governing documents and the conflict of interest policy. In addition the Form 990 is available at guidestar.com |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Part XII Line 2 Part cBethlehem Preschool hired independent auditors in 2025 to complete audits of the 2023-2024 and 2024-2025 fiscal years. The choice of auditors was reviewed and approved by the Preschool Board of Directors before the audit engagement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Calculation of Lease Value:Bethlehem Preschool leases the school building from SH-SH, Inc. The parties to the lease periodically review the lease to be sure of a fair, arms-length transaction. As per the attached Market Consultation Appraisal:Lease value $9.27-$13.26 psf NETRent for 2024 was $6,750 per month. Rent for 2025 is $6825.Total rent for 7/1/2024-6/30/202 is $81450. Calculation: Building is 6274 sq ft. SH-SH pays for property taxes which were $8,248 in 2024-2025. The Preschool pays for repairs which were budgeted at $10,000 in 2024-2025. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part XII Response or note to any line in Part XII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | General explanation attachment |
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