Orchard Park Cooperative Nursery School

990EZ • Fiscal year 2020 • EIN 16-0793821

Jul 01, 2019 to Jun 30, 2020 • Filed on May 10, 2021

Organization Profile WWW.OPCOOP.COM

PO Box 228Orchard Park, NY 14127

(716) 662-6700

Siviq Scores

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

0.14x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

0.17x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

-18%

Higher net margin than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

$23,104

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

-0.4%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

-9.9%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet

Liabilities / Assets78th percentile

Assets

Down

$153,663

Down $565 (-0.4%) from 2019

Net Assets

Down

$131,863

Down $22,365 (-15%) from 2019

Liabilities

$21,800

Up $21,800 from 2019

Revenue And Expenses

Liabilities / Revenue82nd percentile Net Margin23rd percentile

Revenue

Down

$124,849

Down $13,749 (-9.9%) from 2019

Expenses

$147,214

Up $9,721 (+7.1%) from 2019

Net Income

Down

-$22,365

Down $23,470 (-2124%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

Highlighted filing

2020

Assets$153,663

Liabilities$21,800

Net Assets$131,863

Open 2020 Filing

Operations Trend

Revenue Growth54th percentile

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

Highlighted filing

2020

Revenue$124,849

Expenses$147,214

Net Income-$22,365

Open 2020 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2019 to Jun 30, 2020
Signed: May 10, 2021
Return Version: 2019v5.2
Gross Receipts: $129,388

Mission and Program Overview

Mission

Education of pre-school age children

Program Services

Description	Grants	Expenses
PROVIDE QUALITY PRE-SCHOOL EDUCATION FOR APPROXIMATELY 60 CHILDREN 3 TO 5 YEARS OF AGE.	$0	$141,443

Compensation and Service Providers

Top Officer Pay84th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
SUSIE KAPAUN	Director	PT	$23,104	-	$23,104
ANNA LATHAN	Vice President	-	$0	-	-
JOSHUA MEREWETHER	President	PT	$0	-	-
JOANNE JULIANO	Treasurer	PT	$0	-	-
KRISTEN CROSBY	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Orchard Park Cooperative Nursery School
EIN: 16-0793821
Phone: 7166626700
Address: PO BOX 228, ORCHARD PARK, NY 14127

Signing Officer

Name: Joanne Juliano
Title: Treasurer
Phone: 7166626700
Signed: 2021-05-10
Discuss with paid preparer: Yes

Preparer

Firm: Bonadio & Co Llp
Address: 100 CORPORATE PARKWAY SUITE 200, AMHERST, NY 14226
Preparer: Anthony Donnelly
Phone: 7162506600

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 35.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: other funds raised. Amount: 726.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: field trips. Amount: 1,529. Description: insurance. Amount: 8,682. Description: internet/software fees. Amount: 338. Description: supplies. Amount: 7,831. Description: bank charges. Amount: 65. Description: miscellaneous expense. Amount: 107. Description: telephone. Amount: 1,028. Description: active reg. Amount: 470. Description: active processing fee. Amount: 566. Total to form 990-ez, line 16: 20,616.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: paycheck protection program loan. Beg. Of year amount: 0. End of year amount: 21,800.”

Raw XML Appendix163 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	JOANNE JULIANO
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7166622266
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 228
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	ORCHARD PARK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	14127
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	154228
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	153663
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-22365
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	4204
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	154228
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	153663
IRS990EZ/FundraisingGrossIncomeAmt	0	8505
IRS990EZ/GrossReceiptsAmt	0	129388
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	35
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	154228
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	131863
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	154228
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	131863
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	8181
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	6.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	3.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	23104
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	ANNA LATHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOSHUA MEREWETHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	JOANNE JULIANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	KRISTEN CROSBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	SUSIE KAPAUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	20616
IRS990EZ/OtherRevenueTotalAmt	0	726
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	EDUCATION OF PRE-SCHOOL AGE CHILDREN
IRS990EZ/PrintingPublicationsPostageAmt	0	452
IRS990EZ/ProgramServiceRevenueAmt	0	120122
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDE QUALITY PRE-SCHOOL EDUCATION FOR APPROXIMATELY 60 CHILDREN 3 TO 5 YEARS OF AGE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	141443
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	113761
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	1
IRS990EZ/SpecialEventsDirectExpensesAmt	0	4539
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	3966
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	NY
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	21800
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	147214
IRS990EZ/TotalProgramServiceExpensesAmt	0	141443
IRS990EZ/TotalRevenueAmt	0	124849
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.OPCOOP.COM
IRS990ScheduleA/SchoolInd	0	X
IRS990ScheduleE/ComplianceWithRevProc7550Ind	0	1
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd	0	0
IRS990ScheduleE/DiscriminateRaceAthltProgInd	0	0
IRS990ScheduleE/DiscriminateRaceEducPlcyInd	0	0
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd	0	0
IRS990ScheduleE/DiscriminateRaceOtherActyInd	0	0
IRS990ScheduleE/DiscriminateRaceSchsInd	0	0
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd	0	0
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd	0	0
IRS990ScheduleE/GovernmentFinancialAidRcvdInd	0	0
IRS990ScheduleE/GovernmentFinancialAidRvkdInd	0	0
IRS990ScheduleE/MaintainCpyOfAllSolInd	0	1
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd	0	1
IRS990ScheduleE/MaintainRacialCompRecsInd	0	0
IRS990ScheduleE/MaintainScholarshipsRecsInd	0	0
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd	0	1
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd	0	1
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	1
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	PUBLISHED IN LOCAL NEWSPAPER AND ALSO PRINTED ON SCHOOL BROCHURE PROVIDED AT REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	1	4A - THIS DATA IS NOT COLLECTED. 4B - THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	0	SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	1	SCHEDULE E, PART I, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: INTEREST INCOME. AMOUNT: 35.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: OTHER FUNDS RAISED. AMOUNT: 726.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: FIELD TRIPS. AMOUNT: 1,529. DESCRIPTION: INSURANCE. AMOUNT: 8,682. DESCRIPTION: INTERNET/SOFTWARE FEES. AMOUNT: 338. DESCRIPTION: SUPPLIES. AMOUNT: 7,831. DESCRIPTION: BANK CHARGES. AMOUNT: 65. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 107. DESCRIPTION: TELEPHONE. AMOUNT: 1,028. DESCRIPTION: ACTIVE REG. AMOUNT: 470. DESCRIPTION: ACTIVE PROCESSING FEE. AMOUNT: 566. TOTAL TO FORM 990-EZ, LINE 16: 20,616.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: PAYCHECK PROTECTION PROGRAM LOAN. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 21,800.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JOANNE JULIANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7166626700
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2021-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	ORCHARD PARK COOPERATIVE NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt	0	ORCH
ReturnHeader/Filer/EIN	0	160793821
ReturnHeader/Filer/PhoneNum	0	7166626700
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 228
ReturnHeader/Filer/USAddress/CityNm	0	ORCHARD PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NY
ReturnHeader/Filer/USAddress/ZIPCd	0	14127
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	161131146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BONADIO & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	100 CORPORATE PARKWAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	AMHERST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	14226
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7162506600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ANTHONY DONNELLY
ReturnHeader/ReturnTs	0	2021-05-14T10:05:11-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-07-01
ReturnHeader/TaxPeriodEndDt	0	2020-06-30
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $153,663
Liabilities: $21,800
Net assets: $131,863
Revenue: $124,849
Expenses: $147,214
Net income: -$22,365

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2020Detailed filing. Detailed filing data is available for this year.	$1.54	$0.22	$1.32	$1.25	$1.47	$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.54	$0.00	$1.54	$1.39	$1.37	$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.53	$0.00	$1.53	$1.35	$1.19	$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.37	$0.00	$1.37	$0.82	$1.16	$0.35
2016Detailed filing. Detailed filing data is available for this year.	$1.72	$0.00	$1.72	$1.60	$1.18	$0.42
2015Detailed filing. Detailed filing data is available for this year.	$1.30	$0.00	$1.30	$1.21	$1.09	$0.13
2014Detailed filing. Detailed filing data is available for this year.	$1.17	$0.00	$1.17	$0.88	$0.85	$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.15		$1.15	$0.83	$0.84	$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.16		$1.16	$0.92	$0.83	$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.07		$1.07	$0.94	$0.81	$0.13