Civic Intelligence

Candy Apple Pre School Center Inc.

990 • Fiscal year 2015 • EIN 16-1060047

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 07, 2016

101 Erie BlvdNewark, NY 14513

(315) 331-6966

Siviq Scores

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

Liabilities / Assets

90th percentile

0.98x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • NTEE P • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

2.20x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • NTEE P • $1M-$5M nonprofits • Source year 2015

Net Margin

80th percentile

11%

Higher net margin than 80% of similar nonprofits.

2015 filings • NTEE P • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$37,859

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2015 filings • NTEE P • $1M-$5M nonprofits • Source year 2015

Asset Growth

32nd percentile

-3.5%

Faster asset growth than 32% of similar nonprofits.

2015 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

6.1%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,016,949

Down $36,438 (-3.5%) from 2014

Net Assets

Up

$21,865

Up $58,157 (+160%) from 2014

Liabilities

Down

$995,084

Down $94,595 (-8.7%) from 2014

Revenue

Up

$452,688

Up $26,200 (+6.1%) from 2014

Expenses

Down

$403,509

Down $12,765 (-3.1%) from 2014

Net Income

Up

$49,179

Up $38,965 (+381%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $5,450Liabilities 2010: $29,473Net Assets 2010: -$24,0232010Assets 2011: $10,853Liabilities 2011: $20,855Net Assets 2011: -$10,0022011Assets 2012: $9,101Liabilities 2012: $24,171Net Assets 2012: -$15,0702012Assets 2013: $1,088,929Liabilities 2013: $1,113,547Net Assets 2013: -$24,6182013Assets 2014: $1,053,387Liabilities 2014: $1,089,679Net Assets 2014: -$36,2922014Assets 2015: $1,016,949Liabilities 2015: $995,084Net Assets 2015: $21,8652015Assets 2016: $983,718Liabilities 2016: $901,977Net Assets 2016: $81,7412016Assets 2017: $960,674Liabilities 2017: $800,081Net Assets 2017: $160,5932017Assets 2018: $938,032Liabilities 2018: $711,515Net Assets 2018: $226,5172018Assets 2019: $925,976Liabilities 2019: $604,120Net Assets 2019: $321,8562019Assets 2020: $916,560Liabilities 2020: $650,949Net Assets 2020: $265,6112020Assets 2021: $1,191,561Liabilities 2021: $847,747Net Assets 2021: $343,8142021Assets 2022: $1,005,423Liabilities 2022: $756,878Net Assets 2022: $248,5452022Assets 2023: $919,269Liabilities 2023: $671,793Net Assets 2023: $247,4762023Assets 2024: $803,822Liabilities 2024: $655,996Net Assets 2024: $147,8262024

Highlighted filing

2015

Assets$1,016,949
Liabilities$995,084
Net Assets$21,865

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $282,5052010Expenses 2011: $279,9202011Revenue 2012: $342,146Expenses 2012: $347,214Net Income 2012: -$5,0682012Revenue 2013: $338,460Expenses 2013: $378,090Net Income 2013: -$39,6302013Revenue 2014: $426,488Expenses 2014: $416,274Net Income 2014: $10,2142014Revenue 2015: $452,688Expenses 2015: $403,509Net Income 2015: $49,1792015Revenue 2016: $556,448Expenses 2016: $496,538Net Income 2016: $59,9102016Revenue 2017: $546,591Expenses 2017: $467,739Net Income 2017: $78,8522017Revenue 2018: $477,565Expenses 2018: $411,641Net Income 2018: $65,9242018Revenue 2019: $468,537Expenses 2019: $373,198Net Income 2019: $95,3392019Revenue 2020: $280,555Expenses 2020: $336,800Net Income 2020: -$56,2452020Revenue 2021: $571,891Expenses 2021: $493,688Net Income 2021: $78,2032021Revenue 2022: $428,681Expenses 2022: $523,950Net Income 2022: -$95,2692022Revenue 2023: $673,420Expenses 2023: $674,489Net Income 2023: -$1,0692023Revenue 2024: $596,747Expenses 2024: $696,397Net Income 2024: -$99,6502024

Highlighted filing

2015

Revenue$452,688
Expenses$403,509
Net Income$49,179
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 7, 2016
Return Version
2015v2.1
Gross Receipts
$452,688
Mission and Program Overview

Mission

To provide preschool and day care services for low to moderate income families residing or working in wayne county, new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,025,116$1,002,765▼ $22,351
Loans From Officers Directors$50,000$50,475▲ $475
Accounts Receivable$25,883$23,031▼ $2,852
Savings and Temporary Cash Investments$1,359$206▼ $1,153
Cash and Non-Interest-Bearing Accounts$-5,194$-10,023▼ $4,829
Total Assets$1,053,387$1,016,949▼ $36,438
Other Assets Total$6,223$970▼ $5,253
Liabilities
Deferred Revenue$675,000$600,000▼ $75,000
Mortgage Notes Payable Secured by Investment Property$281,907$264,816▼ $17,091
Other Liabilities$42,852$39,985▼ $2,867
Accounts Payable and Accrued Expenses$39,920$39,808▼ $112
Total Liabilities$1,089,679$995,084▼ $94,595
Net Assets / Fund Balance
Unrestricted Net Assets$-36,292$21,865▲ $58,157
Total Net Assets Fund Balance$-36,292$21,865▲ $58,157
Total Liabilities and Net Assets / Fund Balance$1,053,387$1,016,949▼ $36,438

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$997,810$55,143$1,052,953
Equipment$79$16,922$17,001
Other Land Buildings$4,876$785$5,661
Other Assets Org$970--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carleen UimonenExecutive DirectorFT$37,859$37,859

Board Members and Trustees

NameTitle
Terry EcknerBoard President
Nancy WoodwardVice President
Anthony FisherMember
Valerie BostSecretary
Julia HerediaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,699
Program Service Revenue
$363,070
Investment Income
$0
Other Revenue
$6,919
All Other Contributions
$3,900
Change in Net Assets
$49,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,200
Other Expenses$115,309
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,056--$226,056
Current Officers, Directors, Trustees, and Key Employees-$37,859-$37,859
Depreciation Depletion-$27,227-$27,227
Payroll Taxes$20,801$3,484-$24,285
Occupancy$16,228$3,000-$19,228
Insurance$12,831$6,228-$19,059
Interest$13,615--$13,615
Office Expenses$7,188$500-$7,688
Other Expenses$1,131$1,101-$1,131
Fees for Services Accounting$50$1,075-$1,125
All Other Expenses-$377-$377
Advertising$8--$8
Total Functional Expenses$322,658$80,851$0$403,509
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$50,000$50,475▲ $475
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Form 941$39,985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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

Committee meeting documentation Part VI line 8B

There are no other committees of the organization with authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

The 990 is reviewed in detail by the secretary of the board of directors and made available to the full board for review prior to filing.

Conflict of interest policy compliance Part VI line 12C

The pre-school adopted a formal conflict of interest policy in 2014. All board members are required to read and adopt this policy, which is reviewed and updated on an annual basis.

Governing documents etc available to public Part VI line 19

Documents are made available upon submission of a written request through the board of directors.

Filing and Contact Details

Filer

Filer Name
Candy Apple Pre School Center Inc
EIN
16-1060047
Address
101 ERIE BLVD, NEWARK, NY 14513

Signing Officer

Name
Terry Eckner
Title
President
Phone
3153316966
Signed
2016-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Eckner
Formed
1975
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
34

Preparer

Firm
Christopher C Pratt CPA Esq
Address
6800 PITTSFORD PALMYRA ROAD, FAIRPORT, NY 14450
Preparer
Christopher Pratt
Phone
5852237430
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

MISC ADJ

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07563
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0236374
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06919
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt010896
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0816
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018631
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92680
IRS990ScheduleA/PublicSupportPY170Pct00.93000
IRS990ScheduleA/PublicSupportTotal170Amt0236374
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt082699
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0100246
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt032286
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt013580
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07563
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0236374
IRS990ScheduleA/TotalSupportAmt0255033
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0997810
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055143
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01052953
IRS990ScheduleD/EquipmentGrp/BookValueAmt079
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016922
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017001
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0970
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04876
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0785
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES FORM 941
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01002765
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0970
IRS990ScheduleD/TotalLiabilityAmt039985
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt050475
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FUNDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TERRY ECKNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt050475
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO OTHER COMMITTEES OF THE ORGANIZATION WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED IN DETAIL BY THE SECRETARY OF THE BOARD OF DIRECTORS AND MADE AVAILABLE TO THE FULL BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRE-SCHOOL ADOPTED A FORMAL CONFLICT OF INTEREST POLICY IN 2014. ALL BOARD MEMBERS ARE REQUIRED TO READ AND ADOPT THIS POLICY, WHICH IS REVIEWED AND UPDATED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON SUBMISSION OF A WRITTEN REQUEST THROUGH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISC ADJ
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01053387
IRS990/TotalAssetsEOYAmt01016949
IRS990/TotalAssetsGrp/BOYAmt01053387
IRS990/TotalAssetsGrp/EOYAmt01016949
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt082699
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080851
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0322658
IRS990/TotalFunctionalExpensesGrp/TotalAmt0403509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01089679
IRS990/TotalLiabilitiesEOYAmt0995084
IRS990/TotalLiabilitiesGrp/BOYAmt01089679
IRS990/TotalLiabilitiesGrp/EOYAmt0995084
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-36292
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021865
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0322658
IRS990/TotalProgramServiceRevenueAmt0363070
IRS990/TotalReportableCompFromOrgAmt037859
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369989
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0452688
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01053387
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01016949
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-36292
IRS990/UnrestrictedNetAssetsGrp/EOYAmt021865
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY ECKNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03153316966
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CANDY APPLE PRE SCHOOL CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CAND
ReturnHeader/Filer/EIN0161060047
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 ERIE BLVD
ReturnHeader/Filer/USAddress/CityNm0NEWARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014513
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161403489
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTOPHER C PRATT CPA ESQ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06800 PITTSFORD PALMYRA ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014450
ReturnHeader/PreparerPersonGrp/PhoneNum05852237430
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER PRATT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-07T09:23:24-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.66$0.15$0.60$0.70$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.67$0.25$0.67$0.67$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.76$0.25$0.43$0.52$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.85$0.34$0.57$0.49$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.65$0.27$0.28$0.34$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.60$0.32$0.47$0.37$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.71$0.23$0.48$0.41$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.80$0.16$0.55$0.47$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.98$0.90$0.08$0.56$0.50$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.02$1.00$0.02$0.45$0.40$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.05$1.09$0.04$0.43$0.42$0.01
2013Summary only. Only limited summary data is available for this year.$1.09$1.11$0.02$0.34$0.38$0.04
2012Summary only. Only limited summary data is available for this year.$0.01$0.02$0.02$0.34$0.35$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.02$0.01$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.03$0.02$0.28