Civic Intelligence

The Sharon Cooperative School Inc

EIN 20-0525171 • 501(c)3 • Sharon, MA

Profile

NURSERY AND DAY SCHOOL

29 North Main StreetSharon, MA 02067

www.sharoncoop.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.33x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.49x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

48%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-4.8%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,996,314

Up $226,463 (+8.2%) from 2023

Liabilities

Down

$731,397

Down $180,322 (-20%) from 2023

Net Assets

Up

$2,264,917

Up $406,785 (+22%) from 2023

Revenue

Down

$1,833,820

Down $21,224 (-1.1%) from 2023

Expenses

Up

$1,514,558

Up $8,421 (+0.6%) from 2023

Net Income

Down

$319,262

Down $29,645 (-8.5%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $394,551Liabilities 2011: $129,532Net Assets 2011: $265,0192011Assets 2012: $424,800Liabilities 2012: $133,081Net Assets 2012: $291,7192012Assets 2013: $445,973Liabilities 2013: $141,228Net Assets 2013: $304,7452013Assets 2014: $495,438Liabilities 2014: $121,580Net Assets 2014: $373,8582014Assets 2015: $565,571Liabilities 2015: $132,912Net Assets 2015: $432,6592015Assets 2016: $595,995Liabilities 2016: $133,244Net Assets 2016: $462,7512016Assets 2017: $646,254Liabilities 2017: $152,776Net Assets 2017: $493,4782017Assets 2018: $705,509Liabilities 2018: $191,786Net Assets 2018: $513,7232018Assets 2019: $824,002Liabilities 2019: $297,090Net Assets 2019: $526,9122019Assets 2020: $888,091Liabilities 2020: $394,624Net Assets 2020: $493,4672020Assets 2021: $1,457,225Liabilities 2021: $579,807Net Assets 2021: $877,4182021Assets 2022: $1,870,480Liabilities 2022: $373,733Net Assets 2022: $1,496,7472022Assets 2023: $2,769,851Liabilities 2023: $911,719Net Assets 2023: $1,858,1322023Assets 2024: $2,996,314Liabilities 2024: $731,397Net Assets 2024: $2,264,9172024

Highlighted filing

2024

Assets$2,996,314
Liabilities$731,397
Net Assets$2,264,917

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $550,607Expenses 2011: $456,942Net Income 2011: $93,6652011Expenses 2012: $509,9182012Expenses 2013: $566,2712013Revenue 2014: $624,662Expenses 2014: $555,549Net Income 2014: $69,1132014Revenue 2015: $676,008Expenses 2015: $617,207Net Income 2015: $58,8012015Revenue 2016: $673,697Expenses 2016: $643,605Net Income 2016: $30,0922016Revenue 2017: $703,997Expenses 2017: $673,270Net Income 2017: $30,7272017Revenue 2018: $757,909Expenses 2018: $737,664Net Income 2018: $20,2452018Revenue 2019: $1,108,503Expenses 2019: $1,095,314Net Income 2019: $13,1892019Revenue 2020: $1,080,306Expenses 2020: $1,113,751Net Income 2020: -$33,4452020Revenue 2021: $1,586,324Expenses 2021: $1,202,373Net Income 2021: $383,9512021Revenue 2022: $1,949,349Expenses 2022: $1,330,020Net Income 2022: $619,3292022Revenue 2023: $1,855,044Expenses 2023: $1,506,137Net Income 2023: $348,9072023Revenue 2024: $1,833,820Expenses 2024: $1,514,558Net Income 2024: $319,2622024

Highlighted filing

2024

Revenue$1,833,820
Expenses$1,514,558
Net Income$319,262

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.00$0.73$2.26$1.83$1.51$0.32
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.91$1.86$1.86$1.51$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.37$1.50$1.95$1.33$0.62
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.58$0.88$1.59$1.20$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.39$0.49$1.08$1.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.30$0.53$1.11$1.10$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.19$0.51$0.76$0.74$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.15$0.49$0.70$0.67$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.46$0.67$0.64$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.13$0.43$0.68$0.62$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.12$0.37$0.62$0.56$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.14$0.30$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.13$0.29$0.51
2011Summary only. Only limited summary data is available for this year.$0.39$0.13$0.27$0.55$0.46$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Mar 18, 2025
Return Version
2023v6.0
Gross Receipts
$1,978,291
Mission and Program Overview

Mission

NURSERY AND DAY SCHOOL

We are an early childhood organization that serves preschool children and families in two locations: the Sharon Cooperative School and the Cooperative Nature School; together these schools form the Cooperative Learning Community. We offer full time programming in unique environments that encourage child-driven experiences, growth and love of learning and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,187,213$1,375,687▲ $188,474
Investments in Publicly Traded Securities$602,149$715,715▲ $113,566
Savings and Temporary Cash Investments$326,196$426,407▲ $100,211
Land, Buildings, and Equipment, Net$87,319$77,553▼ $9,766
Prepaid Expenses and Deferred Charges$4,217$14,400▲ $10,183
Pledges and Grants Receivable$15,833$1,438▼ $14,395
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,769,851$2,996,314▲ $226,463
Other Assets Total$546,924$385,114▼ $161,810
Liabilities
Other Liabilities$554,120$392,196▼ $161,924
Deferred Revenue$284,478$282,172▼ $2,306
Accounts Payable and Accrued Expenses$73,121$57,029▼ $16,092
Total Liabilities$911,719$731,397▼ $180,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,858,132$2,264,917▲ $406,785
Total Net Assets Fund Balance$1,858,132$2,264,917▲ $406,785
Total Liabilities and Net Assets / Fund Balance$2,769,851$2,996,314▲ $226,463

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$59,695$80,571$140,266
Equipment$17,858$26,187$44,045
Other Assets Org$703,746--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$615,222-▲ $106,738-$715,715
2022$100,000$500,000▲ $19,026-$615,222
2021$100,000---$100,000
2020$100,000---$100,000
2019-$100,000--$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gail AderEXEC DirectorFT$81,383$12,650$94,033

Board Members and Trustees

NameTitle
Sara RothenbergBoard Co-Chair
Amy WolfsonDirector
Dana GriderDirector
Hongshuang LiDirector
Kacy MaitlandDirector
Kristin WebergDirector
Michelle LampaDirector
Ryan GardDirector
Sarah MillerDirector
Sofia GuerronDirector
Sourish ChakravartyDirector
Jason WorrallPres &Brd Co-Ch
Nathan PalmerSecretary
Charles CunnionTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,322
Program Service Revenue
$1,658,730
Investment Income
$31,384
Other Revenue
$384
All Other Contributions
$321
Change in Net Assets
$319,262

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,833,820
Revenue Not Reported on Form 990
$87,523
Total Revenue per Audited Statements
$1,921,343
Total Revenue per Form 990
$1,833,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,113,587
Other Expenses$380,121
Grants and Similar Amounts Paid$20,850
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$765,854$123,798-$889,652
Occupancy$163,618$15,632-$179,250
Current Officers, Directors, Trustees, and Key Employees-$88,780-$88,780
Payroll Taxes$62,847$17,752-$80,599
Other Employee Benefits$54,556--$54,556
Office Expenses-$43,982-$43,982
Grants to Domestic Individuals$20,850--$20,850
Insurance-$18,938-$18,938
Fees for Services Accounting-$17,100-$17,100
All Other Expenses$6,141$8,022-$14,163
Depreciation Depletion-$9,766-$9,766
Other Expenses$7,577$19,997-$7,577
Fees for Services Legal-$2,403-$2,403
Total Functional Expenses$1,102,184$412,374$0$1,514,558

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,514,558
Total Expenses per Audited Statements$1,514,558
Total Expenses per Form 990$1,514,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$384
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation- Operating LeasesS$392,196
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
Yes
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 board is provided with copies of form 990. The finance committee of the board reviews and makes recommendations. The review team is available to meet with the board.

Form 990, Part VI, Section B, Line 12C

Board members are aware of it at all times.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews and approves compensation.

Form 990, Part VI, Section B, Line 15B

The board of directors reviews and approves compensation.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Sharon Cooperative School
EIN
20-0525171
Phone
7817842966
Address
29 NORTH MAIN STREET, SHARON, MA 02067

Signing Officer

Name
Charles Cunnion
Title
Treasurer
Signed
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Cunnion
Formed
2004
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
28
Volunteers
40

Preparer

Firm
Qrga Llp
Address
220 Norwood Park S, Norwood, MA 02062
Preparer
Lindsay Francoeur
Phone
7815510040
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