Civic Intelligence

Oakhurst Cooperative Preschool

990 • Fiscal year 2015 • EIN 20-3013630

Jun 01, 2014 to May 31, 2015 • Filed on Oct 08, 2015

PO Box 2583Decatur, GA 30031-2583

(404) 474-7255

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

52nd percentile

4.2%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

88th percentile

$35,218

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

58th percentile

6.2%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

8.7%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$194,752

Up $11,415 (+6.2%) from 2014

Net Assets

Up

$179,146

Up $11,098 (+6.6%) from 2014

Liabilities

Up

$15,606

Up $317 (+2.1%) from 2014

Revenue

Up

$266,603

Up $21,335 (+8.7%) from 2014

Expenses

Up

$255,505

Up $23,078 (+9.9%) from 2014

Net Income

Down

$11,098

Down $1,743 (-14%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $101,632Liabilities 2011: $959Net Assets 2011: $100,6732011Assets 2012: $140,516Liabilities 2012: $11,963Net Assets 2012: $128,5532012Assets 2013: $161,337Liabilities 2013: $6,130Net Assets 2013: $155,2072013Assets 2014: $183,337Liabilities 2014: $15,289Net Assets 2014: $168,0482014Assets 2015: $194,752Liabilities 2015: $15,606Net Assets 2015: $179,1462015Assets 2016: $206,697Liabilities 2016: $16,059Net Assets 2016: $190,6382016Assets 2017: $225,951Liabilities 2017: $14,857Net Assets 2017: $211,0942017Assets 2018: $236,907Liabilities 2018: $10,047Net Assets 2018: $226,8602018Assets 2019: $251,144Liabilities 2019: $28,849Net Assets 2019: $222,2952019Assets 2020: $222,064Liabilities 2020: $13,049Net Assets 2020: $209,0152020Assets 2021: $205,244Liabilities 2021: $16,828Net Assets 2021: $188,4162021Assets 2022: $248,441Liabilities 2022: $10,218Net Assets 2022: $238,2232022Assets 2023: $215,145Liabilities 2023: $0Net Assets 2023: $215,1452023Assets 2024: $174,340Liabilities 2024: $0Net Assets 2024: $174,3402024

Highlighted filing

2015

Assets$194,752
Liabilities$15,606
Net Assets$179,146

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $229,438Expenses 2011: $212,308Net Income 2011: $17,1302011Revenue 2012: $273,425Expenses 2012: $245,545Net Income 2012: $27,8802012Expenses 2013: $259,6422013Revenue 2014: $245,268Expenses 2014: $232,427Net Income 2014: $12,8412014Revenue 2015: $266,603Expenses 2015: $255,505Net Income 2015: $11,0982015Revenue 2016: $297,444Expenses 2016: $279,460Net Income 2016: $17,9842016Revenue 2017: $311,632Expenses 2017: $291,176Net Income 2017: $20,4562017Revenue 2018: $329,942Expenses 2018: $314,176Net Income 2018: $15,7662018Revenue 2019: $294,240Expenses 2019: $298,805Net Income 2019: -$4,5652019Revenue 2020: $256,769Expenses 2020: $270,049Net Income 2020: -$13,2802020Revenue 2021: $172,857Expenses 2021: $193,456Net Income 2021: -$20,5992021Revenue 2022: $249,291Expenses 2022: $244,276Net Income 2022: $5,0152022Revenue 2023: $300,468Expenses 2023: $323,547Net Income 2023: -$23,0792023Revenue 2024: $276,166Expenses 2024: $316,971Net Income 2024: -$40,8052024

Highlighted filing

2015

Revenue$266,603
Expenses$255,505
Net Income$11,098
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Oct 8, 2015
Return Version
2014v5.0
Gross Receipts
$280,679
Mission and Program Overview

Mission

A preschool that creates a nurturing community that gives

A preschool that creates a nurturing community that gives children and families opportunities to learn, communicate, play and grow together in a positive family-centered educational environment. We strive to develop each childs curiosity, empathy, confidence, self-discipline, and an enthusiasm for learning. We model sustainable practices through our curriculum, daily operations and community events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$122,143$133,903▲ $11,760
Land, Buildings, and Equipment, Net$57,689$53,455▼ $4,234
Accounts Receivable$3,505$7,394▲ $3,889
Total Assets$183,337$194,752▲ $11,415
Liabilities
Deferred Revenue$9,813$10,734▲ $921
Accounts Payable and Accrued Expenses$5,476$4,872▼ $604
Total Liabilities$15,289$15,606▲ $317
Net Assets / Fund Balance
Unrestricted Net Assets$110,359$125,691▲ $15,332
Permanently Rstr Net Assets$57,689$53,455▼ $4,234
Total Net Assets Fund Balance$168,048$179,146▲ $11,098
Total Liabilities and Net Assets / Fund Balance$183,337$194,752▲ $11,415

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$53,455$21,284-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erynn Matthews-davisPersonnel Co-chairPT$35,218$35,218

Board Members and Trustees

NameTitle
Nancy RinehartCoop Community Chair
Carey ReiberCurriculum Chair
Steve FerrinFacilities Chair
Lacey MckeownFundraising Co-chair
Sarah TothFundraising Co-chair
Joanna DukeGreen Chair
Anne HuffMembership Co-chair
Emily ValdersMembership Co-chair
Jeremy CorcoranPersonnel Co-chair
Anna BerryPresident
Kimberly MonroeVice President
Betty R WoodExecutive Director
Amanda HallauerCommunications
Carmella DuerrSecretary
Caroline EvansTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,664
Program Service Revenue
$248,119
Investment Income
$5
Other Revenue
$-185
All Other Contributions
$11,182
Change in Net Assets
$11,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$154,593
Other Expenses$100,912
Total Fundraising Expense$6,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,821$3,522$1,761$143,104
Occupancy$51,355$6,042$3,021$60,418
Payroll Taxes$11,024$310$155$11,489
Office Expenses$7,920$932$465$9,317
Fees for Services Other$4,537$534$267$5,338
Depreciation Depletion$3,599$423$212$4,234
Information Technology$2,549$300$150$2,999
Insurance$2,461$0$0$2,461
Fees for Services Accounting$0$1,356$0$1,356
Advertising$692$81$41$814
Other Expenses$672$79$40$791
Conferences and Meetings$159$19$9$187
Total Functional Expenses$234,115$14,712$6,678$255,505
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,076
Fundraising Gross Income$13,891
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Road Race$20,137$12,655$7,295$5,360
Total Events$20,137$12,655$7,295$5,360
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oakhurst Cooperative Preschool
EIN
20-3013630
Phone
4044747255
Address
PO BOX 2583, DECATUR, GA 30031-2583

Signing Officer

Name
Amanda Hallauer
Title
President
Phone
4044747255
Signed
2015-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Hallauer
Formed
2005
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
15
Volunteers
60

Preparer

Firm
Mcbride Accounting LLC
Address
1135 HWY 213, COVINGTON, GA 30014
Preparer
Veronique a Mcbride
Phone
4042900031
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Ocp is a cooperative preschool owned by its current members, who are parents of the children attending.

Pt VI, Line 7A

The membership of ocp elect the officers and directors on the board of directors, which is ocp's governing board.

Pt VI, Line 7B

The membership may vote to overrule a decision made by the board of directors.

Pt VI, Line 11B

The ocp treasurer works with an independent cpa to prepare its form 990. The draft form 990 is reviewed by the board of directors, then the treasurer or cpa make any agreed upon changes prior to filing. The currently standing president signs the final form 990.

Pt VI, Line 12C

Ocp's conflict of interest policy is in its by laws in article 6, section 12, part 1. Its states that a transaction in which a board member has a conflict of interest may be approved in advance by a vote of the board or a committee of the board if the material facts of the transaction and board members interest are disclosed or known to the board or a committee of the board. Only those members not having conflict of interest may vote on the transaction.

Pt VI, Line 15A

Ocp's board oversees the compensation policies regarding the executive director, teachers, and staff. Periodically, the board reviews all positions against comparable atlanta rates. The board bases ocp's compensation upon local market data, adjusted for internal equity and ocp's financial position.

Pt VI, Line 15B

The board bases ocp's compensation upon local market data, adjusted for internal equity and ocp's financial position. Ocp provides salary increases, promotions,and other forms of compensation without regard to discriminatory factors such as race, color, gender or national origin.

Pt VI, Line 19

Ocp does not make its governing documents, conflict of interest policy, or financial statements available to the public, except for ocp's mission and values and vision stategies (available on ocp's website).

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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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0280679
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0150
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0300
IRS990/InformationTechnologyGrp/ProgramServicesAmt02549
IRS990/InformationTechnologyGrp/TotalAmt02999
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02461
IRS990/InsuranceGrp/TotalAmt02461
IRS990/InvestmentIncomeGrp/ExclusionAmt05
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt021284
IRS990/LandBldgEquipBasisNetGrp/BOYAmt057689
IRS990/LandBldgEquipBasisNetGrp/EOYAmt053455
IRS990/LandBldgEquipCostOrOtherBssAmt074739
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A PRESCHOOL THAT CREATES A NURTURING COMMUNITY THAT GIVES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0168048
IRS990/NetAssetsOrFundBalancesEOYAmt0179146
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-185
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-185
IRS990/NoncashContributionsAmt01597
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03021
IRS990/OccupancyGrp/ManagementAndGeneralAmt06042
IRS990/OccupancyGrp/ProgramServicesAmt051355
IRS990/OccupancyGrp/TotalAmt060418
IRS990/OfficeExpensesGrp/FundraisingAmt0465
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0932
IRS990/OfficeExpensesGrp/ProgramServicesAmt07920
IRS990/OfficeExpensesGrp/TotalAmt09317
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc1FIELD TRIPS
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt0557
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt240
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01114
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt279
IRS990/OtherExpensesGrp/ProgramServicesAmt010696
IRS990/OtherExpensesGrp/ProgramServicesAmt1630
IRS990/OtherExpensesGrp/ProgramServicesAmt2672
IRS990/OtherExpensesGrp/TotalAmt012367
IRS990/OtherExpensesGrp/TotalAmt1630
IRS990/OtherExpensesGrp/TotalAmt2791
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01761
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03522
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0137821
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143104
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0155
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0310
IRS990/PayrollTaxesGrp/ProgramServicesAmt011024
IRS990/PayrollTaxesGrp/TotalAmt011489
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt057689
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt053455
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0AMANDA HALLAUER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMP TUITION
IRS990/ProgramServiceRevenueGrp/Desc2ENRICHMENT
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0216279
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21537
IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER CAMP: THE SUMMER CAMP PROGRAM AT OCP IS A HALF-DAY PROGRAM AND FOLLOWS OUR SCHOOL YEAR CURRICULUM WITH AN EMPHASIS ON SPENDING TIME OUTDOORS AND EXPLORING NATURE. EACH WEEKLY SESSION IS DESIGNED AROUND A SEASONAL THEME.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016037
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt030303
IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER SCHOOL ENRICHMENT: COMMUNITY MEMBERS PROVIDE OCP STUDENTS THE OPPORTUNITY TO TAKE 45 MINUTE AFTER SCHOOL ENRICHMENT CLASSES THROUGHOUT THE REGULAR SCHOOL YEAR. CLASSES MAY INCLUDE SPANISH, MUSIC, YOGA, STORY-TELLING, KARATE AND GYMNASTICS, BUT MAY VARY AMONG SESSIONS. THE COMMUNITY MEMBERS ARE INDIVIDUAL CONTRACTORS AND PAY OCP A PERCENTAGE OF THEIR INCOME FROM THE CLASSES AS RENT FOR USING OCP SPACE TO TEACH EACH CLASS.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01537
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt026954
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt085090
IRS990/PYOtherRevenueAmt02068
IRS990/PYProgramServiceRevenueAmt0216246
IRS990/PYRevenuesLessExpensesAmt012841
IRS990/PYSalariesCompEmpBnftPaidAmt0147337
IRS990/PYTotalExpensesAmt0232427
IRS990/PYTotalRevenueAmt0245268
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011098
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0216279
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053455
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021284
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt074739
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053455
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR POLICY IS ON THE FAMILY APPLICATIONS PAGE ON OUR WEBSITE WWW.OAKHURSTCOOP.COM/ADMISSIONS/NEW FAMILY-APPLICATIONS. IT STATES THAT "IN MAKING ADMISSIONS DECISIONS, WE STRIVE FOR AN ETHNICALLY, CULTURALLY, AND ECONOMICALLY DIVERS COMMUNITY THAT IS UNITED IN ITS COMMITMENT TO PARENT INVOLVEMENT IN OUR CHILDRENS LEARNING, GROWTH & DEVELOPMENT. WE ATTEMPT TO BUILD A COMMUNITY THAT REFLECTS THE WIDER COMMUNITY SURROUNDING OUR SCHOOL". SEE SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt07482
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt07482
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07295
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ROAD RACE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020137
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020137
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012655
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012655
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05360
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07295
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07295
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OCP IS A COOPERATIVE PRESCHOOL OWNED BY ITS CURRENT MEMBERS, WHO ARE PARENTS OF THE CHILDREN ATTENDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF OCP ELECT THE OFFICERS AND DIRECTORS ON THE BOARD OF DIRECTORS, WHICH IS OCP'S GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP MAY VOTE TO OVERRULE A DECISION MADE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OCP TREASURER WORKS WITH AN INDEPENDENT CPA TO PREPARE ITS FORM 990. THE DRAFT FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, THEN THE TREASURER OR CPA MAKE ANY AGREED UPON CHANGES PRIOR TO FILING. THE CURRENTLY STANDING PRESIDENT SIGNS THE FINAL FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OCP'S CONFLICT OF INTEREST POLICY IS IN ITS BY LAWS IN ARTICLE 6, SECTION 12, PART 1. ITS STATES THAT A TRANSACTION IN WHICH A BOARD MEMBER HAS A CONFLICT OF INTEREST MAY BE APPROVED IN ADVANCE BY A VOTE OF THE BOARD OR A COMMITTEE OF THE BOARD IF THE MATERIAL FACTS OF THE TRANSACTION AND BOARD MEMBERS INTEREST ARE DISCLOSED OR KNOWN TO THE BOARD OR A COMMITTEE OF THE BOARD. ONLY THOSE MEMBERS NOT HAVING CONFLICT OF INTEREST MAY VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OCP'S BOARD OVERSEES THE COMPENSATION POLICIES REGARDING THE EXECUTIVE DIRECTOR, TEACHERS, AND STAFF. PERIODICALLY, THE BOARD REVIEWS ALL POSITIONS AGAINST COMPARABLE ATLANTA RATES. THE BOARD BASES OCP'S COMPENSATION UPON LOCAL MARKET DATA, ADJUSTED FOR INTERNAL EQUITY AND OCP'S FINANCIAL POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD BASES OCP'S COMPENSATION UPON LOCAL MARKET DATA, ADJUSTED FOR INTERNAL EQUITY AND OCP'S FINANCIAL POSITION. OCP PROVIDES SALARY INCREASES, PROMOTIONS,AND OTHER FORMS OF COMPENSATION WITHOUT REGARD TO DISCRIMINATORY FACTORS SUCH AS RACE, COLOR, GENDER OR NATIONAL ORIGIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OCP DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, EXCEPT FOR OCP'S MISSION AND VALUES AND VISION STATEGIES (AVAILABLE ON OCP'S WEBSITE).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$2.76$3.17$0.41
2023Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$3.00$3.24$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.10$2.38$2.49$2.44$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.17$1.88$1.73$1.93$0.21
2020Detailed filing. Detailed filing data is available for this year.$2.22$0.13$2.09$2.57$2.70$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.51$0.29$2.22$2.94$2.99$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.37$0.10$2.27$3.30$3.14$0.16
2017Detailed filing. Detailed filing data is available for this year.$2.26$0.15$2.11$3.12$2.91$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.16$1.91$2.97$2.79$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.16$1.79$2.67$2.56$0.11
2014Summary only. Only limited summary data is available for this year.$1.83$0.15$1.68$2.45$2.32$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.06$1.55$2.60
2012Summary only. Only limited summary data is available for this year.$1.41$0.12$1.29$2.73$2.46$0.28
2011Summary only. Only limited summary data is available for this year.$1.02$0.01$1.01$2.29$2.12$0.17