Civic Intelligence

Swarthmore Friends Nursery School

EIN 20-4643404 • 501(c)3 • Swarthmore, PA

Profile

To provide early childhood education.

12 Whittier PlaceSwarthmore, PA 19081-1142

www.swarthmorefriends.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.39x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.27x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

78th percentile

23%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$369,535

Up $68,958 (+23%) from 2024

Liabilities

Up

$144,214

Up $46,269 (+47%) from 2024

Net Assets

Up

$225,321

Up $22,689 (+11%) from 2024

Revenue

Up

$534,545

Up $58,446 (+12%) from 2024

Expenses

Up

$511,856

Up $9,021 (+1.8%) from 2024

Net Income

Up

$22,689

Up $49,425 (+185%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $57,330Liabilities 2011: $15,9652011Assets 2012: $52,459Liabilities 2012: $15,414Net Assets 2012: $37,0452012Assets 2013: $61,907Liabilities 2013: $22,515Net Assets 2013: $39,3922013Assets 2014: $89,823Liabilities 2014: $18,477Net Assets 2014: $71,3462014Assets 2015: $102,840Liabilities 2015: $34,872Net Assets 2015: $67,9682015Assets 2016: $115,353Liabilities 2016: $41,705Net Assets 2016: $73,6482016Assets 2017: $171,596Liabilities 2017: $42,771Net Assets 2017: $128,8252017Assets 2018: $246,975Liabilities 2018: $100,235Net Assets 2018: $146,7402018Assets 2019: $305,580Liabilities 2019: $96,327Net Assets 2019: $209,2532019Assets 2020: $272,075Liabilities 2020: $56,938Net Assets 2020: $215,1372020Assets 2021: $320,402Liabilities 2021: $77,644Net Assets 2021: $242,7582021Assets 2022: $303,151Liabilities 2022: $75,912Net Assets 2022: $227,2392022Assets 2023: $358,896Liabilities 2023: $129,528Net Assets 2023: $229,3682023Assets 2024: $300,577Liabilities 2024: $97,945Net Assets 2024: $202,6322024Assets 2025: $369,535Liabilities 2025: $144,214Net Assets 2025: $225,3212025

Highlighted filing

2025

Assets$369,535
Liabilities$144,214
Net Assets$225,321

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $199,775Expenses 2011: $196,535Net Income 2011: $3,2402011Revenue 2012: $207,816Expenses 2012: $212,136Net Income 2012: -$4,3202012Expenses 2013: $207,6072013Revenue 2014: $268,611Expenses 2014: $236,657Net Income 2014: $31,9542014Revenue 2015: $260,715Expenses 2015: $264,069Net Income 2015: -$3,3542015Revenue 2016: $300,963Expenses 2016: $295,283Net Income 2016: $5,6802016Revenue 2017: $347,753Expenses 2017: $292,576Net Income 2017: $55,1772017Revenue 2018: $402,668Expenses 2018: $384,753Net Income 2018: $17,9152018Revenue 2019: $456,456Expenses 2019: $393,943Net Income 2019: $62,5132019Revenue 2020: $392,261Expenses 2020: $386,377Net Income 2020: $5,8842020Revenue 2021: $277,356Expenses 2021: $249,735Net Income 2021: $27,6212021Revenue 2022: $414,466Expenses 2022: $429,985Net Income 2022: -$15,5192022Revenue 2023: $462,603Expenses 2023: $460,474Net Income 2023: $2,1292023Revenue 2024: $476,099Expenses 2024: $502,835Net Income 2024: -$26,7362024Revenue 2025: $534,545Expenses 2025: $511,856Net Income 2025: $22,6892025

Highlighted filing

2025

Revenue$534,545
Expenses$511,856
Net Income$22,689

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$1.44$2.25$5.35$5.12$0.23
2024Summary only. Only limited summary data is available for this year.$3.01$0.98$2.03$4.76$5.03$0.27
2023Summary only. Only limited summary data is available for this year.$3.59$1.30$2.29$4.63$4.60$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.76$2.27$4.14$4.30$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.78$2.43$2.77$2.50$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.57$2.15$3.92$3.86$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.96$2.09$4.56$3.94$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$1.00$1.47$4.03$3.85$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.43$1.29$3.48$2.93$0.55
2016Summary only. Only limited summary data is available for this year.$1.15$0.42$0.74$3.01$2.95$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.35$0.68$2.61$2.64$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.18$0.71$2.69$2.37$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.23$0.39$2.08
2012Summary only. Only limited summary data is available for this year.$0.52$0.15$0.37$2.08$2.12$0.04
2011Summary only. Only limited summary data is available for this year.$0.57$0.16$2.00$1.97$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 13, 2025
Return Version
2024v5.2
Gross Receipts
$538,971
Mission and Program Overview

Mission

To provide early childhood education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$160,093$275,163▲ $115,070
Cash and Non-Interest-Bearing Accounts$128,120$83,188▼ $44,932
Land, Buildings, and Equipment, Net$12,364$11,184▼ $1,180
Total Assets$300,577$369,535▲ $68,958
Liabilities
Deferred Revenue$97,945$144,214▲ $46,269
Total Liabilities$97,945$144,214▲ $46,269
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,632$225,321▲ $22,689
Total Net Assets Fund Balance$202,632$225,321▲ $22,689
Total Liabilities and Net Assets / Fund Balance$300,577$369,535▲ $68,958

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,315$13,423-
Leasehold Improvements$7,869$2,681-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen WinwardExecDirectressFT$48,988$48,988
Kristina Williamsfaculty representativePT$38,235$38,235
Carolyn GofftrusteePT$19,486$19,486

Board Members and Trustees

NameTitle
Emily Foster-Hansontrustee
John McKinstrytrustee
Mary Titustrustee
Michael Malonetrustee
Nicole Tietz-Sokolskayatrustee
Erica Slotterparent representative
Heather HendrySecretary
Kimberly BernausTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$533,501
Investment Income
$316
Other Revenue
$728
Change in Net Assets
$22,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$425,712
Other Expenses$86,144
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,110--$343,110
Current Officers, Directors, Trustees, and Key Employees$49,500--$49,500
Payroll Taxes$33,102--$33,102
Other Expenses$22,830$3,545-$22,830
All Other Expenses$20,359--$20,359
Occupancy$18,540--$18,540
Insurance-$6,795-$6,795
Fees for Services Other-$6,225-$6,225
Office Expenses-$1,470-$1,470
Depreciation Depletion$1,180--$1,180
Fees for Services Accounting-$860-$860
Advertising-$423-$423
Fees for Services Legal-$330-$330
Total Functional Expenses$491,271$20,585$0$511,856
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,154
Fundraising Direct Expenses$4,426
Professional Fundraising Fees$0
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
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
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

Form 990 governing body review Part VI line 11

Form 990 is prepared based on financial information provided to the independent accountant preparing the form. The Board of Directors reviews Form 990 before it is filed.

Conflict of interest policy compliance Part VI line 12C

Management reports to the board of directors any potential conflicts of interest on a per-occasion basis.

Governing documents etc available to public Part VI line 19

Available by written request to the Board of Directors.

Part VII response or note to any other line in Part VII

Reportable compensation listed was earned for services; in the case of K.Winwood as teacher & executive directress, in the case of C.Goff, as teacher & trustee.

Filing and Contact Details

Filer

Filer Name
Swarthmore Friends Nursery School
EIN
20-4643404
In Care Of
% Kathleen Winward
Phone
6103288584
Address
12 Whittier Place, Swarthmore, PA 19081-1142

Signing Officer

Name
Kathleen Winward
Title
ExecDirectress
Phone
6103288584
Signed
2025-12-13
Discuss with paid preparer
No

Organization Details

Formed
1949
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
20

Preparer

Firm
George Fieo CPA
Address
PO Box 8, Media, PA 19063-0008
Preparer
George Fieo CPA
Phone
6104571486
Raw XML Appendix396 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.

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IRS990/OtherExpensesGrp/TotalAmt322830
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0343110
IRS990/OtherSalariesAndWagesGrp/TotalAmt0343110
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt033102
IRS990/PayrollTaxesGrp/TotalAmt033102
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Early Childhood Educati
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0533501
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0533501
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0123
IRS990/PYOtherExpensesAmt084050
IRS990/PYOtherRevenueAmt07200
IRS990/PYProgramServiceRevenueAmt0468776
IRS990/PYRevenuesLessExpensesAmt0-26736
IRS990/PYSalariesCompEmpBnftPaidAmt0418785
IRS990/PYTotalExpensesAmt0502835
IRS990/PYTotalRevenueAmt0476099
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt022689
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0533501
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0160093
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0275163
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03315
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013423
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt016738
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07869
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02681
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt010550
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011184
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
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0pre-school tuition
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt030969
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0pre-school tuition
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0standard amounts charged
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared based on financial information provided to the independent accountant preparing the form. The Board of Directors reviews Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management reports to the board of directors any potential conflicts of interest on a per-occasion basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available by written request to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reportable compensation listed was earned for services; in the case of K.Winwood as teacher & executive directress, in the case of C.Goff, as teacher & trustee.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VII response or note to any other line in Part VII
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300577
IRS990/TotalAssetsEOYAmt0369535
IRS990/TotalAssetsGrp/BOYAmt0300577
IRS990/TotalAssetsGrp/EOYAmt0369535
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020585
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0491271
IRS990/TotalFunctionalExpensesGrp/TotalAmt0511856
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097945
IRS990/TotalLiabilitiesEOYAmt0144214
IRS990/TotalLiabilitiesGrp/BOYAmt097945
IRS990/TotalLiabilitiesGrp/EOYAmt0144214
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0202632
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225321
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0491271
IRS990/TotalProgramServiceRevenueAmt0533501
IRS990/TotalReportableCompFromOrgAmt0106709
IRS990/TotalRevenueGrp/ExclusionAmt0728
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0533817
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0534545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0300577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0369535
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0https://www.swarthmorefriends.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN WINWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ExecDirectress
ReturnHeader/BusinessOfficerGrp/PhoneNum06103288584
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Swarthmore Friends Nursery School
ReturnHeader/Filer/BusinessNameControlTxt0SWAR
ReturnHeader/Filer/EIN0204643404
ReturnHeader/Filer/InCareOfNm0% Kathleen Winward
ReturnHeader/Filer/PhoneNum06103288584
ReturnHeader/Filer/USAddress/AddressLine1Txt012 Whittier Place
ReturnHeader/Filer/USAddress/CityNm0Swarthmore
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0190811142
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202323874
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0George Fieo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 8
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Media
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0190630008
ReturnHeader/PreparerPersonGrp/PhoneNum06104571486
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE FIEO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-24T09:42:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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