Civic Intelligence

Sugar Maple Preschool

EIN 22-2546258 • 501(c)3 • East Corinth, VT

Profile

Sugar maple preschool gives a learning enviroment for kids.

PO Box 1084East Corinth, VT 05040
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

85th percentile

54%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $13,802 (-100%) from 2016

Liabilities

Down

$0

Down $2,072 (-100%) from 2016

Net Assets

$0

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin19th percentile

Revenue

Up

$145,512

Up $50,766 (+54%) from 2016

Expenses

Up

$189,095

Up $94,878 (+101%) from 2016

Net Income

Down

-$43,583

Down $44,112 (-8339%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$20K$15K$10K$5.0K$0Assets 2012: $17,860Liabilities 2012: $3,1082012Assets 2013: $9,235Liabilities 2013: $2,7072013Assets 2014: $3,758Liabilities 2014: $2,6372014Assets 2015: $13,245Liabilities 2015: $2,0442015Assets 2016: $13,802Liabilities 2016: $2,0722016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth85th percentile

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

$200K$100K$0-$100KRevenue 2012: $70,766Expenses 2012: $77,469Net Income 2012: -$6,7032012Revenue 2013: $70,860Expenses 2013: $79,084Net Income 2013: -$8,2242013Revenue 2014: $72,655Expenses 2014: $78,062Net Income 2014: -$5,4072014Revenue 2015: $98,837Expenses 2015: $89,193Net Income 2015: $9,6442015Revenue 2016: $94,746Expenses 2016: $94,217Net Income 2016: $5292016Revenue 2017: $145,512Expenses 2017: $189,095Net Income 2017: -$43,5832017

Highlighted filing

2017

Revenue$145,512
Expenses$189,095
Net Income-$43,583
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$145,512
Expenses
$189,095
Net income
-$43,583
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.46$1.89$0.44
2016Summary only. Only limited summary data is available for this year.$0.14$0.02$0.95$0.94$0.01
2015Summary only. Only limited summary data is available for this year.$0.13$0.02$0.99$0.89$0.10
2014Summary only. Only limited summary data is available for this year.$0.04$0.03$0.73$0.78$0.05
2013Summary only. Only limited summary data is available for this year.$0.09$0.03$0.71$0.79$0.08
2012Summary only. Only limited summary data is available for this year.$0.18$0.03$0.71$0.77$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$145,512
Mission and Program Overview

Mission

Sugar maple preschool gives a learning enviroment for kids.

Balance Sheet Detail
LineBeginningEndChange
Assets
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Emily HarringtonPresident
Jennifer RobtoySecretary
Angela MacauleyTreasurer
Melanie Del FrariVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$145,512
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,219
Change in Net Assets
$-43,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,795
Other Expenses$60,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,310$23,578-$117,888
Payroll Taxes$8,546$2,136-$10,682
Occupancy$8,178$2,045-$10,223
Interest$7,890$1,973-$9,863
Insurance$3,539$885-$4,424
Advertising-$942-$942
Other Expenses$5,361$730-$730
Office Expenses$141$566-$707
Other Employee Benefits$180$45-$225
Total Functional Expenses$128,145$60,950$0$189,095
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Sugar Maple Preschool
EIN
22-2546258
Phone
8024395731
Address
PO BOX 1084, EAST CORINTH, VT 05040

Signing Officer

Name
Emily Harrington
Title
President
Phone
8024395731
Signed
2018-11-14

Organization Details

Principal Officer
Emily Harrington
Formed
2017
Voting Board Members
4
Independent Board Members
4
Employees
15

Preparer

Firm
Batchelder Associates Pc
Address
1 CONTI CIR UNIT 1, BARRE, VT 05641
Preparer
Bonnie K Batchelder
Phone
8024769490
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Each year the two towns that sugar maple preschool primarily serves, vote on the sum of money to help support the program.”

Raw XML Appendix255 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0145512
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0885
IRS990/InsuranceGrp/ProgramServicesAmt03539
IRS990/InsuranceGrp/TotalAmt04424
IRS990/InterestGrp/ManagementAndGeneralAmt01973
IRS990/InterestGrp/ProgramServicesAmt07890
IRS990/InterestGrp/TotalAmt09863
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0140293
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUGAR MAPLE PRESCHOOL GIVES A LEARNING ENVIROMENT FOR KIDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02045
IRS990/OccupancyGrp/ProgramServicesAmt08178
IRS990/OccupancyGrp/TotalAmt010223
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0566
IRS990/OfficeExpensesGrp/ProgramServicesAmt0141
IRS990/OfficeExpensesGrp/TotalAmt0707
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt039797
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt045
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0180
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0225
IRS990/OtherExpensesGrp/Desc0LOSS ON BUILDING
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2ACCOUNTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028050
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1730
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IRS990/OtherExpensesGrp/TotalAmt15361
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023578
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt094310
IRS990/OtherSalariesAndWagesGrp/TotalAmt0117888
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02136
IRS990/PayrollTaxesGrp/ProgramServicesAmt08546
IRS990/PayrollTaxesGrp/TotalAmt010682
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0EMILY HARRINGTON
IRS990/PriorPeriodAdjustmentsAmt03786
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0128145
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-43583
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08024395731
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUGAR MAPLE PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SUGA
ReturnHeader/Filer/EIN0222546258
ReturnHeader/Filer/PhoneNum08024395731
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ReturnHeader/FilingSecurityInformation/IPTm010:18:27
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ReturnHeader/PreparerPersonGrp/PhoneNum08024769490
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BONNIE K BATCHELDER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-15T10:18:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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