Civic Intelligence

Summit Nursery School DBA Big Backyard

990 • Fiscal year 2014 • EIN 22-2561844

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

Organization Profilewww.thebigbackyard.net
240 E Gowen Ave19119

(215) 248-0919

Siviq Scores

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

Liabilities / Assets

80th percentile

0.17x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.08x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

43rd percentile

0.5%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$41,520

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

44th percentile

-0.3%

Faster asset growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

55th percentile

5.2%

Faster revenue growth than 55% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$126,872

Down $392 (-0.3%) from 2013

Net Assets

Up

$105,079

Up $1,208 (+1.2%) from 2013

Liabilities

Down

$21,793

Down $1,600 (-6.8%) from 2013

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin43rd percentile

Revenue

$258,569

No earlier filing loaded for comparison.

Expenses

Up

$257,361

Up $32,268 (+14%) from 2013

Net Income

$1,208

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0Assets 2010: $129,539Liabilities 2010: $15,393Net Assets 2010: $114,1462010Assets 2011: $131,008Liabilities 2011: $20,593Net Assets 2011: $110,4152011Assets 2012: $131,063Liabilities 2012: $21,193Net Assets 2012: $109,8702012Assets 2013: $127,264Liabilities 2013: $23,393Net Assets 2013: $103,8712013Assets 2014: $126,872Liabilities 2014: $21,793Net Assets 2014: $105,0792014Assets 2015: $144,285Liabilities 2015: $21,793Net Assets 2015: $122,4922015Assets 2016: $170,237Liabilities 2016: $21,493Net Assets 2016: $148,7442016Assets 2017: $122,542Liabilities 2017: $21,493Net Assets 2017: $101,0492017Assets 2018: $216,232Liabilities 2018: $10,745Net Assets 2018: $205,4872018Assets 2019: $219,229Liabilities 2019: $17,919Net Assets 2019: $201,3102019Assets 2020: $296,352Liabilities 2020: $232,348Net Assets 2020: $64,0042020Assets 2021: $321,024Liabilities 2021: $305,188Net Assets 2021: $15,8362021Assets 2022: $324,981Liabilities 2022: $313,588Net Assets 2022: $11,3932022Assets 2023: $428,164Liabilities 2023: $162,441Net Assets 2023: $265,7232023Assets 2024: $563,394Liabilities 2024: $165,766Net Assets 2024: $397,6282024

Highlighted filing

2014

Assets$126,872
Liabilities$21,793
Net Assets$105,079
Open 2014 Filing

Operations Trend

Revenue Growth55th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $177,866Expenses 2010: $186,024Net Income 2010: -$8,1582010Expenses 2011: $208,9432011Revenue 2012: $233,737Expenses 2012: $238,587Net Income 2012: -$4,8502012Expenses 2013: $225,0932013Revenue 2014: $258,569Expenses 2014: $257,361Net Income 2014: $1,2082014Revenue 2015: $312,843Expenses 2015: $295,430Net Income 2015: $17,4132015Revenue 2016: $353,866Expenses 2016: $329,251Net Income 2016: $24,6152016Revenue 2017: $344,716Expenses 2017: $374,497Net Income 2017: -$29,7812017Revenue 2018: $432,331Expenses 2018: $395,789Net Income 2018: $36,5422018Revenue 2019: $433,889Expenses 2019: $438,066Net Income 2019: -$4,1772019Revenue 2020: $339,781Expenses 2020: $473,229Net Income 2020: -$133,4482020Revenue 2021: $396,592Expenses 2021: $427,168Net Income 2021: -$30,5762021Revenue 2022: $445,956Expenses 2022: $450,421Net Income 2022: -$4,4652022Revenue 2023: $741,400Expenses 2023: $487,070Net Income 2023: $254,3302023Revenue 2024: $688,500Expenses 2024: $556,595Net Income 2024: $131,9052024

Highlighted filing

2014

Revenue$258,569
Expenses$257,361
Net Income$1,208
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v4.0
Gross Receipts
$258,569
Mission and Program Overview

Mission

Nursery school services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$113,820$115,182▲ $1,362
Land, Buildings, and Equipment, Net$13,444$11,690▼ $1,754
Total Assets$127,264$126,872▼ $392
Liabilities
Other Liabilities$23,393$21,793▼ $1,600
Total Liabilities$23,393$21,793▼ $1,600
Net Assets / Fund Balance
Unrestricted Net Assets$103,871$105,079▲ $1,208
Total Net Assets Fund Balance$103,871$105,079▲ $1,208
Total Liabilities and Net Assets / Fund Balance$127,264$126,872▼ $392

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$47,979-
Equipment$9,131$1,827-
Leasehold Improvements$2,559$2,558-
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Judith MercurisDirectorPT$41,520$41,520

Board Members and Trustees

NameTitle
Katharine LobelChair
Cathy Maragos MurphyMaintenance Chair
Elizabeth ByrneBookkeeper
Emily MultariCo Registrar
Michelle WaldoCo Registrar
Tasha GlassCo-op Coordinator
Anne DickerPublic Relations
Carrie DarbyRoom Representative
Dory BloyRoom Representative
Leah BatchisRoom Representative
Theresa RauferSecretary
Amy LeibTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,270
Program Service Revenue
$248,299
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,566
Other Expenses$89,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,789--$146,789
All Other Expenses$38,218--$38,218
Occupancy$30,264--$30,264
Payroll Taxes$18,193--$18,193
Other Expenses$9,148--$9,148
Fees for Services Legal$3,825--$3,825
Insurance$3,197--$3,197
Other Employee Benefits$2,584--$2,584
Depreciation Depletion$1,754--$1,754
Fees for Services Accounting$650--$650
Office Expenses$464--$464
Total Functional Expenses$257,361$0$0$257,361
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Escrow$21,793
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 governing body review Part VI line 11

“Governing body circulates a draft copy of the Form 990 to board members for review and comments prior to filing with the IRS.”

Conflict of interest policy compliance Part VI line 12C

“The board of directors meets on a regular basis and consistently monitors and enforces compliance with its conflict of interest policy.”

CEO executive director top management comp Part VI line 15A

“The process for determining compensation for the executive director is reviewed and approved by board members.”

Other officer or key employee compensation Part VI line 15B

“The process for determining compensation for other key employees is reviewed and approved by independent board members.”

Governing documents etc available to public Part VI line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
22-2561844

Signing Officer

Name
Katharine Lobel
Title
Chair
Phone
2152480919
Signed
2014-11-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Katharine Lobel
Formed
1985
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
11
Employees
0

Preparer

Preparer
Cory Ng
Phone
2675362182
Supplemental Narrative

Additional Explanations

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

“Net asset adjustments related to prior year fixed asset correction and current year reconciliation discrepancies.”

List of other expenses Part IX line 24E

“Other expenses”

Raw XML Appendix394 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01827
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt010958
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02559
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02558
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt05117
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047979
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt047979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021793
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Escrow
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011690
IRS990ScheduleD/TotalLiabilityAmt021793
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Governing body circulates a draft copy of the Form 990 to board members for review and comments prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors meets on a regular basis and consistently monitors and enforces compliance with its conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The process for determining compensation for the executive director is reviewed and approved by board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process for determining compensation for other key employees is reviewed and approved by independent board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Net asset adjustments related to prior year fixed asset correction and current year reconciliation discrepancies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0true
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0127264
IRS990/TotalAssetsEOYAmt0126872
IRS990/TotalAssetsGrp/BOYAmt0127264
IRS990/TotalAssetsGrp/EOYAmt0126872
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010270
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0257361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0257361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023393
IRS990/TotalLiabilitiesEOYAmt021793
IRS990/TotalLiabilitiesGrp/BOYAmt023393
IRS990/TotalLiabilitiesGrp/EOYAmt021793
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103871
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105079
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0257361
IRS990/TotalProgramServiceRevenueAmt0248299
IRS990/TotalReportableCompFromOrgAmt041520
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0248299
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0258569
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0127264
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0126872
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0103871
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0105079
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.thebigbackyard.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Katharine Lobel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum02152480919
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10Summit Nursery School dba Big Backyard
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0222561844
ReturnHeader/Filer/USAddress/AddressLine10240 E Gowen Ave
ReturnHeader/Filer/USAddress/City0Philadelphia
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode019119
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CRNG LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 43124
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Philadelphia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode019129
ReturnHeader/PreparerPersonGrp/PhoneNum02675362182
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cory Ng
ReturnHeader/ReturnTs02015-02-15T17:45:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$126,872
Liabilities
$21,793
Net assets
$105,079
Revenue
$258,569
Expenses
$257,361
Net income
$1,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.63$1.66$3.98$6.89$5.57$1.32
2023Detailed filing. Detailed filing data is available for this year.$4.28$1.62$2.66$7.41$4.87$2.54
2022Detailed filing. Detailed filing data is available for this year.$3.25$3.14$0.11$4.46$4.50$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.21$3.05$0.16$3.97$4.27$0.31
2020Detailed filing. Detailed filing data is available for this year.$2.96$2.32$0.64$3.40$4.73$1.33
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.18$2.01$4.34$4.38$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.16$0.11$2.05$4.32$3.96$0.37
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.21$1.01$3.45$3.74$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.21$1.49$3.54$3.29$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.22$1.22$3.13$2.95$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.22$1.05$2.59$2.57$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.23$1.04$2.25
2012Summary only. Only limited summary data is available for this year.$1.31$0.21$1.10$2.34$2.39$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.21$1.10$2.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.15$1.14$1.78$1.86$0.08