Civic Intelligence

Summit Nursery School

EIN 22-2561844 • 501(c)3 • Philadelphia, PA

Profile

Nursery school services

240 E Gowen AvePhiladelphia, PA 19119

www.thebigbackyard.net

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.38x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.22x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

83rd percentile

32%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

66%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$563,394

Up $135,230 (+32%) from 2023

Liabilities

Up

$165,766

Up $3,325 (+2.0%) from 2023

Net Assets

Up

$397,628

Up $131,905 (+50%) from 2023

Revenue

Down

$688,500

Down $52,900 (-7.1%) from 2023

Expenses

Up

$556,595

Up $69,525 (+14%) from 2023

Net Income

Down

$131,905

Down $122,425 (-48%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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

2024

Assets$563,394
Liabilities$165,766
Net Assets$397,628

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$688,500
Expenses$556,595
Net Income$131,905

Filings

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2024
Return Version
2023v6.0
Gross Receipts
$688,500
Mission and Program Overview

Mission

Nursery school services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$386,186$524,969▲ $138,783
Savings and Temporary Cash Investments$31,641$31,652▲ $11
Land, Buildings, and Equipment, Net$10,337$6,773▼ $3,564
Total Assets$428,164$563,394▲ $135,230
Liabilities
Other Liabilities$162,441$165,766▲ $3,325
Total Liabilities$162,441$165,766▲ $3,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$265,723$397,628▲ $131,905
Total Net Assets Fund Balance$265,723$397,628▲ $131,905
Total Liabilities and Net Assets / Fund Balance$428,164$563,394▲ $135,230

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,883$65,054$69,937
Leasehold Improvements$1,890$27,025$28,915
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith MercurisDirectorPT$54,463$1,200$55,663
Annie HarkinsChairPT$26,444$750$27,194

Board Members and Trustees

NameTitle
Megan EllisVice Chair
Alexandra AtkinsDirector
Amanda JacobsDirector
Becca SerraDirector
Cari FrenoDirector
John MallinenDirector
Julia AllenDirector
Julia McGuinessDirector
Katie EmeryDirector
Nina GallagherDirector
Rae MunroeDirector
Rosie DahlstromDirector
Anna GarberSecretary
Matt EggerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$688,443
Investment Income
$57
Other Revenue
$0
Change in Net Assets
$131,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,047
Other Expenses$177,548
Total Fundraising Expense$8,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,147$0$0$280,147
Current Officers, Directors, Trustees, and Key Employees$56,635$20,227$4,045$80,907
Occupancy$44,461$15,878$3,176$63,515
All Other Expenses$17,989$3,930$561$22,480
Office Expenses$16,686$1,854$0$18,540
Payroll Taxes$16,373$1,260$360$17,993
Insurance$9,186$0$0$9,186
Interest$4,200$467$0$4,667
Depreciation Depletion$2,495$891$178$3,564
Fees for Services Other$3,453$0$0$3,453
Fees for Services Accounting$1,500$1,500$0$3,000
Advertising$351$39$0$390
Conferences and Meetings$0$190$0$190
Other Expenses$124$0$0$124
Total Functional Expenses$501,838$46,437$8,320$556,595
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
EIDL Loan$144,116
Escrow$21,650
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
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
Filing and Contact Details

Filer

Filer Name
Summit Nursery School
EIN
22-2561844
Phone
2152480919
Address
240 E Gowen Ave, Philadelphia, PA 19119
Doing Business As
Big Backyard Nursery School

Signing Officer

Name
Annie Harkins
Title
Chair
Phone
2152480919
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Annie Harkins
Formed
1985
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
14
Employees
15
Volunteers
0

Preparer

Firm
Julian Sur CPA
Address
675 Lancaster Ave, Berwyn, PA 19312
Preparer
Julian Sur CPA
Phone
6106474833
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

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

Pt VI, Line 12C

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

Pt VI, Line 15A

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

Pt VI, Line 15B

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

Pt VI, Line 19

Governing documents are made available to the public upon request.

Raw XML AppendixShowing 400 of 465 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/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
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IRS990/InsuranceGrp/TotalAmt09186
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0467
IRS990/InterestGrp/ProgramServicesAmt04200
IRS990/InterestGrp/TotalAmt04667
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt057
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt092079
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010337
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06773
IRS990/LandBldgEquipCostOrOtherBssAmt098852
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Nursery school services
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0265723
IRS990/NetAssetsOrFundBalancesEOYAmt0397628
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0265723
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0397628
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03176
IRS990/OccupancyGrp/ManagementAndGeneralAmt015878
IRS990/OccupancyGrp/ProgramServicesAmt044461
IRS990/OccupancyGrp/TotalAmt063515
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01854
IRS990/OfficeExpensesGrp/ProgramServicesAmt016686
IRS990/OfficeExpensesGrp/TotalAmt018540
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Payroll service
IRS990/OtherExpensesGrp/Desc1Cleaning
IRS990/OtherExpensesGrp/Desc2Outside services
IRS990/OtherExpensesGrp/Desc3Taxes
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0201
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt01807
IRS990/OtherExpensesGrp/ProgramServicesAmt121980
IRS990/OtherExpensesGrp/ProgramServicesAmt224451
IRS990/OtherExpensesGrp/ProgramServicesAmt3124
IRS990/OtherExpensesGrp/TotalAmt02008
IRS990/OtherExpensesGrp/TotalAmt121980
IRS990/OtherExpensesGrp/TotalAmt224451
IRS990/OtherExpensesGrp/TotalAmt3124
IRS990/OtherLiabilitiesGrp/BOYAmt0162441
IRS990/OtherLiabilitiesGrp/EOYAmt0165766
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0280147
IRS990/OtherSalariesAndWagesGrp/TotalAmt0280147
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0360
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01260
IRS990/PayrollTaxesGrp/ProgramServicesAmt016373
IRS990/PayrollTaxesGrp/TotalAmt017993
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Annie Harkins
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0688443
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0121490
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt0191317
IRS990/PYProgramServiceRevenueAmt0619859
IRS990/PYRevenuesLessExpensesAmt0254330
IRS990/PYSalariesCompEmpBnftPaidAmt0295753
IRS990/PYTotalExpensesAmt0487070
IRS990/PYTotalRevenueAmt0741400
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0131905
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0688500
IRS990/SavingsAndTempCashInvstGrp/BOYAmt031641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031652
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04883
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065054
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069937
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01890
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027025
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt028915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1144116
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Escrow
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EIDL Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06773
IRS990ScheduleD/TotalLiabilityAmt0165766
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 indendent board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0428164
IRS990/TotalAssetsEOYAmt0563394
IRS990/TotalAssetsGrp/BOYAmt0428164
IRS990/TotalAssetsGrp/EOYAmt0563394
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015

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