Frackville Learning Center

990EZ • Fiscal year 2013 • EIN 22-2585000

Sep 01, 2012 to Aug 31, 2013 • Filed on Nov 19, 2013

Organization Profile N/A

25 East Spring Street17931

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

-7.2%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

-36%

Faster asset growth than 12% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

-10%

Faster revenue growth than 32% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$19,976

Down $11,474 (-36%) from 2012

Net Assets

Down

$19,976

Down $9,235 (-32%) from 2012

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin27th percentile

Revenue

Down

$129,133

Down $14,387 (-10%) from 2012

Expenses

Down

$138,368

Down $6,255 (-4.3%) from 2012

Net Income

Down

-$9,235

Down $8,132 (-737%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

Highlighted filing

2013

Assets$19,976

Liabilities-

Net Assets$19,976

Open 2013 Filing

Operations Trend

Revenue Growth32nd percentile

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

Highlighted filing

2013

Revenue$129,133

Expenses$138,368

Net Income-$9,235

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Sep 1, 2012 to Aug 31, 2013
Signed: Nov 19, 2013
Return Version: 2012v2.0

Mission and Program Overview

Mission

To provide licensed nursery school classes for Pre-Kindergarten and Nursery age children in four developmental areas: Social, Emotional, Physical and Intellectual.

Filing and Contact Details

Filer

EIN: 22-2585000

Raw XML Appendix185 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
IRS990EZ/ActivitiesNotPreviouslyRpt	0	false
IRS990EZ/CashSavingsAndInvestments/BOY	0	22706
IRS990EZ/CashSavingsAndInvestments/EOY	0	9886
IRS990EZ/ContributionsGiftsGrantsEtc	0	1000
IRS990EZ/CostOfGoodsSold	0	0
IRS990EZ/CostOtherBasisAndSalesExpenses	0	0
IRS990EZ/DidOrgFileForm1120POLThisYear	0	false
IRS990EZ/DoesOrgHaveHospital	0	false
IRS990EZ/EngagedInExcessBenefitTrans	0	false
IRS990EZ/EngageInLobbyingActivities	0	false
IRS990EZ/EngagePoliticalCmpgnActivities	0	false
IRS990EZ/ExcessOrDeficitForYear	0	-9235
IRS990EZ/FeesAndOthPymtToIndContractors	0	2207
IRS990EZ/FiledScheduleA	0	true
IRS990EZ/ForeignFinancialAccount	0	false
IRS990EZ/ForeignOffice	0	false
IRS990EZ/Form720Filed	0	false
IRS990EZ/FundraisingGrossIncome	0	0
IRS990EZ/GamingGrossIncome	0	3816
IRS990EZ/GrossReceipts	0	132609
IRS990EZ/GrossReceiptsForPublicUse	0	0
IRS990EZ/InfoInScheduleOPartI	0	X
IRS990EZ/InfoInScheduleOPartII	0	X
IRS990EZ/InfoInScheduleOPartV	0	X
IRS990EZ/InitiationFeesAndCapitalContri	0	0
IRS990EZ/InvestmentIncome	0	287
IRS990EZ/MadeChangesToOrgnzngEtcDoc	0	false
IRS990EZ/MadeLoansToFromOfficers	0	false
IRS990EZ/MaintainAnyDonorAdvisedFunds	0	false
IRS990EZ/MethodOfAccountingCash	0	X
IRS990EZ/NetAssetsOrFundBalances/BOY	0	29211
IRS990EZ/NetAssetsOrFundBalancesBOY	0	29211
IRS990EZ/NetAssetsOrFundBalances/EOY	0	19976
IRS990EZ/NetAssetsOrFundBalancesEOY	0	19976
IRS990EZ/OccupancyRentUtilitiesAndMaint	0	16669
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	0	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	1	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	2	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	0	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	1	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	2	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	0	Arthur Kaplan
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	1	Alan Kaplan
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	2	Susan Kaplan
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	0	Secretary/Treas
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	1	Vice President
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	2	President
IRS990EZ/OperatingSchool	0	true
IRS990EZ/Organization501c3	0	X
IRS990EZ/OrganizationDissolvedEtc	0	false
IRS990EZ/OrganizationFiled990T	0	false
IRS990EZ/OrganizationHadUBI	0	false
IRS990EZ/OtherAssetsTotal/BOY	0	8744
IRS990EZ/OtherAssetsTotal/EOY	0	10090
IRS990EZ/OtherExpensesTotal	0	19688
IRS990EZ/OtherRevenueTotal	0	46
IRS990EZ/PartVIAHghstPaidCntrctProfSer	0	NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl	0	NONE
IRS990EZ/PrimaryExemptPurpose	0	To provide licensed nursery school classes for Pre-Kindergarten and Nursery age children in four developmental areas: Social, Emotional, Physical and Intellectual.
IRS990EZ/PrintingPublicationsPostage	0	93
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom	0	To provide licensed nursery school classes for Pre-Kindergarten and Nursery age children in four developmental areas: Social, Emotional, Physical and Intellectual.
IRS990EZ/ProgramServiceRevenue	0	127460
IRS990EZ/ProhibitedTaxShelterTrans	0	false
IRS990EZ/RelatedOrgControlledEntity	0	false
IRS990EZ/RelatedOrgSection527Org	0	false
IRS990EZ/SalariesOtherCompEmplBenefits	0	99711
IRS990EZ/ScheduleBNotRequired	0	X
IRS990EZ/SpecialEventsDirectExpenses	0	3476
IRS990EZ/SpecialEventsNetIncomeLoss	0	340
IRS990EZ/SubjectToProxyTax	0	false
IRS990EZ/SumOfTotalLiabilities/BOY	0	2239
IRS990EZ/TanningServicesProvided	0	false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine1	0	25 East Spring Street
IRS990EZ/TheBooksAreInCareOf/AddressUS/City	0	Frackville
IRS990EZ/TheBooksAreInCareOf/AddressUS/State	0	PA
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode	0	17931
IRS990EZ/TheBooksAreInCareOf/NamePerson	0	Lori Zimmerman
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber	0	5708741222
IRS990EZ/TotalAssets/BOY	0	31450
IRS990EZ/TotalAssets/EOY	0	19976
IRS990EZ/TotalExpenses	0	138368
IRS990EZ/TotalRevenue	0	129133
IRS990EZ/TransactionWithControlEntity	0	false
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg	0	false
IRS990EZ/WebSite	0	N/A
IRS990ScheduleA/School170b1Aii	0	X
IRS990ScheduleE/ComplianceWithRevProc7550	0	true
IRS990ScheduleE/DiscriminateRaceAdmissPolicies	0	false
IRS990ScheduleE/DiscriminateRaceAthleticProg	0	false
IRS990ScheduleE/DiscriminateRaceEducPolicies	0	false
IRS990ScheduleE/DiscriminateRaceEmplmnFaculty	0	false
IRS990ScheduleE/DiscriminateRaceOtherActy	0	false
IRS990ScheduleE/DiscriminateRaceScholarships	0	false
IRS990ScheduleE/DiscriminateRaceStudentsRights	0	false
IRS990ScheduleE/DiscriminateRaceUseOfFclts	0	false
IRS990ScheduleE/Form990ScheduleEPartII/Explanation	0	During registration a statement regarding the school's racially nondiscriminatory policy is disbursed to the parents.
IRS990ScheduleE/Form990ScheduleEPartII/Identifier	0	Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/GovernmentFinancialAidReceived	0	false
IRS990ScheduleE/GovernmentFinancialAidRevoked	0	false
IRS990ScheduleE/MaintCopiesOfAllSolicitations	0	true
IRS990ScheduleE/MaintCopiesOfBrochuresEtc	0	true
IRS990ScheduleE/MaintRacialCompositionRecords	0	true
IRS990ScheduleE/MaintScholarshipsRecords	0	true
IRS990ScheduleE/NondiscriminatoryPolicyStmt	0	true
IRS990ScheduleE/PolicyPublViaBroadcastMedia	0	true
IRS990ScheduleE/PolicyStatementInBrochuresEtc	0	true
IRS990ScheduleO/GeneralExplanation/Explanation	0	Payroll Liabilties - Beginning $2239 Payroll Liabilties - Ending $0
IRS990ScheduleO/GeneralExplanation/Explanation	1	Accounts Receivable - Beginning $7645 Accounts Receivable - Ending $10090
IRS990ScheduleO/GeneralExplanation/Explanation	2	Machinery and Equipment - Beginning $1099 Machinery and Equipment - Ending $0
IRS990ScheduleO/GeneralExplanation/Explanation	3	Janitorial $50
IRS990ScheduleO/GeneralExplanation/Explanation	4	Bank Changes $57
IRS990ScheduleO/GeneralExplanation/Explanation	5	Bookkeeping $124
IRS990ScheduleO/GeneralExplanation/Explanation	6	License Fees $129
IRS990ScheduleO/GeneralExplanation/Explanation	7	Continuing education $180
IRS990ScheduleO/GeneralExplanation/Explanation	8	Special Events $534
IRS990ScheduleO/GeneralExplanation/Explanation	9	Supply Bag $600
IRS990ScheduleO/GeneralExplanation/Explanation	10	Internet $762
IRS990ScheduleO/GeneralExplanation/Explanation	11	Telephone $1102
IRS990ScheduleO/GeneralExplanation/Explanation	12	Classroom Supplies $4148
IRS990ScheduleO/GeneralExplanation/Explanation	13	Payroll Taxes $8775
IRS990ScheduleO/GeneralExplanation/Explanation	14	Insurance $1129
IRS990ScheduleO/GeneralExplanation/Explanation	15	Office Expenses $247
IRS990ScheduleO/GeneralExplanation/Explanation	16	Advertising and Promotion $1851
IRS990ScheduleO/GeneralExplanation/Explanation	17	Miscellaneous $46
IRS990ScheduleO/GeneralExplanation/Identifier	0	Form 990-EZ, Part II, Line 26.1
IRS990ScheduleO/GeneralExplanation/Identifier	1	Form 990-EZ, Part II, Line 24.1005
IRS990ScheduleO/GeneralExplanation/Identifier	2	Form 990-EZ, Part II, Line 24.1003
IRS990ScheduleO/GeneralExplanation/Identifier	3	Form 990-EZ, Part I, Line 16.12
IRS990ScheduleO/GeneralExplanation/Identifier	4	Form 990-EZ, Part I, Line 16.10
IRS990ScheduleO/GeneralExplanation/Identifier	5	Form 990-EZ, Part I, Line 16.9
IRS990ScheduleO/GeneralExplanation/Identifier	6	Form 990-EZ, Part I, Line 16.8
IRS990ScheduleO/GeneralExplanation/Identifier	7	Form 990-EZ, Part I, Line 16.7
IRS990ScheduleO/GeneralExplanation/Identifier	8	Form 990-EZ, Part I, Line 16.6
IRS990ScheduleO/GeneralExplanation/Identifier	9	Form 990-EZ, Part I, Line 16.5
IRS990ScheduleO/GeneralExplanation/Identifier	10	Form 990-EZ, Part I, Line 16.4
IRS990ScheduleO/GeneralExplanation/Identifier	11	Form 990-EZ, Part I, Line 16.3
IRS990ScheduleO/GeneralExplanation/Identifier	12	Form 990-EZ, Part I, Line 16.2
IRS990ScheduleO/GeneralExplanation/Identifier	13	Form 990-EZ, Part I, Line 16.1
IRS990ScheduleO/GeneralExplanation/Identifier	14	Form 990-EZ, Part I, Line 16.1012
IRS990ScheduleO/GeneralExplanation/Identifier	15	Form 990-EZ, Part I, Line 16.1002
IRS990ScheduleO/GeneralExplanation/Identifier	16	Form 990-EZ, Part I, Line 16.1001
IRS990ScheduleO/GeneralExplanation/Identifier	17	Form 990-EZ, Part I, Line 8.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	Total Liabilities.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	Other Assets.1005
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	Other Assets.1003
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	Other Expenses.12
IRS990ScheduleO/GeneralExplanation/ReturnReference	4	Other Expenses.10
IRS990ScheduleO/GeneralExplanation/ReturnReference	5	Other Expenses.9
IRS990ScheduleO/GeneralExplanation/ReturnReference	6	Other Expenses.8
IRS990ScheduleO/GeneralExplanation/ReturnReference	7	Other Expenses.7
IRS990ScheduleO/GeneralExplanation/ReturnReference	8	Other Expenses.6
IRS990ScheduleO/GeneralExplanation/ReturnReference	9	Other Expenses.5
IRS990ScheduleO/GeneralExplanation/ReturnReference	10	Other Expenses.4
IRS990ScheduleO/GeneralExplanation/ReturnReference	11	Other Expenses.3
IRS990ScheduleO/GeneralExplanation/ReturnReference	12	Other Expenses.2
IRS990ScheduleO/GeneralExplanation/ReturnReference	13	Other Expenses.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	14	Other Expenses.1012
IRS990ScheduleO/GeneralExplanation/ReturnReference	15	Other Expenses.1002
IRS990ScheduleO/GeneralExplanation/ReturnReference	16	Other Expenses.1001
IRS990ScheduleO/GeneralExplanation/ReturnReference	17	Other Revenue.1
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/Filer/EIN	0	222585000
ReturnHeader/Filer/Name/BusinessNameLine1	0	Frackville Learning Center
ReturnHeader/Filer/NameControl	0	FRAC
ReturnHeader/Filer/Phone	0	5708741222
ReturnHeader/Filer/USAddress/AddressLine1	0	25 East Spring Street
ReturnHeader/Filer/USAddress/City	0	Frackville
ReturnHeader/Filer/USAddress/State	0	PA
ReturnHeader/Filer/USAddress/ZIPCode	0	17931
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2013-11-19
ReturnHeader/Officer/Name	0	Alan Kaplan
ReturnHeader/Officer/Title	0	Vice President
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	St Clair & Associates PC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	300 One Norwegian Plaza
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	Pottsville
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	PA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	17901
ReturnHeader/Preparer/Name	0	William E Kirwan CPA
ReturnHeader/Preparer/Phone	0	5706222464
ReturnHeader/ReturnType	0	990EZ
ReturnHeader/TaxPeriodBeginDate	0	2012-09-01
ReturnHeader/TaxPeriodEndDate	0	2013-08-31
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2013-11-19T05:11:45-08:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $19,976
Liabilities: -
Net assets: $19,976
Revenue: $129,133
Expenses: $138,368
Net income: -$9,235

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2019Detailed filing. Detailed filing data is available for this year.	$0.00		$0.00	$0.92	$1.14	$0.21
2018Detailed filing. Detailed filing data is available for this year.	$0.21		$0.21	$1.37	$1.43	$0.06
2017Detailed filing. Detailed filing data is available for this year.	$0.27		$0.27	$1.39	$1.45	$0.06
2016Detailed filing. Detailed filing data is available for this year.	$0.34		$0.34	$1.45	$1.40	$0.05
2015Detailed filing. Detailed filing data is available for this year.	$0.28		$0.28	$1.41	$1.25	$0.16
2014Detailed filing. Detailed filing data is available for this year.	$0.13		$0.13	$1.01	$1.08	$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.20		$0.20	$1.29	$1.38	$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.31	$0.02	$0.29	$1.44	$1.45	$0.01
2011Summary only. Only limited summary data is available for this year.	$0.32	$0.02		$1.43	$1.36	$0.07