Civic Intelligence

Children'S Village Inc

EIN 23-2223552 • 501(c)3 • Philadelphia, PA

Profile

To provide early childhood education and school-age academic enrichment distinguished by excellence and family diversity. Working together with children, parents, and the community, we promote a society that is fair, compassionate, and economically vibrant.

125 North 8th StreetPhiladelphia, PA 19106

www.childrensvillagephila.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.57x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.50x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.4%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$226,760

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

16th percentile

-7.4%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,155,039

Down $571,348 (-7.4%) from 2023

Liabilities

Down

$4,112,707

Down $452,517 (-9.9%) from 2023

Net Assets

Down

$3,042,332

Down $118,831 (-3.8%) from 2023

Revenue

Up

$8,261,470

Up $178,973 (+2.2%) from 2023

Expenses

Up

$8,380,301

Up $83,865 (+1.0%) from 2023

Net Income

Up

-$118,831

Up $95,108 (+44%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,430,572Liabilities 2010: $287,036Net Assets 2010: $1,143,5362010Assets 2011: $933,501Liabilities 2011: $283,329Net Assets 2011: $650,1722011Assets 2012: $797,638Liabilities 2012: $362,973Net Assets 2012: $434,6652012Assets 2013: $851,669Liabilities 2013: $294,180Net Assets 2013: $557,4892013Assets 2014: $977,287Liabilities 2014: $289,789Net Assets 2014: $687,4982014Assets 2015: $1,150,400Liabilities 2015: $378,616Net Assets 2015: $771,7842015Assets 2016: $1,715,045Liabilities 2016: $419,267Net Assets 2016: $1,295,7782016Assets 2017: $1,577,998Liabilities 2017: $415,165Net Assets 2017: $1,162,8332017Assets 2018: $2,870,372Liabilities 2018: $440,455Net Assets 2018: $2,429,9172018Assets 2019: $2,979,624Liabilities 2019: $421,794Net Assets 2019: $2,557,8302019Assets 2020: $3,779,225Liabilities 2020: $1,377,279Net Assets 2020: $2,401,9462020Assets 2021: $3,889,111Liabilities 2021: $1,440,597Net Assets 2021: $2,448,5142021Assets 2022: $3,816,304Liabilities 2022: $441,202Net Assets 2022: $3,375,1022022Assets 2023: $7,726,387Liabilities 2023: $4,565,224Net Assets 2023: $3,161,1632023Assets 2024: $7,155,039Liabilities 2024: $4,112,707Net Assets 2024: $3,042,3322024

Highlighted filing

2024

Assets$7,155,039
Liabilities$4,112,707
Net Assets$3,042,332

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,330,3592010Expenses 2011: $4,580,3582011Expenses 2012: $4,971,1362012Expenses 2013: $5,106,0352013Revenue 2014: $5,324,831Expenses 2014: $5,194,822Net Income 2014: $130,0092014Revenue 2015: $5,516,887Expenses 2015: $5,432,601Net Income 2015: $84,2862015Revenue 2016: $6,154,002Expenses 2016: $5,630,008Net Income 2016: $523,9942016Revenue 2017: $5,652,380Expenses 2017: $5,785,325Net Income 2017: -$132,9452017Revenue 2018: $7,206,291Expenses 2018: $5,939,207Net Income 2018: $1,267,0842018Revenue 2019: $6,353,630Expenses 2019: $6,225,717Net Income 2019: $127,9132019Revenue 2020: $6,190,229Expenses 2020: $6,346,113Net Income 2020: -$155,8842020Revenue 2021: $6,129,124Expenses 2021: $6,082,556Net Income 2021: $46,5682021Revenue 2022: $8,390,956Expenses 2022: $7,464,368Net Income 2022: $926,5882022Revenue 2023: $8,082,497Expenses 2023: $8,296,436Net Income 2023: -$213,9392023Revenue 2024: $8,261,470Expenses 2024: $8,380,301Net Income 2024: -$118,8312024

Highlighted filing

2024

Revenue$8,261,470
Expenses$8,380,301
Net Income-$118,831

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.16$4.11$3.04$8.26$8.38$0.12
2023Detailed filing. Detailed filing data is available for this year.$7.73$4.57$3.16$8.08$8.30$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.82$0.44$3.38$8.39$7.46$0.93
2021Detailed filing. Detailed filing data is available for this year.$3.89$1.44$2.45$6.13$6.08$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.78$1.38$2.40$6.19$6.35$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.98$0.42$2.56$6.35$6.23$0.13
2018Summary only. Only limited summary data is available for this year.$2.87$0.44$2.43$7.21$5.94$1.27
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.42$1.16$5.65$5.79$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.42$1.30$6.15$5.63$0.52
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.38$0.77$5.52$5.43$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.29$0.69$5.32$5.19$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.29$0.56$5.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.36$0.43$4.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.28$0.65$4.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.29$1.14$4.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$8,261,470
Mission and Program Overview

Mission

To provide early childhood education and school-age academic enrichment distinguished by excellence and family diversity. Working together with children, parents, and the community, we promote a society that is fair, compassionate, and economically vibrant.

To provide early childhood education and school-age academic enrichment distinguished by excellence and family diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,903,733$2,359,712▲ $455,979
Cash and Non-Interest-Bearing Accounts$510,110$288,809▼ $221,301
Pledges and Grants Receivable$252,179$259,203▲ $7,024
Accounts Receivable$297,041$232,969▼ $64,072
Land, Buildings, and Equipment, Net$541,954$212,448▼ $329,506
Prepaid Expenses and Deferred Charges$78,143$135,042▲ $56,899
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$7,726,387$7,155,039▼ $571,348
Other Assets Total$4,143,227$3,666,856▼ $476,371
Liabilities
Other Liabilities$4,152,240$3,726,748▼ $425,492
Accounts Payable and Accrued Expenses$344,810$349,612▲ $4,802
Deferred Revenue$68,174$36,347▼ $31,827
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,565,224$4,112,707▼ $452,517
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,035,925$2,941,332▼ $94,593
Net Assets With Donor Restrictions$125,238$101,000▼ $24,238
Total Net Assets Fund Balance$3,161,163$3,042,332▼ $118,831
Total Liabilities and Net Assets / Fund Balance$7,726,387$7,155,039▼ $571,348

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$191,866$3,027,151$3,219,017
Equipment$20,582$247,994$268,576
Other Assets Org$3,666,856--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary GrahamExecutive DirectorFT$216,058$10,702$226,760
Jewel Davis-tombulProgram DirectorFT$109,074$5,952$115,026

Board Members and Trustees

NameTitle
Sharon WardPresident
Samantha Kats EsquireVice President
Christine Van Het Hoen CfaBoard of Directors
Hannah ClementsBoard of Directors
Jacqueline KameenBoard of Directors
James B McelwainBoard of Directors
James MartinBoard of Directors
Jeffrey LyndsBoard of Directors
Maggie Soboleski EsquireBoard of Directors
Matthew a Fontana EsquireBoard of Directors
Monet Trent IrvingBoard of Directors
Nabila Dahodwala MdBoard of Directors
Philippa Campbell PhdBoard of Directors
Robert Jara CPABoard of Directors
Vincent Annerhed-harrisBoard of Directors
Zach ParisBoard of Directors
Meredith JermannSecretary
Abigail McmahonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,109,565
Program Service Revenue
$4,027,320
Investment Income
$75,981
Other Revenue
$48,604
All Other Contributions
$530,053
Change in Net Assets
$-118,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,261,470
Total Revenue per Audited Statements
$8,261,470
Total Revenue per Form 990
$8,261,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,075,522
Other Expenses$2,304,779
Total Fundraising Expense$189,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,146,220$455,767$64,726$4,666,713
Occupancy$727,436$50,190$31,200$808,826
Other Employee Benefits$610,501$67,109$9,531$687,141
Payroll Taxes$347,070$38,151$5,418$390,639
Depreciation Depletion$308,722$20,581$13,721$343,024
Current Officers, Directors, Trustees, and Key Employees$294,109$32,329$4,591$331,029
Fees for Services Other$126,833$55,713$45,705$228,251
Insurance$60,468$4,031$2,688$67,187
Office Expenses$44,335$13,541$3,406$61,282
Other Expenses$58,210$4,514$7,381$58,210
All Other Expenses$17,231$7,546$343$25,120
Travel$21,924$2,410$342$24,676
Information Technology$16,353$1,090$727$18,170
Total Functional Expenses$7,426,479$764,043$189,779$8,380,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,380,301
Total Expenses per Audited Statements$8,380,301
Total Expenses per Form 990$8,380,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$3,726,748
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, PART VI, SECTION B, LINE 11B:

Prior to its filing with the irs, a copy of the final form 990 is provided to each voting member of the governing board for review.

FORM 990, PART VI, SECTION B, LINE 12C:

The conflict of interest policy is given to each voting member of the governing board to review and sign. If a potential conflict is raised, it is discussed and if a conflict is declared, the conflicted board member would recuse himself/herself in accordance with the policy.

FORM 990, PART VI, SECTION B, LINE 15A:

The executive and governance committee reviews and approves executive director's compensation annually. The process includes a review of peer salary data.

FORM 990, PART VI, SECTION C, LINE 19:

Copies of the organization's governing documents, financial statements and form 990 will be provided on request. They are also available for inspection at its office.

Filing and Contact Details

Filer

Filer Name
Children's Village Inc
EIN
23-2223552
In Care Of
% PRESIDENT
Phone
2159310190
Address
125 North 8th Street, Philadelphia, PA 19106

Signing Officer

Name
Meredith Jermann
Title
President
Phone
2159310190
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meredith Jermann
Formed
1982
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
148
Volunteers
25

Preparer

Firm
Withumsmithbrown Pc
Address
1835 MARKET STREET SUITE 1710, PHILADELPHIA, PA 19103-2945
Preparer
Richard Ruvelson
Phone
2155462140
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(1). GAAP requires entities to evaluate, measure, recognize and disclose any uncertain tax positions. GAAP prescribes a minimum recognition threshold that a tax position is required to meet in order to be recognized in the financial statements. The Organization believes that it had no uncertain tax positions as defined in the standard.

Raw XML AppendixShowing 400 of 662 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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