Civic Intelligence

Central Nursery School Inc

990 • Fiscal year 2019 • EIN 23-2341148

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 30, 2019

111 West Wayne AvenueWayne, PA 19087

(610) 688-8563

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.18x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.32x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

71st percentile

$59,583

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

51st percentile

3.5%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

2.3%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$816,116

Up $27,876 (+3.5%) from 2018

Net Assets

Up

$665,335

Up $40,254 (+6.4%) from 2018

Liabilities

Down

$150,781

Down $12,378 (-7.6%) from 2018

Revenue

Up

$473,370

Up $10,500 (+2.3%) from 2018

Expenses

Up

$433,116

Up $3,026 (+0.7%) from 2018

Net Income

Up

$40,254

Up $7,474 (+23%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $417,567Liabilities 2011: $132,563Net Assets 2011: $285,0042011Assets 2012: $447,778Liabilities 2012: $135,351Net Assets 2012: $312,4272012Assets 2013: $420,869Liabilities 2013: $127,454Net Assets 2013: $293,4152013Assets 2014: $501,764Liabilities 2014: $172,868Net Assets 2014: $328,8962014Assets 2016: $724,214Liabilities 2016: $206,683Net Assets 2016: $517,5312016Assets 2017: $756,529Liabilities 2017: $160,397Net Assets 2017: $596,1322017Assets 2018: $788,240Liabilities 2018: $163,159Net Assets 2018: $625,0812018Assets 2019: $816,116Liabilities 2019: $150,781Net Assets 2019: $665,3352019Assets 2020: $748,313Liabilities 2020: $53,384Net Assets 2020: $694,9292020Assets 2021: $896,042Liabilities 2021: $164,545Net Assets 2021: $731,4972021Assets 2022: $954,618Liabilities 2022: $194,231Net Assets 2022: $760,3872022Assets 2023: $974,802Liabilities 2023: $231,777Net Assets 2023: $743,0252023Assets 2024: $1,106,990Liabilities 2024: $249,059Net Assets 2024: $857,9312024Assets 2025: $1,179,602Liabilities 2025: $309,514Net Assets 2025: $870,0882025

Highlighted filing

2019

Assets$816,116
Liabilities$150,781
Net Assets$665,335

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $484,808Expenses 2011: $481,365Net Income 2011: $3,4432011Revenue 2012: $479,025Expenses 2012: $451,612Net Income 2012: $27,4132012Revenue 2013: $431,746Expenses 2013: $450,758Net Income 2013: -$19,0122013Revenue 2014: $398,526Expenses 2014: $363,050Net Income 2014: $35,4762014Revenue 2016: $439,027Expenses 2016: $368,156Net Income 2016: $70,8712016Revenue 2017: $515,716Expenses 2017: $437,085Net Income 2017: $78,6312017Revenue 2018: $462,870Expenses 2018: $430,090Net Income 2018: $32,7802018Revenue 2019: $473,370Expenses 2019: $433,116Net Income 2019: $40,2542019Revenue 2020: $426,201Expenses 2020: $396,597Net Income 2020: $29,6042020Revenue 2021: $477,143Expenses 2021: $440,585Net Income 2021: $36,5582021Revenue 2022: $589,091Expenses 2022: $560,191Net Income 2022: $28,9002022Revenue 2023: $593,887Expenses 2023: $627,027Net Income 2023: -$33,1402023Revenue 2024: $732,000Expenses 2024: $617,094Net Income 2024: $114,9062024Revenue 2025: $674,275Expenses 2025: $662,118Net Income 2025: $12,1572025

Highlighted filing

2019

Revenue$473,370
Expenses$433,116
Net Income$40,254
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 30, 2019
Return Version
2018v3.1
Gross Receipts
$475,436
Mission and Program Overview

Mission

Dedicated to providing continuing community service to preschool children and their parents by the operation of a preschool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$465,799$509,695▲ $43,896
Investments in Publicly Traded Securities$168,989$180,458▲ $11,469
Accounts Receivable$99,397$56,348▼ $43,049
Land, Buildings, and Equipment, Net$40,890$52,890▲ $12,000
Cash and Non-Interest-Bearing Accounts$9,900$12,053▲ $2,153
Prepaid Expenses and Deferred Charges$3,265$4,672▲ $1,407
Total Assets$788,240$816,116▲ $27,876
Liabilities
Deferred Revenue$161,473$150,128▼ $11,345
Accounts Payable and Accrued Expenses$1,686$653▼ $1,033
Total Liabilities$163,159$150,781▼ $12,378
Net Assets / Fund Balance
Unrestricted Net Assets$625,081$665,335▲ $40,254
Total Net Assets Fund Balance$625,081$665,335▲ $40,254
Total Liabilities and Net Assets / Fund Balance$788,240$816,116▲ $27,876

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,839$72,980-
Leasehold Improvements$51,051$66,923-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trisha MacronePresidentFT$59,583$59,583
Shelby FrankelVice-presidentPT$18,754$18,754
Janet MenserSecretaryPT$7,216$7,216

Board Members and Trustees

NameTitle
Alison SnellDirector
Jeff SoderbergDirector
Mark MazanekDirector
Mary Kay ElsenDirector
Todd OkenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,245
Program Service Revenue
$434,364
Investment Income
$10,240
Other Revenue
$23,521
All Other Contributions
$5,245
Change in Net Assets
$40,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,599
Other Expenses$117,557
Grants and Similar Amounts Paid$18,960
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,279$51,239$0$189,518
Current Officers, Directors, Trustees, and Key Employees$25,971$59,583$0$85,554
All Other Expenses$20,634$6,654$0$27,288
Occupancy$19,500$6,500$0$26,000
Payroll Taxes$12,230$9,297$0$21,527
Grants to Domestic Individuals$18,960--$18,960
Office Expenses$12,296$4,098$0$16,394
Depreciation Depletion$5,574$1,858$0$7,432
Insurance$4,109$3,170$0$7,279
Fees for Services Accounting$0$6,255$0$6,255
Advertising$0$3,124$0$3,124
Other Expenses$1,166$0$0$1,166
Total Functional Expenses$277,014$156,102$0$433,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,561
Fundraising Direct Expenses$2,066
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
Yes
Audit committee
No
Backup withholding compliance
Yes
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, Part VI, Line 9

Mark mazanek 158 brooklea rd. Rosemont pa 19010

Form 990, Part VI, Line 9

Todd oken 349 colket lane wayne pa 19087

Form 990, Part VI, Line 9

Jeff soderberg 381 colket lane wayne pa 19087

Form 990, Part VI, Line 9

Alison snell 691 sproul road bryn mawr pa 19010

Form 990, Part VI, Line 9

Mary kay 6 chestnut lane wayne pa 19087

Filing and Contact Details

Filer

Filer Name
Central Nursery School Inc
EIN
23-2341148
Phone
6106888563
Address
111 WEST WAYNE AVENUE, WAYNE, PA 19087

Signing Officer

Name
Trisha Macrone
Title
Director
Phone
6106888563
Signed
2019-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trisha Macrone
Formed
1966
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
3
Employees
18
Volunteers
10

Preparer

Firm
O'Neill & Company Inc
Address
1591 MCDANIEL DR, WEST CHESTER, PA 19380-7039
Preparer
BERNARD A O'NEILL CPA
Phone
6108363131
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Taxpayer internal accountant reviews with cpa (preparer) before filing form 990

Pt VI, Line 8A

Organization's secretary records minutes for the two board meetings held each year

Form 990, Part IX, Line 24E

Miscellaneous 26615. 19961. 6654. 0.

Form 990, Part IX, Line 24E

Bad debts expense 673. 673. 0. 0.

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IRS990/PYOtherExpensesAmt0113910
IRS990/PYOtherRevenueAmt016390
IRS990/PYProgramServiceRevenueAmt0433084
IRS990/PYRevenuesLessExpensesAmt032780
IRS990/PYSalariesCompEmpBnftPaidAmt0290123
IRS990/PYTotalExpensesAmt0430090
IRS990/PYTotalRevenueAmt0462870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt040254
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0473370
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0465799
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0509695
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt05245
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05245
IRS990ScheduleA/Total509Grp/TotalAmt05245
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05245
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01839
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072980
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt074819
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt051051
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt066923
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0117974
IRS990ScheduleD/TotalBookValueLandBuildingsAmt052890
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/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THROUGH CORRESPONDENCE AND REGISTRATION FORMS THROUGH CORRESPONDENCE AND REGISTRATION FORMS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010185
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0n/a
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0cash
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAXPAYER INTERNAL ACCOUNTANT REVIEWS WITH CPA (PREPARER) BEFORE FILING FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S SECRETARY RECORDS MINUTES FOR THE TWO BOARD MEETINGS HELD EACH YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARK MAZANEK 158 BROOKLEA RD. ROSEMONT PA 19010
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TODD OKEN 349 COLKET LANE WAYNE PA 19087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JEFF SODERBERG 381 COLKET LANE WAYNE PA 19087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALISON SNELL 691 SPROUL ROAD BRYN MAWR PA 19010
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MARY KAY 6 CHESTNUT LANE WAYNE PA 19087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS 26615. 19961. 6654. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BAD DEBTS EXPENSE 673. 673. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0788240
IRS990/TotalAssetsEOYAmt0816116
IRS990/TotalAssetsGrp/BOYAmt0788240
IRS990/TotalAssetsGrp/EOYAmt0816116
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05245
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156102
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0277014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0433116
IRS990/TotalGrossUBIAmt03495
IRS990/TotalLiabilitiesBOYAmt0163159
IRS990/TotalLiabilitiesEOYAmt0150781
IRS990/TotalLiabilitiesGrp/BOYAmt0163159
IRS990/TotalLiabilitiesGrp/EOYAmt0150781
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0625081
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0665335
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0277014
IRS990/TotalProgramServiceRevenueAmt0434364
IRS990/TotalReportableCompFromOrgAmt085553

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.31$0.87$0.67$0.66$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.25$0.86$0.73$0.62$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.23$0.74$0.59$0.63$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.95$0.19$0.76$0.59$0.56$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.16$0.73$0.48$0.44$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.05$0.69$0.43$0.40$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.15$0.67$0.47$0.43$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.16$0.63$0.46$0.43$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.16$0.60$0.52$0.44$0.08
2016Summary only. Only limited summary data is available for this year.$0.72$0.21$0.52$0.44$0.37$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.17$0.33$0.40$0.36$0.04
2013Summary only. Only limited summary data is available for this year.$0.42$0.13$0.29$0.43$0.45$0.02
2012Summary only. Only limited summary data is available for this year.$0.45$0.14$0.31$0.48$0.45$0.03
2011Summary only. Only limited summary data is available for this year.$0.42$0.13$0.29$0.48$0.48$0.00