Civic Intelligence

Main Line School Night Association

990 • Fiscal year 2015 • EIN 23-6050469

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

260 Gulph Creek RoadRadnor, PA 19087

(610) 687-0460

Siviq Scores

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

Liabilities / Assets

61st percentile

0.11x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.07x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

54th percentile

4.4%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

57th percentile

3.5%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

7.5%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$549,951

Up $18,533 (+3.5%) from 2014

Net Assets

Up

$490,481

Up $40,175 (+8.9%) from 2014

Liabilities

Down

$59,470

Down $21,642 (-27%) from 2014

Revenue

Up

$910,953

Up $63,221 (+7.5%) from 2014

Expenses

Up

$870,778

Up $5,732 (+0.7%) from 2014

Net Income

Up

$40,175

Up $57,489 (+332%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $531,418Liabilities 2014: $81,112Net Assets 2014: $450,3062014Assets 2015: $549,951Liabilities 2015: $59,470Net Assets 2015: $490,4812015Assets 2016: $607,997Liabilities 2016: $76,544Net Assets 2016: $531,4532016Assets 2017: $603,056Liabilities 2017: $93,017Net Assets 2017: $510,0392017Assets 2018: $767,658Liabilities 2018: $99,567Net Assets 2018: $668,0912018Assets 2019: $751,969Liabilities 2019: $100,295Net Assets 2019: $651,6742019Assets 2020: $769,358Liabilities 2020: $220,650Net Assets 2020: $548,7082020Assets 2021: $823,310Liabilities 2021: $195,417Net Assets 2021: $627,8932021Assets 2022: $833,753Liabilities 2022: $103,566Net Assets 2022: $730,1872022Assets 2023: $833,177Liabilities 2023: $111,150Net Assets 2023: $722,0272023Assets 2024: $842,457Liabilities 2024: $122,964Net Assets 2024: $719,4932024

Highlighted filing

2015

Assets$549,951
Liabilities$59,470
Net Assets$490,481

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $847,732Expenses 2014: $865,046Net Income 2014: -$17,3142014Revenue 2015: $910,953Expenses 2015: $870,778Net Income 2015: $40,1752015Revenue 2016: $890,037Expenses 2016: $849,065Net Income 2016: $40,9722016Revenue 2017: $913,889Expenses 2017: $935,303Net Income 2017: -$21,4142017Revenue 2018: $1,257,560Expenses 2018: $1,099,508Net Income 2018: $158,0522018Revenue 2019: $1,114,861Expenses 2019: $1,131,278Net Income 2019: -$16,4172019Revenue 2020: $958,878Expenses 2020: $1,061,843Net Income 2020: -$102,9652020Revenue 2021: $1,018,236Expenses 2021: $939,051Net Income 2021: $79,1852021Revenue 2022: $1,242,844Expenses 2022: $1,140,550Net Income 2022: $102,2942022Revenue 2023: $1,293,464Expenses 2023: $1,301,624Net Income 2023: -$8,1602023Revenue 2024: $1,440,173Expenses 2024: $1,442,707Net Income 2024: -$2,5342024

Highlighted filing

2015

Revenue$910,953
Expenses$870,778
Net Income$40,175
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$913,837
Mission and Program Overview

Mission

Main line school night is committed to enhancing community life by providing adults with opportunities to pursue lifelong learning through a wide selection of affordable, stimulating classes and programs that contribute to personal growth and enrichment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$253,746$230,841▼ $22,905
Land, Buildings, and Equipment, Net$214,935$225,119▲ $10,184
Cash and Non-Interest-Bearing Accounts$47,105$67,284▲ $20,179
Prepaid Expenses and Deferred Charges$12,840$11,762▼ $1,078
Inventories for Sale or Use$472--
Total Assets$531,418$549,951▲ $18,533
Other Assets Total$2,320$14,945▲ $12,625
Liabilities
Deferred Revenue$24,782$33,558▲ $8,776
Accounts Payable and Accrued Expenses$40,197$14,159▼ $26,038
Other Liabilities$16,133$11,753▼ $4,380
Total Liabilities$81,112$59,470▼ $21,642
Net Assets / Fund Balance
Unrestricted Net Assets$436,081$446,256▲ $10,175
Temporarily Rstr Net Assets$14,225$44,225▲ $30,000
Total Net Assets Fund Balance$450,306$490,481▲ $40,175
Total Liabilities and Net Assets / Fund Balance$531,418$549,951▲ $18,533

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$215,433$21,354$236,787
Equipment$9,686$7,382$17,068
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$134,665
Program Service Revenue
$775,352
Investment Income
$895
Other Revenue
$41
All Other Contributions
$110,711
Change in Net Assets
$40,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$910,953
Total Revenue per Audited Statements
$910,953
Total Revenue per Form 990
$910,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$537,203
Salaries, Compensation, and Employee Benefits$333,575
Total Fundraising Expense$20,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,872$58,872$1,888$212,632
Current Officers, Directors, Trustees, and Key Employees$51,598$15,876$11,907$79,381
Office Expenses$66,372$12,458-$78,830
All Other Expenses$45,482$10,092$5,841$61,415
Other Expenses$23,431$5,885-$23,431
Insurance$13,527$9,018-$22,545
Occupancy$22,524--$22,524
Fees for Services Accounting-$22,000-$22,000
Payroll Taxes$14,830$5,447$1,000$21,277
Other Employee Benefits$12,955$5,089-$18,044
Depreciation Depletion$9,786$3,262-$13,048
Advertising-$7,064-$7,064
Information Technology$3,175$3,176-$6,351
Fees for Services Other$1,766$648$119$2,533
Pension Plan Contributions$1,584$657-$2,241
Total Functional Expenses$690,479$159,544$20,755$870,778

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$870,778
Total Expenses per Audited Statements$870,778
Total Expenses per Form 990$870,778
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
Accrued Payroll & Related Costs$9,905
Gift Certificates$1,848
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 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, Page 6, Part VI, Line 11B

The 2014 form 990 (for the fiscal year ended june 30, 2015) that will be filed on or before the extended due date of may 15, 2016 will be made available to the organization's finance committee for its review. If any changes are required to form 990 subsequent to the finance committee's review, an amended form 990 will be promptly filed.

Form 990, Page 6, Part VI, Line 12C

To ensure mlsn operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status periodic reviews shall be conducted. The periodic review shall, at a minimum, include the following subjects: a. Whether the compensation arrangements and benefits are reasonable, based on competent survey information, and the results of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations (if applicable) conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves the hiring of a new executive director, as recommended by the ad-hoc search committee. The board of directors, in conjunction with the board chair and the executive committee, determines and approves compensation for the executive director, the organization's highest paid employee.

Form 990, Page 6, Part VI, Line 18

Main line school night association makes its form 990 available upon request to interested parties.

Form 990, Page 6, Part VI, Line 19

Main line school night association makes its audited financial statements and governing documents available upon request to interested parties.

Filing and Contact Details

Filer

Filer Name
Main Line School Night Association
EIN
23-6050469
Phone
6106870460
Address
260 GULPH CREEK ROAD, RADNOR, PA 19087

Signing Officer

Name
John K Einspanier
Title
Treasurer
Phone
6106870460
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1938
Legal Domicile
Pa
Voting Board Members
19
Independent Board Members
19
Employees
23

Preparer

Firm
David S Schwartz CPA
Address
702 CORNERSTONE LN, BRYN MAWR, PA 19010
Preparer
David S Schwartz CPA
Phone
6105202285
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Main line school night is committed to enhancing community life by providing adults with opportunities to pursue lifelong learning through a wide selection of affordable, stimulating classes and programs that contribute to personal growth and enrichment.

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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/SavingsAndTempCashInvstGrp/EOYAmt0230841
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt07382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017068
IRS990ScheduleD/ExpensesSubtotalAmt0870778
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0215433
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021354
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0236787
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11848
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL & RELATED COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GIFT CERTIFICATES
IRS990ScheduleD/RevenueSubtotalAmt0910953
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0225119
IRS990ScheduleD/TotalExpensesPerForm990Amt0870778
IRS990ScheduleD/TotalLiabilityAmt011753
IRS990ScheduleD/TotalRevenuePerForm990Amt0910953
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0910953
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0870778
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MAIN LINE SCHOOL NIGHT'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED IN ITS COURSE CATALOGS AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MAIN LINE SCHOOL NIGHT DOES NOT MAINTAIN ANY RECORDS REGARDING RACE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAIN LINE SCHOOL NIGHT IS COMMITTED TO ENHANCING COMMUNITY LIFE BY PROVIDING ADULTS WITH OPPORTUNITIES TO PURSUE LIFELONG LEARNING THROUGH A WIDE SELECTION OF AFFORDABLE, STIMULATING CLASSES AND PROGRAMS THAT CONTRIBUTE TO PERSONAL GROWTH AND ENRICHMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 2014 FORM 990 (FOR THE FISCAL YEAR ENDED JUNE 30, 2015) THAT WILL BE FILED ON OR BEFORE THE EXTENDED DUE DATE OF MAY 15, 2016 WILL BE MADE AVAILABLE TO THE ORGANIZATION'S FINANCE COMMITTEE FOR ITS REVIEW. IF ANY CHANGES ARE REQUIRED TO FORM 990 SUBSEQUENT TO THE FINANCE COMMITTEE'S REVIEW, AN AMENDED FORM 990 WILL BE PROMPTLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO ENSURE MLSN OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER THE COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULTS OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS (IF APPLICABLE) CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES THE HIRING OF A NEW EXECUTIVE DIRECTOR, AS RECOMMENDED BY THE AD-HOC SEARCH COMMITTEE. THE BOARD OF DIRECTORS, IN CONJUNCTION WITH THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE, DETERMINES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE ORGANIZATION'S HIGHEST PAID EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAIN LINE SCHOOL NIGHT ASSOCIATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST TO INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAIN LINE SCHOOL NIGHT ASSOCIATION MAKES ITS AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalContributionsAmt0134665
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020755
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0159544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0690479
IRS990/TotalFunctionalExpensesGrp/TotalAmt0870778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081112
IRS990/TotalLiabilitiesEOYAmt059470
IRS990/TotalLiabilitiesGrp/BOYAmt081112
IRS990/TotalLiabilitiesGrp/EOYAmt059470
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0450306
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0490481
IRS990/TotalProgramServiceExpensesAmt0690479
IRS990/TotalProgramServiceRevenueAmt0775352
IRS990/TotalRevenueGrp/ExclusionAmt0936
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0775352
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0910953
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0436081
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0446256
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WebsiteAddressTxt0WWW.MAINLINESCHOOLNIGHT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN K EINSPANIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06106870460
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAIN LINE SCHOOL NIGHT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0236050469
ReturnHeader/Filer/PhoneNum06106870460
ReturnHeader/Filer/USAddress/AddressLine1Txt0260 GULPH CREEK ROAD
ReturnHeader/Filer/USAddress/CityNm0RADNOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019087
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID S SCHWARTZ CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0702 CORNERSTONE LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRYN MAWR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019010
ReturnHeader/PreparerPersonGrp/PhoneNum06105202285
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID S SCHWARTZ CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-10T16:11:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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