Civic Intelligence

Main Line School Night Association

990 • Fiscal year 2016 • EIN 23-6050469

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 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

64th percentile

0.13x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.09x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

55th percentile

4.6%

Higher net margin than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-2.3%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$607,997

Up $58,046 (+11%) from 2015

Net Assets

Up

$531,453

Up $40,972 (+8.4%) from 2015

Liabilities

Up

$76,544

Up $17,074 (+29%) from 2015

Revenue

Down

$890,037

Down $20,916 (-2.3%) from 2015

Expenses

Down

$849,065

Down $21,713 (-2.5%) from 2015

Net Income

Up

$40,972

Up $797 (+2.0%) from 2015

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

2016

Assets$607,997
Liabilities$76,544
Net Assets$531,453

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

2016

Revenue$890,037
Expenses$849,065
Net Income$40,972
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2016
Return Version
2015v3.0
Gross Receipts
$892,486
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
Land, Buildings, and Equipment, Net$225,119$261,564▲ $36,445
Savings and Temporary Cash Investments$230,841$246,650▲ $15,809
Cash and Non-Interest-Bearing Accounts$67,284$83,476▲ $16,192
Prepaid Expenses and Deferred Charges$11,762$10,033▼ $1,729
Total Assets$549,951$607,997▲ $58,046
Other Assets Total$14,945$6,274▼ $8,671
Liabilities
Deferred Revenue$33,558$40,576▲ $7,018
Accounts Payable and Accrued Expenses$14,159$18,685▲ $4,526
Other Liabilities$11,753$17,283▲ $5,530
Total Liabilities$59,470$76,544▲ $17,074
Net Assets / Fund Balance
Unrestricted Net Assets$446,256$500,403▲ $54,147
Temporarily Rstr Net Assets$44,225$31,050▼ $13,175
Total Net Assets Fund Balance$490,481$531,453▲ $40,972
Total Liabilities and Net Assets / Fund Balance$549,951$607,997▲ $58,046

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$254,093$35,798$289,891
Equipment$7,471$10,367$17,838
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$126,691
Program Service Revenue
$761,615
Investment Income
$808
Other Revenue
$923
All Other Contributions
$91,958
Change in Net Assets
$40,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$890,037
Total Revenue per Audited Statements
$890,037
Total Revenue per Form 990
$890,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$528,950
Salaries, Compensation, and Employee Benefits$320,115
Total Fundraising Expense$17,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,980$69,202$2,486$229,668
Office Expenses$58,069$9,864-$67,933
All Other Expenses$34,941$12,104$6,440$53,485
Current Officers, Directors, Trustees, and Key Employees$32,154$9,893$7,420$49,467
Insurance$14,470$9,647-$24,117
Fees for Services Accounting-$23,250-$23,250
Occupancy$21,975--$21,975
Other Expenses$20,605--$20,605
Payroll Taxes$13,672$5,673$702$20,047
Other Employee Benefits$13,314$5,232-$18,546
Depreciation Depletion$13,469$4,490-$17,959
Information Technology$4,133$4,133-$8,266
Advertising-$3,977-$3,977
Fees for Services Other$1,897$787$97$2,781
Pension Plan Contributions$1,686$701-$2,387
Total Functional Expenses$672,967$158,953$17,145$849,065

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$849,065
Total Expenses per Audited Statements$849,065
Total Expenses per Form 990$849,065
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$15,491
Gift Certificates$1,792
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 2015 form 990 (for the fiscal year ended june 30, 2016) that will be filed on or before the extended due date of may 15, 2017 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
William Susskind
Title
Treasurer
Phone
6106870460
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Susskind
Formed
1938
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
15
Volunteers
36

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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0246650
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL & RELATED COSTS
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IRS990ScheduleD/TotalExpensesPerForm990Amt0849065
IRS990ScheduleD/TotalLiabilityAmt017283
IRS990ScheduleD/TotalRevenuePerForm990Amt0890037
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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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
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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 2015 FORM 990 (FOR THE FISCAL YEAR ENDED JUNE 30, 2016) THAT WILL BE FILED ON OR BEFORE THE EXTENDED DUE DATE OF MAY 15, 2017 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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0158953
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0672967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0849065
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059470
IRS990/TotalLiabilitiesEOYAmt076544
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IRS990/TotalLiabilitiesGrp/EOYAmt076544
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0490481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0531453
IRS990/TotalProgramServiceExpensesAmt0672967
IRS990/TotalProgramServiceRevenueAmt0761615
IRS990/TotalRevenueGrp/ExclusionAmt01731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0761615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0890037
IRS990/TotalVolunteersCnt036
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0607997
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0446256
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0500403
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.MAINLINESCHOOLNIGHT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM SUSSKIND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06106870460
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-09
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/PreparationDt02017-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID S SCHWARTZ CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-12T10:12:00-04:00
ReturnHeader/ReturnTypeCd0990

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