Civic Intelligence

Main Line School Night Association

990 • Fiscal year 2017 • EIN 23-6050469

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

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

68th percentile

0.15x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.10x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

32nd percentile

-2.3%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

37th percentile

-0.8%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$603,056

Down $4,941 (-0.8%) from 2016

Net Assets

Down

$510,039

Down $21,414 (-4.0%) from 2016

Liabilities

Up

$93,017

Up $16,473 (+22%) from 2016

Revenue

Up

$913,889

Up $23,852 (+2.7%) from 2016

Expenses

Up

$935,303

Up $86,238 (+10%) from 2016

Net Income

Down

-$21,414

Down $62,386 (-152%) from 2016

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

2017

Assets$603,056
Liabilities$93,017
Net Assets$510,039

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

2017

Revenue$913,889
Expenses$935,303
Net Income-$21,414
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.1
Gross Receipts
$927,294
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$261,564$255,256▼ $6,308
Savings and Temporary Cash Investments$246,650$247,414▲ $764
Cash and Non-Interest-Bearing Accounts$83,476$80,211▼ $3,265
Prepaid Expenses and Deferred Charges$13,987$17,855▲ $3,868
Total Assets$607,997$603,056▼ $4,941
Other Assets Total$2,320$2,320→ $0
Liabilities
Deferred Revenue$40,576$54,338▲ $13,762
Other Liabilities$17,283$21,150▲ $3,867
Accounts Payable and Accrued Expenses$18,685$17,529▼ $1,156
Total Liabilities$76,544$93,017▲ $16,473
Net Assets / Fund Balance
Unrestricted Net Assets$500,403$484,430▼ $15,973
Temporarily Rstr Net Assets$31,050$25,609▼ $5,441
Total Net Assets Fund Balance$531,453$510,039▼ $21,414
Total Liabilities and Net Assets / Fund Balance$607,997$603,056▼ $4,941

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$249,250$52,440$301,690
Equipment$6,006$14,784$20,790
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$140,940
Program Service Revenue
$775,417
Investment Income
$792
Other Revenue
$-3,260
All Other Contributions
$73,380
Change in Net Assets
$-21,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$913,889
Total Revenue per Audited Statements
$913,889
Total Revenue per Form 990
$913,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$515,640
Salaries, Compensation, and Employee Benefits$419,663
Total Fundraising Expense$60,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,567$48,412$29,177$296,156
Office Expenses$62,823$12,613-$75,436
Current Officers, Directors, Trustees, and Key Employees$39,831$9,958$16,596$66,385
All Other Expenses$31,916$12,607$7,988$52,511
Other Employee Benefits$19,220$4,808$2,453$26,481
Payroll Taxes$18,695$4,222$3,304$26,221
Insurance$15,298$10,198-$25,496
Fees for Services Accounting-$24,500-$24,500
Occupancy$22,103--$22,103
Depreciation Depletion$15,794$5,265-$21,059
Other Expenses$20,494--$20,494
Information Technology$3,616$3,616-$7,232
Pension Plan Contributions$3,180$723$517$4,420
Fees for Services Other$2,092$473$370$2,935
Advertising-$1,776-$1,776
Total Functional Expenses$735,727$139,171$60,405$935,303

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$935,303
Total Expenses per Audited Statements$935,303
Total Expenses per Form 990$935,303
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,920
Fundraising Gross Income$7,369
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fundraiser$25,950$4,185$9,920$-5,735
Total Events$25,950$4,185$9,920$-5,735
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$19,438
Gift Certificates$1,712
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 2016 form 990 (for the fiscal year ended june 30, 2017) that will be filed on or before the extended due date of may 15, 2018 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
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Susskind
Formed
1938
Legal Domicile
Pa
Voting Board Members
20
Independent Board Members
20
Employees
17
Volunteers
30

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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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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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 2016 FORM 990 (FOR THE FISCAL YEAR ENDED JUNE 30, 2017) THAT WILL BE FILED ON OR BEFORE THE EXTENDED DUE DATE OF MAY 15, 2018 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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O MAIN LINE SCHOOL NIGHT
IRS990/USAddress/AddressLine2Txt0260 GULPH CREEK ROAD
IRS990/USAddress/CityNm0RADNOR
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM SUSSKIND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06106870460
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-14

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