Civic Intelligence

Chester County Night School

990 • Fiscal year 2019 • EIN 23-6278321

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 15, 2020

222 North Walnut StreetWest Chester, PA 19380

(610) 692-4468

Siviq Scores

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

Liabilities / Assets

90th percentile

0.51x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

52nd percentile

4.2%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

56th percentile

4.6%

Faster revenue growth than 56% of similar nonprofits.

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

Assets

Down

$132,012

Down $16,067 (-11%) from 2018

Net Assets

Down

$65,009

Down $20,603 (-24%) from 2018

Liabilities

Up

$67,003

Up $4,536 (+7.3%) from 2018

Revenue

Up

$494,057

Up $21,733 (+4.6%) from 2018

Expenses

Down

$473,194

Down $62,547 (-12%) from 2018

Net Income

Up

$20,863

Up $84,280 (+133%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100K-$200KAssets 2015: $26,824Liabilities 2015: $18,052Net Assets 2015: $8,7722015Assets 2016: $26,137Liabilities 2016: $40,610Net Assets 2016: -$14,4732016Assets 2017: $195,506Liabilities 2017: $46,477Net Assets 2017: $149,0292017Assets 2018: $148,079Liabilities 2018: $62,467Net Assets 2018: $85,6122018Assets 2019: $132,012Liabilities 2019: $67,003Net Assets 2019: $65,0092019Assets 2020: $145,740Liabilities 2020: $49,628Net Assets 2020: $96,1122020Assets 2021: $242,347Liabilities 2021: $176,416Net Assets 2021: $65,9312021Assets 2022: $188,483Liabilities 2022: $150,000Net Assets 2022: $38,4832022Assets 2023: $34,995Liabilities 2023: $150,000Net Assets 2023: -$115,0052023Assets 2024: $33,593Liabilities 2024: $150,000Net Assets 2024: -$116,4072024Assets 2025: $2,742Liabilities 2025: $157,000Net Assets 2025: -$154,2582025

Highlighted filing

2019

Assets$132,012
Liabilities$67,003
Net Assets$65,009

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $623,306Expenses 2015: $639,676Net Income 2015: -$16,3702015Revenue 2016: $544,048Expenses 2016: $567,293Net Income 2016: -$23,2452016Revenue 2017: $468,188Expenses 2017: $477,348Net Income 2017: -$9,1602017Revenue 2018: $472,324Expenses 2018: $535,741Net Income 2018: -$63,4172018Revenue 2019: $494,057Expenses 2019: $473,194Net Income 2019: $20,8632019Revenue 2020: $492,817Expenses 2020: $461,714Net Income 2020: $31,1032020Revenue 2021: $72,361Expenses 2021: $102,542Net Income 2021: -$30,1812021Revenue 2022: $158,826Expenses 2022: $186,274Net Income 2022: -$27,4482022Revenue 2023: $349,900Expenses 2023: $357,387Net Income 2023: -$7,4872023Revenue 2024: $386,459Expenses 2024: $387,861Net Income 2024: -$1,4022024Revenue 2025: $373,404Expenses 2025: $411,255Net Income 2025: -$37,8512025

Highlighted filing

2019

Revenue$494,057
Expenses$473,194
Net Income$20,863
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 15, 2020
Return Version
2018v3.0
Gross Receipts
$494,057
Mission and Program Overview

Mission

To provide learning classes and programs to residents of chester county and surrounding areas

Provides lifelong learning opportunities to residents in Chester County and surrounding areas. Over 500 enrichment classes are offered each semester to nearly 8,000 adults. In addition, we offer children, grades K-12, after-school learning opportunities as well as a Summer Fulfilment Camp. We work in cooperation with area school districts as well as local businesses who provide their facilities and instructors. We were recently recognized by the West Chester Chamber of Commerce as the Community Service Organization of the Year, and we are proud to be celebrating our 65th year of serving the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$142,181$129,181▼ $13,000
Savings and Temporary Cash Investments$3,209$887▼ $2,322
Cash and Non-Interest-Bearing Accounts$1,489$744▼ $745
Receivable From Disqualified Prsn$0$0→ $0
Land, Buildings, and Equipment, Net-$0-
Total Assets$148,079$132,012▼ $16,067
Other Assets Total$1,200$1,200→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$40,000$40,000→ $0
Accounts Payable and Accrued Expenses$719$15,620▲ $14,901
Other Liabilities$17,943$8,905▼ $9,038
Deferred Revenue$3,805$2,478▼ $1,327
Total Liabilities$62,467$67,003▲ $4,536
Net Assets / Fund Balance
Temporarily Rstr Net Assets$142,181$129,181▼ $13,000
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-56,569$-64,172▼ $7,603
Total Net Assets Fund Balance$85,612$65,009▼ $20,603
Total Liabilities and Net Assets / Fund Balance$148,079$132,012▼ $16,067

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$31,895$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill JohnsonCo-DirectorFT$60,000$60,000
Leslie HeismanCo-DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Jolene BorgesePresident
Kammy FranzVice President
Liam O'RourkeDirector
Martha PhilpottDirector
Thomas SwiftDirector
Tracy FreemanDirector
Tracy HeimDirector
Alice DawkinsSecretary
Carolyn SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,000
Program Service Revenue
$481,000
Investment Income
$57
Other Revenue
$0
All Other Contributions
$13,000
Change in Net Assets
$20,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,060
Salaries, Compensation, and Employee Benefits$119,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$69,925$49,675-$119,600
Other Salaries and Wages-$110,774-$110,774
Insurance-$10,852-$10,852
Occupancy-$8,371-$8,371
Payroll Taxes-$8,360-$8,360
Other Expenses$3,922$0-$3,922
Information Technology-$3,431-$3,431
Interest-$1,865-$1,865
Depreciation Depletion-$64-$64
Total Functional Expenses$275,055$198,139$0$473,194
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unused Credit Vouchers/Gift Certificates$8,905
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

990 is reviewed and approved by management and Board before filing.

Form 990, Part VI, Section B, Line 12C

The Board regularly reviews policies for both content and compliance.

Form 990, Part VI, Section B, Line 15

The Board conducts an annual Performance Review for employees in essential positions. At this time both salaries and compensation are reviewed.

Form 990, Part VI, Section C, Line 19

The governing policies and documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Chester County Night School
EIN
23-6278321
Phone
6106924468
Address
222 North Walnut Street, West Chester, PA 19380

Signing Officer

Name
Jolene Borgese
Title
Board President
Phone
6106924468
Signed
2020-04-15

Organization Details

Formed
1955
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
9
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Refunds of program service revenue

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IRS990/ActivityOrMissionDesc0Provides lifelong learning opportunities to residents in Chester County and surrounding areas. Over 500 enrichment classes are offered each semester to nearly 8,000 adults. In addition, we offer children, grades K-12, after-school learning opportunities as well as a Summer Fulfilment Camp. We work in cooperation with area school districts as well as local businesses who provide their facilities and instructors. We were recently recognized by the West Chester Chamber of Commerce as the Community Service Organization of the Year, and we are proud to be celebrating our 65th year of serving the community.
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IRS990/Desc0Provides lifelong learning opportunities to residents in Chester County and surrounding areas. Over 500 enrichment classes are offered each semester to nearly 8,000 adults annually. In addition, we offer children, grades K-12, after-school learning opportunities as well as a Summer Fulfillment Camp. We work in cooperation with area school districts as well as local businesses who provide classroom space and instructors.
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IRS990/MissionDesc0Provides lifelong learning opportunities to residents in Chester County and surrounding areas. Over 500 enrichment classes are offered each semester to nearly 8,000 adults. In addition, we offer children, grades K-12, after-school learning opportunities as well as a Summer Fulfilment Camp. We work in cooperation with area school districts as well as local businesses who provide their facilities and instructors. We were recently recognized by the West Chester Chamber of Commerce as the Community Service Organization of the Year, and we are proud to be celebrating our 65th year of serving the community.
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0129181
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Chester County Night School
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0481000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0481000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt022032
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt068
IRS990/PYOtherExpensesAmt0416768
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0450224
IRS990/PYRevenuesLessExpensesAmt0-63417
IRS990/PYSalariesCompEmpBnftPaidAmt0118973
IRS990/PYTotalExpensesAmt0535741
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0472324
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt020863
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0481000
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03209
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0887
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt025000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06183
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt025179
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0109049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0506057
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0450224
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0461982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0515507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0592573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02526343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0256
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.9999
IRS990ScheduleA/PublicSupportTotal509Amt02635392
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0531057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0472256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0468165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0540686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0623228
IRS990ScheduleA/Total509Grp/TotalAmt02635392
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0531114
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0472324
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0468188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0623306
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02635648
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031895
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt031895
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Unused Credit Vouchers/Gift Certificates
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt08905
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is reviewed and approved by management and Board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board regularly reviews policies for both content and compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board conducts an annual Performance Review for employees in essential positions. At this time both salaries and compensation are reviewed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing policies and documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Refunds of program service revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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