Civic Intelligence

Chester Co-Operative

EIN 34-0903499 • 501(c)3 • Chesterland, OH

Profile

Provide Pre-School Classes for children aged 3-5 years in a Non-Profit education cooperative of approximately 50 Children

12772 Chillicothe RdChesterland, OH 44026

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

16th percentile

-42%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

37th percentile

-13%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-35%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$235,478

Down $35,379 (-13%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$235,478

Down $35,379 (-13%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin16th percentile

Revenue

Down

$83,900

Down $45,564 (-35%) from 2024

Expenses

Up

$119,279

Up $5,364 (+4.7%) from 2024

Net Income

Down

-$35,379

Down $50,928 (-328%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2016: $74,848Liabilities 2016: $0Net Assets 2016: $74,8482016Assets 2017: $88,680Liabilities 2017: $0Net Assets 2017: $88,6802017Assets 2018: $108,616Liabilities 2018: $0Net Assets 2018: $108,6162018Assets 2019: $128,948Liabilities 2019: $0Net Assets 2019: $128,9482019Assets 2020: $138,695Liabilities 2020: $1,000Net Assets 2020: $137,6952020Assets 2021: $161,699Liabilities 2021: $0Net Assets 2021: $161,6992021Assets 2022: $177,917Liabilities 2022: $0Net Assets 2022: $177,9172022Assets 2023: $255,306Liabilities 2023: $0Net Assets 2023: $255,3062023Assets 2024: $270,857Liabilities 2024: $0Net Assets 2024: $270,8572024Assets 2025: $235,478Liabilities 2025: $0Net Assets 2025: $235,4782025

Highlighted filing

2025

Assets$235,478
Liabilities$0
Net Assets$235,478
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2016: $65,347Expenses 2016: $52,590Net Income 2016: $12,7572016Revenue 2017: $78,408Expenses 2017: $64,576Net Income 2017: $13,8322017Revenue 2018: $76,706Expenses 2018: $56,770Net Income 2018: $19,9362018Revenue 2019: $69,293Expenses 2019: $48,961Net Income 2019: $20,3322019Revenue 2020: $85,766Expenses 2020: $77,019Net Income 2020: $8,7472020Revenue 2021: $94,941Expenses 2021: $70,937Net Income 2021: $24,0042021Revenue 2022: $102,331Expenses 2022: $86,618Net Income 2022: $15,7132022Revenue 2023: $173,782Expenses 2023: $96,393Net Income 2023: $77,3892023Revenue 2024: $129,464Expenses 2024: $113,915Net Income 2024: $15,5492024Revenue 2025: $83,900Expenses 2025: $119,279Net Income 2025: -$35,3792025

Highlighted filing

2025

Revenue$83,900
Expenses$119,279
Net Income-$35,379
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$235,478
Liabilities
$0
Net assets
$235,478
Revenue
$83,900
Expenses
$119,279
Net income
-$35,379
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.84$1.19$0.35
2024Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$1.29$1.14$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$1.74$0.96$0.77
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$1.02$0.87$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.95$0.71$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.86$0.77$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.69$0.49$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.77$0.57$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.78$0.65$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.65$0.53$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 18, 2025
Return Version
2024v5.2
Gross Receipts
$89,826
Mission and Program Overview

Mission

To provide preschool classes for children aged 3-5 years in a non-profit education cooperative of approximatedly 50 children.

Provide Pre-School Classes for children aged 3-5 years in a Non-Profit education cooperative of approximately 50 Children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$270,857$235,478▼ $35,379
Cash and Non-Interest-Bearing Accounts$185,051$140,371▼ $44,680
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$270,857$235,478▼ $35,379
Other Assets Total$85,806$95,107▲ $9,301
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$270,857$235,478▼ $35,379
Total Liabilities and Net Assets / Fund Balance$270,857$235,478▼ $35,379
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Mary PerryPresident
Jenn RossTrustee
Lindsay SopenskiTrustee
Antonia GaskillSecretary
Sharon LutherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,119
Program Service Revenue
$55,256
Investment Income
$9,281
Other Revenue
$14,244
All Other Contributions
$5,119
Change in Net Assets
$-35,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$81,888
Other Expenses$37,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,541--$54,541
Payroll Taxes$18,247--$18,247
Occupancy$17,688--$17,688
Pension Plan Contributions$9,100--$9,100
Fees for Services Accounting-$2,844-$2,844
All Other Expenses$2,588--$2,588
Insurance$1,966--$1,966
Other Expenses$1,300$2,107-$1,300
Office Expenses$913--$913
Advertising$247--$247
Total Functional Expenses$114,328$4,951$0$119,279
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,170
Fundraising Direct Expenses$5,926
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Event$20,170$20,170$5,926$14,244
Total Events$20,170$20,170$5,926$14,244
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-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Classes of members or stockholders members”

Form 990, Part VI, Section A, Line 7A

“Election of members and their rights. The board membership is comprised of Chester Co-Operative Preschool Parents. The managing director attends board meetings and is also the sole teacher for the school. Operational decisions such as approvals related to the annual budget, tuition, the teachers compensation and facility improvements are approved by the board”

Form 990, Part VI, Section A, Line 7B

“Decisions subject to approval of members of the board is comprised of Chester Co-operative preschool parents. The managing director attends board meetings and is also the sole teacher for the school. Operational decisions such as approvals related to the annual budget, tuition, the teachers compensation and facility improvements are approved by the board”

Form 990, Part VI, Section B, Line 11B

“Organisations process to review form 990 is made available to governing body before filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation no documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Chester Co-Operative
EIN
34-0903499
Phone
4407292043
Address
12772 Chillicothe Rd, Chesterland, OH 44026

Signing Officer

Name
Sharon Luther
Title
President
Signed
2025-11-18
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
2

Preparer

Firm
DiLauro CPA
Address
17800 Chillicothe Rd Suite 200, Chagrin Falls, OH 44023
Preparer
Cody DiLauro
Phone
4404244378
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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/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05926
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction Event
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020170
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014244
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05926
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05926
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Classes of members or stockholders members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Election of members and their rights. The board membership is comprised of Chester Co-Operative Preschool Parents. The managing director attends board meetings and is also the sole teacher for the school. Operational decisions such as approvals related to the annual budget, tuition, the teachers compensation and facility improvements are approved by the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions subject to approval of members of the board is comprised of Chester Co-operative preschool parents. The managing director attends board meetings and is also the sole teacher for the school. Operational decisions such as approvals related to the annual budget, tuition, the teachers compensation and facility improvements are approved by the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organisations process to review form 990 is made available to governing body before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents disclosure explanation no documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0270857
IRS990/TotalAssetsEOYAmt0235478
IRS990/TotalAssetsGrp/BOYAmt0270857
IRS990/TotalAssetsGrp/EOYAmt0235478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05119
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04951
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0114328
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0270857
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0235478
IRS990/TotalProgramServiceExpensesAmt0114328
IRS990/TotalProgramServiceRevenueAmt055256
IRS990/TotalRevenueGrp/ExclusionAmt09281
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083900
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0270857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235478
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012772 Chillicothe Rd
IRS990/USAddress/CityNm0Chesterland
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044026
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sharon Luther
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chester Co-Operative
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Preschool Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0340903499
ReturnHeader/Filer/PhoneNum04407292043
ReturnHeader/Filer/USAddress/AddressLine1Txt012772 Chillicothe Rd
ReturnHeader/Filer/USAddress/CityNm0Chesterland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044026
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832980445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DiLauro CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017800 Chillicothe Rd Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chagrin Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044023
ReturnHeader/PreparerPersonGrp/PhoneNum04404244378
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cody DiLauro
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-18T06:17:27-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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