Civic Intelligence

Chester Co-Operative Preschool Inc

990 • Fiscal year 2024 • EIN 34-0903499

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 15, 2024

Organization ProfileN/A
12772 Chillicothe RdChesterland, OH 44026

(440) 729-2043

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

58th percentile

6.1%

Faster asset growth than 58% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-26%

Faster revenue growth than 21% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$270,857

Up $15,551 (+6.1%) from 2023

Net Assets

Up

$270,857

Up $15,551 (+6.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin65th percentile

Revenue

Down

$129,464

Down $44,318 (-26%) from 2023

Expenses

Up

$113,915

Up $17,522 (+18%) from 2023

Net Income

Down

$15,549

Down $61,840 (-80%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$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

2024

Assets$270,857
Liabilities$0
Net Assets$270,857
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$129,464
Expenses$113,915
Net Income$15,549
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$134,049
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$255,306$270,857▲ $15,551
Cash and Non-Interest-Bearing Accounts$177,469$185,051▲ $7,582
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$255,306$270,857▲ $15,551
Other Assets Total$77,837$85,806▲ $7,969
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$255,306$270,857▲ $15,551
Total Liabilities and Net Assets / Fund Balance$255,306$270,857▲ $15,551
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Sharon LutherPresident
Kelly DavisDirector
Melissa BertoloneFoundation Mgr.
Valerie RamosSecretary
Gabrielle KrageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,256
Program Service Revenue
$62,815
Investment Income
$7,968
Other Revenue
$15,425
All Other Contributions
$14,056
Change in Net Assets
$15,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$71,996
Other Expenses$41,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,788--$60,788
Occupancy$12,158--$12,158
Pension Plan Contributions$5,800--$5,800
Payroll Taxes$5,058--$5,058
All Other Expenses$3,729$801-$4,530
Fees for Services Other-$3,098-$3,098
Other Expenses$2,740$3,956-$2,740
Office Expenses$1,992--$1,992
Insurance$1,950--$1,950
Fees for Services Accounting-$1,250-$1,250
Other Employee Benefits$350--$350
Total Functional Expenses$98,663$15,252$0$113,915
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,010
Fundraising Direct Expenses$4,585
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction Event$20,010$20,010$4,585$15,425
Total Events$20,010$20,010$4,585$15,425
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
2024-11-15
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
Raw XML Appendix382 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Provide Pre-School Classes for children aged 3-5 years in a Non-Profit education cooperative of approximately 50 Children
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt014056
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0801
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03729
IRS990/AllOtherExpensesGrp/TotalAmt04530
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Sharon Luther
IRS990/BooksInCareOfDetail/PhoneNum04407292043
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012772 Chillicothe Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHESTERLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044026
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0177469
IRS990/CashNonInterestBearingGrp/EOYAmt0185051
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt043256
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07968
IRS990/CYOtherExpensesAmt041919
IRS990/CYOtherRevenueAmt015425
IRS990/CYProgramServiceRevenueAmt062815
IRS990/CYRevenuesLessExpensesAmt015549
IRS990/CYSalariesCompEmpBnftPaidAmt071996
IRS990/CYTotalExpensesAmt0113915
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0129464
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0To provide preschool classes for children aged 3-5 years in a non-profit education cooperative.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt098663
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01250
IRS990/FeesForServicesAccountingGrp/TotalAmt01250
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03098
IRS990/FeesForServicesOtherGrp/TotalAmt03098
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Kelly Davis
IRS990/Form990PartVIISectionAGrp/PersonNm1Melissa Bertolone
IRS990/Form990PartVIISectionAGrp/PersonNm2Gabrielle Krage
IRS990/Form990PartVIISectionAGrp/PersonNm3Sharon Luther
IRS990/Form990PartVIISectionAGrp/PersonNm4Valerie Ramos
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Foundation Mgr.
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt04585
IRS990/FundraisingGrossIncomeAmt020010
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt029200
IRS990/GrantAmt029200
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0134049
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt01950
IRS990/InsuranceGrp/TotalAmt01950
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07968
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07968
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide Pre-School Classes for children aged 3-5 years in a Non-Profit education cooperative of approximately 50 Children
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0255306
IRS990/NetAssetsOrFundBalancesEOYAmt0270857
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt015425
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt012158
IRS990/OccupancyGrp/TotalAmt012158
IRS990/OfficeExpensesGrp/ProgramServicesAmt01992
IRS990/OfficeExpensesGrp/TotalAmt01992
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt077837
IRS990/OtherAssetsTotalGrp/EOYAmt085806
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0350
IRS990/OtherExpensesGrp/Desc0Other
IRS990/OtherExpensesGrp/Desc1Contractors
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Misc
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13956
IRS990/OtherExpensesGrp/ProgramServicesAmt04098
IRS990/OtherExpensesGrp/ProgramServicesAmt12740
IRS990/OtherExpensesGrp/TotalAmt06147
IRS990/OtherExpensesGrp/TotalAmt14098
IRS990/OtherExpensesGrp/TotalAmt23956
IRS990/OtherExpensesGrp/TotalAmt32740
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt060788
IRS990/OtherSalariesAndWagesGrp/TotalAmt060788
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05058
IRS990/PayrollTaxesGrp/TotalAmt05058
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05800
IRS990/PensionPlanContributionsGrp/TotalAmt05800
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt062815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062815
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt097113
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05063
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt028854
IRS990/PYOtherRevenueAmt010357
IRS990/PYProgramServiceRevenueAmt061249
IRS990/PYRevenuesLessExpensesAmt077389
IRS990/PYSalariesCompEmpBnftPaidAmt067539
IRS990/PYTotalExpensesAmt096393
IRS990/PYTotalRevenueAmt0173782
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt015549
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt096880
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0255306
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0270857
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/TotalBookValueOtherAssetsAmt085806
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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/DirectExpenseSummaryEventsAmt04585
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction Event
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020010
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015425
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04585
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04585
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/TotalAssetsBOYAmt0255306
IRS990/TotalAssetsEOYAmt0270857
IRS990/TotalAssetsGrp/BOYAmt0255306
IRS990/TotalAssetsGrp/EOYAmt0270857
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt043256
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015252
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098663
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255306
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0270857
IRS990/TotalProgramServiceExpensesAmt098663
IRS990/TotalProgramServiceRevenueAmt062815
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070783
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129464
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0270857
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sharon Luther
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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/PreparerFirmEIN0842238916
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/ReturnTs02024-11-15T08:49:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$270,857
Liabilities
$0
Net assets
$270,857
Revenue
$129,464
Expenses
$113,915
Net income
$15,549
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