Civic Intelligence

Independence Cooperative Nursery

990EZ • Fiscal year 2023 • EIN 34-1016724

Jun 01, 2022 to May 31, 2023 • Filed on Feb 10, 2024

7121 Valley View DrIndependence, OH 44131

(440) 376-2683

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

42%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

47%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$113,652

Up $33,812 (+42%) from 2022

Net Assets

Up

$113,652

Up $33,819 (+42%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$114,940

Up $36,852 (+47%) from 2022

Expenses

Up

$81,121

Up $2,482 (+3.2%) from 2022

Net Income

Up

$33,819

Up $34,370 (+6238%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2014: $54,909Liabilities 2014: $641Net Assets 2014: $54,2682014Assets 2015: $75,540Liabilities 2015: $929Net Assets 2015: $74,6112015Assets 2016: $91,857Liabilities 2016: $973Net Assets 2016: $90,8842016Assets 2017: $102,191Liabilities 2017: $1,020Net Assets 2017: $101,1712017Assets 2018: $105,050Net Assets 2018: $105,0502018Assets 2019: $110,609Net Assets 2019: $110,6092019Assets 2020: $102,302Liabilities 2020: $10,478Net Assets 2020: $91,8242020Assets 2021: $91,247Liabilities 2021: $10,863Net Assets 2021: $80,3842021Assets 2022: $79,840Liabilities 2022: $7Net Assets 2022: $79,8332022Assets 2023: $113,652Net Assets 2023: $113,6522023Assets 2024: $51,272Net Assets 2024: $51,2722024

Highlighted filing

2023

Assets$113,652
Liabilities-
Net Assets$113,652

Operations Trend

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

$150K$100K$50K$0-$50K-$100KRevenue 2014: $72,732Expenses 2014: $55,766Net Income 2014: $16,9662014Revenue 2015: $89,229Expenses 2015: $68,886Net Income 2015: $20,3432015Revenue 2016: $78,250Expenses 2016: $61,976Net Income 2016: $16,2742016Revenue 2017: $76,628Expenses 2017: $66,341Net Income 2017: $10,2872017Revenue 2018: $77,955Expenses 2018: $74,076Net Income 2018: $3,8792018Revenue 2019: $76,979Expenses 2019: $71,420Net Income 2019: $5,5592019Revenue 2020: $58,888Expenses 2020: $77,673Net Income 2020: -$18,7852020Revenue 2021: $65,962Expenses 2021: $77,402Net Income 2021: -$11,4402021Revenue 2022: $78,088Expenses 2022: $78,639Net Income 2022: -$5512022Revenue 2023: $114,940Expenses 2023: $81,121Net Income 2023: $33,8192023Revenue 2024: $19,448Expenses 2024: $81,828Net Income 2024: -$62,3802024

Highlighted filing

2023

Revenue$114,940
Expenses$81,121
Net Income$33,819
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Feb 10, 2024
Return Version
2022v5.0
Gross Receipts
$123,083
Mission and Program Overview

Mission

Educational programs for pre-school students

Education programs for pre-school activities

Program Services

DescriptionGrantsExpenses
EDUCATIONAL PROGRAMS PROVIDED FOR CHILDREN WHICH ENCOURAGE INTERACTION WITH OTHER CHILDREN, EDUCATORS AND PARENTS WITH AN AVERAGE OF 2 EDUCATORS AND 50 STUDENTS. DAILY PROGRAMS INCLUDING EDUCATIONAL GAMES, ART ACTIVITIES AND FIELD TRIPS.-$81,121
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JACLYN CWYNARPresident-$0--
MEGAN WEISSBERGVice Preside-$0--
JAMES SPIETHTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fundrais$9,293$9,293-$9,293
Total Events$9,293$9,293$5,251$4,042
Filing and Contact Details

Filer

Filer Name
Independence Cooperative Nursery
EIN
34-1016724
Phone
4403762683
Address
7121 VALLEY VIEW DR, INDEPENDENCE, OH 44131

Signing Officer

Name
James Spieth
Title
Treasurer
Phone
4403762683
Signed
2024-02-10

Preparer

Firm
Newman & Company Cpas
Address
1801 E 9TH ST STE 1050, CLEVELAND, OH 44114
Preparer
Adam R Miller
Phone
2167816106
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses insurance 5,037 licenses and permits 5 school supplies 2,723 misc admin expenses 42 bank and credit card fees 1,367 school ceremonies/parties 1,157 field trips 1,186 classroom equipment 1,348 training 70 non-investment depreciation 199 total 13,134

Form 990-ez, Part I, Line 20

Other increases 6 book / tax depreciation difference -6

Form 990-ez, Part II, Line 24

Accounts receivable 0 495 27,538 27,538 less accumulated depreciation 20,182 21,459 total 7,356 6,574

Form 990-ez, Part II, Line 26

ACCRUED INTEREST 7 0

Form 990-ez, Part III, Line 28

Educational programs provided for children which encourage interaction with other children, educators and parents with an average of 2 educators and 50 students. Daily programs including educational games, art activities and field trips.

Raw XML Appendix152 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES SPIETH
IRS990EZ/BooksInCareOfDetail/PhoneNum04403762683
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07121 VALLEY VIEW DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0INDEPENDENCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044131
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt072484
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0107078
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt065304
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt033819
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03297
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt079840
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0113652
IRS990EZ/FundraisingGrossIncomeAmt015975
IRS990EZ/GrossReceiptsAmt0123083
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0261
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt079833
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0113652
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt079833
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0113652
IRS990EZ/OccupancyRentUtltsAndMaintAmt06651
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JACLYN CWYNAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MEGAN WEISSBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES SPIETH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07356
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06574
IRS990EZ/OtherExpensesTotalAmt013134
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION PROGRAMS FOR PRE-SCHOOL ACTIVITIES
IRS990EZ/ProgramServiceRevenueAmt041543
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL PROGRAMS PROVIDED FOR CHILDREN WHICH ENCOURAGE INTERACTION WITH OTHER CHILDREN, EDUCATORS AND PARENTS WITH AN AVERAGE OF 2 EDUCATORS AND 50 STUDENTS. DAILY PROGRAMS INCLUDING EDUCATIONAL GAMES, ART ACTIVITIES AND FIELD TRIPS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt081121
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt058039
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt08143
IRS990EZ/SpecialEventsNetIncomeLossAmt07832
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt07
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt081121
IRS990EZ/TotalProgramServiceExpensesAmt081121
IRS990EZ/TotalRevenueAmt0114940
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.INDEPENDENCECOOP.ORG
IRS990ScheduleA/SchoolInd0X
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/ExplanationTxt0NON-DISCRIMINATION POLICY IS POSTED ON THE SCHOOL'S WEBSITE HOMEPAGE AT HTTPS://WWW.INDEPENDENCECOOP.ORG/ AND WRITTEN IN THE HANDBOOK GIVEN TO ALL PARENTS OF NEW, CONTINUING, AND PROPECTIVE STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0723
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0723
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05251
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0325
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0325
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING FUNDRAIS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09293
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09293
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09293
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09293
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04042
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt04203
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt04203
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 5,037 LICENSES AND PERMITS 5 SCHOOL SUPPLIES 2,723 MISC ADMIN EXPENSES 42 BANK AND CREDIT CARD FEES 1,367 SCHOOL CEREMONIES/PARTIES 1,157 FIELD TRIPS 1,186 CLASSROOM EQUIPMENT 1,348 TRAINING 70 NON-INVESTMENT DEPRECIATION 199 TOTAL 13,134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCREASES 6 BOOK / TAX DEPRECIATION DIFFERENCE -6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 0 495 27,538 27,538 LESS ACCUMULATED DEPRECIATION 20,182 21,459 TOTAL 7,356 6,574
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCRUED INTEREST 7 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EDUCATIONAL PROGRAMS PROVIDED FOR CHILDREN WHICH ENCOURAGE INTERACTION WITH OTHER CHILDREN, EDUCATORS AND PARENTS WITH AN AVERAGE OF 2 EDUCATORS AND 50 STUDENTS. DAILY PROGRAMS INCLUDING EDUCATIONAL GAMES, ART ACTIVITIES AND FIELD TRIPS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SPIETH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403762683
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENCE COOPERATIVE NURSERY
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0341016724
ReturnHeader/Filer/PhoneNum04403762683
ReturnHeader/Filer/USAddress/AddressLine1Txt07121 VALLEY VIEW DR
ReturnHeader/Filer/USAddress/CityNm0INDEPENDENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341483212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01801 E 9TH ST STE 1050
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044114
ReturnHeader/PreparerPersonGrp/PhoneNum02167816106
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADAM R MILLER
ReturnHeader/ReturnTs02024-02-11T16:35:26-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPIETH
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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Filings