Civic Intelligence

Glencoe Junior Kindergarten

EIN 36-2182028 • 501(c)3 • Glencoe, IL

Profile

Provide high quality early childhood education for children ages 18 months to 5 years.

999 Green Bay RoadGlencoe, IL 60022

www.glencoejuniorkindergarten.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.46x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.72x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.1%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.0%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,571,328

Down $919 (-0.1%) from 2023

Liabilities

Up

$721,436

Up $66,776 (+10%) from 2023

Net Assets

Down

$849,892

Down $67,695 (-7.4%) from 2023

Revenue

Up

$1,004,538

Up $38,537 (+4.0%) from 2023

Expenses

Up

$1,152,064

Up $86,998 (+8.2%) from 2023

Net Income

Down

-$147,526

Down $48,461 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $1,636,075Liabilities 2020: $704,712Net Assets 2020: $931,3632020Assets 2021: $1,706,066Liabilities 2021: $662,900Net Assets 2021: $1,043,1662021Assets 2022: $1,660,323Liabilities 2022: $670,649Net Assets 2022: $989,6742022Assets 2023: $1,572,247Liabilities 2023: $654,660Net Assets 2023: $917,5872023Assets 2024: $1,571,328Liabilities 2024: $721,436Net Assets 2024: $849,8922024

Highlighted filing

2024

Assets$1,571,328
Liabilities$721,436
Net Assets$849,892

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $883,551Expenses 2020: $877,100Net Income 2020: $6,4512020Revenue 2021: $945,691Expenses 2021: $969,138Net Income 2021: -$23,4472021Revenue 2022: $961,379Expenses 2022: $916,772Net Income 2022: $44,6072022Revenue 2023: $966,001Expenses 2023: $1,065,066Net Income 2023: -$99,0652023Revenue 2024: $1,004,538Expenses 2024: $1,152,064Net Income 2024: -$147,5262024

Highlighted filing

2024

Revenue$1,004,538
Expenses$1,152,064
Net Income-$147,526

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 23, 2025
Return Version
2023v6.0
Gross Receipts
$1,016,162
Mission and Program Overview

Mission

Provide high quality early childhood education for children ages 18 months to 5 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$506,604$923,718▲ $417,114
Savings and Temporary Cash Investments$101,296$500,000▲ $398,704
Cash and Non-Interest-Bearing Accounts$830,059$139,482▼ $690,577
Accounts Receivable$126,293$0▼ $126,293
Prepaid Expenses and Deferred Charges$7,766$8,128▲ $362
Land, Buildings, and Equipment, Net$229$0▼ $229
Total Assets$1,572,247$1,571,328▼ $919
Liabilities
Other Liabilities$654,660$721,436▲ $66,776
Total Liabilities$654,660$721,436▲ $66,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$917,587$849,892▼ $67,695
Total Net Assets Fund Balance$917,587$849,892▼ $67,695
Total Liabilities and Net Assets / Fund Balance$1,572,247$1,571,328▼ $919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$47,009$47,009
Other Land Buildings$0$26,321$26,321
Other Securities$337,198--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kristi JosleynCo-president
Vanessa DavidsCo-president
Alexis BergerDirector
Amanda FreedmanDirector
Anne FormanDirector
January StramagliaDirector
Krysten KrauskropfDirector
Melissa GrundDirector
Michelle MeltzerDirector
Rachel SotoloffDirector
Valentine KlutznikDirector
Alex GrodenCo-treasurer
Josh ZemonCo-treasurer
Lindsay GoldbergSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$25,697
Program Service Revenue
$900,884
Investment Income
$36,012
Other Revenue
$41,945
All Other Contributions
$25,697
Change in Net Assets
$-147,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,004,538
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$91,455
Total Revenue per Audited Statements
$1,095,993
Total Revenue per Form 990
$1,004,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$797,937
Other Expenses$354,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$591,117$38,473-$629,590
Occupancy$223,220--$223,220
Other Employee Benefits$110,033$7,023-$117,056
Payroll Taxes$48,214$3,077-$51,291
Fees for Services Other$31,227--$31,227
Insurance$13,869$698-$14,567
All Other Expenses$7,413$1,110-$8,523
Fees for Services Accounting-$6,672-$6,672
Other Expenses$4,702$13,528-$4,702
Advertising$1,320--$1,320
Depreciation Depletion$229--$229
Office Expenses-$21-$21
Total Functional Expenses$1,081,462$70,602$0$1,152,064

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,163,688
Expenses per Audited Statements$1,152,064
Total Expenses per Form 990$1,152,064
Expenses Not Reported on Form 990$11,624
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,754
Fundraising Direct Expenses$11,624
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Benefit$49,754$49,754$300$49,454
Total Events$49,754$49,754$11,624$38,130
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Received in Advance$721,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

The finance committee of the board of directors (consisting of the two co-presidents, the financial treasurer, the assistant financial treasurer, and the staff liaison vice-president) review all required filings.

Form 990, Part VI, Section B, Line 15

The finance committee determines compensation utilizing the experience and education level of the employee, the change in the consumer price index, and survey information for director salaries, teacher salaries, and hourly pay for substitutes from comparable organizations. The organization has a salary scale (based on educational level and experience) for teachers, with the persentage raise being determined by the consensus from the above three sources of information.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are maintained in the director's office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Glencoe Junior Kindergarten
EIN
36-2182028
Phone
8478354455
Address
999 GREEN BAY ROAD, GLENCOE, IL 60022

Signing Officer

Name
Vanessa Davids
Title
Co-president
Phone
8478354455
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vanessa Davids
Formed
1942
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
32
Volunteers
0

Preparer

Firm
Cheryl Rohlfs & Associates Ltd
Address
401 HUEHL ROAD SUITE 1E, NORTHBROOK, IL 60062
Preparer
Cheryl K Rohlfs CPA
Phone
8477539200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 11,624.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 11,624.

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IRS990/OtherExpensesGrp/TotalAmt044291
IRS990/OtherExpensesGrp/TotalAmt113528
IRS990/OtherExpensesGrp/TotalAmt25827
IRS990/OtherExpensesGrp/TotalAmt34702
IRS990/OtherLiabilitiesGrp/BOYAmt0654660
IRS990/OtherLiabilitiesGrp/EOYAmt0721436
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03815
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03815
IRS990/OtherRevenueTotalAmt03815
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038473
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0591117
IRS990/OtherSalariesAndWagesGrp/TotalAmt0629590
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03077
IRS990/PayrollTaxesGrp/ProgramServicesAmt048214
IRS990/PayrollTaxesGrp/TotalAmt051291
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07766
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08128
IRS990/PrincipalOfficerNm0VANESSA DAVIDS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUES AND F
IRS990/ProgramServiceRevenueGrp/Desc1CAMP REVENUES
IRS990/ProgramServiceRevenueGrp/Desc2ENRICHMENT REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0706758
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt197554
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt296572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0706758
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt197554
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt296572
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt016776
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt034781
IRS990/PYOtherExpensesAmt0331393
IRS990/PYOtherRevenueAmt033687
IRS990/PYProgramServiceRevenueAmt0880757
IRS990/PYRevenuesLessExpensesAmt0-99065
IRS990/PYSalariesCompEmpBnftPaidAmt0733673
IRS990/PYTotalExpensesAmt01065066
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0966001
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-147526
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0940711
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0101296
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0500000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047009
IRS990ScheduleD/ExpensesNotReportedAmt011624
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01152064
IRS990ScheduleD/NetUnrealizedGainsInvstAmt079831
IRS990ScheduleD/OtherExpensesIncludedAmt011624
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026321
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0721436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION RECEIVED IN ADVANCE
IRS990ScheduleD/OtherRevenueAmt011624
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0586520
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1337198
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1FIXED INCOME
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt091455
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01004538
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 11,624.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 11,624.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0923718
IRS990ScheduleD/TotalExpensesPerForm990Amt01152064
IRS990ScheduleD/TotalLiabilityAmt0721436
IRS990ScheduleD/TotalRevenuePerForm990Amt01004538
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01095993
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01163688
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0REGISTRATION IS OPEN TO GLENCOE RESIDENTS AND CHILDREN FROM SURROUNDING COMMUNITIES, AS SPACE ALLOWS. GJK DOES NOT DISCRIMINATE AS TO RACE, CREED, RELIGION, COLOR, OR NATIONAL ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011624
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WINTER BENEFIT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt011324
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt011324
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049754
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt038130
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0300
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (CONSISTING OF THE TWO CO-PRESIDENTS, THE FINANCIAL TREASURER, THE ASSISTANT FINANCIAL TREASURER, AND THE STAFF LIAISON VICE-PRESIDENT) REVIEW ALL REQUIRED FILINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCE COMMITTEE DETERMINES COMPENSATION UTILIZING THE EXPERIENCE AND EDUCATION LEVEL OF THE EMPLOYEE, THE CHANGE IN THE CONSUMER PRICE INDEX, AND SURVEY INFORMATION FOR DIRECTOR SALARIES, TEACHER SALARIES, AND HOURLY PAY FOR SUBSTITUTES FROM COMPARABLE ORGANIZATIONS. THE ORGANIZATION HAS A SALARY SCALE (BASED ON EDUCATIONAL LEVEL AND EXPERIENCE) FOR TEACHERS, WITH THE PERSENTAGE RAISE BEING DETERMINED BY THE CONSENSUS FROM THE ABOVE THREE SOURCES OF INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE DIRECTOR'S OFFICE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01

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