Civic Intelligence

American Association of University Women Nursery School

990 • Fiscal year 2021 • EIN 36-2258522

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 19, 2022

2500 N Northern AvenueWaukegan, IL 60087-3347

(847) 623-0550

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.80x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.37x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

22nd percentile

-13%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

80th percentile

$5,910

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

15th percentile

-26%

Faster asset growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

-14%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$110,691

Down $39,074 (-26%) from 2020

Net Assets

Down

$21,716

Down $31,443 (-59%) from 2020

Liabilities

Down

$88,975

Down $7,631 (-7.9%) from 2020

Revenue

Down

$241,274

Down $40,896 (-14%) from 2020

Expenses

Down

$272,717

Down $25,792 (-8.6%) from 2020

Net Income

Down

-$31,443

Down $15,104 (-92%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $71,894Liabilities 2013: $30,227Net Assets 2013: $41,6672013Assets 2014: $63,661Liabilities 2014: $30,822Net Assets 2014: $32,8392014Assets 2015: $47,990Liabilities 2015: $34,056Net Assets 2015: $13,9342015Assets 2016: $69,947Liabilities 2016: $52,473Net Assets 2016: $17,4742016Assets 2017: $118,008Liabilities 2017: $89,996Net Assets 2017: $28,0122017Assets 2018: $96,271Liabilities 2018: $53,396Net Assets 2018: $42,8752018Assets 2019: $111,746Liabilities 2019: $63,154Net Assets 2019: $48,5922019Assets 2020: $149,765Liabilities 2020: $96,606Net Assets 2020: $53,1592020Assets 2021: $110,691Liabilities 2021: $88,975Net Assets 2021: $21,7162021Assets 2022: $135,385Liabilities 2022: $42,650Net Assets 2022: $92,7352022Assets 2023: $121,135Liabilities 2023: $32,364Net Assets 2023: $88,7712023Assets 2024: $140,429Liabilities 2024: $58,003Net Assets 2024: $82,4262024

Highlighted filing

2021

Assets$110,691
Liabilities$88,975
Net Assets$21,716

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $226,0722013Revenue 2014: $210,387Expenses 2014: $219,215Net Income 2014: -$8,8282014Revenue 2015: $206,025Expenses 2015: $224,931Net Income 2015: -$18,9062015Revenue 2016: $250,226Expenses 2016: $246,685Net Income 2016: $3,5412016Revenue 2017: $275,928Expenses 2017: $265,390Net Income 2017: $10,5382017Revenue 2018: $289,745Expenses 2018: $274,882Net Income 2018: $14,8632018Revenue 2019: $302,397Expenses 2019: $296,680Net Income 2019: $5,7172019Revenue 2020: $282,170Expenses 2020: $298,509Net Income 2020: -$16,3392020Revenue 2021: $241,274Expenses 2021: $272,717Net Income 2021: -$31,4432021Revenue 2022: $403,425Expenses 2022: $332,406Net Income 2022: $71,0192022Revenue 2023: $356,139Expenses 2023: $360,103Net Income 2023: -$3,9642023Revenue 2024: $298,990Expenses 2024: $305,335Net Income 2024: -$6,3452024

Highlighted filing

2021

Revenue$241,274
Expenses$272,717
Net Income-$31,443
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 19, 2022
Return Version
2020v4.1
Gross Receipts
$241,710
Mission and Program Overview

Mission

To provide a comfortable, yet stimulating learning environment which values each child as an individual, challenging each child to reach his or her potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$81,649$53,297▼ $28,352
Land, Buildings, and Equipment, Net$33,643$30,122▼ $3,521
Cash and Non-Interest-Bearing Accounts$13,427$15,578▲ $2,151
Accounts Receivable$9,722$11,694▲ $1,972
Pledges and Grants Receivable$11,324--
Total Assets$149,765$110,691▼ $39,074
Liabilities
Unsecured Notes Loans Payable$43,071$37,898▼ $5,173
Mortgage Notes Payable Secured by Investment Property$40,894$22,055▼ $18,839
Other Liabilities$11,375$21,249▲ $9,874
Accounts Payable and Accrued Expenses$1,266$7,773▲ $6,507
Total Liabilities$96,606$88,975▼ $7,631
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,905$14,660▼ $6,245
Net Assets Without Donor Restrictions$32,254$7,056▼ $25,198
Total Net Assets Fund Balance$53,159$21,716▼ $31,443
Total Liabilities and Net Assets / Fund Balance$149,765$110,691▼ $39,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,698$180,692$198,390
Equipment$2,017$30,720$32,737
Land$10,407-$10,407
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kristen CadeTreasurer$5,910$5,910

Board Members and Trustees

NameTitle
Amy RadosevichCapital Dev Co-chair
Lauren Sczgyielski-andersCapital Dev Co-chair
Jessica HoseltonCommunications Co-chair
Brent SmithOperations Co-chair
Eric AvevedoOperations Co-chair
Sara ZamorCo-president
Janice BlyDirector
Molly EscobarSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$156,661
Program Service Revenue
$40,535
Investment Income
$6
Other Revenue
$44,072
All Other Contributions
$18,916
Change in Net Assets
$-31,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,751
Other Expenses$86,966
Total Fundraising Expense$1,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,706$7,845$0$149,551
All Other Expenses$29,732$754$0$30,486
Current Officers, Directors, Trustees, and Key Employees$18,400$3,450$1,150$23,000
Occupancy$20,239$1,065$0$21,304
Payroll Taxes$12,248$864$88$13,200
Fees for Services Accounting$0$10,450$0$10,450
Insurance$6,624$737$0$7,361
Office Expenses$4,452$346$149$4,947
Depreciation Depletion$3,345$176$0$3,521
Interest$1,188$62$0$1,250
Other Expenses$1,172$0$0$1,172
Total Functional Expenses$245,372$25,958$1,387$272,717
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,432
Fundraising Direct Expenses$436
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Insurance Reimbursement$8,253
Payroll Liabilities$8,182
Credit Cards Payable$2,839
Parent Participation Deposits$1,975
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Aauw Nursery School
EIN
36-2258522
Phone
8476230550
Address
2500 N NORTHERN AVENUE, WAUKEGAN, IL 60087-3347
Doing Business As
Aauw Preschool

Signing Officer

Name
Ann Adkins
Title
Director
Phone
8476230550
Signed
2022-01-19
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
50

Preparer

Firm
Specialized Accounting Services LLC
Address
10801 CORPORATE DRIVE STE 100, PLEASANT PRAIRIE, WI 53158
Preparer
D Jerry Moore CPA
Phone
8472491104
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Prior to filing, a copy of the 990 is disseminated to the governing board members for review and comments.

Pt VI, Line 19

Governing documents, written policies and financial statements are available upon request at the school address.

Pt XI

Transfer to temporarily restricted net assets.

Form 990, Part IX, Line 24E

Bank charges 711. 0. 711. 0.

Form 990, Part IX, Line 24E

School supplies 12840. 12840. 0. 0.

Form 990, Part IX, Line 24E

Staff development 1267. 1267. 0. 0.

Form 990, Part IX, Line 24E

WEBSITE 101. 101. 0. 0.

Form 990, Part IX, Line 24E

Learnscape expenses 13574. 13574. 0. 0.

Form 990, Part IX, Line 24E

Scholarship fund expenses 1124. 1124. 0. 0.

Form 990, Part IX, Line 24E

OTHER 869. 826. 43. 0.

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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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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt043076
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07845
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0141706
IRS990/OtherSalariesAndWagesGrp/TotalAmt0149551
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt088
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0864
IRS990/PayrollTaxesGrp/ProgramServicesAmt012248
IRS990/PayrollTaxesGrp/TotalAmt013200
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011324
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0ANN ADKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2LEARNSCAPE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3SCHOLARSHIP FUND REV
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31500
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0140847
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08
IRS990/PYOtherExpensesAmt071916
IRS990/PYOtherRevenueAmt07802
IRS990/PYProgramServiceRevenueAmt0133513
IRS990/PYRevenuesLessExpensesAmt0-16339
IRS990/PYSalariesCompEmpBnftPaidAmt0226593
IRS990/PYTotalExpensesAmt0298509
IRS990/PYTotalRevenueAmt0282170
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-31443
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt090858
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081649
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053297
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt017698
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0180692
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0198390
IRS990ScheduleD/EquipmentGrp/BookValueAmt02017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030720
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032737
IRS990ScheduleD/LandGrp/BookValueAmt010407
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21975
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE REIMBURSEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PARENT PARTICIPATION DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030122
IRS990ScheduleD/TotalLiabilityAmt021249
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL ADVERTISING AND PUBLICITY INCLUDES RACIALLY INTEGRATED STUDENTS TOGETHER. ALL ADVERTISING AND PUBLICITY INCLUDES RACIALLY INTEGRATED STUDENTS TOGETHER.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1GRANT FOR PFA PROGRAM THROUGH THE ILLINOIS STATE BOARD OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, A COPY OF THE 990 IS DISSEMINATED TO THE GOVERNING BOARD MEMBERS FOR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, WRITTEN POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE SCHOOL ADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRANSFER TO TEMPORARILY RESTRICTED NET ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES 711. 0. 711. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SCHOOL SUPPLIES 12840. 12840. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STAFF DEVELOPMENT 1267. 1267. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WEBSITE 101. 101. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LEARNSCAPE EXPENSES 13574. 13574. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SCHOLARSHIP FUND EXPENSES 1124. 1124. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER 869. 826. 43. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0149765

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