Civic Intelligence

Northbrook Community Nursery School

EIN 36-2439755 • 501(c)3 • Northbrook, IL

Profile

Northbrook community nursery school, through the cooperation of staff, board and parents, is committed to meeting the social, emotional, intellectual and physical needs of each child. The preschool strives to facilitate this development within a nurturing environment that enables each child to realize his or her full potential.

PO Box 2204Northbrook, IL 60065

www.ncnskids.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.39x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.37x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

42nd percentile

-1.4%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

Down

$328,806

Down $29,432 (-8.2%) from 2024

Liabilities

Down

$128,591

Down $24,642 (-16%) from 2024

Net Assets

Down

$200,215

Down $4,790 (-2.3%) from 2024

Revenue

Up

$345,265

Up $22,318 (+6.9%) from 2024

Expenses

Up

$350,055

Up $9,539 (+2.8%) from 2024

Net Income

Up

-$4,790

Up $12,779 (+73%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $419,032Liabilities 2018: $77,616Net Assets 2018: $341,4162018Assets 2019: $426,021Liabilities 2019: $70,236Net Assets 2019: $355,7852019Assets 2020: $380,881Liabilities 2020: $93,787Net Assets 2020: $287,0942020Assets 2021: $299,580Liabilities 2021: $27,015Net Assets 2021: $272,5652021Assets 2022: $294,307Liabilities 2022: $37,450Net Assets 2022: $256,8572022Assets 2023: $394,062Liabilities 2023: $171,488Net Assets 2023: $222,5742023Assets 2024: $358,238Liabilities 2024: $153,233Net Assets 2024: $205,0052024Assets 2025: $328,806Liabilities 2025: $128,591Net Assets 2025: $200,2152025

Highlighted filing

2025

Assets$328,806
Liabilities$128,591
Net Assets$200,215

Operations Trend

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

$400K$200K$0-$200KRevenue 2018: $305,367Expenses 2018: $274,227Net Income 2018: $31,1402018Revenue 2019: $317,861Expenses 2019: $303,492Net Income 2019: $14,3692019Revenue 2020: $239,413Expenses 2020: $308,105Net Income 2020: -$68,6922020Revenue 2021: $156,426Expenses 2021: $170,955Net Income 2021: -$14,5292021Revenue 2022: $295,140Expenses 2022: $310,848Net Income 2022: -$15,7082022Revenue 2023: $310,215Expenses 2023: $343,853Net Income 2023: -$33,6382023Revenue 2024: $322,947Expenses 2024: $340,516Net Income 2024: -$17,5692024Revenue 2025: $345,265Expenses 2025: $350,055Net Income 2025: -$4,7902025

Highlighted filing

2025

Revenue$345,265
Expenses$350,055
Net Income-$4,790

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$358,172
Mission and Program Overview

Mission

Northbrook community nursery school, through the cooperation of staff, board and parents, is committed to meeting the social, emotional, intellectual and physical needs of each child. The preschool strives to facilitate this development within a nurturing environment that enables each child to realize his or her full potential.

Preschool programs for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$202,192$210,043▲ $7,851
Cash and Non-Interest-Bearing Accounts$43,904$36,765▼ $7,139
Land, Buildings, and Equipment, Net$1,373$329▼ $1,044
Total Assets$358,238$328,806▼ $29,432
Other Assets Total$110,769$81,669▼ $29,100
Liabilities
Other Liabilities$117,206$90,704▼ $26,502
Deferred Revenue$36,027$37,694▲ $1,667
Accounts Payable and Accrued Expenses-$193-
Total Liabilities$153,233$128,591▼ $24,642
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,868$189,159▼ $4,709
Net Assets With Donor Restrictions$11,137$11,056▼ $81
Total Net Assets Fund Balance$205,005$200,215▼ $4,790
Total Liabilities and Net Assets / Fund Balance$358,238$328,806▼ $29,432

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$329$97,567$97,896
Leasehold Improvements$0$3,088$3,088
Other Land Buildings$0$2,070$2,070
Other Assets Org$1,125--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gail NemoyExecutive DirectorFT$65,220$65,220

Board Members and Trustees

NameTitle
Tori LongoGala Co-chair
Brittany AbramsonPresident
Emily FendrichVice President
Ashley WoodsDirector
Brooke ParkDirector
Cindy PaddorDirector
Emily OppermanDirector
Gina TaglianettiDirector
Kaitlin WestDirector
Kristen BarajasDirector
Kristen HilversDirector
Laurel WeissmanDirector
Lindsay WorleyDirector
Mark WeissmanDirector
Sara RhodeDirector
Lisa CandociaRecording Secretary
Christina LoveTreasurer Payable
Diane ImperatoTreasurer Receivable
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$317,291
Investment Income
$7,880
Other Revenue
$20,094
Change in Net Assets
$-4,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$236,409
Other Expenses$113,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,288$32,610-$218,898
Occupancy$34,888$531-$35,419
Payroll Taxes$16,545$252-$16,797
All Other Expenses$5,890$1,046-$6,936
Fees for Services Accounting-$6,785-$6,785
Insurance$6,060$338-$6,398
Other Expenses$3,451--$3,451
Fees for Services Other$3,211--$3,211
Depreciation Depletion$1,044--$1,044
Other Employee Benefits$703$11-$714
Total Functional Expenses$308,482$41,573$0$350,055
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,783
Fundraising Direct Expenses$12,907
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit Event$23,905$23,905$1,566$22,339
Golf Scramble$4,164$4,164$1,955$2,209
Total Events$31,783$31,783$12,907$18,876
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$89,426
Financing Lease Liebility$1,278
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two board members are a married couple.

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

The board president and treasurer review in detail the form 990 prior to filing. All directors have access to review the form 990.

Form 990, Part VI, Section B, Line 12C

The board of directors must annually complete a conflict of interest statement which is monitored for compliance.

Form 990, Part VI, Section B, Line 15

The board of directors annually reviews the performance of the executive director and approves compensation adjustments.

Form 990, Part VI, Section C, Line 18

Form 990 is available upon request at the school office.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest, and financial statements available to the public through requests at its school office.

Filing and Contact Details

Filer

Filer Name
Northbrook Community Nursery School
EIN
36-2439755
Phone
8472725430
Address
PO BOX 2204, NORTHBROOK, IL 60065

Signing Officer

Name
Emily Fendrich
Title
President
Phone
8472725430
Signed
2026-02-16

Organization Details

Principal Officer
Emily Fendrich
Formed
1952
Legal Domicile
Il
Voting Board Members
19
Independent Board Members
18
Employees
17
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 V, Line 13A

IL

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 511 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.

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IRS990/MissionDesc0NORTHBROOK COMMUNITY NURSERY SCHOOL, THROUGH THE COOPERATION OF STAFF, BOARD AND PARENTS, IS COMMITTED TO MEETING THE SOCIAL, EMOTIONAL, INTELLECTUAL AND PHYSICAL NEEDS OF EACH CHILD. THE PRESCHOOL STRIVES TO FACILITATE THIS DEVELOPMENT WITHIN A NURTURING ENVIRONMENT THAT ENABLES EACH CHILD TO REALIZE HIS OR HER FULL POTENTIAL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0205005
IRS990/NetAssetsOrFundBalancesEOYAmt0200215
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt018876
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018876
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0193868
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0189159
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0531
IRS990/OccupancyGrp/ProgramServicesAmt034888
IRS990/OccupancyGrp/TotalAmt035419
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0110769
IRS990/OtherAssetsTotalGrp/EOYAmt081669
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0703
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0714
IRS990/OtherExpensesGrp/Desc0EXTENDED OFFERINGS EXPE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CUSTODIAL EXPENSE
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/ProgramServicesAmt034921
IRS990/OtherExpensesGrp/ProgramServicesAmt19436
IRS990/OtherExpensesGrp/ProgramServicesAmt26045
IRS990/OtherExpensesGrp/ProgramServicesAmt33451
IRS990/OtherExpensesGrp/TotalAmt034921
IRS990/OtherExpensesGrp/TotalAmt19436
IRS990/OtherExpensesGrp/TotalAmt26045
IRS990/OtherExpensesGrp/TotalAmt33451
IRS990/OtherLiabilitiesGrp/BOYAmt0117206
IRS990/OtherLiabilitiesGrp/EOYAmt090704
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01218
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01218
IRS990/OtherRevenueTotalAmt01218
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032610
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0186288
IRS990/OtherSalariesAndWagesGrp/TotalAmt0218898
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0252
IRS990/PayrollTaxesGrp/ProgramServicesAmt016545
IRS990/PayrollTaxesGrp/TotalAmt016797
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EMILY FENDRICH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1EXTENDED OFFERINGS PRO
IRS990/ProgramServiceRevenueGrp/Desc2CAMP PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3FAMILY EVENT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0249955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148741
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215570
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0249955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215570
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33025
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01670
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03357
IRS990/PYOtherExpensesAmt0123678
IRS990/PYOtherRevenueAmt018830
IRS990/PYProgramServiceRevenueAmt0299090
IRS990/PYRevenuesLessExpensesAmt0-17569
IRS990/PYSalariesCompEmpBnftPaidAmt0216838
IRS990/PYTotalExpensesAmt0340516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0322947
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-4790
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0318509
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202192
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0210043
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0329
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097567
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097896
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03088
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03088
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt080544
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11125
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FINANCING RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02070
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01278
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt189426
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCING LEASE LIEBILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329
IRS990ScheduleD/TotalBookValueOtherAssetsAmt081669
IRS990ScheduleD/TotalLiabilityAmt090704
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/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012907
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BENEFIT EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF SCRAMBLE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05975

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