Civic Intelligence

Wilmette Community Nursery School

EIN 36-2529530 • 501(c)3 • Wilmette, IL

Profile

To provide high quality developmentally appropriate educational programs for young children and support for their families.

1125 Wilmette AveWilmette, IL 60091

www.wcns.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.39x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.52x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$64,825

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-7.8%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$839,466

Down $71,424 (-7.8%) from 2023

Liabilities

Down

$327,000

Down $75,914 (-19%) from 2023

Net Assets

Up

$512,466

Up $4,490 (+0.9%) from 2023

Revenue

Up

$632,673

Up $74,809 (+13%) from 2023

Expenses

Up

$628,183

Up $108,119 (+21%) from 2023

Net Income

Down

$4,490

Down $33,310 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $586,167Liabilities 2012: $198,614Net Assets 2012: $387,5532012Assets 2013: $640,885Liabilities 2013: $226,805Net Assets 2013: $414,0802013Assets 2014: $636,132Liabilities 2014: $213,287Net Assets 2014: $422,8452014Assets 2020: $623,047Liabilities 2020: $213,227Net Assets 2020: $409,8202020Assets 2021: $707,629Liabilities 2021: $330,885Net Assets 2021: $376,7442021Assets 2022: $734,095Liabilities 2022: $253,071Net Assets 2022: $481,0242022Assets 2023: $910,890Liabilities 2023: $402,914Net Assets 2023: $507,9762023Assets 2024: $839,466Liabilities 2024: $327,000Net Assets 2024: $512,4662024

Highlighted filing

2024

Assets$839,466
Liabilities$327,000
Net Assets$512,466

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $413,1582012Expenses 2013: $369,7832013Revenue 2014: $379,760Expenses 2014: $370,995Net Income 2014: $8,7652014Revenue 2020: $490,455Expenses 2020: $511,501Net Income 2020: -$21,0462020Revenue 2021: $438,595Expenses 2021: $471,671Net Income 2021: -$33,0762021Revenue 2022: $634,634Expenses 2022: $530,354Net Income 2022: $104,2802022Revenue 2023: $557,864Expenses 2023: $520,064Net Income 2023: $37,8002023Revenue 2024: $632,673Expenses 2024: $628,183Net Income 2024: $4,4902024

Highlighted filing

2024

Revenue$632,673
Expenses$628,183
Net Income$4,490

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$648,964
Mission and Program Overview

Mission

To provide high quality developmentally appropriate educational programs for young children and support for their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$396,152$410,084▲ $13,932
Cash and Non-Interest-Bearing Accounts$339,507$235,803▼ $103,704
Land, Buildings, and Equipment, Net$58,752$134,730▲ $75,978
Prepaid Expenses and Deferred Charges$8,881$9,202▲ $321
Accounts Receivable$5,728$1,110▼ $4,618
Total Assets$910,890$839,466▼ $71,424
Other Assets Total$101,870$48,537▼ $53,333
Liabilities
Deferred Revenue$284,886$271,923▼ $12,963
Other Liabilities$111,978$55,077▼ $56,901
Accounts Payable and Accrued Expenses$6,050$0▼ $6,050
Total Liabilities$402,914$327,000▼ $75,914
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$507,976$512,466▲ $4,490
Total Net Assets Fund Balance$507,976$512,466▲ $4,490
Total Liabilities and Net Assets / Fund Balance$910,890$839,466▼ $71,424

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,587$113,580$210,167
Leasehold Improvements$37,099$99,048$136,147
Other Land Buildings$1,044$9,095$10,139
Other Assets Org$48,537--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret OwensExecutive DirectorFT$64,825$64,825

Board Members and Trustees

NameTitle
Kathryn McquarrieChairperson
Jackie KanterVice Chair
Amy RossDirector
Brittany CondellireDirector
Jen HerrmannDirector
Jenny OfmanDirector
Laurie HedlundDirector
Erin LawlerSecretary
Steve BuecheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,999
Program Service Revenue
$580,690
Investment Income
$14,780
Other Revenue
$18,204
All Other Contributions
$18,999
Change in Net Assets
$4,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$632,673
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,291
Total Revenue per Audited Statements
$648,964
Total Revenue per Form 990
$632,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,760
Other Expenses$190,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,806$64,825-$396,631
Occupancy$56,131--$56,131
Payroll Taxes$34,548$6,581-$41,129
Fees for Services Accounting-$21,793-$21,793
Depreciation Depletion$18,548--$18,548
Insurance$8,504$2,203-$10,707
All Other Expenses$4,329$4,061-$8,390
Fees for Services Other$7,469--$7,469
Other Expenses$2,257$3,206-$5,463
Advertising-$775-$775
Total Functional Expenses$515,638$112,545$0$628,183

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$644,474
Expenses per Audited Statements$628,183
Total Expenses per Form 990$628,183
Expenses Not Reported on Form 990$16,291
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$34,395
Fundraising Direct Expenses$16,291
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$34,395$34,395$3,041$31,354
Total Events$34,395$34,395$16,291$18,104
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$55,077
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Governance Explanations

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

Representatives of the board of directors review the forms 990 before filing.

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

Board members have instituted a procedure that each member must complete a conflict of interest policy questionnaire annually.

Form 990, Part VI, Section C, Line 19

The governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Wilmette Community Nursery School
EIN
36-2529530
Phone
8472565888
Address
1125 WILMETTE AVE, WILMETTE, IL 60091

Signing Officer

Name
Stephen Bueche
Title
Treasurer
Phone
8472565888
Signed
2025-04-28

Organization Details

Principal Officer
Katie Mcquarrie
Formed
1961
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
9
Employees
26
Volunteers
9

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

PART XII, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING EXPENSES

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt016937
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02178
IRS990/PYOtherExpensesAmt0159479
IRS990/PYOtherRevenueAmt017464
IRS990/PYProgramServiceRevenueAmt0521285
IRS990/PYRevenuesLessExpensesAmt037800
IRS990/PYSalariesCompEmpBnftPaidAmt0360585
IRS990/PYTotalExpensesAmt0520064
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0557864
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04490
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0595570
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0396152
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0410084
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt096587
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113580
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0210167
IRS990ScheduleD/ExpensesNotReportedAmt016291
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0628183
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037099
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt099048
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0136147
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt048537
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt016291
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01044
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09095
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010139
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt016291
IRS990ScheduleD/RevenueNotReportedAmt016291
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0632673
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0134730
IRS990ScheduleD/TotalBookValueOtherAssetsAmt048537
IRS990ScheduleD/TotalExpensesPerForm990Amt0628183
IRS990ScheduleD/TotalLiabilityAmt055077
IRS990ScheduleD/TotalRevenuePerForm990Amt0632673
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0648964
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0644474
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/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NURSERY SCHOOL INCLUDES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE MANUAL WHICH IS DISTRIBUTED TO EACH PARENT. THE STATEMENT IS ALSO IN BROCHURES WHICH ARE DISTRIBUTED TO PROSPECTIVE STUDENTS AND THEIR PARENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO RECORDS OF RACIAL HERITAGE ARE MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016291
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01100
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL BENEFIT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt012150
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt012150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034395
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018104
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03041
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03041
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REPRESENTATIVES OF THE BOARD OF DIRECTORS REVIEW THE FORMS 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS HAVE INSTITUTED A PROCEDURE THAT EACH MEMBER MUST COMPLETE A CONFLICT OF INTEREST POLICY QUESTIONNAIRE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0910890
IRS990/TotalAssetsEOYAmt0839466
IRS990/TotalAssetsGrp/BOYAmt0910890
IRS990/TotalAssetsGrp/EOYAmt0839466
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018999
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112545
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0515638
IRS990/TotalFunctionalExpensesGrp/TotalAmt0628183
IRS990/TotalGrossUBIAmt00

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