Civic Intelligence

Warren W Cherry Preschool

EIN 36-3809526 • 501(c)3 • Evanston, IL

Profile

To provide a developmental early childhood program which offers a safe, consistent, nuturing environment that encourages the social, emotional, physical and intellectual growth of children at their own rate.

1418 Lake StreetEvanston, IL 60201

www.cherrypreschool.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.65x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M 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

51st percentile

4.3%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

30th percentile

-2.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Down

$910,781

Down $172,728 (-16%) from 2024

Liabilities

Down

$594,261

Down $11,869 (-2.0%) from 2024

Net Assets

Down

$316,520

Down $160,859 (-34%) from 2024

Revenue

Down

$1,066,291

Down $257,020 (-19%) from 2024

Expenses

Up

$1,227,150

Up $59,123 (+5.1%) from 2024

Net Income

Down

-$160,859

Down $316,143 (-204%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2020: $857,547Liabilities 2020: $522,391Net Assets 2020: $335,1562020Assets 2021: $893,962Liabilities 2021: $649,988Net Assets 2021: $243,9742021Assets 2022: $802,814Liabilities 2022: $487,856Net Assets 2022: $314,9582022Assets 2023: $930,559Liabilities 2023: $608,464Net Assets 2023: $322,0952023Assets 2024: $1,083,509Liabilities 2024: $606,130Net Assets 2024: $477,3792024Assets 2025: $910,781Liabilities 2025: $594,261Net Assets 2025: $316,5202025

Highlighted filing

2025

Assets$910,781
Liabilities$594,261
Net Assets$316,520

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $940,357Expenses 2020: $992,460Net Income 2020: -$52,1032020Revenue 2021: $809,915Expenses 2021: $901,097Net Income 2021: -$91,1822021Revenue 2022: $1,161,045Expenses 2022: $1,090,061Net Income 2022: $70,9842022Revenue 2023: $1,090,177Expenses 2023: $1,083,040Net Income 2023: $7,1372023Revenue 2024: $1,323,311Expenses 2024: $1,168,027Net Income 2024: $155,2842024Revenue 2025: $1,066,291Expenses 2025: $1,227,150Net Income 2025: -$160,8592025

Highlighted filing

2025

Revenue$1,066,291
Expenses$1,227,150
Net Income-$160,859

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 9, 2026
Return Version
2024v5.5
Gross Receipts
$1,142,059
Mission and Program Overview

Mission

To provide a developmental early childhood program which offers a safe, consistent, nuturing environment that encourages the social, emotional, physical and intellectual growth of children at their own rate.

The mission of warren w. Cherry preschool is to provide a developmental early childhood program which offers a safe, consistent, nuturing environment that encourages the social, emotional, physical and intellectual growth of children at their own rate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$466,120$474,180▲ $8,060
Land, Buildings, and Equipment, Net$316,368$283,430▼ $32,938
Savings and Temporary Cash Investments$176,099$83,899▼ $92,200
Pledges and Grants Receivable$500$30,500▲ $30,000
Cash and Non-Interest-Bearing Accounts$116,346$28,520▼ $87,826
Accounts Receivable$5,712$5,937▲ $225
Prepaid Expenses and Deferred Charges$1,203$3,365▲ $2,162
Inventories for Sale or Use$1,161$950▼ $211
Total Assets$1,083,509$910,781▼ $172,728
Liabilities
Mortgage Notes Payable Secured by Investment Property$364,621$350,318▼ $14,303
Deferred Revenue$150,210$141,813▼ $8,397
Accounts Payable and Accrued Expenses$91,299$102,130▲ $10,831
Total Liabilities$606,130$594,261▼ $11,869
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,823$277,464▼ $161,359
Net Assets With Donor Restrictions$38,556$39,056▲ $500
Total Net Assets Fund Balance$477,379$316,520▼ $160,859
Total Liabilities and Net Assets / Fund Balance$1,083,509$910,781▼ $172,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$99,794$457,177$556,971
Leasehold Improvements$129,629$272,898$402,527
Land$46,000-$46,000
Equipment$8,007$32,103$40,110
Other Land Buildings$0$5,206$5,206
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debbie BoileveRior Executive DirectorFT$89,066$89,066
Lynn FiedlerAssistant DirectorFT$53,158$53,158
Annie SutulaTeacher RepresentativeFT$34,032$34,032

Board Members and Trustees

NameTitle
Ann ChookaszianFacility Co-chair
Laura GardnerFacility Co-chair
Deanna LeshtParent Council Chair
Allie BaugherPresident
Katie ArmisteadVice President
Lees NickersonDevelopment
Sheena LawrickSecretary
Ben Van LaanTreasurer
Billy BanksTreasurer Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$196,862
Program Service Revenue
$866,753
Investment Income
$15,859
Other Revenue
$-13,183
All Other Contributions
$132,062
Change in Net Assets
$-160,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,066,291
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$75,768
Total Revenue per Audited Statements
$1,142,059
Total Revenue per Form 990
$1,066,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$988,178
Other Expenses$238,972
Total Fundraising Expense$91,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$732,908$91,613$73,291$897,812
Payroll Taxes$55,291$6,912$5,529$67,732
Depreciation Depletion$41,706$463$463$42,632
All Other Expenses$26,831$2,486$6,420$35,737
Insurance$21,349$1,158$960$23,467
Other Employee Benefits$18,477$2,309$1,848$22,634
Other Expenses$19,124$212$213$19,549
Fees for Services Other$16,260$622$500$17,382
Interest$12,215$136$135$12,486
Fees for Services Accounting$7,135$892$714$8,741
Office Expenses$4,386$548$439$5,373
Advertising$4,080--$4,080
Total Functional Expenses$1,027,613$108,027$91,510$1,227,150

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,302,918
Expenses per Audited Statements$1,227,150
Total Expenses per Form 990$1,227,150
Expenses Not Reported on Form 990$75,768
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$15,610
Fundraising Direct Expenses$14,757
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jubilee Event$26,474$14,674$1,274$13,400
Total Events$27,410$15,610$14,757$853
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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 B, Line 11B

The form 990 is reviewed by the financial manager and officers of the board of directors.

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

The executive director maintains signed copies of the conflict of interest statements, which are completed and reviewed annually. All directors are educated about this policy and why it exists.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is determined annually by the board of directors. Initially when the executive director was hired, comparable wages in the area were reviewed.

Form 990, Part VI, Section C, Line 19

The organization maintains copies of governing documents, conflict of interest statements and financial statements available to the public in their administrative offices available on request.

Filing and Contact Details

Filer

Filer Name
Warren W Cherry Preschool
EIN
36-3809526
Phone
8474921213
Address
1418 LAKE STREET, EVANSTON, IL 60201

Signing Officer

Name
Allie Baugher
Title
President
Phone
8474921213
Signed
2026-02-09

Organization Details

Principal Officer
Allie Baugher
Formed
1992
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
9
Employees
55
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:

Rental property expenses 61,011. Fundraising expenses 14,757.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental property expenses 61,011. Fundraising expenses 14,757.

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IRS990/NetAssetsOrFundBalancesBOYAmt0477379
IRS990/NetAssetsOrFundBalancesEOYAmt0316520
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0853
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0853
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-18981
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-18981
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0438823
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0277464
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0439
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0548
IRS990/OfficeExpensesGrp/ProgramServicesAmt04386
IRS990/OfficeExpensesGrp/TotalAmt05373
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01848
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02309
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018477
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022634
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BANKING AND FINANCIAL F
IRS990/OtherExpensesGrp/Desc2SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/FundraisingAmt0267
IRS990/OtherExpensesGrp/FundraisingAmt1731
IRS990/OtherExpensesGrp/FundraisingAmt2213
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0268
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2164
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3212
IRS990/OtherExpensesGrp/ProgramServicesAmt024082
IRS990/OtherExpensesGrp/ProgramServicesAmt123398
IRS990/OtherExpensesGrp/ProgramServicesAmt220371
IRS990/OtherExpensesGrp/ProgramServicesAmt319124
IRS990/OtherExpensesGrp/TotalAmt024617
IRS990/OtherExpensesGrp/TotalAmt124373
IRS990/OtherExpensesGrp/TotalAmt220535
IRS990/OtherExpensesGrp/TotalAmt319549
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04945
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04945
IRS990/OtherRevenueTotalAmt04945
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt073291
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt091613
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0732908
IRS990/OtherSalariesAndWagesGrp/TotalAmt0897812
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05529
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06912
IRS990/PayrollTaxesGrp/ProgramServicesAmt055291
IRS990/PayrollTaxesGrp/TotalAmt067732
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030500
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01203
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03365
IRS990/PrincipalOfficerNm0ALLIE BAUGHER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0866753
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0866753
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0538811
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012966
IRS990/PYOtherExpensesAmt0212484
IRS990/PYOtherRevenueAmt0-5171
IRS990/PYProgramServiceRevenueAmt0776705
IRS990/PYRevenuesLessExpensesAmt0155284
IRS990/PYSalariesCompEmpBnftPaidAmt0955543
IRS990/PYTotalExpensesAmt01168027
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01323311
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-160859
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-18981
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0887557
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0176099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt083899
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt099794
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0457177
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0556971
IRS990ScheduleD/EquipmentGrp/BookValueAmt08007
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032103
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040110
IRS990ScheduleD/ExpensesNotReportedAmt075768
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01227150
IRS990ScheduleD/LandGrp/BookValueAmt046000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0129629
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0272898
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0402527
IRS990ScheduleD/OtherExpensesIncludedAmt075768
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05206
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05206
IRS990ScheduleD/OtherRevenueAmt075768
IRS990ScheduleD/RevenueNotReportedAmt075768
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01066291
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL PROPERTY EXPENSES 61,011. FUNDRAISING EXPENSES 14,757.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL PROPERTY EXPENSES 61,011. FUNDRAISING EXPENSES 14,757.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0283430
IRS990ScheduleD/TotalExpensesPerForm990Amt01227150
IRS990ScheduleD/TotalRevenuePerForm990Amt01066291
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01142059
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01302918
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/CharitableContributionsTotAmt011800
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt011800
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014757
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JUBILEE EVENT

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