Civic Intelligence

Mothers Morning Out Inc

EIN 36-4556393 • 501(c)3 • Norfolk, MA

Profile

Preschool education and child care programs in westwood, ma and surrounding towns

224 Dedham StreetNorfolk, MA 02056

www.mmonurseryschool.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

8th percentile

-143%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

94th percentile

$50,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 41.6% of source-year revenue.

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

16th percentile

-55%

Faster revenue growth than 16% of similar nonprofits.

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

Assets

Down

$0

Down $291,460 (-100%) from 2020

Liabilities

Down

$0

Down $120,000 (-100%) from 2020

Net Assets

Down

$0

Down $171,460 (-100%) from 2020

Revenue

Down

$120,143

Down $148,408 (-55%) from 2020

Expenses

Down

$291,603

Down $15,437 (-5.0%) from 2020

Net Income

Down

-$171,460

Down $132,971 (-345%) from 2020

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $326,820Liabilities 2010: $214,727Net Assets 2010: $112,0932010Assets 2012: $326,132Liabilities 2012: $214,727Net Assets 2012: $111,4052012Assets 2013: $313,833Liabilities 2013: $214,727Net Assets 2013: $99,1062013Assets 2014: $307,142Liabilities 2014: $208,009Net Assets 2014: $99,1332014Assets 2015: $280,682Liabilities 2015: $208,929Net Assets 2015: $71,7532015Assets 2016: $299,233Liabilities 2016: $209,798Net Assets 2016: $89,4352016Assets 2017: $323,242Liabilities 2017: $209,798Net Assets 2017: $113,4442017Assets 2018: $376,150Liabilities 2018: $210,008Net Assets 2018: $166,1422018Assets 2019: $419,958Liabilities 2019: $210,009Net Assets 2019: $209,9492019Assets 2020: $291,460Liabilities 2020: $120,000Net Assets 2020: $171,4602020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $363,5532010Expenses 2012: $367,8862012Expenses 2013: $405,8132013Revenue 2014: $407,808Expenses 2014: $407,781Net Income 2014: $272014Revenue 2015: $354,039Expenses 2015: $381,419Net Income 2015: -$27,3802015Revenue 2016: $387,947Expenses 2016: $370,265Net Income 2016: $17,6822016Revenue 2017: $397,192Expenses 2017: $373,183Net Income 2017: $24,0092017Revenue 2018: $427,159Expenses 2018: $374,461Net Income 2018: $52,6982018Revenue 2019: $434,376Expenses 2019: $389,355Net Income 2019: $45,0212019Revenue 2020: $268,551Expenses 2020: $307,040Net Income 2020: -$38,4892020Revenue 2021: $120,143Expenses 2021: $291,603Net Income 2021: -$171,4602021

Highlighted filing

2021

Revenue$120,143
Expenses$291,603
Net Income-$171,460

Filings

Latest Detailed Filing

The latest 2021 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Aug 20, 2020
Return Version
2019v5.1
Gross Receipts
$268,551
Mission and Program Overview

Mission

Preschool education and child care programs in westwood, ma and surrounding towns

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$410,994$259,737▼ $151,257
Cash and Non-Interest-Bearing Accounts-$31,723-
Prepaid Expenses and Deferred Charges$7,000--
Land, Buildings, and Equipment, Net$1,964--
Total Assets$419,958$291,460▼ $128,498
Liabilities
Accounts Payable and Accrued Expenses$86,374$120,000▲ $33,626
Other Liabilities$120,000--
Deferred Revenue$3,635--
Total Liabilities$210,009$120,000▼ $90,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$209,949$171,460▼ $38,489
Total Net Assets Fund Balance$209,949$171,460▼ $38,489
Total Liabilities and Net Assets / Fund Balance$419,958$291,460▼ $128,498

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,404$4,404
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elaine M MacphersonExecutive Director-newFT$27,412$27,412

Board Members and Trustees

NameTitle
Calvin W ColwellPresident
Dana SchockDirector
William ScobleDirector
Diane CamusoClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$266,822
Investment Income
$390
Other Revenue
$1,339
Change in Net Assets
$-38,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,357
Other Expenses$111,431
Grants and Similar Amounts Paid$1,252
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,651--$133,651
Occupancy$80,500--$80,500
Current Officers, Directors, Trustees, and Key Employees$43,819--$43,819
Payroll Taxes$16,887--$16,887
Fees for Services Accounting$875$8,000-$8,875
Insurance$6,902--$6,902
All Other Expenses-$1,763-$1,763
Other Expenses$1,557$19-$1,557
Grants to Domestic Individuals$1,252--$1,252
Office Expenses$1,173--$1,173
Conferences and Meetings$150$787-$937
Depreciation Depletion$303--$303
Total Functional Expenses$296,471$10,569$0$307,040
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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
Yes
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 governing body review Part VI line 11

Form 990 is made available to the board of directors for review before filing.

CEO executive director top management comp Part VI line 15A

Compensation of executive director is evaluated and reviewed annually

Other officer or key employee compensation Part VI line 15B

No member of the governing board or disqualified person is compensated

Governing documents etc available to public Part VI line 19

Other governing documents are available upon written request

Filing and Contact Details

Filer

Filer Name
Mothers Morning Out Inc
EIN
36-4556393
Address
224 Dedham Street, Norfolk, MA 02056

Signing Officer

Name
Calvin W Colwell
Title
President
Phone
7813269494
Signed
2020-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Calvin W Colwell
Formed
2004
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
20

Preparer

Firm
William E Valentine CPA
Address
24 Sunrise Drive, Haverhill, MA 01835-6900
Preparer
William E Valentine CPA
Phone
5084464591
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

The organization ceased normal operations on March 17, 2020, as a result of Covid-19 requirements and changes in market conditions.

Raw XML Appendix362 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/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO MEMBER OF THE GOVERNING BOARD OR DISQUALIFIED PERSON IS COMPENSATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization ceased normal operations on March 17, 2020, as a result of Covid-19 requirements and changes in market conditions.
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0171460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0296471
IRS990/TotalProgramServiceRevenueAmt0266822
IRS990/TotalReportableCompFromOrgAmt027412
IRS990/TotalRevenueGrp/ExclusionAmt0390
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268161
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0268551
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0419958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0291460
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0434 CANTON STREET
IRS990/USAddress/CityNm0Westwood
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0020902212
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.mmonurseryschool.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CALVIN W COLWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07813269494
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOTHERS MORNING OUT INC
ReturnHeader/Filer/BusinessNameControlTxt0MOTH
ReturnHeader/Filer/EIN0364556393
ReturnHeader/Filer/USAddress/AddressLine1Txt0224 Dedham Street
ReturnHeader/Filer/USAddress/CityNm0Norfolk
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002056
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01E4E5C91359CB599AD6D07CC838640ADE4FD41BF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01E4E5C91359CB599AD6D07CC838640ADE4FD41BF
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00458202020237z1stxd3
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-08-24
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.126.21.13
ReturnHeader/FilingSecurityInformation/IPDt02020-08-24
ReturnHeader/FilingSecurityInformation/IPTm017:00:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042659613
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0William E Valentine CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 Sunrise Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Haverhill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0018356900
ReturnHeader/PreparerPersonGrp/PhoneNum05084464591
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William E Valentine CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-08-20T17:08:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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