Civic Intelligence

Petoskey Children'S Nursery Inc

EIN 38-1806543 • 501(c)3 • Petoskey, MI

Profile

Education - cooperative preschool

1804 Mitchell StreetPetoskey, MI 49770

pcnpreschool.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.5%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$165,212

Up $21,257 (+15%) from 2023

Liabilities

Up

$3,195

Up $1,069 (+50%) from 2023

Net Assets

Up

$162,017

Up $20,188 (+14%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin66th percentile

Revenue

Up

$164,162

Up $5,557 (+3.5%) from 2023

Expenses

Up

$143,974

Up $12,155 (+9.2%) from 2023

Net Income

Down

$20,188

Down $6,598 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$200K$150K$100K$50K$0Assets 2018: $46,639Liabilities 2018: $1,481Net Assets 2018: $45,1582018Assets 2019: $54,558Liabilities 2019: $1,915Net Assets 2019: $52,6432019Assets 2020: $61,918Liabilities 2020: $1,455Net Assets 2020: $60,4632020Assets 2021: $94,573Liabilities 2021: $2,142Net Assets 2021: $92,4312021Assets 2022: $116,403Liabilities 2022: $1,360Net Assets 2022: $115,0432022Assets 2023: $143,955Liabilities 2023: $2,126Net Assets 2023: $141,8292023Assets 2024: $165,212Liabilities 2024: $3,195Net Assets 2024: $162,0172024

Highlighted filing

2024

Assets$165,212
Liabilities$3,195
Net Assets$162,017
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$200K$150K$100K$50K$0Revenue 2018: $47,610Expenses 2018: $34,523Net Income 2018: $13,0872018Revenue 2019: $52,645Expenses 2019: $45,160Net Income 2019: $7,4852019Revenue 2020: $50,947Expenses 2020: $43,127Net Income 2020: $7,8202020Revenue 2021: $139,799Expenses 2021: $107,831Net Income 2021: $31,9682021Revenue 2022: $152,200Expenses 2022: $129,588Net Income 2022: $22,6122022Revenue 2023: $158,605Expenses 2023: $131,819Net Income 2023: $26,7862023Revenue 2024: $164,162Expenses 2024: $143,974Net Income 2024: $20,1882024

Highlighted filing

2024

Revenue$164,162
Expenses$143,974
Net Income$20,188
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$165,212
Liabilities
$3,195
Net assets
$162,017
Revenue
$164,162
Expenses
$143,974
Net income
$20,188
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.62$1.64$1.44$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.02$1.42$1.59$1.32$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$1.52$1.30$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.02$0.92$1.40$1.08$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.60$0.51$0.43$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.53$0.45$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.45$0.48$0.35$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 25, 2025
Return Version
2023v6.0
Gross Receipts
$168,351
Mission and Program Overview

Mission

Education - cooperative preschool

Program Services

DescriptionGrantsExpenses
TO PROVIDE PRESCHOOL EDUCATION IN A COOPERATIVE SETTING FOR 30+ 3-5 YEAR OLDS.-$141,441
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CRISTIN BOWLINGPresident-$0--
MYAH NESTERCo-VP-$0--
BRANDON HILLCo-VP-$0--
ANNE MERRILLTreasurer-$0--
HANNAH VANOSSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Din$25,671$25,671$4,189$21,482
Pumpkin Run$5,770$5,770-$5,770
Total Events$31,441$31,441$4,189$27,252
Filing and Contact Details

Filer

Filer Name
PETOSKEY CHILDREN'S NURSERY INC
EIN
38-1806543
Phone
2319399009
Address
1804 MITCHELL STREET, PETOSKEY, MI 49770

Signing Officer

Name
Anne Merrill
Title
Treasurer
Phone
2319399009
Signed
2025-01-25
Discuss with paid preparer
Yes

Preparer

Firm
Klepadlo Winnell Nuorala Pc
Address
2301 MITCHELL PARK DR, PETOSKEY, MI 49770
Preparer
Michael L Nuorala
Phone
2313473963
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 22 insurance 1,889 bank charges 8 continuing education 52 field trip 275 consumables 2,471 dues & subscriptions 1,575 licensing 276 supplies 2,379 toys and equipment 1,018 website 143 miscellaneous 210 non-investment depreciation 590 total 10,908”

Form 990-ez, Part II, Line 24

“Equipment & furniture 30,560 30,560 less accumulated depreciation 29,970 30,560 total 590 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,126 3,195”

Raw XML Appendix176 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.

Path#Value
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
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IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION - COOPERATIVE PRESCHOOL
IRS990EZ/PrintingPublicationsPostageAmt087
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0141441
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt0120289
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING DIN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PUMPKIN RUN
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05770
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04189
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 22 INSURANCE 1,889 BANK CHARGES 8 CONTINUING EDUCATION 52 FIELD TRIP 275 CONSUMABLES 2,471 DUES & SUBSCRIPTIONS 1,575 LICENSING 276 SUPPLIES 2,379 TOYS AND EQUIPMENT 1,018 WEBSITE 143 MISCELLANEOUS 210 NON-INVESTMENT DEPRECIATION 590 TOTAL 10,908
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT & FURNITURE 30,560 30,560 LESS ACCUMULATED DEPRECIATION 29,970 30,560 TOTAL 590 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,126 3,195
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNE MERRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02319399009
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PETOSKEY CHILDREN'S NURSERY INC
ReturnHeader/Filer/BusinessNameControlTxt0PETO
ReturnHeader/Filer/EIN0381806543
ReturnHeader/Filer/PhoneNum02319399009
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ReturnHeader/Filer/USAddress/CityNm0PETOSKEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049770
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382666112
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L NUORALA
ReturnHeader/ReturnTs02025-01-30T12:49:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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