Civic Intelligence

Freeland Cooperative Preschool

990EZ • Fiscal year 2015 • EIN 38-1940357

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 02, 2015

Organization ProfileN/A
PO Box 157Freeland, MI 48623-0157

(989) 695-5260

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.00x

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

59th percentile

7.0%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$36,964

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 48.7% of source-year revenue.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

9.9%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$52,023

Up $5,218 (+11%) from 2014

Net Assets

Up

$52,023

Up $36,103 (+227%) from 2014

Liabilities

Down

$0

Down $30,885 (-100%) from 2014

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin59th percentile

Revenue

Up

$75,965

Up $6,854 (+9.9%) from 2014

Expenses

Down

$70,635

Down $5,935 (-7.8%) from 2014

Net Income

Up

$5,330

Up $12,789 (+171%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $50,050Liabilities 2011: $26,440Net Assets 2011: $23,6102011Assets 2012: $61,378Liabilities 2012: $31,012Net Assets 2012: $30,3662012Assets 2013: $51,174Liabilities 2013: $27,795Net Assets 2013: $23,3792013Assets 2014: $46,805Liabilities 2014: $30,885Net Assets 2014: $15,9202014Assets 2015: $52,023Liabilities 2015: $0Net Assets 2015: $52,0232015Assets 2016: $59,938Liabilities 2016: $0Net Assets 2016: $59,9382016Assets 2017: $54,545Liabilities 2017: $0Net Assets 2017: $54,5452017Assets 2018: $39,339Liabilities 2018: $0Net Assets 2018: $39,3392018Assets 2019: $42,457Liabilities 2019: $0Net Assets 2019: $42,4572019Assets 2020: $48,447Liabilities 2020: $0Net Assets 2020: $48,4472020Assets 2021: $86,852Liabilities 2021: $0Net Assets 2021: $86,8522021Assets 2022: $136,310Liabilities 2022: $0Net Assets 2022: $136,3102022Assets 2023: $191,991Liabilities 2023: $0Net Assets 2023: $191,9912023Assets 2024: $182,446Liabilities 2024: $0Net Assets 2024: $182,4462024Assets 2025: $165,454Net Assets 2025: $165,4542025

Highlighted filing

2015

Assets$52,023
Liabilities$0
Net Assets$52,023
Open 2015 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $69,393Expenses 2011: $66,976Net Income 2011: $2,4172011Revenue 2012: $78,364Expenses 2012: $71,608Net Income 2012: $6,7562012Revenue 2013: $72,060Expenses 2013: $79,047Net Income 2013: -$6,9872013Revenue 2014: $69,111Expenses 2014: $76,570Net Income 2014: -$7,4592014Revenue 2015: $75,965Expenses 2015: $70,635Net Income 2015: $5,3302015Revenue 2016: $88,246Expenses 2016: $80,331Net Income 2016: $7,9152016Revenue 2017: $82,613Expenses 2017: $88,006Net Income 2017: -$5,3932017Revenue 2018: $67,901Expenses 2018: $83,107Net Income 2018: -$15,2062018Revenue 2019: $66,000Expenses 2019: $62,882Net Income 2019: $3,1182019Revenue 2020: $56,095Expenses 2020: $50,105Net Income 2020: $5,9902020Revenue 2021: $94,816Expenses 2021: $56,411Net Income 2021: $38,4052021Revenue 2022: $142,154Expenses 2022: $92,696Net Income 2022: $49,4582022Revenue 2023: $153,458Expenses 2023: $97,777Net Income 2023: $55,6812023Revenue 2024: $84,589Expenses 2024: $94,134Net Income 2024: -$9,5452024Revenue 2025: $82,885Expenses 2025: $99,877Net Income 2025: -$16,9922025

Highlighted filing

2015

Revenue$75,965
Expenses$70,635
Net Income$5,330
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 2, 2015
Return Version
2014v5.0
Gross Receipts
$75,965
Mission and Program Overview

Mission

To provide an avenue for early education of members' preschool children.

Program Services

DescriptionGrantsExpenses
THE PRESCHOOL SUCCESSFULLY SERVED 60 CHILDREN-$70,635
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DENISE WILLIAMSONDirectorPT$36,964-$36,964
SUE SCHMIDTTeacherPT$13,437-$13,437
LORI BOMMARITOSecretary-$0--
AMANDA GILLISTreasurer-$0--
KARRIE MOLINAEnrollment-$0--
MELISSA GETHFundraising-$0--
KELLY JO KAYLORHealth/Recor-$0--
DEANNA WARRENPresident-$0--
Filing and Contact Details

Filer

Filer Name
Freeland Cooperative Preschool
EIN
38-1940357
Phone
9896955260
Address
PO BOX 157, FREELAND, MI 48623-0157

Signing Officer

Name
Amanda Gillis
Title
Treasurer
Phone
9896955260
Signed
2015-11-02
Discuss with paid preparer
Yes

Preparer

Firm
Hauman Accounting
Address
122 S MAIN ST STE 1, FREELAND, MI 48623
Preparer
Mark D Hauman CPA Csep
Phone
9895738027
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 500 insurance 2,110 business expenses 155 recreation 1,784 supplies 3,693 telephone 890 continuing education 320 total 9,452”

Form 990-ez, Part I, Line 20

“Prior year deferred revenue 0 not reported in income as non-profit is a cash 0 basis taxpayer. 30,773”

Form 990-ez, Part II, Line 24

“Equipment 6,088 6,088 total 6,088 6,088”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 30,885 0”

Raw XML Appendix128 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/BooksInCareOfDetail/PersonNm0AMANDA GILLIS
IRS990EZ/BooksInCareOfDetail/PhoneNum09896955992
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 157
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048623
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040717
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045935
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07578
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05330
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01413
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt046805
IRS990EZ/Form990TotalAssetsGrp/EOYAmt052023
IRS990EZ/GrossReceiptsAmt075965
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015920
IRS990EZ/NetAssetsOrFundBalancesEOYAmt052023
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015920
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt052023
IRS990EZ/OccupancyRentUtltsAndMaintAmt04673
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt024.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt612.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt036964
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt613437
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DENISE WILLIAMSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LORI BOMMARITO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2AMANDA GILLIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KARRIE MOLINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MELISSA GETH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELLY JO KAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SUE SCHMIDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DEANNA WARREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ENROLLMENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FUNDRAISING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5HEALTH/RECOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06088
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06088
IRS990EZ/OtherChangesInNetAssetsAmt030773
IRS990EZ/OtherExpensesTotalAmt09452
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AN AVENUE FOR EARLY EDUCATION OF MEMBERS' PRESCHOOL CHILDREN.
IRS990EZ/PrintingPublicationsPostageAmt01338
IRS990EZ/ProgramServiceRevenueAmt068382
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE PRESCHOOL SUCCESSFULLY SERVED 60 CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt070635
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt053759
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt030885
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt070635
IRS990EZ/TotalProgramServiceExpensesAmt070635
IRS990EZ/TotalRevenueAmt075965
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 500 INSURANCE 2,110 BUSINESS EXPENSES 155 RECREATION 1,784 SUPPLIES 3,693 TELEPHONE 890 CONTINUING EDUCATION 320 TOTAL 9,452
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR YEAR DEFERRED REVENUE 0 NOT REPORTED IN INCOME AS NON-PROFIT IS A CASH 0 BASIS TAXPAYER. 30,773
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 6,088 6,088 TOTAL 6,088 6,088
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 30,885 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMANDA GILLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09896955260
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREELAND COOPERATIVE PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0381940357
ReturnHeader/Filer/PhoneNum09896955260
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 157
ReturnHeader/Filer/USAddress/CityNm0FREELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0486230157
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464420543
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAUMAN ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 S MAIN ST STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048623
ReturnHeader/PreparerPersonGrp/PhoneNum09895738027
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK D HAUMAN CPA CSEP
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-20T16:14:23-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,023
Liabilities
$0
Net assets
$52,023
Revenue
$75,965
Expenses
$70,635
Net income
$5,330
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$1.65$0.83$1.00$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.85$0.94$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$1.53$0.98$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$1.42$0.93$0.49
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.95$0.56$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.56$0.50$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.66$0.63$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.68$0.83$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.83$0.88$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.88$0.80$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.76$0.71$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.31$0.16$0.69$0.77$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.28$0.23$0.72$0.79$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.31$0.30$0.78$0.72$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.26$0.24$0.69$0.67$0.02