Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Garfield Cooperative Preschool Inc
EIN 38-2087707 • 501(c)3 • Livonia, MI
Profile
Cooperative preschool, licensed by the state of michigan, department of human services, is non-sectarian and non-discriminatory. The preschool will offer a developmental program in a structured, play-based learning environment that promotes independence, self-confidence, and fosters social, academic, and creative growth. The said organization is exclusively for educational purposes under section 501(c)3 of the irs code of 1954, as amended, and shall forever remain a non-profit institution.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Balance Sheet
Assets
Up$40,630
Up $7,367 (+22%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$40,630
Up $8,444 (+26%) from 2024
Revenue
Up$152,676
Up $59,178 (+63%) from 2024
Expenses
Up$144,234
Up $48,314 (+50%) from 2024
Net Income
Up$8,442
Up $10,864 (+449%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $40,630
- Liabilities
- -
- Net assets
- $40,630
- Revenue
- $152,676
- Expenses
- $144,234
- Net income
- $8,442
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $0.41 | $0.41 | $1.53 | $1.44 | $0.08 | |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.33 | $0.01 | $0.32 | $0.93 | $0.96 | $0.02 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.41 | $0.03 | $0.38 | $0.68 | $0.66 | $0.03 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Oct 23, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $152,676
Mission and Program Overview
Mission
The purpose of this organization shall be to administer and maintain a cooperative preschool, licensed by the state of michigan, department of human services, that is non-sectarian and non-discriminatory. The preschool will offer a developmental program in a structured, play-based learning environment that promotes independence, and self-confidence, and fosters social, academic, and creative growth. The said organization is exclusively for educational purposes under section 501(c)3 of the irs code of 1954, as amended, and shall forever remain a non-profit institution
Cooperative preschool, licensed by the state of michigan, department of human services, is non-sectarian and non-discriminatory. The preschool will offer a developmental program in a structured, play-based learning environment that promotes independence, self-confidence, and fosters social, academic, and creative growth. The said organization is exclusively for educational purposes under section 501(c)3 of the irs code of 1954, as amended, and shall forever remain a non-profit institution.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE PURPOSE OF THIS ORGANIZATION SHALL BE TO ADMINISTER AND MAINTAIN A COOPERATIVE PRESCHOOL, LICENSED BY THE STATE OF MICHIGAN, DEPARTMENT OF HUMAN SERVICES, THAT IS NON-SECTARIAN AND NON-DISCRIMINATORY. THE PRESCHOOL WILL OFFER A DEVELOPMENTAL PROGRAM IN A STRUCTURED, PLAY-BASED LEARNING ENVIRONMENT THAT PROMOTES INDEPENDENCE, SELF-CONFIDENCE, AND FOSTERS SOCIAL, ACADEMIC, AND CREATIVE GROWTH. | - | $139,341 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ASHLEY WISHMEYER | President | - | $0 | - | - |
| ERIN LOVELL-BANKO | Vice Preside | - | $0 | - | - |
| LAURYN NICKERT | Treasurer | - | $0 | - | - |
| KANDACE MCLEAN | Secretary | - | $0 | - | - |
| KRISTEN SHARPE | Social Direc | - | $0 | - | - |
| SARA NAKAMURA | Director Mem | - | $0 | - | - |
| ANDREA BORCHARDT | Health & Rec | - | $0 | - | - |
| ALEXIS SULEMAN | Fundraising | - | $0 | - | - |
| KATHERINE RICHARDSON | Board Liason | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Garfield Cooperative Preschool Inc
- EIN
- 38-2087707
- Phone
- 2482176514
- Address
- 10218 ARTHUR ST, LIVONIA, MI 48150
Signing Officer
- Name
- Lauryn Nickert
- Title
- Treasurer
- Phone
- 8105998264
- Signed
- 2025-10-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lis Mccallion Raymor & Co
- Address
- 33300 5 MILE RD STE 200, LIVONIA, MI 48154-3077
- Preparer
- Maria Martinuzzi CPA
- Phone
- 7342668120
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Fundraising 29,951 field trip & other 18,972 total 48,923”
Form 990-ez, Part I, Line 16
“Expenses advertising 394 office 2,380 insurance 1,619 classroom 9,898 field trips 11,416 fundraisers 23,505 misc 1,052 taxes/licenses/permits 283 total 50,547”
Form 990-ez, Part II, Line 24
“Security deposit 597 597 payroll refunds 1,408 0 total 2,005 597”
Form 990-ez, Part II, Line 26
“PAYROLL TAXES 1,077 0”
Form 990-ez, Part III
“Cooperative preschool, licensed by the state of michigan, department of human services, is non-sectarian and non-discriminatory. The preschool will offer a developmental program in a structured, play-based learning environment that promotes independence, self-confidence, and fosters social, academic, and creative growth. The said organization is exclusively for educational purposes under section 501(c)3 of the irs code of 1954, as amended, and shall forever remain a non-profit institution.”
Form 990-ez, Part III, Line 28
“The purpose of this organization shall be to administer and maintain a cooperative preschool, licensed by the state of michigan, department of human services, that is non-sectarian and non-discriminatory. The preschool will offer a developmental program in a structured, play-based learning environment that promotes independence, self-confidence, and fosters social, academic, and creative growth.”
Raw XML Appendix164 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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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LIVONIA |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ASHLEY WISHMEYER |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KANDACE MCLEAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KRISTEN SHARPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SARA NAKAMURA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ANDREA BORCHARDT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ALEXIS SULEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KATHERINE RICHARDSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SOCIAL DIREC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR MEM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | HEALTH & REC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | FUNDRAISING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | BOARD LIASON |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2005 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 597 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50547 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 48923 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COOPERATIVE PRESCHOOL, LICENSED BY THE STATE OF MICHIGAN, DEPARTMENT OF HUMAN SERVICES, IS NON-SECTARIAN AND NON-DISCRIMINATORY. THE PRESCHOOL WILL OFFER A DEVELOPMENTAL PROGRAM IN A STRUCTURED, PLAY-BASED LEARNING ENVIRONMENT THAT PROMOTES INDEPENDENCE, SELF-CONFIDENCE, AND FOSTERS SOCIAL, ACADEMIC, AND CREATIVE GROWTH. THE SAID ORGANIZATION IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES UNDER SECTION 501(C)3 OF THE IRS CODE OF 1954, AS AMENDED, AND SHALL FOREVER REMAIN A NON-PROFIT INSTITUTION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 103752 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE PURPOSE OF THIS ORGANIZATION SHALL BE TO ADMINISTER AND MAINTAIN A COOPERATIVE PRESCHOOL, LICENSED BY THE STATE OF MICHIGAN, DEPARTMENT OF HUMAN SERVICES, THAT IS NON-SECTARIAN AND NON-DISCRIMINATORY. THE PRESCHOOL WILL OFFER A DEVELOPMENTAL PROGRAM IN A STRUCTURED, PLAY-BASED LEARNING ENVIRONMENT THAT PROMOTES INDEPENDENCE, SELF-CONFIDENCE, AND FOSTERS SOCIAL, ACADEMIC, AND CREATIVE GROWTH. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 139341 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 73568 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1077 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 144234 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 139341 |
| IRS990EZ/TotalRevenueAmt | 0 | 152676 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NON-DISCRIMINATORY POLICY IS LISTED IN THE FOLLOWNG: ORIGINAL ARTICLES OF INCORPORATION PUBLISHED ON STATE OF MICHIGAN'S WEBSITE, AND STATED IN BOTH ARTICLE II-PURPOSE AND ARTICLE III-MEMBERSHIP, OF THE SCHOOLS BY-LAWS. IT IS ALSO ON THE SCHOOL WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | WE DO NOT ASK ABOUT RACIAL COMPOSITION ON ANY OF OUR ENROLLMENT FORMS. WE DO NOT OFFER ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FUNDRAISING 29,951 FIELD TRIP & OTHER 18,972 TOTAL 48,923 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 394 OFFICE 2,380 INSURANCE 1,619 CLASSROOM 9,898 FIELD TRIPS 11,416 FUNDRAISERS 23,505 MISC 1,052 TAXES/LICENSES/PERMITS 283 TOTAL 50,547 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SECURITY DEPOSIT 597 597 PAYROLL REFUNDS 1,408 0 TOTAL 2,005 597 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL TAXES 1,077 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COOPERATIVE PRESCHOOL, LICENSED BY THE STATE OF MICHIGAN, DEPARTMENT OF HUMAN SERVICES, IS NON-SECTARIAN AND NON-DISCRIMINATORY. THE PRESCHOOL WILL OFFER A DEVELOPMENTAL PROGRAM IN A STRUCTURED, PLAY-BASED LEARNING ENVIRONMENT THAT PROMOTES INDEPENDENCE, SELF-CONFIDENCE, AND FOSTERS SOCIAL, ACADEMIC, AND CREATIVE GROWTH. THE SAID ORGANIZATION IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES UNDER SECTION 501(C)3 OF THE IRS CODE OF 1954, AS AMENDED, AND SHALL FOREVER REMAIN A NON-PROFIT INSTITUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PURPOSE OF THIS ORGANIZATION SHALL BE TO ADMINISTER AND MAINTAIN A COOPERATIVE PRESCHOOL, LICENSED BY THE STATE OF MICHIGAN, DEPARTMENT OF HUMAN SERVICES, THAT IS NON-SECTARIAN AND NON-DISCRIMINATORY. THE PRESCHOOL WILL OFFER A DEVELOPMENTAL PROGRAM IN A STRUCTURED, PLAY-BASED LEARNING ENVIRONMENT THAT PROMOTES INDEPENDENCE, SELF-CONFIDENCE, AND FOSTERS SOCIAL, ACADEMIC, AND CREATIVE GROWTH. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAURYN NICKERT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8105998264 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GARFIELD COOPERATIVE PRESCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GARF |
| ReturnHeader/Filer/EIN | 0 | 382087707 |
| ReturnHeader/Filer/PhoneNum | 0 | 2482176514 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 10218 ARTHUR ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LIVONIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48150 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462353011 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LIS MCCALLION RAYMOR & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 33300 5 MILE RD STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LIVONIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 481543077 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7342668120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARIA MARTINUZZI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T14:18:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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