Civic Intelligence

Boyne City Nursery Center Inc

EIN 38-2219768 • 501(c)3 • Boyne City, MI

Profile

To provide an educational experience for preschool children.

1040 Roosevelt StBoyne City, MI 49712

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

38th percentile

-3.7%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

45th percentile

-5.2%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-18%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$139,409

Down $7,647 (-5.2%) from 2022

Liabilities

Down

$260

Down $1,532 (-85%) from 2022

Net Assets

Down

$139,149

Down $6,115 (-4.2%) from 2022

Operations
Liabilities / Revenue64th percentileNet Margin38th percentile

Revenue

Down

$163,667

Down $36,122 (-18%) from 2022

Expenses

Up

$169,782

Up $24,182 (+17%) from 2022

Net Income

Down

-$6,115

Down $60,304 (-111%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$150K$100K$50K$0Assets 2011: $54,901Liabilities 2011: $472Net Assets 2011: $54,4292011Assets 2012: $53,680Liabilities 2012: $216Net Assets 2012: $53,4642012Assets 2013: $47,764Liabilities 2013: $346Net Assets 2013: $47,4182013Assets 2014: $60,903Liabilities 2014: $1,4042014Assets 2015: $90,945Liabilities 2015: $572Net Assets 2015: $90,3732015Assets 2016: $92,643Liabilities 2016: $1,355Net Assets 2016: $91,2882016Assets 2017: $82,828Liabilities 2017: $8,765Net Assets 2017: $74,0632017Assets 2018: $78,373Liabilities 2018: $12,931Net Assets 2018: $65,4422018Assets 2019: $94,089Liabilities 2019: $9,924Net Assets 2019: $84,1652019Assets 2020: $93,180Liabilities 2020: $0Net Assets 2020: $93,1802020Assets 2021: $91,075Liabilities 2021: $0Net Assets 2021: $91,0752021Assets 2022: $147,056Liabilities 2022: $1,792Net Assets 2022: $145,2642022Assets 2023: $139,409Liabilities 2023: $260Net Assets 2023: $139,1492023

Highlighted filing

2023

Assets$139,409
Liabilities$260
Net Assets$139,149
Open 2023 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $73,205Expenses 2011: $73,982Net Income 2011: -$7772011Revenue 2012: $82,658Expenses 2012: $83,623Net Income 2012: -$9652012Revenue 2013: $77,271Expenses 2013: $83,317Net Income 2013: -$6,0462013Revenue 2014: $127,088Expenses 2014: $115,007Net Income 2014: $12,0812014Revenue 2015: $212,245Expenses 2015: $181,371Net Income 2015: $30,8742015Revenue 2016: $140,980Expenses 2016: $137,861Net Income 2016: $3,1192016Revenue 2017: $153,047Expenses 2017: $170,271Net Income 2017: -$17,2242017Revenue 2018: $155,339Expenses 2018: $163,960Net Income 2018: -$8,6212018Revenue 2019: $167,140Expenses 2019: $148,417Net Income 2019: $18,7232019Revenue 2020: $116,168Expenses 2020: $107,153Net Income 2020: $9,0152020Revenue 2021: $85,970Expenses 2021: $88,075Net Income 2021: -$2,1052021Revenue 2022: $199,789Expenses 2022: $145,600Net Income 2022: $54,1892022Revenue 2023: $163,667Expenses 2023: $169,782Net Income 2023: -$6,1152023

Highlighted filing

2023

Revenue$163,667
Expenses$169,782
Net Income-$6,115
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$139,409
Liabilities
$260
Net assets
$139,149
Revenue
$163,667
Expenses
$169,782
Net income
-$6,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$1.64$1.70$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.02$1.45$2.00$1.46$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.86$0.88$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$1.16$1.07$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.10$0.84$1.67$1.48$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.13$0.65$1.55$1.64$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.09$0.74$1.53$1.70$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.01$0.91$1.41$1.38$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.90$2.12$1.81$0.31
2014Summary only. Only limited summary data is available for this year.$0.61$0.01$1.27$1.15$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.47$0.77$0.83$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.53$0.83$0.84$0.01
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$0.54$0.73$0.74$0.01
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
May 12, 2020
Return Version
2018v3.1
Gross Receipts
$167,140
Mission and Program Overview

Mission

Providing an educational experience for prreschool children

Program Services

DescriptionGrantsExpenses
Providing an educational experience for preschool children$148,417-
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea CostonPresident-$0--
Katie SimonVice President-$0--
James SimonTreasurer-$0--
Aubreigh FullfordSecretary-$0--
Kayla LeistDirector-$0--
Filing and Contact Details

Filer

Filer Name
Boyne City Preschool Inc
EIN
38-2219768
Phone
2315827131
Address
1040 Roosevelt St, Boyne City, MI 49712

Signing Officer

Name
Jaimie B Shiers
Title
Director
Signed
2020-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Ralph W Gillett CPA
Address
106 E WATER ST, BOYNE CITY, MI 49712
Preparer
Ralph W Gillett
Phone
2315826421
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: Students | Cash Amount Given: $14684”

Other Expenses.1001

“Advertising and Promotion $105”

Other Expenses.1002

“Office Expenses $1356”

Other Expenses.1005

“Travel $416”

Other Expenses.1007

“Conferences, Conventions, and Meetings $650”

Other Expenses.1009

“Depreciation $5187”

Other Expenses.1012

“Insurance $2146”

Other Expenses.1

“Supplies $1410”

Other Expenses.2

“Licenses $618”

Other Expenses.3

“Casual Labor $80”

Other Assets.1004

“Miscellaneous - Beginning $64386 Miscellaneous - Ending $59199”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $12931 Accounts Payable and Accrued Expenses - Ending $9924”

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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Jamie Shiers
IRS990EZ/BooksInCareOfDetail/PhoneNum02315827131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01040 Roosevelt St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Boyne City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049712
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt011792
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032695
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0114509
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt018723
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0337
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt078373
IRS990EZ/Form990TotalAssetsGrp/EOYAmt094089
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt014684
IRS990EZ/GrossReceiptsAmt0167140
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt021
IRS990EZ/LandAndBuildingsGrp/BOYAmt02195
IRS990EZ/LandAndBuildingsGrp/EOYAmt02195
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt065442
IRS990EZ/NetAssetsOrFundBalancesEOYAmt084165
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt065442
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt084165
IRS990EZ/OccupancyRentUtltsAndMaintAmt08390
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Andrea Coston
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Katie Simon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2James Simon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Aubreigh Fullford
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kayla Leist
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt064386
IRS990EZ/OtherAssetsTotalDetail/EOYAmt059199
IRS990EZ/OtherExpensesTotalAmt011968
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Providing an educational experience for prreschool children
IRS990EZ/ProgramServiceRevenueAmt052610
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Providing an educational experience for preschool children
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0148417
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0113038
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012931
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09924
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0148417
IRS990EZ/TotalProgramServiceExpensesAmt0148417
IRS990EZ/TotalRevenueAmt0167140
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0167119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0153754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0149396
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0470269
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0470269
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0167119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0153754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0149396
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0470269
IRS990ScheduleA/TotalSupportAmt0470269
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Donee's Name: Students | Cash Amount Given: $14684
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $1356
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $416
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Conferences, Conventions, and Meetings $650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation $5187
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance $2146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Supplies $1410
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Licenses $618
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Casual Labor $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Miscellaneous - Beginning $64386 Miscellaneous - Ending $59199
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $12931 Accounts Payable and Accrued Expenses - Ending $9924
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jaimie B Shiers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Boyne City Preschool Inc
ReturnHeader/Filer/BusinessNameControlTxt0BOYN
ReturnHeader/Filer/EIN0382219768
ReturnHeader/Filer/PhoneNum02315827131
ReturnHeader/Filer/USAddress/AddressLine1Txt01040 Roosevelt St
ReturnHeader/Filer/USAddress/CityNm0Boyne City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049712
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382446959
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RALPH W GILLETT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 E WATER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOYNE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049712
ReturnHeader/PreparerPersonGrp/PhoneNum02315826421
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ralph W Gillett
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-05-12T17:01:05-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

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