Civic Intelligence

Fairwind Learning Center Corp

990 • Fiscal year 2023 • EIN 47-1588668

Jul 01, 2022 to Jun 30, 2023 • Filed on May 10, 2024

Organization ProfileWWW.FAIRWINDLEARNINGCENTER.COM
247 Pleasant StreetMarblehead, MA 01945

(781) 990-1862

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.16x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.03x

Higher debt load relative to revenue than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

59th percentile

9.4%

Higher net margin than 59% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$46,734

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

87th percentile

47%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

22%

Faster revenue growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$149,201

Up $47,806 (+47%) from 2022

Net Assets

Up

$126,002

Up $63,135 (+100%) from 2022

Liabilities

Down

$23,199

Down $15,329 (-40%) from 2022

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin59th percentile

Revenue

Up

$671,372

Up $120,286 (+22%) from 2022

Expenses

Up

$608,237

Up $112,159 (+23%) from 2022

Net Income

Up

$63,135

Up $8,127 (+15%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$200K$100K$0-$100KAssets 2015: $93,741Liabilities 2015: $46,855Net Assets 2015: $46,8862015Assets 2016: $85,530Liabilities 2016: $98,788Net Assets 2016: -$13,2582016Assets 2017: $179,435Liabilities 2017: $171,720Net Assets 2017: $7,7152017Assets 2018: $170,563Liabilities 2018: $104,929Net Assets 2018: $65,6342018Assets 2019: $99,052Liabilities 2019: $63,290Net Assets 2019: $35,7622019Assets 2020: $69,670Liabilities 2020: $33,487Net Assets 2020: $36,1832020Assets 2021: $113,616Liabilities 2021: $105,758Net Assets 2021: $7,8582021Assets 2022: $101,395Liabilities 2022: $38,528Net Assets 2022: $62,8672022Assets 2023: $149,201Liabilities 2023: $23,199Net Assets 2023: $126,0022023Assets 2024: $199,735Liabilities 2024: $47,237Net Assets 2024: $152,4982024

Highlighted filing

2023

Assets$149,201
Liabilities$23,199
Net Assets$126,002
Open 2023 Filing

Operations Trend

Revenue Growth66th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $223,945Expenses 2015: $177,059Net Income 2015: $46,8862015Revenue 2016: $292,760Expenses 2016: $352,904Net Income 2016: -$60,1442016Revenue 2017: $440,249Expenses 2017: $419,276Net Income 2017: $20,9732017Revenue 2018: $598,082Expenses 2018: $540,163Net Income 2018: $57,9192018Revenue 2019: $571,416Expenses 2019: $601,288Net Income 2019: -$29,8722019Revenue 2020: $512,947Expenses 2020: $512,526Net Income 2020: $4212020Revenue 2021: $0Expenses 2021: $28,325Net Income 2021: -$28,3252021Revenue 2022: $551,086Expenses 2022: $496,078Net Income 2022: $55,0082022Revenue 2023: $671,372Expenses 2023: $608,237Net Income 2023: $63,1352023Revenue 2024: $660,929Expenses 2024: $634,433Net Income 2024: $26,4962024

Highlighted filing

2023

Revenue$671,372
Expenses$608,237
Net Income$63,135
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$674,051
Mission and Program Overview

Mission

The organization is an educational learning center that strives to provide young children with high quality education that focuses on age appropriate academics and development.

Organization's purpose is to operate educational programs for children ages 2-6 years old; and to carry on any other educational work permitted to a non-profit corporation pursuant to massachusetts general laws, chapter 180, article 1, et seq.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$64,886$110,699▲ $45,813
Pledges and Grants Receivable$17,277$19,630▲ $2,353
Land, Buildings, and Equipment, Net$18,032$16,272▼ $1,760
Prepaid Expenses and Deferred Charges$1,200$2,600▲ $1,400
Total Assets$101,395$149,201▲ $47,806
Liabilities
Accounts Payable and Accrued Expenses$14,778$14,400▼ $378
Deferred Revenue$23,750$8,799▼ $14,951
Total Liabilities$38,528$23,199▼ $15,329
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,867$126,002▲ $63,135
Total Net Assets Fund Balance$62,867$126,002▲ $63,135
Total Liabilities and Net Assets / Fund Balance$101,395$149,201▲ $47,806

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$782$7,039-
Equipment$9,092$52,198-
Leasehold Improvements$6,398$13,755-
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleBaseTotal
Kathy SweetlandExecutive Director$46,734$46,734

Board Members and Trustees

NameTitle
Ana ColmeneroPresident
Alexa SquiteriClerk
Jill WeiseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50
Program Service Revenue
$668,538
Investment Income
$2,268
Other Revenue
$516
All Other Contributions
$50
Change in Net Assets
$63,135

Audited Revenue Reconciliation

Revenue per Audited Statements
$671,372
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$98,711
Total Revenue per Audited Statements
$770,083
Total Revenue per Form 990
$671,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$444,879
Other Expenses$163,358
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$300,897$102,854-$403,751
Payroll Taxes$29,560$9,320-$38,880
Office Expenses$24,489--$24,489
Fees for Services Accounting-$22,942-$22,942
All Other Expenses$9,359$6,598-$15,957
Other Expenses$7,125$0-$7,125
Insurance-$5,792-$5,792
Depreciation Depletion$4,924$536-$5,460
Other Employee Benefits$1,670$578-$2,248
Total Functional Expenses$456,265$151,972$0$608,237

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$706,948
Expenses per Audited Statements$608,237
Total Expenses per Form 990$608,237
Expenses Not Reported on Form 990$98,711
Expenses Not Reported on Financial Statements$0
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the board.”

Form 990, Part VI, Section B, Line 11B

“Prior to filing, form 990 is reviewed by an officer of the organization who is a board member and made available upon request by any member of the board. Also, volunteer controller reviews 990 prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Annually all must sign the annual conflict of interest policy and disclose any conflicts.”

Form 990, Part VI, Section B, Line 15

“Salaries for executive director and other key employees are reviewed and approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fairwind Learning Center
EIN
47-1588668
Phone
7819901862
Address
247 PLEASANT STREET, MARBLEHEAD, MA 01945

Signing Officer

Name
Ana Colmenero
Title
President
Phone
7819901862
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ana Colmenero
Formed
2014
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
12
Volunteers
0

Preparer

Firm
Raphael and Raphael Llp
Address
312 STUART STREET 3RD FLOOR, BOSTON, MA 02116
Preparer
Karen M Lydon
Phone
6172101200
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of good sold for pizza”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of good sold for pizza”

Raw XML Appendix381 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/Desc0FAIRWIND PROVIDES FULL AND HALF DAY TRANSITIONAL KINDERGARTEN AND PRESCHOOL CLASSES FOR CHILDREN AGES 4 THROUGH 6 AND TODDLER CLASSES FOR CHILDREN AGE 2 THAT ENCOURAGE CHILDREN TO ASK QUESTIONS AND BECOME PROBLEM SOLVERS BY FOSTERING CONFIDENCE AND CREATING INDEPENDENT THINKERS AND LIFELONG LEARNERS. TRANSITIONAL KINDERGARTEN STUDENTS ATTEND THE PROGRAM MONDAY THROUGH FRIDAY WHILE PRESCHOOL STUDENTS ATTEND THE CENTER MONDAY, WEDNESDAY AND FRIDAY AND STUDENTS OF THE TODDLER CLASS ATTEND ON TUESDAY AND THURSDAY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOOD SOLD FOR PIZZA
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOOD SOLD FOR PIZZA
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016272
IRS990ScheduleD/TotalExpensesPerForm990Amt0608237
IRS990ScheduleD/TotalRevenuePerForm990Amt0671372
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0770083
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0706948
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NONDISCRIMINATORY POLICY TOWARDS STUDENTS IS DISCLOSED ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1QUESTION 4B - THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR ANY OTHER FORM OF FINANCIAL ASSISTANCE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING, FORM 990 IS REVIEWED BY AN OFFICER OF THE ORGANIZATION WHO IS A BOARD MEMBER AND MADE AVAILABLE UPON REQUEST BY ANY MEMBER OF THE BOARD. ALSO, VOLUNTEER CONTROLLER REVIEWS 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY ALL MUST SIGN THE ANNUAL CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES FOR EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0101395
IRS990/TotalAssetsEOYAmt0149201
IRS990/TotalAssetsGrp/BOYAmt0101395
IRS990/TotalAssetsGrp/EOYAmt0149201
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151972
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0456265
IRS990/TotalFunctionalExpensesGrp/TotalAmt0608237
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038528
IRS990/TotalLiabilitiesEOYAmt023199
IRS990/TotalLiabilitiesGrp/BOYAmt038528
IRS990/TotalLiabilitiesGrp/EOYAmt023199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062867
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126002
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0456265
IRS990/TotalProgramServiceRevenueAmt0668538
IRS990/TotalReportableCompFromOrgAmt046734
IRS990/TotalRevenueGrp/ExclusionAmt02268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0669054
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0671372
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101395
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0149201
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0247 PLEASANT STREET
IRS990/USAddress/CityNm0MARBLEHEAD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001945
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.FAIRWINDLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANA COLMENERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07819901862
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAIRWIND LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FAIR
ReturnHeader/Filer/EIN0471588668
ReturnHeader/Filer/PhoneNum07819901862
ReturnHeader/Filer/USAddress/AddressLine1Txt0247 PLEASANT STREET
ReturnHeader/Filer/USAddress/CityNm0MARBLEHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001945
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042206126
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAPHAEL AND RAPHAEL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0312 STUART STREET 3RD FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002116
ReturnHeader/PreparerPersonGrp/PhoneNum06172101200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN M LYDON
ReturnHeader/ReturnTs02024-05-13T12:12:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COLMENERO
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$149,201
Liabilities
$23,199
Net assets
$126,002
Revenue
$671,372
Expenses
$608,237
Net income
$63,135
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.47$1.52$6.61$6.34$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.23$1.26$6.71$6.08$0.63
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.39$0.63$5.51$4.96$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$1.06$0.08$0.00$0.28$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.33$0.36$5.13$5.13$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.63$0.36$5.71$6.01$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$1.05$0.66$5.98$5.40$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$1.72$0.08$4.40$4.19$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.99$0.13$2.93$3.53$0.60
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.47$0.47$2.24$1.77$0.47