Civic Intelligence

Silver Spring Nursery School Inc

990 • Fiscal year 2018 • EIN 52-0610542

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 23, 2019

10309 New Hampshire AveSilver Spring, MD 20903

(301) 434-2313

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

25th percentile

-9.0%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$52,006

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

32nd percentile

-7.9%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$205,786

Down $17,712 (-7.9%) from 2017

Net Assets

Down

$205,786

Down $17,712 (-7.9%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$197,782

Down $23,426 (-11%) from 2017

Expenses

Up

$215,494

Up $10,619 (+5.2%) from 2017

Net Income

Down

-$17,712

Down $34,045 (-208%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $158,605Liabilities 2011: $0Net Assets 2011: $158,6052011Assets 2012: $172,630Liabilities 2012: $0Net Assets 2012: $172,6302012Assets 2013: $178,470Liabilities 2013: $0Net Assets 2013: $178,4702013Assets 2014: $180,524Liabilities 2014: $0Net Assets 2014: $180,5242014Assets 2015: $191,678Liabilities 2015: $0Net Assets 2015: $191,6782015Assets 2016: $207,165Liabilities 2016: $0Net Assets 2016: $207,1652016Assets 2017: $223,498Liabilities 2017: $0Net Assets 2017: $223,4982017Assets 2018: $205,786Liabilities 2018: $0Net Assets 2018: $205,7862018Assets 2019: $225,923Liabilities 2019: $0Net Assets 2019: $225,9232019Assets 2020: $193,305Net Assets 2020: $193,3052020Assets 2021: $261,976Liabilities 2021: $62,744Net Assets 2021: $199,2322021Assets 2022: $253,788Liabilities 2022: $31,372Net Assets 2022: $222,4162022Assets 2023: $240,396Liabilities 2023: $0Net Assets 2023: $240,3962023Assets 2024: $245,549Liabilities 2024: $0Net Assets 2024: $245,5492024

Highlighted filing

2018

Assets$205,786
Liabilities$0
Net Assets$205,786

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $163,478Expenses 2011: $150,686Net Income 2011: $12,7922011Revenue 2012: $174,651Expenses 2012: $160,626Net Income 2012: $14,0252012Revenue 2013: $170,837Expenses 2013: $164,997Net Income 2013: $5,8402013Revenue 2014: $160,376Expenses 2014: $158,322Net Income 2014: $2,0542014Revenue 2015: $175,241Expenses 2015: $164,087Net Income 2015: $11,1542015Revenue 2016: $207,709Expenses 2016: $192,222Net Income 2016: $15,4872016Revenue 2017: $221,208Expenses 2017: $204,875Net Income 2017: $16,3332017Revenue 2018: $197,782Expenses 2018: $215,494Net Income 2018: -$17,7122018Revenue 2019: $226,595Expenses 2019: $206,458Net Income 2019: $20,1372019Revenue 2020: $167,196Expenses 2020: $199,814Net Income 2020: -$32,6182020Revenue 2021: $181,560Expenses 2021: $175,633Net Income 2021: $5,9272021Revenue 2022: $245,587Expenses 2022: $222,403Net Income 2022: $23,1842022Revenue 2023: $228,188Expenses 2023: $241,580Net Income 2023: -$13,3922023Revenue 2024: $234,793Expenses 2024: $229,584Net Income 2024: $5,2092024

Highlighted filing

2018

Revenue$197,782
Expenses$215,494
Net Income-$17,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 23, 2019
Return Version
2017v2.2
Gross Receipts
$200,282
Mission and Program Overview

Mission

An Independent Cooperative Parent-run Nursey School offering a preschool education to children ages 2,3,and 4.

PRESCHOOL EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$140,781$121,031▼ $19,750
Savings and Temporary Cash Investments$78,188$80,226▲ $2,038
Inventories for Sale or Use$4,529$4,529→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$223,498$205,786▼ $17,712
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$223,498$205,786▼ $17,712
Total Net Assets Fund Balance$223,498$205,786▼ $17,712
Total Liabilities and Net Assets / Fund Balance$223,498$205,786▼ $17,712
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janise Allyn-smithExecutive DirectorPT$52,006$52,006

Board Members and Trustees

NameTitle
Heidi NelsonCo-member Chair
Sara WellsCo-member Chair
Lynnette ThomasOperation Chair
Emily TulliParent Ed Chair
Jennifer CorbettSocial Chair
Erin LawlessCo-president
Mary-grey CharnikCo-president
Alicia CacaceEnrichment Chai
Elisabeth HooperFund Raising Ch
Dianne KirschPublic Relation
Kara MeleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,417
Program Service Revenue
$180,435
Investment Income
$52
Other Revenue
$13,878
All Other Contributions
$3,417
Change in Net Assets
$-17,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$155,037
Other Expenses$60,457
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,155$8,831-$91,986
Current Officers, Directors, Trustees, and Key Employees$37,444$14,562-$52,006
Occupancy$24,531$2,726-$27,257
All Other Expenses$11,694$1,640-$13,334
Payroll Taxes$9,284$1,761-$11,045
Insurance$9,406--$9,406
Other Expenses$1,756$3,092-$1,756
Fees for Services Accounting-$600-$600
Office Expenses-$514-$514
Advertising$422--$422
Total Functional Expenses$181,768$33,726$0$215,494
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,378
Fundraising Direct Expenses$2,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Truck Touch$6,934$6,934$855$6,079
Total Events$6,934$6,934$1,080$5,854
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

990 is circulated to board members prior to finalizing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Silver Spring Nursery School Inc
EIN
52-0610542
Phone
3014342313
Address
10309 NEW HAMPSHIRE AVE, SILVER SPRING, MD 20903

Signing Officer

Name
Janise Allyn-smith
Title
Executive Director
Signed
2019-02-23
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
0
Employees
12
Volunteers
65

Preparer

Firm
Weaver Mavity Short Associates LLC
Address
117 Bay Street, Easton, MD 21601
Preparer
David L Short
Phone
4108208400
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IRS990/OtherExpensesGrp/ProgramServicesAmt12006
IRS990/OtherExpensesGrp/ProgramServicesAmt21756
IRS990/OtherExpensesGrp/TotalAmt03092
IRS990/OtherExpensesGrp/TotalAmt12070
IRS990/OtherExpensesGrp/TotalAmt22006
IRS990/OtherExpensesGrp/TotalAmt31756
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08831
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083155
IRS990/OtherSalariesAndWagesGrp/TotalAmt091986
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01761
IRS990/PayrollTaxesGrp/ProgramServicesAmt09284
IRS990/PayrollTaxesGrp/TotalAmt011045
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1ENRICHMENT PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2THEME CLASS
IRS990/ProgramServiceRevenueGrp/Desc3TODDLER TIME
IRS990/ProgramServiceRevenueGrp/Desc4TUITION REGULAR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119534
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214087
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33521
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4139512
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119534
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214087
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33521
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4139512
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04385
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt034
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt051071
IRS990/PYOtherRevenueAmt018959
IRS990/PYProgramServiceRevenueAmt0197830
IRS990/PYRevenuesLessExpensesAmt016333
IRS990/PYSalariesCompEmpBnftPaidAmt0153804
IRS990/PYTotalExpensesAmt0204875
IRS990/PYTotalRevenueAmt0221208
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-17712
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078188
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080226
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01080
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0225
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0225
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TRUCK TOUCH
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06934
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt06934
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06934
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06934
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05854
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0855
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0855
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS CIRCULATED TO BOARD MEMBERS PRIOR TO FINALIZING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0223498
IRS990/TotalAssetsEOYAmt0205786
IRS990/TotalAssetsGrp/BOYAmt0223498
IRS990/TotalAssetsGrp/EOYAmt0205786
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03417
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033726
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181768
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215494
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$2.35$2.30$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$2.28$2.42$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.31$2.22$2.46$2.22$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.62$0.63$1.99$1.82$1.76$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.93$1.93$1.67$2.00$0.33
2019Summary only. Only limited summary data is available for this year.$2.26$0.00$2.26$2.27$2.06$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$1.98$2.15$0.18
2017Summary only. Only limited summary data is available for this year.$2.23$0.00$2.23$2.21$2.05$0.16
2016Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$2.08$1.92$0.15
2015Summary only. Only limited summary data is available for this year.$1.92$0.00$1.92$1.75$1.64$0.11
2014Summary only. Only limited summary data is available for this year.$1.81$0.00$1.81$1.60$1.58$0.02
2013Summary only. Only limited summary data is available for this year.$1.78$0.00$1.78$1.71$1.65$0.06
2012Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$1.75$1.61$0.14
2011Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$1.63$1.51$0.13