Civic Intelligence

Rockville Community Nursery School

EIN 52-0806468 • 501(c)3 • Rockville, MD

Profile

To provide early education for children prior to school age.

100 Welsh Park Drive Bldg 3Rockville, MD 20850

www.rcnscoop.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$30,390

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

-0.2%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$288,870

Up $36,087 (+14%) from 2023

Liabilities

Up

$27,057

Up $3,404 (+14%) from 2023

Net Assets

Up

$261,813

Up $32,683 (+14%) from 2023

Revenue

Down

$312,511

Down $576 (-0.2%) from 2023

Expenses

Up

$279,828

Up $4,638 (+1.7%) from 2023

Net Income

Down

$32,683

Down $5,214 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $81,526Liabilities 2011: $26,917Net Assets 2011: $54,6092011Assets 2012: $69,369Liabilities 2012: $10,2062012Assets 2013: $69,600Liabilities 2013: $13,4922013Assets 2014: $95,955Liabilities 2014: $26,026Net Assets 2014: $69,9292014Assets 2015: $118,205Liabilities 2015: $24,623Net Assets 2015: $93,5822015Assets 2016: $119,072Liabilities 2016: $17,445Net Assets 2016: $101,6272016Assets 2017: $102,722Liabilities 2017: $17,255Net Assets 2017: $85,4672017Assets 2018: $137,105Liabilities 2018: $19,509Net Assets 2018: $117,5962018Assets 2019: $158,635Liabilities 2019: $24,905Net Assets 2019: $133,7302019Assets 2020: $177,225Liabilities 2020: $22,752Net Assets 2020: $154,4732020Assets 2021: $264,336Liabilities 2021: $137,428Net Assets 2021: $126,9082021Assets 2022: $214,365Liabilities 2022: $23,133Net Assets 2022: $191,2322022Assets 2023: $252,783Liabilities 2023: $23,653Net Assets 2023: $229,1302023Assets 2024: $288,870Liabilities 2024: $27,057Net Assets 2024: $261,8132024

Highlighted filing

2024

Assets$288,870
Liabilities$27,057
Net Assets$261,813

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $160,624Expenses 2011: $176,746Net Income 2011: -$16,1222011Revenue 2012: $182,222Expenses 2012: $177,668Net Income 2012: $4,5542012Revenue 2013: $169,378Expenses 2013: $172,433Net Income 2013: -$3,0552013Revenue 2014: $198,479Expenses 2014: $184,658Net Income 2014: $13,8212014Revenue 2015: $241,290Expenses 2015: $217,637Net Income 2015: $23,6532015Revenue 2016: $223,591Expenses 2016: $215,547Net Income 2016: $8,0442016Revenue 2017: $204,332Expenses 2017: $218,279Net Income 2017: -$13,9472017Revenue 2018: $255,458Expenses 2018: $222,847Net Income 2018: $32,6112018Revenue 2019: $255,372Expenses 2019: $239,236Net Income 2019: $16,1362019Revenue 2020: $276,201Expenses 2020: $255,458Net Income 2020: $20,7432020Revenue 2021: $116,336Expenses 2021: $143,900Net Income 2021: -$27,5642021Revenue 2022: $369,094Expenses 2022: $304,770Net Income 2022: $64,3242022Revenue 2023: $313,087Expenses 2023: $275,190Net Income 2023: $37,8972023Revenue 2024: $312,511Expenses 2024: $279,828Net Income 2024: $32,6832024

Highlighted filing

2024

Revenue$312,511
Expenses$279,828
Net Income$32,683

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.89$0.27$2.62$3.13$2.80$0.33
2023Detailed filing. Detailed filing data is available for this year.$2.53$0.24$2.29$3.13$2.75$0.38
2022Detailed filing. Detailed filing data is available for this year.$2.14$0.23$1.91$3.69$3.05$0.64
2021Detailed filing. Detailed filing data is available for this year.$2.64$1.37$1.27$1.16$1.44$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.77$0.23$1.54$2.76$2.55$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.25$1.34$2.55$2.39$0.16
2018Summary only. Only limited summary data is available for this year.$1.37$0.20$1.18$2.55$2.23$0.33
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.17$0.85$2.04$2.18$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.17$1.02$2.24$2.16$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.25$0.94$2.41$2.18$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.26$0.70$1.98$1.85$0.14
2013Summary only. Only limited summary data is available for this year.$0.70$0.13$1.69$1.72$0.03
2012Summary only. Only limited summary data is available for this year.$0.69$0.10$1.82$1.78$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.27$0.55$1.61$1.77$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$314,243
Mission and Program Overview

Mission

To provide early education for children prior to school age

Cooperative preschool providing developmentally appropriate learning experiences for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$198,923$221,730▲ $22,807
Cash and Non-Interest-Bearing Accounts$29,288$43,350▲ $14,062
Land, Buildings, and Equipment, Net$23,997$22,086▼ $1,911
Accounts Receivable$575$1,704▲ $1,129
Total Assets$252,783$288,870▲ $36,087
Liabilities
Deferred Revenue$23,653$27,057▲ $3,404
Total Liabilities$23,653$27,057▲ $3,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$229,130$261,813▲ $32,683
Total Net Assets Fund Balance$229,130$261,813▲ $32,683
Total Liabilities and Net Assets / Fund Balance$252,783$288,870▲ $36,087

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$22,086$15,663$37,749
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim MahoneyDirectorPT$30,390$30,390
Jade MirzoyanDirectorPT$11,604$11,604
Fatimah HuseinCo-president-$5,414$5,414

Board Members and Trustees

NameTitle
Sara YzaguirreDevelopment Chair
Jenna KoltzCo-president
Karen MikellAdministrative Jobs Coordinator
Ashley NortonClass Representative
Elisa SukhobokClass Representative
Katherine FelterClass Representative
Rebecca EskoClass Representative
Shannon BuheraClass Representative
Hyesue ChoPublicity
Alexa LevengoodSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,768
Program Service Revenue
$307,032
Investment Income
$3,708
Other Revenue
$3
All Other Contributions
$352
Change in Net Assets
$32,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,830
Other Expenses$71,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,781--$135,781
Current Officers, Directors, Trustees, and Key Employees$57,280--$57,280
Occupancy$42,477--$42,477
Payroll Taxes$14,769--$14,769
Insurance$5,094--$5,094
All Other Expenses$2,066$221-$2,287
Office Expenses-$2,283-$2,283
Other Expenses$2,259$2,488-$2,259
Fees for Services Accounting-$2,015-$2,015
Depreciation Depletion$1,910--$1,910
Advertising-$10-$10
Total Functional Expenses$272,811$7,017$0$279,828
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,735
Fundraising Direct Expenses$1,732
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Rcns is a cooperative nursery school.

Form 990, Part VI, Section A, Line 7A

The board of directors is voted on each year by the members of the organization. The members are the families of the current students.

Form 990, Part VI, Section A, Line 7B

Since rockville community nursery school is a cooperative, parent-owned, non-sectarian preschool, the governing body is selected by the members. All governance decisions must be approved by the members.

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

The form 990 is reviewed by the board during the board meeting after receiving the form 990 from the cpa.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available in the office to anyone who requests them. There is no conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Rockville Community Nursery School
EIN
52-0806468
Phone
3013407584
Address
100 WELSH PARK DRIVE BLDG 3, ROCKVILLE, MD 20850

Signing Officer

Name
Jade Mirzoyan
Title
Director
Phone
3013407584
Signed
2025-05-13

Organization Details

Principal Officer
Jade Mirzoyan
Formed
1966
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
17
Volunteers
0

Preparer

Firm
Jeremy Thorpe CPA Jd Pllc
Address
105 N VIRGINIA AVE SUITE 305, FALLS CHURCH, VA 22046
Phone
5712823535
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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/OtherExpensesGrp/TotalAmt22488
IRS990/OtherExpensesGrp/TotalAmt32259
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0135781
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135781
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014769
IRS990/PayrollTaxesGrp/TotalAmt014769
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JADE MIRZOYAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0307032
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0307032
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021300
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt053662
IRS990/PYOtherRevenueAmt032357
IRS990/PYProgramServiceRevenueAmt0259413
IRS990/PYRevenuesLessExpensesAmt037897
IRS990/PYSalariesCompEmpBnftPaidAmt0221528
IRS990/PYTotalExpensesAmt0275190
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0313087
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt032683
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0307032
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0198923
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0221730
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022086
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015663
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt037749
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022086
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ROCKVILLE COMMUNITY NURSERY SCHOOL ADMITS STUDENTS OF ANY RACE, CREED, RELIGION, SEX, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. RCNS DOES NOT DISCRIMINATE ON THE BASIS OF RACE, CREED, RELIGION, SEX, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP PROGRAMS, OTHER SCHOOL-ADMINISTERED PROGRAMS, AND EMPLOYMENT OF FACULTY AND ADMINISTRATIVE STAFF.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RCNS IS A COOPERATIVE NURSERY SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS VOTED ON EACH YEAR BY THE MEMBERS OF THE ORGANIZATION. THE MEMBERS ARE THE FAMILIES OF THE CURRENT STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SINCE ROCKVILLE COMMUNITY NURSERY SCHOOL IS A COOPERATIVE, PARENT-OWNED, NON-SECTARIAN PRESCHOOL, THE GOVERNING BODY IS SELECTED BY THE MEMBERS. ALL GOVERNANCE DECISIONS MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BOARD DURING THE BOARD MEETING AFTER RECEIVING THE FORM 990 FROM THE CPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE OFFICE TO ANYONE WHO REQUESTS THEM. THERE IS NO CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0252783
IRS990/TotalAssetsEOYAmt0288870
IRS990/TotalAssetsGrp/BOYAmt0252783
IRS990/TotalAssetsGrp/EOYAmt0288870
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01768
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0272811
IRS990/TotalFunctionalExpensesGrp/TotalAmt0279828
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023653
IRS990/TotalLiabilitiesEOYAmt027057
IRS990/TotalLiabilitiesGrp/BOYAmt023653
IRS990/TotalLiabilitiesGrp/EOYAmt027057
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0229130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0261813
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0272811
IRS990/TotalProgramServiceRevenueAmt0307032
IRS990/TotalReportableCompFromOrgAmt047408
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0310740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312511
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252783
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0288870
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04917 BEL PRE ROAD
IRS990/USAddress/CityNm0ROCKVILLE
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020853
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.RCNSCOOP.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JADE MIRZOYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03013407584
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKVILLE COMMUNITY NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0520806468
ReturnHeader/Filer/PhoneNum03013407584
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 WELSH PARK DRIVE BLDG 3
ReturnHeader/Filer/USAddress/CityNm0ROCKVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020850
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843596213
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEREMY THORPE CPA JD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 N VIRGINIA AVE SUITE 305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FALLS CHURCH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022046
ReturnHeader/PreparerPersonGrp/PhoneNum05712823535
ReturnHeader/ReturnTs02025-05-13T09:32:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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