Civic Intelligence

Fremont Street Nursery Incorporated

990 • Fiscal year 2017 • EIN 54-0636119

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 19, 2018

533 Fremont StreetWinchester, VA 22601

(540) 662-7237

Siviq Scores

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

Liabilities / Assets

45th percentile

0.02x

Higher debt load relative to assets than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

6.3%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$542,638

Up $12,762 (+2.4%) from 2016

Net Assets

Up

$530,128

Up $13,344 (+2.6%) from 2016

Liabilities

Down

$12,510

Down $582 (-4.4%) from 2016

Revenue

Up

$441,823

Up $26,087 (+6.3%) from 2016

Expenses

Up

$428,179

Up $54,434 (+15%) from 2016

Net Income

Down

$13,644

Down $28,347 (-68%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $380,739Liabilities 2010: $0Net Assets 2010: $380,7392010Assets 2011: $357,342Liabilities 2011: $0Net Assets 2011: $357,3422011Assets 2012: $339,148Liabilities 2012: $0Net Assets 2012: $339,1482012Assets 2013: $346,553Liabilities 2013: $0Net Assets 2013: $346,5532013Assets 2014: $376,367Liabilities 2014: $0Net Assets 2014: $376,3672014Assets 2015: $456,807Liabilities 2015: $247Net Assets 2015: $456,5602015Assets 2016: $529,876Liabilities 2016: $13,092Net Assets 2016: $516,7842016Assets 2017: $542,638Liabilities 2017: $12,510Net Assets 2017: $530,1282017Assets 2018: $632,576Liabilities 2018: $17,489Net Assets 2018: $615,0872018Assets 2019: $669,358Liabilities 2019: $22,159Net Assets 2019: $647,1992019Assets 2020: $573,685Liabilities 2020: $80,896Net Assets 2020: $492,7892020Assets 2021: $669,798Liabilities 2021: $19,534Net Assets 2021: $650,2642021Assets 2022: $909,081Liabilities 2022: $29,447Net Assets 2022: $879,6342022Assets 2023: $1,521,587Liabilities 2023: $40,968Net Assets 2023: $1,480,6192023Assets 2024: $2,008,466Liabilities 2024: $27,764Net Assets 2024: $1,980,7022024

Highlighted filing

2017

Assets$542,638
Liabilities$12,510
Net Assets$530,128

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $335,8212010Expenses 2011: $337,3462011Expenses 2012: $311,3642012Revenue 2013: $307,494Expenses 2013: $300,089Net Income 2013: $7,4052013Revenue 2014: $352,188Expenses 2014: $323,202Net Income 2014: $28,9862014Revenue 2015: $411,092Expenses 2015: $332,813Net Income 2015: $78,2792015Revenue 2016: $415,736Expenses 2016: $373,745Net Income 2016: $41,9912016Revenue 2017: $441,823Expenses 2017: $428,179Net Income 2017: $13,6442017Revenue 2018: $575,615Expenses 2018: $489,961Net Income 2018: $85,6542018Revenue 2019: $555,169Expenses 2019: $523,128Net Income 2019: $32,0412019Revenue 2020: $341,488Expenses 2020: $494,613Net Income 2020: -$153,1252020Revenue 2021: $618,421Expenses 2021: $461,844Net Income 2021: $156,5772021Revenue 2022: $761,887Expenses 2022: $549,027Net Income 2022: $212,8602022Revenue 2023: $1,304,339Expenses 2023: $718,778Net Income 2023: $585,5612023Revenue 2024: $1,305,559Expenses 2024: $810,639Net Income 2024: $494,9202024

Highlighted filing

2017

Revenue$441,823
Expenses$428,179
Net Income$13,644
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 19, 2018
Return Version
2017v2.3
Gross Receipts
$449,193
Mission and Program Overview

Mission

Fremont street nursery's mission is to provide quality child care within the financial reach of families that is safe, secure and educationally appropriate.

To provide nursery services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$331,231$321,965▼ $9,266
Cash and Non-Interest-Bearing Accounts$163,563$186,567▲ $23,004
Accounts Receivable$23,246$19,004▼ $4,242
Pledges and Grants Receivable$3,750$7,750▲ $4,000
Investments in Publicly Traded Securities$4,325$4,165▼ $160
Prepaid Expenses and Deferred Charges$3,761$3,187▼ $574
Total Assets$529,876$542,638▲ $12,762
Liabilities
Other Liabilities$9,124$7,325▼ $1,799
Accounts Payable and Accrued Expenses$3,968$5,185▲ $1,217
Total Liabilities$13,092$12,510▼ $582
Net Assets / Fund Balance
Unrestricted Net Assets$475,911$500,317▲ $24,406
Temporarily Rstr Net Assets$40,873$29,811▼ $11,062
Total Net Assets Fund Balance$516,784$530,128▲ $13,344
Total Liabilities and Net Assets / Fund Balance$529,876$542,638▲ $12,762

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$262,289$173,482$435,771
Leasehold Improvements$29,034$42,463$71,497
Equipment$26,644$44,602$71,246
Land$3,998-$3,998
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$80,342
Program Service Revenue
$357,048
Investment Income
$-992
Other Revenue
$5,425
All Other Contributions
$64,842
Change in Net Assets
$13,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$441,823
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,168
Total Revenue per Audited Statements
$442,991
Total Revenue per Form 990
$441,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,554
Other Expenses$156,575
Total Fundraising Expense$5,483
Grants and Similar Amounts Paid$1,050
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$240,922$5,119$4,729$250,770
Fees for Services Other$12,152$22,778-$34,930
Occupancy$22,203$1,342-$23,545
Payroll Taxes$18,805$455$524$19,784
Depreciation Depletion$18,371$1,110-$19,481
Insurance$1,031$9,280-$10,311
Office Expenses$2,109$3,871$230$6,210
Fees for Services Accounting-$5,450-$5,450
All Other Expenses$1,401$1,518-$2,919
Other Expenses$1,599$1,066-$1,599
Grants to Domestic Individuals$1,050--$1,050
Travel$383$96-$479
Total Functional Expenses$370,611$52,085$5,483$428,179

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$429,647
Expenses per Audited Statements$428,179
Total Expenses per Form 990$428,179
Expenses Not Reported on Form 990$1,468
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
Fundraising Gross Income$11,596
Fundraising Direct Expenses$6,201
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$4,256
Credit Card Payable$1,456
Prepaid Tuition$1,394
Payroll Liabilities$219
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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, Section A, Line 2

Tammy and steve cunningham are husband and wife.

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

The form 990 is presented to the board of directors before it is filed.

Form 990, Part VI, Section C, Line 19

Fremont street nursery discloses its financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Fremont Street Nursery
EIN
54-0636119
Phone
5406627237
Address
533 FREMONT STREET, WINCHESTER, VA 22601

Signing Officer

Name
Debbie Buckner
Title
President
Phone
5406627237
Signed
2018-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Freda Roberson
Formed
1958
Legal Domicile
Va
Voting Board Members
16
Independent Board Members
16
Employees
16
Volunteers
0

Preparer

Firm
Rutherford & Johnson Pc
Address
116 MEDICAL CIRCLE, WINCHESTER, VA 22601
Preparer
Brian P Davet CPA
Phone
5406627070
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUND -2.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets 1,168.

Raw XML AppendixShowing 400 of 497 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/NetIncmFromFundraisingEvtGrp/ExclusionAmt05395
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05395
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-298
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0960
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01342
IRS990/OccupancyGrp/ProgramServicesAmt022203
IRS990/OccupancyGrp/TotalAmt023545
IRS990/OfficeExpensesGrp/FundraisingAmt0230
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03871
IRS990/OfficeExpensesGrp/ProgramServicesAmt02109
IRS990/OfficeExpensesGrp/TotalAmt06210
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01066
IRS990/OtherExpensesGrp/ProgramServicesAmt023763
IRS990/OtherExpensesGrp/ProgramServicesAmt122559
IRS990/OtherExpensesGrp/ProgramServicesAmt24263
IRS990/OtherExpensesGrp/ProgramServicesAmt31599
IRS990/OtherExpensesGrp/TotalAmt023763
IRS990/OtherExpensesGrp/TotalAmt122559
IRS990/OtherExpensesGrp/TotalAmt25329
IRS990/OtherExpensesGrp/TotalAmt31599
IRS990/OtherLiabilitiesGrp/BOYAmt09124
IRS990/OtherLiabilitiesGrp/EOYAmt07325
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt030
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030
IRS990/OtherRevenueTotalAmt030
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04729
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05119
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0240922
IRS990/OtherSalariesAndWagesGrp/TotalAmt0250770
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0524
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0455
IRS990/PayrollTaxesGrp/ProgramServicesAmt018805
IRS990/PayrollTaxesGrp/TotalAmt019784
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03750
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07750
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03761
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03187
IRS990/PrincipalOfficerNm0FREDA ROBERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1USDA MEALS PROVIDED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0304937
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0304937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152111
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt086596
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01750
IRS990/PYInvestmentIncomeAmt0-1670
IRS990/PYOtherExpensesAmt0133328
IRS990/PYOtherRevenueAmt05732
IRS990/PYProgramServiceRevenueAmt0325078
IRS990/PYRevenuesLessExpensesAmt041991
IRS990/PYSalariesCompEmpBnftPaidAmt0238667
IRS990/PYTotalExpensesAmt0373745
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0415736
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt013644
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0355909
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0262289
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0173482
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0435771
IRS990ScheduleD/EquipmentGrp/BookValueAmt026644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044602
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071246
IRS990ScheduleD/ExpensesNotReportedAmt01468
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0428179
IRS990ScheduleD/LandGrp/BookValueAmt03998
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03998
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029034
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042463
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071497
IRS990ScheduleD/LossesReportedAmt01468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2219
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PREPAID TUITION
IRS990ScheduleD/OtherRevenueAmt01168
IRS990ScheduleD/RevenueNotReportedAmt01168
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0441823
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON DISPOSAL OF FIXED ASSETS 1,168.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0321965
IRS990ScheduleD/TotalExpensesPerForm990Amt0428179
IRS990ScheduleD/TotalLiabilityAmt07325
IRS990ScheduleD/TotalRevenuePerForm990Amt0441823
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0442991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0429647
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0VACANCIES ARE PUBLICIZED BY LOCAL NEWSPAPER MEDIA AND VERBALLY TO LOCAL SUPPORT ORGANIZATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL ASSISTANCE PROVIDED BY DEPARTMENT OF SOCIAL SERVICES AND THE USDA FOR STUDENTS OF LOW INCOME FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAMMY AND STEVE CUNNINGHAM ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FREMONT STREET NURSERY DISCLOSES ITS FINANCIAL STATEMENTS UPON REQUEST.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$1.31$0.81$0.49
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.04$1.48$1.30$0.72$0.59
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$0.76$0.55$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.62$0.46$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.08$0.49$0.34$0.49$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.56$0.52$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.62$0.58$0.49$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.44$0.43$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$0.42$0.37$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.41$0.33$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.35$0.32$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.31$0.30$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.34