Civic Intelligence

First Congregational Church Nursery School

990 • Fiscal year 2021 • EIN 77-0381077

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

Organization ProfileFIRSTCONGONURSERYSCHOOL.ORG
1985 Louis RoadPalo Alto, CA 94303

(650) 493-1915

Siviq Scores

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

Liabilities / Assets

79th percentile

0.30x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.37x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

67th percentile

24%

Higher net margin than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$79,045

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

76th percentile

33%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

53rd percentile

16%

Faster revenue growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$591,442

Up $147,197 (+33%) from 2020

Net Assets

Up

$413,514

Up $114,767 (+38%) from 2020

Liabilities

Up

$177,928

Up $32,430 (+22%) from 2020

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin67th percentile

Revenue

Up

$476,091

Up $67,266 (+16%) from 2020

Expenses

Down

$361,324

Down $31,404 (-8.0%) from 2020

Net Income

Up

$114,767

Up $98,670 (+613%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$800K$600K$400K$200K$0Assets 2011: $245,177Liabilities 2011: $65,276Net Assets 2011: $179,9012011Assets 2012: $231,741Liabilities 2012: $66,986Net Assets 2012: $164,7552012Assets 2013: $176,780Liabilities 2013: $73,744Net Assets 2013: $103,0362013Assets 2014: $208,663Liabilities 2014: $81,149Net Assets 2014: $127,5142014Assets 2015: $228,953Liabilities 2015: $82,245Net Assets 2015: $146,7082015Assets 2016: $246,823Liabilities 2016: $74,659Net Assets 2016: $172,1642016Assets 2017: $281,743Liabilities 2017: $103,722Net Assets 2017: $178,0212017Assets 2018: $350,531Liabilities 2018: $126,142Net Assets 2018: $224,3892018Assets 2019: $393,042Liabilities 2019: $110,392Net Assets 2019: $282,6502019Assets 2020: $444,245Liabilities 2020: $145,498Net Assets 2020: $298,7472020Assets 2021: $591,442Liabilities 2021: $177,928Net Assets 2021: $413,5142021Assets 2022: $589,199Liabilities 2022: $119,847Net Assets 2022: $469,3522022Assets 2023: $615,514Liabilities 2023: $123,758Net Assets 2023: $491,7562023Assets 2024: $581,610Liabilities 2024: $111,255Net Assets 2024: $470,3552024Assets 2025: $725,432Liabilities 2025: $231,531Net Assets 2025: $493,9012025

Highlighted filing

2021

Assets$591,442
Liabilities$177,928
Net Assets$413,514
Open 2021 Filing

Operations Trend

Revenue Growth53rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $371,718Expenses 2011: $267,827Net Income 2011: $103,8912011Revenue 2012: $293,697Expenses 2012: $308,843Net Income 2012: -$15,1462012Revenue 2013: $280,372Expenses 2013: $342,093Net Income 2013: -$61,7212013Revenue 2014: $299,157Expenses 2014: $274,678Net Income 2014: $24,4792014Revenue 2015: $338,894Expenses 2015: $319,700Net Income 2015: $19,1942015Revenue 2016: $329,173Expenses 2016: $303,717Net Income 2016: $25,4562016Revenue 2017: $343,392Expenses 2017: $337,535Net Income 2017: $5,8572017Revenue 2018: $401,744Expenses 2018: $355,376Net Income 2018: $46,3682018Revenue 2019: $439,705Expenses 2019: $381,444Net Income 2019: $58,2612019Revenue 2020: $408,825Expenses 2020: $392,728Net Income 2020: $16,0972020Revenue 2021: $476,091Expenses 2021: $361,324Net Income 2021: $114,7672021Revenue 2022: $692,649Expenses 2022: $636,811Net Income 2022: $55,8382022Revenue 2023: $534,355Expenses 2023: $511,951Net Income 2023: $22,4042023Revenue 2024: $512,924Expenses 2024: $534,325Net Income 2024: -$21,4012024Revenue 2025: $533,864Expenses 2025: $519,593Net Income 2025: $14,2712025

Highlighted filing

2021

Revenue$476,091
Expenses$361,324
Net Income$114,767
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$476,091
Mission and Program Overview

Mission

To provide a preschool program for approximately 90 children while also providing support and education for the parents

Preschool program for approximately 90 children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$207,414$371,267▲ $163,853
Savings and Temporary Cash Investments$222,183$211,017▼ $11,166
Land, Buildings, and Equipment, Net$14,648$9,158▼ $5,490
Total Assets$444,245$591,442▲ $147,197
Liabilities
Deferred Revenue$80,873$114,746▲ $33,873
Other Liabilities$55,137$63,182▲ $8,045
Accounts Payable and Accrued Expenses$9,488--
Total Liabilities$145,498$177,928▲ $32,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$298,747$413,514▲ $114,767
Total Net Assets Fund Balance$298,747$413,514▲ $114,767
Total Liabilities and Net Assets / Fund Balance$444,245$591,442▲ $147,197

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,158$43,422$52,580
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn JeffriesExecutive DirectorPT$79,045$79,045

Board Members and Trustees

NameTitle
Loren GordonPresident
David HowellVice President
Mary GundySecretary
Megan Swezey FogartyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$251,876
Program Service Revenue
$224,146
Investment Income
$22
Other Revenue
$47
All Other Contributions
$196,739
Change in Net Assets
$114,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$309,251
Other Expenses$52,073
Total Fundraising Expense$9,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,472$5,025-$185,497
Current Officers, Directors, Trustees, and Key Employees$44,156$27,597$7,097$78,850
Payroll Taxes$23,019$3,343$727$27,089
Occupancy$17,062$2,478$539$20,079
Other Employee Benefits$15,138$2,199$478$17,815
Insurance$5,149$748$163$6,060
Depreciation Depletion$4,665$678$147$5,490
Fees for Services Accounting$2,744$398$87$3,229
Conferences and Meetings$1,399--$1,399
Other Expenses$851$74$16$941
Information Technology$800--$800
All Other Expenses$781--$781
Total Functional Expenses$309,285$42,741$9,298$361,324
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$63,182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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 B, Line 11B

“After the close of the year on june 30th, the governing board discusses the annual financial report that is given to each of the board members. The report covers the income and expenses of the general operating fund and all other funds. The executive director has read this form 990 and schedules, and copies will be given to all of the directors of the governing board.”

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

“The organization regularly and consistently monitors and enforces compliance with its policy by holding monthly board meetings.”

Form 990, Part VI, Section B, Line 15

“Financial information and potential budget choices are prepared by the bookkeeper and then provided to the board treasurer. Then the treasurer and the other board directors discuss the compensation choices including the executive director (ceo) before the board votes on the final budget for the upcoming year.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are maintained in the nursery school office. This information is provided upon request.”

Filing and Contact Details

Filer

Filer Name
First Congregational Nursery School
EIN
77-0381077
Phone
6504931915
Address
1985 LOUIS ROAD, PALO ALTO, CA 94303

Signing Officer

Name
Carolyn Jeffries
Title
Executive Director
Phone
6504931915
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Jeffries
Formed
1994
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
13
Volunteers
0

Preparer

Firm
Morton & Associates Accountancy Corp
Address
260 SHERIDAN AVENUE 216, PALO ALTO, CA 94306
Preparer
Jd Morton CPA
Phone
6503236665
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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09488
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRESCHOOL PROGRAM FOR APPROXIMATELY 90 CHILDREN.
IRS990/AllOtherContributionsAmt0196739
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0781
IRS990/AllOtherExpensesGrp/TotalAmt0781
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06504931915
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01985 LOUIS ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PALO ALTO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094303
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0207414
IRS990/CashNonInterestBearingGrp/EOYAmt0371267
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt07097
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt027597
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt044156
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt078850
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01399
IRS990/ConferencesMeetingsGrp/TotalAmt01399
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0251876
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt022
IRS990/CYOtherExpensesAmt052073
IRS990/CYOtherRevenueAmt047
IRS990/CYProgramServiceRevenueAmt0224146
IRS990/CYRevenuesLessExpensesAmt0114767
IRS990/CYSalariesCompEmpBnftPaidAmt0309251
IRS990/CYTotalExpensesAmt0361324
IRS990/CYTotalFundraisingExpenseAmt09298
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0476091
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt080873
IRS990/DeferredRevenueGrp/EOYAmt0114746
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt0147
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0678
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04665
IRS990/DepreciationDepletionGrp/TotalAmt05490
IRS990/Desc0THE PRESCHOOL PROGRAM FOR APPROXIMATELY 90 CHILDREN OPERATES FROM SEPTEMBER TO JUNE. THE PARENTS ARE SUPPORTED AND EDUCATED THROUGH PARTICIPATION IN THE CHILDREN'S CLASSES, AND BY TAKING PART IN TEACHER CONFERENCES, DISCUSSIONS AND WORKSHOPS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0309285
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt087
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0398
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02744
IRS990/FeesForServicesAccountingGrp/TotalAmt03229
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt430.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LOREN GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm2MARY GUNDY
IRS990/Form990PartVIISectionAGrp/PersonNm3MEGAN SWEZEY FOGARTY
IRS990/Form990PartVIISectionAGrp/PersonNm4CAROLYN JEFFRIES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt479045
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt055137
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0476091
IRS990/GrossSalesOfInventoryAmt047
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0800
IRS990/InformationTechnologyGrp/TotalAmt0800
IRS990/InsuranceGrp/FundraisingAmt0163
IRS990/InsuranceGrp/ManagementAndGeneralAmt0748
IRS990/InsuranceGrp/ProgramServicesAmt05149
IRS990/InsuranceGrp/TotalAmt06060
IRS990/InvestmentIncomeGrp/ExclusionAmt022
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt043422
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014648
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09158
IRS990/LandBldgEquipCostOrOtherBssAmt052580
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A PRESCHOOL PROGRAM FOR APPROXIMATELY 90 CHILDREN WHILE ALSO PROVIDING SUPPORT AND EDUCATION FOR THE PARENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0298747
IRS990/NetAssetsOrFundBalancesEOYAmt0413514
IRS990/NetIncomeOrLossGrp/ExclusionAmt047
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt047
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0298747
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0413514
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0539
IRS990/OccupancyGrp/ManagementAndGeneralAmt02478
IRS990/OccupancyGrp/ProgramServicesAmt017062
IRS990/OccupancyGrp/TotalAmt020079
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0478
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02199
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015138
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017815
IRS990/OtherExpensesGrp/Desc0TEACHING SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3POSTAGE & COPYING
IRS990/OtherExpensesGrp/FundraisingAmt044
IRS990/OtherExpensesGrp/FundraisingAmt116
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0201
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt174
IRS990/OtherExpensesGrp/ProgramServicesAmt010469
IRS990/OtherExpensesGrp/ProgramServicesAmt11386
IRS990/OtherExpensesGrp/ProgramServicesAmt21194
IRS990/OtherExpensesGrp/ProgramServicesAmt3851
IRS990/OtherExpensesGrp/TotalAmt010469
IRS990/OtherExpensesGrp/TotalAmt11631
IRS990/OtherExpensesGrp/TotalAmt21194
IRS990/OtherExpensesGrp/TotalAmt3941
IRS990/OtherLiabilitiesGrp/BOYAmt055137
IRS990/OtherLiabilitiesGrp/EOYAmt063182
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05025
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0180472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0185497
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0727
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03343
IRS990/PayrollTaxesGrp/ProgramServicesAmt023019
IRS990/PayrollTaxesGrp/TotalAmt027089
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CAROLYN JEFFRIES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION/PAYMENTS
IRS990/ProgramServiceRevenueGrp/Desc1AT HOME LEARNING PROGR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0202536
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0202536
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121610
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt061101
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt064932
IRS990/PYOtherRevenueAmt01335
IRS990/PYProgramServiceRevenueAmt0346338
IRS990/PYRevenuesLessExpensesAmt016097
IRS990/PYSalariesCompEmpBnftPaidAmt0327796
IRS990/PYTotalExpensesAmt0392728
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0408825
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0114767
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0224146
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0222183
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0211017
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09158
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043422
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt063182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09158
IRS990ScheduleD/TotalLiabilityAmt063182
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/ExplanationTxt0RATHER THAN USING NEWSPAPER OR BROADCAST MEDIA, OUR SCHOOL PUBLICIZES IT IN OUR WEBSITE WHICH IS WHERE MOST OF OUR PATRONS LOOK.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER THE CLOSE OF THE YEAR ON JUNE 30TH, THE GOVERNING BOARD DISCUSSES THE ANNUAL FINANCIAL REPORT THAT IS GIVEN TO EACH OF THE BOARD MEMBERS. THE REPORT COVERS THE INCOME AND EXPENSES OF THE GENERAL OPERATING FUND AND ALL OTHER FUNDS. THE EXECUTIVE DIRECTOR HAS READ THIS FORM 990 AND SCHEDULES, AND COPIES WILL BE GIVEN TO ALL OF THE DIRECTORS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS POLICY BY HOLDING MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCIAL INFORMATION AND POTENTIAL BUDGET CHOICES ARE PREPARED BY THE BOOKKEEPER AND THEN PROVIDED TO THE BOARD TREASURER. THEN THE TREASURER AND THE OTHER BOARD DIRECTORS DISCUSS THE COMPENSATION CHOICES INCLUDING THE EXECUTIVE DIRECTOR (CEO) BEFORE THE BOARD VOTES ON THE FINAL BUDGET FOR THE UPCOMING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE NURSERY SCHOOL OFFICE. THIS INFORMATION IS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0444245
IRS990/TotalAssetsEOYAmt0591442
IRS990/TotalAssetsGrp/BOYAmt0444245
IRS990/TotalAssetsGrp/EOYAmt0591442
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0251876
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09298
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042741
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309285
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361324
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0145498
IRS990/TotalLiabilitiesEOYAmt0177928
IRS990/TotalLiabilitiesGrp/BOYAmt0145498
IRS990/TotalLiabilitiesGrp/EOYAmt0177928
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0298747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0413514
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0309285
IRS990/TotalProgramServiceRevenueAmt0224146
IRS990/TotalReportableCompFromOrgAmt079045
IRS990/TotalRevenueGrp/ExclusionAmt069
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0224146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0476091
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0444245
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0591442
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01985 LOUIS ROAD
IRS990/USAddress/CityNm0PALO ALTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094303
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://FIRSTCONGONURSERYSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN JEFFRIES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06504931915
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST CONGREGATIONAL NURSERY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0770381077
ReturnHeader/Filer/PhoneNum06504931915
ReturnHeader/Filer/USAddress/AddressLine1Txt01985 LOUIS ROAD
ReturnHeader/Filer/USAddress/CityNm0PALO ALTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094303
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770483462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORTON & ASSOCIATES ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0260 SHERIDAN AVENUE 216
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PALO ALTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094306
ReturnHeader/PreparerPersonGrp/PhoneNum06503236665
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JD MORTON CPA
ReturnHeader/ReturnTs02022-05-10T17:52:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CAROLYN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JEFFRIES
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$591,442
Liabilities
$177,928
Net assets
$413,514
Revenue
$476,091
Expenses
$361,324
Net income
$114,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.25$2.32$4.94$5.34$5.20$0.14
2024Detailed filing. Detailed filing data is available for this year.$5.82$1.11$4.70$5.13$5.34$0.21
2023Detailed filing. Detailed filing data is available for this year.$6.16$1.24$4.92$5.34$5.12$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.89$1.20$4.69$6.93$6.37$0.56
2021Detailed filing. Detailed filing data is available for this year.$5.91$1.78$4.14$4.76$3.61$1.15
2020Detailed filing. Detailed filing data is available for this year.$4.44$1.45$2.99$4.09$3.93$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.93$1.10$2.83$4.40$3.81$0.58
2018Detailed filing. Detailed filing data is available for this year.$3.51$1.26$2.24$4.02$3.55$0.46
2017Detailed filing. Detailed filing data is available for this year.$2.82$1.04$1.78$3.43$3.38$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.47$0.75$1.72$3.29$3.04$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.82$1.47$3.39$3.20$0.19
2014Summary only. Only limited summary data is available for this year.$2.09$0.81$1.28$2.99$2.75$0.24
2013Summary only. Only limited summary data is available for this year.$1.77$0.74$1.03$2.80$3.42$0.62
2012Summary only. Only limited summary data is available for this year.$2.32$0.67$1.65$2.94$3.09$0.15
2011Summary only. Only limited summary data is available for this year.$2.45$0.65$1.80$3.72$2.68$1.04