Civic Intelligence

First Congregational Church Nursery School

990 • Fiscal year 2023 • EIN 77-0381077

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 27, 2024

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

75th percentile

0.20x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.23x

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

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

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

87th percentile

$98,483

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

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

Asset Growth

52nd percentile

4.5%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

16th percentile

-23%

Faster revenue growth than 16% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$615,514

Up $26,315 (+4.5%) from 2022

Net Assets

Up

$491,756

Up $22,404 (+4.8%) from 2022

Liabilities

Up

$123,758

Up $3,911 (+3.3%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin50th percentile

Revenue

Down

$534,355

Down $158,294 (-23%) from 2022

Expenses

Down

$511,951

Down $124,860 (-20%) from 2022

Net Income

Down

$22,404

Down $33,434 (-60%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2023

Assets$615,514
Liabilities$123,758
Net Assets$491,756
Open 2023 Filing

Operations Trend

Revenue Growth16th 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

2023

Revenue$534,355
Expenses$511,951
Net Income$22,404
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 27, 2024
Return Version
2022v5.0
Gross Receipts
$534,355
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$358,738$379,009▲ $20,271
Savings and Temporary Cash Investments$219,816$227,996▲ $8,180
Land, Buildings, and Equipment, Net$10,645$8,509▼ $2,136
Total Assets$589,199$615,514▲ $26,315
Liabilities
Deferred Revenue$119,847$123,758▲ $3,911
Total Liabilities$119,847$123,758▲ $3,911
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$469,352$491,756▲ $22,404
Total Net Assets Fund Balance$469,352$491,756▲ $22,404
Total Liabilities and Net Assets / Fund Balance$589,199$615,514▲ $26,315

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,509$50,101$58,610
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn JeffriesExecutive DirectorPT$98,483$98,483

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$66,202
Program Service Revenue
$467,935
Investment Income
$218
Other Revenue
$0
All Other Contributions
$61,202
Change in Net Assets
$22,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$428,289
Other Expenses$83,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,824$33,402-$287,226
Current Officers, Directors, Trustees, and Key Employees$98,483--$98,483
Payroll Taxes$40,613--$40,613
Occupancy$20,000$9,750-$29,750
Office Expenses$11,111--$11,111
Fees for Services Accounting-$10,509-$10,509
Conferences and Meetings$5,351$1,730-$7,081
Insurance-$5,907-$5,907
Depreciation Depletion$4,492--$4,492
Information Technology-$3,804-$3,804
Other Employee Benefits$1,967--$1,967
Travel-$1,438-$1,438
Advertising-$732-$732
Other Expenses$573$601-$573
All Other Expenses-$120-$120
Total Functional Expenses$438,690$73,261$0$511,951
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
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
Marisa Cajbon
Title
Executive Director
Phone
6504931915
Signed
2024-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marisa Cajbon
Formed
1994
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
0
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 Appendix362 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/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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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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/TotalAssetsBOYAmt0589199
IRS990/TotalAssetsEOYAmt0615514
IRS990/TotalAssetsGrp/BOYAmt0589199
IRS990/TotalAssetsGrp/EOYAmt0615514
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt066202
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0438690
IRS990/TotalFunctionalExpensesGrp/TotalAmt0511951
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119847
IRS990/TotalLiabilitiesEOYAmt0123758
IRS990/TotalLiabilitiesGrp/BOYAmt0119847
IRS990/TotalLiabilitiesGrp/EOYAmt0123758
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0469352
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0491756
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0438690
IRS990/TotalProgramServiceRevenueAmt0467935
IRS990/TotalReportableCompFromOrgAmt098483
IRS990/TotalRevenueGrp/ExclusionAmt0218
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0467935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0534355
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589199
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0615514
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01438
IRS990/TravelGrp/TotalAmt01438
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARISA CAJBON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06504931915
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-27
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/IRSResponsiblePrtyInfoCurrInd00
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/ReturnTs02024-03-21T16:55:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CAJBON
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$615,514
Liabilities
$123,758
Net assets
$491,756
Revenue
$534,355
Expenses
$511,951
Net income
$22,404
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
Peer Organizations

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