Civic Intelligence

Preschool of the Warm Heart

EIN 82-2251397 • 501(c)3 • Chapel Hill, NC

Profile

PRESCHOOL EDUCATION

2016 MT Carmel Church RdChapel Hill, NC 27517

preschoolofthewarmheart.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

87th percentile

$16,333

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

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

Asset Growth

19th percentile

-55%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$12,334

Down $14,791 (-55%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$12,334

Down $14,791 (-55%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin29th percentile

Revenue

Up

$121,606

Up $33,053 (+37%) from 2023

Expenses

Up

$136,397

Up $17,439 (+15%) from 2023

Net Income

Up

-$14,791

Up $15,614 (+51%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$80K$60K$40K$20K$0Assets 2020: $71,603Liabilities 2020: $02020Assets 2021: $73,427Liabilities 2021: $0Net Assets 2021: $73,4272021Assets 2022: $57,530Liabilities 2022: $0Net Assets 2022: $57,5302022Assets 2023: $27,125Liabilities 2023: $0Net Assets 2023: $27,1252023Assets 2024: $12,334Liabilities 2024: $0Net Assets 2024: $12,3342024

Highlighted filing

2024

Assets$12,334
Liabilities$0
Net Assets$12,334
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$200K$100K$0-$100KRevenue 2020: $196,415Expenses 2020: $124,812Net Income 2020: $71,6032020Revenue 2021: $119,155Expenses 2021: $124,488Net Income 2021: -$5,3332021Revenue 2022: $125,290Expenses 2022: $141,187Net Income 2022: -$15,8972022Revenue 2023: $88,553Expenses 2023: $118,958Net Income 2023: -$30,4052023Revenue 2024: $121,606Expenses 2024: $136,397Net Income 2024: -$14,7912024

Highlighted filing

2024

Revenue$121,606
Expenses$136,397
Net Income-$14,791
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,334
Liabilities
$0
Net assets
$12,334
Revenue
$121,606
Expenses
$136,397
Net income
-$14,791
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.22$1.36$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.89$1.19$0.30
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.25$1.41$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.19$1.24$0.05
2020Summary only. Only limited summary data is available for this year.$0.72$0.00$1.96$1.25$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$121,921
Mission and Program Overview

Mission

PRESCHOOL EDUCATION

Program Services

DescriptionGrantsExpenses
PRESCHOOL EDUCATION: 9 ONE YEAR OLD STUDENTS, 9 TWO YEAR OLD STUDENTS, 9 THREE YEAR OLD STUDENTS-$84,178
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHRYN DONOWAYDirectorPT$16,333-$16,333
VIRGINIA TAYLORChair-$0--
RILEY GAINESVice Chair-$0--
MATT MAHLERSecretary-$0--
DAVID ROYSTERMember-$0--
ELIZABETH DELAFIELDMember-$0--
ABBIE FINNERANMember-$0--
HEATHER HENDRICKSMember-$0--
Filing and Contact Details

Filer

Filer Name
Preschool of the Warm Heart
EIN
82-2251397
Address
2016 MT CARMEL CHURCH RD, CHAPEL HILL, NC 27517

Signing Officer

Name
Kathryn Donoway
Title
Director
Phone
9199338565
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Vista Advisor Group LLC
Address
PO BOX 145, PITTSBORO, NC 27312
Preparer
Rachelle G Bailey CPA
Phone
9199032497
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountadmin 3,507professional development 1,251maintenance 950program expense 4,057class supples 1,374general supplies 5,188office supplies 569summer camp supplies 91church 52,219”

Raw XML Appendix163 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0KATHRYN DONOWAY
IRS990EZ/BooksInCareOfDetail/PhoneNum09199338565
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02016 MT CARMEL CHURCH RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHAPEL HILL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd027517
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027125
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012334
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07131
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14791
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt027125
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012334
IRS990EZ/FundraisingGrossIncomeAmt013830
IRS990EZ/GrossReceiptsAmt0121921
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt017
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt027125
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012334
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt027125
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012334
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt016333
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KATHRYN DONOWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VIRGINIA TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RILEY GAINES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATT MAHLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID ROYSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ELIZABETH DELAFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ABBIE FINNERAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7HEATHER HENDRICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt069206
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESCHOOL EDUCATION
IRS990EZ/ProgramServiceRevenueAmt0100943
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRESCHOOL EDUCATION: 9 ONE YEAR OLD STUDENTS, 9 TWO YEAR OLD STUDENTS, 9 THREE YEAR OLD STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt084178
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt067191
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt0315
IRS990EZ/SpecialEventsNetIncomeLossAmt013515
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0136397
IRS990EZ/TotalProgramServiceExpensesAmt084178
IRS990EZ/TotalRevenueAmt0121606
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0PRESCHOOLOFTHEWARMHEART.COM
IRS990ScheduleA/SchoolInd0X
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/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTADMIN 3,507PROFESSIONAL DEVELOPMENT 1,251MAINTENANCE 950PROGRAM EXPENSE 4,057CLASS SUPPLES 1,374GENERAL SUPPLIES 5,188OFFICE SUPPLIES 569SUMMER CAMP SUPPLIES 91CHURCH 52,219
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN DONOWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09199338565
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/DisasterReliefTxt0HURRICANE HELENE IN NORTH CAROLINA SEPT 2024
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRESCHOOL OF THE WARM HEART
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0822251397
ReturnHeader/Filer/USAddress/AddressLine1Txt02016 MT CARMEL CHURCH RD
ReturnHeader/Filer/USAddress/CityNm0CHAPEL HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027517
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990559781
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Vista Advisor Group LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 145
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027312
ReturnHeader/PreparerPersonGrp/PhoneNum09199032497
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rachelle G Bailey CPA
ReturnHeader/ReturnTs02025-05-12T12:47:09-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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