Civic Intelligence

Boston Outdoor Preschool Network

EIN 83-4567417 • 501(c)3 • Boston, MA

Profile

To build joyful communities of children and teachers connected to each other and their outdoor environments through discovery and play/

11 Delford StreetBoston, MA 02131

www.bopn.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.7%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$14,395

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

30%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$1,779,589

Up $375,674 (+27%) from 2023

Liabilities

Up

$605,931

Up $164,909 (+37%) from 2023

Net Assets

Up

$1,173,658

Up $210,765 (+22%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin58th percentile

Revenue

Up

$2,417,453

Up $564,566 (+30%) from 2023

Expenses

Up

$2,206,688

Up $400,053 (+22%) from 2023

Net Income

Up

$210,765

Up $164,513 (+356%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $20,012Liabilities 2019: $20,0002019Assets 2020: $35,309Liabilities 2020: $20,000Net Assets 2020: $15,3092020Assets 2022: $1,051,201Liabilities 2022: $134,560Net Assets 2022: $916,6412022Assets 2023: $1,403,915Liabilities 2023: $441,022Net Assets 2023: $962,8932023Assets 2024: $1,779,589Liabilities 2024: $605,931Net Assets 2024: $1,173,6582024

Highlighted filing

2024

Assets$1,779,589
Liabilities$605,931
Net Assets$1,173,658
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0Revenue 2019: $28,595Expenses 2019: $28,213Net Income 2019: $3822019Revenue 2020: $74,165Expenses 2020: $58,856Net Income 2020: $15,3092020Revenue 2022: $1,578,780Expenses 2022: $1,221,439Net Income 2022: $357,3412022Revenue 2023: $1,852,887Expenses 2023: $1,806,635Net Income 2023: $46,2522023Revenue 2024: $2,417,453Expenses 2024: $2,206,688Net Income 2024: $210,7652024

Highlighted filing

2024

Revenue$2,417,453
Expenses$2,206,688
Net Income$210,765
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,779,589
Liabilities
$605,931
Net assets
$1,173,658
Revenue
$2,417,453
Expenses
$2,206,688
Net income
$210,765
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.78$0.61$1.17$2.42$2.21$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.44$0.96$1.85$1.81$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.13$0.92$1.58$1.22$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.04$0.02$0.02$0.07$0.06$0.02
2019Summary only. Only limited summary data is available for this year.$0.02$0.02$0.03$0.03$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,417,453
Mission and Program Overview

Mission

provide programs that meet the developmental needs of the whole child while initiating them into a lifelong relationship with the natural world.

To provide programs that meet the developmental needs of the whole child while initiating them into a lifelong relationship with the natural world while focusing on excellence, equity and innovation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,336,117$1,296,991▼ $39,126
Land, Buildings, and Equipment, Net$5,970$18,333▲ $12,363
Total Assets$1,403,915$1,779,589▲ $375,674
Other Assets Total$61,828$464,265▲ $402,437
Liabilities
Other Liabilities$441,022$605,931▲ $164,909
Total Liabilities$441,022$605,931▲ $164,909
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$962,893$1,122,658▲ $159,765
Net Assets With Donor Restrictions-$51,000-
Total Net Assets Fund Balance$962,893$1,173,658▲ $210,765
Total Liabilities and Net Assets / Fund Balance$1,403,915$1,779,589▲ $375,674

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$17,321$597$17,918
Equipment$1,012$5,775$6,787
Other Assets Org$207,746--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah BesseExecutive DirectorFT$119,500$119,500
Chris CahillDirector of OperationsFT$70,500$70,500
Jessica LowDirector of AdministrationFT$57,831$57,831
Shela SinelienDirector of EducationFT$44,746$44,746

Board Members and Trustees

NameTitle
Christine NovakPresident
Martha RossClerk
Hannah SheridanSecretary
Bill BrinkmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$642,393
Program Service Revenue
$1,774,975
Investment Income
$85
Other Revenue
$0
All Other Contributions
$86,413
Change in Net Assets
$210,765

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,417,453
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,417,453
Total Revenue per Form 990
$2,417,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,756,614
Other Expenses$450,074
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$977,394$298,577-$1,275,971
Current Officers, Directors, Trustees, and Key Employees$186,197$56,880-$243,077
Payroll Taxes$129,636$31,245-$160,881
Occupancy$154,331$52-$154,383
Other Employee Benefits$62,548$14,137-$76,685
Fees for Services Other$57,401$10,402-$67,803
All Other Expenses$19,115$7,982-$27,097
Insurance$1,824$21,433-$23,257
Fees for Services Accounting-$20,565-$20,565
Other Expenses$7,614$5,293-$12,907
Travel$7,190$1,239-$8,429
Advertising$5,584$2,507-$8,091
Information Technology$1,500$3,926-$5,426
Depreciation Depletion-$2,555-$2,555
Total Functional Expenses$1,701,285$505,403$0$2,206,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,206,688
Total Expenses per Audited Statements$2,206,688
Total Expenses per Form 990$2,206,688
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sarah BesseExecutive Director of OrganizationThe Organization Pays Rent to Sarah Besse for Use of Property. Rent Was Determined Using Fair Market Value.No$49,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$443,217
Accured Expenses - Others$114,050
Operating Lease Liability$27,366
Accrued Payroll Liabilities$21,298
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
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

“A copy of the form 990 was provided to the board in draft form prior to filing. The board reviewed the form in detail. A final version of the form, incorporating the board's comments, is signed by the president of the board.”

Form 990, Part VI, Section C, Line 19

“The organization's financial statements are available on the website of the massachusetts attorney general, division of public charities, and may be viewed or downloaded. It is an attachment to the massachusetts form pc filed annually. All governing documents and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Boston Outdoor Preschool Network
EIN
83-4567417
Phone
7744786465
Address
11 DELFORD STREET, BOSTON, MA 02131

Signing Officer

Name
Sarah Besse
Title
Executive Director
Phone
7744786465
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Besse
Formed
2019
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
127
Volunteers
0

Preparer

Firm
Treeful Damaso Aniceto Inc
Address
85 WEST STREET STE F-302, WALPOLE, MA 02081
Preparer
Michael F Aniceto
Phone
7814493346
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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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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/EquipmentGrp/BookValueAmt01012
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06787
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02206688
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017321
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0597
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017918
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0204153
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127366
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt225000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3207746
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OTHER RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3EMPLOYEE RETENTION CREDIT RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0443217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227366
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3114050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCURED EXPENSES - OTHERS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02417453
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018333
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0464265
IRS990ScheduleD/TotalExpensesPerForm990Amt02206688
IRS990ScheduleD/TotalLiabilityAmt0605931
IRS990ScheduleD/TotalRevenuePerForm990Amt02417453
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02417453
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02206688
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/ExplanationTxt0THE CORPORATION IS COMMITTED TO A POLICY OF EQUAL OPPORTUNITY. THE CORPORATION COMPLIES WITH ALL APPLICABLE LAWS AND REGULATIONS REGARDING EMPLOYMENT AND ENSURES THAT THERE WILL BE NO DISCRIMINATION ON THE BASIS OF RACE, COLOR, RELIGION, GENDER, SEXUAL ORIENTATION, AGE, DISABILITY, ANCESTRY OR ANY OTHER LEGALLY PROHIBITED BASIS IN ITS SELECTION OF DIRECTORS, OFFICERS, EMPLOYEES OR AGENTS, APPLICANTS FOR EMPLOYMENT, GRANT RECIPIENTS OR STUDENTS. THE BOARD AND ALL OFFICERS AND EMPLOYEES ARE REQUIRED TO IMPLEMENT THIS POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SARAH BESSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt049500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION PAYS RENT TO SARAH BESSE FOR USE OF PROPERTY. RENT WAS DETERMINED USING FAIR MARKET VALUE.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD IN DRAFT FORM PRIOR TO FILING. THE BOARD REVIEWED THE FORM IN DETAIL. A FINAL VERSION OF THE FORM, INCORPORATING THE BOARD'S COMMENTS, IS SIGNED BY THE PRESIDENT OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITIES, AND MAY BE VIEWED OR DOWNLOADED. IT IS AN ATTACHMENT TO THE MASSACHUSETTS FORM PC FILED ANNUALLY. ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01403915
IRS990/TotalAssetsEOYAmt01779589
IRS990/TotalAssetsGrp/BOYAmt01403915
IRS990/TotalAssetsGrp/EOYAmt01779589
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0642393
IRS990/TotalEmployeeCnt0127
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0505403
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01701285
IRS990/TotalFunctionalExpensesGrp/TotalAmt02206688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0441022
IRS990/TotalLiabilitiesEOYAmt0605931
IRS990/TotalLiabilitiesGrp/BOYAmt0441022
IRS990/TotalLiabilitiesGrp/EOYAmt0605931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0962893
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01173658
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01701285
IRS990/TotalProgramServiceRevenueAmt01774975
IRS990/TotalReportableCompFromOrgAmt0292577
IRS990/TotalRevenueGrp/ExclusionAmt085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01774975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02417453
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01403915
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01779589
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01239
IRS990/TravelGrp/ProgramServicesAmt07190
IRS990/TravelGrp/TotalAmt08429
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011 DELFORD STREET
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002131
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BOPN.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH BESSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07744786465
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOSTON OUTDOOR PRESCHOOL NETWORK
ReturnHeader/Filer/BusinessNameControlTxt0BOST
ReturnHeader/Filer/EIN0834567417

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