Civic Intelligence

Summit County Preschool

EIN 84-0681886 • 501(c)3 • Frisco, CO

Profile

Summit County Preschool is an organization created for the purpose of offering programs for children ages 8 weeks to 5 years 11 months old children, which will concentrate on developing the total child, physically, mentally, and socially. Our operating hours are 7:30 am to 5:30 pm Monday thru Friday

PO Box 631Frisco, CO 80443

n/A

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

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

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

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

Net Margin

23rd percentile

-9.6%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-20%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

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

Assets

Down

$872,143

Down $216,841 (-20%) from 2023

Liabilities

Up

$1,734

Up $1,708 (+6569%) from 2023

Net Assets

Down

$870,409

Down $218,549 (-20%) from 2023

Revenue

Up

$1,516,423

Up $139,770 (+10%) from 2023

Expenses

Up

$1,661,658

Up $292,479 (+21%) from 2023

Net Income

Down

-$145,235

Down $152,709 (-2043%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $785,907Liabilities 2011: $14,527Net Assets 2011: $771,3802011Assets 2012: $789,553Liabilities 2012: $10,199Net Assets 2012: $779,3542012Assets 2013: $808,992Liabilities 2013: $14,009Net Assets 2013: $794,9832013Assets 2014: $696,755Liabilities 2014: $54,112Net Assets 2014: $642,6432014Assets 2015: $767,214Liabilities 2015: $39,001Net Assets 2015: $728,2132015Assets 2016: $817,104Liabilities 2016: $42,147Net Assets 2016: $774,9572016Assets 2017: $786,463Liabilities 2017: $16,810Net Assets 2017: $769,6532017Assets 2018: $856,011Liabilities 2018: $101,822Net Assets 2018: $754,1892018Assets 2019: $883,011Liabilities 2019: $67,039Net Assets 2019: $815,9722019Assets 2020: $933,738Liabilities 2020: $62,976Net Assets 2020: $870,7622020Assets 2021: $1,093,651Liabilities 2021: $67,323Net Assets 2021: $1,026,3282021Assets 2022: $1,090,484Liabilities 2022: $9,000Net Assets 2022: $1,081,4842022Assets 2023: $1,088,984Liabilities 2023: $26Net Assets 2023: $1,088,9582023Assets 2024: $872,143Liabilities 2024: $1,734Net Assets 2024: $870,4092024

Highlighted filing

2024

Assets$872,143
Liabilities$1,734
Net Assets$870,409

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $327,607Expenses 2011: $339,593Net Income 2011: -$11,9862011Expenses 2012: $613,5382012Revenue 2013: $717,274Expenses 2013: $701,645Net Income 2013: $15,6292013Revenue 2014: $755,437Expenses 2014: $751,672Net Income 2014: $3,7652014Revenue 2015: $911,961Expenses 2015: $826,393Net Income 2015: $85,5682015Revenue 2016: $941,504Expenses 2016: $894,760Net Income 2016: $46,7442016Revenue 2017: $968,770Expenses 2017: $974,074Net Income 2017: -$5,3042017Revenue 2018: $1,120,715Expenses 2018: $1,101,329Net Income 2018: $19,3862018Revenue 2019: $1,172,475Expenses 2019: $1,110,692Net Income 2019: $61,7832019Revenue 2020: $1,259,340Expenses 2020: $1,204,550Net Income 2020: $54,7902020Revenue 2021: $1,320,634Expenses 2021: $1,165,068Net Income 2021: $155,5662021Revenue 2022: $1,230,053Expenses 2022: $1,174,897Net Income 2022: $55,1562022Revenue 2023: $1,376,653Expenses 2023: $1,369,179Net Income 2023: $7,4742023Revenue 2024: $1,516,423Expenses 2024: $1,661,658Net Income 2024: -$145,2352024

Highlighted filing

2024

Revenue$1,516,423
Expenses$1,661,658
Net Income-$145,235

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$1.52$1.66$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$1.38$1.37$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$1.23$1.17$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.07$1.03$1.32$1.17$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.06$0.87$1.26$1.20$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.07$0.82$1.17$1.11$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.10$0.75$1.12$1.10$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.77$0.97$0.97$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.04$0.77$0.94$0.89$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.04$0.73$0.91$0.83$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.64$0.76$0.75$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.79$0.72$0.70$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.01$0.78$0.61
2011Summary only. Only limited summary data is available for this year.$0.79$0.01$0.77$0.33$0.34$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,516,423
Mission and Program Overview

Mission

Summit County Preschool is an organization created for the purpose of offering programs for children ages 8 weeks to 5 years 11 months old children, which will concentrate on developing the total child, physically, mentally, and socially. Our operating hours are 7:30 am to 5:30 pm Monday thru Friday

Early childhood education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$608,397$625,756▲ $17,359
Savings and Temporary Cash Investments$338,922$134,850▼ $204,072
Accounts Receivable$75,490$58,300▼ $17,190
Cash and Non-Interest-Bearing Accounts$66,175$53,237▼ $12,938
Total Assets$1,088,984$872,143▼ $216,841
Liabilities
Accounts Payable and Accrued Expenses-$1,734-
Other Liabilities$26--
Total Liabilities$26$1,734▲ $1,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,088,958$870,409▼ $218,549
Total Net Assets Fund Balance$1,088,958$870,409▼ $218,549
Total Liabilities and Net Assets / Fund Balance$1,088,984$872,143▼ $216,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,651$353,457$671,108
Land$191,599-$191,599
Leasehold Improvements$102,244$12,743$114,987
Other Land Buildings$5,376$50,725$56,101
Equipment$8,886$24,300$33,186
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer BurksExecutive DirectorFT$49,880$49,880

Board Members and Trustees

NameTitle
Sarah AndrewsChair
Karleigh CaninoVice Chair
Kate WalshBoard Member
Kris AshleyBoard Member
Taylor ShainholtzSecretary
Aaron OlthoffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$407,692
Program Service Revenue
$1,086,547
Investment Income
$1,010
Other Revenue
$21,174
All Other Contributions
$90,479
Change in Net Assets
$-145,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,397,251
Other Expenses$264,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,200,843--$1,200,843
Other Expenses$100,315$14,376-$114,691
Payroll Taxes$108,154$4,664-$112,818
Occupancy$87,433$6,485-$93,918
Current Officers, Directors, Trustees, and Key Employees-$49,880-$49,880
Other Employee Benefits$24,057$8,181-$32,238
Fees for Services Accounting-$18,985-$18,985
Insurance$15,328$225-$15,553
Office Expenses-$10,470-$10,470
Information Technology-$9,123-$9,123
Pension Plan Contributions$1,411$61-$1,472
Fees for Services Other$926--$926
Advertising-$741-$741
Total Functional Expenses$1,538,467$123,191$0$1,661,658
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,078
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other$21,078$21,078-$21,078
Total Events$21,078$21,078-$21,078
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
Backup withholding compliance
No
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
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

Part VI Line 11B

Summit County Preschool's Treasurer reviewed and approved the 990 prior to

Part VI Line 11B

filing.

Part VI Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Summit County Preschool
EIN
84-0681886
In Care Of
% Jennifer Burks
Phone
9706685508
Address
PO Box 631, Frisco, CO 80443

Signing Officer

Name
Jennifer Burks
Title
Executive Director
Phone
9706685508
Signed
2025-10-07
Discuss with paid preparer
No

Organization Details

Principal Officer
Jennifer Burks
Formed
1975
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
48
Volunteers
8

Preparer

Firm
Summit Accountants PLLC
Address
305 South Ridge Street, Unit 1502, Breckenridge, CO 80424
Preparer
Andrew Pires
Phone
2032132684
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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01086547
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0338922
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0134850
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0317651
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0353457
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0671108
IRS990ScheduleD/EquipmentGrp/BookValueAmt08886
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024300
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033186
IRS990ScheduleD/LandGrp/BookValueAmt0191599
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191599
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0102244
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012743
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0114987
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05376
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050725
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056101
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0625756
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All applicants are given a copy of the policy.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Other
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021078
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021078
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021078
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021078
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021078
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Summit County Preschool's Treasurer reviewed and approved the 990 prior to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 19
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01088984
IRS990/TotalAssetsEOYAmt0872143
IRS990/TotalAssetsGrp/BOYAmt01088984
IRS990/TotalAssetsGrp/EOYAmt0872143
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0407692
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123191
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01538467
IRS990/TotalFunctionalExpensesGrp/TotalAmt01661658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026
IRS990/TotalLiabilitiesEOYAmt01734
IRS990/TotalLiabilitiesGrp/BOYAmt026
IRS990/TotalLiabilitiesGrp/EOYAmt01734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01088958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0870409
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01538467
IRS990/TotalProgramServiceRevenueAmt01086547
IRS990/TotalReportableCompFromOrgAmt049880
IRS990/TotalRevenueGrp/ExclusionAmt022088
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01086643
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01516423
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01088984
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0872143
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt070 W Main St
IRS990/USAddress/CityNm0Frisco
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080443
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://www.summitcountypreschool.com/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER BURKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum09706685508
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Summit County Preschool
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0840681886
ReturnHeader/Filer/InCareOfNm0% Jennifer Burks
ReturnHeader/Filer/PhoneNum09706685508
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 631
ReturnHeader/Filer/USAddress/CityNm0Frisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080443
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990992342
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Summit Accountants PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 South Ridge Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0Unit 1502
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Breckenridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080424
ReturnHeader/PreparerPersonGrp/PhoneNum02032132684
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW PIRES
ReturnHeader/ReturnTs02025-10-07T15:25:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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