Civic Intelligence

Cornerstone Preschool Group

EIN 85-2763238 • 501(c)3 • Roswell, GA

Profile

Cornerstone preschool group is a part time preschool providing early education and care to children ages one through kindergarten. The school focuses on basic skills such as letter and number recognition, fine motor skills, cognitive thinking and social skills. The school also provides christian faith based lessons as part of the daily curriculum.

12460 Crabapple Rd Ste 202 Box 523Roswell, GA 30004

www.thecornerstonepreschool.org

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

56th percentile

4.7%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$47,977

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

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

Asset Growth

76th percentile

21%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

51st percentile

-1.4%

Faster revenue growth than 51% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$114,275

Up $19,838 (+21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$114,275

Up $19,838 (+21%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin56th percentile

Revenue

Down

$419,214

Down $6,029 (-1.4%) from 2023

Expenses

Up

$399,376

Up $5,842 (+1.5%) from 2023

Net Income

Down

$19,838

Down $11,871 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$150K$100K$50K$0Assets 2021: $40,020Liabilities 2021: $0Net Assets 2021: $40,0202021Assets 2022: $62,728Liabilities 2022: $0Net Assets 2022: $62,7282022Assets 2023: $94,437Liabilities 2023: $0Net Assets 2023: $94,4372023Assets 2024: $114,275Liabilities 2024: $0Net Assets 2024: $114,2752024

Highlighted filing

2024

Assets$114,275
Liabilities$0
Net Assets$114,275
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$600K$400K$200K$0Revenue 2021: $300,231Expenses 2021: $287,093Net Income 2021: $13,1382021Revenue 2022: $396,440Expenses 2022: $373,732Net Income 2022: $22,7082022Revenue 2023: $425,243Expenses 2023: $393,534Net Income 2023: $31,7092023Revenue 2024: $419,214Expenses 2024: $399,376Net Income 2024: $19,8382024

Highlighted filing

2024

Revenue$419,214
Expenses$399,376
Net Income$19,838
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$114,275
Liabilities
$0
Net assets
$114,275
Revenue
$419,214
Expenses
$399,376
Net income
$19,838
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$4.19$3.99$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$4.25$3.94$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$3.96$3.74$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$3.00$2.87$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$419,214
Mission and Program Overview

Mission

Cornerstone preschool group is a part time preschool providing early education and care to children ages one through kindergarten. The school focuses on basic skills such as letter and number recognition, fine motor skills, cognitive thinking and social skills. The school also provides christian faith based lessons as part of the daily curriculum.

Cornerstone preschool group is a part time preschool providing early education and care to children ages one through kindergarten. The school focuses on basic skills such as letter and number recognition, fine motor skills, cognitive thinking and social skills. In addition the school provides christian faith based lessons as part of the daily curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$94,437$114,275▲ $19,838
Total Assets$94,437$114,275▲ $19,838
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$94,437$114,275▲ $19,838
Total Net Assets Fund Balance$94,437$114,275▲ $19,838
Total Liabilities and Net Assets / Fund Balance$94,437$114,275▲ $19,838
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jan TammuciPreschool DiFT$47,977$47,977
Suzanne CarswellBoard Member-$2,372$2,372

Board Members and Trustees

NameTitle
Emily BrownPresident
Carley GerenBoard Member
Heather NelsonBoard Member
Lucas GerenBoard Member
Matthew NelsonBoard Member
Meredith SpragueBoard Member
Trebor BrownBoard Member
Kimberly StengardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,805
Program Service Revenue
$398,409
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,805
Change in Net Assets
$19,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$299,769
Other Expenses$99,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,326$9,329-$190,655
Fees for Services Other$49,502$9,455-$58,957
Payroll Taxes$55,320$3,445-$58,765
Current Officers, Directors, Trustees, and Key Employees$45,551$4,798-$50,349
Occupancy$30,748--$30,748
Insurance$9,902--$9,902
Total Functional Expenses$372,349$27,027$0$399,376
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
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, Page 6, Part VI, Line 2

“Emily brown trebor brown president officer married heather nelson matthew nelson officer officer married carley geren lucas geren officer officer married”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is sent to the president for initial review. After the president approves the draft, the return is sent to all officers of the board and approved for filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is reviewed annually with the board to ensure the policy is followed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents will be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Cornerstone Preschool Group
EIN
85-2763238
Phone
6786121192
Address
12460 CRABAPPLE RD STE 202 BOX 523, ROSWELL, GA 30004

Signing Officer

Name
Kimberly Stengard
Title
Treasurer
Phone
6786121192
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Brown
Formed
2020
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
7
Employees
36

Preparer

Firm
Jp Brooks CPA LLC
Address
12460 CRABAPPLE RD STE 202-636, ALPHARETTA, GA 30004
Preparer
Joseph P Brooks
Phone
6786121192
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Cornerstone preschool group is a part time preschool providing early education and care to children ages one through kindergarten. The school focuses on basic skills such as letter and number recognition, fine motor skills, cognitive thinking and social skills. The school also provides christian faith based lessons as part of the daily curriculum.”

Form 990, Part IX, Line 11G

“Bank service charges/cc fees 0 3,059 0 classroom expenses 5,494 0 0 employee relations 4,973 0 0 enrichment programs 4,570 0 0 cleaning services 7,257 0 0 supplies 10,450 0 0 online business administratio 0 6,396 0 repairs and maintenance 5,349 0 0 special events 7,109 0 0 stay and play expense 820 0 0 substitute teachers 2,805 0 0 summer camp expense 675 0 0 total 49,502 9,455 0”

Raw XML Appendix347 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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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE PRESCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS LOCATING ON THE HOMEPAGE OF THE PRESCHOOL'S WEBSITE. THE POLICY IS ALSO ON PAGE 7 OF THE PRESCHOOL HANDBOOK WHICH EACH FAMILY IS GIVEN A HARD COPY AT THE TIME OF ENROLLEMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORNERSTONE PRESCHOOL GROUP IS A PART TIME PRESCHOOL PROVIDING EARLY EDUCATION AND CARE TO CHILDREN AGES ONE THROUGH KINDERGARTEN. THE SCHOOL FOCUSES ON BASIC SKILLS SUCH AS LETTER AND NUMBER RECOGNITION, FINE MOTOR SKILLS, COGNITIVE THINKING AND SOCIAL SKILLS. THE SCHOOL ALSO PROVIDES CHRISTIAN FAITH BASED LESSONS AS PART OF THE DAILY CURRICULUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EMILY BROWN TREBOR BROWN PRESIDENT OFFICER MARRIED HEATHER NELSON MATTHEW NELSON OFFICER OFFICER MARRIED CARLEY GEREN LUCAS GEREN OFFICER OFFICER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS SENT TO THE PRESIDENT FOR INITIAL REVIEW. AFTER THE PRESIDENT APPROVES THE DRAFT, THE RETURN IS SENT TO ALL OFFICERS OF THE BOARD AND APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD TO ENSURE THE POLICY IS FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS WILL BE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK SERVICE CHARGES/CC FEES 0 3,059 0 CLASSROOM EXPENSES 5,494 0 0 EMPLOYEE RELATIONS 4,973 0 0 ENRICHMENT PROGRAMS 4,570 0 0 CLEANING SERVICES 7,257 0 0 SUPPLIES 10,450 0 0 ONLINE BUSINESS ADMINISTRATIO 0 6,396 0 REPAIRS AND MAINTENANCE 5,349 0 0 SPECIAL EVENTS 7,109 0 0 STAY AND PLAY EXPENSE 820 0 0 SUBSTITUTE TEACHERS 2,805 0 0 SUMMER CAMP EXPENSE 675 0 0 TOTAL 49,502 9,455 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt094437
IRS990/TotalAssetsEOYAmt0114275
IRS990/TotalAssetsGrp/BOYAmt094437
IRS990/TotalAssetsGrp/EOYAmt0114275
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020805
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0372349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0399376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt094437
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114275
IRS990/TotalProgramServiceExpensesAmt0372349
IRS990/TotalProgramServiceRevenueAmt0398409
IRS990/TotalReportableCompFromOrgAmt050349
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0398409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419214
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094437
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114275
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011260 STROUP RD
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030075
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.THECORNERSTONEPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY STENGARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06786121192
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORNERSTONE PRESCHOOL GROUP
ReturnHeader/Filer/BusinessNameControlTxt0CORN
ReturnHeader/Filer/EIN0852763238
ReturnHeader/Filer/PhoneNum06786121192
ReturnHeader/Filer/USAddress/AddressLine1Txt012460 CRABAPPLE RD STE 202 BOX 523
ReturnHeader/Filer/USAddress/CityNm0ROSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873522238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JP BROOKS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012460 CRABAPPLE RD STE 202-636
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPHARETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030004
ReturnHeader/PreparerPersonGrp/PhoneNum06786121192
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH P BROOKS
ReturnHeader/ReturnTs02025-11-17T17:49:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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