Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
EIN 85-2827503 • 501(c)3 • Wilbraham, MA
Profile
The nature of the activities to be conducted and the purposes to be promoted or carried out by the corporation shall be exclusively charitable, scientific, and educational within the meaning of section 501 (c) (3) of the internal revenue code of 1986, as amended, and shall include, but not be limited to the following: a. To operate and engage in all the activities necessary to carry on a high-quality early care and educational preschool program. B. To solicit and receive contributions, grants, membership fees, donations, gifts, bequests, devises, and other sources of funding to promote the purpose of this corporation. C. To accept, hold, invest, reinvest, administer any contributions, grants, donations, gifts, bequests, and devises received for said purposes. D. To enter into agreements and arrangements with such other charitable organizations or groups as the corporation shall determine, to carry out any of the aforesaid purpose of the corporation. E. To make distributions to organiza
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 17.5% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Down$76,387
Down $13,789 (-15%) from 2024
Liabilities
Down$3,806
Down $685 (-15%) from 2024
Net Assets
Down$72,581
Down $13,104 (-15%) from 2024
Revenue
Down$377,254
Down $2,886 (-0.8%) from 2024
Expenses
Down$390,358
Down $5,685 (-1.4%) from 2024
Net Income
Up-$13,104
Up $2,799 (+18%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The nature of the activities to be conducted and the purposes to be promoted or carried out by the corporation shall be exclusively charitable, scientific, and educational within the meaning of section 501 (c) (3) of the internal revenue code of 1986, as amended, and shall include, but not be limited to the following: a. To operate and engage in all the activities necessary to carry on a high-quality early care and educational preschool program. B. To solicit and receive contributions, grants, membership fees, donations, gifts, bequests, devises, and other sources of funding to promote the purpose of this corporation. C. To accept, hold, invest, reinvest, administer any contributions, grants, donations, gifts, bequests, and devises received for said purposes. D. To enter into agreements and arrangements with such other charitable organizations or groups as the corporation shall determine, to carry out any of the aforesaid purpose of the corporation. E. To make distributions to organiza
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $90,176 | $76,387 | ▼ $13,789 |
| Total Assets | $90,176 | $76,387 | ▼ $13,789 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,491 | $3,806 | ▼ $685 |
| Total Liabilities | $4,491 | $3,806 | ▼ $685 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $85,685 | $72,581 | ▼ $13,104 |
| Total Net Assets Fund Balance | $85,685 | $72,581 | ▼ $13,104 |
| Total Liabilities and Net Assets / Fund Balance | $90,176 | $76,387 | ▼ $13,789 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | - | $14,698 | $14,698 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Deanna Hannon | CFO | FT | $65,958 | $65,958 |
| Erin Kiernan | President | FT | $65,958 | $65,958 |
| Name | Title |
|---|---|
| Jeffrey Hannon | Director |
| Patrick Kiernan | Director |
| Patrick Roach | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $320,968 |
| Other Expenses | $69,390 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $161,636 | - | - | $161,636 |
| Current Officers, Directors, Trustees, and Key Employees | $117,406 | $14,510 | - | $131,916 |
| Payroll Taxes | $24,400 | $3,016 | - | $27,416 |
| Occupancy | $21,252 | $1,600 | - | $22,852 |
| Office Expenses | $5,531 | $2,177 | - | $7,708 |
| Fees for Services Other | $7,350 | - | - | $7,350 |
| Depreciation Depletion | - | $7,323 | - | $7,323 |
| Insurance | $3,422 | $2,720 | - | $6,142 |
| Fees for Services Accounting | - | $3,766 | - | $3,766 |
| Conferences and Meetings | $1,339 | - | - | $1,339 |
| Other Expenses | $1,150 | - | - | $1,150 |
| Advertising | - | $700 | - | $700 |
| Total Functional Expenses | $354,546 | $35,812 | $0 | $390,358 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted.”
“No documents available to the public”
“The nature of the activities to be conducted and the purposes to be promoted or carried out by the corporation shall be exclusively charitable, scientific, and educational within the meaning of section 501 (c) (3) of the internal revenue code of 1986, as amended, and shall include, but not be limited to the following: a. To operate and engage in all the activities necessary to carry on a high-quality early care and educational preschool program. B. To solicit and receive contributions, grants, membership fees, donations, gifts, bequests, devises, and other sources of funding to promote the purpose of this corporation. C. To accept, hold, invest, reinvest, administer any contributions, grants, donations, gifts, bequests, and devises received for said purposes. D. To enter into agreements and arrangements with such other charitable organizations or groups as the corporation shall determine, to carry out any of the aforesaid purpose of the corporation. E. To make distributions to organizations that carry out the purposes above should they qualify as public charities and tax-exempt organization under the internal revenue code. In general, to carry on all activities in connection with any of the forgoing purposes, to have and exercise all of the powers conferred upon non-profit corporations under chapter 180 of the general laws of the commonwealth of massachusetts, all to the extent not inconsistent with any requirements contained in section 501 (c) (3) of the internal revenue code of 1986, as amended, and the regulation promulgated thereunder, and not inconsistent with any other provisions of the articles of organization.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4491 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3806 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE NATURE OF THE ACTIVITIES TO BE CONDUCTED AND THE PURPOSES TO BE PROMOTED OR CARRIED OUT BY THE CORPORATION SHALL BE EXCLUSIVELY CHARITABLE, SCIENTIFIC, AND EDUCATIONAL WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND SHALL INCLUDE, BUT NOT BE LIMITED TO THE FOLLOWING: A. TO OPERATE AND ENGAGE IN ALL THE ACTIVITIES NECESSARY TO CARRY ON A HIGH-QUALITY EARLY CARE AND EDUCATIONAL PRESCHOOL PROGRAM. B. TO SOLICIT AND RECEIVE CONTRIBUTIONS, GRANTS, MEMBERSHIP FEES, DONATIONS, GIFTS, BEQUESTS, DEVISES, AND OTHER SOURCES OF FUNDING TO PROMOTE THE PURPOSE OF THIS CORPORATION. C. TO ACCEPT, HOLD, INVEST, REINVEST, ADMINISTER ANY CONTRIBUTIONS, GRANTS, DONATIONS, GIFTS, BEQUESTS, AND DEVISES RECEIVED FOR SAID PURPOSES. D. TO ENTER INTO AGREEMENTS AND ARRANGEMENTS WITH SUCH OTHER CHARITABLE ORGANIZATIONS OR GROUPS AS THE CORPORATION SHALL DETERMINE, TO CARRY OUT ANY OF THE AFORESAID PURPOSE OF THE CORPORATION. E. TO MAKE DISTRIBUTIONS TO ORGANIZA |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 700 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 700 |
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| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7323 |
| IRS990/Desc | 0 | EARLY CARE AND EDUCATIONAL PRESCHOOL PROGRAM |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 354546 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3766 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 7350 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7350 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFFREY HANNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PATRICK KIERNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICK ROACH |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 377254 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2720 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3422 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6142 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14698 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14698 |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE NATURE OF THE ACTIVITIES TO BE CONDUCTED AND THE PURPOSES TO BE PROMOTED OR CARRIED OUT BY THE CORPORATION SHALL BE EXCLUSIVELY CHARITABLE, SCIENTIFIC, AND EDUCATIONAL WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND SHALL INCLUDE, BUT NOT BE LIMITED TO THE FOLLOWING: A. TO OPERATE AND ENGAGE IN ALL THE ACTIVITIES NECESSARY TO CARRY ON A HIGH-QUALITY EARLY CARE AND EDUCATIONAL PRESCHOOL PROGRAM. B. TO SOLICIT AND RECEIVE CONTRIBUTIONS, GRANTS, MEMBERSHIP FEES, DONATIONS, GIFTS, BEQUESTS, DEVISES, AND OTHER SOURCES OF FUNDING TO PROMOTE THE PURPOSE OF THIS CORPORATION. C. TO ACCEPT, HOLD, INVEST, REINVEST, ADMINISTER ANY CONTRIBUTIONS, GRANTS, DONATIONS, GIFTS, BEQUESTS, AND DEVISES RECEIVED FOR SAID PURPOSES. D. TO ENTER INTO AGREEMENTS AND ARRANGEMENTS WITH SUCH OTHER CHARITABLE ORGANIZATIONS OR GROUPS AS THE CORPORATION SHALL DETERMINE, TO CARRY OUT ANY OF THE AFORESAID PURPOSE OF THE CORPORATION. E. TO MAKE DISTRIBUTIONS TO ORGANIZA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 72581 |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1600 |
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| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT MEALS/SNACKS |
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| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/RevenueAmt | 0 | 377254 |
| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | DISPLAYED A NOTICE OF OUR POLICY AT OUR PRIMARY, PUBLICLY ACCESSABLE INTERNET HOME PAGE IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS OF THE WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | LOANS AND SCHOLARSHIPS ARE NOT PROVIDED TO STUDENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE NATURE OF THE ACTIVITIES TO BE CONDUCTED AND THE PURPOSES TO BE PROMOTED OR CARRIED OUT BY THE CORPORATION SHALL BE EXCLUSIVELY CHARITABLE, SCIENTIFIC, AND EDUCATIONAL WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND SHALL INCLUDE, BUT NOT BE LIMITED TO THE FOLLOWING: A. TO OPERATE AND ENGAGE IN ALL THE ACTIVITIES NECESSARY TO CARRY ON A HIGH-QUALITY EARLY CARE AND EDUCATIONAL PRESCHOOL PROGRAM. B. TO SOLICIT AND RECEIVE CONTRIBUTIONS, GRANTS, MEMBERSHIP FEES, DONATIONS, GIFTS, BEQUESTS, DEVISES, AND OTHER SOURCES OF FUNDING TO PROMOTE THE PURPOSE OF THIS CORPORATION. C. TO ACCEPT, HOLD, INVEST, REINVEST, ADMINISTER ANY CONTRIBUTIONS, GRANTS, DONATIONS, GIFTS, BEQUESTS, AND DEVISES RECEIVED FOR SAID PURPOSES. D. TO ENTER INTO AGREEMENTS AND ARRANGEMENTS WITH SUCH OTHER CHARITABLE ORGANIZATIONS OR GROUPS AS THE CORPORATION SHALL DETERMINE, TO CARRY OUT ANY OF THE AFORESAID PURPOSE OF THE CORPORATION. E. TO MAKE DISTRIBUTIONS TO ORGANIZATIONS THAT CARRY OUT THE PURPOSES ABOVE SHOULD THEY QUALIFY AS PUBLIC CHARITIES AND TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE. IN GENERAL, TO CARRY ON ALL ACTIVITIES IN CONNECTION WITH ANY OF THE FORGOING PURPOSES, TO HAVE AND EXERCISE ALL OF THE POWERS CONFERRED UPON NON-PROFIT CORPORATIONS UNDER CHAPTER 180 OF THE GENERAL LAWS OF THE COMMONWEALTH OF MASSACHUSETTS, ALL TO THE EXTENT NOT INCONSISTENT WITH ANY REQUIREMENTS CONTAINED IN SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND THE REGULATION PROMULGATED THEREUNDER, AND NOT INCONSISTENT WITH ANY OTHER PROVISIONS OF THE ARTICLES OF ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
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