Civic Intelligence

Wilbraham Community Preschool Inc

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

500 Main StreetWilbraham, MA 01095

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-3.5%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$65,958

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

35th percentile

-15%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

-0.8%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2021: $11,956Net Assets 2021: $11,9562021Assets 2022: $39,614Liabilities 2022: $0Net Assets 2022: $39,6142022Assets 2023: $104,102Liabilities 2023: $2,514Net Assets 2023: $101,5882023Assets 2024: $90,176Liabilities 2024: $4,491Net Assets 2024: $85,6852024Assets 2025: $76,387Liabilities 2025: $3,806Net Assets 2025: $72,5812025

Highlighted filing

2025

Assets$76,387
Liabilities$3,806
Net Assets$72,581

Operations Trend

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

$400K$200K$0-$200KRevenue 2021: $151,810Expenses 2021: $139,854Net Income 2021: $11,9562021Revenue 2022: $304,711Expenses 2022: $277,053Net Income 2022: $27,6582022Revenue 2023: $398,523Expenses 2023: $336,549Net Income 2023: $61,9742023Revenue 2024: $380,140Expenses 2024: $396,043Net Income 2024: -$15,9032024Revenue 2025: $377,254Expenses 2025: $390,358Net Income 2025: -$13,1042025

Highlighted filing

2025

Revenue$377,254
Expenses$390,358
Net Income-$13,104

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 4, 2026
Return Version
2024v5.0
Gross Receipts
$377,254
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$14,698$14,698
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deanna HannonCFOFT$65,958$65,958
Erin KiernanPresidentFT$65,958$65,958

Board Members and Trustees

NameTitle
Jeffrey HannonDirector
Patrick KiernanDirector
Patrick RoachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$377,254
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-13,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
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

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Wilbraham Community Preschool
EIN
85-2827503
Phone
4133352715
Address
500 MAIN STREET, WILBRAHAM, MA 01095

Signing Officer

Name
Erin Kiernan
Title
President
Phone
4133352715
Signed
2026-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Kiernan
Formed
2020
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
14

Preparer

Firm
Burgess Robb & Grassetti Pc
Address
2 CENTER SQUARE, EAST LONGMEADOW, MA 01028
Preparer
N Andrew Robb
Phone
4135250025
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0N ANDREW ROBB
ReturnHeader/ReturnTs02026-03-25T16:55:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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