Civic Intelligence

Beaver Brook Children'S School Inc

EIN 86-3781213 • 501(c)3 • Wilmington, VT

Profile

To provide affordable, high-quality childcare services to wilmington and the nearby towns with the goal of providing enrichment and social development for families and children in the community.

PO Box 1241Wilmington, VT 05363

beaverbrookschool.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.88x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.04x

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

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

98th percentile

$59,150

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

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

Asset Growth

18th percentile

-50%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

3.0%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$18,751

Up $11,107 (+145%) from 2023

Liabilities

Up

$16,585

Up $10,465 (+171%) from 2023

Net Assets

Up

$2,166

Up $642 (+42%) from 2023

Revenue

Down

$421,874

Down $20,379 (-4.6%) from 2023

Expenses

Down

$402,066

Down $41,694 (-9.4%) from 2023

Net Income

Up

$19,808

Up $21,315 (+1414%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2021: $74,615Liabilities 2021: $30,928Net Assets 2021: $43,6872021Assets 2022: $75,858Liabilities 2022: $29,058Net Assets 2022: $46,8002022Assets 2023: $7,644Liabilities 2023: $6,120Net Assets 2023: $1,5242023Assets 2024: $18,751Liabilities 2024: $16,585Net Assets 2024: $2,1662024

Highlighted filing

2024

Assets$18,751
Liabilities$16,585
Net Assets$2,166

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2021: $96,493Expenses 2021: $97,702Net Income 2021: -$1,2092021Revenue 2022: $397,352Expenses 2022: $393,112Net Income 2022: $4,2402022Revenue 2023: $442,253Expenses 2023: $443,760Net Income 2023: -$1,5072023Revenue 2024: $421,874Expenses 2024: $402,066Net Income 2024: $19,8082024

Highlighted filing

2024

Revenue$421,874
Expenses$402,066
Net Income$19,808

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$421,874
Mission and Program Overview

Mission

To provide affordable, high-quality childcare services to wilmington and the nearby towns with the goal of providing enrichment and social development for families and children in the community.

To provide affordable, high-quality childcare services to wilmington and the nearby towns with the goal of providing enrichment and social devellopment for the families and children in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,644$18,751▲ $11,107
Total Assets$7,644$18,751▲ $11,107
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,146$16,464▲ $12,318
Accounts Payable and Accrued Expenses$1,974$121▼ $1,853
Total Liabilities$6,120$16,585▲ $10,465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,524$2,166▲ $642
Total Net Assets Fund Balance$1,524$2,166▲ $642
Total Liabilities and Net Assets / Fund Balance$7,644$18,751▲ $11,107

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$45,084$45,084
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie KoehlerPresidentFT$59,150$59,150

Board Members and Trustees

NameTitle
Jessica AlexsonBoard Member
Katharine GibsonBoard Member
Melanie LopezSecretary
Alexander RiouxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,291
Program Service Revenue
$382,583
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,538
Change in Net Assets
$19,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$329,770
Other Expenses$72,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,207$49,302-$246,509
Current Officers, Directors, Trustees, and Key Employees$47,320$11,830-$59,150
Office Expenses$26,978$6,744-$33,722
Payroll Taxes$19,289$4,822-$24,111
Occupancy$13,300--$13,300
Fees for Services Accounting-$11,209-$11,209
Fees for Services Other-$6,802-$6,802
Insurance-$5,199-$5,199
Interest-$1,943-$1,943
Advertising$121--$121
Total Functional Expenses$304,215$97,851$0$402,066
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
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
Yes
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 9

Melanie lopez po box 1241 wilmington, vt 05363 alexander rioux po box 1241 wilmington, vt 05363 jessica alexson po box 1241 wilmington, vt 05363 katharine gibson po box 1241 wilmington, vt 05363

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

Board approves compensation of executive director annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
BEAVER BROOK CHILDREN'S SCHOOL INC
EIN
86-3781213
Phone
8024647100
Address
PO BOX 1241, WILMINGTON, VT 05363

Signing Officer

Name
Julie Koehler
Title
President
Phone
5185265434
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Koehler
Formed
2021
Legal Domicile
Vt
Voting Board Members
5
Independent Board Members
4
Employees
13

Preparer

Firm
Smith Watson & Company Llp
Address
7 NORTH ST SUITE 205, PITTSFIELD, MA 01201
Preparer
Bryon M Sherman CPA
Phone
4134649940
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer board members provide service to the organization. No benefits received for volunteers

Raw XML Appendix302 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER BOARD MEMBERS PROVIDE SERVICE TO THE ORGANIZATION. NO BENEFITS RECEIVED FOR VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MELANIE LOPEZ PO BOX 1241 WILMINGTON, VT 05363 ALEXANDER RIOUX PO BOX 1241 WILMINGTON, VT 05363 JESSICA ALEXSON PO BOX 1241 WILMINGTON, VT 05363 KATHARINE GIBSON PO BOX 1241 WILMINGTON, VT 05363
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