Civic Intelligence

Saugatuck Nursery School

EIN 90-0180259 • 501(c)3 • Westport, CT

Profile

To offer a variety of year round, full or part day programs for children 2 to 5 years old.

245 Post Road EastWestport, CT 06880

saugatucknurseryschool.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.23x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.19x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$82,500

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$576,538

Up $89,368 (+18%) from 2023

Liabilities

Up

$130,858

Up $10,166 (+8.4%) from 2023

Net Assets

Up

$445,680

Up $79,202 (+22%) from 2023

Revenue

Up

$680,590

Up $101,803 (+18%) from 2023

Expenses

Up

$601,388

Up $91,091 (+18%) from 2023

Net Income

Up

$79,202

Up $10,712 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $317,046Liabilities 2011: $71,612Net Assets 2011: $245,4342011Assets 2012: $214,706Liabilities 2012: $33,413Net Assets 2012: $181,2932012Assets 2013: $250,402Liabilities 2013: $55,845Net Assets 2013: $194,5572013Assets 2014: $274,637Liabilities 2014: $41,459Net Assets 2014: $233,1782014Assets 2015: $206,060Liabilities 2015: $63,471Net Assets 2015: $142,5892015Assets 2016: $335,349Liabilities 2016: $93,425Net Assets 2016: $241,9242016Assets 2017: $378,090Liabilities 2017: $88,624Net Assets 2017: $289,4662017Assets 2018: $420,365Liabilities 2018: $101,982Net Assets 2018: $318,3832018Assets 2019: $455,081Liabilities 2019: $95,906Net Assets 2019: $359,1752019Assets 2020: $445,944Liabilities 2020: $118,396Net Assets 2020: $327,5482020Assets 2021: $411,960Liabilities 2021: $84,706Net Assets 2021: $327,2542021Assets 2022: $390,479Liabilities 2022: $92,491Net Assets 2022: $297,9882022Assets 2023: $487,170Liabilities 2023: $120,692Net Assets 2023: $366,4782023Assets 2024: $576,538Liabilities 2024: $130,858Net Assets 2024: $445,6802024

Highlighted filing

2024

Assets$576,538
Liabilities$130,858
Net Assets$445,680

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $341,398Expenses 2011: $331,214Net Income 2011: $10,1842011Expenses 2012: $395,2972012Expenses 2013: $323,8512013Revenue 2014: $392,774Expenses 2014: $354,153Net Income 2014: $38,6212014Revenue 2015: $321,534Expenses 2015: $412,123Net Income 2015: -$90,5892015Revenue 2016: $484,824Expenses 2016: $385,489Net Income 2016: $99,3352016Revenue 2017: $464,396Expenses 2017: $416,854Net Income 2017: $47,5422017Revenue 2018: $451,565Expenses 2018: $422,648Net Income 2018: $28,9172018Revenue 2019: $485,434Expenses 2019: $444,642Net Income 2019: $40,7922019Revenue 2020: $434,267Expenses 2020: $466,919Net Income 2020: -$32,6522020Revenue 2021: $437,909Expenses 2021: $438,203Net Income 2021: -$2942021Revenue 2022: $430,281Expenses 2022: $459,547Net Income 2022: -$29,2662022Revenue 2023: $578,787Expenses 2023: $510,297Net Income 2023: $68,4902023Revenue 2024: $680,590Expenses 2024: $601,388Net Income 2024: $79,2022024

Highlighted filing

2024

Revenue$680,590
Expenses$601,388
Net Income$79,202

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$1.31$4.46$6.81$6.01$0.79
2023Summary only. Only limited summary data is available for this year.$4.87$1.21$3.66$5.79$5.10$0.68
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.92$2.98$4.30$4.60$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.85$3.27$4.38$4.38$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$1.18$3.28$4.34$4.67$0.33
2019Summary only. Only limited summary data is available for this year.$4.55$0.96$3.59$4.85$4.45$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$1.02$3.18$4.52$4.23$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.89$2.89$4.64$4.17$0.48
2016Detailed filing. Detailed filing data is available for this year.$3.35$0.93$2.42$4.85$3.85$0.99
2015Detailed filing. Detailed filing data is available for this year.$2.06$0.63$1.43$3.22$4.12$0.91
2014Summary only. Only limited summary data is available for this year.$2.75$0.41$2.33$3.93$3.54$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.56$1.95$3.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.33$1.81$3.95
2011Summary only. Only limited summary data is available for this year.$3.17$0.72$2.45$3.41$3.31$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$693,740
Mission and Program Overview

Mission

To offer a variety of year round, full or part day programs for children 2 to 5 years old.

To offer a variety of year round (Closed in August), full or part day programs for children 2 to 5 years old.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$487,051$540,067▲ $53,016
Land, Buildings, and Equipment, Net-$36,352-
Accounts Receivable$119$119→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$487,170$576,538▲ $89,368
Other Assets Total-$0-
Liabilities
Deferred Revenue$120,692$130,856▲ $10,164
Other Liabilities-$2-
Total Liabilities$120,692$130,858▲ $10,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,365$402,567▲ $79,202
Net Assets With Donor Restrictions$43,113$43,113→ $0
Total Net Assets Fund Balance$366,478$445,680▲ $79,202
Total Liabilities and Net Assets / Fund Balance$487,170$576,538▲ $89,368

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$36,352$99,977$136,329
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Angela ParmaleeExecutive DirectorPT$82,500$82,500

Board Members and Trustees

NameTitle
Dan FreshmanPresident
Paul ZapotoskyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$641,112
Investment Income
$46
Other Revenue
$39,432
Change in Net Assets
$79,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$470,480
Other Expenses$130,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,213--$325,213
Current Officers, Directors, Trustees, and Key Employees$8,250$74,250-$82,500
Payroll Taxes$57,087$5,680-$62,767
Occupancy$11,080--$11,080
Insurance$4,203$4,204-$8,407
Other Expenses$6,095$5,724-$6,095
Information Technology-$4,072-$4,072
Conferences and Meetings$3,551--$3,551
Fees for Services Legal-$3,150-$3,150
Office Expenses$2,088$682-$2,770
Depreciation Depletion$1,241--$1,241
Advertising$1,000--$1,000
Total Functional Expenses$465,226$136,162$0$601,388
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,582
Fundraising Direct Expenses$13,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fling$52,582$52,582$13,150$39,432
Total Events$52,582$52,582$13,150$39,432
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Saugatuck Nursery School
EIN
90-0180259
Phone
2032269192
Address
245 Post Road East, Westport, CT 06880

Signing Officer

Name
Angela Parmalee
Title
Executive Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
11

Preparer

Firm
John Prichard PC
Address
25 Sylvan Road South, Westport, CT 06880
Preparer
John P Ferencz Jr
Phone
2032272334
Raw XML Appendix369 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036352
IRS990ScheduleD/TotalLiabilityAmt02
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Publicized in local newspaper annually.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013150
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spring Fling
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt052582
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052582
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052582
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052582
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039432
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013150
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013150
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0487170
IRS990/TotalAssetsEOYAmt0576538
IRS990/TotalAssetsGrp/BOYAmt0487170
IRS990/TotalAssetsGrp/EOYAmt0576538
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136162
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465226
IRS990/TotalFunctionalExpensesGrp/TotalAmt0601388
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120692
IRS990/TotalLiabilitiesEOYAmt0130858
IRS990/TotalLiabilitiesGrp/BOYAmt0120692
IRS990/TotalLiabilitiesGrp/EOYAmt0130858
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0366478
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0445680
IRS990/TotalProgramServiceExpensesAmt0465226
IRS990/TotalProgramServiceRevenueAmt0641112
IRS990/TotalReportableCompFromOrgAmt082500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0641158
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0680590
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0487170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0576538
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0245 Post Road East
IRS990/USAddress/CityNm0Westport
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006880
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0Saugatucknurseryschool.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Angela Parmalee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Saugatuck Nursery School
ReturnHeader/Filer/BusinessNameControlTxt0SAUG
ReturnHeader/Filer/EIN0900180259
ReturnHeader/Filer/PhoneNum02032269192
ReturnHeader/Filer/USAddress/AddressLine1Txt0245 Post Road East
ReturnHeader/Filer/USAddress/CityNm0Westport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006880
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061288550
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John Prichard PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 Sylvan Road South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006880
ReturnHeader/PreparerPersonGrp/PhoneNum02032272334
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John P Ferencz Jr
ReturnHeader/ReturnTs02025-05-14T10:28:40-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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