Cooperative Nursery School offering pre-School classes for 2, 3 and 4 year old children

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 75 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $18K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $59
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$333K
+27% vs prior year
Spent
$258K
To programs
92%
Net assets
$155K
By yearFY2020–FY2025
Revenue
$333K
FY2025▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$235K
FY2021$64K
FY2022$173K
FY2023$222K
FY2024$262K
FY2025$333K
Expenses
$258K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$231K
FY2021$61K
FY2022$179K
FY2023$218K
FY2024$234K
FY2025$258K
Net assets
$155K
FY2025▲ +94%
Tap a bar for its year
Net assets by fiscal year
FY2020$51K
FY2021$54K
FY2022$48K
FY2023$52K
FY2024$80K
FY2025$155K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1950.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $236K Management & general 8% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Michele Sciolino’s $17K as Education Director is at the 13th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Amherst Nursery School INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides preschool classes for two, three, and four-year-old children.

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Provided by the organization

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1 program · $236K · in their own filed words · FY2024
01

Education of 60-100 preschool children annually-ages 2, 3, and 4 years.

$236Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$59

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$333K
Ln 12
Fees for servicesLn 2g$313K
Other incomeLn 4–11$20K
Investment incomeLn 3$61
Money outPt IX
$258K
Ln 25
Programscol B$236K
Managementcol C$22K
Owns and owesPt X
$155K
net assets · Ln 32
Cash and savingsLn 1–2$156K
Total assetsLn 16$156K
LiabilitiesLn 26$1K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$313K
Investment incomeLn 3$61
Other incomeLn 4–11$20K
Total revenueLn 12$333K
Assets in detailPt X, end of year
CashLn 1$148K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$156K
Total assetsLn 16$156K
LiabilitiesLn 26$1K
Net assetsLn 32$155K
OperationsPt I, VI
EmployeesI 512
VolunteersI 675
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$82K$156K
Total assetsLn 16$82K$156K
LiabilitiesLn 26$2K$1K
Net assetsLn 32$80K$155K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$190K$190K
Payroll taxesLn 10$15K$15K
Legal feesLn 11b$350$350
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$2K$2K
OccupancyLn 16$12K$12K
InsuranceLn 23$11K$2K$9K
Other expenses (24a–d)Ln 24$17K$12K$5K
All other expensesLn 24e$7K$5K$1K
Total functional expensesLn 25$258K$236K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $333K$258K$75K$155K 990 PDF
FY2024 $262K$234K$28K$80K 990 PDF
FY2023 $222K$218K$4K$52K 990 PDF
FY2022 $173K$179K−$6K$48K 990 PDF
FY2021 $64K$61K$3K$54K 990 PDF
FY2020 $235K$231K$4K$51K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $332,869 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $246,075$312,660
I-10 Investment incomePrior year $799$61
I-11 Other revenuePrior year $15,368$20,148
I-12 Total revenuePrior year $262,242$332,869
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $181,886$205,057
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $52,527$52,798
I-18 Total expensesPrior year $234,413$257,855
I-19 Revenue less expensesPrior year $27,829$75,014
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $332,869 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $312,660$312,660
VIII-3 Investment incomeRelated to mission $61$61
VIII-8 Net income from fundraising eventsExcluded from tax $19,923$19,923
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $225$225
VIII-12 Total revenueRelated to mission $312,946 · Excluded from tax $19,923$332,869
Part IX · Statement of functional expenses $257,855 across 10 lines filed
IX-7 Other salaries and wagesPrograms $190,485$190,485
IX-10 Payroll taxesPrograms $14,572$14,572
IX-11b Legal feesManagement $350$350
IX-11c Accounting feesManagement $2,795$2,795
IX-11g Other fees for servicesManagement $2,028$2,028
IX-13 Office expensesManagement $1,648$1,648
IX-16 OccupancyPrograms $11,769$11,769
IX-23 InsurancePrograms $1,930 · Management $8,922$10,852
IX-24 Other expenses (24a–d)Programs $12,273 · Management $4,523$16,796
IX-24e All other expensesPrograms $5,193 · Management $1,367$6,560
IX-25 Total functional expensesPrograms $236,222 · Management $21,633 · Fundraising $0$257,855
Part X · Balance sheet $156,139 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $73,828$147,876
X-2 Savings and temporary cash investmentsStart of year $8,262$8,263
X-16 Total assetsStart of year $82,090$156,139
X-24 Unsecured notes and loans payableStart of year $2,126$1,161
X-26 Total liabilitiesStart of year $2,126$1,161
X-32 Total net assets or fund balancesStart of year $79,964$154,978
X-33 Total liabilities and net assetsStart of year $82,090$156,139
Part XI · Reconciliation of net assets $154,978 net assets at year end
XI-1 Total revenue$332,869
XI-2 Total expenses$257,855
XI-3 Revenue less expenses$75,014
XI-4 Net assets at start of year$79,964
XI-10 Net assets at end of year$154,978

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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