{"success":true,"data":{"_id":261522371,"filings":[{"Organization":{"value":null,"Person":["ALESSANDRA PARELLI","ANNA MAY GRUSEKE"],"Title":["PRESIDENT","SECRETARY / TREASURER"],"Hours":[40.0,40.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The preshool mission is provide eductation, learning,and fun activites for preschool children ranging in age from 2 to 5 years","year":2023,"name":"PRESCHOOL AT SECOND CONGREGATIONAL CHURCH","phone":2038698388,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALESSANDRA PARELLI","year_formation":2008,"state_legal_domicile":"CT","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"139 EAST PUTNAM AVENUE, GREENWICH, CT, 6830, USA","city":"GREENWICH","state":"CT","country":"USA","zip_code":6830},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1159551,"Contributions":{"value":4240,"Other contributions":4240,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1155200,"Total revenue":{"value":1155200,"TUITION & FEES":1133905,"PAC INCOME":21295},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":111,"Investment income total":111,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1270443,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":956878,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":886572,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":70306},"Other expenses":{"value":313565,"Management services":0,"Legal":0,"Accounting":6830,"Lobbying services":0,"Investment management fees":0,"Other services":24261,"Advertising":850,"Office expenses":14002,"Information technology":5573,"Royalties":0,"Occupancy":102454,"Travel":0,"Conferences and meetings":0,"Interest":542,"Payments to affiliates":0,"Depreciation and depletion":2598,"Insurance":11072,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":118481,"SUBCONTRACTORS":38782,"BOOKS ART CRAFTS":28406,"CLEANING SERVICES":28350,"ACTIVITIES":22943},"All other expenses":26902},"Functional Expenses":{"value":null,"Program Service Expenses":1066469,"Management And General Expenses":203974,"Fundraising Expenses":0}},"Assets":{"value":2112419,"Non-interest bearing cash":78535,"Savings and temp cash investments":1371321,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":601739,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":37574,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":23250},"Liabilities":{"value":961177,"Sum of Total Liabilities":0,"Accounts payable, accrued":8595,"Grants payable":0,"Deferred, revenue":952582,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1151242,"Net assets without donor restriction":1151242,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8394465552567096,"percentile":0.6777637695052887},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09563356851057003,"percentile":0.2276541832061971},"Liabilities to Assets Ratio":{"score":0.45501247621802304,"percentile":0.14787384490842023},"Operating Reserve Ratio":{"score":1.662742051394671,"percentile":0.5667696456470852},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1267136796576893,"percentile":0.7232457384355283},"Revenue Growth":{"score":0.028166989724974185,"percentile":0.50567618862041},"Asset Growth":{"score":0.051965272233833355,"percentile":0.5342925238594415},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5862921017354391,"percentile":0.5650745152921286}},"source_xml":"202511339349302441_public.xml"},{"Organization":{"value":null,"Person":["ALESSANDRA PARELLI","ANNA MAY GRUSEKE"],"Title":["PRESIDENT","SECRETARY"],"Hours":[40.0,40.0],"Total Compensation":[123579,106053],"Direct compensation":[123579,106053],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Pre-school","year":2020,"name":"PRESCHOOL AT SECOND CONGREGATIONAL CHURCH","phone":2038698388,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALESSANDRA PARELLI","year_formation":2008,"state_legal_domicile":"CT","total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"139 EAST PUTNAM AVENUE, GREENWICH, CT, 6830, USA","city":"GREENWICH","state":"CT","country":"USA","zip_code":6830},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1028362,"Contributions":{"value":144375,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":144375,"Related organizations":0},"Program revenue":{"value":883885,"Total revenue":883885,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":102,"Investment income total":102,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":874704,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":601645,"Current officers":229632,"Disqualified persons":0,"Other salaries and wages":320532,"Pension plan contributions":0,"Other employee benefits":23296,"Payroll taxes":28185},"Other expenses":{"value":273059,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":8841,"Advertising":5926,"Office expenses":18302,"Information technology":13542,"Royalties":0,"Occupancy":97800,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10275,"Insurance":6719,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79813,"CLEANING SERVICE/SUPPLIES":32289,"VISITING PRESENTERS & SUB":22188,"BOOKS & SUPPLIES":14470,"KITCHEN AND MEALS":10866},"All other expenses":31841},"Functional Expenses":{"value":null,"Program Service Expenses":725449,"Management And General Expenses":149255,"Fundraising Expenses":0}},"Assets":{"value":1816418,"Non-interest bearing cash":42632,"Savings and temp cash investments":1099798,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":626739,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":40375,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":6874},"Liabilities":{"value":566364,"Sum of Total Liabilities":0,"Accounts payable, accrued":14044,"Grants payable":0,"Deferred, revenue":445696,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":106624},"Fund balance":{"value":1250054,"Net assets without donor restriction":1250054,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8293651338052644,"percentile":0.6637392957553592},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14942014582413585,"percentile":0.6978302432256115},"Liabilities to Assets Ratio":{"score":0.31180267977965426,"percentile":0.1968985616969256},"Operating Reserve Ratio":{"score":2.076608772796283,"percentile":0.625845170998527},"Officer Compensation Ratio":{"score":0.2625253800142677,"percentile":0.2260397441426253},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5680711995050125,"percentile":0.5109900581615449}},"source_xml":"202232519349301603_public.xml"},{"Organization":{"value":null,"Person":["ALESSANDRA PARELLI","ANNA MAY GRUSEKE"],"Title":["PRESIDENT","SECRETARY"],"Hours":[40.0,40.0],"Total Compensation":[164579,159053],"Direct compensation":[164579,159053],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Pre-school","year":2021,"name":"PRESCHOOL AT SECOND CONGREGATIONAL CHURCH","phone":2038698388,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALESSANDRA PARELLI","year_formation":2008,"state_legal_domicile":"CT","total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"139 EAST PUTNAM AVENUE, GREENWICH, CT, 6830, USA","city":"GREENWICH","state":"CT","country":"USA","zip_code":6830},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":16,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":16,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1149170,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1149067,"Total revenue":1149067,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":103,"Investment income total":103,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1034572,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":746824,"Current officers":323632,"Disqualified persons":0,"Other salaries and wages":326555,"Pension plan contributions":0,"Other employee benefits":20200,"Payroll taxes":76437},"Other expenses":{"value":287748,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":8738,"Advertising":2076,"Office expenses":25506,"Information technology":7714,"Royalties":0,"Occupancy":93527,"Travel":0,"Conferences and meetings":0,"Interest":1148,"Payments to affiliates":0,"Depreciation and depletion":11769,"Insurance":4688,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":93824,"BOOKS & CLASSROOMSUPPLIES":29006,"VISITING PRESENTERS & SUB":25170,"CLEANING SERVICE/SUPPLIES":23266,"REPAIRS & MAINTENANCE":16382},"All other expenses":38758},"Functional Expenses":{"value":null,"Program Service Expenses":832667,"Management And General Expenses":201905,"Fundraising Expenses":0}},"Assets":{"value":1971579,"Non-interest bearing cash":84972,"Savings and temp cash investments":1212699,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":626739,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8538,"Land, building, equipment":33686,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4945},"Liabilities":{"value":606927,"Sum of Total Liabilities":0,"Accounts payable, accrued":2604,"Grants payable":0,"Deferred, revenue":496680,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":107643},"Fund balance":{"value":1364652,"Net assets without donor restriction":1364652,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8048420022966019,"percentile":0.6315995746497708},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09972240834689385,"percentile":0.6227584889902111},"Liabilities to Assets Ratio":{"score":0.3078380323588352,"percentile":0.19852478479531588},"Operating Reserve Ratio":{"score":1.9056953020186125,"percentile":0.6033954568667484},"Officer Compensation Ratio":{"score":0.3128172809625623,"percentile":0.1753781476078449},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6264363185647885,"percentile":0.6804076807716529}},"source_xml":"202341479349300304_public.xml"},{"Organization":{"value":null,"Person":["ALESSANDRA PARELLI","ANNA MAY GRUSEKE"],"Title":["PRESIDENT","SECRETARY / TREASURER"],"Hours":[40.0,40.0],"Total Compensation":[157579,205853],"Direct compensation":[157579,205853],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The preshool mission is provide eductation, learning,and fun activites for preschool children ranging in age from 2 to 5 years","year":2022,"name":"PRESCHOOL AT SECOND CONGREGATIONAL CHURCH","phone":2038698388,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALESSANDRA PARELLI","year_formation":2008,"state_legal_domicile":"CT","total_volunteers":0,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"139 EAST PUTNAM AVENUE, GREENWICH, CT, 6830, USA","city":"GREENWICH","state":"CT","country":"USA","zip_code":6830},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1065631,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":924748,"Total revenue":924748,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":119,"Investment income total":119,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":140764,"Other total":140764,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1168149,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":819473,"Current officers":363432,"Disqualified persons":0,"Other salaries and wages":412450,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":43591},"Other expenses":{"value":348676,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1750,"Office expenses":33053,"Information technology":19195,"Royalties":0,"Occupancy":102454,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6927,"Insurance":5219,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":106143,"CLEANING SERVICES":33522,"BOOKS ART CRAFTS":28816,"SUBCONTRACTORS":23335,"REPAIRS":20470},"All other expenses":73935},"Functional Expenses":{"value":null,"Program Service Expenses":938260,"Management And General Expenses":229889,"Fundraising Expenses":0}},"Assets":{"value":2126360,"Non-interest bearing cash":154526,"Savings and temp cash investments":1313836,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":626739,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":26759,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4500},"Liabilities":{"value":864226,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":864226,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1262134,"Net assets without donor restriction":1262134,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8032023312094604,"percentile":0.6295412984460216},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09620403310339132,"percentile":0.2270560189488654},"Liabilities to Assets Ratio":{"score":0.4064344701743825,"percentile":0.16265651808407608},"Operating Reserve Ratio":{"score":1.8202814880635947,"percentile":0.5911784326568194},"Officer Compensation Ratio":{"score":0.31111784541184384,"percentile":0.17688727047535416},"Program Expense Growth":{"score":0.1278719631978516,"percentile":0.7250345115385505},"Revenue Growth":{"score":0.017237338980495277,"percentile":0.45063637872912393},"Asset Growth":{"score":0.07860753079328826,"percentile":0.6245570643039318},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5525508890510753,"percentile":0.46485139238334344}},"source_xml":"202401369349305890_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ALESSANDRA PARELLI","ANNA MAY GRUSEKE"],"Title":["PRESIDENT","SECRETARY / TREASURER"],"Hours":[40.0,40.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The preshool mission is provide eductation, learning,and fun activites for preschool children ranging in age from 2 to 5 years","year":2023,"name":"PRESCHOOL AT SECOND CONGREGATIONAL CHURCH","phone":2038698388,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALESSANDRA PARELLI","year_formation":2008,"state_legal_domicile":"CT","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"139 EAST PUTNAM AVENUE, GREENWICH, CT, 6830, USA","city":"GREENWICH","state":"CT","country":"USA","zip_code":6830},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1159551,"Contributions":{"value":4240,"Other contributions":4240,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1155200,"Total revenue":{"value":1155200,"TUITION & FEES":1133905,"PAC INCOME":21295},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":111,"Investment income total":111,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1270443,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":956878,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":886572,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":70306},"Other expenses":{"value":313565,"Management services":0,"Legal":0,"Accounting":6830,"Lobbying services":0,"Investment management fees":0,"Other services":24261,"Advertising":850,"Office expenses":14002,"Information technology":5573,"Royalties":0,"Occupancy":102454,"Travel":0,"Conferences and meetings":0,"Interest":542,"Payments to affiliates":0,"Depreciation and depletion":2598,"Insurance":11072,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":118481,"SUBCONTRACTORS":38782,"BOOKS ART CRAFTS":28406,"CLEANING SERVICES":28350,"ACTIVITIES":22943},"All other expenses":26902},"Functional Expenses":{"value":null,"Program Service Expenses":1066469,"Management And General Expenses":203974,"Fundraising Expenses":0}},"Assets":{"value":2112419,"Non-interest bearing cash":78535,"Savings and temp cash investments":1371321,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":601739,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":37574,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":23250},"Liabilities":{"value":961177,"Sum of Total Liabilities":0,"Accounts payable, accrued":8595,"Grants payable":0,"Deferred, revenue":952582,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1151242,"Net assets without donor restriction":1151242,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8394465552567096,"percentile":0.6777637695052887},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09563356851057003,"percentile":0.2276541832061971},"Liabilities to Assets Ratio":{"score":0.45501247621802304,"percentile":0.14787384490842023},"Operating Reserve Ratio":{"score":1.662742051394671,"percentile":0.5667696456470852},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1267136796576893,"percentile":0.7232457384355283},"Revenue Growth":{"score":0.028166989724974185,"percentile":0.50567618862041},"Asset Growth":{"score":0.051965272233833355,"percentile":0.5342925238594415},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5862921017354391,"percentile":0.5650745152921286}},"source_xml":"202511339349302441_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}