Civic Intelligence

The Childrens Center

990 • Fiscal year 2014 • EIN 01-0534293

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 17, 2015

721 Stevens AvenuePortland, ME 04103

(207) 797-9366

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.16x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

65th percentile

9.4%

Higher net margin than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

48th percentile

3.4%

Faster revenue growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$647,439

Up $91,202 (+16%) from 2013

Net Assets

Up

$491,864

Up $90,933 (+23%) from 2013

Liabilities

Up

$155,575

Up $269 (+0.2%) from 2013

Revenue

Up

$965,802

Up $31,436 (+3.4%) from 2013

Expenses

Up

$874,869

Up $21,071 (+2.5%) from 2013

Net Income

Up

$90,933

Up $10,365 (+13%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $454,991Liabilities 2011: $135,290Net Assets 2011: $319,7012011Assets 2012: $494,589Liabilities 2012: $174,226Net Assets 2012: $320,3632012Assets 2013: $556,237Liabilities 2013: $155,306Net Assets 2013: $400,9312013Assets 2014: $647,439Liabilities 2014: $155,575Net Assets 2014: $491,8642014Assets 2015: $698,547Liabilities 2015: $114,931Net Assets 2015: $583,6162015Assets 2016: $764,373Liabilities 2016: $148,999Net Assets 2016: $615,3742016Assets 2017: $731,291Liabilities 2017: $158,026Net Assets 2017: $573,2652017Assets 2018: $738,326Liabilities 2018: $160,104Net Assets 2018: $578,2222018Assets 2019: $729,140Liabilities 2019: $146,725Net Assets 2019: $582,4152019Assets 2020: $724,161Liabilities 2020: $294,210Net Assets 2020: $429,9512020Assets 2021: $970,507Liabilities 2021: $362,523Net Assets 2021: $607,9842021Assets 2022: $1,327,461Liabilities 2022: $513,929Net Assets 2022: $813,5322022Assets 2023: $1,238,111Liabilities 2023: $501,754Net Assets 2023: $736,3572023Assets 2024: $1,135,584Liabilities 2024: $514,245Net Assets 2024: $621,3392024

Highlighted filing

2014

Assets$647,439
Liabilities$155,575
Net Assets$491,864

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $816,739Expenses 2011: $767,980Net Income 2011: $48,7592011Revenue 2012: $875,556Expenses 2012: $874,894Net Income 2012: $6622012Revenue 2013: $934,366Expenses 2013: $853,798Net Income 2013: $80,5682013Revenue 2014: $965,802Expenses 2014: $874,869Net Income 2014: $90,9332014Revenue 2015: $1,070,001Expenses 2015: $978,249Net Income 2015: $91,7522015Revenue 2016: $141,790Expenses 2016: $201,644Net Income 2016: -$59,8542016Revenue 2017: $1,090,762Expenses 2017: $1,132,871Net Income 2017: -$42,1092017Revenue 2018: $1,187,524Expenses 2018: $1,182,567Net Income 2018: $4,9572018Revenue 2019: $1,210,332Expenses 2019: $1,206,139Net Income 2019: $4,1932019Revenue 2020: $1,037,408Expenses 2020: $1,189,872Net Income 2020: -$152,4642020Revenue 2021: $1,509,773Expenses 2021: $1,331,740Net Income 2021: $178,0332021Revenue 2022: $1,937,050Expenses 2022: $1,731,502Net Income 2022: $205,5482022Revenue 2023: $1,867,138Expenses 2023: $1,944,313Net Income 2023: -$77,1752023Revenue 2024: $2,004,899Expenses 2024: $2,119,917Net Income 2024: -$115,0182024

Highlighted filing

2014

Revenue$965,802
Expenses$874,869
Net Income$90,933
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 17, 2015
Return Version
2013v4.0
Gross Receipts
$965,802
Mission and Program Overview

Mission

The children's center provides early child care and education in a vibrant learning community that emphasizes personal development, social relationships and family involvement, in order to establish a foundation for lifelong learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$373,115$371,714▼ $1,401
Cash and Non-Interest-Bearing Accounts$113,883$184,127▲ $70,244
Savings and Temporary Cash Investments$59,247$70,726▲ $11,479
Accounts Receivable$9,992$20,872▲ $10,880
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$556,237$647,439▲ $91,202
Other Assets Total-$0-
Liabilities
Deferred Revenue$98,022$100,365▲ $2,343
Mortgage Notes Payable Secured by Investment Property$57,284$55,210▼ $2,074
Total Liabilities$155,306$155,575▲ $269
Net Assets / Fund Balance
Unrestricted Net Assets$400,931$491,864▲ $90,933
Total Net Assets Fund Balance$400,931$491,864▲ $90,933
Total Liabilities and Net Assets / Fund Balance$556,237$647,439▲ $91,202

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,832$118,211$459,043
Leasehold Improvements$5,592$50,141$55,733
Land$25,000-$25,000
Equipment$290$21,352$21,642
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kate O'BrienPresident
George ShalerVice President
Bob ZimmermanDirector
Jen BradyDirector
Laura MarstonDirector
Laurie MathesDirector
Sara MastersonDirector
Sarah JohnsonDirector
Scott McAuliffeDirector
Stephanie HatzenbuehlerDirector
Tim WilloughbyDirector
Libby DerrigSecretary
Scott SarapasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,252
Program Service Revenue
$961,536
Investment Income
$0
Other Revenue
$3,014
Change in Net Assets
$90,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$732,787
Other Expenses$142,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$574,232--$574,232
Other Employee Benefits$104,084--$104,084
Occupancy$48,015--$48,015
Payroll Taxes$46,767--$46,767
Office Expenses$12,785$8,089-$20,874
Fees for Services Other$11,330$7,256-$18,586
Depreciation Depletion$13,398--$13,398
Pension Plan Contributions-$7,704-$7,704
All Other Expenses$3,058$2,677-$5,735
Insurance-$5,512-$5,512
Advertising$4,697--$4,697
Interest-$3,425-$3,425
Other Expenses$1,626$2,219-$1,626
Fees for Services Accounting-$1,400-$1,400
Travel-$798-$798
Total Functional Expenses$835,789$39,080$0$874,869
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Draft return is provided to the treasurer and executive director to review prior to any filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually all board members and executive officers sign a statement affirming that they have read the conflict of interest policy and agree to comply with it. They are also required to disclose any financial relationships they have with the center. The board reviews all documentation to determine what actions, if any, are needed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available upon request and are held by the executive director.

Filing and Contact Details

Filer

EIN
01-0534293
Phone
2077979366

Signing Officer

Name
Scott Sarapas
Title
Treasurer
Signed
2015-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Sarapas
Formed
2000
Legal Domicile
Me
Voting Board Members
15
Independent Board Members
15
Employees
30

Preparer

Preparer
Matthew R Barbour CPA
Phone
2078782727
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
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IRS990/NetAssetsOrFundBalancesEOYAmt0491864
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt048015
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08089
IRS990/OfficeExpensesGrp/ProgramServicesAmt012785
IRS990/OfficeExpensesGrp/TotalAmt020874
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherExpensesGrp/Desc0FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc1Instructional Materials
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3Special Events
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IRS990/OtherExpensesGrp/ProgramServicesAmt08399
IRS990/OtherExpensesGrp/ProgramServicesAmt17398
IRS990/OtherExpensesGrp/ProgramServicesAmt21626
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IRS990/OtherExpensesGrp/TotalAmt17398
IRS990/OtherExpensesGrp/TotalAmt22219
IRS990/OtherExpensesGrp/TotalAmt31626
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IRS990/OtherRevenueMiscGrp/Desc0Other Income
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IRS990/OtherRevenueTotalAmt03014
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0574232
IRS990/OtherSalariesAndWagesGrp/TotalAmt0574232
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt046767
IRS990/PayrollTaxesGrp/TotalAmt046767
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07704
IRS990/PensionPlanContributionsGrp/TotalAmt07704
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Scott Sarapas
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Income
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08783
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0157392
IRS990/PYOtherRevenueAmt04139
IRS990/PYProgramServiceRevenueAmt0921423
IRS990/PYRevenuesLessExpensesAmt080568
IRS990/PYSalariesCompEmpBnftPaidAmt0696406
IRS990/PYTotalExpensesAmt0853798
IRS990/PYTotalRevenueAmt0934366
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt090933
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0961536
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059247
IRS990/SavingsAndTempCashInvstGrp/EOYAmt070726
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0129338
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0112832
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt098056
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt062579
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0103895
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0506700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01252
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08784
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011597
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09194
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt039112
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0350
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0961536
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0921421
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0851706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0768104
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0730776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04233543
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02482
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0350
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02886
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04139
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt09584
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016737
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.86860
IRS990ScheduleA/PublicSupportTotal509Amt03765955
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt098056
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt062579
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0103895
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0506700
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.51$0.62$2.00$2.12$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.50$0.74$1.87$1.94$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.51$0.81$1.94$1.73$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.36$0.61$1.51$1.33$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.29$0.43$1.04$1.19$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.73$0.15$0.58$1.21$1.21$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.16$0.58$1.19$1.18$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.16$0.57$1.09$1.13$0.04
2016Summary only. Only limited summary data is available for this year.$0.76$0.15$0.62$0.14$0.20$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.11$0.58$1.07$0.98$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.16$0.49$0.97$0.87$0.09
2013Summary only. Only limited summary data is available for this year.$0.56$0.16$0.40$0.93$0.85$0.08
2012Summary only. Only limited summary data is available for this year.$0.49$0.17$0.32$0.88$0.87$0.00
2011Summary only. Only limited summary data is available for this year.$0.45$0.14$0.32$0.82$0.77$0.05