Civic Intelligence

Great Bay Kids' Company

990 • Fiscal year 2013 • EIN 02-0272439

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

81 New Hampshire AvenuePortsmouth, NH 03801

(603) 772-9830

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

Higher debt load relative to assets than 52% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

32nd percentile

0.03x

Higher debt load relative to revenue than 32% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

90th percentile

37%

Faster asset growth than 90% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

49th percentile

3.1%

Faster revenue growth than 49% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$1,052,406

Up $285,327 (+37%) from 2012

Net Assets

Up

$914,538

Up $262,885 (+40%) from 2012

Liabilities

Up

$137,868

Up $22,442 (+19%) from 2012

Revenue

Up

$4,007,944

Up $122,078 (+3.1%) from 2012

Expenses

Up

$3,745,059

Up $143,118 (+4.0%) from 2012

Net Income

Down

$262,885

Down $21,040 (-7.4%) from 2012

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $499,668Liabilities 2011: $131,940Net Assets 2011: $367,7282011Assets 2012: $767,079Liabilities 2012: $115,426Net Assets 2012: $651,6532012Assets 2013: $1,052,406Liabilities 2013: $137,868Net Assets 2013: $914,5382013Assets 2014: $1,610,833Liabilities 2014: $597,402Net Assets 2014: $1,013,4312014Assets 2015: $4,020,517Liabilities 2015: $3,446,586Net Assets 2015: $573,9312015Assets 2016: $4,076,756Liabilities 2016: $3,330,069Net Assets 2016: $746,6872016Assets 2017: $4,256,537Liabilities 2017: $3,265,292Net Assets 2017: $991,2452017Assets 2018: $4,504,377Liabilities 2018: $3,160,701Net Assets 2018: $1,343,6762018Assets 2019: $4,754,203Liabilities 2019: $3,060,095Net Assets 2019: $1,694,1082019Assets 2020: $5,609,283Liabilities 2020: $3,712,681Net Assets 2020: $1,896,6022020Assets 2021: $5,951,454Liabilities 2021: $3,000,570Net Assets 2021: $2,950,8842021Assets 2022: $7,153,752Liabilities 2022: $4,289,026Net Assets 2022: $2,864,7262022Assets 2023: $7,005,903Liabilities 2023: $3,515,487Net Assets 2023: $3,490,4162023Assets 2024: $7,179,659Liabilities 2024: $2,671,538Net Assets 2024: $4,508,1212024

Highlighted filing

2013

Assets$1,052,406
Liabilities$137,868
Net Assets$914,538

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,362,203Expenses 2011: $3,339,285Net Income 2011: $22,9182011Revenue 2012: $3,885,866Expenses 2012: $3,601,941Net Income 2012: $283,9252012Revenue 2013: $4,007,944Expenses 2013: $3,745,059Net Income 2013: $262,8852013Revenue 2014: $3,965,535Expenses 2014: $3,866,642Net Income 2014: $98,8932014Revenue 2015: $4,084,819Expenses 2015: $4,524,319Net Income 2015: -$439,5002015Revenue 2016: $5,283,702Expenses 2016: $5,110,946Net Income 2016: $172,7562016Revenue 2017: $5,485,444Expenses 2017: $5,240,886Net Income 2017: $244,5582017Revenue 2018: $5,838,426Expenses 2018: $5,485,995Net Income 2018: $352,4312018Revenue 2019: $5,986,369Expenses 2019: $5,635,937Net Income 2019: $350,4322019Revenue 2020: $4,717,968Expenses 2020: $4,515,474Net Income 2020: $202,4942020Revenue 2021: $6,382,180Expenses 2021: $5,327,898Net Income 2021: $1,054,2822021Revenue 2022: $6,148,985Expenses 2022: $6,235,143Net Income 2022: -$86,1582022Revenue 2023: $6,860,917Expenses 2023: $6,235,227Net Income 2023: $625,6902023Revenue 2024: $4,175,480Expenses 2024: $3,157,775Net Income 2024: $1,017,7052024

Highlighted filing

2013

Revenue$4,007,944
Expenses$3,745,059
Net Income$262,885
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$4,007,944
Mission and Program Overview

Mission

CHILD CARE CENTER

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$405,310$744,057▲ $338,747
Land, Buildings, and Equipment, Net$249,657$249,730▲ $73
Accounts Receivable$78,814$31,425▼ $47,389
Prepaid Expenses and Deferred Charges$25,690$23,786▼ $1,904
Inventories for Sale or Use$3,753$2,508▼ $1,245
Cash and Non-Interest-Bearing Accounts$3,855$900▼ $2,955
Total Assets$767,079$1,052,406▲ $285,327
Liabilities
Accounts Payable and Accrued Expenses$106,782$125,852▲ $19,070
Deferred Revenue$8,644$12,016▲ $3,372
Total Liabilities$115,426$137,868▲ $22,442
Net Assets / Fund Balance
Unrestricted Net Assets$651,371$914,256▲ $262,885
Temporarily Rstr Net Assets$282$282→ $0
Total Net Assets Fund Balance$651,653$914,538▲ $262,885
Total Liabilities and Net Assets / Fund Balance$767,079$1,052,406▲ $285,327

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$192,322$368,250$560,572
Equipment$23,397$19,069$42,466
Leasehold Improvements$18,472$6,245$24,717
Land$11,335-$11,335
Buildings$4,204$2,134$6,338
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark PaigePresident
Jonathan SmithBoard Member
Katie VenturaBoard Member
Mary Beth ConnollyMember
Margaret BatemanSecretary
Laura LeberTreasurer
Robert HarbesonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$125,167
Program Service Revenue
$3,880,713
Investment Income
$1,026
Other Revenue
$1,038
All Other Contributions
$20,537
Change in Net Assets
$262,885

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,007,944
Total Revenue per Audited Statements
$4,007,944
Total Revenue per Form 990
$4,007,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,589,904
Other Expenses$1,155,155
Total Fundraising Expense$6,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,958,849$156,385$1,013$2,116,247
Occupancy$664,193$58,987$801$723,981
Other Employee Benefits$274,608$19,101$25$293,734
Payroll Taxes$167,042$12,798$83$179,923
Office Expenses$81,780$20,462$68$102,310
Depreciation Depletion$25,804$4,554-$30,358
Insurance$20,149$5,069$127$25,345
Fees for Services Accounting$7,094$12,811-$19,905
Fees for Services Other$10,846$2,711-$13,557
Advertising$6,474$1,619-$8,093
All Other Expenses$5,525--$5,525
Conferences and Meetings$4,609--$4,609
Other Expenses$4,307$3,684$4,148$4,307
Travel$2,738$685-$3,423
Fees for Services Legal$492$998-$1,490
Total Functional Expenses$3,438,076$300,718$6,265$3,745,059

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,745,059
Total Expenses per Audited Statements$3,745,059
Total Expenses per Form 990$3,745,059
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 11B

Tax return is reviewed by executive director and financial administrator. The chair of the board does a final review before the tax return is filed with internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The chair and the executive director reviews all conflict of interest statements from employees or board members. These are reviewed at least annually.

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

The board of trustees reviews the salary of the executive director and financial administrator. Raises are approved by the board.

Form 990, Page 6, Part VI, Line 19

Annual financial statements and non-profit tax return are available on guide star website for non-profit organizations. In addition, the general public is welcome to review financial data at the business office.

Filing and Contact Details

Filer

EIN
02-0272439
Phone
6037729830

Signing Officer

Name
Wendy Monroe
Title
Exec Director
Phone
6037729830
Signed
2014-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
7
Employees
136

Preparer

Preparer
Thomas G Dumais CPA
Phone
6036925358
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt068571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0445550
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0978
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03335
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05863
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03882777
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98700
IRS990ScheduleA/PublicSupportPY170Pct00.97070
IRS990ScheduleA/PublicSupportTotal170Amt0445550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0112492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0111838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt084706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt068571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt067943
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0445550
IRS990ScheduleA/TotalSupportAmt0451413
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04204
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02134
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06338
IRS990ScheduleD/EquipmentGrp/BookValueAmt023397
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019069
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042466
IRS990ScheduleD/ExpensesSubtotalAmt03745059
IRS990ScheduleD/LandGrp/BookValueAmt011335
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011335
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018472
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06245
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024717
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0192322
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0368250
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0560572
IRS990ScheduleD/RevenueSubtotalAmt04007944
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0249730
IRS990ScheduleD/TotalExpensesPerForm990Amt03745059
IRS990ScheduleD/TotalRevenuePerForm990Amt04007944
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04007944
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03745059
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED BY EXECUTIVE DIRECTOR AND FINANCIAL ADMINISTRATOR. THE CHAIR OF THE BOARD DOES A FINAL REVIEW BEFORE THE TAX RETURN IS FILED WITH INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHAIR AND THE EXECUTIVE DIRECTOR REVIEWS ALL CONFLICT OF INTEREST STATEMENTS FROM EMPLOYEES OR BOARD MEMBERS. THESE ARE REVIEWED AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR AND FINANCIAL ADMINISTRATOR. RAISES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL FINANCIAL STATEMENTS AND NON-PROFIT TAX RETURN ARE AVAILABLE ON GUIDE STAR WEBSITE FOR NON-PROFIT ORGANIZATIONS. IN ADDITION, THE GENERAL PUBLIC IS WELCOME TO REVIEW FINANCIAL DATA AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0282
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0282
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0767079
IRS990/TotalAssetsEOYAmt01052406
IRS990/TotalAssetsGrp/BOYAmt0767079
IRS990/TotalAssetsGrp/EOYAmt01052406
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0125167
IRS990/TotalEmployeeCnt0136
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06265
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0300718
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03438076
IRS990/TotalFunctionalExpensesGrp/TotalAmt03745059
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0115426
IRS990/TotalLiabilitiesEOYAmt0137868
IRS990/TotalLiabilitiesGrp/BOYAmt0115426
IRS990/TotalLiabilitiesGrp/EOYAmt0137868
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0651653
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0914538
IRS990/TotalProgramServiceExpensesAmt03438076
IRS990/TotalProgramServiceRevenueAmt03880713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03882777
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04007944
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0767079
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01052406
IRS990/TravelGrp/ManagementAndGeneralAmt0685
IRS990/TravelGrp/ProgramServicesAmt02738
IRS990/TravelGrp/TotalAmt03423
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0651371
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0914256
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.GREATBAYKIDS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY MONROE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06037729830
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10GREAT BAY KIDS' COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0020272439
ReturnHeader/Filer/PhoneNum06037729830
ReturnHeader/Filer/USAddress/AddressLine1081 NEW HAMPSHIRE AVENUE
ReturnHeader/Filer/USAddress/City0PORTSMOUTH
ReturnHeader/Filer/USAddress/State0NH
ReturnHeader/Filer/USAddress/ZIPCode003801
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DUMAIS & FERLAND CPA'S LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1099 HIGH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SOMERSWORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0038782611
ReturnHeader/PreparerPersonGrp/PhoneNum06036925358
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS G DUMAIS CPA
ReturnHeader/ReturnTs02014-05-15T07:53:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.18$2.67$4.51$4.18$3.16$1.02
2023Detailed filing. Detailed filing data is available for this year.$7.01$3.52$3.49$6.86$6.24$0.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$4.29$2.86$6.15$6.24$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$3.00$2.95$6.38$5.33$1.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$3.71$1.90$4.72$4.52$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$3.06$1.69$5.99$5.64$0.35
2018Detailed filing. Detailed filing data is available for this year.$4.50$3.16$1.34$5.84$5.49$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$3.27$0.99$5.49$5.24$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$3.33$0.75$5.28$5.11$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$3.45$0.57$4.08$4.52$0.44
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.60$1.01$3.97$3.87$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.14$0.91$4.01$3.75$0.26
2012Summary only. Only limited summary data is available for this year.$0.77$0.12$0.65$3.89$3.60$0.28
2011Summary only. Only limited summary data is available for this year.$0.50$0.13$0.37$3.36$3.34$0.02