Civic Intelligence

Community Day Care Center Inc

EIN 02-0273466 • 501(c)3 • Portsmouth, NH

Profile

Seacoast Community School has been a leader in nurturing care and educational programs for all children in the area since our founding in 1967. Our mission is: To provide nurturing care and exceptional education for all children of the Seacoast.

100 Campus Drive 20Portsmouth, NH 03801

seacoastcommunityschool.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-13%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,732,139

Up $131,529 (+3.7%) from 2023

Liabilities

Down

$393,028

Down $276,953 (-41%) from 2023

Net Assets

Up

$3,339,111

Up $408,482 (+14%) from 2023

Revenue

Up

$3,600,717

Up $303,717 (+9.2%) from 2023

Expenses

Up

$3,526,065

Up $248,569 (+7.6%) from 2023

Net Income

Up

$74,652

Up $55,148 (+283%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $676,884Liabilities 2011: $94,016Net Assets 2011: $582,8682011Assets 2012: $755,423Liabilities 2012: $102,099Net Assets 2012: $653,3242012Assets 2013: $871,334Liabilities 2013: $104,562Net Assets 2013: $766,7722013Assets 2014: $913,982Liabilities 2014: $111,282Net Assets 2014: $802,7002014Assets 2015: $1,005,080Liabilities 2015: $112,093Net Assets 2015: $892,9872015Assets 2016: $1,129,521Liabilities 2016: $99,578Net Assets 2016: $1,029,9432016Assets 2017: $1,315,645Liabilities 2017: $133,553Net Assets 2017: $1,182,0922017Assets 2018: $1,587,561Liabilities 2018: $185,888Net Assets 2018: $1,401,6732018Assets 2019: $1,901,271Liabilities 2019: $230,494Net Assets 2019: $1,670,7772019Assets 2020: $2,094,770Liabilities 2020: $716,915Net Assets 2020: $1,377,8552020Assets 2021: $2,930,442Liabilities 2021: $661,990Net Assets 2021: $2,268,4522021Assets 2022: $2,966,976Liabilities 2022: $180,998Net Assets 2022: $2,785,9782022Assets 2023: $3,600,610Liabilities 2023: $669,981Net Assets 2023: $2,930,6292023Assets 2024: $3,732,139Liabilities 2024: $393,028Net Assets 2024: $3,339,1112024

Highlighted filing

2024

Assets$3,732,139
Liabilities$393,028
Net Assets$3,339,111

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,665,3352011Expenses 2012: $1,774,2412012Revenue 2013: $1,900,712Expenses 2013: $1,787,264Net Income 2013: $113,4482013Revenue 2014: $1,912,501Expenses 2014: $1,877,021Net Income 2014: $35,4802014Revenue 2015: $1,942,709Expenses 2015: $1,851,305Net Income 2015: $91,4042015Revenue 2016: $2,075,664Expenses 2016: $1,934,348Net Income 2016: $141,3162016Revenue 2017: $2,265,822Expenses 2017: $2,138,928Net Income 2017: $126,8942017Revenue 2018: $2,527,037Expenses 2018: $2,307,456Net Income 2018: $219,5812018Revenue 2019: $2,760,693Expenses 2019: $2,491,589Net Income 2019: $269,1042019Revenue 2020: $2,112,312Expenses 2020: $2,484,173Net Income 2020: -$371,8612020Revenue 2021: $3,350,072Expenses 2021: $2,693,325Net Income 2021: $656,7472021Revenue 2022: $3,805,554Expenses 2022: $3,067,463Net Income 2022: $738,0912022Revenue 2023: $3,297,000Expenses 2023: $3,277,496Net Income 2023: $19,5042023Revenue 2024: $3,600,717Expenses 2024: $3,526,065Net Income 2024: $74,6522024

Highlighted filing

2024

Revenue$3,600,717
Expenses$3,526,065
Net Income$74,652

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.73$0.39$3.34$3.60$3.53$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.60$0.67$2.93$3.30$3.28$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.97$0.18$2.79$3.81$3.07$0.74
2021Detailed filing. Detailed filing data is available for this year.$2.93$0.66$2.27$3.35$2.69$0.66
2020Detailed filing. Detailed filing data is available for this year.$2.09$0.72$1.38$2.11$2.48$0.37
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.23$1.67$2.76$2.49$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.59$0.19$1.40$2.53$2.31$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.13$1.18$2.27$2.14$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.10$1.03$2.08$1.93$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.11$0.89$1.94$1.85$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.11$0.80$1.91$1.88$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.10$0.77$1.90$1.79$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.10$0.65$1.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.09$0.58$1.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 26, 2025
Return Version
2023v6.0
Gross Receipts
$4,359,500
Mission and Program Overview

Mission

To provide quality child care and early education.

Seacoast Community School has been a leader in nurturing care and educational programs for all children in the area since our founding in 1967. Our mission is: To provide nurturing care and exceptional education for all children of the Seacoast.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,462,626$2,815,836▲ $353,210
Cash and Non-Interest-Bearing Accounts$564,471$590,971▲ $26,500
Intangible Assets$423,590$142,481▼ $281,109
Land, Buildings, and Equipment, Net$70,752$111,126▲ $40,374
Prepaid Expenses and Deferred Charges$45,235$41,275▼ $3,960
Accounts Receivable$21,523$18,036▼ $3,487
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-
Inventories for Sale or Use-$0-
Total Assets$3,600,610$3,732,139▲ $131,529
Other Assets Total$12,413$12,414▲ $1
Liabilities
Accounts Payable and Accrued Expenses$142,743$161,671▲ $18,928
Other Liabilities$465,460$157,979▼ $307,481
Deferred Revenue$61,778$73,378▲ $11,600
Total Liabilities$669,981$393,028▼ $276,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,910,716$3,326,698▲ $415,982
Net Assets With Donor Restrictions$19,913$12,413▼ $7,500
Total Net Assets Fund Balance$2,930,629$3,339,111▲ $408,482
Total Liabilities and Net Assets / Fund Balance$3,600,610$3,732,139▲ $131,529

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$111,126$149,696$260,822

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$12,413---$12,413
2022$12,413---$12,413
2021$12,413---$12,413
2020$12,413---$12,413
2019$12,413---$12,413
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$213,685
Program Service Revenue
$3,227,438
Investment Income
$68,515
Other Revenue
$91,079
All Other Contributions
$213,685
Change in Net Assets
$74,652

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,600,717
Revenue Not Reported on Form 990
$307,457
Total Revenue per Audited Statements
$3,908,174
Total Revenue per Form 990
$3,600,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,586,151
Other Expenses$939,914
Total Fundraising Expense$57,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,794,857$380,173$50,000$2,225,030
Occupancy$260,145$52,737-$312,882
Other Employee Benefits$129,721$66,903-$196,624
Payroll Taxes$132,876$31,621-$164,497
All Other Expenses$28,894$101,396$7,619$137,909
Insurance-$48,350-$48,350
Fees for Service Investment Mgmnt Fees-$22,761-$22,761
Other Expenses$21,941$40-$21,981
Fees for Services Other-$19,071-$19,071
Depreciation Depletion-$10,343-$10,343
Total Functional Expenses$2,705,551$762,895$57,619$3,526,065

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,526,065
Expenses per Audited Statements$3,499,694
Total Expenses per Audited Statements$3,499,694
Expenses Not Reported on Financial Statements$26,371
Other Expense Adjustments$26,371
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$74,762
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
General Fundraising$74,762$74,762-$74,762
Total Events$74,762$74,762-$74,762
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
Operating Lease Capitalized /ASC 842$157,979
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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

Review is performed by the finance committee and submitted to board of directors for review and approval

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy and enforcement is outlined and documented in the organization bylaws. All policy are periodically reviewed, updated and communicated by the board of directors.

Form 990, Part VI, Section B, Line 15A

Officer compensation is subject to review and approval by board

Form 990, Part VI, Section B, Line 15B

Compensation of management and key employees is subject to board review and approval.

Form 990, Part VI, Section C, Line 18

All documents are made available upon individual requests made to the organization.

Form 990, Part VI, Section C, Line 19

All documents are made available upon individual requests made to the organization.

Filing and Contact Details

Filer

Filer Name
Community Day Care Center Inc
EIN
02-0273466
Phone
6034228223
Address
100 CAMPUS DRIVE 20, PORTSMOUTH, NH 03801

Signing Officer

Name
Amanda Jackson
Title
Director
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Jackson
Formed
1967
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
12
Employees
72

Preparer

Firm
Mccafferty & Company Pc
Address
70 WELLS AVE, NEWTON, MA 02459
Preparer
Edward McCafferty Jr
Phone
6179643232
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rent expense adjustment per asc 842 = $26371

Form 990, Part XI, Line 9

Rounding = $2

Financial Statement Notes

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Rent expense adjustment per asc 842 $26371

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