Civic Intelligence

Sandwich Child Care Center Inc.

990 • Fiscal year 2013 • EIN 02-0406149

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 04, 2014

54 Maple StreetCenter Sandwich, NH 03227

(603) 284-7014

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

83rd percentile

0.13x

Higher debt load relative to revenue than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

27th percentile

-7.4%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

33rd percentile

-6.5%

Faster asset growth than 33% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$422,775

Down $29,296 (-6.5%) from 2012

Net Assets

Down

$379,668

Down $28,827 (-7.1%) from 2012

Liabilities

Down

$43,107

Down $469 (-1.1%) from 2012

Revenue

$339,614

No earlier filing loaded for comparison.

Expenses

Up

$364,858

Up $67,597 (+23%) from 2012

Net Income

-$25,244

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $453,349Liabilities 2010: $40,259Net Assets 2010: $413,0902010Assets 2011: $451,249Liabilities 2011: $36,074Net Assets 2011: $415,1752011Assets 2012: $452,071Liabilities 2012: $43,576Net Assets 2012: $408,4952012Assets 2013: $422,775Liabilities 2013: $43,107Net Assets 2013: $379,6682013Assets 2014: $439,596Liabilities 2014: $10,601Net Assets 2014: $428,9952014Assets 2015: $463,694Liabilities 2015: $5,959Net Assets 2015: $457,7352015Assets 2016: $534,934Liabilities 2016: $8,551Net Assets 2016: $526,3832016Assets 2017: $934,941Liabilities 2017: $5,592Net Assets 2017: $929,3492017Assets 2018: $914,370Liabilities 2018: $5,370Net Assets 2018: $909,0002018Assets 2019: $1,192,717Liabilities 2019: $7,996Net Assets 2019: $1,184,7212019Assets 2020: $1,229,041Liabilities 2020: $17,144Net Assets 2020: $1,211,8972020Assets 2021: $1,291,257Liabilities 2021: $5,855Net Assets 2021: $1,285,4022021Assets 2022: $1,156,018Liabilities 2022: $5,804Net Assets 2022: $1,150,2142022Assets 2023: $1,202,844Liabilities 2023: $16,144Net Assets 2023: $1,186,7002023Assets 2024: $1,502,655Liabilities 2024: $8,484Net Assets 2024: $1,494,1712024

Highlighted filing

2013

Assets$422,775
Liabilities$43,107
Net Assets$379,668

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $268,1612010Expenses 2011: $261,2352011Expenses 2012: $297,2612012Revenue 2013: $339,614Expenses 2013: $364,858Net Income 2013: -$25,2442013Revenue 2014: $408,294Expenses 2014: $371,387Net Income 2014: $36,9072014Revenue 2015: $394,202Expenses 2015: $352,708Net Income 2015: $41,4942015Revenue 2016: $428,792Expenses 2016: $366,861Net Income 2016: $61,9312016Revenue 2017: $736,814Expenses 2017: $352,330Net Income 2017: $384,4842017Revenue 2018: $448,998Expenses 2018: $364,310Net Income 2018: $84,6882018Revenue 2019: $618,897Expenses 2019: $406,896Net Income 2019: $212,0012019Revenue 2020: $338,586Expenses 2020: $338,740Net Income 2020: -$1542020Revenue 2021: $447,355Expenses 2021: $406,450Net Income 2021: $40,9052021Revenue 2022: $392,244Expenses 2022: $435,514Net Income 2022: -$43,2702022Revenue 2023: $383,526Expenses 2023: $398,994Net Income 2023: -$15,4682023Revenue 2024: $792,288Expenses 2024: $513,702Net Income 2024: $278,5862024

Highlighted filing

2013

Revenue$339,614
Expenses$364,858
Net Income-$25,244
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 4, 2014
Return Version
2013v3.1
Gross Receipts
$380,612
Mission and Program Overview

Mission

Sandwich Childrens Center is dedicated to providing children with a foundation for future learning by creating an environment in which children can discover themselves, the natural world, and the communities around them. We work to fulfill our mission by offering a culture of creativity and warmth using nature as our classroom and play space, with the arts as a tool for giving voice to a childs experience.We are committed to providing access to all children regardless of ability or economic status, and believe that a loving, warm, and engaging start is what every child deserves.

To provided a high-quality, affordable early-learning experience for the children of sandwich and surrounding communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$264,296$262,115▼ $2,181
Savings and Temporary Cash Investments$34,685$151,288▲ $116,603
Investments in Publicly Traded Securities$125,780--
Accounts Receivable$1,484$9,372▲ $7,888
Total Assets$452,071$422,775▼ $29,296
Other Assets Total$25,826--
Liabilities
Unsecured Notes Loans Payable$22,978$19,733▼ $3,245
Accounts Payable and Accrued Expenses$4,927$18,796▲ $13,869
Deferred Revenue$15,671$4,578▼ $11,093
Total Liabilities$43,576$43,107▼ $469
Net Assets / Fund Balance
Unrestricted Net Assets$261,752$367,939▲ $106,187
Permanently Rstr Net Assets$135,014--
Temporarily Rstr Net Assets$11,729$11,729→ $0
Total Net Assets Fund Balance$408,495$379,668▼ $28,827
Total Liabilities and Net Assets / Fund Balance$452,071$422,775▼ $29,296

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$529,561-$529,561
Land$15,820-$15,820
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan KuschPresident
Carla MuskatTrustee
Jon JakubosTrustee
Laurie DamonTrustee
Rachel BartlettTrustee
Rebecca SykesTrustee
Karyn S AmesExec Directo
Leo DwyerFormer Treas
Margaret Constantine PorterSecretary
Katherine J ClarkTreasurer
Lisetta SilvestriVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$90,836
Program Service Revenue
$232,773
Investment Income
$2,906
Other Revenue
$13,099
All Other Contributions
$65,236
Change in Net Assets
$-25,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,036
Other Expenses$91,822
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,716$37,542-$238,258
Occupancy$40,663--$40,663
Payroll Taxes$21,906$2,872-$24,778
Depreciation Depletion$15,841--$15,841
All Other Expenses$11,235--$11,235
Grants to Domestic Individuals$10,000--$10,000
Insurance$5,421--$5,421
Other Expenses$2,798--$2,798
Fees for Services Accounting-$1,664-$1,664
Interest$675--$675
Total Functional Expenses$322,780$42,078$0$364,858
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

Annual review of financial statements and tax filings.

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

Policy is signed by each board member annually.

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

YES.

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

YES.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

EIN
02-0406149
Phone
6032847014

Signing Officer

Name
Katherine Clark
Title
Treasurer
Phone
6032847014
Signed
2014-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Clark
Voting Board Members
10
Independent Board Members
10
Employees
22

Preparer

Preparer
Lorena a Sinnamon CPA
Phone
6035695255
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The center provides daycare services to the local community. It is licensed to serve 48 children.

Form 990, Part XI, Line 9

Book / tax depreciation difference -594

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER PROVIDES DAYCARE SERVICES TO THE LOCAL COMMUNITY. IT IS LICENSED TO SERVE 48 CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW OF FINANCIAL STATEMENTS AND TAX FILINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICY IS SIGNED BY EACH BOARD MEMBER ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -594
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.01$1.49$0.79$0.51$0.28
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.19$0.38$0.40$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.39$0.44$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.29$0.45$0.41$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.02$1.21$0.34$0.34$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$0.62$0.41$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.91$0.45$0.36$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.93$0.74$0.35$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.53$0.43$0.37$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.46$0.39$0.35$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.43$0.41$0.37$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.04$0.38$0.34$0.36$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.04$0.41$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.04$0.42$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.04$0.41$0.27