Civic Intelligence

Arlington Area Childcare Inc.

990 • Fiscal year 2015 • EIN 03-0310213

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 08, 2016

426 East Arlington RoadArlington, VT 05250

(802) 375-6039

Siviq Scores

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

Liabilities / Assets

54th percentile

0.06x

Higher debt load relative to assets than 54% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

61st percentile

0.09x

Higher debt load relative to revenue than 61% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

51st percentile

3.3%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$42,000

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

57th percentile

3.3%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

8.2%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$898,110

Up $28,891 (+3.3%) from 2014

Net Assets

Up

$844,178

Up $20,564 (+2.5%) from 2014

Liabilities

Up

$53,932

Up $8,327 (+18%) from 2014

Revenue

Up

$621,059

Up $47,012 (+8.2%) from 2014

Expenses

Up

$600,343

Up $16,720 (+2.9%) from 2014

Net Income

Up

$20,716

Up $30,292 (+316%) from 2014

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 2010: $1,013,883Liabilities 2010: $35,512Net Assets 2010: $978,3712010Assets 2011: $977,851Liabilities 2011: $45,985Net Assets 2011: $931,8662011Assets 2012: $905,460Liabilities 2012: $34,895Net Assets 2012: $870,5652012Assets 2013: $876,112Liabilities 2013: $42,922Net Assets 2013: $833,1902013Assets 2014: $869,219Liabilities 2014: $45,605Net Assets 2014: $823,6142014Assets 2015: $898,110Liabilities 2015: $53,932Net Assets 2015: $844,1782015Assets 2016: $894,982Liabilities 2016: $30,250Net Assets 2016: $864,7322016Assets 2017: $882,316Liabilities 2017: $41,273Net Assets 2017: $841,0432017Assets 2018: $871,647Liabilities 2018: $35,831Net Assets 2018: $835,8162018Assets 2019: $743,082Liabilities 2019: $30,112Net Assets 2019: $712,9702019Assets 2020: $804,032Liabilities 2020: $18,586Net Assets 2020: $785,4462020Assets 2021: $787,021Liabilities 2021: $31,162Net Assets 2021: $755,8592021Assets 2022: $624,186Liabilities 2022: $38,221Net Assets 2022: $585,9652022Assets 2023: $695,881Liabilities 2023: $59,886Net Assets 2023: $635,9952023Assets 2024: $691,437Liabilities 2024: $21,421Net Assets 2024: $670,0162024Assets 2025: $867,031Liabilities 2025: $134,807Net Assets 2025: $732,2242025

Highlighted filing

2015

Assets$898,110
Liabilities$53,932
Net Assets$844,178

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $650,8552010Expenses 2011: $656,9502011Expenses 2012: $669,1612012Revenue 2013: $609,332Expenses 2013: $646,707Net Income 2013: -$37,3752013Revenue 2014: $574,047Expenses 2014: $583,623Net Income 2014: -$9,5762014Revenue 2015: $621,059Expenses 2015: $600,343Net Income 2015: $20,7162015Revenue 2016: $697,681Expenses 2016: $677,127Net Income 2016: $20,5542016Revenue 2017: $682,515Expenses 2017: $706,204Net Income 2017: -$23,6892017Revenue 2018: $691,722Expenses 2018: $696,949Net Income 2018: -$5,2272018Revenue 2019: $648,382Expenses 2019: $771,228Net Income 2019: -$122,8462019Revenue 2020: $627,487Expenses 2020: $555,011Net Income 2020: $72,4762020Revenue 2021: $496,324Expenses 2021: $525,911Net Income 2021: -$29,5872021Revenue 2022: $530,800Expenses 2022: $700,694Net Income 2022: -$169,8942022Revenue 2023: $1,011,499Expenses 2023: $961,469Net Income 2023: $50,0302023Revenue 2024: $1,007,530Expenses 2024: $973,509Net Income 2024: $34,0212024Revenue 2025: $1,033,459Expenses 2025: $971,251Net Income 2025: $62,2082025

Highlighted filing

2015

Revenue$621,059
Expenses$600,343
Net Income$20,716
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 8, 2016
Return Version
2014v6.0
Gross Receipts
$631,528
Mission and Program Overview

Mission

Our mission is to provide children (birth to school age) and their families with a safe, nurturing environment to allow them to meet their full potential. Children will learn through play based, meaningful experiences based on individual development in a consistent continuum across the ages. Happy days' program will continue to grow through professional development and partnerships with families and community.

To provide a quality early education/childcare program in a consistent, caring and positive atmosphere by using a family-centered approach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$647,079$621,553▼ $25,526
Cash and Non-Interest-Bearing Accounts$81,827$149,266▲ $67,439
Savings and Temporary Cash Investments$100,984$91,393▼ $9,591
Accounts Receivable$37,584$30,699▼ $6,885
Prepaid Expenses and Deferred Charges$1,592$5,199▲ $3,607
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-
Total Assets$869,066$898,110▲ $29,044
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,606$37,683▲ $77
Deferred Revenue$7,998$16,249▲ $8,251
Total Liabilities$45,604$53,932▲ $8,328
Net Assets / Fund Balance
Unrestricted Net Assets$823,462$844,178▲ $20,716
Total Net Assets Fund Balance$823,462$844,178▲ $20,716
Total Liabilities and Net Assets / Fund Balance$869,066$898,110▲ $29,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$518,934$249,613$768,547
Leasehold Improvements$37,633$58,770$96,403
Land$63,437-$63,437
Equipment$1,549$45,151$46,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carol BarbierriExecutive DirectorFT$42,000$42,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$87,021
Program Service Revenue
$517,186
Investment Income
$575
Other Revenue
$16,277
All Other Contributions
$14,461
Change in Net Assets
$20,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$449,369
Other Expenses$150,974
Total Fundraising Expense$98
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$370,557--$370,557
Current Officers, Directors, Trustees, and Key Employees$42,000--$42,000
Payroll Taxes$35,764--$35,764
Occupancy$32,724--$32,724
Depreciation Depletion$25,525--$25,525
All Other Expenses$6,238-$98$6,336
Other Expenses$3,994--$3,994
Other Employee Benefits$1,048--$1,048
Total Functional Expenses$600,245$0$98$600,343
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,514
Fundraising Direct Expenses$10,469
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Duck Derby$9,497$9,497$3,142$6,355
Total Events$9,497$9,497$3,142$6,355
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
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
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, Part VI, Line 11B: Form 990 Review Process

Board of Directors will review and provide comments.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salary approved by Board of Directors.

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

Certain documents available upon request.

Filing and Contact Details

Filer

Filer Name
Arlington Area Childcare Inc
EIN
03-0310213
Phone
8023756039
Address
426 East Arlington Road, Arlington, VT 05250

Signing Officer

Name
Carol Barbierri
Title
Executive Director
Signed
2016-02-08
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
9
Employees
49
Volunteers
160

Preparer

Firm
Love Cody & Company CPAs PC
Address
PO Box 319, Bennington, VT 05201-0319
Preparer
Stephen C Love CPA
Phone
8024425552
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IRS990/OtherExpensesGrp/TotalAmt031345
IRS990/OtherExpensesGrp/TotalAmt126942
IRS990/OtherExpensesGrp/TotalAmt224108
IRS990/OtherExpensesGrp/TotalAmt33994
IRS990/OtherRevenueMiscGrp/Desc0Other revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01232
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01232
IRS990/OtherRevenueTotalAmt01232
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0370557
IRS990/OtherSalariesAndWagesGrp/TotalAmt0370557
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt035764
IRS990/PayrollTaxesGrp/TotalAmt035764
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01592
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05199
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Application Fees
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1517096
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1517096
IRS990/ProgSrvcAccomActy2Grp/Desc0After school and vacation care for school-age children ages 5-10 years old. Runs school year September to June. (13%)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0120049
IRS990/ProgSrvcAccomActy3Grp/Desc0Summer recreation program program for school-age children ages 6-10 years old. Either on site or at a local recreation park. (20%)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt078032
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102613
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0377
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0150621
IRS990/PYOtherRevenueAmt013642
IRS990/PYProgramServiceRevenueAmt0457415
IRS990/PYRevenuesLessExpensesAmt0-9576
IRS990/PYSalariesCompEmpBnftPaidAmt0433002
IRS990/PYTotalExpensesAmt0583623
IRS990/PYTotalRevenueAmt0574047
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt020716
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100984
IRS990/SavingsAndTempCashInvstGrp/EOYAmt091393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt088253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0103448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt093746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112697
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0123936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0522080
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0575
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0373
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0775
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01063
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03163
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99400
IRS990ScheduleA/PublicSupportPY170Pct00.99370
IRS990ScheduleA/PublicSupportTotal170Amt0522080
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt088253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0103448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt093746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112697
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0123936
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0522080
IRS990ScheduleA/TotalSupportAmt0525243
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0518934
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0249613
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0768547
IRS990ScheduleD/EquipmentGrp/BookValueAmt01549
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045151
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046700
IRS990ScheduleD/LandGrp/BookValueAmt063437
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063437
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037633
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt058770
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096403
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0621553
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03142
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Duck Derby
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09497
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09497
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09497
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09497
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06355
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03142
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03142
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board of Directors will review and provide comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Salary approved by Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.87$0.13$0.73$1.03$0.97$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$1.01$0.97$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.06$0.64$1.01$0.96$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.62$0.04$0.59$0.53$0.70$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.03$0.76$0.50$0.53$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.79$0.63$0.56$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.71$0.65$0.77$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.84$0.69$0.70$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$0.68$0.71$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.03$0.86$0.70$0.68$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.05$0.84$0.62$0.60$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$0.57$0.58$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.04$0.83$0.61$0.65$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.87$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.05$0.93$0.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.04$0.98$0.65