Civic Intelligence

Worcester Comprehensive Child Care Services Inc.

990 • Fiscal year 2021 • EIN 04-2484586

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 30, 2021

160 Tacoma StreetWorcester, MA 01605

(508) 852-3792

Siviq Scores

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

Liabilities / Assets

37th percentile

0.06x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

20th percentile

0.03x

Higher debt load relative to revenue than 20% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

55th percentile

15%

Higher net margin than 55% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

80th percentile

29%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

25%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,880,082

Up $649,087 (+29%) from 2020

Net Assets

Up

$2,720,182

Up $856,177 (+46%) from 2020

Liabilities

Down

$159,900

Down $207,090 (-56%) from 2020

Revenue

Up

$5,630,439

Up $1,141,131 (+25%) from 2020

Expenses

Up

$4,774,628

Up $667,694 (+16%) from 2020

Net Income

Up

$855,811

Up $473,437 (+124%) from 2020

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: $664,623Liabilities 2011: $300,310Net Assets 2011: $364,3132011Assets 2012: $586,783Liabilities 2012: $304,597Net Assets 2012: $282,1862012Assets 2013: $542,406Liabilities 2013: $168,800Net Assets 2013: $373,6062013Assets 2014: $722,412Liabilities 2014: $188,549Net Assets 2014: $533,8632014Assets 2015: $999,325Liabilities 2015: $240,347Net Assets 2015: $758,9782015Assets 2016: $1,235,618Liabilities 2016: $373,531Net Assets 2016: $862,0872016Assets 2017: $1,499,018Liabilities 2017: $419,023Net Assets 2017: $1,079,9952017Assets 2018: $1,577,669Liabilities 2018: $338,566Net Assets 2018: $1,239,1032018Assets 2019: $1,757,018Liabilities 2019: $297,631Net Assets 2019: $1,459,3872019Assets 2020: $2,230,995Liabilities 2020: $366,990Net Assets 2020: $1,864,0052020Assets 2021: $2,880,082Liabilities 2021: $159,900Net Assets 2021: $2,720,1822021Assets 2022: $3,865,598Liabilities 2022: $238,418Net Assets 2022: $3,627,1802022Assets 2023: $5,266,543Liabilities 2023: $380,846Net Assets 2023: $4,885,6972023Assets 2024: $6,713,005Liabilities 2024: $770,276Net Assets 2024: $5,942,7292024Assets 2025: $7,771,061Liabilities 2025: $596,216Net Assets 2025: $7,174,8452025

Highlighted filing

2021

Assets$2,880,082
Liabilities$159,900
Net Assets$2,720,182

Operations Trend

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

$10M$5.0M$0Expenses 2011: $2,899,2882011Expenses 2012: $2,626,2582012Revenue 2013: $2,368,713Expenses 2013: $2,277,293Net Income 2013: $91,4202013Revenue 2014: $2,743,447Expenses 2014: $2,583,190Net Income 2014: $160,2572014Revenue 2015: $3,154,083Expenses 2015: $2,928,968Net Income 2015: $225,1152015Revenue 2016: $3,260,811Expenses 2016: $3,157,701Net Income 2016: $103,1102016Revenue 2017: $3,375,480Expenses 2017: $3,192,433Net Income 2017: $183,0472017Revenue 2018: $3,557,617Expenses 2018: $3,430,203Net Income 2018: $127,4142018Revenue 2019: $4,007,998Expenses 2019: $3,809,077Net Income 2019: $198,9212019Revenue 2020: $4,489,308Expenses 2020: $4,106,934Net Income 2020: $382,3742020Revenue 2021: $5,630,439Expenses 2021: $4,774,628Net Income 2021: $855,8112021Revenue 2022: $5,581,378Expenses 2022: $4,663,257Net Income 2022: $918,1212022Revenue 2023: $6,432,794Expenses 2023: $5,172,471Net Income 2023: $1,260,3232023Revenue 2024: $8,273,654Expenses 2024: $7,219,256Net Income 2024: $1,054,3982024Revenue 2025: $9,487,016Expenses 2025: $8,258,670Net Income 2025: $1,228,3462025

Highlighted filing

2021

Revenue$5,630,439
Expenses$4,774,628
Net Income$855,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 30, 2021
Return Version
2020v4.1
Gross Receipts
$5,856,686
Mission and Program Overview

Mission

Day Care Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,069,774$1,686,392▲ $616,618
Investments Program Related$677,502$683,728▲ $6,226
Accounts Receivable$368,838$425,286▲ $56,448
Land, Buildings, and Equipment, Net$83,724$61,016▼ $22,708
Prepaid Expenses and Deferred Charges$31,157$23,660▼ $7,497
Total Assets$2,230,995$2,880,082▲ $649,087
Liabilities
Accounts Payable and Accrued Expenses$289,549$159,900▼ $129,649
Mortgage Notes Payable Secured by Investment Property$77,441$0▼ $77,441
Other Liabilities$0$0→ $0
Total Liabilities$366,990$159,900▼ $207,090
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,864,005$2,720,182▲ $856,177
Total Net Assets Fund Balance$1,864,005$2,720,182▲ $856,177
Total Liabilities and Net Assets / Fund Balance$2,230,995$2,880,082▲ $649,087

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$683,728--
Other Land Buildings$49,144$173,935-
Equipment$11,855$195,968-
Leasehold Improvements$17$163,125-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaime Soto--$128,255$105,431$233,686
Jaime SotoExecutive DirectorFT$212,272-$212,272

Board Members and Trustees

NameTitle
Angel RosarioVice Chair
Clair BreytonClerk/Secretary
Barbara LucciMember
Dana Gordon EsqMember
David SmithMember
Geraldo RiveraMember
John RodriguezMember
John RodriguezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$188,119
Program Service Revenue
$5,432,886
Investment Income
$9,434
Other Revenue
$0
All Other Contributions
$188,119
Change in Net Assets
$855,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,629,113
Revenue Not Reported on Financial Statements
$1,326
Revenue Not Reported on Form 990
$367
Total Revenue per Audited Statements
$5,629,480
Total Revenue per Form 990
$5,630,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,711,575
Salaries, Compensation, and Employee Benefits$2,063,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,146,498$321,973$0$1,468,471
Payroll Taxes$183,385$107,014$0$290,399
Current Officers, Directors, Trustees, and Key Employees$0$212,272$0$212,272
Pension Plan Contributions$84,283$0$0$84,283
Occupancy$50,500$7,988$0$58,488
All Other Expenses$19,067$36,544$0$55,611
Other Expenses$44,100$3,501$0$47,601
Insurance$35,870$7,391$0$43,261
Depreciation Depletion$34,007$889$0$34,896
Office Expenses$983$19,764$0$20,747
Fees for Services Accounting$0$14,500$0$14,500
Travel$13,358$880$0$14,238
Fees for Services Management$0$8,802$0$8,802
Other Employee Benefits$0$7,628$0$7,628
Interest$0$1,931$0$1,931
Fees for Service Investment Mgmnt Fees$0$1,326$0$1,326
Advertising$328$0$0$328
Total Functional Expenses$4,021,061$753,567$0$4,774,628

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,774,628
Expenses per Audited Statements$4,773,302
Total Expenses per Audited Statements$4,773,302
Expenses Not Reported on Financial Statements$1,326
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Provider$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Worcester Comprehensive Education & Care Inc
EIN
04-2484586
Phone
5088523792
Address
160 Tacoma Street, Worcester, MA 01605

Signing Officer

Name
Jaime Soto
Title
Executive Director
Phone
5088523792
Signed
2021-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angel Rosario
Formed
1971
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
6

Preparer

Firm
Mclarney & Company
Address
6 COURTHOUSE LN UNIT 15, CHELMSFORD, MA 01824
Preparer
Brian McLarney MBA CPAPFS
Phone
6032244990
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is provided to the board of directors before filing

Pt VI, Line 15A

Compensation is determined by the board of directors

Pt VI, Line 19

Documents are made available upon request

Financial Statement Notes

Pt XI, Line 2D

Rounding

Pt XII, Line 2D

Rounding

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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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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1684
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2480
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33501
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt177516
IRS990/OtherExpensesGrp/ProgramServicesAmt22331166
IRS990/OtherExpensesGrp/ProgramServicesAmt344100
IRS990/OtherExpensesGrp/TotalAmt00
IRS990/OtherExpensesGrp/TotalAmt178200
IRS990/OtherExpensesGrp/TotalAmt22331646
IRS990/OtherExpensesGrp/TotalAmt347601
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0321973
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01146498
IRS990/OtherSalariesAndWagesGrp/TotalAmt01468471
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0107014
IRS990/PayrollTaxesGrp/ProgramServicesAmt0183385
IRS990/PayrollTaxesGrp/TotalAmt0290399
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt084283
IRS990/PensionPlanContributionsGrp/TotalAmt084283
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031157
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023660
IRS990/PrincipalOfficerNm0Angel Rosario
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/BusinessCd1999999
IRS990/ProgramServiceRevenueGrp/BusinessCd2999999
IRS990/ProgramServiceRevenueGrp/Desc0Contract Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Other Income
IRS990/ProgramServiceRevenueGrp/Desc2Gain on Extinguishment of Debt - PPP
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05115739
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2314867
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05846
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021393
IRS990/PYOtherExpensesAmt02236945
IRS990/PYProgramServiceRevenueAmt04462069
IRS990/PYRevenuesLessExpensesAmt0382374
IRS990/PYSalariesCompEmpBnftPaidAmt01869989
IRS990/PYTotalExpensesAmt04106934
IRS990/PYTotalRevenueAmt04489308
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0855811
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt05312332
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0188119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08947
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt026596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0238725
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt043553
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt043553
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84570
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.73720
IRS990ScheduleA/PublicSupportTotal170Amt0238725
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0188119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07117
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08947
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt026596
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0238725
IRS990ScheduleA/TotalSupportAmt0282278
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011855
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0195968
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0207823
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01326
IRS990ScheduleD/ExpensesSubtotalAmt04773302
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01326
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01326
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt00
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1683728
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Joffrey Smith Financial Group
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1Lincoln Investment
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0163125
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0163142
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0367
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049144
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0173935
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0223079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Provider
IRS990ScheduleD/RevenueNotReportedAmt0367
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01326
IRS990ScheduleD/RevenueSubtotalAmt05629113
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Rounding
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061016
IRS990ScheduleD/TotalBookValueProgramRltdAmt0683728
IRS990ScheduleD/TotalExpensesPerForm990Amt04774628
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt05630439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05629480
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04773302
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.77$0.60$7.17$9.49$8.26$1.23
2024Detailed filing. Detailed filing data is available for this year.$6.71$0.77$5.94$8.27$7.22$1.05
2023Detailed filing. Detailed filing data is available for this year.$5.27$0.38$4.89$6.43$5.17$1.26
2022Detailed filing. Detailed filing data is available for this year.$3.87$0.24$3.63$5.58$4.66$0.92
2021Detailed filing. Detailed filing data is available for this year.$2.88$0.16$2.72$5.63$4.77$0.86
2020Detailed filing. Detailed filing data is available for this year.$2.23$0.37$1.86$4.49$4.11$0.38
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.30$1.46$4.01$3.81$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.34$1.24$3.56$3.43$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.42$1.08$3.38$3.19$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.24$0.37$0.86$3.26$3.16$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.24$0.76$3.15$2.93$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.19$0.53$2.74$2.58$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.17$0.37$2.37$2.28$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.30$0.28$2.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.30$0.36$2.90