Civic Intelligence

Yours for Children Inc.

990 • Fiscal year 2018 • EIN 04-2846965

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 07, 2019

303-313 Washington StreetAuburn, MA 01501

(800) 222-2731

Siviq Scores

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

Liabilities / Assets

84th percentile

0.70x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.16x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

34th percentile

-1.1%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

90th percentile

34%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-3.1%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,409,284

Up $357,033 (+34%) from 2017

Net Assets

Down

$426,015

Down $66,272 (-13%) from 2017

Liabilities

Up

$983,269

Up $423,305 (+76%) from 2017

Revenue

Down

$6,216,786

Down $200,723 (-3.1%) from 2017

Expenses

Down

$6,283,058

Down $142,165 (-2.2%) from 2017

Net Income

Down

-$66,272

Down $58,558 (-759%) from 2017

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: $959,296Liabilities 2010: $472,674Net Assets 2010: $486,6222010Assets 2011: $1,004,986Liabilities 2011: $502,109Net Assets 2011: $502,8772011Assets 2012: $1,009,898Liabilities 2012: $488,085Net Assets 2012: $521,8132012Assets 2013: $994,855Liabilities 2013: $445,674Net Assets 2013: $549,1812013Assets 2014: $1,006,860Liabilities 2014: $480,517Net Assets 2014: $526,3432014Assets 2015: $1,049,817Liabilities 2015: $498,352Net Assets 2015: $551,4652015Assets 2016: $1,164,103Liabilities 2016: $664,102Net Assets 2016: $500,0012016Assets 2017: $1,052,251Liabilities 2017: $559,964Net Assets 2017: $492,2872017Assets 2018: $1,409,284Liabilities 2018: $983,269Net Assets 2018: $426,0152018Assets 2019: $887,126Liabilities 2019: $505,302Net Assets 2019: $381,8242019Assets 2020: $823,994Liabilities 2020: $543,035Net Assets 2020: $280,9592020Assets 2021: $932,482Liabilities 2021: $454,812Net Assets 2021: $477,6702021Assets 2022: $1,101,334Liabilities 2022: $627,157Net Assets 2022: $474,1772022Assets 2023: $1,773,489Liabilities 2023: $1,366,271Net Assets 2023: $407,2182023Assets 2024: $1,246,157Liabilities 2024: $795,658Net Assets 2024: $450,4992024Assets 2025: $1,494,782Liabilities 2025: $1,060,708Net Assets 2025: $434,0742025

Highlighted filing

2018

Assets$1,409,284
Liabilities$983,269
Net Assets$426,015

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,795,7362010Expenses 2011: $5,760,1572011Expenses 2012: $5,714,7882012Revenue 2013: $5,432,713Expenses 2013: $5,405,345Net Income 2013: $27,3682013Revenue 2014: $5,437,261Expenses 2014: $5,460,099Net Income 2014: -$22,8382014Revenue 2015: $5,585,795Expenses 2015: $5,560,673Net Income 2015: $25,1222015Revenue 2016: $6,145,766Expenses 2016: $6,197,230Net Income 2016: -$51,4642016Revenue 2017: $6,417,509Expenses 2017: $6,425,223Net Income 2017: -$7,7142017Revenue 2018: $6,216,786Expenses 2018: $6,283,058Net Income 2018: -$66,2722018Revenue 2019: $6,170,976Expenses 2019: $6,215,167Net Income 2019: -$44,1912019Revenue 2020: $3,920,893Expenses 2020: $4,021,758Net Income 2020: -$100,8652020Revenue 2021: $5,825,609Expenses 2021: $5,628,898Net Income 2021: $196,7112021Revenue 2022: $6,181,837Expenses 2022: $6,185,330Net Income 2022: -$3,4932022Revenue 2023: $7,400,381Expenses 2023: $7,467,340Net Income 2023: -$66,9592023Revenue 2024: $8,141,437Expenses 2024: $8,098,156Net Income 2024: $43,2812024Revenue 2025: $11,561,910Expenses 2025: $11,578,335Net Income 2025: -$16,4252025

Highlighted filing

2018

Revenue$6,216,786
Expenses$6,283,058
Net Income-$66,272
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 7, 2019
Return Version
2017v2.3
Gross Receipts
$6,216,786
Mission and Program Overview

Mission

To provide training for day care providers in nutrition and to distribute food reimbursements to these qualified day care providers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$504,738$1,024,963▲ $520,225
Cash and Non-Interest-Bearing Accounts$528,802$366,531▼ $162,271
Land, Buildings, and Equipment, Net$10,890$7,927▼ $2,963
Total Assets$1,052,251$1,409,284▲ $357,033
Other Assets Total$7,821$9,863▲ $2,042
Liabilities
Accounts Payable and Accrued Expenses$510,348$983,269▲ $472,921
Other Liabilities$36,500$0▼ $36,500
Deferred Revenue$13,116$0▼ $13,116
Total Liabilities$559,964$983,269▲ $423,305
Net Assets / Fund Balance
Unrestricted Net Assets$492,287$426,015▼ $66,272
Total Net Assets Fund Balance$492,287$426,015▼ $66,272
Total Liabilities and Net Assets / Fund Balance$1,052,251$1,409,284▲ $357,033

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,927$104,251$112,178
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven DavisPresident
Pat SjogrenDirector
Kelli PeligianSecretary
Lisa HardinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,211,036
Investment Income
$0
Other Revenue
$5,750
Change in Net Assets
$-66,272

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,216,786
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,216,786
Total Revenue per Form 990
$6,216,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,651,346
Salaries, Compensation, and Employee Benefits$631,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$404,294$146,120-$550,414
Fees for Services Accounting-$101,493-$101,493
Payroll Taxes$37,874$13,688-$51,562
All Other Expenses$18,855$20,810-$39,665
Insurance$18,159$20,108-$38,267
Information Technology$37,896--$37,896
Travel$34,695--$34,695
Office Expenses-$32,044-$32,044
Occupancy-$31,620-$31,620
Other Employee Benefits$18,046$11,690-$29,736
Other Expenses$18,255$19,120-$18,255
Depreciation Depletion-$2,963-$2,963
Total Functional Expenses$5,883,402$399,656$0$6,283,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,283,058
Total Expenses per Audited Statements$6,283,058
Total Expenses per Form 990$6,283,058
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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 A, Line 8B

All minutes are written, recorded and approved.

Form 990, Part VI, Section B, Line 11B

Each board member was given access to an internet portal to review the form 990 before it was filed.

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

Each employee completes and signs an "outside employment" form and "related staff" form. Each board member fills out a questionaire that discloses any conflicts.

Form 990, Part VI, Section B, Line 15

The board of directors determines compensation for all employees.

Form 990, Part VI, Section C, Line 18

The organization files the form pc with the commonwealth of massachusetts. The form pc is a public document which has the form 990 attached to it. The form 990 is also available upon request.

Form 990, Part VI, Section C, Line 19

Each employee completes and signs an "outside employment" form and "related staff" form. In the future each board member will fill out a questionaire that will disclose any conflicts. Currently the employee forms are monitored by the executive director. In the future the board questionaire will also be monitored by the excutive director.

Filing and Contact Details

Filer

Filer Name
Yours for Children Inc
EIN
04-2846965
Phone
8002222731
Address
303-313 WASHINGTON STREET, AUBURN, MA 01501

Signing Officer

Name
Linda Anderson
Title
Executive Director
Phone
5087210911
Signed
2019-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Anderson
Formed
1985
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
19
Volunteers
0

Preparer

Firm
Mccarthy Hargrave & Co
Address
113 WEST MAIN STREET, NORTHBOROUGH, MA 01532
Preparer
Daniel F Mccarthy CPA
Phone
5084812211
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes as an organization formed under section 501 (c) 3 of the internal revenue code. Accordingly, no provision for income taxes is required. Donors may deduct contributions made within the internal revenue code regulations. There are no unrecognized tax benefits and income tax returns remain subject to examination by major tax jurisdictions for the standard three-year statute of limitations.

Raw XML Appendix363 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION FORMED UNDER SECTION 501 (C) 3 OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. DONORS MAY DEDUCT CONTRIBUTIONS MADE WITHIN THE INTERNAL REVENUE CODE REGULATIONS. THERE ARE NO UNRECOGNIZED TAX BENEFITS AND INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS FOR THE STANDARD THREE-YEAR STATUTE OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07927
IRS990ScheduleD/TotalExpensesPerForm990Amt06283058
IRS990ScheduleD/TotalRevenuePerForm990Amt06216786
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06216786
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06283058
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MINUTES ARE WRITTEN, RECORDED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER WAS GIVEN ACCESS TO AN INTERNET PORTAL TO REVIEW THE FORM 990 BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH EMPLOYEE COMPLETES AND SIGNS AN "OUTSIDE EMPLOYMENT" FORM AND "RELATED STAFF" FORM. EACH BOARD MEMBER FILLS OUT A QUESTIONAIRE THAT DISCLOSES ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION FILES THE FORM PC WITH THE COMMONWEALTH OF MASSACHUSETTS. THE FORM PC IS A PUBLIC DOCUMENT WHICH HAS THE FORM 990 ATTACHED TO IT. THE FORM 990 IS ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH EMPLOYEE COMPLETES AND SIGNS AN "OUTSIDE EMPLOYMENT" FORM AND "RELATED STAFF" FORM. IN THE FUTURE EACH BOARD MEMBER WILL FILL OUT A QUESTIONAIRE THAT WILL DISCLOSE ANY CONFLICTS. CURRENTLY THE EMPLOYEE FORMS ARE MONITORED BY THE EXECUTIVE DIRECTOR. IN THE FUTURE THE BOARD QUESTIONAIRE WILL ALSO BE MONITORED BY THE EXCUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01052251
IRS990/TotalAssetsEOYAmt01409284
IRS990/TotalAssetsGrp/BOYAmt01052251
IRS990/TotalAssetsGrp/EOYAmt01409284
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0399656
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05883402
IRS990/TotalFunctionalExpensesGrp/TotalAmt06283058
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0559964
IRS990/TotalLiabilitiesEOYAmt0983269
IRS990/TotalLiabilitiesGrp/BOYAmt0559964
IRS990/TotalLiabilitiesGrp/EOYAmt0983269
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0492287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0426015
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05883402
IRS990/TotalProgramServiceRevenueAmt06211036
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06216786
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06216786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01052251
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01409284
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt034695
IRS990/TravelGrp/TotalAmt034695
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0492287
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0426015
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0303-313 WASHINGTON STREET
IRS990/USAddress/CityNm0AUBURN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001501
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.YOURSFORCHILDREN.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05087210911
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOURS FOR CHILDREN INC
ReturnHeader/Filer/BusinessNameControlTxt0YOUR
ReturnHeader/Filer/EIN0042846965
ReturnHeader/Filer/PhoneNum08002222731
ReturnHeader/Filer/USAddress/AddressLine1Txt0303-313 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0AUBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001501
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CB3B56EE4303C10A51935AAB5F390C76E6D8FE60
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CB3B56EE4303C10A51935AAB5F390C76E6D8FE60
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0204.13.182.66
ReturnHeader/FilingSecurityInformation/IPDt02019-02-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:41:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042594880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCARTHY HARGRAVE & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0113 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHBOROUGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001532
ReturnHeader/PreparerPersonGrp/PhoneNum05084812211
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL F MCCARTHY CPA
ReturnHeader/ReturnTs02019-02-07T12:41:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.49$1.06$0.43$11.6$11.6$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.80$0.45$8.14$8.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.77$1.37$0.41$7.40$7.47$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.63$0.47$6.18$6.19$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.45$0.48$5.83$5.63$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.54$0.28$3.92$4.02$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.51$0.38$6.17$6.22$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.98$0.43$6.22$6.28$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.56$0.49$6.42$6.43$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.66$0.50$6.15$6.20$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.50$0.55$5.59$5.56$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.48$0.53$5.44$5.46$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.45$0.55$5.43$5.41$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.49$0.52$5.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.50$0.50$5.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.47$0.49$5.80