Civic Intelligence

Rec Place Afterschool Inc.

990 • Fiscal year 2020 • EIN 04-3139435

Aug 01, 2019 to Jul 31, 2020 • Filed on Dec 04, 2020

545 Grove StNewton, MA 02462-1429

(617) 332-7327

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.13x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

36th percentile

-2.7%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

35th percentile

-4.0%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

-3.3%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$211,405

Down $8,712 (-4.0%) from 2019

Net Assets

Up

$168,449

Up $7,000 (+4.3%) from 2019

Liabilities

Down

$42,956

Down $15,712 (-27%) from 2019

Revenue

Down

$326,880

Down $11,299 (-3.3%) from 2019

Expenses

Down

$335,593

Down $34,763 (-9.4%) from 2019

Net Income

Up

-$8,713

Up $23,464 (+73%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $131,317Liabilities 2012: $32,916Net Assets 2012: $98,4012012Assets 2013: $171,925Liabilities 2013: $42,700Net Assets 2013: $129,2252013Assets 2014: $200,008Liabilities 2014: $38,387Net Assets 2014: $161,6212014Assets 2015: $195,209Liabilities 2015: $47,585Net Assets 2015: $147,6242015Assets 2016: $221,882Liabilities 2016: $66,525Net Assets 2016: $155,3572016Assets 2017: $262,950Liabilities 2017: $54,969Net Assets 2017: $207,9812017Assets 2018: $232,310Liabilities 2018: $60,127Net Assets 2018: $172,1832018Assets 2019: $220,117Liabilities 2019: $58,668Net Assets 2019: $161,4492019Assets 2020: $211,405Liabilities 2020: $42,956Net Assets 2020: $168,4492020Assets 2021: $239,240Liabilities 2021: $59,996Net Assets 2021: $179,2442021Assets 2022: $300,713Liabilities 2022: $63,667Net Assets 2022: $237,0462022Assets 2023: $396,977Liabilities 2023: $67,692Net Assets 2023: $329,2852023Assets 2024: $465,479Liabilities 2024: $61,964Net Assets 2024: $403,5152024Assets 2025: $432,269Liabilities 2025: $68,904Net Assets 2025: $363,3652025

Highlighted filing

2020

Assets$211,405
Liabilities$42,956
Net Assets$168,449

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $232,106Expenses 2012: $224,956Net Income 2012: $7,1502012Revenue 2013: $194,709Expenses 2013: $163,885Net Income 2013: $30,8242013Revenue 2014: $231,293Expenses 2014: $210,041Net Income 2014: $21,2522014Revenue 2015: $207,098Expenses 2015: $221,095Net Income 2015: -$13,9972015Revenue 2016: $209,199Expenses 2016: $201,466Net Income 2016: $7,7332016Revenue 2017: $270,809Expenses 2017: $218,185Net Income 2017: $52,6242017Revenue 2018: $297,897Expenses 2018: $333,695Net Income 2018: -$35,7982018Revenue 2019: $338,179Expenses 2019: $370,356Net Income 2019: -$32,1772019Revenue 2020: $326,880Expenses 2020: $335,593Net Income 2020: -$8,7132020Revenue 2021: $267,432Expenses 2021: $256,637Net Income 2021: $10,7952021Revenue 2022: $352,527Expenses 2022: $294,725Net Income 2022: $57,8022022Revenue 2023: $411,272Expenses 2023: $319,035Net Income 2023: $92,2372023Revenue 2024: $439,625Expenses 2024: $365,395Net Income 2024: $74,2302024Revenue 2025: $377,694Expenses 2025: $417,844Net Income 2025: -$40,1502025

Highlighted filing

2020

Revenue$326,880
Expenses$335,593
Net Income-$8,713
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 4, 2020
Return Version
2019v5.0
Gross Receipts
$326,880
Mission and Program Overview

Mission

To provide affordable after school care for local children

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$196,657$185,884▼ $10,773
Cap Stk Tr Prin Current Funds$161,449$168,449▲ $7,000
Cash and Non-Interest-Bearing Accounts$23,460$25,521▲ $2,061
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$220,117$211,405▼ $8,712
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$58,668$42,956▼ $15,712
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$58,668$42,956▼ $15,712
Net Assets / Fund Balance
Total Net Assets Fund Balance$161,449$168,449▲ $7,000
Total Liabilities and Net Assets / Fund Balance$220,117$211,405▼ $8,712
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nance MillerPresident of the Board
Shannon WhighamAssistant Director of the Board
Martine CarrollBoard of Director Clerk
Karen DavisBoard of Director Officer
Russ Robinsonboard of director officer
Travis AhearnBoard of Director Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,183
Program Service Revenue
$259,448
Investment Income
$2,228
Other Revenue
$62,021
All Other Contributions
$3,183
Change in Net Assets
$-8,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,054
Other Expenses$29,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,472$0$0$269,472
Payroll Taxes$23,682$0$0$23,682
Other Employee Benefits$12,900$0$0$12,900
Occupancy$10,512$0$0$10,512
Office Expenses$8,526$0$0$8,526
Insurance$6,777$0$0$6,777
Fees for Services Accounting$1,717$0$0$1,717
Travel$824$0$0$824
Other Expenses$780$0$0$780
Conferences and Meetings$210$0$0$210
Information Technology$118$0$0$118
Advertising$75$0$0$75
Total Functional Expenses$335,593$0$0$335,593
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Governance Explanations

Part VI, Line 2

| Employee:, Relationship:, Employee:| Travis Ahearn, Family Relationship, Martine Carroll|

Part VI, Section A, Line 8B

minutes of meetings are recorded and no committees have been formed

Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Rec Place Afterschool Inc
EIN
04-3139435
In Care Of
% Nance Miller
Phone
6173327327
Address
545 GROVE ST, NEWTON, MA 02462-1429

Signing Officer

Name
Nance Miller
Title
Board President
Phone
6179975367
Signed
2020-12-04
Discuss with paid preparer
No

Organization Details

Formed
1992
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
0
Supplemental Narrative

Additional Explanations

Part XI, Line 9

| Description:, Explanation:, Amount:| decrease in pre paid care that was "owed", We collect prepaid care for the final month of the year. We had fewer students sign up than the previous year, $15713|

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IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt010512
IRS990/OccupancyGrp/TotalAmt010512
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt08526
IRS990/OfficeExpensesGrp/TotalAmt08526
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt015713
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012900
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012900
IRS990/OtherExpensesGrp/Desc0fees and memberships
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt0780
IRS990/OtherExpensesGrp/TotalAmt0780
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/BusinessCd1624410
IRS990/OtherRevenueMiscGrp/Desc0PPP Loan
IRS990/OtherRevenueMiscGrp/Desc1cash back credit card purchases
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt061720
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1301
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt061720
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1301
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt062021
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0269472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0269472
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt023682
IRS990/PayrollTaxesGrp/TotalAmt023682
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Nance Miller
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Parent tuition for child day care services after school
IRS990/ProgramServiceRevenueGrp/Desc1Child and youth services Quincy Community Action Programs, Inc.
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0257433
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0257433
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12015
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03730
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04578
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046818
IRS990/PYOtherRevenueAmt0456
IRS990/PYProgramServiceRevenueAmt0329415
IRS990/PYRevenuesLessExpensesAmt0-10734
IRS990/PYSalariesCompEmpBnftPaidAmt0302095
IRS990/PYTotalExpensesAmt0348913
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0338179
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-8713
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ReservesMaintainedAmt00
IRS990/RevenueAmt0323697
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0196657
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0185884
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| S.No:, Amount:, Description:| 1, 61720.00, PPP Loan| 2, 301.00, cash back credit card purchases|
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part III, line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03183
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03481

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$0.69$3.63$3.78$4.18$0.40
2024Detailed filing. Detailed filing data is available for this year.$4.65$0.62$4.04$4.40$3.65$0.74
2023Detailed filing. Detailed filing data is available for this year.$3.97$0.68$3.29$4.11$3.19$0.92
2022Detailed filing. Detailed filing data is available for this year.$3.01$0.64$2.37$3.53$2.95$0.58
2021Detailed filing. Detailed filing data is available for this year.$2.39$0.60$1.79$2.67$2.57$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.43$1.68$3.27$3.36$0.09
2019Summary only. Only limited summary data is available for this year.$2.20$0.59$1.61$3.38$3.70$0.32
2018Summary only. Only limited summary data is available for this year.$2.32$0.60$1.72$2.98$3.34$0.36
2017Summary only. Only limited summary data is available for this year.$2.63$0.55$2.08$2.71$2.18$0.53
2016Summary only. Only limited summary data is available for this year.$2.22$0.67$1.55$2.09$2.01$0.08
2015Summary only. Only limited summary data is available for this year.$1.95$0.48$1.48$2.07$2.21$0.14
2014Summary only. Only limited summary data is available for this year.$2.00$0.38$1.62$2.31$2.10$0.21
2013Summary only. Only limited summary data is available for this year.$1.72$0.43$1.29$1.95$1.64$0.31
2012Summary only. Only limited summary data is available for this year.$1.31$0.33$0.98$2.32$2.25$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits