Civic Intelligence

Branford Early Learning Center Inc.

990 • Fiscal year 2016 • EIN 06-0901277

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 22, 2017

16 Birch RoadBranford, CT 06405

(203) 488-4512

Siviq Scores

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

Liabilities / Assets

80th percentile

0.38x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.06x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

26th percentile

-6.7%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$49,039

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

23rd percentile

-6.1%

Faster asset growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-4.6%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$101,100

Down $6,522 (-6.1%) from 2015

Net Assets

Down

$62,909

Down $41,185 (-40%) from 2015

Liabilities

Up

$38,191

Up $34,663 (+983%) from 2015

Revenue

Down

$617,649

Down $29,884 (-4.6%) from 2015

Expenses

Down

$658,834

Down $21,022 (-3.1%) from 2015

Net Income

Down

-$41,185

Down $8,862 (-27%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $112,528Liabilities 2011: $7,167Net Assets 2011: $105,3612011Assets 2012: $127,421Liabilities 2012: $4,787Net Assets 2012: $122,6342012Assets 2013: $125,719Liabilities 2013: $3,170Net Assets 2013: $122,5492013Assets 2014: $143,028Liabilities 2014: $6,611Net Assets 2014: $136,4172014Assets 2015: $107,622Liabilities 2015: $3,528Net Assets 2015: $104,0942015Assets 2016: $101,100Liabilities 2016: $38,191Net Assets 2016: $62,9092016Assets 2017: $88,543Liabilities 2017: $32,477Net Assets 2017: $56,0662017Assets 2018: $96,224Liabilities 2018: $41,067Net Assets 2018: $55,1572018Assets 2019: $105,511Liabilities 2019: $37,526Net Assets 2019: $67,9852019Assets 2020: $338,323Liabilities 2020: $125,167Net Assets 2020: $213,1562020Assets 2021: $551,488Liabilities 2021: $115,737Net Assets 2021: $435,7512021Assets 2022: $500,163Liabilities 2022: $4,840Net Assets 2022: $495,3232022Assets 2023: $383,372Liabilities 2023: $3,064Net Assets 2023: $380,3082023Assets 2024: $431,075Liabilities 2024: $9,323Net Assets 2024: $421,7522024

Highlighted filing

2016

Assets$101,100
Liabilities$38,191
Net Assets$62,909

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $621,484Expenses 2011: $601,369Net Income 2011: $20,1152011Revenue 2012: $630,782Expenses 2012: $613,509Net Income 2012: $17,2732012Revenue 2013: $629,060Expenses 2013: $629,145Net Income 2013: -$852013Revenue 2014: $638,591Expenses 2014: $624,723Net Income 2014: $13,8682014Revenue 2015: $647,533Expenses 2015: $679,856Net Income 2015: -$32,3232015Revenue 2016: $617,649Expenses 2016: $658,834Net Income 2016: -$41,1852016Revenue 2017: $649,551Expenses 2017: $656,394Net Income 2017: -$6,8432017Revenue 2018: $720,667Expenses 2018: $721,576Net Income 2018: -$9092018Revenue 2019: $745,370Expenses 2019: $732,541Net Income 2019: $12,8292019Revenue 2020: $691,317Expenses 2020: $546,146Net Income 2020: $145,1712020Revenue 2021: $1,012,548Expenses 2021: $789,953Net Income 2021: $222,5952021Revenue 2022: $971,637Expenses 2022: $865,241Net Income 2022: $106,3962022Revenue 2023: $885,209Expenses 2023: $1,000,224Net Income 2023: -$115,0152023Revenue 2024: $1,036,690Expenses 2024: $995,246Net Income 2024: $41,4442024

Highlighted filing

2016

Revenue$617,649
Expenses$658,834
Net Income-$41,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 22, 2017
Return Version
2016v3.0
Gross Receipts
$617,649
Mission and Program Overview

Mission

To provide high quality, affordable child care for parents who are working or in school.

To provide high quality, affordable child care for parents who are working or in school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$64,870$58,672▼ $6,198
Land, Buildings, and Equipment, Net$31,213$31,213→ $0
Prepaid Expenses and Deferred Charges$11,539$11,215▼ $324
Total Assets$107,622$101,100▼ $6,522
Liabilities
Unsecured Notes Loans Payable-$28,461-
Accounts Payable and Accrued Expenses$3,528$9,730▲ $6,202
Total Liabilities$3,528$38,191▲ $34,663
Net Assets / Fund Balance
Unrestricted Net Assets$104,094$62,909▼ $41,185
Total Net Assets Fund Balance$104,094$62,909▼ $41,185
Total Liabilities and Net Assets / Fund Balance$107,622$101,100▼ $6,522

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,213-$31,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane DempseyExecutive DirectorFT$49,039$49,039

Board Members and Trustees

NameTitle
Cheryl LevinePresident
Chris DepalmaVice President
Becky WielandDirector
Bethany KleineDirector
Jack KerpenDirector
Megan WanerkaDirector
Patricia RobinsonDirector
Dale B IzzoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$425,417
Program Service Revenue
$184,335
Investment Income
$0
Other Revenue
$7,897
All Other Contributions
$300
Change in Net Assets
$-41,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$617,649
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$617,649
Total Revenue per Form 990
$617,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$532,327
Other Expenses$126,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$374,457--$374,457
Other Employee Benefits$72,160--$72,160
Current Officers, Directors, Trustees, and Key Employees$49,039--$49,039
Payroll Taxes$36,671--$36,671
Insurance$21,500--$21,500
All Other Expenses$14,684--$14,684
Fees for Services Accounting$9,225--$9,225
Other Expenses$6,320--$6,320
Office Expenses$4,128--$4,128
Information Technology$1,659--$1,659
Conferences and Meetings$1,450--$1,450
Interest$1,237--$1,237
Total Functional Expenses$658,834$0$0$658,834

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$658,834
Total Expenses per Audited Statements$658,834
Total Expenses per Form 990$658,834
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
No
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
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, Section B, Line 11B

A draft copy of the financial report and form 990 were reviewed by the board and comments and recommendations were implemented in the final copy.

Form 990, Part VI, Section B, Line 15A

Board reviews salary of executive director on an annual basis.

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Branford Early Learning Center Inc
EIN
06-0901277
Phone
2034884512
Address
16 BIRCH ROAD, BRANFORD, CT 06405

Signing Officer

Name
Cheryl Levine
Title
President
Phone
2034884512
Signed
2017-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Levine
Formed
1973
Legal Domicile
Ct
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
24

Preparer

Firm
Kircaldie Randall & Mcnab LLC
Address
605 WASHINGTON AVENUE, NORTH HAVEN, CT 06473-1187
Preparer
John F Onofrio CPA
Phone
2032394478
Supplemental Narrative

Additional Explanations

Form 990 Part XI, Line 2 C

The board of director reviews annually it selection of auditor and before the audit is completed the board review a draft of the report and tax return, and recommending changes as needed.

Raw XML AppendixShowing 400 of 418 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0135778
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0425417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0470927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0406940
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0422038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0406102
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02131424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0192232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0176606
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0231651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0207022
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0224680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01032191
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt03163615
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0617649
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0647533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0638591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0629060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0630782
IRS990ScheduleA/Total509Grp/TotalAmt03163615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0617649
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0647533
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0638591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0629060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0630782
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03163615
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt031213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031213
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0658834
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0617649
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031213
IRS990ScheduleD/TotalExpensesPerForm990Amt0658834
IRS990ScheduleD/TotalRevenuePerForm990Amt0617649
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0617649
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0658834
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FINANCIAL REPORT AND FORM 990 WERE REVIEWED BY THE BOARD AND COMMENTS AND RECOMMENDATIONS WERE IMPLEMENTED IN THE FINAL COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS SALARY OF EXECUTIVE DIRECTOR ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTOR REVIEWS ANNUALLY IT SELECTION OF AUDITOR AND BEFORE THE AUDIT IS COMPLETED THE BOARD REVIEW A DRAFT OF THE REPORT AND TAX RETURN, AND RECOMMENDING CHANGES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XI, LINE 2 C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0107622
IRS990/TotalAssetsEOYAmt0101100
IRS990/TotalAssetsGrp/BOYAmt0107622
IRS990/TotalAssetsGrp/EOYAmt0101100
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0425417
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0658834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0658834
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03528
IRS990/TotalLiabilitiesEOYAmt038191
IRS990/TotalLiabilitiesGrp/BOYAmt03528
IRS990/TotalLiabilitiesGrp/EOYAmt038191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt062909
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0658834
IRS990/TotalProgramServiceRevenueAmt0184335
IRS990/TotalReportableCompFromOrgAmt049039
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0617649
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101100
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104094
IRS990/UnrestrictedNetAssetsGrp/EOYAmt062909
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt028461
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016 BIRCH ROAD
IRS990/USAddress/CityNm0BRANFORD
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006405
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL LEVINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02034884512
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRANFORD EARLY LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0BRAN
ReturnHeader/Filer/EIN0060901277
ReturnHeader/Filer/PhoneNum02034884512
ReturnHeader/Filer/USAddress/AddressLine1Txt016 BIRCH ROAD
ReturnHeader/Filer/USAddress/CityNm0BRANFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006405
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EE7B98998ECD30520D99BF2F92C88A1487960D6F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EE7B98998ECD30520D99BF2F92C88A1487960D6F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$1.04$1.00$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.89$1.00$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.97$0.87$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.44$1.01$0.79$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.13$0.21$0.69$0.55$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.04$0.07$0.75$0.73$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$0.72$0.72$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.09$0.03$0.06$0.65$0.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$0.62$0.66$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.10$0.65$0.68$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.14$0.64$0.62$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.12$0.63$0.63$0.00
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.12$0.63$0.61$0.02
2011Summary only. Only limited summary data is available for this year.$0.11$0.01$0.11$0.62$0.60$0.02