Civic Intelligence

Before and After School Recreation and Enrichment Program

990 • Fiscal year 2015 • EIN 06-1352029

Sep 01, 2014 to Aug 31, 2015 • Filed on Nov 19, 2015

Organization ProfileWWW.BASREP.ORG
Middlefield Inc PO Box 131Durham, CT 06422

(860) 349-1594

Siviq Scores

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

Liabilities / Assets

99th percentile

6.23x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$45,500

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

22nd percentile

-18%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

41st percentile

-4.4%

Faster revenue growth than 41% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$8,234

Down $1,796 (-18%) from 2014

Net Assets

Down

-$43,090

Down $1,501 (-3.6%) from 2014

Liabilities

Down

$51,324

Down $295 (-0.6%) from 2014

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin38th percentile

Revenue

Down

$200,919

Down $9,228 (-4.4%) from 2014

Expenses

Down

$202,319

Down $49,139 (-20%) from 2014

Net Income

Up

-$1,400

Up $39,911 (+97%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$100K$50K$0-$50KAssets 2011: $26,191Liabilities 2011: $28,692Net Assets 2011: -$2,5012011Assets 2012: $33,112Liabilities 2012: $29,268Net Assets 2012: $3,8442012Assets 2013: $27,668Liabilities 2013: $27,940Net Assets 2013: -$2722013Assets 2014: $10,030Liabilities 2014: $51,619Net Assets 2014: -$41,5892014Assets 2015: $8,234Liabilities 2015: $51,324Net Assets 2015: -$43,0902015Assets 2018: $7,763Liabilities 2018: $27,582Net Assets 2018: -$19,8192018Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2015

Assets$8,234
Liabilities$51,324
Net Assets-$43,090
Open 2015 Filing

Operations Trend

Revenue Growth41st percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $270,167Expenses 2011: $269,798Net Income 2011: $3692011Revenue 2012: $273,803Expenses 2012: $268,577Net Income 2012: $5,2262012Revenue 2013: $278,032Expenses 2013: $282,262Net Income 2013: -$4,2302013Revenue 2014: $210,147Expenses 2014: $251,458Net Income 2014: -$41,3112014Revenue 2015: $200,919Expenses 2015: $202,319Net Income 2015: -$1,4002015Revenue 2018: $127,146Expenses 2018: $100,343Net Income 2018: $26,8032018Revenue 2020: $56,466Expenses 2020: $47,708Net Income 2020: $8,7582020

Highlighted filing

2015

Revenue$200,919
Expenses$202,319
Net Income-$1,400
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$202,084
Mission and Program Overview

Mission

DAYCARE SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$760$3,291▲ $2,531
Savings and Temporary Cash Investments$3,995$2,039▼ $1,956
Land, Buildings, and Equipment, Net$2,180$1,421▼ $759
Accounts Receivable$2,645$1,268▼ $1,377
Prepaid Expenses and Deferred Charges$450$215▼ $235
Total Assets$10,030$8,234▼ $1,796
Liabilities
Accounts Payable and Accrued Expenses$31,437$30,888▼ $549
Deferred Revenue$20,182$20,436▲ $254
Total Liabilities$51,619$51,324▼ $295
Net Assets / Fund Balance
Unrestricted Net Assets$-41,589$-43,090▼ $1,501
Total Net Assets Fund Balance$-41,589$-43,090▼ $1,501
Total Liabilities and Net Assets / Fund Balance$10,030$8,234▼ $1,796

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,421$11,404$12,825
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jodi RempeCo-directorPT$45,500$45,500
Meggan PierceCo-directorPT$45,000$45,000

Board Members and Trustees

NameTitle
Joseph HellerPresident
Stacy AllenSecretary
Amy OdellTreasurer
Heidi JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,458
Program Service Revenue
$182,350
Investment Income
$145
Other Revenue
$14,966
All Other Contributions
$3,458
Change in Net Assets
$-1,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,334
Other Expenses$40,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$81,450$9,050-$90,500
Other Salaries and Wages$51,830$5,759-$57,589
Payroll Taxes$11,920$1,325-$13,245
Occupancy$9,788$1,088-$10,876
Insurance$6,252$695-$6,947
Interest$4,421--$4,421
Fees for Services Accounting$3,477--$3,477
All Other Expenses$2,515--$2,515
Other Expenses$1,435$178-$1,435
Depreciation Depletion$759--$759
Travel$571--$571
Conferences and Meetings$183$233-$416
Total Functional Expenses$183,546$18,773$0$202,319
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,898
Fundraising Direct Expenses$1,165
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
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, Page 6, Part VI, Line 11B

“A co-director reviews the completed form 990 with the accounting firm which prepares the return from the organization's books.”

Form 990, Page 6, Part VI, Line 12C

“The enforcement of conflicts policy is requested annually by the governing body.”

Form 990, Page 6, Part VI, Line 15A

“The salaries of the general manager and co-directors are based on annual performance reviews made by the board of directors. The board votes on a maximum percentage increase each year. Any salary increases are granted based on these reviews.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Before & After School Recreation &
EIN
06-1352029
Phone
8603491594
Address
MIDDLEFIELD INC PO BOX 131, DURHAM, CT 06422
Doing Business As
Middlefield Inc

Signing Officer

Name
Joseph Heller
Title
President
Phone
8603491594
Signed
2015-11-19

Organization Details

Principal Officer
Joseph Heller
Formed
1992
Legal Domicile
Ct
Voting Board Members
6
Independent Board Members
3
Employees
25

Preparer

Firm
Mahoney Sabol & Company Llp
Address
95 GLASTONBURY BOULEVARD STE 201, GLASTONBURY, CT 06033-4453
Preparer
Kenneth a Kron CPA
Phone
8605412000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide before and after school daycare services and enrichment programs to the children of the regional school district while parents are at work.”

Form 990, Part XI, Line 9

“Decrease in unrealized gains on investments 101”

Raw XML Appendix384 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0209236
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0287006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0274369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0276127
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01246657
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01421
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011404
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012825
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01421
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE BEFORE AND AFTER SCHOOL DAYCARE SERVICES AND ENRICHMENT PROGRAMS TO THE CHILDREN OF THE REGIONAL SCHOOL DISTRICT WHILE PARENTS ARE AT WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CO-DIRECTOR REVIEWS THE COMPLETED FORM 990 WITH THE ACCOUNTING FIRM WHICH PREPARES THE RETURN FROM THE ORGANIZATION'S BOOKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ENFORCEMENT OF CONFLICTS POLICY IS REQUESTED ANNUALLY BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARIES OF THE GENERAL MANAGER AND CO-DIRECTORS ARE BASED ON ANNUAL PERFORMANCE REVIEWS MADE BY THE BOARD OF DIRECTORS. THE BOARD VOTES ON A MAXIMUM PERCENTAGE INCREASE EACH YEAR. ANY SALARY INCREASES ARE GRANTED BASED ON THESE REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DECREASE IN UNREALIZED GAINS ON INVESTMENTS 101
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010030
IRS990/TotalAssetsEOYAmt08234
IRS990/TotalAssetsGrp/BOYAmt010030
IRS990/TotalAssetsGrp/EOYAmt08234
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03458
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018773
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183546
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202319
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051619
IRS990/TotalLiabilitiesEOYAmt051324
IRS990/TotalLiabilitiesGrp/BOYAmt051619
IRS990/TotalLiabilitiesGrp/EOYAmt051324
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-41589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-43090
IRS990/TotalOtherProgSrvcExpenseAmt082209
IRS990/TotalProgramServiceExpensesAmt0183546
IRS990/TotalProgramServiceRevenueAmt0182350
IRS990/TotalReportableCompFromOrgAmt090500
IRS990/TotalRevenueGrp/ExclusionAmt015111
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0182350
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200919
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08234
IRS990/TravelGrp/ProgramServicesAmt0571
IRS990/TravelGrp/TotalAmt0571
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-41589
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-43090
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 131
IRS990/USAddress/CityNm0DURHAM
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006422
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BASREP.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH HELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08603491594
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEFORE & AFTER SCHOOL RECREATION &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENRICHMENT PROGRAM OF DURHAM &
ReturnHeader/Filer/BusinessNameControlTxt0BEFO
ReturnHeader/Filer/EIN0061352029
ReturnHeader/Filer/PhoneNum08603491594
ReturnHeader/Filer/USAddress/AddressLine1Txt0MIDDLEFIELD INC PO BOX 131
ReturnHeader/Filer/USAddress/CityNm0DURHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006422
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061289571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAHONEY SABOL & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt095 GLASTONBURY BOULEVARD STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLASTONBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0060334453
ReturnHeader/PreparerPersonGrp/PhoneNum08605412000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH A KRON CPA
ReturnHeader/ReturnTs02015-11-30T09:42:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,234
Liabilities
$51,324
Net assets
-$43,090
Revenue
$200,919
Expenses
$202,319
Net income
-$1,400
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.00$0.00$0.00$0.56$0.48$0.09
2018Summary only. Only limited summary data is available for this year.$0.08$0.28$0.20$1.27$1.00$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.51$0.43$2.01$2.02$0.01
2014Summary only. Only limited summary data is available for this year.$0.10$0.52$0.42$2.10$2.51$0.41
2013Summary only. Only limited summary data is available for this year.$0.28$0.28$0.00$2.78$2.82$0.04
2012Summary only. Only limited summary data is available for this year.$0.33$0.29$0.04$2.74$2.69$0.05
2011Summary only. Only limited summary data is available for this year.$0.26$0.29$0.03$2.70$2.70$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits