Civic Intelligence

Oregon Leopold Day Care Ctr Assoc Inc

EIN 16-0988124 • 501(c)3 • Rochester, NY

Profile

To provide day care services for low income inner city children.

316 Bay StreetRochester, NY 14605

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

58th percentile

1.5%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-21%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$132,535

Up $1,989 (+1.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$132,535

Up $1,989 (+1.5%) from 2023

Revenue

Down

$320,254

Down $82,877 (-21%) from 2023

Expenses

Down

$318,265

Down $91,688 (-22%) from 2023

Net Income

Up

$1,989

Up $8,811 (+129%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50K-$100KAssets 2010: $19,518Liabilities 2010: $79,889Net Assets 2010: -$60,3712010Assets 2011: $4,092Liabilities 2011: $51,862Net Assets 2011: -$47,7702011Assets 2012: $24,244Liabilities 2012: $24,710Net Assets 2012: -$4662012Assets 2013: $5,501Liabilities 2013: $1,719Net Assets 2013: $3,7822013Assets 2014: $7,944Liabilities 2014: $960Net Assets 2014: $6,9842014Assets 2015: $41,932Liabilities 2015: $962Net Assets 2015: $40,9702015Assets 2016: $44,582Liabilities 2016: $960Net Assets 2016: $43,6222016Assets 2017: $77,915Liabilities 2017: $51Net Assets 2017: $77,8642017Assets 2018: $83,721Liabilities 2018: $0Net Assets 2018: $83,7212018Assets 2019: $73,932Liabilities 2019: $0Net Assets 2019: $73,9322019Assets 2020: $138,857Liabilities 2020: $0Net Assets 2020: $138,8572020Assets 2021: $119,558Liabilities 2021: $0Net Assets 2021: $119,5582021Assets 2022: $137,369Liabilities 2022: $1Net Assets 2022: $137,3682022Assets 2023: $130,546Liabilities 2023: $0Net Assets 2023: $130,5462023Assets 2024: $132,535Liabilities 2024: $0Net Assets 2024: $132,5352024

Highlighted filing

2024

Assets$132,535
Liabilities$0
Net Assets$132,535

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $263,012Expenses 2010: $311,592Net Income 2010: -$48,5802010Revenue 2011: $232,926Expenses 2011: $220,325Net Income 2011: $12,6012011Expenses 2012: $260,4922012Revenue 2013: $307,150Expenses 2013: $302,902Net Income 2013: $4,2482013Revenue 2014: $268,730Expenses 2014: $265,528Net Income 2014: $3,2022014Revenue 2015: $318,727Expenses 2015: $284,741Net Income 2015: $33,9862015Revenue 2016: $358,239Expenses 2016: $355,587Net Income 2016: $2,6522016Revenue 2017: $602,525Expenses 2017: $568,283Net Income 2017: $34,2422017Revenue 2018: $538,230Expenses 2018: $532,373Net Income 2018: $5,8572018Revenue 2019: $524,368Expenses 2019: $534,157Net Income 2019: -$9,7892019Revenue 2020: $537,525Expenses 2020: $472,600Net Income 2020: $64,9252020Revenue 2021: $327,987Expenses 2021: $347,286Net Income 2021: -$19,2992021Revenue 2022: $356,476Expenses 2022: $338,666Net Income 2022: $17,8102022Revenue 2023: $403,131Expenses 2023: $409,953Net Income 2023: -$6,8222023Revenue 2024: $320,254Expenses 2024: $318,265Net Income 2024: $1,9892024

Highlighted filing

2024

Revenue$320,254
Expenses$318,265
Net Income$1,989

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$3.20$3.18$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$4.03$4.10$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$3.56$3.39$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$3.28$3.47$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$5.38$4.73$0.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$5.24$5.34$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$5.38$5.32$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$6.03$5.68$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.44$3.58$3.56$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$3.19$2.85$0.34
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.07$2.69$2.66$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$3.07$3.03$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.25$0.00$2.60
2011Summary only. Only limited summary data is available for this year.$0.04$0.52$0.48$2.33$2.20$0.13
2010Summary only. Only limited summary data is available for this year.$0.20$0.80$0.60$2.63$3.12$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.1
Gross Receipts
$320,254
Mission and Program Overview

Mission

To provide day care services for low income inner city children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,005$131,188▲ $3,183
Land, Buildings, and Equipment, Net$2,541$1,347▼ $1,194
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$130,546$132,535▲ $1,989
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$130,546$132,535▲ $1,989
Total Net Assets Fund Balance$130,546$132,535▲ $1,989
Total Liabilities and Net Assets / Fund Balance$130,546$132,535▲ $1,989

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$62$50,964$51,026
Leasehold Improvements-$29,385$29,385
Other Land Buildings$1,285$15,616$16,901
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tamara MinterPresident & CEO
Carl CantyDirector
Cathy FagerDirector
Gilbert MosesDirector
Jean KenneyDirector
KELLEY McCLENNEYDirector
Rev Johnnie Ross CanonDirector
Martia FaulknerExecutive Direc
Sharon Belle-renderSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$320,212
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$41
All Other Contributions
$25,674
Change in Net Assets
$1,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$210,225
Other Expenses$108,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,584$27,279-$181,863
Occupancy$38,763$6,841-$45,604
Payroll Taxes$13,900$2,453-$16,353
Other Employee Benefits$10,208$1,801-$12,009
Insurance$7,673$1,354-$9,027
All Other Expenses$6,038$1,065-$7,103
Fees for Services Accounting$4,250$750-$5,000
Other Expenses$2,579$455-$3,034
Advertising$1,832$323-$2,155
Depreciation Depletion$1,015$179-$1,194
Office Expenses$751$132-$883
Payment Travel Entrtnmnt Publicly Ofcl$79$14-$93
Travel$39$7-$46
Total Functional Expenses$270,527$47,738$0$318,265
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Oregon Leopold Day Care Ctr Assoc Inc
EIN
16-0988124
Phone
5852880074
Address
316 BAY STREET, ROCHESTER, NY 14605

Signing Officer

Name
Martia Faulkner
Title
Executive Direc
Signed
2025-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martia Faulkner
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Stokes Visca Hucko & Barone Cpas LLC
Address
29 GOODWAY DR, ROCHESTER, NY 14623
Preparer
Stephen R Stokes CPA
Phone
5854270850
Raw XML AppendixShowing 400 of 415 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/OtherExpensesGrp/Desc2INTERNET/TELEPHONE
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02247
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12001
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2837
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3455
IRS990/OtherExpensesGrp/ProgramServicesAmt012736
IRS990/OtherExpensesGrp/ProgramServicesAmt111336
IRS990/OtherExpensesGrp/ProgramServicesAmt24744
IRS990/OtherExpensesGrp/ProgramServicesAmt32579
IRS990/OtherExpensesGrp/TotalAmt014983
IRS990/OtherExpensesGrp/TotalAmt113337
IRS990/OtherExpensesGrp/TotalAmt25581
IRS990/OtherExpensesGrp/TotalAmt33034
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt041
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt041
IRS990/OtherRevenueTotalAmt041
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027279
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0154584
IRS990/OtherSalariesAndWagesGrp/TotalAmt0181863
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02453
IRS990/PayrollTaxesGrp/ProgramServicesAmt013900
IRS990/PayrollTaxesGrp/TotalAmt016353
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARTIA FAULKNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE PARENT FEES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0354685
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt014
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt079
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt093
IRS990/PYOtherExpensesAmt0136289
IRS990/PYOtherRevenueAmt048446
IRS990/PYRevenuesLessExpensesAmt0-6822
IRS990/PYSalariesCompEmpBnftPaidAmt0273664
IRS990/PYTotalExpensesAmt0409953
IRS990/PYTotalRevenueAmt0403131
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01989
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0320213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0372944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0257842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0262499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0461040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01674538
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt098633
IRS990ScheduleA/OtherIncome170Grp/TotalAmt098633
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94440
IRS990ScheduleA/PublicSupportPY170Pct00.95000
IRS990ScheduleA/PublicSupportTotal170Amt01674538
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0320213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0372944
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0257842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0262499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0461040
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01674538
IRS990ScheduleA/TotalSupportAmt01773171
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt062
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050964
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051026
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029385
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029385
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01285
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015616
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016901
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01347
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0130546
IRS990/TotalAssetsEOYAmt0132535
IRS990/TotalAssetsGrp/BOYAmt0130546
IRS990/TotalAssetsGrp/EOYAmt0132535
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0320212
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047738
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0270527
IRS990/TotalFunctionalExpensesGrp/TotalAmt0318265
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130546
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132535
IRS990/TotalProgramServiceExpensesAmt0270527
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320254
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130546
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132535
IRS990/TravelGrp/ManagementAndGeneralAmt07
IRS990/TravelGrp/ProgramServicesAmt039
IRS990/TravelGrp/TotalAmt046
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0316 BAY STREET
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014605
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIA FAULKNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON LEOPOLD DAY CARE CTR ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0160988124
ReturnHeader/Filer/PhoneNum05852880074
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 BAY STREET
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014605

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