Civic Intelligence

Canton Day Care Center Inc.

990 • Fiscal year 2013 • EIN 16-1071898

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

508 State Street Road13617

(315) 379-1829

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.65x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

2.93x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

21st percentile

-10%

Higher net margin than 21% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

46th percentile

$39,721

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$1,651,596

Down $32,622 (-1.9%) from 2012

Net Assets

Down

$575,861

Down $41,341 (-6.7%) from 2012

Liabilities

Up

$1,075,735

Up $8,719 (+0.8%) from 2012

Revenue

Up

$367,020

Up $16,292 (+4.6%) from 2012

Expenses

Up

$404,462

Up $24,773 (+6.5%) from 2012

Net Income

Down

-$37,442

Down $8,481 (-29%) from 2012

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: $1,799,116Liabilities 2010: $1,063,167Net Assets 2010: $735,9492010Assets 2011: $1,715,741Liabilities 2011: $1,069,578Net Assets 2011: $646,1632011Assets 2012: $1,684,218Liabilities 2012: $1,067,016Net Assets 2012: $617,2022012Assets 2013: $1,651,596Liabilities 2013: $1,075,735Net Assets 2013: $575,8612013Assets 2014: $1,593,197Liabilities 2014: $1,057,006Net Assets 2014: $536,1912014Assets 2015: $1,539,953Liabilities 2015: $1,050,742Net Assets 2015: $489,2112015Assets 2016: $1,512,942Liabilities 2016: $1,038,773Net Assets 2016: $474,1692016Assets 2017: $1,472,945Liabilities 2017: $1,028,502Net Assets 2017: $444,4432017Assets 2018: $1,525,940Liabilities 2018: $1,017,823Net Assets 2018: $508,1172018Assets 2019: $1,483,523Liabilities 2019: $1,015,092Net Assets 2019: $468,4312019Assets 2020: $1,514,676Liabilities 2020: $997,812Net Assets 2020: $516,8642020Assets 2021: $1,554,217Liabilities 2021: $967,363Net Assets 2021: $586,8542021Assets 2022: $1,441,537Liabilities 2022: $885,535Net Assets 2022: $556,0022022Assets 2023: $1,379,791Liabilities 2023: $839,380Net Assets 2023: $540,4112023Assets 2024: $1,339,879Liabilities 2024: $783,499Net Assets 2024: $556,3802024

Highlighted filing

2013

Assets$1,651,596
Liabilities$1,075,735
Net Assets$575,861

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $388,7132010Expenses 2011: $374,1702011Revenue 2012: $350,728Expenses 2012: $379,689Net Income 2012: -$28,9612012Revenue 2013: $367,020Expenses 2013: $404,462Net Income 2013: -$37,4422013Revenue 2014: $368,612Expenses 2014: $408,282Net Income 2014: -$39,6702014Revenue 2015: $392,839Expenses 2015: $442,213Net Income 2015: -$49,3742015Revenue 2016: $449,049Expenses 2016: $464,091Net Income 2016: -$15,0422016Revenue 2017: $505,645Expenses 2017: $535,371Net Income 2017: -$29,7262017Revenue 2018: $685,260Expenses 2018: $621,586Net Income 2018: $63,6742018Revenue 2019: $688,536Expenses 2019: $728,222Net Income 2019: -$39,6862019Revenue 2020: $715,082Expenses 2020: $666,649Net Income 2020: $48,4332020Revenue 2021: $851,233Expenses 2021: $781,243Net Income 2021: $69,9902021Revenue 2022: $855,287Expenses 2022: $886,139Net Income 2022: -$30,8522022Revenue 2023: $997,626Expenses 2023: $1,013,217Net Income 2023: -$15,5912023Revenue 2024: $1,039,217Expenses 2024: $1,023,248Net Income 2024: $15,9692024

Highlighted filing

2013

Revenue$367,020
Expenses$404,462
Net Income-$37,442
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.1
Gross Receipts
$371,058
Mission and Program Overview

Mission

Canton day care center, inc. Strives to provide a safe, healthy and nurturing environment that allows children to grow, discover, and learn through a variety of age and developmentally appropriate experiences. Our philosophy is to encourage the whole child to develop in a positive atmosphere of warmth and caring. Our goal is to meet the social, emotional, physical and intellectual needs that are unique to each child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,635,599$1,588,966▼ $46,633
Accounts Receivable$32,569$37,338▲ $4,769
Cash and Non-Interest-Bearing Accounts$13,748$24,228▲ $10,480
Prepaid Expenses and Deferred Charges$1,805$1,064▼ $741
Total Assets$1,684,218$1,651,596▼ $32,622
Other Assets Total$497--
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,045,000$1,045,000→ $0
Accounts Payable and Accrued Expenses$22,016$30,735▲ $8,719
Total Liabilities$1,067,016$1,075,735▲ $8,719
Net Assets / Fund Balance
Unrestricted Net Assets$617,202$575,861▼ $41,341
Total Net Assets Fund Balance$617,202$575,861▼ $41,341
Total Liabilities and Net Assets / Fund Balance$1,684,218$1,651,596▼ $32,622

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,587,089$195,122$1,782,211
Equipment$52$92,716$92,768
Other Land Buildings$1,825$3,289$5,114
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy AddisonExecutive DiFT$39,721$39,721

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$24,440
Program Service Revenue
$334,800
Investment Income
$0
Other Revenue
$7,780
All Other Contributions
$7,806
Change in Net Assets
$-37,442

Audited Revenue Reconciliation

Revenue per Audited Statements
$367,020
Total Revenue per Audited Statements
$367,020
Total Revenue per Form 990
$367,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$244,233
Other Expenses$160,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,328$42,593-$226,921
Depreciation Depletion$43,179$2,212-$45,391
Office Expenses$42,444$1,561-$44,005
Interest$32,885--$32,885
Insurance$16,790$1,119-$17,909
Payroll Taxes$14,063$3,249-$17,312
Occupancy$9,989--$9,989
Other Expenses$7,626--$7,626
Fees for Services Accounting-$1,290-$1,290
Advertising$796--$796
Conferences and Meetings$338--$338
Total Functional Expenses$352,438$52,024$0$404,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$404,462
Total Expenses per Audited Statements$404,462
Total Expenses per Form 990$404,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,818
Fundraising Direct Expenses$4,038
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
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
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 copy was provided to the director for review prior to sunmission.

Form 990, Page 6, Part VI, Line 19

An individual may contact the canton day care center director or assistant at 315-379-1829 during normal business hours and request a copy of any of the governing documents that are open to public inspection.

Filing and Contact Details

Filer

EIN
16-1071898
Phone
3153791829

Signing Officer

Name
Nancy Addison
Title
Director
Phone
3153791829
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn L Mullaney
Formed
1977
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
26

Preparer

Preparer
John C Parcell Iv CPA
Phone
3152655222
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Canton day care center, inc. Strives to provide a safe, healthy and nurturing environment that allows children to grow, discover, and learn through a variety of age and developmentally appropriate experiences. Our philosophy is to encourage the whole child to develop in a positive atmosphere of warmth and caring. Our goal is to meet the social, emotional, physical and intellectual needs that are unique to each child.

Form 990, Part XI, Line 9

A prior period adjustment was required as the prior year tax return had an incorrect number regarding prepaid expenses and accounts receivable.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CANTON DAY CARE CENTER, INC. STRIVES TO PROVIDE A SAFE, HEALTHY AND NURTURING ENVIRONMENT THAT ALLOWS CHILDREN TO GROW, DISCOVER, AND LEARN THROUGH A VARIETY OF AGE AND DEVELOPMENTALLY APPROPRIATE EXPERIENCES. OUR PHILOSOPHY IS TO ENCOURAGE THE WHOLE CHILD TO DEVELOP IN A POSITIVE ATMOSPHERE OF WARMTH AND CARING. OUR GOAL IS TO MEET THE SOCIAL, EMOTIONAL, PHYSICAL AND INTELLECTUAL NEEDS THAT ARE UNIQUE TO EACH CHILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY WAS PROVIDED TO THE DIRECTOR FOR REVIEW PRIOR TO SUNMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN INDIVIDUAL MAY CONTACT THE CANTON DAY CARE CENTER DIRECTOR OR ASSISTANT AT 315-379-1829 DURING NORMAL BUSINESS HOURS AND REQUEST A COPY OF ANY OF THE GOVERNING DOCUMENTS THAT ARE OPEN TO PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A PRIOR PERIOD ADJUSTMENT WAS REQUIRED AS THE PRIOR YEAR TAX RETURN HAD AN INCORRECT NUMBER REGARDING PREPAID EXPENSES AND ACCOUNTS RECEIVABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0617202
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0575861
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10ST LAWRENCE UNIVERSITY
IRS990/USAddress/City0CANTON
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode013617
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IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CANTONDAYCARE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY ADDISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03153791829
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10CANTON DAY CARE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CANT
ReturnHeader/Filer/EIN0161071898
ReturnHeader/Filer/PhoneNum03153791829
ReturnHeader/Filer/USAddress/AddressLine10508 STATE STREET ROAD
ReturnHeader/Filer/USAddress/City0CANTON
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode013617
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201114485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JOHN C PARCELL IV CPA CFE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine106711 US HIGHWAY 11
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode013617
ReturnHeader/PreparerPersonGrp/PhoneNum03152655222
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C PARCELL IV CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.78$0.56$1.04$1.02$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.84$0.54$1.00$1.01$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.89$0.56$0.86$0.89$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.97$0.59$0.85$0.78$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.51$1.00$0.52$0.72$0.67$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.48$1.02$0.47$0.69$0.73$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.53$1.02$0.51$0.69$0.62$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.47$1.03$0.44$0.51$0.54$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.51$1.04$0.47$0.45$0.46$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.54$1.05$0.49$0.39$0.44$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.59$1.06$0.54$0.37$0.41$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.65$1.08$0.58$0.37$0.40$0.04
2012Summary only. Only limited summary data is available for this year.$1.68$1.07$0.62$0.35$0.38$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$1.07$0.65$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$1.06$0.74$0.39