Civic Intelligence

First Step Day Care Inc.

990 • Fiscal year 2014 • EIN 16-1378934

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 04, 2015

Dulles State Office Bldg13601

(315) 788-5437

Siviq Scores

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

Liabilities / Assets

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • NTEE P • <$500k nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.05x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • NTEE P • <$500k nonprofits • Source year 2014

Net Margin

34th percentile

-2.3%

Higher net margin than 34% of similar nonprofits.

2014 filings • NTEE P • <$500k nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2014 filings • NTEE P • <$500k nonprofits • Source year 2014

Asset Growth

33rd percentile

-6.4%

Faster asset growth than 33% of similar nonprofits.

2014 filings • NTEE P • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

45th percentile

-0.6%

Faster revenue growth than 45% of similar nonprofits.

2014 filings • NTEE P • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$92,220

Down $6,322 (-6.4%) from 2013

Net Assets

Down

$76,722

Down $6,775 (-8.1%) from 2013

Liabilities

Up

$15,498

Up $453 (+3.0%) from 2013

Revenue

$297,697

No earlier filing loaded for comparison.

Expenses

Up

$304,472

Up $6,549 (+2.2%) from 2013

Net Income

-$6,775

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $112,709Liabilities 2010: $21,447Net Assets 2010: $91,2622010Assets 2011: $103,068Liabilities 2011: $21,981Net Assets 2011: $81,0872011Assets 2012: $86,962Liabilities 2012: $12,325Net Assets 2012: $74,6372012Assets 2013: $98,542Liabilities 2013: $15,045Net Assets 2013: $83,4972013Assets 2014: $92,220Liabilities 2014: $15,498Net Assets 2014: $76,7222014Assets 2015: $76,889Liabilities 2015: $17,396Net Assets 2015: $59,4932015Assets 2016: $91,383Liabilities 2016: $15,903Net Assets 2016: $75,4802016Assets 2017: $104,713Liabilities 2017: $16,926Net Assets 2017: $87,7872017Assets 2018: $127,967Liabilities 2018: $20,402Net Assets 2018: $107,5652018Assets 2019: $118,428Liabilities 2019: $15,708Net Assets 2019: $102,7202019Assets 2020: $141,489Liabilities 2020: $20,346Net Assets 2020: $121,1432020Assets 2021: $219,526Liabilities 2021: $23,451Net Assets 2021: $196,0752021Assets 2022: $330,137Liabilities 2022: $40,272Net Assets 2022: $289,8652022Assets 2023: $306,101Liabilities 2023: $15,866Net Assets 2023: $290,2352023

Highlighted filing

2014

Assets$92,220
Liabilities$15,498
Net Assets$76,722

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $301,9452010Revenue 2011: $303,572Expenses 2011: $313,747Net Income 2011: -$10,1752011Expenses 2012: $314,4092012Expenses 2013: $297,9232013Revenue 2014: $297,697Expenses 2014: $304,472Net Income 2014: -$6,7752014Revenue 2015: $305,693Expenses 2015: $322,922Net Income 2015: -$17,2292015Revenue 2016: $337,757Expenses 2016: $321,770Net Income 2016: $15,9872016Revenue 2017: $360,186Expenses 2017: $347,879Net Income 2017: $12,3072017Revenue 2018: $407,288Expenses 2018: $387,510Net Income 2018: $19,7782018Revenue 2019: $407,368Expenses 2019: $412,213Net Income 2019: -$4,8452019Revenue 2020: $384,665Expenses 2020: $366,242Net Income 2020: $18,4232020Revenue 2021: $588,853Expenses 2021: $513,921Net Income 2021: $74,9322021Revenue 2022: $662,955Expenses 2022: $569,165Net Income 2022: $93,7902022Revenue 2023: $548,962Expenses 2023: $548,592Net Income 2023: $3702023

Highlighted filing

2014

Revenue$297,697
Expenses$304,472
Net Income-$6,775
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 4, 2015
Return Version
2013v4.0
Gross Receipts
$300,390
Mission and Program Overview

Mission

First step day care, inc. Is dedicated to providing affordable day care for children in the community that meets the highest nationally recognized standards. Qualified staff provide an educational and developmentally appropriate program in a nurturing environment.

The mission of the center is to provide a safe, stimulating environment for the children at first step day care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,787$36,504▼ $4,283
Savings and Temporary Cash Investments$25,329$28,402▲ $3,073
Land, Buildings, and Equipment, Net$18,218$15,691▼ $2,527
Accounts Receivable$10,975$8,392▼ $2,583
Prepaid Expenses and Deferred Charges$3,233$3,231▼ $2
Total Assets$98,542$92,220▼ $6,322
Liabilities
Accounts Payable and Accrued Expenses$10,350$10,856▲ $506
Deferred Revenue$599$3,308▲ $2,709
Other Liabilities$3,573$1,334▼ $2,239
Mortgage Notes Payable Secured by Investment Property$523$0▼ $523
Total Liabilities$15,045$15,498▲ $453
Net Assets / Fund Balance
Unrestricted Net Assets$83,497$76,722▼ $6,775
Total Net Assets Fund Balance$83,497$76,722▼ $6,775
Total Liabilities and Net Assets / Fund Balance$98,542$92,220▼ $6,322

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,948$25,109-
Leasehold Improvements$8,743$110,615-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marci LumbisChairperson
Clay SchermerhornDirector
Kitty RingSecretary
Albert SchiavoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,417
Program Service Revenue
$266,109
Investment Income
$-163
Other Revenue
$8,334
All Other Contributions
$340
Change in Net Assets
$-6,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$244,571
Other Expenses$59,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,830--$177,830
Current Officers, Directors, Trustees, and Key Employees-$32,739-$32,739
Payroll Taxes$20,489$2,866-$23,355
Insurance$10,942--$10,942
Other Employee Benefits$5,969$4,678-$10,647
Depreciation Depletion$4,494--$4,494
Office Expenses$4,138$38-$4,176
All Other Expenses$2,903$355-$3,258
Other Expenses$1,713$1,387-$3,100
Fees for Services Accounting-$2,930-$2,930
Fees for Services Other-$2,569-$2,569
Advertising$546$480-$1,026
Travel$501--$501
Fees for Services Legal-$179-$179
Total Functional Expenses$256,251$48,221$0$304,472
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,693
Fundraising Direct Expenses$2,513
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$1,334
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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 A, Line 8B

Line 9 explanation - committees have no authority to act on board's behalf

Form 990, Part VI, Section B, Line 11

The executive director, chairperson and treasurer review form 990 before filing; form 990 is available for all board members to review if they wish

Form 990, Part VI, Section B, Line 12

The organization has no formal policy for monitoring the policy.

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

INFORMAL ANNUAL REVIEWS

Form 990, Part VI, Section C, Line 19

PROVIDED UPON REQUEST

Filing and Contact Details

Filer

EIN
16-1378934
Phone
3157885437

Signing Officer

Name
Marci Lumbis
Title
Chairperson
Phone
3157885437
Signed
2015-02-04
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
28
Volunteers
0

Preparer

Preparer
Charlene a Fisk
Phone
3157887690
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the provisions of fasb codification "income taxes". In determining the recognition of uncertain tax positions, the organization applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon settlement with taxing authorities.

Raw XML AppendixShowing 400 of 424 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/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0278033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0280579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0282536
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0288355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01399792
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt050
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt059
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0196
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03974
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02749
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02338
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0590
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01077
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010728
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99340
IRS990ScheduleA/PublicSupportPY509Pct00.99520
IRS990ScheduleA/PublicSupportTotal509Amt01652340
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0323165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0331166
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0333576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0331075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0333358
IRS990ScheduleA/Total509Grp/TotalAmt01652340
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0327156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0333931
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0335964
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0331719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334494
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01663264
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/BookValueAmt06948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025109
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt032057
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08743
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110615
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0119358
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01334
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB CODIFICATION "INCOME TAXES". IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015691
IRS990ScheduleD/TotalLiabilityAmt01334
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 9 EXPLANATION - COMMITTEES HAVE NO AUTHORITY TO ACT ON BOARD'S BEHALF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR, CHAIRPERSON AND TREASURER REVIEW FORM 990 BEFORE FILING; FORM 990 IS AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW IF THEY WISH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS NO FORMAL POLICY FOR MONITORING THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMAL ANNUAL REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt098542
IRS990/TotalAssetsEOYAmt092220
IRS990/TotalAssetsGrp/BOYAmt098542
IRS990/TotalAssetsGrp/EOYAmt092220
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023417
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048221
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256251
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015045
IRS990/TotalLiabilitiesEOYAmt015498
IRS990/TotalLiabilitiesGrp/BOYAmt015045
IRS990/TotalLiabilitiesGrp/EOYAmt015498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083497
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt076722
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0256251
IRS990/TotalProgramServiceRevenueAmt0266109
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08351
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265929
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297697
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt098542
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092220
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0501
IRS990/TravelGrp/TotalAmt0501
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt083497
IRS990/UnrestrictedNetAssetsGrp/EOYAmt076722
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10DULLES STATE OFFICE BLDG
IRS990/USAddress/City0WATERTOWN
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode013601
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.1STSTEPDAYCARE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCI LUMBIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.06$0.16$2.90$5.49$5.49$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.40$2.90$6.63$5.69$0.94
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.23$1.96$5.89$5.14$0.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.20$1.21$3.85$3.66$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.16$1.03$4.07$4.12$0.05
2018Summary only. Only limited summary data is available for this year.$1.28$0.20$1.08$4.07$3.88$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.17$0.88$3.60$3.48$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.16$0.75$3.38$3.22$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.17$0.59$3.06$3.23$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.15$0.77$2.98$3.04$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.15$0.83$2.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.12$0.75$3.14
2011Summary only. Only limited summary data is available for this year.$1.03$0.22$0.81$3.04$3.14$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.21$0.91$3.02
Peer Organizations

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