Civic Intelligence

First Step Day Care Inc.

990 • Fiscal year 2018 • EIN 16-1378934

Sep 01, 2017 to Aug 31, 2018 • Filed on Dec 12, 2018

Organization ProfileWWW.1STSTEPDAYCARE.COM
317 Washington StreetWatertown, NY 13601

(315) 788-5437

Siviq Scores

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

Liabilities / Assets

76th percentile

0.16x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.05x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Net Margin

52nd percentile

4.9%

Higher net margin than 52% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Asset Growth

70th percentile

22%

Faster asset growth than 70% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Flat

$127,967

Flat from 2018

Net Assets

Flat

$107,565

Flat from 2018

Liabilities

Flat

$20,402

Flat from 2018

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin52nd percentile

Revenue

Flat

$407,288

Flat from 2018

Expenses

Flat

$387,510

Flat from 2018

Net Income

Flat

$19,778

Flat from 2018

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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 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

2018

Assets$127,967
Liabilities$20,402
Net Assets$107,565
Open 2018 Filing

Operations Trend

Revenue Growth65th percentile

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 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

2018

Revenue$407,288
Expenses$387,510
Net Income$19,778
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Dec 12, 2018
Return Version
2017v2.3
Gross Receipts
$408,796
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.

To provide a safe, stimulating environment for children in a day care setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,314$79,506▲ $22,192
Savings and Temporary Cash Investments$28,835$28,856▲ $21
Land, Buildings, and Equipment, Net$6,918$9,413▲ $2,495
Accounts Receivable$9,173$7,719▼ $1,454
Prepaid Expenses and Deferred Charges$2,473$2,473→ $0
Total Assets$104,713$127,967▲ $23,254
Liabilities
Accounts Payable and Accrued Expenses$11,015$13,455▲ $2,440
Other Liabilities$4,833$4,206▼ $627
Deferred Revenue$1,078$2,741▲ $1,663
Total Liabilities$16,926$20,402▲ $3,476
Net Assets / Fund Balance
Unrestricted Net Assets$87,787$107,565▲ $19,778
Total Net Assets Fund Balance$87,787$107,565▲ $19,778
Total Liabilities and Net Assets / Fund Balance$104,713$127,967▲ $23,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,321$29,799$35,120
Leasehold Improvements$4,092$483$4,575
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Lireesa WheelerChair
Albert SchiavoneDirector
Lindsey MyersDirector
Sheri EdmundsDirector
Karrie McculloughSecretary
Amanda SweetTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$54,862
Program Service Revenue
$348,650
Investment Income
$20
Other Revenue
$3,756
All Other Contributions
$400
Change in Net Assets
$19,778

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$29,459US Dept of Hud Fair Market Value (FMV)
Total Noncash Contributions1$29,459-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$286,458
Other Expenses$101,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,315$43,780-$256,095
Occupancy$29,459--$29,459
Payroll Taxes$18,531$3,371-$21,902
Insurance$14,669--$14,669
Other Employee Benefits$4,165$4,296-$8,461
Fees for Services Accounting-$4,500-$4,500
Office Expenses$1,308$1,967-$3,275
Other Expenses$2,254$425-$2,254
Depreciation Depletion$2,156--$2,156
Fees for Services Other-$1,594-$1,594
All Other Expenses-$770-$770
Travel$463--$463
Advertising-$264-$264
Interest-$211-$211
Total Functional Expenses$326,332$61,178$0$387,510
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,219
Fundraising Direct Expenses$1,508
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$4,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

“The executive director and board officers review form 900 before filing. The 990 is available to all board members for their review if they desire to review.”

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

“The executive director monitors purchases to ensure that no conflicts of interest occur or, if so, are properly documented, based on annual disclosures.”

Form 990, Page 6, Part VI, Line 19

“PROVIDED UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
First Step Day Care Inc
EIN
16-1378934
Phone
3157885437
Address
317 WASHINGTON STREET, WATERTOWN, NY 13601

Signing Officer

Name
Lireesa Wheeler
Title
Chair
Phone
3157885437
Signed
2018-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lireesa Wheeler
Formed
1988
Voting Board Members
6
Independent Board Members
6
Employees
25

Preparer

Firm
Stackel & Navarra CPA Pc
Address
216 WASHINGTON ST STE 402, WATERTOWN, NY 13601-3336
Preparer
Mark B Hills
Phone
3157821220
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.”

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-5180
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03974
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07495
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt029799
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035120
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04092
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0483
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITION DEPOSITS
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IRS990ScheduleD/TotalLiabilityAmt04206
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0US DEPT OF HUD FMV
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt029459
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND BOARD OFFICERS REVIEW FORM 900 BEFORE FILING. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW IF THEY DESIRE TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR MONITORS PURCHASES TO ENSURE THAT NO CONFLICTS OF INTEREST OCCUR OR, IF SO, ARE PROPERLY DOCUMENTED, BASED ON ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED UPON REQUEST.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ProgramServicesAmt0463
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt087787
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LIREESA WHEELER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03157885437
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEP DAY CARE INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0161378934
ReturnHeader/Filer/PhoneNum03157885437
ReturnHeader/Filer/USAddress/AddressLine1Txt0317 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0WATERTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId055EAC444F2016ED8E9ADCE1C8923BA6FF06687D1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId055EAC444F2016ED8E9ADCE1C8923BA6FF06687D1
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.19.66.110
ReturnHeader/FilingSecurityInformation/IPDt02019-01-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:45:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161215909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STACKEL & NAVARRA CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0216 WASHINGTON ST STE 402
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0136013336
ReturnHeader/PreparerPersonGrp/PhoneNum03157821220
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-13

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$127,967
Liabilities
$20,402
Net assets
$107,565
Revenue
$407,288
Expenses
$387,510
Net income
$19,778
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
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.20$1.08$4.07$3.88$0.20
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