Civic Intelligence

Creative Beginning Child Care Center

990 • Fiscal year 2023 • EIN 16-1383109

Sep 01, 2022 to Aug 31, 2023 • Filed on Jun 26, 2024

2881 Culver RoadRochester, NY 14622

(585) 323-2650

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.56x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

0.35x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Net Margin

54th percentile

10%

Higher net margin than 54% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$46,846

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Asset Growth

95th percentile

170%

Faster asset growth than 95% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

47%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$306,116

Flat from 2023

Net Assets

Flat

$135,496

Flat from 2023

Liabilities

Flat

$170,620

Flat from 2023

Revenue

Flat

$481,882

Flat from 2023

Expenses

Flat

$431,331

Flat from 2023

Net Income

Flat

$50,551

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $71,875Liabilities 2011: $45,576Net Assets 2011: $26,2982011Assets 2012: $73,346Liabilities 2012: $48,157Net Assets 2012: $25,1892012Assets 2013: $35,712Liabilities 2013: $36,076Net Assets 2013: -$3642013Assets 2014: $23,420Liabilities 2014: $52,971Net Assets 2014: -$29,5512014Assets 2015: $39,928Liabilities 2015: $57,544Net Assets 2015: -$17,6162015Assets 2016: $111,436Liabilities 2016: $56,271Net Assets 2016: $55,1652016Assets 2017: $121,746Liabilities 2017: $58,015Net Assets 2017: $63,7312017Assets 2018: $84,863Liabilities 2018: $44,522Net Assets 2018: $40,3412018Assets 2019: $105,156Liabilities 2019: $44,840Net Assets 2019: $60,3162019Assets 2020: $226,227Liabilities 2020: $134,667Net Assets 2020: $91,5602020Assets 2021: $158,540Liabilities 2021: $34,414Net Assets 2021: $124,1262021Assets 2022: $113,192Liabilities 2022: $28,247Net Assets 2022: $84,9452022Assets 2023: $306,116Liabilities 2023: $170,620Net Assets 2023: $135,4962023Assets 2023: $306,116Liabilities 2023: $170,620Net Assets 2023: $135,4962023Assets 2025: $27,224Liabilities 2025: $11,199Net Assets 2025: $16,0252025

Highlighted filing

2023

Assets$306,116
Liabilities$170,620
Net Assets$135,496

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $427,888Expenses 2011: $388,644Net Income 2011: $39,2442011Revenue 2012: $337,494Expenses 2012: $338,603Net Income 2012: -$1,1092012Revenue 2013: $291,700Expenses 2013: $317,253Net Income 2013: -$25,5532013Revenue 2014: $227,026Expenses 2014: $248,498Net Income 2014: -$21,4722014Revenue 2015: $197,443Expenses 2015: $185,508Net Income 2015: $11,9352015Revenue 2016: $488,536Expenses 2016: $411,755Net Income 2016: $76,7812016Revenue 2017: $673,045Expenses 2017: $664,479Net Income 2017: $8,5662017Revenue 2018: $650,776Expenses 2018: $674,166Net Income 2018: -$23,3902018Revenue 2019: $614,193Expenses 2019: $594,218Net Income 2019: $19,9752019Revenue 2020: $717,187Expenses 2020: $685,943Net Income 2020: $31,2442020Revenue 2021: $612,895Expenses 2021: $579,548Net Income 2021: $33,3472021Revenue 2022: $327,460Expenses 2022: $367,806Net Income 2022: -$40,3462022Revenue 2023: $481,882Expenses 2023: $431,331Net Income 2023: $50,5512023Revenue 2023: $481,882Expenses 2023: $431,331Net Income 2023: $50,5512023Revenue 2025: $351,556Expenses 2025: $432,048Net Income 2025: -$80,4922025

Highlighted filing

2023

Revenue$481,882
Expenses$431,331
Net Income$50,551
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jun 26, 2024
Return Version
2022v5.0
Gross Receipts
$481,882
Mission and Program Overview

Mission

Quality educational daycare programming, as well as Pre-Kindergarten programming, to any family regardless of religion, ethnic background, economic status or home stability. (Continued on Schedule O) We offer stimulating curriculum and provide a warm and secure environment where children are free to explore various activities. Our goal is to enhance children's growth and development at the age appropriate levels.

Quality childcare for families regardless of religion, ethnicity, economic status or home stability

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$105,017$252,577▲ $147,560
Accounts Receivable$8,025$7,973▼ $52
Prepaid Expenses and Deferred Charges$150--
Total Assets$113,192$306,116▲ $192,924
Other Assets Total$0$45,566▲ $45,566
Liabilities
Deferred Revenue-$108,000-
Other Liabilities$0$45,566▲ $45,566
Accounts Payable and Accrued Expenses$28,247$17,054▼ $11,193
Total Liabilities$28,247$170,620▲ $142,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,945$135,496▲ $50,551
Total Net Assets Fund Balance$84,945$135,496▲ $50,551
Total Liabilities and Net Assets / Fund Balance$113,192$306,116▲ $192,924

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$45,566--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Jennifer Franco Exec Director(Thru 10/22), Member (Start 11/22)$42,117$4,729$46,846
Andrea CoventryExecutive Director (Start 10/22)$8,000-$8,000

Board Members and Trustees

NameTitle
Luz RobertsPresident
Raymond RobertsBoard Member
Rebecca McLaughlinBoard Member
Robert MonigleBoard Member
Linda BrysonSecretary
Neil McLaughlinSecretary
Joshua LyonsTreasurer (Start 5/23)
Ronald MoffattTreasurer (Thru 5/23)
Revenue and Support

Revenue Composition

Contributions and Grants
$23,218
Program Service Revenue
$458,664
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$50,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,767
Other Expenses$140,564
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,384--$204,384
Other Expenses$84,826--$84,826
Current Officers, Directors, Trustees, and Key Employees-$57,266-$57,266
Payroll Taxes$20,916$5,796-$26,712
Occupancy$20,323$5,642-$25,965
Fees for Services Other-$8,923-$8,923
Office Expenses-$8,888-$8,888
All Other Expenses$931$5,798-$6,729
Insurance$2,689$2,124-$4,813
Other Employee Benefits$2,286$119-$2,405
Fees for Services Accounting-$420-$420
Total Functional Expenses$336,355$94,976$0$431,331
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$45,566
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 2

Board members Neil McLaughlin and Rebecca McLaughlin have a family relationship. Board members Raymond Roberts and Luz Roberts have a family relationship.

Form 990, Part VI, Section A, line 8B

There are no other committees with the authority to act on behalf of the governing body.

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

Form 990 is reviewed by the Board of Directors before filing.

Form 990, Part VI, Section B, line 12C

The board typically meets monthly, and monitors any changes with the member interactions with the Organization, and any potential conflicts, during the meetings.

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

Any salary increase for the Executive Director is approved by the Board of Directors. Form 990, Part VI, Section B, Line 15b: The Organization has no key employees other than the Executive Director.

Form 990, Part VI, Section C, line 19

The Organization makes all governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Creative Beginning Child Care Center
EIN
16-1383109
Phone
5853232650
Address
2881 Culver Road, Rochester, NY 14622

Signing Officer

Name
Luz Roberts
Title
President
Phone
5853232650
Signed
2024-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luz Roberts
Formed
1990
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
10

Preparer

Firm
Heveron & Company CPAs PLLC
Address
260 Plymouth Avenue South, Rochester, NY 14608
Preparer
Brenda Smith
Phone
5852322956
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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/GiftsGrantsContriRcvd170Grp/TotalAmt0234155
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02519030
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0100
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0232
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0432
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99820
IRS990ScheduleA/PublicSupportPY170Pct00.99110
IRS990ScheduleA/PublicSupportTotal170Amt0234155
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt046849
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt089821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt027045
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt047222
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0234155
IRS990ScheduleA/TotalSupportAmt0234587
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/OtherAssetsOrgGrp/BookValueAmt045566
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right-of-Use Asset - Operating Lease
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating Lease Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt045566
IRS990ScheduleD/TotalLiabilityAmt045566
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members Neil McLaughlin and Rebecca McLaughlin have a family relationship. Board members Raymond Roberts and Luz Roberts have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no other committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the Board of Directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board typically meets monthly, and monitors any changes with the member interactions with the Organization, and any potential conflicts, during the meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Any salary increase for the Executive Director is approved by the Board of Directors. Form 990, Part VI, Section B, Line 15b: The Organization has no key employees other than the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes all governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0113192
IRS990/TotalAssetsEOYAmt0306116
IRS990/TotalAssetsGrp/BOYAmt0113192
IRS990/TotalAssetsGrp/EOYAmt0306116
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023218
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt094976
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0336355
IRS990/TotalFunctionalExpensesGrp/TotalAmt0431331
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028247
IRS990/TotalLiabilitiesEOYAmt0170620
IRS990/TotalLiabilitiesGrp/BOYAmt028247
IRS990/TotalLiabilitiesGrp/EOYAmt0170620
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135496
IRS990/TotalOtherCompensationAmt04729
IRS990/TotalProgramServiceExpensesAmt0336355
IRS990/TotalProgramServiceRevenueAmt0458664
IRS990/TotalReportableCompFromOrgAmt050117
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0458664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481882
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0113192
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0306116
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02881 Culver Road
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014622
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0creativebeginningscc.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Luz Roberts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05853232650
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Creative Beginning Child Care Center
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Inc
ReturnHeader/Filer/BusinessNameControlTxt0CREA
ReturnHeader/Filer/EIN0161383109
ReturnHeader/Filer/PhoneNum05853232650
ReturnHeader/Filer/USAddress/AddressLine1Txt02881 Culver Road
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014622
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271895149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Heveron & Company CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0260 Plymouth Avenue South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014608
ReturnHeader/PreparerPersonGrp/PhoneNum05852322956
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brenda Smith
ReturnHeader/ReturnTs02024-06-27T10:02:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Luz
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Roberts
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.11$0.16$3.52$4.32$0.80
2023Detailed filing. Detailed filing data is available for this year.$3.06$1.71$1.35$4.82$4.31$0.51
2023Summary only. Only limited summary data is available for this year.$3.06$1.71$1.35$4.82$4.31$0.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.28$0.85$3.27$3.68$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.34$1.24$6.13$5.80$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$1.35$0.92$7.17$6.86$0.31
2019Summary only. Only limited summary data is available for this year.$1.05$0.45$0.60$6.14$5.94$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.45$0.40$6.51$6.74$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.58$0.64$6.73$6.64$0.09
2016Summary only. Only limited summary data is available for this year.$1.11$0.56$0.55$4.89$4.12$0.77
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.58$0.18$1.97$1.86$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.53$0.30$2.27$2.48$0.21
2013Summary only. Only limited summary data is available for this year.$0.36$0.36$0.00$2.92$3.17$0.26
2012Summary only. Only limited summary data is available for this year.$0.73$0.48$0.25$3.37$3.39$0.01
2011Summary only. Only limited summary data is available for this year.$0.72$0.46$0.26$4.28$3.89$0.39