Civic Intelligence

Champlain Childrens Learning Center Inc.

990 • Fiscal year 2013 • EIN 16-1537024

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 28, 2014

10 Clinton Street12979

(518) 297-2019

Siviq Scores

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

Liabilities / Assets

39th percentile

0.06x

Higher debt load relative to assets than 39% of similar nonprofits.

2013 filings • NTEE P • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2013 filings • NTEE P • $500k-$1M nonprofits • Source year 2013

Net Margin

53rd percentile

2.5%

Higher net margin than 53% of similar nonprofits.

2013 filings • NTEE P • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$34,345

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2013 filings • NTEE P • $500k-$1M nonprofits • Source year 2013

Asset Growth

44th percentile

-0.1%

Faster asset growth than 44% of similar nonprofits.

2013 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

58th percentile

6.3%

Faster revenue growth than 58% of similar nonprofits.

2013 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2010 to 2013

Assets

Down

$180,556

Down $259 (-0.1%) from 2012

Net Assets

Up

$170,345

Up $13,010 (+8.3%) from 2012

Liabilities

Down

$10,211

Down $13,269 (-57%) from 2012

Revenue

$521,044

No earlier filing loaded for comparison.

Expenses

Up

$508,034

Up $25,821 (+5.4%) from 2012

Net Income

$13,010

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.

$300K$200K$100K$0Assets 2010: $208,967Liabilities 2010: $46,999Net Assets 2010: $161,9682010Assets 2011: $186,352Liabilities 2011: $32,412Net Assets 2011: $153,9402011Assets 2012: $180,815Liabilities 2012: $23,480Net Assets 2012: $157,3352012Assets 2013: $180,556Liabilities 2013: $10,211Net Assets 2013: $170,3452013Assets 2014: $185,414Liabilities 2014: $34Net Assets 2014: $185,3802014Assets 2015: $150,493Liabilities 2015: $28,077Net Assets 2015: $122,4162015Assets 2016: $129,361Liabilities 2016: $22,482Net Assets 2016: $106,8792016Assets 2017: $117,750Liabilities 2017: $22,331Net Assets 2017: $95,4192017Assets 2018: $114,085Liabilities 2018: $14,465Net Assets 2018: $99,6202018Assets 2019: $111,815Liabilities 2019: $20,223Net Assets 2019: $91,5922019Assets 2020: $223,925Liabilities 2020: $151,626Net Assets 2020: $72,2992020Assets 2021: $264,325Liabilities 2021: $150,275Net Assets 2021: $114,0502021Assets 2022: $283,271Liabilities 2022: $153,287Net Assets 2022: $129,9842022Assets 2023: $232,976Liabilities 2023: $151,364Net Assets 2023: $81,6122023Assets 2024: $224,306Liabilities 2024: $155,126Net Assets 2024: $69,1802024

Highlighted filing

2013

Assets$180,556
Liabilities$10,211
Net Assets$170,345

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $433,865Expenses 2010: $421,973Net Income 2010: $11,8922010Expenses 2011: $455,2232011Expenses 2012: $482,2132012Revenue 2013: $521,044Expenses 2013: $508,034Net Income 2013: $13,0102013Revenue 2014: $554,292Expenses 2014: $539,257Net Income 2014: $15,0352014Revenue 2015: $468,131Expenses 2015: $531,095Net Income 2015: -$62,9642015Revenue 2016: $403,842Expenses 2016: $419,379Net Income 2016: -$15,5372016Revenue 2017: $404,000Expenses 2017: $415,460Net Income 2017: -$11,4602017Revenue 2018: $373,364Expenses 2018: $369,163Net Income 2018: $4,2012018Revenue 2019: $387,337Expenses 2019: $395,365Net Income 2019: -$8,0282019Revenue 2020: $379,574Expenses 2020: $398,867Net Income 2020: -$19,2932020Revenue 2021: $475,900Expenses 2021: $434,149Net Income 2021: $41,7512021Revenue 2022: $506,176Expenses 2022: $489,729Net Income 2022: $16,4472022Revenue 2023: $541,146Expenses 2023: $589,518Net Income 2023: -$48,3722023Revenue 2024: $640,408Expenses 2024: $652,840Net Income 2024: -$12,4322024

Highlighted filing

2013

Revenue$521,044
Expenses$508,034
Net Income$13,010
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 28, 2014
Return Version
2013v3.1
Gross Receipts
$521,044
Mission and Program Overview

Mission

CHILD CARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$151,667$149,853▼ $1,814
Cash and Non-Interest-Bearing Accounts$26,163$23,010▼ $3,153
Accounts Receivable$2,985$7,693▲ $4,708
Savings and Temporary Cash Investments-$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$180,815$180,556▼ $259
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,524$6,566▼ $12,958
Accounts Payable and Accrued Expenses$3,956$3,645▼ $311
Total Liabilities$23,480$10,211▼ $13,269
Net Assets / Fund Balance
Unrestricted Net Assets$157,335$170,345▲ $13,010
Total Net Assets Fund Balance$157,335$170,345▲ $13,010
Total Liabilities and Net Assets / Fund Balance$180,815$180,556▼ $259

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$72,582$37,418$110,000
Other Land Buildings$16,479$79,939$96,418
Leasehold Improvements$20,792$28,979$49,771
Land$40,000-$40,000
Equipment-$26,641$26,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Becky FilionExecutive DirectorFT$34,345$34,345

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$151,131
Program Service Revenue
$369,913
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,551
Change in Net Assets
$13,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,044
Total Revenue per Audited Statements
$521,044
Total Revenue per Form 990
$521,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$400,842
Other Expenses$107,192
Total Fundraising Expense$6,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,077$63,769-$318,846
Current Officers, Directors, Trustees, and Key Employees$27,476$6,869-$34,345
Payroll Taxes$19,091$4,773-$23,864
Other Employee Benefits$19,030$4,757-$23,787
Occupancy$17,003$4,251-$21,254
Insurance$16,826$4,207-$21,033
Depreciation Depletion$7,594$1,898-$9,492
Fees for Services Accounting$5,704$1,426-$7,130
Other Expenses$5,943$1,486$6,883$6,883
Office Expenses$4,465$1,116-$5,581
All Other Expenses$3,728$932-$4,660
Advertising$380$95-$475
Interest$295$74-$369
Total Functional Expenses$400,920$100,231$6,883$508,034

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$508,034
Total Expenses per Audited Statements$508,034
Total Expenses per Form 990$508,034
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

A copy of the 990 is sent to each board member by email, and then the 990 is discussed at the next board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to sign a conflict of interest policy upon joining the board. If there would be a conflict of interest, then the board member would not vote on that issue.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

EIN
16-1537024
Phone
5182972019

Signing Officer

Name
Ann Leduc
Title
President
Signed
2014-02-28
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
26

Preparer

Preparer
Daniel M Fordham
Phone
5185637717
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04757
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019030
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023787
IRS990/OtherExpensesGrp/Desc0REPAIR & MAINTENANCE SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD AND FOOD SUPPLIES
IRS990/OtherExpensesGrp/Desc2SCHOOL AIDS
IRS990/OtherExpensesGrp/Desc3FUND RAISING EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt06883
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02797
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11781
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21486
IRS990/OtherExpensesGrp/ProgramServicesAmt011186
IRS990/OtherExpensesGrp/ProgramServicesAmt17122
IRS990/OtherExpensesGrp/ProgramServicesAmt25943
IRS990/OtherExpensesGrp/TotalAmt013983
IRS990/OtherExpensesGrp/TotalAmt18903
IRS990/OtherExpensesGrp/TotalAmt27429
IRS990/OtherExpensesGrp/TotalAmt36883
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt063769
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0255077
IRS990/OtherSalariesAndWagesGrp/TotalAmt0318846
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04773
IRS990/PayrollTaxesGrp/ProgramServicesAmt019091
IRS990/PayrollTaxesGrp/TotalAmt023864
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0369913
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0369913
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0125693
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt089765
IRS990/PYOtherRevenueAmt07590
IRS990/PYProgramServiceRevenueAmt0352325
IRS990/PYRevenuesLessExpensesAmt03395
IRS990/PYSalariesCompEmpBnftPaidAmt0392448
IRS990/PYTotalExpensesAmt0482213
IRS990/PYTotalRevenueAmt0485608
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt013010
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0521044
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt072582
IRS990ScheduleD/BuildingsGrp/DepreciationAmt037418
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0110000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026641
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026641
IRS990ScheduleD/ExpensesSubtotalAmt0508034
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020792
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028979
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049771
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016479
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt079939
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt096418
IRS990ScheduleD/RevenueSubtotalAmt0521044
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0149853
IRS990ScheduleD/TotalExpensesPerForm990Amt0508034
IRS990ScheduleD/TotalRevenuePerForm990Amt0521044
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0521044
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0508034
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVED UNIVERSAL PRE-K FUNDS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS LIMITED FUNDS AND THEREFORE USES THE MEANS DESCRIBED IN QUESTION 2.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT TAKE RACE INTO ACCOUNT, AND THEREFORE DOES NOT TRACK IT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS SENT TO EACH BOARD MEMBER BY EMAIL, AND THEN THE 990 IS DISCUSSED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY UPON JOINING THE BOARD. IF THERE WOULD BE A CONFLICT OF INTEREST, THEN THE BOARD MEMBER WOULD NOT VOTE ON THAT ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.24$1.55$0.69$6.40$6.53$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.33$1.51$0.82$5.41$5.90$0.48
2022Detailed filing. Detailed filing data is available for this year.$2.83$1.53$1.30$5.06$4.90$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.64$1.50$1.14$4.76$4.34$0.42
2020Detailed filing. Detailed filing data is available for this year.$2.24$1.52$0.72$3.80$3.99$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.20$0.92$3.87$3.95$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.14$1.00$3.73$3.69$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.22$0.95$4.04$4.15$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.22$1.07$4.04$4.19$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.28$1.22$4.68$5.31$0.63
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$5.54$5.39$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.10$1.70$5.21$5.08$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.23$1.57$4.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.32$1.54$4.55
2010Summary only. Only limited summary data is available for this year.$2.09$0.47$1.62$4.34$4.22$0.12