Civic Intelligence

Highlands Community Development Corporation

EIN 16-1723677 • 501(c)3 • Washington, DC

Profile

Day care services (2-12 year old)

3924 4th Street SEWashington, DC 20032

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.35x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.8%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$213,668

Up $213,668 from 2023

Liabilities

Up

$75,671

Up $75,671 from 2023

Net Assets

Up

$137,997

Up $137,997 from 2023

Revenue

Up

$866,579

Up $36,401 (+4.4%) from 2023

Expenses

Down

$899,710

Down $119,087 (-12%) from 2023

Net Income

Up

-$33,131

Up $155,488 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $132,777Liabilities 2011: $30,457Net Assets 2011: $102,3202011Assets 2012: $124,846Liabilities 2012: $19,016Net Assets 2012: $105,8302012Assets 2013: $160,239Liabilities 2013: $13,185Net Assets 2013: $147,0542013Assets 2014: $164,961Liabilities 2014: $14,124Net Assets 2014: $150,8372014Assets 2015: $202,143Liabilities 2015: $27,695Net Assets 2015: $174,4482015Assets 2016: $176,922Liabilities 2016: $37,183Net Assets 2016: $139,7392016Assets 2017: $125,685Liabilities 2017: $77,862Net Assets 2017: $47,8232017Assets 2018: $262,264Liabilities 2018: $48,921Net Assets 2018: $213,3432018Assets 2019: $344,863Liabilities 2019: $59,220Net Assets 2019: $285,6432019Assets 2020: $472,096Liabilities 2020: $194,305Net Assets 2020: $277,7912020Assets 2021: $227,975Liabilities 2021: $227,975Net Assets 2021: $02021Assets 2022: $398,996Liabilities 2022: $39,249Net Assets 2022: $359,7472022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $213,668Liabilities 2024: $75,671Net Assets 2024: $137,9972024

Highlighted filing

2024

Assets$213,668
Liabilities$75,671
Net Assets$137,997

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $827,475Expenses 2011: $796,785Net Income 2011: $30,6902011Expenses 2012: $728,8892012Revenue 2013: $777,329Expenses 2013: $736,105Net Income 2013: $41,2242013Revenue 2014: $836,131Expenses 2014: $782,348Net Income 2014: $53,7832014Revenue 2015: $825,018Expenses 2015: $801,407Net Income 2015: $23,6112015Revenue 2016: $714,483Expenses 2016: $687,519Net Income 2016: $26,9642016Revenue 2017: $661,027Expenses 2017: $752,943Net Income 2017: -$91,9162017Revenue 2018: $1,048,397Expenses 2018: $882,877Net Income 2018: $165,5202018Revenue 2019: $1,137,655Expenses 2019: $923,955Net Income 2019: $213,7002019Revenue 2020: $1,128,268Expenses 2020: $1,136,177Net Income 2020: -$7,9092020Revenue 2021: $1,424,545Expenses 2021: $1,075,722Net Income 2021: $348,8232021Revenue 2022: $1,143,290Expenses 2022: $1,046,764Net Income 2022: $96,5262022Revenue 2023: $830,178Expenses 2023: $1,018,797Net Income 2023: -$188,6192023Revenue 2024: $866,579Expenses 2024: $899,710Net Income 2024: -$33,1312024

Highlighted filing

2024

Revenue$866,579
Expenses$899,710
Net Income-$33,131

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.08$0.14$0.87$0.90$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.83$1.02$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.04$0.36$1.14$1.05$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.23$0.00$1.42$1.08$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.19$0.28$1.13$1.14$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.06$0.29$1.14$0.92$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.05$0.21$1.05$0.88$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.08$0.05$0.66$0.75$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.04$0.14$0.71$0.69$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$0.83$0.80$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.84$0.78$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.78$0.74$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.02$0.11$0.73
2011Summary only. Only limited summary data is available for this year.$0.13$0.03$0.10$0.83$0.80$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$866,579
Mission and Program Overview

Mission

Day care services (2-12 year old)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$192,624$135,547▼ $57,077
Pledges and Grants Receivable$69,340$78,121▲ $8,781
Total Assets$261,964$213,668▼ $48,296
Liabilities
Deferred Revenue$37,869$38,250▲ $381
Accounts Payable and Accrued Expenses$52,967$37,421▼ $15,546
Total Liabilities$90,836$75,671▼ $15,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$171,128$137,997▼ $33,131
Total Net Assets Fund Balance$171,128$137,997▼ $33,131
Total Liabilities and Net Assets / Fund Balance$261,964$213,668▼ $48,296
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$40,104
Program Service Revenue
$822,411
Investment Income
$2,073
Other Revenue
$1,991
Change in Net Assets
$-33,131

Audited Revenue Reconciliation

Revenue per Audited Statements
$866,579
Total Revenue per Audited Statements
$866,579
Total Revenue per Form 990
$866,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$651,637
Other Expenses$248,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$647,525$4,112$0$651,637
Occupancy$96,000$0$0$96,000
All Other Expenses$24,296$70,572$0$94,868
Insurance$7,805$2,169$0$9,974
Fees for Services Management$0$6,600$0$6,600
Other Expenses$2,944$368$0$3,312
Total Functional Expenses$790,370$109,340$0$899,710

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,999,710
Total Expenses per Audited Statements$8,999,710
Total Expenses per Form 990$8,999,710
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
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 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
Filing and Contact Details

Filer

Filer Name
Highlands Community Development Corporation
EIN
16-1723677
Phone
2025626339
Address
3924 4TH STREET SE, WASHINGTON, DC 20032

Signing Officer

Name
Linda Williams
Title
Acting Treasurer
Phone
2025626339
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Spann
Formed
2005
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
0

Preparer

Firm
F S Taylor & Associates P C
Address
1420 N STREET NW SUITE 100, WASHINGTON, DC 20005
Preparer
Terry W Tyler
Phone
2028980008
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

The board reviews 990 annually during presentation of financials

Pt VI, Line 8B

Board must have quorum in order to make business decisions

Pt VI, Line 11B

Return reviwed with board during board meeting

Pt VI, Line 15A

Review by board and review of current salaries

Form 990, Part IX, Line 24E

Transportation 1625. 1625. 0. 0.

Form 990, Part IX, Line 24E

Other 79095. 15202. 63893. 0.

Form 990, Part IX, Line 24E

Educational supplie 24. 0. 24. 0.

Form 990, Part IX, Line 24E

Workers comp 9277. 7469. 1808. 0.

Form 990, Part IX, Line 24E

Furniture and equip 4393. 0. 4393. 0.

Form 990, Part IX, Line 24E

SUPPLIES 454. 0. 454. 0.

Raw XML AppendixShowing 400 of 441 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01128151
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS 990 ANNUALLY DURING PRESENTATION OF FINANCIALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MUST HAVE QUORUM IN ORDER TO MAKE BUSINESS DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RETURN REVIWED WITH BOARD DURING BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY BOARD AND REVIEW OF CURRENT SALARIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSPORTATION 1625. 1625. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER 79095. 15202. 63893. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EDUCATIONAL SUPPLIE 24. 0. 24. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WORKERS COMP 9277. 7469. 1808. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FURNITURE AND EQUIP 4393. 0. 4393. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/TotalAssetsGrp/EOYAmt0213668
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IRS990/TotalContributionsAmt040104
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0790370
IRS990/TotalFunctionalExpensesGrp/TotalAmt0899710
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IRS990/TotalLiabilitiesEOYAmt075671
IRS990/TotalLiabilitiesGrp/BOYAmt090836
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