Civic Intelligence

Building Blocks Daycare Ministries Inc

EIN 20-1524538 • 501(c)3 • Fort Wayne, IN

Profile

Provide services to enable parents to be gainfully employed and provide a safe christian atmosphere to nurture children.

3301 East Coliseum BlvdFort Wayne, IN 46805

www.bbdmi.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

31st percentile

-9.2%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

86th percentile

$13,310

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-63%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$65,506

Down $19,084 (-23%) from 2015

Liabilities

Down

$0

Down $6,689 (-100%) from 2015

Net Assets

Down

$65,506

Down $12,395 (-16%) from 2015

Revenue

Down

$135,321

Down $227,299 (-63%) from 2015

Expenses

Down

$147,716

Down $200,451 (-58%) from 2015

Net Income

Down

-$12,395

Down $26,848 (-186%) from 2015

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $115,110Liabilities 2010: $8,794Net Assets 2010: $106,3162010Assets 2011: $91,055Liabilities 2011: $5,843Net Assets 2011: $85,2122011Assets 2012: $99,685Liabilities 2012: $3,120Net Assets 2012: $96,5652012Assets 2013: $108,595Liabilities 2013: $4,844Net Assets 2013: $103,7512013Assets 2014: $71,514Liabilities 2014: $8,066Net Assets 2014: $63,4482014Assets 2015: $84,590Liabilities 2015: $6,689Net Assets 2015: $77,9012015Assets 2016: $65,506Liabilities 2016: $0Net Assets 2016: $65,5062016

Highlighted filing

2016

Assets$65,506
Liabilities$0
Net Assets$65,506

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $360,4852010Expenses 2011: $398,4702011Expenses 2012: $390,7632012Revenue 2013: $345,357Expenses 2013: $338,171Net Income 2013: $7,1862013Revenue 2014: $385,378Expenses 2014: $425,681Net Income 2014: -$40,3032014Revenue 2015: $362,620Expenses 2015: $348,167Net Income 2015: $14,4532015Revenue 2016: $135,321Expenses 2016: $147,716Net Income 2016: -$12,3952016

Highlighted filing

2016

Revenue$135,321
Expenses$147,716
Net Income-$12,395

Filings

Latest Detailed Filing

The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 7, 2015
Return Version
2014v5.0
Gross Receipts
$385,378
Mission and Program Overview

Mission

Provide childcare services to enable parents to be gainfully employed and provide a safe christian atmosphere to nurture children.

Provide services to enable parents to be gainfully employed and provide a safe christian atmosphere to nurture children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$50,519$42,385▼ $8,134
Cash and Non-Interest-Bearing Accounts$55,852$27,513▼ $28,339
Accounts Receivable$2,224$1,616▼ $608
Total Assets$108,595$71,514▼ $37,081
Liabilities
Accounts Payable and Accrued Expenses$4,844$8,066▲ $3,222
Total Liabilities$4,844$8,066▲ $3,222
Net Assets / Fund Balance
Unrestricted Net Assets$103,751$63,448▼ $40,303
Total Net Assets Fund Balance$103,751$63,448▼ $40,303
Total Liabilities and Net Assets / Fund Balance$108,595$71,514▼ $37,081

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$41,956$14,488$56,444
Other Land Buildings$429$71$500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trisha FranksDaycare DireFT$25,095$25,095

Board Members and Trustees

NameTitle
David E KellerPresident
John BielkoAssist Treas
Dorothy BielkoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$657
Program Service Revenue
$383,359
Investment Income
$0
Other Revenue
$1,362
Change in Net Assets
$-40,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,937
Other Expenses$174,744
Total Fundraising Expense$2,870
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,576$39,562$2,082$208,220
Occupancy$82,696$20,674-$103,370
Office Expenses$23,714$6,802-$30,516
Current Officers, Directors, Trustees, and Key Employees$2,510$22,335$251$25,096
Payroll Taxes$14,097$3,348$176$17,621
Depreciation Depletion$8,135--$8,135
Fees for Services Other$198$5,427-$5,625
Fees for Services Accounting-$750-$750
Other Expenses$670$1,724$361$361
Total Functional Expenses$322,013$100,798$2,870$425,681
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
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, Page 6, Part VI, Line 2

Dorothy bielko john bielko treasurer assist treas family relationship

Form 990, Page 6, Part VI, Line 11B

Two board members review form 990 before filing.

Form 990, Page 6, Part VI, Line 15A

The day care director's salary is approved by the board. The salary is arrived at by mutual agreement between the director and the board. No comparability data is used from other organizations.

Form 990, Page 6, Part VI, Line 18

The organization's irs form 990 for the prior three years is available at www.guidestar.org.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest statement and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Building Blocks Daycare Ministries
EIN
20-1524538
Phone
2604323427
Address
3301 EAST COLISEUM BLVD, FORT WAYNE, IN 46805

Signing Officer

Name
John Bielko
Title
Assistant Treasurer
Phone
2604323427
Signed
2015-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Bielko
Formed
2004
Legal Domicile
In
Voting Board Members
4
Independent Board Members
3
Employees
32
Volunteers
5

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Mark S Westerhausen CPA
Phone
2604232414
Raw XML Appendix348 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOROTHY BIELKO JOHN BIELKO TREASURER ASSIST TREAS FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TWO BOARD MEMBERS REVIEW FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DAY CARE DIRECTOR'S SALARY IS APPROVED BY THE BOARD. THE SALARY IS ARRIVED AT BY MUTUAL AGREEMENT BETWEEN THE DIRECTOR AND THE BOARD. NO COMPARABILITY DATA IS USED FROM OTHER ORGANIZATIONS.
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IRS990/TotalLiabilitiesBOYAmt04844
IRS990/TotalLiabilitiesEOYAmt08066
IRS990/TotalLiabilitiesGrp/BOYAmt04844
IRS990/TotalLiabilitiesGrp/EOYAmt08066
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103751
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt063448
IRS990/TotalProgramServiceExpensesAmt0322013
IRS990/TotalProgramServiceRevenueAmt0383359
IRS990/TotalReportableCompFromOrgAmt025095
IRS990/TotalRevenueGrp/ExclusionAmt01362
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0385378
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt071514
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0103751
IRS990/UnrestrictedNetAssetsGrp/EOYAmt063448
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03301 EAST COLISEUM BLVD
IRS990/USAddress/CityNm0FORT WAYNE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046805
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BBDMI.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BIELKO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASSISTANT TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02604323427
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUILDING BLOCKS DAYCARE MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0BUIL
ReturnHeader/Filer/EIN0201524538
ReturnHeader/Filer/PhoneNum02604323427
ReturnHeader/Filer/USAddress/AddressLine1Txt03301 EAST COLISEUM BLVD
ReturnHeader/Filer/USAddress/CityNm0FORT WAYNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046805
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351344820
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DULIN WARD & DEWALD INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09921 DUPONT CIRCLE DR W 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0468251610
ReturnHeader/PreparerPersonGrp/PhoneNum02604232414
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S WESTERHAUSEN CPA
ReturnHeader/ReturnTs02015-08-10T07:46:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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