Civic Intelligence

Eastern Child Development Center

990 • Fiscal year 2014 • EIN 20-3523780

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 14, 2015

5100 Eastern SEAlbuquerque, NM 87108

(505) 232-2883

Siviq Scores

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

Liabilities / Assets

98th percentile

1.49x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

5.5%

Higher net margin than 58% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$28,215

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Asset Growth

97th percentile

250%

Faster asset growth than 97% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$36,377

Up $25,990 (+250%) from 2013

Net Assets

Up

-$17,868

Up $14,760 (+45%) from 2013

Liabilities

Up

$54,245

Up $11,230 (+26%) from 2013

Revenue

Up

$1,448,717

Up $280,369 (+24%) from 2013

Expenses

Up

$1,368,944

Up $243,390 (+22%) from 2013

Net Income

Up

$79,773

Up $36,979 (+86%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $34,012Liabilities 2010: $70,044Net Assets 2010: -$36,0322010Assets 2011: $18,329Liabilities 2011: $51,893Net Assets 2011: -$33,5642011Assets 2012: $15,953Liabilities 2012: $38,750Net Assets 2012: -$22,7972012Assets 2013: $10,387Liabilities 2013: $43,015Net Assets 2013: -$32,6282013Assets 2014: $36,377Liabilities 2014: $54,245Net Assets 2014: -$17,8682014Assets 2015: $93,016Liabilities 2015: $102,871Net Assets 2015: -$9,8552015Assets 2016: $112,400Liabilities 2016: $1,455Net Assets 2016: $110,9452016Assets 2017: $72,623Liabilities 2017: $33,809Net Assets 2017: $38,8142017Assets 2018: $181,186Liabilities 2018: $0Net Assets 2018: $181,1862018Assets 2019: $138,154Liabilities 2019: -$1,882Net Assets 2019: $140,0362019Assets 2020: $258,460Liabilities 2020: $10,641Net Assets 2020: $247,8192020Assets 2021: $789,780Liabilities 2021: $0Net Assets 2021: $789,7802021Assets 2022: $1,326,230Liabilities 2022: $0Net Assets 2022: $1,326,2302022Assets 2023: $1,439,656Liabilities 2023: $19,382Net Assets 2023: $1,420,2742023Assets 2024: $1,411,795Liabilities 2024: $16,034Net Assets 2024: $1,395,7612024

Highlighted filing

2014

Assets$36,377
Liabilities$54,245
Net Assets-$17,868

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $935,915Expenses 2010: $913,112Net Income 2010: $22,8032010Expenses 2011: $943,6012011Revenue 2012: $1,127,922Expenses 2012: $1,058,887Net Income 2012: $69,0352012Revenue 2013: $1,168,348Expenses 2013: $1,125,554Net Income 2013: $42,7942013Revenue 2014: $1,448,717Expenses 2014: $1,368,944Net Income 2014: $79,7732014Revenue 2015: $1,376,678Expenses 2015: $1,367,700Net Income 2015: $8,9782015Revenue 2016: $1,230,931Expenses 2016: $1,171,765Net Income 2016: $59,1662016Revenue 2017: $1,302,133Expenses 2017: $1,267,236Net Income 2017: $34,8972017Revenue 2018: $1,612,606Expenses 2018: $1,482,735Net Income 2018: $129,8712018Revenue 2019: $1,570,490Expenses 2019: $1,631,323Net Income 2019: -$60,8332019Revenue 2020: $1,346,496Expenses 2020: $1,273,260Net Income 2020: $73,2362020Revenue 2021: $1,864,070Expenses 2021: $1,283,094Net Income 2021: $580,9762021Revenue 2022: $2,121,763Expenses 2022: $1,595,485Net Income 2022: $526,2782022Revenue 2023: $1,920,059Expenses 2023: $1,788,455Net Income 2023: $131,6042023Revenue 2024: $1,936,133Expenses 2024: $1,867,640Net Income 2024: $68,4932024

Highlighted filing

2014

Revenue$1,448,717
Expenses$1,368,944
Net Income$79,773
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 14, 2015
Return Version
2014v5.0
Gross Receipts
$1,448,717
Mission and Program Overview

Mission

To provide quality child care

To provide quality child care and education for low income families so that parents can work

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,302$28,292▲ $25,990
Prepaid Expenses and Deferred Charges$8,085$8,085→ $0
Rtn Earn Endowment Incm Other Fnds$-32,628$-17,868▲ $14,760
Total Assets$10,387$36,377▲ $25,990
Liabilities
Unsecured Notes Loans Payable$42,515$49,373▲ $6,858
Other Liabilities$500$4,438▲ $3,938
Accounts Payable and Accrued Expenses-$434-
Total Liabilities$43,015$54,245▲ $11,230
Net Assets / Fund Balance
Total Net Assets Fund Balance$-32,628$-17,868▲ $14,760
Total Liabilities and Net Assets / Fund Balance$10,387$36,377▲ $25,990
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristeena DehneEmployeeFT$28,215$28,215
Ilene MarchantEmployeeFT$27,000$27,000
Maria L CarrascoEmployeeFT$14,729$14,729

Board Members and Trustees

NameTitle
Kenisha WorrellPresident
Cristyn ThompsonVice President
Hanna GutierrezDirector
Heather GoochSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,206,797
Program Service Revenue
$241,920
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$79,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$819,210
Other Expenses$549,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$677,406$61,556$0$738,962
Occupancy$182,148$16,552$0$198,700
All Other Expenses$122,926$10,536$0$133,462
Office Expenses$78,727$7,154$0$85,881
Payroll Taxes$54,121$4,918$0$59,039
Insurance$36,717$3,882$0$40,599
Fees for Services Management$27,501$2,499$0$30,000
Other Employee Benefits$19,442$1,767$0$21,209
Other Expenses$8,682$789$0$9,471
Travel$8,377$761$0$9,138
Advertising$4,733$430$0$5,163
Information Technology$907$82$0$989
Total Functional Expenses$1,254,991$113,953$0$1,368,944
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
Other Liabilities$4,438
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Eastern Child Development Center
EIN
20-3523780
Phone
5052322883
Address
5100 EASTERN SE, ALBUQUERQUE, NM 87108

Signing Officer

Name
Kristeena L Dehne
Title
Chief Financial Officer
Phone
5052322883
Signed
2015-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hannah Gutierez
Formed
2005
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
4
Employees
80
Volunteers
3

Preparer

Firm
PNL Accounting & Tax Service LLC
Address
2060 Main Street NE Suite C, Los Lunas, NM 87031
Preparer
Paul Lucero Mba Afsp
Phone
5058657001
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

The daycare employed I M Enterprises LLC to manage the facility, 8 Marquez LN Los Lunas, NM 87031

Pt VI, Line 11B

The governing body reviewed Form 990 including Part IV line 11.

Pt VI, Line 15A

The CEO director and top management meet regularly to review compensation of other officers and key employees.

Pt VI, Line 15B

The Board holds special meetings to evaluate the compensation of all employees.

Pt VI, Line 19

Tax Form 990 and all governing documents are available at the center.

Pt XI

Adjustments to fund balances due to changes in bookkeeping program. Balance adjustments made to reflect actual balances.

Form 990, Part IX, Line 24F

A. Tax filing fees 1479. 1356. 123. 0. B.janitorial service 0. 0. 0. C.cacfp-non-food 952. 952. 0. 0. D. Building maintenance 63613. 58314. 5299. 0. E.property tax 16986. 15571. 1415. 0. F.utilities 40947. 37536. 3411. 0. G.food 6025. 6025. 0. H.staff development 3460. 3172. 288. 0. I.storage unit j.operaing expenses

Raw XML Appendix395 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/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0241919
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0133963
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt062300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt043848
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0482030
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91430
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.95330
IRS990ScheduleA/PublicSupportTotal170Amt05142339
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01206797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01034385
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01065622
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0934808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0900727
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05142339
IRS990ScheduleA/TotalSupportAmt05624369
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04438
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt04438
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The daycare employed I M Enterprises LLC to manage the facility, 8 Marquez LN Los Lunas, NM 87031
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body reviewed Form 990 including Part IV line 11.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The CEO director and top management meet regularly to review compensation of other officers and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board holds special meetings to evaluate the compensation of all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Tax Form 990 and all governing documents are available at the center.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Adjustments to fund balances due to changes in bookkeeping program. Balance adjustments made to reflect actual balances.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A. TAX FILING FEES 1479. 1356. 123. 0. B.JANITORIAL SERVICE 0. 0. 0. C.CACFP-NON-FOOD 952. 952. 0. 0. D. BUILDING MAINTENANCE 63613. 58314. 5299. 0. E.PROPERTY TAX 16986. 15571. 1415. 0. F.UTILITIES 40947. 37536. 3411. 0. G.FOOD 6025. 6025. 0. H.STAFF DEVELOPMENT 3460. 3172. 288. 0. I.STORAGE UNIT J.OPERAING EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010387
IRS990/TotalAssetsEOYAmt036377
IRS990/TotalAssetsGrp/BOYAmt010387
IRS990/TotalAssetsGrp/EOYAmt036377
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01206797
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113953
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01254991
IRS990/TotalFunctionalExpensesGrp/TotalAmt01368944
IRS990/TotalGrossUBIAmt020152
IRS990/TotalLiabilitiesBOYAmt043015
IRS990/TotalLiabilitiesEOYAmt054245
IRS990/TotalLiabilitiesGrp/BOYAmt043015
IRS990/TotalLiabilitiesGrp/EOYAmt054245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-32628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-17868
IRS990/TotalProgramServiceExpensesAmt01254991
IRS990/TotalProgramServiceRevenueAmt0241920
IRS990/TotalReportableCompFromOrgAmt069944
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221768
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01448717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt020152
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010387
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036377
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0761
IRS990/TravelGrp/ProgramServicesAmt08377
IRS990/TravelGrp/TotalAmt09138
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt042515
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt049373
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012509 Catkill LN NE
IRS990/USAddress/CityNm0Albuquerque
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087111
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTEENA L DEHNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05052322883
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTERN CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0203523780
ReturnHeader/Filer/PhoneNum05052322883
ReturnHeader/Filer/USAddress/AddressLine1Txt05100 EASTERN SE
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087108
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PNL Accounting & Tax Service LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02060 Main Street NE Suite C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Lunas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087031
ReturnHeader/PreparerPersonGrp/PhoneNum05058657001
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL LUCERO MBA AFSP
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-04-06T07:45:04-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.02$1.40$1.94$1.87$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.02$1.42$1.92$1.79$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$2.12$1.60$0.53
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.86$1.28$0.58
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$1.35$1.27$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$1.57$1.63$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.61$1.48$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$1.30$1.27$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.23$1.17$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.10$0.01$1.38$1.37$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.05$0.02$1.45$1.37$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.04$0.03$1.17$1.13$0.04
2012Summary only. Only limited summary data is available for this year.$0.02$0.04$0.02$1.13$1.06$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.05$0.03$0.94
2010Summary only. Only limited summary data is available for this year.$0.03$0.07$0.04$0.94$0.91$0.02