Civic Intelligence

Glassboro Child Development Centers

990 • Fiscal year 2017 • EIN 22-1910475

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

31 South Main StGlassboro, NJ 08028

(856) 881-3331

Siviq Scores

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

Liabilities / Assets

86th percentile

0.79x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Net Margin

21st percentile

-4.2%

Higher net margin than 21% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$69,656

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2017 filings • NTEE P • $1M-$5M nonprofits • Source year 2017

Asset Growth

19th percentile

-5.3%

Faster asset growth than 19% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$400,478

Down $22,266 (-5.3%) from 2016

Net Assets

Down

$84,170

Down $42,270 (-33%) from 2016

Liabilities

Up

$316,308

Up $20,004 (+6.8%) from 2016

Revenue

Up

$1,014,722

Up $118,256 (+13%) from 2016

Expenses

Up

$1,056,992

Up $171,111 (+19%) from 2016

Net Income

Down

-$42,270

Down $52,855 (-499%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $462,650Liabilities 2011: $322,181Net Assets 2011: $140,4692011Assets 2012: $432,864Liabilities 2012: $310,741Net Assets 2012: $122,1232012Assets 2013: $412,851Liabilities 2013: $294,653Net Assets 2013: $118,1982013Assets 2014: $456,654Liabilities 2014: $296,439Net Assets 2014: $160,2152014Assets 2015: $444,833Liabilities 2015: $343,111Net Assets 2015: $101,7222015Assets 2016: $422,744Liabilities 2016: $296,304Net Assets 2016: $126,4402016Assets 2017: $400,478Liabilities 2017: $316,308Net Assets 2017: $84,1702017Assets 2018: $407,858Liabilities 2018: $310,555Net Assets 2018: $97,3032018Assets 2019: $431,763Liabilities 2019: $256,740Net Assets 2019: $175,0232019Assets 2020: $938,049Liabilities 2020: $328,639Net Assets 2020: $609,4102020Assets 2021: $726,089Liabilities 2021: $376,282Net Assets 2021: $349,8072021Assets 2022: $1,735,838Liabilities 2022: $283,333Net Assets 2022: $1,452,5052022Assets 2023: $1,675,441Liabilities 2023: $264,215Net Assets 2023: $1,411,2262023Assets 2024: $1,855,088Liabilities 2024: $258,027Net Assets 2024: $1,597,0612024

Highlighted filing

2017

Assets$400,478
Liabilities$316,308
Net Assets$84,170

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $935,1172011Revenue 2012: $920,668Expenses 2012: $911,154Net Income 2012: $9,5142012Revenue 2013: $794,822Expenses 2013: $798,747Net Income 2013: -$3,9252013Revenue 2014: $786,855Expenses 2014: $743,342Net Income 2014: $43,5132014Revenue 2015: $764,798Expenses 2015: $822,797Net Income 2015: -$57,9992015Revenue 2016: $896,466Expenses 2016: $885,881Net Income 2016: $10,5852016Revenue 2017: $1,014,722Expenses 2017: $1,056,992Net Income 2017: -$42,2702017Revenue 2018: $1,090,858Expenses 2018: $1,077,725Net Income 2018: $13,1332018Revenue 2019: $1,193,883Expenses 2019: $1,095,288Net Income 2019: $98,5952019Revenue 2020: $1,518,620Expenses 2020: $1,005,764Net Income 2020: $512,8562020Revenue 2021: $1,499,353Expenses 2021: $1,758,958Net Income 2021: -$259,6052021Revenue 2022: $3,411,401Expenses 2022: $2,308,703Net Income 2022: $1,102,6982022Revenue 2023: $2,284,167Expenses 2023: $2,325,446Net Income 2023: -$41,2792023Revenue 2024: $2,653,890Expenses 2024: $2,468,055Net Income 2024: $185,8352024

Highlighted filing

2017

Revenue$1,014,722
Expenses$1,056,992
Net Income-$42,270
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,014,722
Mission and Program Overview

Mission

To provide daycare services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$263,192$241,743▼ $21,449
Accounts Receivable$87,107$92,781▲ $5,674
Pledges and Grants Receivable$43,000$42,000▼ $1,000
Cash and Non-Interest-Bearing Accounts$29,348$23,857▼ $5,491
Savings and Temporary Cash Investments$97$97→ $0
Total Assets$422,744$400,478▼ $22,266
Liabilities
Mortgage Notes Payable Secured by Investment Property$210,238$200,249▼ $9,989
Other Liabilities$46,995$60,986▲ $13,991
Accounts Payable and Accrued Expenses$26,576$41,078▲ $14,502
Unsecured Notes Loans Payable$12,495$13,995▲ $1,500
Total Liabilities$296,304$316,308▲ $20,004
Net Assets / Fund Balance
Unrestricted Net Assets$126,440$84,170▼ $42,270
Total Net Assets Fund Balance$126,440$84,170▼ $42,270
Total Liabilities and Net Assets / Fund Balance$422,744$400,478▼ $22,266

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$222,407$437,786$660,193
Land$40,783-$40,783
Buildings$-21,447$21,447-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan DillonExecutive DirectorFT$69,656$69,656

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$332,357
Program Service Revenue
$669,914
Investment Income
$0
Other Revenue
$12,451
All Other Contributions
$190,936
Change in Net Assets
$-42,270

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,014,772
Total Revenue per Audited Statements
$1,014,772
Total Revenue per Form 990
$1,014,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$847,608
Other Expenses$209,384
Total Fundraising Expense$2,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$693,237$44,774-$738,011
All Other Expenses$63,937$35,883$2,073$101,893
Current Officers, Directors, Trustees, and Key Employees-$69,656-$69,656
Payroll Taxes$34,282$5,659-$39,941
Insurance$27,461$1,421-$28,882
Depreciation Depletion$21,447--$21,447
Interest$12,003--$12,003
Fees for Services Accounting-$6,800-$6,800
Other Expenses$4,452$1,536-$5,988
Conferences and Meetings$2,726--$2,726
Travel$1,748--$1,748
Advertising$538--$538
Total Functional Expenses$882,019$172,900$2,073$1,056,992

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,056,992
Total Expenses per Audited Statements$1,056,992
Total Expenses per Form 990$1,056,992
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
Accrued Salaries and Wages$20,995
FICA Payable$16,801
FWT Payable$7,224
NJ UC Payable$7,063
Various Payroll Payables$4,808
Customer Deposits$3,839
NJ Withholding Payable$256
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Officer directors etc family relationship Part VI line 2

There is a family relationship between two officers.

Form 990 governing body review Part VI line 11

Form 990 was presented to officers for review before signed and mailed.

Conflict of interest policy compliance Part VI line 12C

Annually a conflict of interest survey is distributed to all staff, volunteers and board members to complete. A copy is maintained for the records.

Governing documents etc available to public Part VI line 19

Others can request to view the governing documents, conflicts of interest policy and financial statements.

Filing and Contact Details

Filer

Filer Name
Glassboro Child Development
EIN
22-1910475
Address
31 SOUTH MAIN ST, GLASSBORO, NJ 08028

Signing Officer

Name
Joan Dillon
Title
Executive Direc
Phone
8568813331
Signed
2018-05-15
Discuss with paid preparer
No

Organization Details

Formed
1970
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
5
Employees
68

Preparer

Firm
ARJ Business Services LLC
Address
4551 Route 42 Suite 2, Turnersville, NJ 08012
Preparer
Marcie Dewey
Phone
8569563739
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Payroll tax liability was decreased by $15547 in early 2018

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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/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0167810
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0316129
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040783
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0222407
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Various Payroll Payables
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FWT Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NJ Withholding Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Customer Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Accrued Salaries and Wages
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS A FAMILY RELATIONSHIP BETWEEN TWO OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS PRESENTED TO OFFICERS FOR REVIEW BEFORE SIGNED AND MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY A CONFLICT OF INTEREST SURVEY IS DISTRIBUTED TO ALL STAFF, VOLUNTEERS AND BOARD MEMBERS TO COMPLETE. A COPY IS MAINTAINED FOR THE RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHERS CAN REQUEST TO VIEW THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll tax liability was decreased by $15547 in early 2018
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0400478
IRS990/TotalAssetsGrp/BOYAmt0422744
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02073
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0172900
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0882019
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0316308
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IRS990/TotalLiabilitiesGrp/EOYAmt0316308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0126440
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IRS990/TotalProgramServiceRevenueAmt0669914
IRS990/TotalReportableCompFromOrgAmt069656

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.26$1.60$2.65$2.47$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.68$0.26$1.41$2.28$2.33$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.28$1.45$3.41$2.31$1.10
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.38$0.35$1.50$1.76$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.33$0.61$1.52$1.01$0.51
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.26$0.18$1.19$1.10$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.31$0.10$1.09$1.08$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.32$0.08$1.01$1.06$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.30$0.13$0.90$0.89$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.34$0.10$0.76$0.82$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.30$0.16$0.79$0.74$0.04
2013Summary only. Only limited summary data is available for this year.$0.41$0.29$0.12$0.79$0.80$0.00
2012Summary only. Only limited summary data is available for this year.$0.43$0.31$0.12$0.92$0.91$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.32$0.14$0.94