Civic Intelligence

El Centro Comunal Borincano Day Care

990 • Fiscal year 2016 • EIN 22-1981621

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 20, 2017

438 Martin Luther King BoulevardCamden, NJ 08103

(856) 541-0179

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.58x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.00x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

27th percentile

-6.0%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

79th percentile

$128,367

Higher top officer pay than 79% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

19th percentile

-5.8%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

5.8%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,357,507

Down $206,618 (-5.8%) from 2015

Net Assets

Down

$1,425,585

Down $115,565 (-7.5%) from 2015

Liabilities

Down

$1,931,922

Down $91,053 (-4.5%) from 2015

Revenue

Up

$1,935,875

Up $106,263 (+5.8%) from 2015

Expenses

Up

$2,051,440

Up $142,966 (+7.5%) from 2015

Net Income

Down

-$115,565

Down $36,703 (-47%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,587,526Liabilities 2011: $2,243,147Net Assets 2011: $1,344,3792011Assets 2012: $3,535,377Liabilities 2012: $2,156,919Net Assets 2012: $1,378,4582012Assets 2013: $3,539,283Liabilities 2013: $2,038,248Net Assets 2013: $1,501,0352013Assets 2014: $3,657,135Liabilities 2014: $2,037,123Net Assets 2014: $1,620,0122014Assets 2015: $3,564,125Liabilities 2015: $2,022,975Net Assets 2015: $1,541,1502015Assets 2016: $3,357,507Liabilities 2016: $1,931,922Net Assets 2016: $1,425,5852016Assets 2017: $3,237,615Liabilities 2017: $1,822,358Net Assets 2017: $1,415,2572017Assets 2018: $3,163,066Liabilities 2018: $1,701,167Net Assets 2018: $1,461,8992018Assets 2019: $3,317,908Liabilities 2019: $1,585,951Net Assets 2019: $1,731,9572019Assets 2020: $3,788,514Liabilities 2020: $1,483,460Net Assets 2020: $2,305,0542020Assets 2021: $3,978,207Liabilities 2021: $1,363,955Net Assets 2021: $2,614,2522021Assets 2022: $4,412,511Liabilities 2022: $1,254,751Net Assets 2022: $3,157,7602022Assets 2023: $5,027,455Liabilities 2023: $1,150,347Net Assets 2023: $3,877,1082023Assets 2024: $4,521,105Liabilities 2024: $85,208Net Assets 2024: $4,435,8972024

Highlighted filing

2016

Assets$3,357,507
Liabilities$1,931,922
Net Assets$1,425,585

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,729,282Expenses 2011: $1,774,678Net Income 2011: -$45,3962011Revenue 2012: $1,817,109Expenses 2012: $1,784,623Net Income 2012: $32,4862012Revenue 2013: $1,920,171Expenses 2013: $1,797,594Net Income 2013: $122,5772013Revenue 2014: $2,016,072Expenses 2014: $1,897,095Net Income 2014: $118,9772014Revenue 2015: $1,829,612Expenses 2015: $1,908,474Net Income 2015: -$78,8622015Revenue 2016: $1,935,875Expenses 2016: $2,051,440Net Income 2016: -$115,5652016Revenue 2017: $1,947,965Expenses 2017: $1,958,293Net Income 2017: -$10,3282017Revenue 2018: $2,116,758Expenses 2018: $2,070,116Net Income 2018: $46,6422018Revenue 2019: $2,307,985Expenses 2019: $2,037,927Net Income 2019: $270,0582019Revenue 2020: $2,682,932Expenses 2020: $2,109,835Net Income 2020: $573,0972020Revenue 2021: $2,520,729Expenses 2021: $2,211,531Net Income 2021: $309,1982021Revenue 2022: $3,172,355Expenses 2022: $2,628,847Net Income 2022: $543,5082022Revenue 2023: $3,351,509Expenses 2023: $2,632,161Net Income 2023: $719,3482023Revenue 2024: $3,483,119Expenses 2024: $2,924,331Net Income 2024: $558,7882024

Highlighted filing

2016

Revenue$1,935,875
Expenses$2,051,440
Net Income-$115,565
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,935,875
Mission and Program Overview

Mission

To provide child and infant day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,135,420$3,035,222▼ $100,198
Cash and Non-Interest-Bearing Accounts$251,214$163,537▼ $87,677
Intangible Assets$80,128$75,835▼ $4,293
Pledges and Grants Receivable$86,938$73,013▼ $13,925
Prepaid Expenses and Deferred Charges$10,425$9,900▼ $525
Total Assets$3,564,125$3,357,507▼ $206,618
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,924,268$1,830,088▼ $94,180
Other Liabilities$71,400$72,900▲ $1,500
Accounts Payable and Accrued Expenses$27,307$28,934▲ $1,627
Total Liabilities$2,022,975$1,931,922▼ $91,053
Net Assets / Fund Balance
Unrestricted Net Assets$1,541,150$1,425,585▼ $115,565
Total Net Assets Fund Balance$1,541,150$1,425,585▼ $115,565
Total Liabilities and Net Assets / Fund Balance$3,564,125$3,357,507▼ $206,618

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,965,063$890,612$3,855,675
Equipment$34,235$269,242$303,477
Land$35,924-$35,924
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Antonia PlazaExecutive DirectorFT$128,367$128,367

Board Members and Trustees

NameTitle
Melissa Ruiz-ubarryPresident
Iris EchevarriaVice President
David MunozBoard Member
Franshesca AbedBoard Member
Luis JapaBoard Member
Marizol SantiagoBoard Member
Richard SamaniegoBoard Member
Arlene Acetti-almonteSecretary
Aida CruzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,044,476
Program Service Revenue
$891,399
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,495
Change in Net Assets
$-115,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,935,875
Total Revenue per Audited Statements
$1,935,875
Total Revenue per Form 990
$1,935,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,459,033
Other Expenses$592,407
Total Fundraising Expense$15,972
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$993,210$174,626$12,870$1,180,706
Other Employee Benefits$118,872$20,901$1,540$141,313
Payroll Taxes$115,257$20,264$1,493$137,014
Depreciation Depletion$106,691--$106,691
Occupancy$79,823--$79,823
Interest-$70,672-$70,672
Insurance-$63,810-$63,810
Fees for Services Other-$41,521-$41,521
Office Expenses-$21,832-$21,832
All Other Expenses$21,631--$21,631
Other Expenses$5,279$803$69$6,151
Total Functional Expenses$1,621,039$414,429$15,972$2,051,440

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,051,440
Total Expenses per Audited Statements$2,051,440
Total Expenses per Form 990$2,051,440
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
Refundable Advances$72,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
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 governing body review Part VI line 11

Governing documents, bylaws, etc would be available on request at organization location.

Governing documents etc available to public Part VI line 19

Treasurer and executive director review before mailing

Filing and Contact Details

Filer

Filer Name
El Centro Comunal Borincano Daycare
EIN
22-1981621
Address
438 MARTIN LUTHER KING BOULEVARD, Camden, NJ 08103

Signing Officer

Name
Antonia Plaza
Title
Executive Direc
Phone
8565410179
Signed
2017-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Ruiz-ubarry
Formed
1976
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
79
Volunteers
14

Preparer

Firm
Neal Curry Certified Public Account
Address
517 White Horse Pike, Haddon Heights, NJ 08035
Preparer
Neal Curry
Phone
8565464683
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09900
IRS990/PrincipalOfficerNm0MELISSA RUIZ-UBARRY
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IRS990/ProgramServiceRevenueGrp/Desc1STUDENT TUITIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165607
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165607
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IRS990/PYContributionsGrantsAmt0978848
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IRS990/PYProgramServiceRevenueAmt0850764
IRS990/PYRevenuesLessExpensesAmt0-78862
IRS990/PYSalariesCompEmpBnftPaidAmt01346942
IRS990/PYTotalExpensesAmt01908474
IRS990/PYTotalRevenueAmt01829612
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-115565
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IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0890612
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03855675
IRS990ScheduleD/EquipmentGrp/BookValueAmt034235
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0269242
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0303477
IRS990ScheduleD/ExpensesSubtotalAmt02051440
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IRS990ScheduleD/TotalLiabilityAmt072900
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING DOCUMENTS, BYLAWS, ETC WOULD BE AVAILABLE ON REQUEST AT ORGANIZATION LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER AND EXECUTIVE DIRECTOR REVIEW BEFORE MAILING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01621039
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IRS990/TotalLiabilitiesGrp/EOYAmt01931922
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IRS990/TotalProgramServiceRevenueAmt0891399
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0891399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01935875
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03357507
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01541150
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01425585
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTONIA PLAZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum08565410179
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EL CENTRO COMUNAL BORINCANO DAYCARE
ReturnHeader/Filer/BusinessNameControlTxt0ELCE
ReturnHeader/Filer/EIN0221981621
ReturnHeader/Filer/USAddress/AddressLine1Txt0438 MARTIN LUTHER KING BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0Camden
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008103
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06107FC8C658AB5D57FAA8737CB1C14E820424349
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06107FC8C658AB5D57FAA8737CB1C14E820424349
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId02082222017270z5ik5jn
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-09-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.24.146.182
ReturnHeader/FilingSecurityInformation/IPDt02017-09-27
ReturnHeader/FilingSecurityInformation/IPTm013:30:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223339059
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Neal Curry Certified Public Account
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0517 White Horse Pike

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.$4.52$0.09$4.44$3.48$2.92$0.56
2023Summary only. Only limited summary data is available for this year.$5.03$1.15$3.88$3.35$2.63$0.72
2022Summary only. Only limited summary data is available for this year.$4.41$1.25$3.16$3.17$2.63$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$1.36$2.61$2.52$2.21$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$1.48$2.31$2.68$2.11$0.57
2019Summary only. Only limited summary data is available for this year.$3.32$1.59$1.73$2.31$2.04$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$1.70$1.46$2.12$2.07$0.05
2017Summary only. Only limited summary data is available for this year.$3.24$1.82$1.42$1.95$1.96$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.36$1.93$1.43$1.94$2.05$0.12
2015Summary only. Only limited summary data is available for this year.$3.56$2.02$1.54$1.83$1.91$0.08
2014Summary only. Only limited summary data is available for this year.$3.66$2.04$1.62$2.02$1.90$0.12
2013Summary only. Only limited summary data is available for this year.$3.54$2.04$1.50$1.92$1.80$0.12
2012Summary only. Only limited summary data is available for this year.$3.54$2.16$1.38$1.82$1.78$0.03
2011Summary only. Only limited summary data is available for this year.$3.59$2.24$1.34$1.73$1.77$0.05