Civic Intelligence

El Centro Comunal Borincano Day Care

990 • Fiscal year 2017 • EIN 22-1981621

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

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

0.56x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.94x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

78th percentile

$124,896

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

24th percentile

-3.6%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.6%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$3,237,615

Flat from 2017

Net Assets

Flat

$1,415,257

Flat from 2017

Liabilities

Flat

$1,822,358

Flat from 2017

Revenue

Flat

$1,947,965

Flat from 2017

Expenses

Flat

$1,958,293

Flat from 2017

Net Income

Flat

-$10,328

Flat from 2017

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 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

2017

Assets$3,237,615
Liabilities$1,822,358
Net Assets$1,415,257

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 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

2017

Revenue$1,947,965
Expenses$1,958,293
Net Income-$10,328
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$1,965,132
Mission and Program Overview

Mission

To provide child and infant day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,035,222$2,945,770▼ $89,452
Cash and Non-Interest-Bearing Accounts$163,537$136,391▼ $27,146
Pledges and Grants Receivable$73,013$83,912▲ $10,899
Intangible Assets$75,835$71,542▼ $4,293
Prepaid Expenses and Deferred Charges$9,900--
Total Assets$3,357,507$3,237,615▼ $119,892
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,830,088$1,804,328▼ $25,760
Other Liabilities$72,900--
Accounts Payable and Accrued Expenses$28,934$18,030▼ $10,904
Total Liabilities$1,931,922$1,822,358▼ $109,564
Net Assets / Fund Balance
Unrestricted Net Assets$1,425,585$1,415,257▼ $10,328
Total Net Assets Fund Balance$1,425,585$1,415,257▼ $10,328
Total Liabilities and Net Assets / Fund Balance$3,357,507$3,237,615▼ $119,892

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,882,852$972,823$3,855,675
Equipment$26,994$278,607$305,601
Land$35,924-$35,924
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Antonia PlazaExecutive DirectorFT$124,896$124,896

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,049,655
Program Service Revenue
$915,477
Investment Income
$0
Other Revenue
$-17,167
All Other Contributions
$1,689
Change in Net Assets
$-10,328

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,947,965
Total Revenue per Audited Statements
$1,947,965
Total Revenue per Form 990
$1,947,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,431,417
Other Expenses$526,876
Total Fundraising Expense$14,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$992,971$177,316$11,821$1,182,108
Payroll Taxes$118,843$20,576$1,371$140,790
Other Employee Benefits$90,577$16,820$1,122$108,519
Depreciation Depletion$95,868--$95,868
Occupancy$75,390$9,900-$85,290
Interest-$62,093-$62,093
Insurance-$52,606-$52,606
Fees for Services Other-$37,099-$37,099
Office Expenses-$31,217-$31,217
All Other Expenses$11,835--$11,835
Other Expenses$5,016$956-$5,972
Total Functional Expenses$1,535,396$408,583$14,314$1,958,293

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,958,293
Total Expenses per Audited Statements$1,958,293
Total Expenses per Form 990$1,958,293
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,167
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniv Dinner$32,506$32,506$17,167$15,339
Total Events$32,506$32,506$17,167$15,339
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-
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
2018-05-14
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 Acct
Address
517 White Horse Pike, Haddon Heights, NJ 08035
Preparer
Neal Curry
Phone
8565464683
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IRS990/PrincipalOfficerNm0MELISSA RUIZ-UBARRY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ABBOTT PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT TUITIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0823909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0823909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191568
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01044476
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0592407
IRS990/PYProgramServiceRevenueAmt0891399
IRS990/PYRevenuesLessExpensesAmt0-115565
IRS990/PYSalariesCompEmpBnftPaidAmt01459033
IRS990/PYTotalExpensesAmt02051440
IRS990/PYTotalRevenueAmt01935875
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-10328
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01930937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01021589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01058401
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0978848
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01095575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01099611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05254024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05254024
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01021589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01058401
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IRS990ScheduleA/TotalSupportAmt05254034
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IRS990ScheduleD/BuildingsGrp/BookValueAmt02882852
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0972823
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03855675
IRS990ScheduleD/EquipmentGrp/BookValueAmt026994
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0278607
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0305601
IRS990ScheduleD/ExpensesSubtotalAmt01958293
IRS990ScheduleD/LandGrp/BookValueAmt035924
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueSubtotalAmt01947965
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02945770
IRS990ScheduleD/TotalExpensesPerForm990Amt01958293
IRS990ScheduleD/TotalRevenuePerForm990Amt01947965
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01947965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01958293
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017167
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNIV DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032506
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032506
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032506
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032506
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015339
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017167
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017167
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03357507
IRS990/TotalAssetsEOYAmt03237615
IRS990/TotalAssetsGrp/BOYAmt03357507
IRS990/TotalAssetsGrp/EOYAmt03237615
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01049655
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014314
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0408583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01535396
IRS990/TotalFunctionalExpensesGrp/TotalAmt01958293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01931922
IRS990/TotalLiabilitiesEOYAmt01822358
IRS990/TotalLiabilitiesGrp/BOYAmt01931922
IRS990/TotalLiabilitiesGrp/EOYAmt01822358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01425585
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01415257
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01535396
IRS990/TotalProgramServiceRevenueAmt0915477
IRS990/TotalReportableCompFromOrgAmt0124896
IRS990/TotalRevenueGrp/ExclusionAmt0-17167
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0915477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01947965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03357507
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03237615
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01425585
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01415257
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0428 WOODLAND AVENUE
IRS990/USAddress/CityNm0Cherry Hill
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008002
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTONIA PLAZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum08565410179
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-14
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/FederalOriginalSubmissionId02082222018254kz1b5lw
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-09-11
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.24.158.172

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
2017Detailed filing. Detailed filing data is available for this year.$3.24$1.82$1.42$1.95$1.96$0.01
2017Summary only. Only limited summary data is available for this year.$3.24$1.82$1.42$1.95$1.96$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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