Civic Intelligence

El Centro Comunal Borincano Day Care

990 • Fiscal year 2023 • EIN 22-1981621

Jan 01, 2023 to Dec 31, 2023 • Filed on May 07, 2024

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

61st percentile

0.23x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.34x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

76th percentile

21%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$143,156

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

5.6%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$5,027,455

Flat from 2023

Net Assets

Flat

$3,877,108

Flat from 2023

Liabilities

Flat

$1,150,347

Flat from 2023

Revenue

Flat

$3,351,509

Flat from 2023

Expenses

Flat

$2,632,161

Flat from 2023

Net Income

Flat

$719,348

Flat from 2023

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 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

2023

Assets$5,027,455
Liabilities$1,150,347
Net Assets$3,877,108

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 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

2023

Revenue$3,351,509
Expenses$2,632,161
Net Income$719,348
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.1
Gross Receipts
$3,351,509
Mission and Program Overview

Mission

To provide child and infant day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,772,102$2,735,380▼ $36,722
Cash and Non-Interest-Bearing Accounts$1,387,741$2,041,533▲ $653,792
Pledges and Grants Receivable$165,584$204,755▲ $39,171
Intangible Assets$50,080$45,787▼ $4,293
Prepaid Expenses and Deferred Charges$37,004--
Total Assets$4,412,511$5,027,455▲ $614,944
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,233,705$1,129,714▼ $103,991
Accounts Payable and Accrued Expenses$21,046$20,633▼ $413
Total Liabilities$1,254,751$1,150,347▼ $104,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,157,760$3,877,108▲ $719,348
Total Net Assets Fund Balance$3,157,760$3,877,108▲ $719,348
Total Liabilities and Net Assets / Fund Balance$4,412,511$5,027,455▲ $614,944

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,631,586$1,472,979$4,104,565
Equipment$67,870$368,466$436,336
Land$35,924-$35,924
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Antonia PlazaExecutive DirectorFT$143,156$143,156

Board Members and Trustees

NameTitle
Franshesca AbedPresident
Braulio VegasVice President
Gabriel ComachoBoard Member
Jose L RubertBoard Member
Lauren KohlBoard Member
Maria TorresBoard Member
Romelia Villegas-diazBoard Member
Wanda GarciaBoard Member
Arlene Acetti-almonteSecretary
Mark a PastorizaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,564,851
Program Service Revenue
$786,658
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,721
Change in Net Assets
$719,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,351,509
Total Revenue per Audited Statements
$3,351,509
Total Revenue per Form 990
$3,351,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,959,178
Other Expenses$672,983
Total Fundraising Expense$19,592
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,288,199$228,694$7,731$1,524,624
Payroll Taxes$134,507$24,019$1,601$160,127
Current Officers, Directors, Trustees, and Key Employees$112,736$21,473$8,947$143,156
Other Employee Benefits$110,267$19,691$1,313$131,271
Depreciation Depletion$127,101--$127,101
Fees for Services Accounting-$102,055-$102,055
Occupancy$92,929--$92,929
Interest-$47,933-$47,933
Insurance-$46,464-$46,464
Office Expenses-$24,340-$24,340
Other Expenses$8,838--$8,838
Fees for Services Other-$5,650-$5,650
Total Functional Expenses$2,092,250$520,319$19,592$2,632,161

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,632,161
Total Expenses per Audited Statements$2,632,161
Total Expenses per Form 990$2,632,161
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
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Treasurer and executive director review before filing

Governing documents etc available to public Part VI line 19

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

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
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
8
Employees
63

Preparer

Firm
Neal Curry Certified Public Account
Address
900 Haddon Avenue Suite 236, Collingswood, NJ 08108
Preparer
Neal Curry
Phone
8565464683
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IRS990/OtherExpensesGrp/TotalAmt38838
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07731
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0228694
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01288199
IRS990/OtherSalariesAndWagesGrp/TotalAmt01524624
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01601
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024019
IRS990/PayrollTaxesGrp/ProgramServicesAmt0134507
IRS990/PayrollTaxesGrp/TotalAmt0160127
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0165584
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0204755
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037004
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ABBOTT PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT TUITIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0677555
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109103
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0677555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109103
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02222715
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0722527
IRS990/PYProgramServiceRevenueAmt0949640
IRS990/PYRevenuesLessExpensesAmt0543508
IRS990/PYSalariesCompEmpBnftPaidAmt01906320
IRS990/PYTotalExpensesAmt02628847
IRS990/PYTotalRevenueAmt03172355
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0719348
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03351509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02597301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02222715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01441494
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01725165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01073361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09060036
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt09060036
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02597301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02222715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01441494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01725165
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01073361
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09060036
IRS990ScheduleA/TotalSupportAmt09060036
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02631586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01472979
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04104565
IRS990ScheduleD/EquipmentGrp/BookValueAmt067870
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0368466
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0436336
IRS990ScheduleD/ExpensesSubtotalAmt02632161
IRS990ScheduleD/LandGrp/BookValueAmt035924
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035924
IRS990ScheduleD/RevenueSubtotalAmt03351509
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02735380
IRS990ScheduleD/TotalExpensesPerForm990Amt02632161
IRS990ScheduleD/TotalRevenuePerForm990Amt03351509
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03351509
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02632161
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER AND EXECUTIVE DIRECTOR REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, BYLAWS, ETC WOULD BE AVAILABLE ON REQUEST AT ORGANIZATION LOCATION.
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04412511
IRS990/TotalAssetsEOYAmt05027455
IRS990/TotalAssetsGrp/BOYAmt04412511
IRS990/TotalAssetsGrp/EOYAmt05027455
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02564851
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019592
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0520319
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02092250
IRS990/TotalFunctionalExpensesGrp/TotalAmt02632161
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01254751
IRS990/TotalLiabilitiesEOYAmt01150347
IRS990/TotalLiabilitiesGrp/BOYAmt01254751
IRS990/TotalLiabilitiesGrp/EOYAmt01150347
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03157760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03877108
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02092250
IRS990/TotalProgramServiceRevenueAmt0786658
IRS990/TotalReportableCompFromOrgAmt0143156
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0786658
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03351509
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04412511
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05027455
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTONIA PLAZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum08565410179
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223339059
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Neal Curry Certified Public Account
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0900 Haddon Avenue Suite 236
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Collingswood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008108
ReturnHeader/PreparerPersonGrp/PhoneNum08565464683
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-08

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
2023Detailed filing. Detailed filing data is available for this year.$5.03$1.15$3.88$3.35$2.63$0.72
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
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