Civic Intelligence

Otter Creek Child Center Inc

EIN 22-2564467 • 501(c)3 • Middlebury, VT

Profile

Child Care Centers

150 Weybridge StreetMiddlebury, VT 05753

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$74,278

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

30%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,654,462

Up $421,749 (+34%) from 2023

Liabilities

Up

$169,587

Up $23,618 (+16%) from 2023

Net Assets

Up

$1,484,875

Up $398,131 (+37%) from 2023

Revenue

Up

$2,196,136

Up $506,689 (+30%) from 2023

Expenses

Up

$1,856,617

Up $183,755 (+11%) from 2023

Net Income

Up

$339,519

Up $322,934 (+1947%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $524,040Liabilities 2011: $39,492Net Assets 2011: $484,5482011Assets 2012: $507,721Liabilities 2012: $14,759Net Assets 2012: $492,9622012Assets 2013: $531,446Liabilities 2013: $19,847Net Assets 2013: $511,5992013Assets 2014: $550,813Liabilities 2014: $23,248Net Assets 2014: $527,5652014Assets 2015: $544,546Liabilities 2015: $11,067Net Assets 2015: $533,4792015Assets 2016: $544,708Liabilities 2016: $30,166Net Assets 2016: $514,5422016Assets 2017: $1,028,776Liabilities 2017: $127,146Net Assets 2017: $901,6302017Assets 2018: $1,015,719Liabilities 2018: $70,925Net Assets 2018: $944,7942018Assets 2019: $1,056,149Liabilities 2019: $77,164Net Assets 2019: $978,9852019Assets 2020: $1,150,261Liabilities 2020: $73,956Net Assets 2020: $1,076,3052020Assets 2021: $1,187,417Liabilities 2021: $107,461Net Assets 2021: $1,079,9562021Assets 2022: $1,174,124Liabilities 2022: $113,567Net Assets 2022: $1,060,5572022Assets 2023: $1,232,713Liabilities 2023: $145,969Net Assets 2023: $1,086,7442023Assets 2024: $1,654,462Liabilities 2024: $169,587Net Assets 2024: $1,484,8752024

Highlighted filing

2024

Assets$1,654,462
Liabilities$169,587
Net Assets$1,484,875

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $545,8882011Expenses 2012: $513,1002012Expenses 2013: $511,9142013Revenue 2014: $564,370Expenses 2014: $564,187Net Income 2014: $1832014Revenue 2015: $606,320Expenses 2015: $589,907Net Income 2015: $16,4132015Revenue 2016: $672,761Expenses 2016: $667,639Net Income 2016: $5,1222016Revenue 2017: $1,337,672Expenses 2017: $1,302,617Net Income 2017: $35,0552017Revenue 2018: $1,395,790Expenses 2018: $1,367,981Net Income 2018: $27,8092018Revenue 2019: $1,386,903Expenses 2019: $1,352,712Net Income 2019: $34,1912019Revenue 2020: $1,512,402Expenses 2020: $1,415,080Net Income 2020: $97,3222020Revenue 2021: $1,432,916Expenses 2021: $1,461,711Net Income 2021: -$28,7952021Revenue 2022: $1,505,002Expenses 2022: $1,490,694Net Income 2022: $14,3082022Revenue 2023: $1,689,447Expenses 2023: $1,672,862Net Income 2023: $16,5852023Revenue 2024: $2,196,136Expenses 2024: $1,856,617Net Income 2024: $339,5192024

Highlighted filing

2024

Revenue$2,196,136
Expenses$1,856,617
Net Income$339,519

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.17$1.48$2.20$1.86$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.15$1.09$1.69$1.67$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.11$1.06$1.51$1.49$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.11$1.08$1.43$1.46$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.07$1.08$1.51$1.42$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.08$0.98$1.39$1.35$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.07$0.94$1.40$1.37$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.13$0.90$1.34$1.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.03$0.51$0.67$0.67$0.01
2015Summary only. Only limited summary data is available for this year.$0.54$0.01$0.53$0.61$0.59$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.56$0.56$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.02$0.51$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.49$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.04$0.48$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$2,196,136
Mission and Program Overview

Mission

Child Care Centers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$361,973$944,569▲ $582,596
Cash and Non-Interest-Bearing Accounts$655,342$438,009▼ $217,333
Investments in Publicly Traded Securities$192,705$207,824▲ $15,119
Accounts Receivable$19,660$61,027▲ $41,367
Prepaid Expenses and Deferred Charges$3,033$3,033→ $0
Total Assets$1,232,713$1,654,462▲ $421,749
Liabilities
Accounts Payable and Accrued Expenses$86,433$85,054▼ $1,379
Deferred Revenue$59,536$84,533▲ $24,997
Total Liabilities$145,969$169,587▲ $23,618
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$558,724$956,855▲ $398,131
Net Assets With Donor Restrictions$528,020$528,020→ $0
Total Net Assets Fund Balance$1,086,744$1,484,875▲ $398,131
Total Liabilities and Net Assets / Fund Balance$1,232,713$1,654,462▲ $421,749

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$88,679$422,936-
Other Land Buildings$703,055--
Land$36,450--
Equipment$116,385$55,003-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda JanuaryExecutive DirectorFT$74,278$74,278

Board Members and Trustees

NameTitle
Jenn OrtegrenPresident
Dan KaneVice President
Brandi BetcherBoard Member
Demitria KirbyBoard Member
Eden LaLondeBoard Member
Iona UricaruBoard Member
James NadeauBoard Member
Jen CrodelleBoard Member
Megan NorrisBoard Member
Paul HessBoard Member
Trish DoughertySecretary
Doumina NoonanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$834,327
Program Service Revenue
$1,321,701
Investment Income
$22,368
Other Revenue
$17,740
All Other Contributions
$226,636
Change in Net Assets
$339,519

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,196,135
Revenue Not Reported on Form 990
$65,761
Total Revenue per Audited Statements
$2,261,896
Total Revenue per Form 990
$2,196,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,465,350
Other Expenses$391,267
Total Fundraising Expense$3,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,035,994$258,998$0$1,294,992
All Other Expenses$138,935$32,838$3,098$174,871
Payroll Taxes$93,841$23,460$0$117,301
Other Employee Benefits$42,446$10,611$0$53,057
Depreciation Depletion$24,876$6,219$0$31,095
Other Expenses$24,690$6,173$0$30,863
Insurance$18,728$4,682$0$23,410
Occupancy$12,588$3,147$0$15,735
Fees for Services Accounting$0$11,600$0$11,600
Advertising$5,624$0$0$5,624
Fees for Services Legal$3,314$829$0$4,143
Total Functional Expenses$1,476,177$377,342$3,098$1,856,617

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,907,259
Expenses per Audited Statements$1,856,617
Total Expenses per Form 990$1,856,617
Expenses Not Reported on Form 990$50,642
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$992
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
Yes
Audit committee
No
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Otter Creek Child Center Inc
EIN
22-2564467
Phone
8023889688
Address
150 Weybridge Street, Middlebury, VT 05753

Signing Officer

Name
Linda January
Title
Executive Director
Phone
8023889688
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda January
Formed
1984
Legal Domicile
Vt
Voting Board Members
13
Independent Board Members
13
Employees
55
Volunteers
2

Preparer

Firm
Telling & Hillman Pc
Address
5 PARK ST, MIDDLEBURY, VT 05753
Preparer
Thomas Telling
Phone
8023883311
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Upon completion of the 990 it is reviewed by the business manager for verification of accuracy.

Pt VI, Line 19

Documents are avilable upon request.

Pt VI, Line 12C

The Center relies on the honesty of the board to speak up

Pt VI, Line 12C

if there is a conflict of interest.

Pt VI, Line 15A

The board reviews the directors performance on an annual

Pt VI, Line 15A

basis and make decisions on any increases.

Pt VI, Line 7A

Nominating committee presents nominee at annual meeting and members vote to elect them.

Pt XI

Line 9 Difference due to rounding.

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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt04682
IRS990/InsuranceGrp/ProgramServicesAmt018728
IRS990/InsuranceGrp/TotalAmt023410
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0944569
IRS990/LandBldgEquipCostOrOtherBssAmt01422508
IRS990/LegalDomicileStateCd0VT
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt016748
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IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Child Care Centers
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt01484875
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0992
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt015119
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0558724
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0956855
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IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03147
IRS990/OccupancyGrp/ProgramServicesAmt012588
IRS990/OccupancyGrp/TotalAmt015735
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010611
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042446
IRS990/OtherEmployeeBenefitsGrp/TotalAmt053057
IRS990/OtherExpensesGrp/Desc0Food/Snacks
IRS990/OtherExpensesGrp/Desc1Repairs & maintenance
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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012886
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23112
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt36173
IRS990/OtherExpensesGrp/ProgramServicesAmt051544
IRS990/OtherExpensesGrp/ProgramServicesAmt111148
IRS990/OtherExpensesGrp/ProgramServicesAmt212449
IRS990/OtherExpensesGrp/ProgramServicesAmt324690
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IRS990/OtherExpensesGrp/TotalAmt215561
IRS990/OtherExpensesGrp/TotalAmt330863
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt093841
IRS990/PayrollTaxesGrp/TotalAmt0117301
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
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IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Consortium Funds
IRS990/ProgramServiceRevenueGrp/Desc2Work Study Program
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1307442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26307
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IRS990/PYRevenuesLessExpensesAmt016585
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01022980
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105869
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IRS990ScheduleA/InvestmentIncomeCYPct00.00220
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IRS990ScheduleD/BuildingsGrp/BookValueAmt088679
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt050642
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0116385
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055003
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0171388
IRS990ScheduleD/ExpensesNotReportedAmt050642
IRS990ScheduleD/ExpensesSubtotalAmt01856617

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