Civic Intelligence

Champlain Islands Parent Child Center

990 • Fiscal year 2016 • EIN 22-2941630

Jul 01, 2015 to Jun 30, 2016 • Filed on May 03, 2017

114 South Street No 2South Hero, VT 05486

(802) 372-4704

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.20x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.38x

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

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

Net Margin

23rd percentile

-9.1%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

43rd percentile

$44,073

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

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

Asset Growth

20th percentile

-5.6%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

30th percentile

-5.4%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$1,032,336

Down $61,540 (-5.6%) from 2015

Net Assets

Down

$823,528

Down $50,794 (-5.8%) from 2015

Liabilities

Down

$208,808

Down $10,746 (-4.9%) from 2015

Revenue

Down

$555,993

Down $31,550 (-5.4%) from 2015

Expenses

Up

$606,789

Up $43,422 (+7.7%) from 2015

Net Income

Down

-$50,796

Down $74,972 (-310%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,460,834Liabilities 2010: $291,111Net Assets 2010: $1,169,7232010Assets 2011: $1,352,684Liabilities 2011: $250,996Net Assets 2011: $1,101,6882011Assets 2012: $1,324,268Liabilities 2012: $255,948Net Assets 2012: $1,068,3202012Assets 2013: $1,195,438Liabilities 2013: $281,753Net Assets 2013: $913,6852013Assets 2014: $1,082,820Liabilities 2014: $232,675Net Assets 2014: $850,1452014Assets 2015: $1,093,876Liabilities 2015: $219,554Net Assets 2015: $874,3222015Assets 2016: $1,032,336Liabilities 2016: $208,808Net Assets 2016: $823,5282016Assets 2017: $1,084,102Liabilities 2017: $207,394Net Assets 2017: $876,7082017Assets 2018: $1,033,703Liabilities 2018: $186,528Net Assets 2018: $847,1752018Assets 2019: $1,069,647Liabilities 2019: $182,310Net Assets 2019: $887,3372019Assets 2020: $1,204,528Liabilities 2020: $163,355Net Assets 2020: $1,041,1732020Assets 2021: $801,642Liabilities 2021: $152,032Net Assets 2021: $649,6102021Assets 2022: $786,184Liabilities 2022: $165,126Net Assets 2022: $621,0582022Assets 2023: $745,070Liabilities 2023: $128,731Net Assets 2023: $616,3392023Assets 2024: $800,822Liabilities 2024: $116,010Net Assets 2024: $684,8122024

Highlighted filing

2016

Assets$1,032,336
Liabilities$208,808
Net Assets$823,528

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $431,0692010Expenses 2011: $544,5572011Expenses 2012: $557,6392012Revenue 2013: $482,996Expenses 2013: $653,982Net Income 2013: -$170,9862013Revenue 2014: $481,298Expenses 2014: $544,448Net Income 2014: -$63,1502014Revenue 2015: $587,543Expenses 2015: $563,367Net Income 2015: $24,1762015Revenue 2016: $555,993Expenses 2016: $606,789Net Income 2016: -$50,7962016Revenue 2017: $671,380Expenses 2017: $618,200Net Income 2017: $53,1802017Revenue 2018: $662,585Expenses 2018: $692,118Net Income 2018: -$29,5332018Revenue 2019: $760,302Expenses 2019: $720,140Net Income 2019: $40,1622019Revenue 2020: $904,507Expenses 2020: $750,671Net Income 2020: $153,8362020Revenue 2021: $662,684Expenses 2021: $803,727Net Income 2021: -$141,0432021Revenue 2022: $724,170Expenses 2022: $752,722Net Income 2022: -$28,5522022Revenue 2023: $723,504Expenses 2023: $728,223Net Income 2023: -$4,7192023Revenue 2024: $938,789Expenses 2024: $870,316Net Income 2024: $68,4732024

Highlighted filing

2016

Revenue$555,993
Expenses$606,789
Net Income-$50,796
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 3, 2017
Return Version
2015v3.0
Gross Receipts
$556,419
Mission and Program Overview

Mission

NONE

The organization's mission is to partner with families in offering a safe, nurturing and rich learning environment where children feel confident to explore their surroundings through play and to guide each child in reaching his/her full potential as citizens of the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$970,126$936,235▼ $33,891
Rtn Earn Endowment Incm Other Fnds$874,322$823,528▼ $50,794
Cash and Non-Interest-Bearing Accounts$118,856$93,172▼ $25,684
Prepaid Expenses and Deferred Charges$3,932--
Intangible Assets$830$830→ $0
Accounts Receivable$132$0▼ $132
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,093,876$1,032,336▼ $61,540
Other Assets Total-$2,099-
Liabilities
Mortgage Notes Payable Secured by Investment Property$210,126$202,143▼ $7,983
Accounts Payable and Accrued Expenses$9,428$4,888▼ $4,540
Other Liabilities$0$1,777▲ $1,777
Total Liabilities$219,554$208,808▼ $10,746
Net Assets / Fund Balance
Total Net Assets Fund Balance$874,322$823,528▼ $50,794
Total Liabilities and Net Assets / Fund Balance$1,093,876$1,032,336▼ $61,540

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$889,448$299,570$1,189,018
Land$44,115-$44,115
Equipment$545$30,606$31,151
Other Land Buildings$2,127$4,085$6,212
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer LestageExecutive DirectorFT$44,073$44,073
Carolyn WhiteDirectorFT$26,216$26,216

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$11,150
Program Service Revenue
$536,008
Investment Income
$8
Other Revenue
$8,827
All Other Contributions
$11,150
Change in Net Assets
$-50,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$469,340
Other Expenses$137,449
Total Fundraising Expense$2,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,878$68,970-$344,848
Current Officers, Directors, Trustees, and Key Employees$56,231$14,057-$70,288
Payroll Taxes$28,643$7,161-$35,804
Depreciation Depletion-$33,893-$33,893
Occupancy$30,845$375-$31,220
Other Employee Benefits$14,720$3,680-$18,400
Insurance-$16,442-$16,442
Interest-$10,244-$10,244
Office Expenses-$2,045$2,045$4,090
Fees for Services Accounting-$4,088-$4,088
Other Expenses$460$461$418$921
All Other Expenses$39$359-$398
Information Technology$113--$113
Travel-$16-$16
Advertising$11-$4$15
Total Functional Expenses$439,681$164,641$2,467$606,789
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,253
Fundraising Direct Expenses$426
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
Payroll Liabilities$1,777
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12

All board and committee members are required to diclose any potential conflict of interest to the organization's president.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and annual tax return are available upon request.

Filing and Contact Details

Filer

Filer Name
Champlain Islands Parent Child Center
EIN
22-2941630
Phone
8023724704
Address
114 SOUTH STREET NO 2, SOUTH HERO, VT 05486

Signing Officer

Name
Jennifer Lestage
Title
President
Phone
8023724704
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Sanborn
Formed
1988
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
7
Employees
18
Volunteers
1

Preparer

Firm
Mcsoley Mccoy & Co
Address
118 TILLEY DRIVE STE 202, SOUTH BURLINGTON, VT 05403
Preparer
Connie Fellion
Phone
8026581808
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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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IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S MISSION IS TO PARTNER WITH FAMILIES IN OFFERING A SAFE, NURTURING AND RICH LEARNING ENVIRONMENT WHERE CHILDREN FEEL CONFIDENT TO EXPLORE THEIR SURROUNDINGS THROUGH PLAY AND TO GUIDE EACH CHILD IN REACHING HIS/HER FULL POTENTIAL AS CITIZENS OF THE WORLD.
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IRS990/Desc0PROVIDED A QUALITY, NAEYC-ACCREDITED, EARLY EDUCATION PROGRAM TO ABOUT 67 CHILDREN FROM BIRTH THROUGH AGE 12. PARTNERED WITH CHAMPLAIN VALLEY HEAD START TO OFFER THE "EARLY HEAD START PROGRAM" TO CHILDREN FROM BIRTH THROUGH AGE 2, AND REGULAR HEAD START SERVICES FOR CHILDREN AGE 3 THROUGH 5. PROVIDED BREAKFAST, LUNCH AND AFTERNOON SNACKS TO ALL CHILDREN UTILIZING THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP).
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IRS990/PYInvestmentIncomeAmt015
IRS990/PYOtherExpensesAmt0149002
IRS990/PYOtherRevenueAmt06483
IRS990/PYProgramServiceRevenueAmt0550541
IRS990/PYRevenuesLessExpensesAmt024176
IRS990/PYSalariesCompEmpBnftPaidAmt0414365
IRS990/PYTotalExpensesAmt0563367
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0587543
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-50796
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0536008
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0874322
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0823528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt011150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt030504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt015800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt027743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt097267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035435
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt067482
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59040
IRS990ScheduleA/PublicSupportPY170Pct00.51950
IRS990ScheduleA/PublicSupportTotal170Amt097267
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011150
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt030504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt015800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt027743
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt097267
IRS990ScheduleA/TotalSupportAmt0164749
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0889448
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0299570
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01189018
IRS990ScheduleD/EquipmentGrp/BookValueAmt0545
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030606
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031151
IRS990ScheduleD/LandGrp/BookValueAmt044115
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt044115
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02127
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04085
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0936235
IRS990ScheduleD/TotalLiabilityAmt01777
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD AND COMMITTEE MEMBERS ARE REQUIRED TO DICLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE ORGANIZATION'S PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND ANNUAL TAX RETURN ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01093876
IRS990/TotalAssetsEOYAmt01032336
IRS990/TotalAssetsGrp/BOYAmt01093876
IRS990/TotalAssetsGrp/EOYAmt01032336
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011150
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02467
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0164641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0439681
IRS990/TotalFunctionalExpensesGrp/TotalAmt0606789
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0219554
IRS990/TotalLiabilitiesEOYAmt0208808
IRS990/TotalLiabilitiesGrp/BOYAmt0219554
IRS990/TotalLiabilitiesGrp/EOYAmt0208808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0874322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0823528
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0439681
IRS990/TotalProgramServiceRevenueAmt0536008
IRS990/TotalReportableCompFromOrgAmt070289
IRS990/TotalRevenueGrp/ExclusionAmt08835
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0536008
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0555993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01093876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01032336
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt016
IRS990/TravelGrp/TotalAmt016
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0114 SOUTH STREET
IRS990/USAddress/CityNm0SOUTH HERO
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005486
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CIPCC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER LESTAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08023724704
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHAMPLAIN ISLANDS PARENT CHILD CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CHAM
ReturnHeader/Filer/EIN0222941630
ReturnHeader/Filer/PhoneNum08023724704
ReturnHeader/Filer/USAddress/AddressLine1Txt0114 SOUTH STREET NO 2
ReturnHeader/Filer/USAddress/CityNm0SOUTH HERO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005486
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030327374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCSOLEY MCCOY & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0118 TILLEY DRIVE STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH BURLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.12$0.68$0.94$0.87$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.75$0.13$0.62$0.72$0.73$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.17$0.62$0.72$0.75$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.15$0.65$0.66$0.80$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.16$1.04$0.90$0.75$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.18$0.89$0.76$0.72$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.19$0.85$0.66$0.69$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.21$0.88$0.67$0.62$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.21$0.82$0.56$0.61$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.22$0.87$0.59$0.56$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.23$0.85$0.48$0.54$0.06
2013Summary only. Only limited summary data is available for this year.$1.20$0.28$0.91$0.48$0.65$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.26$1.07$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.25$1.10$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.29$1.17$0.43