Civic Intelligence

Bristol Family Center

990 • Fiscal year 2022 • EIN 22-3172076

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 06, 2023

16 Orchard TerraceBristol, VT 05443

(802) 453-5659

Siviq Scores

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

Liabilities / Assets

86th percentile

0.48x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.35x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

40th percentile

1.3%

Higher net margin than 40% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

68th percentile

$51,641

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

47th percentile

0.8%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-2.7%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$454,192

Up $3,594 (+0.8%) from 2021

Net Assets

Up

$235,049

Up $7,842 (+3.5%) from 2021

Liabilities

Down

$219,143

Down $4,248 (-1.9%) from 2021

Revenue

Down

$619,274

Down $16,924 (-2.7%) from 2021

Expenses

Up

$611,432

Up $64,884 (+12%) from 2021

Net Income

Down

$7,842

Down $81,808 (-91%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $450,744Liabilities 2011: $216,301Net Assets 2011: $234,4432011Assets 2012: $440,148Liabilities 2012: $197,369Net Assets 2012: $242,7792012Assets 2013: $419,647Liabilities 2013: $183,914Net Assets 2013: $235,7332013Assets 2014: $405,489Liabilities 2014: $171,901Net Assets 2014: $233,5882014Assets 2015: $434,434Liabilities 2015: $215,296Net Assets 2015: $219,1382015Assets 2016: $429,968Liabilities 2016: $242,384Net Assets 2016: $187,5842016Assets 2017: $412,256Liabilities 2017: $238,511Net Assets 2017: $173,7452017Assets 2018: $399,953Liabilities 2018: $240,512Net Assets 2018: $159,4412018Assets 2019: $394,095Liabilities 2019: $235,774Net Assets 2019: $158,3212019Assets 2020: $444,847Liabilities 2020: $307,290Net Assets 2020: $137,5572020Assets 2021: $450,598Liabilities 2021: $223,391Net Assets 2021: $227,2072021Assets 2022: $454,192Liabilities 2022: $219,143Net Assets 2022: $235,0492022Assets 2023: $466,202Liabilities 2023: $214,689Net Assets 2023: $251,5132023Assets 2024: $533,303Liabilities 2024: $209,943Net Assets 2024: $323,3602024

Highlighted filing

2022

Assets$454,192
Liabilities$219,143
Net Assets$235,049

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $373,351Expenses 2011: $398,221Net Income 2011: -$24,8702011Expenses 2012: $405,7572012Expenses 2013: $416,8182013Revenue 2014: $468,635Expenses 2014: $470,780Net Income 2014: -$2,1452014Revenue 2015: $453,438Expenses 2015: $467,888Net Income 2015: -$14,4502015Revenue 2016: $416,520Expenses 2016: $448,074Net Income 2016: -$31,5542016Revenue 2017: $495,076Expenses 2017: $508,915Net Income 2017: -$13,8392017Revenue 2018: $497,422Expenses 2018: $511,726Net Income 2018: -$14,3042018Revenue 2019: $531,865Expenses 2019: $532,985Net Income 2019: -$1,1202019Revenue 2020: $546,286Expenses 2020: $567,050Net Income 2020: -$20,7642020Revenue 2021: $636,198Expenses 2021: $546,548Net Income 2021: $89,6502021Revenue 2022: $619,274Expenses 2022: $611,432Net Income 2022: $7,8422022Revenue 2023: $680,146Expenses 2023: $663,682Net Income 2023: $16,4642023Revenue 2024: $877,964Expenses 2024: $806,117Net Income 2024: $71,8472024

Highlighted filing

2022

Revenue$619,274
Expenses$611,432
Net Income$7,842
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 6, 2023
Return Version
2021v4.0
Gross Receipts
$619,274
Mission and Program Overview

Mission

The mission of bfc is to provide affordable early care and education of children age infant - 6 years in a warm, safe, loving and stimulating environment. The bfc is inpsired by the philosophy of reggio emilia and its belief that young children are capable, confident learners who can develop meaningful relationships with adults, peers, their community and the natural environment through self-guided, play-focused opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$366,203$349,569▼ $16,634
Savings and Temporary Cash Investments$55,136$55,147▲ $11
Cash and Non-Interest-Bearing Accounts$29,259$49,476▲ $20,217
Total Assets$450,598$454,192▲ $3,594
Liabilities
Mortgage Notes Payable Secured by Investment Property$223,391$219,143▼ $4,248
Total Liabilities$223,391$219,143▼ $4,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$227,207$235,049▲ $7,842
Total Net Assets Fund Balance$227,207$235,049▲ $7,842
Total Liabilities and Net Assets / Fund Balance$450,598$454,192▲ $3,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,661$287,596$540,257
Land$71,015-$71,015
Equipment$25,893$22,996$48,889
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amie WhitcombExec DirectoFT$51,641$51,641

Board Members and Trustees

NameTitle
Abby MendenhallPresident
Darla SenecalBoard Member
Kristi BedardBoard Member
Kristy BrightBoard Member
Margaret MartinSecretary
Jill FragaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,110
Program Service Revenue
$524,651
Investment Income
$11
Other Revenue
$3,502
All Other Contributions
$17,061
Change in Net Assets
$7,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$483,642
Other Expenses$127,790
Total Fundraising Expense$29,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$311,296--$311,296
Current Officers, Directors, Trustees, and Key Employees$31,898$78,484$21,140$131,522
Payroll Taxes$31,639$7,236$1,949$40,824
Occupancy$29,818$3,648-$33,466
Depreciation Depletion$16,848$2,107-$18,955
Insurance$12,314$2,768-$15,082
Interest$11,807$1,444-$13,251
All Other Expenses$2,204$5,128-$7,332
Fees for Services Accounting-$5,600-$5,600
Conferences and Meetings$4,908--$4,908
Other Expenses$8,084$2,694$6,213$2,694
Office Expenses-$2,646-$2,646
Total Functional Expenses$470,375$111,755$29,302$611,432
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
Yes
Annual disclosure for covered persons
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by executive director and board treasurer prior to filing. It is also shared with other members of the board at the next scheduled board meeting.

Form 990, Page 6, Part VI, Line 15A

Executive directors compensation is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Form 990 and other information is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bristol Family Center
EIN
22-3172076
Phone
8024535659
Address
16 ORCHARD TERRACE, BRISTOL, VT 05443

Signing Officer

Name
Jill Fraga
Title
Treasurer
Phone
8024535659
Signed
2023-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amie Whitcomb
Formed
1991
Legal Domicile
Vt
Voting Board Members
6
Independent Board Members
6
Employees
17

Preparer

Firm
Cindy S Myhre CPA Pc
Address
PO BOX 2000, DUNNELLON, FL 34430
Preparer
Cindy S Myhre CPA
Phone
8025223397
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of bfc is to provide affordable early care and education of children age infant - 6 years in a warm, safe, loving and stimulating environment. The bfc is inpsired by the philosophy of reggio emilia and its belief that young children are capable, confident learners who can develop meaningful relationships with adults, peers, their community and the natural environment through self-guided, play-focused opportunities.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044943
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt054447
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0394271
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0496380
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0486847
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0442816
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0159
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05925
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0287596
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0540257
IRS990ScheduleD/EquipmentGrp/BookValueAmt025893
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022996
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048889
IRS990ScheduleD/LandGrp/BookValueAmt071015
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt071015
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0349569
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF BFC IS TO PROVIDE AFFORDABLE EARLY CARE AND EDUCATION OF CHILDREN AGE INFANT - 6 YEARS IN A WARM, SAFE, LOVING AND STIMULATING ENVIRONMENT. THE BFC IS INPSIRED BY THE PHILOSOPHY OF REGGIO EMILIA AND ITS BELIEF THAT YOUNG CHILDREN ARE CAPABLE, CONFIDENT LEARNERS WHO CAN DEVELOP MEANINGFUL RELATIONSHIPS WITH ADULTS, PEERS, THEIR COMMUNITY AND THE NATURAL ENVIRONMENT THROUGH SELF-GUIDED, PLAY-FOCUSED OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND BOARD TREASURER PRIOR TO FILING. IT IS ALSO SHARED WITH OTHER MEMBERS OF THE BOARD AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTORS COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AND OTHER INFORMATION IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111755
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0470375
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0219143
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IRS990/TotalProgramServiceExpensesAmt0470375
IRS990/TotalProgramServiceRevenueAmt0524651
IRS990/TotalReportableCompFromOrgAmt051641
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0619274
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0454192
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0STARKSBORO
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005487
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BRISTOLFAMILYCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL FRAGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08024535659
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRISTOL FAMILY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BRIS
ReturnHeader/Filer/EIN0223172076
ReturnHeader/Filer/PhoneNum08024535659
ReturnHeader/Filer/USAddress/AddressLine1Txt016 ORCHARD TERRACE
ReturnHeader/Filer/USAddress/CityNm0BRISTOL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005443
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030366953
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CINDY S MYHRE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUNNELLON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034430
ReturnHeader/PreparerPersonGrp/PhoneNum08025223397
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CINDY S MYHRE CPA
ReturnHeader/ReturnTs02023-07-07T08:54:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JILL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRAGA
ReturnHeader/TaxPeriodBeginDt02021-09-01
ReturnHeader/TaxPeriodEndDt02022-08-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.33$2.10$3.23$8.78$8.06$0.72
2023Detailed filing. Detailed filing data is available for this year.$4.66$2.15$2.52$6.80$6.64$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.54$2.19$2.35$6.19$6.11$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.51$2.23$2.27$6.36$5.47$0.90
2020Detailed filing. Detailed filing data is available for this year.$4.45$3.07$1.38$5.46$5.67$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.94$2.36$1.58$5.32$5.33$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.00$2.41$1.59$4.97$5.12$0.14
2017Detailed filing. Detailed filing data is available for this year.$4.12$2.39$1.74$4.95$5.09$0.14
2016Detailed filing. Detailed filing data is available for this year.$4.30$2.42$1.88$4.17$4.48$0.32
2015Detailed filing. Detailed filing data is available for this year.$4.34$2.15$2.19$4.53$4.68$0.14
2014Detailed filing. Detailed filing data is available for this year.$4.05$1.72$2.34$4.69$4.71$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$1.84$2.36$4.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$1.97$2.43$4.06
2011Summary only. Only limited summary data is available for this year.$4.51$2.16$2.34$3.73$3.98$0.25