Civic Intelligence

Snyder Union Mifflin Child Development Inc

990 • Fiscal year 2014 • EIN 23-1706558

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 05, 2014

14 South Eleventh Street17844

(570) 966-2845

Siviq Scores

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

Liabilities / Assets

69th percentile

0.47x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.28x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

28th percentile

-1.5%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

10th percentile

-8.0%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$6,626,967

Down $579,085 (-8.0%) from 2013

Net Assets

Down

$3,533,195

Down $171,140 (-4.6%) from 2013

Liabilities

Down

$3,093,772

Down $407,945 (-12%) from 2013

Revenue

$11,080,430

No earlier filing loaded for comparison.

Expenses

Down

$11,251,570

Down $351,771 (-3.0%) from 2013

Net Income

-$171,140

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $7,717,726Liabilities 2011: $4,150,859Net Assets 2011: $3,566,8672011Assets 2012: $7,465,968Liabilities 2012: $3,839,359Net Assets 2012: $3,626,6092012Assets 2013: $7,206,052Liabilities 2013: $3,501,717Net Assets 2013: $3,704,3352013Assets 2014: $6,626,967Liabilities 2014: $3,093,772Net Assets 2014: $3,533,1952014Assets 2015: $6,658,881Liabilities 2015: $3,084,876Net Assets 2015: $3,574,0052015Assets 2016: $6,743,303Liabilities 2016: $2,781,623Net Assets 2016: $3,961,6802016Assets 2017: $7,441,717Liabilities 2017: $2,871,343Net Assets 2017: $4,570,3742017Assets 2018: $7,280,854Liabilities 2018: $2,662,792Net Assets 2018: $4,618,0622018Assets 2019: $7,478,536Liabilities 2019: $2,590,041Net Assets 2019: $4,888,4952019Assets 2020: $7,007,187Liabilities 2020: $2,657,747Net Assets 2020: $4,349,4402020Assets 2021: $6,816,351Liabilities 2021: $2,515,697Net Assets 2021: $4,300,6542021Assets 2022: $12,869,194Liabilities 2022: $2,875,701Net Assets 2022: $9,993,4932022Assets 2023: $6,298,907Liabilities 2023: $1,327,725Net Assets 2023: $4,971,1822023Assets 2024: $5,931,515Liabilities 2024: $1,279,259Net Assets 2024: $4,652,2562024

Highlighted filing

2014

Assets$6,626,967
Liabilities$3,093,772
Net Assets$3,533,195

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $11,869,2672011Expenses 2012: $12,012,7972012Expenses 2013: $11,603,3412013Revenue 2014: $11,080,430Expenses 2014: $11,251,570Net Income 2014: -$171,1402014Revenue 2015: $11,325,960Expenses 2015: $11,285,150Net Income 2015: $40,8102015Revenue 2016: $11,905,741Expenses 2016: $11,611,262Net Income 2016: $294,4792016Revenue 2017: $13,783,340Expenses 2017: $13,174,646Net Income 2017: $608,6942017Revenue 2018: $13,899,159Expenses 2018: $14,067,894Net Income 2018: -$168,7352018Revenue 2019: $12,487,119Expenses 2019: $12,216,686Net Income 2019: $270,4332019Revenue 2020: $11,630,566Expenses 2020: $12,169,621Net Income 2020: -$539,0552020Revenue 2021: $11,714,676Expenses 2021: $11,763,462Net Income 2021: -$48,7862021Revenue 2022: $17,834,761Expenses 2022: $12,305,523Net Income 2022: $5,529,2382022Revenue 2023: $14,755,460Expenses 2023: $14,344,462Net Income 2023: $410,9982023Revenue 2024: $13,055,848Expenses 2024: $13,250,108Net Income 2024: -$194,2602024

Highlighted filing

2014

Revenue$11,080,430
Expenses$11,251,570
Net Income-$171,140
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 5, 2014
Return Version
2013v3.1
Gross Receipts
$11,080,430
Mission and Program Overview

Mission

Social services to children. Annually, sumcd serves nearly 3,000 children in programs and sites covering a geographic region exceeding 1,000 square miles. Sumcd offers programs in head start, early head start, community child care, pre-k counts, mifflin county home visitor program and child care information services.

Social services to children. Annually, sumcd serves nearly 3,000 children in programs and sites covering a geographic region exceeding 1,000 square miles. Sumcd offers programs in head start, early head start, community child care, pre-k counts, peek (early intervention), mifflin county home visitor program and child care information services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,100,782$5,819,827▼ $280,955
Pledges and Grants Receivable$618,151$262,140▼ $356,011
Savings and Temporary Cash Investments$149,414$217,609▲ $68,195
Prepaid Expenses and Deferred Charges$159,419$165,976▲ $6,557
Accounts Receivable$111,416$96,056▼ $15,360
Inventories for Sale or Use$46,867$49,789▲ $2,922
Cash and Non-Interest-Bearing Accounts$20,003$15,570▼ $4,433
Total Assets$7,206,052$6,626,967▼ $579,085
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,485,955$1,359,603▼ $126,352
Tax Exempt Bond Liabilities$1,223,526$1,103,341▼ $120,185
Accounts Payable and Accrued Expenses$700,667$618,238▼ $82,429
Deferred Revenue$91,569$12,590▼ $78,979
Total Liabilities$3,501,717$3,093,772▼ $407,945
Net Assets / Fund Balance
Unrestricted Net Assets$3,686,247$3,514,438▼ $171,809
Temporarily Rstr Net Assets$18,088$18,757▲ $669
Total Net Assets Fund Balance$3,704,335$3,533,195▼ $171,140
Total Liabilities and Net Assets / Fund Balance$7,206,052$6,626,967▼ $579,085

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,586,309$2,152,643$6,738,952
Equipment$333,976$1,205,591$1,539,567
Land$658,667-$658,667
Leasehold Improvements$240,875$164,859$405,734
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen Woland PaynePresident
Colleen FlewellingBd Member
David FassettBd Member
Margaret PeelerBd Member
Marilyn HuffBd Member
Michaal McmonigalBd Member
Michale ReddingBd Member
Nina CrollBd Member
Pat JordanBd Member
Rachel SmithBd Member
Shirley SpanglerBd Member
Leo WeidnerBd. Member
Ron StaufferSec-treas
Kathy GuyerVP

Highest Paid Contractors

ContractorServicesLocationCompensation
Children's Discovery Centers INCDaycare Service-$114,639
Children Of The ArkDaycare Service-$112,676
Revenue and Support

Revenue Composition

Contributions and Grants
$7,771,751
Program Service Revenue
$3,296,271
Investment Income
$2,364
Other Revenue
$10,044
All Other Contributions
$1,505
Change in Net Assets
$-171,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,080,430
Revenue Not Reported on Form 990
$1,057,454
Total Revenue per Audited Statements
$12,137,884
Total Revenue per Form 990
$11,080,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,057,485
Other Expenses$4,194,085
Total Fundraising Expense$7,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,451,384$1,001,067$4,083$5,456,534
Fees for Services Other$2,074,613$10,086-$2,084,699
Other Employee Benefits$820,126$135,314$680$956,120
Occupancy$507,461$94,136$299$601,896
Payroll Taxes$382,032$78,504$395$460,931
Depreciation Depletion$264,964$26,205-$291,169
Office Expenses$72,683$57,313$151$130,147
Interest$95,886$8,559-$104,445
Travel$87,188$11,102-$98,290
Pension Plan Contributions$65,006$27,855$140$93,001
Current Officers, Directors, Trustees, and Key Employees-$89,081$1,818$90,899
Other Expenses$51,844$5,702-$57,546
Insurance$46,058$7,929-$53,987
All Other Expenses$29,841$19,389-$49,230
Fees for Services Accounting$2,070$11,332-$13,402
Advertising-$6,510$6$6,516
Fees for Services Legal$631$4,526-$5,157
Total Functional Expenses$9,649,388$1,594,610$7,572$11,251,570

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,309,024
Expenses per Audited Statements$11,251,570
Total Expenses per Form 990$11,251,570
Expenses Not Reported on Form 990$1,057,454
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
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 7A

Members of the board of directors are elected by the parents of children currently in servcie each fall when elections are held. Board members may serve three year terms before they must rotate off the board.

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

Sumcd management and audit committee reviews and approves form 990 before filing.

Form 990, Page 6, Part VI, Line 12C

Enforcement is monitored by the board of directors.

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

Executive director's salary is approved annually by the board of directors.

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

Other key employee salaries are approved annually by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

EIN
23-1706558
Phone
5709662845

Signing Officer

Name
Jane E Campbell
Title
CEO
Phone
5709662845
Signed
2014-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane E Campbell
Formed
1969
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
335
Volunteers
240

Preparer

Preparer
Randall G Herring
Phone
5702865895
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Social services to children. Annually, sumcd serves nearly 3,000 children in programs and sites covering a geographic region exceeding 1,000 square miles. Sumcd offers programs in head start, early head start, community child care, pre-k counts, peek (early intervention), mifflin county home visitor program and child care information services.

Form 990, Page 1, Part I, Line 6

Individuals volunteer on the buses, in the classrooms, kitchen and office, as well as parents working with their children as part of the head start home based program.

Form 990, Page 2, Part III, Line 4D

Home visitor program funded by a grant from the us dept of hhs passed through from the pa dept of public welfare. Grant funding is provided under the federal affordable care act. Children are eligible (under the grant guidelines) from birth to 5 years of age, with 43 children currently enrolled. Home visitors teach parenting skills, parent-child activity and establish family goals for child development.

Form 990, Part IX, Line 11G

Child care svc 132,801 0 0 child care svc 1,819,200 0 0 foster grandparents 5,657 0 0 foster grandparents 2,424 0 0 other svcs 12,769 0 0 other svcs 4,803 0 0 other svcs 2,016 0 0 therapies - sp, occ, phys 71,328 0 0 others svcs - hvp 23,615 0 0 other svcs - admin 0 10,086 0

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$1.28$4.65$13.1$13.3$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$1.33$4.97$14.8$14.3$0.41
2022Detailed filing. Detailed filing data is available for this year.$12.9$2.88$9.99$17.8$12.3$5.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$2.52$4.30$11.7$11.8$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$2.66$4.35$11.6$12.2$0.54
2019Detailed filing. Detailed filing data is available for this year.$7.48$2.59$4.89$12.5$12.2$0.27
2018Summary only. Only limited summary data is available for this year.$7.28$2.66$4.62$13.9$14.1$0.17
2017Detailed filing. Detailed filing data is available for this year.$7.44$2.87$4.57$13.8$13.2$0.61
2016Detailed filing. Detailed filing data is available for this year.$6.74$2.78$3.96$11.9$11.6$0.29
2015Detailed filing. Detailed filing data is available for this year.$6.66$3.08$3.57$11.3$11.3$0.04
2014Detailed filing. Detailed filing data is available for this year.$6.63$3.09$3.53$11.1$11.3$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$3.50$3.70$11.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.47$3.84$3.63$12.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.72$4.15$3.57$11.9
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $10M-$25M nonprofits