Civic Intelligence

Nativity Child Care Center

EIN 23-2701933 • 501(c)3

Profile

To maintain a non-discriminatory child care facility for children of preschool age through elementary school age during weekdays, and to promote & encourage the intellectual, social, and physical development of children through preschool education.

1 Colorado Ave19608

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2013

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

12th percentile

-68%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$0

Down $113,908 (-100%) from 2012

Liabilities

Down

$0

Down $7,256 (-100%) from 2012

Net Assets

Down

$0

Down $106,652 (-100%) from 2012

Revenue

$157,641

No earlier filing loaded for comparison.

Expenses

Down

$264,293

Down $55,286 (-17%) from 2012

Net Income

-$106,652

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $182,815Liabilities 2010: $7,740Net Assets 2010: $175,0752010Assets 2011: $176,890Liabilities 2011: $8,436Net Assets 2011: $168,4542011Assets 2012: $113,908Liabilities 2012: $7,256Net Assets 2012: $106,6522012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013

Highlighted filing

2013

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $380,7952010Expenses 2011: $371,2292011Expenses 2012: $319,5792012Revenue 2013: $157,641Expenses 2013: $264,293Net Income 2013: -$106,6522013

Highlighted filing

2013

Revenue$157,641
Expenses$264,293
Net Income-$106,652

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 25, 2014
Return Version
2013v3.0
Gross Receipts
$249,675
Mission and Program Overview

Mission

To maintain a non-discriminatory child care facility for children of preschool age through elementary school age during weekdays, and to promote & encourage the intellectual, social, and physical development of children through preschool education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$72,294$0▼ $72,294
Land, Buildings, and Equipment, Net$24,900$0▼ $24,900
Cash and Non-Interest-Bearing Accounts$8,940$0▼ $8,940
Savings and Temporary Cash Investments$5,272$0▼ $5,272
Accounts Receivable$2,502$0▼ $2,502
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$113,908$0▼ $113,908
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,256$0▼ $7,256
Total Liabilities$7,256$0▼ $7,256
Net Assets / Fund Balance
Unrestricted Net Assets$106,652$0▼ $106,652
Total Net Assets Fund Balance$106,652$0▼ $106,652
Total Liabilities and Net Assets / Fund Balance$113,908$0▼ $113,908
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Lou PiekosExecutive DirectorFT$48,631$48,631

Board Members and Trustees

NameTitle
Lynn BucherPresident
Kathy KellnerSecretary
Quentin EnglehardtVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,945
Program Service Revenue
$153,217
Investment Income
$-8,531
Other Revenue
$10
All Other Contributions
$12,945
Change in Net Assets
$-106,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,541
Other Expenses$96,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,730$50,803-$103,533
Current Officers, Directors, Trustees, and Key Employees$24,768$23,863-$48,631
Fees for Services Legal-$25,331-$25,331
Occupancy$21,082$3,662-$24,744
Payroll Taxes$6,893$5,712-$12,605
Fees for Services Accounting-$10,825-$10,825
Insurance$7,872--$7,872
Depreciation Depletion$6,036--$6,036
Office Expenses$1,983$1,983-$3,966
Other Expenses$2,966$5,064-$2,966
Other Employee Benefits$2,232$540-$2,772
Fees for Services Other-$947-$947
Conferences and Meetings$284$285-$569
All Other Expenses$556--$556
Advertising$500--$500
Total Functional Expenses$135,278$129,015$0$264,293
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Section B, Line 11

Form 990 is presented and reviewed with the executive director prior to filing. Copies are then made available to board members at the next available board of directors meeting.

Form 990, Part VI, Section B, Line 12C

The board reviews the conflict of interest policy annually and requires all officers and directors to adhere to the policy.

Form 990, Part VI, Section B, Line 15A

Board evaluates executive director annually and determines compensation.

Form 990, Part VI, Section C, Line 19

The corporation makes their governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

EIN
23-2701933
Phone
6103751901

Signing Officer

Name
Mary Lou Piekos
Title
Executive Director
Phone
6103751901
Signed
2014-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Lou Piekos
Formed
1992
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
16
Volunteers
3

Preparer

Preparer
George R Reinoehl Jr
Phone
6103761595
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

All programs ceased in 2013, and the organization dissolved as of 12/31/2013.

Form 990, Part V, Line 1C

The organization did not have any instances where backup withholding was required; however, if the situation would arise, the organization is aware of the reporting requirements and would handle that accordingly.

Form 990, Part XII, Line 2C

The oversight process of the audit of financial statements and selection of an independent accountant has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The organization files tax returns in the u.s. Federal jurisdiction. The organization's income tax returns are not subject to examination through the year ended december 31, 2010.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02763
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02839
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01787
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010978
IRS990ScheduleA/InvestmentIncomeCYPct00.00690
IRS990ScheduleA/InvestmentIncomePYPct00.00720
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt070
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99290
IRS990ScheduleA/PublicSupportPY509Pct00.99270
IRS990ScheduleA/PublicSupportTotal509Amt01570498
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0166160
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0249981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0361035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0410954
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0382368
IRS990ScheduleA/Total509Grp/TotalAmt01570498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0167053
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0252717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0363818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0413863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0384225
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01581676
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED DECEMBER 31, 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine10NATIVITY LUTHERAN CHURCH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02013-12-15
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05378
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0170(B)(1)(A)(I)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine101501 N 13TH STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0READING
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode019604
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0N/A - THE ORGANIZATION DID NOT HAVE TAX-EXEMPT BOND LIABILITIES.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 6C:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PROGRAMS CEASED IN 2013, AND THE ORGANIZATION DISSOLVED AS OF 12/31/2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED AND REVIEWED WITH THE EXECUTIVE DIRECTOR PRIOR TO FILING. COPIES ARE THEN MADE AVAILABLE TO BOARD MEMBERS AT THE NEXT AVAILABLE BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND REQUIRES ALL OFFICERS AND DIRECTORS TO ADHERE TO THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD EVALUATES EXECUTIVE DIRECTOR ANNUALLY AND DETERMINES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE OVERSIGHT PROCESS OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 1C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0113908
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0113908
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt012945
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129015
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0135278
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07256
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt07256
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106652
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0135278
IRS990/TotalProgramServiceRevenueAmt0153217
IRS990/TotalReportableCompFromOrgAmt048631
IRS990/TotalRevenueGrp/ExclusionAmt0-8521
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0153217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0157641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0113908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00

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