Civic Intelligence

Child Development Council Inc DBA Kingston Childrens Center

990 • Fiscal year 2017 • EIN 23-7173500

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 07, 2018

PO Box 337Kingston, NH 03848-0337

(603) 642-3200

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.20x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.08x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

35th percentile

-1.3%

Faster asset growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$261,550

Down $3,550 (-1.3%) from 2016

Net Assets

Up

$209,944

Up $4,067 (+2.0%) from 2016

Liabilities

Down

$51,606

Down $7,617 (-13%) from 2016

Revenue

Up

$671,613

Up $89,296 (+15%) from 2016

Expenses

Up

$667,546

Up $72,365 (+12%) from 2016

Net Income

Up

$4,067

Up $16,931 (+132%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $139,517Liabilities 2010: $31,707Net Assets 2010: $107,8102010Assets 2011: $150,883Liabilities 2011: $30,946Net Assets 2011: $119,9372011Assets 2012: $174,006Liabilities 2012: $41,759Net Assets 2012: $132,2472012Assets 2013: $213,636Liabilities 2013: $73,051Net Assets 2013: $140,5852013Assets 2014: $270,689Liabilities 2014: $65,748Net Assets 2014: $204,9412014Assets 2015: $277,684Liabilities 2015: $58,943Net Assets 2015: $218,7412015Assets 2016: $265,100Liabilities 2016: $59,223Net Assets 2016: $205,8772016Assets 2017: $261,550Liabilities 2017: $51,606Net Assets 2017: $209,9442017Assets 2018: $205,585Liabilities 2018: $43,943Net Assets 2018: $161,6422018Assets 2019: $190,408Liabilities 2019: $40,611Net Assets 2019: $149,7972019Assets 2020: $337,069Liabilities 2020: $137,240Net Assets 2020: $199,8292020Assets 2022: $261,713Liabilities 2022: $128,720Net Assets 2022: $132,9932022Assets 2024: $216,367Liabilities 2024: $148,442Net Assets 2024: $67,9252024

Highlighted filing

2017

Assets$261,550
Liabilities$51,606
Net Assets$209,944

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $432,7622010Expenses 2011: $478,9112011Expenses 2012: $515,7502012Revenue 2013: $549,517Expenses 2013: $541,179Net Income 2013: $8,3382013Revenue 2014: $636,338Expenses 2014: $571,982Net Income 2014: $64,3562014Revenue 2015: $621,906Expenses 2015: $608,106Net Income 2015: $13,8002015Revenue 2016: $582,317Expenses 2016: $595,181Net Income 2016: -$12,8642016Revenue 2017: $671,613Expenses 2017: $667,546Net Income 2017: $4,0672017Revenue 2018: $693,652Expenses 2018: $741,954Net Income 2018: -$48,3022018Revenue 2019: $692,539Expenses 2019: $704,384Net Income 2019: -$11,8452019Revenue 2020: $659,464Expenses 2020: $609,432Net Income 2020: $50,0322020Revenue 2022: $652,532Expenses 2022: $801,193Net Income 2022: -$148,6612022Revenue 2024: $1,014,760Expenses 2024: $1,012,887Net Income 2024: $1,8732024

Highlighted filing

2017

Revenue$671,613
Expenses$667,546
Net Income$4,067
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 7, 2018
Return Version
2017v2.3
Gross Receipts
$671,613
Mission and Program Overview

Mission

The Center provides year round, full and half day early childhood education where children come first. The Kingston Childrens Center does not discriminate in providing services to children and their families on the basis of race, religion, cultural heritage, political beliefs, national origin, marital status, sexual orientation, or disability. The Center was founded in 1972 under IRC Code Section 501(c)3.

Child development council, inc., is a nonprofit organization that qualifies for tax-exempt status under internal revenue code (irc) section 501 (c) (3) and, therefore, has no provision for federal income taxes. Contributions made to a childcare center qualify for the charitable contribution deduction under irc section 170 (b) (1) (a). The organization was founded in 1972 to provide day care for children and related auxiliary services to residents of the greater kingston area of rockingham county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$124,752$116,930▼ $7,822
Accounts Receivable$92,794$82,308▼ $10,486
Cash and Non-Interest-Bearing Accounts$42,544$56,234▲ $13,690
Prepaid Expenses and Deferred Charges$5,010$6,078▲ $1,068
Total Assets$265,100$261,550▼ $3,550
Liabilities
Unsecured Notes Loans Payable$28,849$24,864▼ $3,985
Other Liabilities$21,404$20,364▼ $1,040
Accounts Payable and Accrued Expenses$8,970$6,378▼ $2,592
Total Liabilities$59,223$51,606▼ $7,617
Net Assets / Fund Balance
Unrestricted Net Assets$205,877$208,058▲ $2,181
Temporarily Rstr Net Assets-$1,886-
Total Net Assets Fund Balance$205,877$209,944▲ $4,067
Total Liabilities and Net Assets / Fund Balance$265,100$261,550▼ $3,550

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,827$225,685$317,512
Equipment-$47,820$47,820
Other Land Buildings$15,103$4,869$19,972
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donna MeusePresident
Heather GrahamDirector
Marlene GillespieDirector
Michele KaulbackSecretary
Stacey Barnett-friasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,027
Program Service Revenue
$585,268
Investment Income
$42
Other Revenue
$6,276
All Other Contributions
$55,531
Change in Net Assets
$4,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$481,210
Other Expenses$186,336
Total Fundraising Expense$17,807
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,319$68,238$11,037$415,594
All Other Expenses$33,690$6,601$144$40,435
Other Employee Benefits$27,959$5,673$917$34,549
Payroll Taxes$25,141$5,101$825$31,067
Other Expenses$18,805$2,488-$18,805
Insurance$7,348$5,980$149$13,477
Fees for Services Other-$10,702-$10,702
Depreciation Depletion$6,649$1,173-$7,822
Advertising--$4,735$4,735
Fees for Services Accounting-$4,660-$4,660
Interest-$1,624-$1,624
Total Functional Expenses$490,455$159,284$17,807$667,546
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$8,626
Accrued Vacations$7,832
Payroll Taxes$3,906
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B

President, executive diretor and assistant direcotor review tax returns.

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

Questions asked at board meetings.

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

Reviewed by board of directors

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

Reviewed by board of directors and executive director.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Child Development Council Inc
EIN
23-7173500
Phone
6036423200
Address
PO BOX 337, KINGSTON, NH 03848-0337

Signing Officer

Name
Donna Meuse
Title
President
Phone
6036423200
Signed
2018-06-07

Organization Details

Principal Officer
Donna Meuse
Formed
1972
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
5
Employees
25

Preparer

Firm
Sj Dennen CPA Pc
Address
510 TURNPIKE STREET SUITE 203, NORTH ANDOVER, MA 01845-5822
Preparer
Steven J Dennen
Phone
9786882581
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Child development council, inc., is a nonprofit organization that qualifies for tax-exempt status under internal revenue code (irc) section 501 (c) (3) and, therefore, has no provision for federal income taxes. Contributions made to a childcare center qualify for the charitable contribution deduction under irc section 170 (b) (1) (a). The organization was founded in 1972 to provide day care for children and related auxiliary services to residents of the greater kingston area of rockingham county.

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IRS990ScheduleA/Total509Grp/TotalAmt03061691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0671613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0582317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0621906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0636338
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0549517
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03061691
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047820
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047820
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091827
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0225685
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0317512
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015103
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04869
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019972
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08626
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116930
IRS990ScheduleD/TotalLiabilityAmt020364
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILD DEVELOPMENT COUNCIL, INC., IS A NONPROFIT ORGANIZATION THAT QUALIFIES FOR TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC) SECTION 501 (C) (3) AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. CONTRIBUTIONS MADE TO A CHILDCARE CENTER QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTION 170 (B) (1) (A). THE ORGANIZATION WAS FOUNDED IN 1972 TO PROVIDE DAY CARE FOR CHILDREN AND RELATED AUXILIARY SERVICES TO RESIDENTS OF THE GREATER KINGSTON AREA OF ROCKINGHAM COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESIDENT, EXECUTIVE DIRETOR AND ASSISTANT DIRECOTOR REVIEW TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2QUESTIONS ASKED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01886
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0265100
IRS990/TotalAssetsEOYAmt0261550
IRS990/TotalAssetsGrp/BOYAmt0265100
IRS990/TotalAssetsGrp/EOYAmt0261550
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080027
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017807
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0159284
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0490455
IRS990/TotalFunctionalExpensesGrp/TotalAmt0667546
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059223
IRS990/TotalLiabilitiesEOYAmt051606
IRS990/TotalLiabilitiesGrp/BOYAmt059223
IRS990/TotalLiabilitiesGrp/EOYAmt051606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0209944
IRS990/TotalProgramServiceExpensesAmt0490455
IRS990/TotalProgramServiceRevenueAmt0585268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0591586
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0671613
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0265100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0261550
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0205877
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0208058
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt028849
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt024864
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 W SHORE PARK ROAD
IRS990/USAddress/CityNm0KINGSTON
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003848
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.KCCNH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA MEUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06036423200
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD DEVELOPMENT COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0237173500
ReturnHeader/Filer/PhoneNum06036423200
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 337
ReturnHeader/Filer/USAddress/CityNm0KINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd0038480337
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId019C3764FD7E16FB4ACA36044FF05FC5449D87197
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId070FB5A23663076FDE8B9A7C995D4633C8171F185
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-06-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:13:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273730365
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SJ DENNEN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0510 TURNPIKE STREET SUITE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH ANDOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0018455822
ReturnHeader/PreparerPersonGrp/PhoneNum09786882581
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN J DENNEN
ReturnHeader/ReturnTs02018-06-21T12:13:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$0.22$0.15$0.07$1.01$1.01$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.13$0.13$0.65$0.80$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.14$0.20$0.66$0.61$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.04$0.15$0.69$0.70$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.04$0.16$0.69$0.74$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.05$0.21$0.67$0.67$0.00
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.06$0.21$0.58$0.60$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.06$0.22$0.62$0.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.07$0.20$0.64$0.57$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.07$0.14$0.55$0.54$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.04$0.13$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.03$0.12$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.03$0.11$0.43
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $500k-$1M nonprofits