Civic Intelligence

Child Development Council Inc.

990 • Fiscal year 2021 • EIN 23-7173500

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 12, 2022

PO Box 337Kingston, NH 03848

(603) 642-3200

Siviq Scores

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

Liabilities / Assets

80th percentile

0.31x

Higher debt load relative to assets than 80% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

69th percentile

0.14x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

45th percentile

9.4%

Higher net margin than 45% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$90,560

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

66th percentile

21%

Faster asset growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

65th percentile

32%

Faster revenue growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$406,915

Up $69,846 (+21%) from 2020

Net Assets

Up

$281,654

Up $81,825 (+41%) from 2020

Liabilities

Down

$125,261

Down $11,979 (-8.7%) from 2020

Revenue

Up

$871,689

Up $212,225 (+32%) from 2020

Expenses

Up

$789,862

Up $180,430 (+30%) from 2020

Net Income

Up

$81,827

Up $31,795 (+64%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$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 2021: $406,915Liabilities 2021: $125,261Net Assets 2021: $281,6542021Assets 2022: $261,713Liabilities 2022: $128,720Net Assets 2022: $132,9932022Assets 2024: $216,367Liabilities 2024: $148,442Net Assets 2024: $67,9252024

Highlighted filing

2021

Assets$406,915
Liabilities$125,261
Net Assets$281,654

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 2021: $871,689Expenses 2021: $789,862Net Income 2021: $81,8272021Revenue 2022: $652,532Expenses 2022: $801,193Net Income 2022: -$148,6612022Revenue 2024: $1,014,760Expenses 2024: $1,012,887Net Income 2024: $1,8732024

Highlighted filing

2021

Revenue$871,689
Expenses$789,862
Net Income$81,827
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 12, 2022
Return Version
2021v4.0
Gross Receipts
$871,689
Mission and Program Overview

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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$195,793$270,530▲ $74,737
Land, Buildings, and Equipment, Net$96,138$119,737▲ $23,599
Accounts Receivable$40,071$10,585▼ $29,486
Prepaid Expenses and Deferred Charges$5,067$6,063▲ $996
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$337,069$406,915▲ $69,846
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$107,100$94,153▼ $12,947
Other Liabilities$22,764$26,820▲ $4,056
Accounts Payable and Accrued Expenses$7,376$4,288▼ $3,088
Total Liabilities$137,240$125,261▼ $11,979
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$199,829$281,654▲ $81,825
Total Net Assets Fund Balance$199,829$281,654▲ $81,825
Total Liabilities and Net Assets / Fund Balance$337,069$406,915▲ $69,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$26,396$117,343$143,739
Leasehold Improvements$77,806$41,405$119,211
Land$10,000-$10,000
Equipment$5,535$142$5,677
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jemima ChapmanExecutive DirectorFT$90,560$90,560

Board Members and Trustees

NameTitle
Donna MeusePresident
Heather GrahamVice President
Courtney HewettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$211,687
Program Service Revenue
$659,930
Investment Income
$0
Other Revenue
$72
All Other Contributions
$211,687
Change in Net Assets
$81,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,488
Other Expenses$198,374
Total Fundraising Expense$1,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,871$72,294-$383,165
Current Officers, Directors, Trustees, and Key Employees$81,350$9,210-$90,560
Other Employee Benefits$64,211--$64,211
Insurance$50,102$8,075-$58,177
Payroll Taxes$44,342$9,210-$53,552
All Other Expenses$3,916$16,269-$20,185
Fees for Services Accounting-$16,714-$16,714
Other Expenses$6,205$2,069-$8,274
Depreciation Depletion$5,305$1,768-$7,073
Interest-$2,110-$2,110
Advertising--$1,914$1,914
Total Functional Expenses$622,266$165,682$1,914$789,862
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payrol L$21,414
Accrued Vacation$5,406
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Signing Officer

Name
Jemima Chapman
Title
Executive Director
Signed
2022-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jemima Chapman
Legal Domicile
Nh
Voting Board Members
4
Independent Board Members
0
Employees
18

Preparer

Firm
Mccafferty & Company Pc
Address
70 WELLS AVE, NEWTON, MA 02459
Preparer
Edward McCafferty Jr
Phone
6179643232
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

ROUNDING = -$2

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0693652
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0671613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03588885
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt072
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt096
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0190
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt03588885
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0871617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0659464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0692539
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0693652
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0671613
IRS990ScheduleA/Total509Grp/TotalAmt03588885
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0871689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0659560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0692561
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0693652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0671613
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03589075
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt026396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0117343
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0143739
IRS990ScheduleD/EquipmentGrp/BookValueAmt05535
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05677
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077806
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041405
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0119211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021414
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15406
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROL L
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119737
IRS990ScheduleD/TotalLiabilityAmt026820
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING = -$2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0337069
IRS990/TotalAssetsEOYAmt0406915
IRS990/TotalAssetsGrp/BOYAmt0337069
IRS990/TotalAssetsGrp/EOYAmt0406915
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0211687
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01914
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165682
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0622266
IRS990/TotalFunctionalExpensesGrp/TotalAmt0789862
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0137240
IRS990/TotalLiabilitiesEOYAmt0125261
IRS990/TotalLiabilitiesGrp/BOYAmt0137240
IRS990/TotalLiabilitiesGrp/EOYAmt0125261
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281654
IRS990/TotalProgramServiceExpensesAmt0622266
IRS990/TotalProgramServiceRevenueAmt0659930
IRS990/TotalReportableCompFromOrgAmt090560
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0660002
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0871689
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0337069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0406915
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0107100
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt094153
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 337
IRS990/USAddress/CityNm0KINGSTON
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003848
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KCCNH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEMIMA CHAPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD DEVELOPMENT COUNCIL INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA KINGSTON CHILDRENS CENTER
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/ZIPCd003848
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043216934
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCAFFERTY & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt070 WELLS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002459
ReturnHeader/PreparerPersonGrp/PhoneNum06179643232
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edward McCafferty Jr
ReturnHeader/ReturnTs02022-10-12T10:31:28-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEMIMA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHAPMAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31

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
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.13$0.28$0.87$0.79$0.08
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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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