Civic Intelligence

Logan Community Day Care Association Inc.

990 • Fiscal year 2018 • EIN 23-7210127

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 27, 2019

Organization ProfileN/A
PO Box 812Concord, NC 28026-0812

(704) 786-8800

Siviq Scores

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

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.48x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Net Margin

58th percentile

4.2%

Higher net margin than 58% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$46,093

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Asset Growth

45th percentile

-0.6%

Faster asset growth than 45% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-11%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$723,574

Down $4,683 (-0.6%) from 2017

Net Assets

Up

$424,524

Up $26,328 (+6.6%) from 2017

Liabilities

Down

$299,050

Down $31,011 (-9.4%) from 2017

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin58th percentile

Revenue

Down

$621,195

Down $73,290 (-11%) from 2017

Expenses

Down

$594,864

Down $36,790 (-5.8%) from 2017

Net Income

Down

$26,331

Down $36,500 (-58%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $922,298Liabilities 2012: $470,541Net Assets 2012: $451,7572012Assets 2013: $795,252Liabilities 2013: $438,622Net Assets 2013: $356,6302013Assets 2014: $770,599Liabilities 2014: $438,714Net Assets 2014: $331,8852014Assets 2015: $749,844Liabilities 2015: $401,574Net Assets 2015: $348,2702015Assets 2016: $705,936Liabilities 2016: $370,570Net Assets 2016: $335,3662016Assets 2017: $728,257Liabilities 2017: $330,061Net Assets 2017: $398,1962017Assets 2018: $723,574Liabilities 2018: $299,050Net Assets 2018: $424,5242018Assets 2019: $748,337Liabilities 2019: $290,577Net Assets 2019: $457,7602019Assets 2020: $832,631Liabilities 2020: $257,458Net Assets 2020: $575,1732020Assets 2021: $985,721Liabilities 2021: $222,958Net Assets 2021: $762,7632021Assets 2022: $1,180,633Liabilities 2022: $185,247Net Assets 2022: $995,3862022Assets 2023: $1,155,017Liabilities 2023: $135,501Net Assets 2023: $1,019,5162023Assets 2024: $1,245,912Liabilities 2024: $140,547Net Assets 2024: $1,105,3652024

Highlighted filing

2018

Assets$723,574
Liabilities$299,050
Net Assets$424,524
Open 2018 Filing

Operations Trend

Revenue Growth19th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $796,5472012Revenue 2013: $636,057Expenses 2013: $731,186Net Income 2013: -$95,1292013Revenue 2014: $560,911Expenses 2014: $585,656Net Income 2014: -$24,7452014Revenue 2015: $634,618Expenses 2015: $618,232Net Income 2015: $16,3862015Revenue 2016: $600,301Expenses 2016: $613,206Net Income 2016: -$12,9052016Revenue 2017: $694,485Expenses 2017: $631,654Net Income 2017: $62,8312017Revenue 2018: $621,195Expenses 2018: $594,864Net Income 2018: $26,3312018Revenue 2019: $622,612Expenses 2019: $589,377Net Income 2019: $33,2352019Revenue 2020: $685,858Expenses 2020: $568,441Net Income 2020: $117,4172020Revenue 2021: $734,067Expenses 2021: $546,476Net Income 2021: $187,5912021Revenue 2022: $1,000,054Expenses 2022: $767,428Net Income 2022: $232,6262022Revenue 2023: $827,493Expenses 2023: $803,371Net Income 2023: $24,1222023Revenue 2024: $853,491Expenses 2024: $767,642Net Income 2024: $85,8492024

Highlighted filing

2018

Revenue$621,195
Expenses$594,864
Net Income$26,331
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 27, 2019
Return Version
2018v3.1
Gross Receipts
$621,195
Mission and Program Overview

Mission

Logan community day care association, inc. Provides day care, food and counseling to children, the majority of which are referred by the cabarrus county department of social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$603,116$579,055▼ $24,061
Cash and Non-Interest-Bearing Accounts$85,324$96,583▲ $11,259
Accounts Receivable$28,321$30,436▲ $2,115
Pledges and Grants Receivable$11,496$17,500▲ $6,004
Total Assets$728,257$723,574▼ $4,683
Liabilities
Mortgage Notes Payable Secured by Investment Property$304,853$275,727▼ $29,126
Other Liabilities$15,905$13,720▼ $2,185
Accounts Payable and Accrued Expenses$9,303$9,603▲ $300
Total Liabilities$330,061$299,050▼ $31,011
Net Assets / Fund Balance
Unrestricted Net Assets$386,700$407,024▲ $20,324
Temporarily Rstr Net Assets$11,496$17,500▲ $6,004
Total Net Assets Fund Balance$398,196$424,524▲ $26,328
Total Liabilities and Net Assets / Fund Balance$728,257$723,574▼ $4,683

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$516,301$730,826$1,247,127
Land$62,754-$62,754
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah BeattyExec DirectoFT$44,744$1,349$46,093

Board Members and Trustees

NameTitle
Amos MccloreyChairman
Tara SmithVice Chair
Ella SmallDirector
Euretha LeeDirector
Lisa LeaDirector
Sara WagonerDirector
Terry LambDirector
Verni ShippDirector
Veronica CherryDirector
Wendell FantDirector
Viola Barrett2nd Vice CHA
Sylvia Posey3rd Vice CHA
Gracie BalknightAsst Secreta
Clarence LawingAsst Treasur
Paulette SteeleSecretary
Joan HambricTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,065
Program Service Revenue
$558,130
Investment Income
$0
Other Revenue
$0
All Other Contributions
$63,065
Change in Net Assets
$26,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$621,195
Revenue Not Reported on Form 990
$12,000
Total Revenue per Audited Statements
$633,195
Total Revenue per Form 990
$621,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$353,374
Other Expenses$241,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$261,453$18,360-$279,813
Current Officers, Directors, Trustees, and Key Employees$22,372$22,372-$44,744
All Other Expenses$30,359$4,002-$34,361
Insurance$28,395--$28,395
Depreciation Depletion$21,173$2,887-$24,060
Payroll Taxes$18,811$3,375-$22,186
Other Expenses$16,916--$16,916
Interest$12,173$1,353-$13,526
Fees for Services Accounting-$7,305-$7,305
Pension Plan Contributions$6,631--$6,631
Office Expenses$4,678$1,666-$6,344
Conferences and Meetings-$2,071-$2,071
Total Functional Expenses$531,473$63,391$0$594,864

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$606,864
Expenses per Audited Statements$594,864
Total Expenses per Form 990$594,864
Expenses Not Reported on Form 990$12,000
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 Salaries$8,626
Accrued Annual Leave$3,914
Accrued Interest$1,180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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

“Executive director reviews form 990. It is then presented to the executive committee, which reviews form 990.”

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

“Potential conflicts of interest are assessed on a regular basis.”

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

“Compensation of the executive director is set by the board of directors using measures of performance and relevant guideline data. Contemporaneous minutes are kept of delibertions.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Logan Community Day Care
EIN
23-7210127
Phone
7047868800
Address
PO BOX 812, CONCORD, NC 28026-0812

Signing Officer

Name
Deborah Beatty
Title
Exec Director
Phone
7047868800
Signed
2019-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Beatty
Formed
1972
Legal Domicile
Nc
Voting Board Members
16
Independent Board Members
16
Employees
19
Volunteers
30

Preparer

Firm
J Alan Rutherford CPA Pa
Address
225 N MAIN ST STE 302, SALISBURY, NC 28144
Preparer
J Alan Rutherford CPA
Phone
7046334060
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING -3”

Raw XML AppendixShowing 400 of 471 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09303
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09603
IRS990/AccountsReceivableGrp/BOYAmt028321
IRS990/AccountsReceivableGrp/EOYAmt030436
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LOGAN COMMUNITY DAY CARE ASSOCIATION, INC. PROVIDES DAY CARE, FOOD AND COUNSELING TO CHILDREN, THE MAJORITY OF WHICH ARE REFERRED BY THE CABARRUS COUNTY DEPARTMENT OF SOCIAL SERVICES.
IRS990/AllOtherContributionsAmt063065
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04002
IRS990/AllOtherExpensesGrp/ProgramServicesAmt030359
IRS990/AllOtherExpensesGrp/TotalAmt034361
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0DEBORAH BEATTY
IRS990/BooksInCareOfDetail/PhoneNum07047868800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 812
IRS990/BooksInCareOfDetail/USAddress/CityNm0CONCORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0280260812
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt085324
IRS990/CashNonInterestBearingGrp/EOYAmt096583
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt022372
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt022372
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt044744
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02071
IRS990/ConferencesMeetingsGrp/TotalAmt02071
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt063065
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0241490
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0558130
IRS990/CYRevenuesLessExpensesAmt026331
IRS990/CYSalariesCompEmpBnftPaidAmt0353374
IRS990/CYTotalExpensesAmt0594864
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0621195
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02887
IRS990/DepreciationDepletionGrp/ProgramServicesAmt021173
IRS990/DepreciationDepletionGrp/TotalAmt024060
IRS990/Desc0DAY CARE CENTER PROVIDES FOR THE SOCIAL, EDUCATIONAL AND NUTRITIONAL NEEDS OF OVER 150 CHILDREN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0531473
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07305
IRS990/FeesForServicesAccountingGrp/TotalAmt07305
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt125.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt155.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt161349
IRS990/Form990PartVIISectionAGrp/PersonNm0AMOS MCCLOREY
IRS990/Form990PartVIISectionAGrp/PersonNm1TARA SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2VIOLA BARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm3SYLVIA POSEY
IRS990/Form990PartVIISectionAGrp/PersonNm4JOAN HAMBRIC
IRS990/Form990PartVIISectionAGrp/PersonNm5CLARENCE LAWING
IRS990/Form990PartVIISectionAGrp/PersonNm6PAULETTE STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm7GRACIE BALKNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm8VERONICA CHERRY
IRS990/Form990PartVIISectionAGrp/PersonNm9EURETHA LEE
IRS990/Form990PartVIISectionAGrp/PersonNm10ELLA SMALL
IRS990/Form990PartVIISectionAGrp/PersonNm11SARA WAGONER
IRS990/Form990PartVIISectionAGrp/PersonNm12LISA LEA
IRS990/Form990PartVIISectionAGrp/PersonNm13TERRY LAMB
IRS990/Form990PartVIISectionAGrp/PersonNm14VERNI SHIPP
IRS990/Form990PartVIISectionAGrp/PersonNm15WENDELL FANT
IRS990/Form990PartVIISectionAGrp/PersonNm16DEBORAH BEATTY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1644744
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt33RD VICE CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST TREASUR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASST SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXEC DIRECTO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0621195
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt028395
IRS990/InsuranceGrp/TotalAmt028395
IRS990/InterestGrp/ManagementAndGeneralAmt01353
IRS990/InterestGrp/ProgramServicesAmt012173
IRS990/InterestGrp/TotalAmt013526
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0730826
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0603116
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0579055
IRS990/LandBldgEquipCostOrOtherBssAmt01309881
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LOGAN COMMUNITY DAY CARE ASSOCIATION, INC. PROVIDES DAY CARE, FOOD AND COUNSELING TO CHILDREN, THE MAJORITY OF WHICH ARE REFERRED BY THE CABARRUS COUNTY DEPARTMENT OF SOCIAL SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0304853
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0275727
IRS990/NetAssetsOrFundBalancesBOYAmt0398196
IRS990/NetAssetsOrFundBalancesEOYAmt0424524
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01666
IRS990/OfficeExpensesGrp/ProgramServicesAmt04678
IRS990/OfficeExpensesGrp/TotalAmt06344
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-3
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1REPAIR & MAIN BLDG
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITY FUND EXP
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt062504
IRS990/OtherExpensesGrp/ProgramServicesAmt127894
IRS990/OtherExpensesGrp/ProgramServicesAmt218114
IRS990/OtherExpensesGrp/ProgramServicesAmt316916
IRS990/OtherExpensesGrp/TotalAmt062504
IRS990/OtherExpensesGrp/TotalAmt127894
IRS990/OtherExpensesGrp/TotalAmt218114
IRS990/OtherExpensesGrp/TotalAmt316916
IRS990/OtherLiabilitiesGrp/BOYAmt015905
IRS990/OtherLiabilitiesGrp/EOYAmt013720
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018360
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0261453
IRS990/OtherSalariesAndWagesGrp/TotalAmt0279813
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03375
IRS990/PayrollTaxesGrp/ProgramServicesAmt018811
IRS990/PayrollTaxesGrp/TotalAmt022186
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06631
IRS990/PensionPlanContributionsGrp/TotalAmt06631
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011496
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEBORAH BEATTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DEPT OF SOCIAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1SMART START
IRS990/ProgramServiceRevenueGrp/Desc2CHILD NUTRITION
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0312955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1157753
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249359
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt338063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0312955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1157753
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249359
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt338063
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt085675
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0271565
IRS990/PYOtherRevenueAmt04845
IRS990/PYProgramServiceRevenueAmt0603965
IRS990/PYRevenuesLessExpensesAmt062831
IRS990/PYSalariesCompEmpBnftPaidAmt0360089
IRS990/PYTotalExpensesAmt0631654
IRS990/PYTotalRevenueAmt0694485
IRS990/ReconcilationRevenueExpnssAmt026331
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0558130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt063065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt085675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071986
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt059519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0311970
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0126
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01162095
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97170
IRS990ScheduleA/PublicSupportPY170Pct00.95800
IRS990ScheduleA/PublicSupportTotal170Amt0311970
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt063065
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt085675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt031725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059519
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0311970
IRS990ScheduleA/TotalSupportAmt0321067
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt03845
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt03979
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt01147
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt08971
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt012000
IRS990ScheduleD/DonatedServicesUseFcltsAmt012000
IRS990ScheduleD/ExpensesNotReportedAmt012000
IRS990ScheduleD/ExpensesSubtotalAmt0594864
IRS990ScheduleD/LandGrp/BookValueAmt062754
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062754
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0516301
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0730826
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01247127
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08626
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED ANNUAL LEAVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST
IRS990ScheduleD/RevenueNotReportedAmt012000
IRS990ScheduleD/RevenueSubtotalAmt0621195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0579055
IRS990ScheduleD/TotalExpensesPerForm990Amt0594864
IRS990ScheduleD/TotalLiabilityAmt013720
IRS990ScheduleD/TotalRevenuePerForm990Amt0621195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0633195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0606864
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS FORM 990. IT IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE, WHICH REVIEWS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POTENTIAL CONFLICTS OF INTEREST ARE ASSESSED ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS USING MEASURES OF PERFORMANCE AND RELEVANT GUIDELINE DATA. CONTEMPORANEOUS MINUTES ARE KEPT OF DELIBERTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011496
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0728257
IRS990/TotalAssetsEOYAmt0723574
IRS990/TotalAssetsGrp/BOYAmt0728257
IRS990/TotalAssetsGrp/EOYAmt0723574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063065

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$723,574
Liabilities
$299,050
Net assets
$424,524
Revenue
$621,195
Expenses
$594,864
Net income
$26,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.14$1.11$0.85$0.77$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.14$1.02$0.83$0.80$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.19$1.00$1.00$0.77$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.22$0.76$0.73$0.55$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.26$0.58$0.69$0.57$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.29$0.46$0.62$0.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.30$0.42$0.62$0.59$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.33$0.40$0.69$0.63$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.37$0.34$0.60$0.61$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.40$0.35$0.63$0.62$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.44$0.33$0.56$0.59$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.44$0.36$0.64$0.73$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.47$0.45$0.80