Civic Intelligence

Guiding Star Child Development Center Inc

990 • Fiscal year 2014 • EIN 26-1287295

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Organization ProfileWWW.GUIDINGSTARCDC.COM
8011 Old Georgetown RdBethesda, MD 20817

(301) 229-3004

Siviq Scores

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

Liabilities / Assets

99th percentile

2.67x

Higher debt load relative to assets than 99% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

60th percentile

6.3%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$61,535

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

48%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-8.0%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$138,916

Up $44,976 (+48%) from 2013

Net Assets

Up

-$232,608

Up $65,586 (+22%) from 2013

Liabilities

Down

$371,524

Down $20,610 (-5.3%) from 2013

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin60th percentile

Revenue

Down

$1,048,390

Down $91,695 (-8.0%) from 2013

Expenses

Down

$982,804

Down $62,739 (-6.0%) from 2013

Net Income

Down

$65,586

Down $28,956 (-31%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$400K$200K$0-$200K-$400KAssets 2013: $93,940Liabilities 2013: $392,134Net Assets 2013: -$298,1942013Assets 2014: $138,916Liabilities 2014: $371,524Net Assets 2014: -$232,6082014Assets 2015: $116,289Liabilities 2015: $258,865Net Assets 2015: -$142,5762015Assets 2016: $56,988Liabilities 2016: $177,187Net Assets 2016: -$120,1992016Assets 2017: $12,104Liabilities 2017: $189,578Net Assets 2017: -$177,4742017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$138,916
Liabilities$371,524
Net Assets-$232,608
Open 2014 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,140,085Expenses 2013: $1,045,543Net Income 2013: $94,5422013Revenue 2014: $1,048,390Expenses 2014: $982,804Net Income 2014: $65,5862014Revenue 2015: $1,027,097Expenses 2015: $937,065Net Income 2015: $90,0322015Revenue 2016: $901,298Expenses 2016: $878,921Net Income 2016: $22,3772016Revenue 2017: $840,580Expenses 2017: $897,855Net Income 2017: -$57,2752017Revenue 2018: $886,870Expenses 2018: $709,396Net Income 2018: $177,4742018

Highlighted filing

2014

Revenue$1,048,390
Expenses$982,804
Net Income$65,586
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,048,390
Mission and Program Overview

Mission

To provide christian development programs for infants/toddlers and preschool aged children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,923$138,597▲ $45,674
Land, Buildings, and Equipment, Net$1,017$319▼ $698
Total Assets$93,940$138,916▲ $44,976
Liabilities
Other Liabilities$384,413$335,027▼ $49,386
Accounts Payable and Accrued Expenses$7,721$36,497▲ $28,776
Total Liabilities$392,134$371,524▼ $20,610
Net Assets / Fund Balance
Unrestricted Net Assets$-298,194$-232,608▲ $65,586
Total Net Assets Fund Balance$-298,194$-232,608▲ $65,586
Total Liabilities and Net Assets / Fund Balance$93,940$138,916▲ $44,976

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$106,628$106,628
Equipment$319$32,225$32,544
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sylvia MorenoDirector of OperationsFT$56,861$4,674$61,535

Board Members and Trustees

NameTitle
Mark MillerPresident
Cathy KressBoard Director
Lalitha SprengerSecretary
Bobby LarsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,048,070
Investment Income
$0
Other Revenue
$320
Change in Net Assets
$65,586

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,048,390
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$409,091
Total Revenue per Audited Statements
$1,457,481
Total Revenue per Form 990
$1,048,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$674,147
Other Expenses$308,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$559,867--$559,867
Occupancy$122,329--$122,329
Current Officers, Directors, Trustees, and Key Employees$63,583--$63,583
Office Expenses$51,437$98-$51,535
Payroll Taxes$50,697--$50,697
Fees for Services Other$45,648--$45,648
Fees for Services Accounting-$16,283-$16,283
All Other Expenses$11,097$850-$11,947
Interest-$10,614-$10,614
Other Expenses$7,228$15,333-$7,228
Insurance-$5,958-$5,958
Fees for Services Legal-$1,015-$1,015
Depreciation Depletion-$697-$697
Total Functional Expenses$931,956$50,848$0$982,804

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,421,195
Expenses per Audited Statements$982,804
Total Expenses per Form 990$982,804
Expenses Not Reported on Form 990$438,391
Expenses Not Reported on Financial Statements$0
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
Note Payable to Celc$335,027
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Distributed to board by chair for review”

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

“Annually declared at a board meeting”

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

“Board reviews comparability information”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, policies, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Guiding Star Child Development Center Inc
EIN
26-1287295
Phone
3012293004
Address
8011 OLD GEORGETOWN RD, BETHESDA, MD 20817

Signing Officer

Name
Mark Miller
Title
Board Chairman
Phone
3012293004
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Miller
Formed
2008
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
29
Volunteers
0

Preparer

Firm
Councilor Buchanan & Mitchell Pc
Address
7910 WOODMONT AVENUE SUITE 500, BETHESDA, MD 20814
Preparer
Daniel L Weaver
Phone
3019860600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The audit committee oversight process has not changed”

Financial Statement Notes

PART X, LINE 2:

“The organization follows the financial accounting standards board accounting standards codification (fasb asc), which provides guidance on accounting for uncertainty in income taxes recognized in an organization's financial statements. As of december 31, 2014 and 2013, the organization had no unrecognized tax benefits related to uncertain tax positions in its tax returns that qualify for either recognition or disclosure in its financial statements. The organization's policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. Through december 31, 2014, there have been no matters that would have resulted in an accrual for interest and/or penalties. As of december 31, 2014, the information returns that the organization has filed with the internal revenue service for the tax years 2011-2013 remain open for examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Revenue from other subsidiaries 409,091.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Expenses from other subsidiaries 438,391.”

Raw XML AppendixShowing 400 of 419 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.

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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01048390
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2014 AND 2013, THE ORGANIZATION HAD NO UNRECOGNIZED TAX BENEFITS RELATED TO UNCERTAIN TAX POSITIONS IN ITS TAX RETURNS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. THROUGH DECEMBER 31, 2014, THERE HAVE BEEN NO MATTERS THAT WOULD HAVE RESULTED IN AN ACCRUAL FOR INTEREST AND/OR PENALTIES. AS OF DECEMBER 31, 2014, THE INFORMATION RETURNS THAT THE ORGANIZATION HAS FILED WITH THE INTERNAL REVENUE SERVICE FOR THE TAX YEARS 2011-2013 REMAIN OPEN FOR EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE FROM OTHER SUBSIDIARIES 409,091.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES FROM OTHER SUBSIDIARIES 438,391.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0319
IRS990ScheduleD/TotalExpensesPerForm990Amt0982804
IRS990ScheduleD/TotalLiabilityAmt0335027
IRS990ScheduleD/TotalRevenuePerForm990Amt01048390
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01457481
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01421195
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTED TO BOARD BY CHAIR FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY DECLARED AT A BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS COMPARABILITY INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AUDIT COMMITTEE OVERSIGHT PROCESS HAS NOT CHANGED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHRIST EVANGELICAL LUTHERAN CHURCH OF BETHESDA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520682159
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08011 OLD GEORGETOWN RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BETHESDA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020814
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt037394
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACCRUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHRIST EVANGELICAL LUTHERAN CHURCH OF BETHESDA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt093940
IRS990/TotalAssetsEOYAmt0138916
IRS990/TotalAssetsGrp/BOYAmt093940
IRS990/TotalAssetsGrp/EOYAmt0138916
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050848
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0931956
IRS990/TotalFunctionalExpensesGrp/TotalAmt0982804
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0392134
IRS990/TotalLiabilitiesEOYAmt0371524
IRS990/TotalLiabilitiesGrp/BOYAmt0392134
IRS990/TotalLiabilitiesGrp/EOYAmt0371524
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-298194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-232608
IRS990/TotalOtherCompensationAmt04674
IRS990/TotalProgramServiceExpensesAmt0931956
IRS990/TotalProgramServiceRevenueAmt01048070
IRS990/TotalReportableCompFromOrgAmt056861
IRS990/TotalRevenueGrp/ExclusionAmt0320
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01048070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01048390
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093940
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0138916
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-298194
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-232608
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08011 OLD GEORGETOWN RD
IRS990/USAddress/CityNm0BETHESDA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020817
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.GUIDINGSTARCDC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03012293004
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUIDING STAR CHILD DEVELOPMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0GUID
ReturnHeader/Filer/EIN0261287295

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$138,916
Liabilities
$371,524
Net assets
-$232,608
Revenue
$1,048,390
Expenses
$982,804
Net income
$65,586
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.89$0.71$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.19$0.18$0.84$0.90$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.18$0.12$0.90$0.88$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.26$0.14$1.03$0.94$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.37$0.23$1.05$0.98$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.39$0.30$1.14$1.05$0.09
Peer Organizations

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