Civic Intelligence

Guiding Star Child Development Center Inc

990 • Fiscal year 2016 • EIN 26-1287295

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

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

3.11x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.20x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

49th percentile

2.5%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$65,117

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

3rd percentile

-51%

Faster asset growth than 3% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$56,988

Down $59,301 (-51%) from 2015

Net Assets

Up

-$120,199

Up $22,377 (+16%) from 2015

Liabilities

Down

$177,187

Down $81,678 (-32%) from 2015

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin49th percentile

Revenue

Down

$901,298

Down $125,799 (-12%) from 2015

Expenses

Down

$878,921

Down $58,144 (-6.2%) from 2015

Net Income

Down

$22,377

Down $67,655 (-75%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2016

Assets$56,988
Liabilities$177,187
Net Assets-$120,199
Open 2016 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

2016

Revenue$901,298
Expenses$878,921
Net Income$22,377
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$901,298
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$116,289$56,988▼ $59,301
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$116,289$56,988▼ $59,301
Liabilities
Other Liabilities$242,392$155,862▼ $86,530
Accounts Payable and Accrued Expenses$16,473$21,325▲ $4,852
Total Liabilities$258,865$177,187▼ $81,678
Net Assets / Fund Balance
Unrestricted Net Assets$-142,576$-120,199▲ $22,377
Total Net Assets Fund Balance$-142,576$-120,199▲ $22,377
Total Liabilities and Net Assets / Fund Balance$116,289$56,988▼ $59,301

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$106,628$106,628
Equipment$0$32,544$32,544
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sylvia MorenoDirector of OperationsFT$60,767$4,350$65,117

Board Members and Trustees

NameTitle
Mark MillerPresident
Cathy JohnsonBoard Director
Bobby LarsenCo-treasurer
Lallitha JohnSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$901,298
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$22,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$589,339
Other Expenses$289,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$474,593--$474,593
Occupancy$118,551--$118,551
Current Officers, Directors, Trustees, and Key Employees$65,117--$65,117
Payroll Taxes$48,378--$48,378
Fees for Services Other$46,453--$46,453
Office Expenses$42,568$3,795-$46,363
Fees for Services Accounting-$14,569-$14,569
Insurance-$10,562-$10,562
All Other Expenses$10,378--$10,378
Interest-$9,470-$9,470
Other Expenses$5,854--$5,854
Other Employee Benefits$1,251--$1,251
Fees for Services Legal-$920-$920
Total Functional Expenses$839,605$39,316$0$878,921
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$155,862
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“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
EIN
26-1287295
Phone
3012293004
Address
8011 OLD GEORGETOWN RD, BETHESDA, MD 20817

Signing Officer

Name
Mark Miller
Title
Board Chairman
Phone
3012293004
Signed
2017-11-09
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
28
Volunteers
0

Preparer

Firm
Councilor Buchanan & Mitchell Pc
Address
7910 WOODMONT AVE STE 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, 2016 and 2015, 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, 2016, there have been no matters that would have resulted in an accrual for interest and/or penalties. As of december 31, 2016, the information returns that the organization has filed with the internal revenue service for the tax years 2013-2015 remain open for examination.”

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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/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, 2016 AND 2015, 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, 2016, THERE HAVE BEEN NO MATTERS THAT WOULD HAVE RESULTED IN AN ACCRUAL FOR INTEREST AND/OR PENALTIES. AS OF DECEMBER 31, 2016, THE INFORMATION RETURNS THAT THE ORGANIZATION HAS FILED WITH THE INTERNAL REVENUE SERVICE FOR THE TAX YEARS 2013-2015 REMAIN OPEN FOR EXAMINATION.
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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
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03012293004
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUIDING STAR CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0GUID
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,988
Liabilities
$177,187
Net assets
-$120,199
Revenue
$901,298
Expenses
$878,921
Net income
$22,377
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