Civic Intelligence

Guiding Star Child Development Center Inc

990 • Fiscal year 2017 • EIN 26-1287295

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 25, 2018

Organization ProfileWWW.GUIDINGSTARCDC.COM
8011 Old Georgetown RdBethesda, MD 20814

(301) 229-3004

Siviq Scores

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

Liabilities / Assets

100th percentile

15.66x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.23x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

24th percentile

-6.8%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

61st percentile

$41,677

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

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

Asset Growth

1st percentile

-79%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

27th percentile

-6.7%

Faster revenue growth than 27% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$12,104

Down $44,884 (-79%) from 2016

Net Assets

Down

-$177,474

Down $57,275 (-48%) from 2016

Liabilities

Up

$189,578

Up $12,391 (+7.0%) from 2016

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin24th percentile

Revenue

Down

$840,580

Down $60,718 (-6.7%) from 2016

Expenses

Up

$897,855

Up $18,934 (+2.2%) from 2016

Net Income

Down

-$57,275

Down $79,652 (-356%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2017

Assets$12,104
Liabilities$189,578
Net Assets-$177,474
Open 2017 Filing

Operations Trend

Revenue Growth27th 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

2017

Revenue$840,580
Expenses$897,855
Net Income-$57,275
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 25, 2018
Return Version
2017v2.3
Gross Receipts
$840,580
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$56,988$4,489▼ $52,499
Accounts Receivable-$4,007-
Prepaid Expenses and Deferred Charges-$3,608-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$56,988$12,104▼ $44,884
Liabilities
Other Liabilities$155,862$121,572▼ $34,290
Accounts Payable and Accrued Expenses$21,325$68,006▲ $46,681
Total Liabilities$177,187$189,578▲ $12,391
Net Assets / Fund Balance
Unrestricted Net Assets$-120,199$-177,474▼ $57,275
Total Net Assets Fund Balance$-120,199$-177,474▼ $57,275
Total Liabilities and Net Assets / Fund Balance$56,988$12,104▼ $44,884

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$106,628$106,628
Equipment$0$32,544$32,544
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Melissa ValladaresDirector of OperationsFT$41,677$41,677
Sylvia MorenoFormer Director of OperationsFT$17,611$17,611

Board Members and Trustees

NameTitle
Mark MillerPresident
Lallitha SprengerSecretary
Heidi ClemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$840,580
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-57,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$673,029
Other Expenses$224,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$617,598--$617,598
Occupancy$118,044--$118,044
Payroll Taxes$50,225--$50,225
Office Expenses$28,222$5,227-$33,449
Fees for Services Other$25,795--$25,795
Fees for Services Accounting-$16,382-$16,382
Interest-$5,760-$5,760
Other Employee Benefits$5,206--$5,206
Fees for Services Legal-$2,921-$2,921
Insurance-$2,577-$2,577
Other Expenses$1,424--$1,424
All Other Expenses$1,413--$1,413
Total Functional Expenses$864,988$32,867$0$897,855
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$121,572
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 20814

Signing Officer

Name
Mark Miller
Title
Board Chairman
Phone
3012293004
Signed
2018-07-25
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
34
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, 2017 and 2016, 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, 2017, there have been no matters that would have resulted in an accrual for interest and/or penalties. As of december 31, 2017, the information returns that the organization has filed with the internal revenue service for the tax years 2014-2016 remain open for examination.”

Raw XML AppendixShowing 400 of 408 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/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, 2017 AND 2016, 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, 2017, THERE HAVE BEEN NO MATTERS THAT WOULD HAVE RESULTED IN AN ACCRUAL FOR INTEREST AND/OR PENALTIES. AS OF DECEMBER 31, 2017, THE INFORMATION RETURNS THAT THE ORGANIZATION HAS FILED WITH THE INTERNAL REVENUE SERVICE FOR THE TAX YEARS 2014-2016 REMAIN OPEN FOR EXAMINATION.
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IRS990ScheduleD/TotalLiabilityAmt0121572
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 11B
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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHRIST EVANGELICAL LUTHERAN CHURCH OF BETHESDA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BETHESDA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt027439
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACCRUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHRIST EVANGELICAL LUTHERAN CHURCH OF BETHESDA
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt012104
IRS990/TotalAssetsGrp/BOYAmt056988
IRS990/TotalAssetsGrp/EOYAmt012104
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032867
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0864988
IRS990/TotalFunctionalExpensesGrp/TotalAmt0897855
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0177187
IRS990/TotalLiabilitiesEOYAmt0189578
IRS990/TotalLiabilitiesGrp/BOYAmt0177187
IRS990/TotalLiabilitiesGrp/EOYAmt0189578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-120199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-177474
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0864988
IRS990/TotalProgramServiceRevenueAmt0840580
IRS990/TotalReportableCompFromOrgAmt059288
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0840580
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0840580
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt056988
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012104
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-120199
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-177474
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0BETHESDA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020814
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.GUIDINGSTARCDC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03012293004
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUIDING STAR CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0GUID
ReturnHeader/Filer/EIN0261287295
ReturnHeader/Filer/PhoneNum03012293004
ReturnHeader/Filer/USAddress/AddressLine1Txt08011 OLD GEORGETOWN RD
ReturnHeader/Filer/USAddress/CityNm0BETHESDA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020814
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06B6AA7203A78783EB7E1AE1CBEA8F3AE2A850E74
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.31.200.98
ReturnHeader/FilingSecurityInformation/IPDt02018-07-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:35:49
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521711839
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COUNCILOR BUCHANAN & MITCHELL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07910 WOODMONT AVE STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,104
Liabilities
$189,578
Net assets
-$177,474
Revenue
$840,580
Expenses
$897,855
Net income
-$57,275
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