Civic Intelligence

Collier Child Care Resources Inc

990 • Fiscal year 2021 • EIN 26-2646032

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 17, 2022

15275 Collier Blvd 201-359Naples, FL 34119

(239) 643-3908

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.49x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.28x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

46th percentile

10%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$109,143

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

71st percentile

23%

Faster asset growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

64th percentile

27%

Faster revenue growth than 64% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,755,615

Up $325,724 (+23%) from 2020

Net Assets

Up

$891,044

Up $322,142 (+57%) from 2020

Liabilities

Up

$864,571

Up $3,582 (+0.4%) from 2020

Revenue

Up

$3,096,027

Up $649,007 (+27%) from 2020

Expenses

Up

$2,778,242

Up $144,923 (+5.5%) from 2020

Net Income

Up

$317,785

Up $504,084 (+271%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $494,248Liabilities 2011: $50,827Net Assets 2011: $443,4212011Assets 2013: $540,809Liabilities 2013: $56,879Net Assets 2013: $483,9302013Assets 2014: $544,823Liabilities 2014: $48,028Net Assets 2014: $496,7952014Assets 2015: $594,391Liabilities 2015: $55,760Net Assets 2015: $538,6312015Assets 2016: $1,210,845Liabilities 2016: $547,512Net Assets 2016: $663,3332016Assets 2017: $1,126,535Liabilities 2017: $538,123Net Assets 2017: $588,4122017Assets 2018: $1,130,012Liabilities 2018: $532,575Net Assets 2018: $597,4372018Assets 2020: $1,429,891Liabilities 2020: $860,989Net Assets 2020: $568,9022020Assets 2021: $1,755,615Liabilities 2021: $864,571Net Assets 2021: $891,0442021Assets 2022: $1,531,300Liabilities 2022: $451,201Net Assets 2022: $1,080,0992022

Highlighted filing

2021

Assets$1,755,615
Liabilities$864,571
Net Assets$891,044

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,606,5592011Expenses 2013: $1,864,9022013Revenue 2014: $1,966,802Expenses 2014: $1,953,937Net Income 2014: $12,8652014Revenue 2015: $1,968,551Expenses 2015: $1,926,715Net Income 2015: $41,8362015Revenue 2016: $2,260,381Expenses 2016: $2,136,126Net Income 2016: $124,2552016Revenue 2017: $2,169,846Expenses 2017: $2,252,799Net Income 2017: -$82,9532017Revenue 2018: $2,533,835Expenses 2018: $2,525,257Net Income 2018: $8,5782018Revenue 2020: $2,447,020Expenses 2020: $2,633,319Net Income 2020: -$186,2992020Revenue 2021: $3,096,027Expenses 2021: $2,778,242Net Income 2021: $317,7852021Revenue 2022: $3,485,396Expenses 2022: $3,294,462Net Income 2022: $190,9342022

Highlighted filing

2021

Revenue$3,096,027
Expenses$2,778,242
Net Income$317,785
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 17, 2022
Return Version
2020v4.0
Gross Receipts
$3,111,125
Mission and Program Overview

Mission

Child's path strengthens and enriches the lives of underserved children and families in collier county through high quality early childhood education. 1 - provide scholarships for children ages birth to 5 years old to ensure access and school readiness. 2 - emphasize the arts and nature through experimental learning. 3 - encourage children's innate ability to develop cognitive, physical and social-emotional skills. 4 - engage families to assure their children's future success. Our vision is to inspire children's love for lifelong learning.

Child's path strengthens and enriches the lives of underserved children and families in collier county through high quality early childhood education. Child's path 1.provide scholarships for children ages birth to 5 years old to ensure access and school readiness 2.emphasize the arts and nature through experiential learning 3.encourage children's innate ability to develop cognitive, physical and social-emotional skills 4.engage families to assure their children's future success our vision is to inspire children's love for lifelong learning

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$671,995$916,697▲ $244,702
Land, Buildings, and Equipment, Net$654,517$671,240▲ $16,723
Pledges and Grants Receivable$55,055$122,674▲ $67,619
Prepaid Expenses and Deferred Charges$29,728$27,036▼ $2,692
Investments in Publicly Traded Securities$11,137$15,694▲ $4,557
Accounts Receivable$5,185--
Total Assets$1,429,891$1,755,615▲ $325,724
Other Assets Total$2,274$2,274→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$412,205$394,133▼ $18,072
Other Liabilities$339,392$339,392→ $0
Accounts Payable and Accrued Expenses$91,407$124,946▲ $33,539
Deferred Revenue$17,985$6,100▼ $11,885
Total Liabilities$860,989$864,571▲ $3,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$568,902$890,544▲ $321,642
Net Assets With Donor Restrictions-$500-
Total Net Assets Fund Balance$568,902$891,044▲ $322,142
Total Liabilities and Net Assets / Fund Balance$1,429,891$1,755,615▲ $325,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$489,323$67,098$556,421
Other Land Buildings$72,499$54,438$126,937
Land$86,700-$86,700
Equipment$22,718$3,936$26,654

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$11,492-▲ $4,460-$15,851
2019$11,498-▲ $86-$11,492
2018$11,045-▲ $540-$11,498
2017$10,203-▲ $927-$11,045
2016$9,091-▲ $1,232-$10,203
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather SingletonExecutive DiFT$104,895$4,248$109,143

Board Members and Trustees

NameTitle
Felix MehlerChair
Melissa BlazierChair-jan 20
Seymour BurchmanV Chair
Ann HortonDirector
Carla BogartDirector
Jeff JeromeDirector
Jerome L JohnsonDirector
Martin NestaresDirector
Robin ClarkDirector
Tamara NicolaDirector
Nancy GibbsSecretary
Darlene TorzoliniTreasurer
Howard IssacsonTreasurer-ja
Revenue and Support

Revenue Composition

Contributions and Grants
$1,275,375
Program Service Revenue
$1,722,929
Investment Income
$12,757
Other Revenue
$84,966
All Other Contributions
$1,255,375
Change in Net Assets
$317,785

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$45,311Fair Market Value (FMV)
Other Non Cash Contri Table40$8,350Fair Market Value (FMV)
Total Noncash Contributions41$53,661-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,096,027
Revenue Not Reported on Form 990
$24,518
Total Revenue per Audited Statements
$3,120,545
Total Revenue per Form 990
$3,096,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,917,532
Other Expenses$531,780
Grants and Similar Amounts Paid$328,930
Total Fundraising Expense$1,772
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,768,100$52,202-$1,820,302
Grants to Domestic Individuals$328,930--$328,930
Occupancy$69,255$29,414-$98,669
Current Officers, Directors, Trustees, and Key Employees$94,442$2,788-$97,230
Office Expenses$39,457$38,808-$78,265
Fees for Services Other$25,093$42,972-$68,065
Information Technology$18,062$23,446-$41,508
Depreciation Depletion$29,546$1,351-$30,897
Insurance$15,419$3,351-$18,770
Advertising$1,834$16,689-$18,523
Interest$16,396--$16,396
Fees for Services Legal-$14,535-$14,535
Other Expenses$4,670$28,182-$4,670
Travel$2,024$720-$2,744
All Other Expenses--$1,772$1,772
Fees for Service Investment Mgmnt Fees-$101-$101
Total Functional Expenses$2,519,898$256,572$1,772$2,778,242

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,798,403
Expenses per Audited Statements$2,778,242
Total Expenses per Form 990$2,778,242
Expenses Not Reported on Form 990$20,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,098
Fundraising Gross Income$11,950
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Big Impressions$31,950$11,950$14,146$-2,196
Total Events$31,950$11,950$15,098$-3,148
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Advance$339,392
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Board will reveiw the return with the organizations's cpa prior to electronically filing with the irs.

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

No contract or transaction between child's path and one or more of its members, board of directors, or officers, or between the agency and any other organization in which one or more of its members, directors, or officers are members, directors or officers, or a financial interest, shall be void or voidable solely for reason, or solely because the member, director, or officer is present at or participates in the meeting of the board or committee which authorizes the contract or transaction, or solely because his or their votes are counted for such purpose if: a. The fact of such relationship or interest is disclosed or known to the board or the committee which authorizes the contract or transaction by a vote or consent sufficient for the purpose without counting the votes or consents of such interested directors: and, b.the contract or transaction is fair and reasonable as to the agency as of the time it is authorized by the board of directors or a committee. Common or interested board of directors members may be counted in determining the presence of a quorum at a meeting of the board or a committee which authorizes, approves, or rectifies such contract or transaction.

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

The child's path board of directors conduct an evaluation of the chief executive officer at the end of each fiscal year, usually in june. It is then discussed by the board of directors what percentage of increase should be given. Based on the evaluation, the board of directors decide on an increase in compensation, if approved. The base salary was determined by data collected by our collier county foundation of average nonprofit ceo/executive director salary.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request and a copy of the 990 is available on guidestar.

Filing and Contact Details

Filer

Filer Name
CHILD'S PATH INC
EIN
26-2646032
Phone
2396433908
Address
15275 COLLIER BLVD 201-359, NAPLES, FL 34119

Signing Officer

Name
Heather Singleton
Title
Executive Director
Phone
2396433908
Signed
2022-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Singleton
Formed
2008
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
125

Preparer

Firm
Stroemer & Company
Address
14030 METROPOLIS AVE STE 200, FORT MYERS, FL 33912
Preparer
Marc Whitfield CPA
Phone
2394331002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Child's path strengthens and enriches the lives of underserved children and families in collier county through high quality early childhood education. Child's path 1.provide scholarships for children ages birth to 5 years old to ensure access and school readiness 2.emphasize the arts and nature through experiential learning 3.encourage children's innate ability to develop cognitive, physical and social-emotional skills 4.engage families to assure their children's future success our vision is to inspire children's love for lifelong learning

Form 990

Child's path uses learning practices inspired by the reggio emilia approach - a project-based philosophy and creative curriculum that is flexible and emerges from children's ideas, thoughts, questions and observations. This philosophy and curriculum supports the belief that children are full of potential and that their natural curiosity will lead their learning. Children are encouraged to engage and work with their peers to achieve common goals and develop confidence as they learn at their own pace. Learning goals are based on each child's individual interests and the teachers serve as partners and collaborators. Learning is active and engaging, as opposed to rote and teacher driven. Reggio and creative curriculum-inspired learning views young children as individuals who are curious about their world and have the powerful potential to learn from all that surrounds them. Education, psychological and sociological influences are important factors to consider in understanding children and working to stimulate and enhance learning in appropriate ways. Additional resources are required to ensure the learning environment is warm, nurturing, healthy, safe, art-based, nature-inspired and flexible, as it promotes creativity, problem solving and engaged learning. Additionally, child's path utilizes conscious discipline, which is a social-emotional learning curriculum that is nationally recognized and evidence based. Conscious discipline assists children in cultivating conflict resolution and problem-solving skills, managing feelings and behaviors, building positive relationships and prevent bullying. Creating caring, cooperative classrooms teaches children to make healthy choices and builds authentic family partnerships. Child's path uses a peo for payroll purposes. Child's path received accreditation through the national accreditation commission of the association for early learning leaders for our santa barbara center and moorings center in february 2021. This accreditation holds child's path to the highest of quality and safety standards in early education. Only 17%, or 30/179, of the early education centers in southwest florida have achieved accredited status. Child's path continued to operate throughout the entire pandemic of the 2020/2021 fiscal year amid staffing shortages. We followed all cdc and local health department guidelines. Several times throughout the year our centers were forced to close and/or quarantine individual classrooms for the protection of the children and staff. To combat the staffing shortage, child's path sought funding to support our bright paths inspiring teachers program which takes un-credentialed and inexperienced staff through an education and training program to allow them to successfully navigate, attain and retain employment within the early learning field. Child's path has offered to assist other non-profit agencies within southwest florida in an effort to offer employment to their clients that might be re-entering the job market, utilizing the bright paths program. Child's path has recognized the importance of teaching our children the critical skills to overcome trauma and build resiliency. We have successfully sought funding and implemented our bright path resiliency program which builds these skills in our classroom families on a daily basis through classroom activities, community partnerships, teacher training and specific classroom materials. We use a variety of techniques including developing "safe places- and "deep breathing" to reinforce these skills.

Form 990, Page 1, Part I, Line 6

Volunteers are an asset in our classrooms to provide one on one support to children or assist the teacher. In 2020 volunteers were not able to enter our classrooms. However, we were able to engage volunteers virtually though our smart boards at the centers. Volunteers were able to lead and deliver virtual story time, music, dance and art programs to the children in our four centers. Eight weeks of virtual art and music programs were conducted for 57 children. Six weeks of virtual dance lessons were conducted for 57 children. Two virtual family art nights were conducted for children and their families. Volunteers also provide valuable services as members of our board of directors, committees or our board of advisors. In 2020 child's path revived and rebuilt the board of advisors. The focus of the board of advisors is to help fulfill charitable needs for the children in our centers. Their work includes leading the back to school drives, holiday gifts, family events and our signature event planning. Child's path recruited two new members to the board of directors in 2020 and continues to recruit additional service volunteers. During the 2020-2021 fiscal year, volunteers provided 375 hours of service valued at 9,401

Form 990, Page 2, Part III, Line 4A

Childspath.org child's path golden gate high school and child's path immokalee high school- our golden gate and immokalee high school centers provide high-quality early childhood educational programing to the children of teen parents enrolled in the" teenagers as parents program" (tapp) at both high schools. As in all of our programs, we also offer parent education and mentoring to our teen parents. This allows the teen parents to focus on graduating high school and planning a successful future knowing that their children are safe in a nurturing, learning environment. These centers serve children age two weeks to five years old. They also provide early childhood education for the children of collier county public school system employees. We follow the collier schools academic calendar at these programs and are only open during the academic calendar, mid-august through early june. Child's path moorings in the 2020-2021 school year, child's path moorings served an unduplicated total of 227 children and provided over 75% of them who come from economically disadvantaged homes with sliding scale partial scholarship assistance. This center had minimal enrollment during the first quarter of the fiscal year due to the pandemic. The child care food program was also postponed at this location and began again in august 2021. 100% of the children achieved gains in their developmental milestones. Child's path santa barbara our santa barbara center served an unduplicated total of 429 children and provided partial scholarship assistance to over 85% of underserved children from low income working families. Due to serving first responders and families whose early learning centers were closed due to the pandemic, many more children than typical were served. 100% of our children improved their cognitive, social and emotional developmental milestones as measured by pre/post scores. The child care food program was postponed at this location and began again in july 2021.

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has determined that the organization is exempt from federal income taxes under section 501(c)3 of the internal revenue code. The organization is a not-for-profit florida corporation and therefore is not subject to state income tax taxes. The internal revenue code provides for taxation of unrelated business income under certain circumstances. The organization reports no unrelated business taxable income, however, such status is subject to final determination upon examination of the related tax returns by the appropriate taxing authorities. The organization's tax filings are subject to audit by various taxing authorities. Certain income tax returns filed by the organization remain open to examination by these government agencies. The financial accounting standards board has issued guidance on accounting for uncertainty in income taxes and the organization adopted this guidance. The organization has evaluated its tax positions and any estimates utilized in its tax returns, and concluded that the organization has taken no uncertain tax positions that require adjustments to the financial statements to comply with the provisions of this guidance.

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IRS990/ActivityOrMissionDesc0CHILD'S PATH STRENGTHENS AND ENRICHES THE LIVES OF UNDERSERVED CHILDREN AND FAMILIES IN COLLIER COUNTY THROUGH HIGH QUALITY EARLY CHILDHOOD EDUCATION. CHILD'S PATH 1.PROVIDE SCHOLARSHIPS FOR CHILDREN AGES BIRTH TO 5 YEARS OLD TO ENSURE ACCESS AND SCHOOL READINESS 2.EMPHASIZE THE ARTS AND NATURE THROUGH EXPERIENTIAL LEARNING 3.ENCOURAGE CHILDREN'S INNATE ABILITY TO DEVELOP COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL SKILLS 4.ENGAGE FAMILIES TO ASSURE THEIR CHILDREN'S FUTURE SUCCESS OUR VISION IS TO INSPIRE CHILDREN'S LOVE FOR LIFELONG LEARNING
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IRS990/Desc0CHILDSPATH.ORG CHILD'S PATH GOLDEN GATE HIGH SCHOOL AND CHILD'S PATH IMMOKALEE HIGH SCHOOL- OUR GOLDEN GATE AND IMMOKALEE HIGH SCHOOL CENTERS PROVIDE HIGH-QUALITY EARLY CHILDHOOD EDUCATIONAL PROGRAMING TO THE CHILDREN OF TEEN PARENTS ENROLLED IN THE" TEENAGERS AS PARENTS PROGRAM" (TAPP) AT BOTH HIGH SCHOOLS. AS IN ALL OF OUR PROGRAMS, WE ALSO OFFER PARENT EDUCATION AND MENTORING TO OUR TEEN PARENTS. THIS ALLOWS THE TEEN PARENTS TO FOCUS ON GRADUATING HIGH SCHOOL AND PLANNING A SUCCESSFUL FUTURE KNOWING THAT THEIR CHILDREN ARE SAFE IN A NURTURING, LEARNING ENVIRONMENT. THESE CENTERS SERVE CHILDREN AGE TWO WEEKS TO FIVE YEARS OLD. THEY ALSO PROVIDE EARLY CHILDHOOD EDUCATION FOR THE CHILDREN OF COLLIER COUNTY PUBLIC SCHOOL SYSTEM EMPLOYEES. WE FOLLOW THE COLLIER SCHOOLS ACADEMIC CALENDAR AT THESE PROGRAMS AND ARE ONLY OPEN DURING THE ACADEMIC CALENDAR, MID-AUGUST THROUGH EARLY JUNE. CHILD'S PATH MOORINGS IN THE 2020-2021 SCHOOL YEAR, CHILD'S PATH MOORINGS SERVED AN UNDUPLICATED TOTAL OF 227 CHILDREN AND PROVIDED OVER 75% OF THEM WHO COME FROM ECONOMICALLY DISADVANTAGED HOMES WITH SLIDING SCALE PARTIAL SCHOLARSHIP ASSISTANCE. THIS CENTER HAD MINIMAL ENROLLMENT DURING THE FIRST QUARTER OF THE FISCAL YEAR DUE TO THE PANDEMIC. THE CHILD CARE FOOD PROGRAM WAS ALSO POSTPONED AT THIS LOCATION AND BEGAN AGAIN IN AUGUST 2021. 100% OF THE CHILDREN ACHIEVED GAINS IN THEIR DEVELOPMENTAL MILESTONES. CHILD'S PATH SANTA BARBARA OUR SANTA BARBARA CENTER SERVED AN UNDUPLICATED TOTAL OF 429 CHILDREN AND PROVIDED PARTIAL SCHOLARSHIP ASSISTANCE TO OVER 85% OF UNDERSERVED CHILDREN FROM LOW INCOME WORKING FAMILIES. DUE TO SERVING FIRST RESPONDERS AND FAMILIES WHOSE EARLY LEARNING CENTERS WERE CLOSED DUE TO THE PANDEMIC, MANY MORE CHILDREN THAN TYPICAL WERE SERVED. 100% OF OUR CHILDREN IMPROVED THEIR COGNITIVE, SOCIAL AND EMOTIONAL DEVELOPMENTAL MILESTONES AS MEASURED BY PRE/POST SCORES. THE CHILD CARE FOOD PROGRAM WAS POSTPONED AT THIS LOCATION AND BEGAN AGAIN IN JULY 2021.
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