Civic Intelligence

Hot Spots Extended Care Programs Inc.

990 • Fiscal year 2021 • EIN 26-2717988

Jan 01, 2021 to Jun 30, 2021 • Filed on May 16, 2022

Organization ProfileHSECP.ORG
1306 Bellona Avenue 1st FloorLutherville, MD 21093

(410) 515-8750

Siviq Scores

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

Liabilities / Assets

85th percentile

0.55x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.98x

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

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

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$1,913,171

Up $485,863 (+34%) from 2020

Net Assets

Up

$863,499

Up $247,979 (+40%) from 2020

Liabilities

Up

$1,049,672

Up $237,884 (+29%) from 2020

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin56th percentile

Revenue

Down

$1,066,759

Down $383,158 (-26%) from 2020

Expenses

Down

$892,848

Down $652,738 (-42%) from 2020

Net Income

Up

$173,911

Up $269,580 (+282%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$6.0M$4.0M$2.0M$0Assets 2020: $1,427,308Liabilities 2020: $811,788Net Assets 2020: $615,5202020Assets 2021: $1,913,171Liabilities 2021: $1,049,672Net Assets 2021: $863,4992021Assets 2022: $3,398,995Liabilities 2022: $740,845Net Assets 2022: $2,658,1502022Assets 2023: $4,819,604Liabilities 2023: $693,640Net Assets 2023: $4,125,9642023Assets 2024: $1,839,828Liabilities 2024: $922,074Net Assets 2024: $917,7542024Assets 2025: $3,762,475Liabilities 2025: $925,613Net Assets 2025: $2,836,8622025

Highlighted filing

2021

Assets$1,913,171
Liabilities$1,049,672
Net Assets$863,499
Open 2021 Filing

Operations Trend

Revenue Growth11th percentile

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

$10M$5.0M$0-$5.0MRevenue 2020: $1,449,917Expenses 2020: $1,545,586Net Income 2020: -$95,6692020Revenue 2021: $1,066,759Expenses 2021: $892,848Net Income 2021: $173,9112021Revenue 2022: $6,918,547Expenses 2022: $4,701,327Net Income 2022: $2,217,2202022Revenue 2023: $6,224,236Expenses 2023: $5,233,977Net Income 2023: $990,2592023Revenue 2024: $6,551,904Expenses 2024: $9,731,062Net Income 2024: -$3,179,1582024Revenue 2025: $8,376,201Expenses 2025: $6,610,840Net Income 2025: $1,765,3612025

Highlighted filing

2021

Revenue$1,066,759
Expenses$892,848
Net Income$173,911
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2021v4.2
Gross Receipts
$1,187,515
Mission and Program Overview

Mission

To provide child care during before-school and after-school hours for elementary school children onsite at public elementary schools

To provide child care during before-school and after-school hours for elementary school children on-site at public elementary school locations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,226,896$1,533,335▲ $306,439
Rtn Earn Endowment Incm Other Fnds$615,520$863,499▲ $247,979
Cash and Non-Interest-Bearing Accounts$117,806$281,222▲ $163,416
Accounts Receivable$4,594$67,485▲ $62,891
Prepaid Expenses and Deferred Charges$70,462$23,579▼ $46,883
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,427,308$1,913,171▲ $485,863
Other Assets Total$7,550$7,550→ $0
Liabilities
Unsecured Notes Loans Payable$519,500$546,448▲ $26,948
Other Liabilities$165,011$237,635▲ $72,624
Accounts Payable and Accrued Expenses$73,227$232,213▲ $158,986
Deferred Revenue$54,050$33,376▼ $20,674
Total Liabilities$811,788$1,049,672▲ $237,884
Net Assets / Fund Balance
Total Net Assets Fund Balance$615,520$863,499▲ $247,979
Total Liabilities and Net Assets / Fund Balance$1,427,308$1,913,171▲ $485,863

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,533,335--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Richard O HuffmanPresident/director
Charles MaskellDirector
Thomas SessexDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$341,712
Program Service Revenue
$687,377
Investment Income
$37,670
Other Revenue
$0
Change in Net Assets
$173,911

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,066,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$74,068
Total Revenue per Audited Statements
$1,140,827
Total Revenue per Form 990
$1,066,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$892,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$36,267--$36,267
Information Technology$35,877--$35,877
All Other Expenses$30,283--$30,283
Occupancy$20,295$6,766-$27,061
Insurance$11,929--$11,929
Office Expenses-$11,076-$11,076
Advertising-$5,095-$5,095
Fees for Services Legal-$3,926-$3,926
Travel$3,920--$3,920
Fees for Services Accounting-$2,500-$2,500
Fees for Services Other-$269-$269
Total Functional Expenses$863,216$29,632$0$892,848

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$892,848
Total Expenses per Audited Statements$892,848
Total Expenses per Form 990$892,848
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-PPI IS 100% OWNED BY RICHARD O. HUFFMAN AND HIS SPOUSE.Rent (there Is a Written Agreement Approved by Unrelated Board Members. Amount Is Determined by Fair Market Value Based on Market Comparisons).No$22,504
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$215,143
Payroll Tax Deferral$22,492
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
No
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

“A copy of the form 990 was not provided to each voting member of the organization's governing body prior to filing with the irs. An officer/director will review the return before signing and filing with the irs.”

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

“We have a written conflict of interest policy that requires each director, principal officer and member of a committee with governing board delegated powers to annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must primarily engage in activities which accomplish one or more of its tax exempt purposes. If an actual or potential conflict exists, an interested person has a duty to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction. The interested party must leave the room while the remaining board or committee members discuss and vote upon whether a conflict exists. The conflict will be disclosed in the minutes of the governing board. The organization also performs periodic reviews to ensure the it operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status.”

Form 990, Part VI, Section C, Line 19

“We make our form 1023, governing documents and form 990 available to the public upon request. We do not make our conflict of interest policy and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Hot Spots Extended Care Programs Inc
EIN
26-2717988
Phone
4105158750
Address
1306 BELLONA AVENUE 1ST FLOOR, LUTHERVILLE, MD 21093

Signing Officer

Name
Richard O Huffman
Title
President
Phone
4105158750
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard O Huffman
Formed
2008
Legal Domicile
Md
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Rosen Sapperstein & Friedlander LLC
Address
405 YORK ROAD, TOWSON, MD 21204
Preparer
Susanne Wolfe CPA
Phone
4105810800
Raw XML AppendixShowing 400 of 481 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt073227
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0232213
IRS990/AccountsReceivableGrp/BOYAmt04594
IRS990/AccountsReceivableGrp/EOYAmt067485
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE CHILD CARE DURING BEFORE-SCHOOL AND AFTER-SCHOOL HOURS FOR ELEMENTARY SCHOOL CHILDREN ON-SITE AT PUBLIC ELEMENTARY SCHOOL LOCATIONS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05095
IRS990/AdvertisingGrp/TotalAmt05095
IRS990/AllOtherExpensesGrp/ProgramServicesAmt030283
IRS990/AllOtherExpensesGrp/TotalAmt030283
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MENAKA ENTEN
IRS990/BooksInCareOfDetail/PhoneNum04105158750
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01306 BELLONA AVENUE 1ST FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0LUTHERVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021093
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0117806
IRS990/CashNonInterestBearingGrp/EOYAmt0281222
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0341712
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt037670
IRS990/CYOtherExpensesAmt0892848
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0687377
IRS990/CYRevenuesLessExpensesAmt0173911
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0892848
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01066759
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt054050
IRS990/DeferredRevenueGrp/EOYAmt033376
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0WE PROVIDE CHILD CARE DURING BEFORE-SCHOOL AND AFTER-SCHOOL HOURS FOR ELEMENTARY SCHOOL CHILDREN ON-SITE AT PUBLIC ELEMENTARY SCHOOL LOCATIONS. WE PROVIDE A CURRICULUM-BASED PROGRAM FOR SCHOOL-AGE CHILDREN BY ALLOWING THEM TO CHOOSE ACTIVITIES WITHIN VARIOUS "SPOTS" EMPHASIZING ATHLETIC, ARTISTIC, ACADEMIC AND SOCIAL DEVELOPMENT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0863216
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02500
IRS990/FeesForServicesAccountingGrp/TotalAmt02500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03926
IRS990/FeesForServicesLegalGrp/TotalAmt03926
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0269
IRS990/FeesForServicesOtherGrp/TotalAmt0269
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt032.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD O HUFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES MASKELL
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS SESSEX
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt027837
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt0341712
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0148593
IRS990/GrossReceiptsAmt01187515
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt035877
IRS990/InformationTechnologyGrp/TotalAmt035877
IRS990/InsuranceGrp/ProgramServicesAmt011929
IRS990/InsuranceGrp/TotalAmt011929
IRS990/InvestmentIncomeGrp/ExclusionAmt09833
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09833
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01226896
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01533335
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0120756
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE CHILD CARE DURING BEFORE-SCHOOL AND AFTER-SCHOOL HOURS FOR ELEMENTARY SCHOOL CHILDREN ON-SITE AT PUBLIC ELEMENTARY SCHOOL LOCATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0615520
IRS990/NetAssetsOrFundBalancesEOYAmt0863499
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt027837
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt027837
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt074068
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06766
IRS990/OccupancyGrp/ProgramServicesAmt020295
IRS990/OccupancyGrp/TotalAmt027061
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011076
IRS990/OfficeExpensesGrp/TotalAmt011076
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07550
IRS990/OtherAssetsTotalGrp/EOYAmt07550
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SALARIES AND WAGES
IRS990/OtherExpensesGrp/Desc1CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc2EMPLOYEE BENEFITS
IRS990/OtherExpensesGrp/Desc3PAYROLL TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt0481336
IRS990/OtherExpensesGrp/ProgramServicesAmt1127038
IRS990/OtherExpensesGrp/ProgramServicesAmt2116271
IRS990/OtherExpensesGrp/ProgramServicesAmt336267
IRS990/OtherExpensesGrp/TotalAmt0481336
IRS990/OtherExpensesGrp/TotalAmt1127038
IRS990/OtherExpensesGrp/TotalAmt2116271
IRS990/OtherExpensesGrp/TotalAmt336267
IRS990/OtherLiabilitiesGrp/BOYAmt0165011
IRS990/OtherLiabilitiesGrp/EOYAmt0237635
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt070462
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023579
IRS990/PrincipalOfficerNm0RICHARD O HUFFMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILDCARE-SCHOOL BASED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0687377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0687377
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0250100
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt041517
IRS990/PYOtherExpensesAmt0530852
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01158300
IRS990/PYRevenuesLessExpensesAmt0-95669
IRS990/PYSalariesCompEmpBnftPaidAmt01014734
IRS990/PYTotalExpensesAmt01545586
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01449917
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0173911
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0687377
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0615520
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0863499
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0250100
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0250100
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SINCE INCEPTION, HOT SPOTS EXTENDED CARE PROGRAMS' FISCAL YEAR FOLLOWED THE CALENDAR YEAR. BEGINNING IN 2021, HOT SPOTS EXTENDED CARE PROGRAMS HAS CHANGED THEIR FISCAL YEAR TO JULY 1ST THROUGH JUNE 30TH TO ALIGN THEIR BUSINESS CYCLE TO SCHOOL OPERATIONS AS THE ENTITY IS A CHILD-CARE BASED SERVICE FACILITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, SHORT YEAR EXPLANATION:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0341712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0250100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0591812
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09833
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt031132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt040965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0687377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01158300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03007831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02744980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02399706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09998194
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09833
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt040965
IRS990ScheduleA/InvestmentIncomeCYPct00.00390
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94150
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt010008583
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0331323
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0250100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0581423
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0331323
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0331323
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01029089
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01408400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03007831
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02744980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02399706
IRS990ScheduleA/Total509Grp/TotalAmt010590006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01038922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01439532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03007831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02744980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02399706
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010630971
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0892848
IRS990ScheduleD/NetUnrealizedGainsInvstAmt074068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0215143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX DEFERRAL
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01533335
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MERRILL LYNCH
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt074068
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01066759
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01533335
IRS990ScheduleD/TotalExpensesPerForm990Amt0892848
IRS990ScheduleD/TotalLiabilityAmt0237635
IRS990ScheduleD/TotalRevenuePerForm990Amt01066759
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01140827
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0892848
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0PROSPERITY PROPERTY INVESTMENTS LLC (PPI)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PPI IS 100% OWNED BY RICHARD O. HUFFMAN AND HIS SPOUSE.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt022504
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT (THERE IS A WRITTEN AGREEMENT APPROVED BY UNRELATED BOARD MEMBERS. AMOUNT IS DETERMINED BY FAIR MARKET VALUE BASED ON MARKET COMPARISONS).
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WAS NOT PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. AN OFFICER/DIRECTOR WILL REVIEW THE RETURN BEFORE SIGNING AND FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE HAVE A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST PRIMARILY ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IF AN ACTUAL OR POTENTIAL CONFLICT EXISTS, AN INTERESTED PERSON HAS A DUTY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION. THE INTERESTED PARTY MUST LEAVE THE ROOM WHILE THE REMAINING BOARD OR COMMITTEE MEMBERS DISCUSS AND VOTE UPON WHETHER A CONFLICT EXISTS. THE CONFLICT WILL BE DISCLOSED IN THE MINUTES OF THE GOVERNING BOARD. THE ORGANIZATION ALSO PERFORMS PERIODIC REVIEWS TO ENSURE THE IT OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE MAKE OUR FORM 1023, GOVERNING DOCUMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. WE DO NOT MAKE OUR CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0900005669
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1830807246
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2833211804
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PROVIDER OF CHILD CARE SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1SALES OF CHILD CARE SERVICE FRANCHISES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CHILD CARE SERVICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CELEBREE HOLDING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1CELEBREE ENTERPRISES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2CAMP HOT SPOTS LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01306 BELLONA AVENUE 1ST FLOOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt11306 BELLONA AVENUE 1ST FLOOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt21306 BELLONA AVENUE 1ST FLOOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0LUTHERVILLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1LUTHERVILLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2LUTHERVILLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd2MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd021093
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd121093
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd221093
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0651311714
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0RENTAL REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0PROSPERITY PROPERTY INVESTMENTS LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01306 BELLONA AVENUE 1ST FLOOR
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0LUTHERVILLE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd021093
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt022504
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ESTIMATED FAIR RENT VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PROSPERITY PROPERTY INVESTMENTS LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,913,171
Liabilities
$1,049,672
Net assets
$863,499
Revenue
$1,066,759
Expenses
$892,848
Net income
$173,911
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.76$0.93$2.84$8.38$6.61$1.77
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.92$0.92$6.55$9.73$3.18
2023Detailed filing. Detailed filing data is available for this year.$4.82$0.69$4.13$6.22$5.23$0.99
2022Detailed filing. Detailed filing data is available for this year.$3.40$0.74$2.66$6.92$4.70$2.22
2021Detailed filing. Detailed filing data is available for this year.$1.91$1.05$0.86$1.07$0.89$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.81$0.62$1.45$1.55$0.10
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits