Civic Intelligence

5Cs Child Care Centers

990 • Fiscal year 2019 • EIN 26-3952548

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

232 Perry St NWOlympia, WA 98502

(360) 754-7246

Siviq Scores

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

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$67,205

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

50th percentile

2.9%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

5.3%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$137,700

Up $3,821 (+2.9%) from 2018

Net Assets

Down

$125,659

Down $2,984 (-2.3%) from 2018

Liabilities

Up

$12,041

Up $6,805 (+130%) from 2018

Revenue

Up

$1,056,868

Up $53,597 (+5.3%) from 2018

Expenses

Up

$1,059,852

Up $54,634 (+5.4%) from 2018

Net Income

Down

-$2,984

Down $1,037 (-53%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2012: $73,208Liabilities 2012: $2,874Net Assets 2012: $70,3342012Assets 2013: $83,819Liabilities 2013: $4,214Net Assets 2013: $79,6052013Assets 2014: $84,741Liabilities 2014: $11,133Net Assets 2014: $73,6082014Assets 2015: $99,879Liabilities 2015: $5,404Net Assets 2015: $94,4752015Assets 2016: $112,225Liabilities 2016: $3,727Net Assets 2016: $108,4982016Assets 2017: $135,634Liabilities 2017: $5,044Net Assets 2017: $130,5902017Assets 2018: $133,879Liabilities 2018: $5,236Net Assets 2018: $128,6432018Assets 2019: $137,700Liabilities 2019: $12,041Net Assets 2019: $125,6592019Assets 2020: $212,626Liabilities 2020: $216,269Net Assets 2020: -$3,6432020Assets 2021: $434,255Liabilities 2021: $42,560Net Assets 2021: $391,6952021Assets 2022: $415,587Liabilities 2022: $44,663Net Assets 2022: $370,9242022Assets 2023: $358,834Liabilities 2023: $44,019Net Assets 2023: $314,8152023Assets 2024: $472,297Liabilities 2024: $17,326Net Assets 2024: $454,9712024

Highlighted filing

2019

Assets$137,700
Liabilities$12,041
Net Assets$125,659

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $707,6782012Revenue 2013: $759,548Expenses 2013: $750,277Net Income 2013: $9,2712013Revenue 2014: $747,338Expenses 2014: $753,335Net Income 2014: -$5,9972014Revenue 2015: $819,992Expenses 2015: $799,125Net Income 2015: $20,8672015Revenue 2016: $832,091Expenses 2016: $818,068Net Income 2016: $14,0232016Revenue 2017: $910,335Expenses 2017: $888,243Net Income 2017: $22,0922017Revenue 2018: $1,003,271Expenses 2018: $1,005,218Net Income 2018: -$1,9472018Revenue 2019: $1,056,868Expenses 2019: $1,059,852Net Income 2019: -$2,9842019Revenue 2020: $874,405Expenses 2020: $1,003,707Net Income 2020: -$129,3022020Revenue 2021: $1,454,094Expenses 2021: $1,058,756Net Income 2021: $395,3382021Revenue 2022: $1,129,042Expenses 2022: $1,149,813Net Income 2022: -$20,7712022Revenue 2023: $1,235,831Expenses 2023: $1,291,940Net Income 2023: -$56,1092023Revenue 2024: $1,449,120Expenses 2024: $1,308,964Net Income 2024: $140,1562024

Highlighted filing

2019

Revenue$1,056,868
Expenses$1,059,852
Net Income-$2,984
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,056,868
Mission and Program Overview

Mission

Operation of child care facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$61,809$82,083▲ $20,274
Cash and Non-Interest-Bearing Accounts$72,070$55,367▼ $16,703
Other Notes and Loans Receivable, Net-$250-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$133,879$137,700▲ $3,821
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,236$12,041▲ $6,805
Total Liabilities$5,236$12,041▲ $6,805
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$128,643$125,659▼ $2,984
Total Net Assets Fund Balance$128,643$125,659▼ $2,984
Total Liabilities and Net Assets / Fund Balance$133,879$137,700▲ $3,821

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$22,709$22,709
Equipment-$1,223$1,223
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tina RogersPres/Ex. DirectFT$67,205$67,205
Faith TrimbleV.P./Tr. & MgrPT$27,171$27,171

Board Members and Trustees

NameTitle
Marlee O'NeillSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$91,536
Program Service Revenue
$964,984
Investment Income
$348
Other Revenue
$0
All Other Contributions
$91,536
Change in Net Assets
$-2,984

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$91,536Fair Market Value (FMV)
Total Noncash Contributions1$91,536-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$863,032
Other Expenses$196,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$597,303$34,501-$631,804
Occupancy$119,540$2,586-$122,126
Current Officers, Directors, Trustees, and Key Employees-$94,376-$94,376
Payroll Taxes$62,578$12,817-$75,395
Office Expenses$46,785$10,274-$57,059
Other Employee Benefits$41,228$8,444-$49,672
Pension Plan Contributions$9,782$2,003-$11,785
Fees for Services Accounting-$9,329-$9,329
Insurance-$6,819-$6,819
Fees for Services Other$595--$595
Other Expenses-$470-$470
All Other Expenses$-624--$-624
Total Functional Expenses$877,187$182,665$0$1,059,852
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

5C's Child Care Centers operates its facility on a contract basis. The contract is with an entity called Capital Campus Child Care Center Parent Foundation (the Parent Foundation). The Parent Foundation approves the organization's operating budget.

Form 990, Part VI, Line 11B: Form 990 Review Process

CPA submitted a draft of the tax return to the President of the Board, for review by the Board, prior to submitting the return.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The wages of all of 5C's employees are determined by a contractual management arrangement with The Parent Foundation. Members of The Parent Foundation are parents of children enrolled in 5C's.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The wages of all of 5C's employees are determined by a contractual management arrangement with The Parent Foundation. Members of The Parent Foundation are parents of children enrolled in 5C's.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
5Cs Child Care Centers
EIN
26-3952548
Phone
3607547246
Address
232 Perry St NW, Olympia, WA 98502

Signing Officer

Name
Tina Rogers
Title
President
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
48

Preparer

Firm
Dana C Maher CPA PS
Address
1809 4th Ave E, Olympia, WA 98506
Preparer
Dana C Maher
Phone
3603525240
Raw XML Appendix399 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt05C's Child Care Centers operates its facility on a contract basis. The contract is with an entity called Capital Campus Child Care Center Parent Foundation (the Parent Foundation). The Parent Foundation approves the organization's operating budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CPA submitted a draft of the tax return to the President of the Board, for review by the Board, prior to submitting the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The wages of all of 5C's employees are determined by a contractual management arrangement with The Parent Foundation. Members of The Parent Foundation are parents of children enrolled in 5C's.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The wages of all of 5C's employees are determined by a contractual management arrangement with The Parent Foundation. Members of The Parent Foundation are parents of children enrolled in 5C's.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01059852
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0232 Perry St NW
IRS990/USAddress/CityNm0Olympia
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098502
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0www.lotsoftlc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tina Rogers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt05Cs Child Care Centers
ReturnHeader/Filer/BusinessNameControlTxt05CSC
ReturnHeader/Filer/EIN0263952548
ReturnHeader/Filer/PhoneNum03607547246
ReturnHeader/Filer/USAddress/AddressLine1Txt0232 Perry St NW
ReturnHeader/Filer/USAddress/CityNm0Olympia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911994410
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dana C Maher CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01809 4th Ave E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Olympia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098506
ReturnHeader/PreparerPersonGrp/PhoneNum03603525240
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dana C Maher
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-16T15:22:19-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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