Civic Intelligence

The Rollins Child Development

EIN 26-4226476 • 501(c)3 • Cartersville, GA

Profile

To provide early childhood education to the underprivileged children of georgia with the hope that this education will establish a path for them to develop into productive and contributing members of society.

676 Henderson DriveCartersville, GA 30120

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.01x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

85th percentile

40%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-7.9%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

23rd percentile

-7.5%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$7,613,445

Up $1,283,838 (+20%) from 2023

Liabilities

Up

$81,495

Up $7,121 (+9.6%) from 2023

Net Assets

Up

$7,531,950

Up $1,276,717 (+20%) from 2023

Revenue

Up

$6,461,868

Up $3,377,116 (+109%) from 2023

Expenses

Up

$3,894,092

Up $183,405 (+4.9%) from 2023

Net Income

Up

$2,567,776

Up $3,193,711 (+510%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2012: $9,360,847Liabilities 2012: $798,271Net Assets 2012: $8,562,5762012Assets 2014: $6,145,572Liabilities 2014: $95,550Net Assets 2014: $6,050,0222014Assets 2015: $5,977,988Liabilities 2015: $185,153Net Assets 2015: $5,792,8352015Assets 2017: $9,005,935Liabilities 2017: $36,772Net Assets 2017: $8,969,1632017Assets 2018: $12,495,128Liabilities 2018: $61,614Net Assets 2018: $12,433,5142018Assets 2019: $9,583,160Liabilities 2019: $58,375Net Assets 2019: $9,524,7852019Assets 2020: $9,595,672Liabilities 2020: $62,125Net Assets 2020: $9,533,5472020Assets 2021: $7,051,306Liabilities 2021: $58,908Net Assets 2021: $6,992,3982021Assets 2022: $8,983,592Liabilities 2022: $76,819Net Assets 2022: $8,906,7732022Assets 2023: $6,329,607Liabilities 2023: $74,374Net Assets 2023: $6,255,2332023Assets 2024: $7,613,445Liabilities 2024: $81,495Net Assets 2024: $7,531,9502024

Highlighted filing

2024

Assets$7,613,445
Liabilities$81,495
Net Assets$7,531,950

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $716,0842012Revenue 2014: $1,180,735Expenses 2014: $2,306,405Net Income 2014: -$1,125,6702014Revenue 2015: $1,943,966Expenses 2015: $2,201,153Net Income 2015: -$257,1872015Revenue 2017: $5,537,151Expenses 2017: $2,367,816Net Income 2017: $3,169,3352017Revenue 2018: $1,215,619Expenses 2018: $2,755,322Net Income 2018: -$1,539,7032018Revenue 2019: $3,602,547Expenses 2019: $4,028,544Net Income 2019: -$425,9972019Revenue 2020: $3,105,571Expenses 2020: $3,258,033Net Income 2020: -$152,4622020Revenue 2021: $2,675,722Expenses 2021: $3,312,294Net Income 2021: -$636,5722021Revenue 2022: $7,556,738Expenses 2022: $3,554,183Net Income 2022: $4,002,5552022Revenue 2023: $3,084,752Expenses 2023: $3,710,687Net Income 2023: -$625,9352023Revenue 2024: $6,461,868Expenses 2024: $3,894,092Net Income 2024: $2,567,7762024

Highlighted filing

2024

Revenue$6,461,868
Expenses$3,894,092
Net Income$2,567,776

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$6,464,401
Mission and Program Overview

Mission

To provide early childhood education to the underprivileged children of georgia with the hope that this education will establish a path for them to develop into productive and contributing members of society.

To provide early childhood education to the undeprivileged children of georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,706,971$3,596,638▼ $110,333
Investments in Publicly Traded Securities$1,795,710$3,534,029▲ $1,738,319
Cash and Non-Interest-Bearing Accounts$778,445$432,509▼ $345,936
Prepaid Expenses and Deferred Charges$5,054$5,054→ $0
Other Notes and Loans Receivable, Net$1,216$3,004▲ $1,788
Total Assets$6,329,607$7,613,445▲ $1,283,838
Other Assets Total$42,211$42,211→ $0
Liabilities
Accounts Payable and Accrued Expenses$74,374$81,495▲ $7,121
Total Liabilities$74,374$81,495▲ $7,121
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,245,261$7,508,378▲ $1,263,117
Net Assets With Donor Restrictions$9,972$23,572▲ $13,600
Total Net Assets Fund Balance$6,255,233$7,531,950▲ $1,276,717
Total Liabilities and Net Assets / Fund Balance$6,329,607$7,613,445▲ $1,283,838

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,792,770$1,231,086$4,023,856
Equipment$152,765$1,010,491$1,163,256
Land$651,103-$651,103
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve ClarkePresidentPT$65,261$65,261

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,174,800
Program Service Revenue
$1,269,834
Investment Income
$1,017,234
Other Revenue
$0
Change in Net Assets
$2,567,776

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$2,974,800Fair Market Value (FMV) - Stock Price
Total Noncash Contributions1$2,974,800-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,031,664
Grants and Similar Amounts Paid$1,074,323
Other Expenses$788,105
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,186,469$363,624-$1,550,093
Grants to Domestic Individuals$1,074,323--$1,074,323
Other Employee Benefits$221,249$77,736-$298,985
Occupancy$142,787$50,168-$192,955
Depreciation Depletion$148,774--$148,774
Payroll Taxes$86,820$30,505-$117,325
Current Officers, Directors, Trustees, and Key Employees-$65,261-$65,261
Information Technology$35,575$12,499-$48,074
Office Expenses-$23,173-$23,173
Other Expenses$12,049$4,234-$16,283
Fees for Services Legal-$15,286-$15,286
Insurance-$14,403-$14,403
All Other Expenses$8,646$3,038-$11,684
Travel-$2,974-$2,974
Conferences and Meetings$2,275--$2,275
Total Functional Expenses$3,172,018$722,074$0$3,894,092
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
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 2

Amy r. Kreisler pamela r. Rollins vp, sec, tre chairman sisters

Form 990, Page 6, Part VI, Line 8B

The school does not have committees with the authority to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

The president of operations will review the return before filing.

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

The compensation of the orgainzation's ceo, executive director or top management official is determined by an annual review of performance completed each year by the president and approved by the president and approved by the chairman.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Rollins Child Development
EIN
26-4226476
Phone
6785355200
Address
676 HENDERSON DRIVE, CARTERSVILLE, GA 30120

Signing Officer

Name
Steve Clarke
Title
President
Phone
6785355200
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Clarke
Formed
2009
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
10
Employees
46
Volunteers
30

Preparer

Firm
Williamson & Co Cpas
Address
PO BOX 473, CARTERSVILLE, GA 30120-0473
Preparer
Emily Cowan CPA
Phone
7703823361
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05054
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05054
IRS990/PrincipalOfficerNm0STEVE CLARKE
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01269834
IRS990ScheduleA/SchoolInd0X
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
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IRS990ScheduleD/BuildingsGrp/BookValueAmt02792770
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01231086
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04023856
IRS990ScheduleD/EquipmentGrp/BookValueAmt0152765
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01010491
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01163256
IRS990ScheduleD/LandGrp/BookValueAmt0651103
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0651103
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03596638
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL SCHOOL BROCHURES, CATALOGUES, ANNOUNCEMENTS, AND OTHER WRITTEN COMMUNICATIONS INCLUDE A STATEMENT OF THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01074323
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt075
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE GRANTS ARE NEEDS BASED,AWARDED USING THE HOUSEHOLDS NET INCOME. FAMILIES PROVIDE THEIR FINANCIAL INFORMATION AND ARE CHARGED EITHER THE SUBSIDIZED RATE OR THE FULL RATE. FACULTY MEMBERS ARE ALSO ELIGIBLE FOR SUBSIDIZED TUITION FOR THEIR FAMILY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV - STOCK PRICE
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0STOCKS ARE RECEIVED, HELD AND SOLD IF NECESSARY BY TRUIST.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 1, PART I, LINE 32B
IRS990ScheduleM/ThirdPartiesUsedInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMY R. KREISLER PAMELA R. ROLLINS VP, SEC, TRE CHAIRMAN SISTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT OF OPERATIONS WILL REVIEW THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGAINZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL IS DETERMINED BY AN ANNUAL REVIEW OF PERFORMANCE COMPLETED EACH YEAR BY THE PRESIDENT AND APPROVED BY THE PRESIDENT AND APPROVED BY THE CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalContributionsAmt04174800
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03172018
IRS990/TotalFunctionalExpensesGrp/TotalAmt03894092
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IRS990/TotalLiabilitiesEOYAmt081495
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IRS990/TotalLiabilitiesGrp/EOYAmt081495
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06255233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07531950
IRS990/TotalProgramServiceExpensesAmt03172018
IRS990/TotalProgramServiceRevenueAmt01269834
IRS990/TotalReportableCompFromOrgAmt065261
IRS990/TotalRevenueGrp/ExclusionAmt01018825
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01268243
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06461868
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06329607
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07613445
IRS990/TravelGrp/ManagementAndGeneralAmt02974
IRS990/TravelGrp/TotalAmt02974
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0676 HENDERSON DRIVE
IRS990/USAddress/CityNm0CARTERSVILLE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030120
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.ROLLINSCHILDDEVELOPMENTCENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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