Civic Intelligence

Fayette County Child Development Inc.

990 • Fiscal year 2020 • EIN 31-1041196

Aug 01, 2019 to Jul 31, 2020 • Filed on Apr 13, 2021

102 Hunter StreetOak Hill, WV 25901

(304) 465-5613

Siviq Scores

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

Liabilities / Assets

68th percentile

0.26x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.10x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$68,580

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

96th percentile

204%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,513,541

Up $1,015,613 (+204%) from 2019

Net Assets

Up

$1,116,794

Up $806,023 (+259%) from 2019

Liabilities

Up

$396,747

Up $209,590 (+112%) from 2019

Revenue

Up

$4,174,309

Up $578,362 (+16%) from 2019

Expenses

Down

$3,368,286

Down $37,710 (-1.1%) from 2019

Net Income

Up

$806,023

Up $616,072 (+324%) from 2019

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 2012: $314,748Liabilities 2012: $238,458Net Assets 2012: $76,2902012Assets 2013: $317,437Liabilities 2013: $227,141Net Assets 2013: $90,2962013Assets 2014: $357,871Liabilities 2014: $193,417Net Assets 2014: $164,4542014Assets 2015: $361,465Liabilities 2015: $156,627Net Assets 2015: $204,8382015Assets 2016: $388,066Liabilities 2016: $216,464Net Assets 2016: $171,6022016Assets 2017: $367,971Liabilities 2017: $223,490Net Assets 2017: $144,4812017Assets 2018: $320,501Liabilities 2018: $199,680Net Assets 2018: $120,8212018Assets 2019: $497,928Liabilities 2019: $187,157Net Assets 2019: $310,7712019Assets 2020: $1,513,541Liabilities 2020: $396,747Net Assets 2020: $1,116,7942020Assets 2021: $1,368,100Liabilities 2021: $410,761Net Assets 2021: $957,3392021Assets 2022: $1,256,000Liabilities 2022: $313,325Net Assets 2022: $942,6752022Assets 2023: $1,804,157Liabilities 2023: $856,225Net Assets 2023: $947,9322023Assets 2024: $1,825,927Liabilities 2024: $802,416Net Assets 2024: $1,023,5112024Assets 2025: $1,420,334Liabilities 2025: $468,324Net Assets 2025: $952,0102025

Highlighted filing

2020

Assets$1,513,541
Liabilities$396,747
Net Assets$1,116,794

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,028,4052012Expenses 2013: $3,332,3142013Revenue 2014: $2,875,394Expenses 2014: $2,801,236Net Income 2014: $74,1582014Revenue 2015: $2,715,508Expenses 2015: $2,675,124Net Income 2015: $40,3842015Revenue 2016: $3,086,816Expenses 2016: $3,112,222Net Income 2016: -$25,4062016Revenue 2017: $3,117,602Expenses 2017: $3,144,723Net Income 2017: -$27,1212017Revenue 2018: $3,127,830Expenses 2018: $3,151,490Net Income 2018: -$23,6602018Revenue 2019: $3,595,947Expenses 2019: $3,405,996Net Income 2019: $189,9512019Revenue 2020: $4,174,309Expenses 2020: $3,368,286Net Income 2020: $806,0232020Revenue 2021: $3,467,488Expenses 2021: $3,626,943Net Income 2021: -$159,4552021Revenue 2022: $4,245,853Expenses 2022: $4,260,517Net Income 2022: -$14,6642022Revenue 2023: $4,188,541Expenses 2023: $4,183,284Net Income 2023: $5,2572023Revenue 2024: $4,536,135Expenses 2024: $4,460,556Net Income 2024: $75,5792024Revenue 2025: $4,302,941Expenses 2025: $4,374,442Net Income 2025: -$71,5012025

Highlighted filing

2020

Revenue$4,174,309
Expenses$3,368,286
Net Income$806,023
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Apr 13, 2021
Return Version
2019v5.2
Gross Receipts
$4,174,309
Mission and Program Overview

Mission

To provide quality comprehensive service to all head start childrean and families in a cohesive and competent manner to facilitate their development to the fullest potential.

To provide quality comprehensive services to all head start children and families in a cohesive and competent manner to facilitate their development to their fullest potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$248,514$962,465▲ $713,951
Pledges and Grants Receivable$136,697$428,831▲ $292,134
Prepaid Expenses and Deferred Charges$78,121$85,798▲ $7,677
Cash and Non-Interest-Bearing Accounts$34,596$36,447▲ $1,851
Total Assets$497,928$1,513,541▲ $1,015,613
Liabilities
Accounts Payable and Accrued Expenses$171,196$295,947▲ $124,751
Mortgage Notes Payable Secured by Investment Property$15,961$100,800▲ $84,839
Total Liabilities$187,157$396,747▲ $209,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$310,771$1,116,794▲ $806,023
Total Net Assets Fund Balance$310,771$1,116,794▲ $806,023
Total Liabilities and Net Assets / Fund Balance$497,928$1,513,541▲ $1,015,613

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$631,663$14,275-
Equipment$330,802$738,070-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Keith YoungExecutive DirectorFT$68,580$68,580

Board Members and Trustees

NameTitle
Damita JohnsonChairman
Anthony CanadaBoard Member
Eric MeadorBoard Member
John ThompsonBoard Member
Mike ParsonsBoard Member
Yvonne MimsBoard Member
Jane SkeldonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,162,599
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$11,710
All Other Contributions
$1,095,026
Change in Net Assets
$806,023

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
Real Estate Commercial3$91,195Fair Market Value Rents
Other Non Cash Contri Table13$43,206-
Total Noncash Contributions16$134,401-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,111,313
Other Expenses$1,256,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,442,758$164,723-$1,607,481
All Other Expenses$231,135$45,599-$276,734
Payroll Taxes$171,721$19,691-$191,412
Other Employee Benefits$154,307$17,920-$172,227
Pension Plan Contributions$125,450$14,743-$140,193
Other Expenses$113,871$3,042-$113,871
Depreciation Depletion$104,167--$104,167
Occupancy$2,700$66,900-$69,600
Insurance$47,480$2,229-$49,709
Office Expenses-$36,266-$36,266
Travel$12,371--$12,371
Interest-$225-$225
Total Functional Expenses$2,995,131$373,155$0$3,368,286
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
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
No
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, Part VI, Section B, Line 11B

A cursory review will be conducted by the fiscal officer, executive director and board of directors after it is filed.

Form 990, Part VI, Section C, Line 19

Information is made available to the public once it is filed with governing agencies by that agency.

Filing and Contact Details

Filer

Filer Name
Fayette County Child Development Inc
EIN
31-1041196
Phone
3044655613
Address
102 HUNTER STREET, OAK HILL, WV 25901

Signing Officer

Name
Keith Young
Title
Executive Director
Phone
3044655613
Signed
2021-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Young
Formed
1983
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Hess Stewart & Campbell Pllc
Address
122 E MAIN STREET, BECKLEY, WV 25801
Preparer
Charles a Cook CPA
Phone
3042551978
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There has been no change in the audit process from the prior year.

Raw XML Appendix393 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0631663
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014275
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0645938
IRS990ScheduleD/EquipmentGrp/BookValueAmt0330802
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0738070
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01068872
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0962465
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt013
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt043206
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt03
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE RENTS
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt091195
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CURSORY REVIEW WILL BE CONDUCTED BY THE FISCAL OFFICER, EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS AFTER IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION IS MADE AVAILABLE TO THE PUBLIC ONCE IT IS FILED WITH GOVERNING AGENCIES BY THAT AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE HAS BEEN NO CHANGE IN THE AUDIT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0497928
IRS990/TotalAssetsEOYAmt01513541
IRS990/TotalAssetsGrp/BOYAmt0497928
IRS990/TotalAssetsGrp/EOYAmt01513541
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04162599
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0373155
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02995131
IRS990/TotalFunctionalExpensesGrp/TotalAmt03368286
IRS990/TotalGrossUBIAmt011710
IRS990/TotalLiabilitiesBOYAmt0187157
IRS990/TotalLiabilitiesEOYAmt0396747
IRS990/TotalLiabilitiesGrp/BOYAmt0187157
IRS990/TotalLiabilitiesGrp/EOYAmt0396747
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0310771
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01116794
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02995131
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04174309
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011710
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0497928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01513541
IRS990/TotReportableCompRltdOrgAmt068580
IRS990/TravelGrp/ProgramServicesAmt012371
IRS990/TravelGrp/TotalAmt012371
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0102 HUNTER STREET
IRS990/USAddress/CityNm0OAK HILL
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025901
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.FCCDIWV.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03044655613
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAYETTE COUNTY CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0FAYE
ReturnHeader/Filer/EIN0311041196
ReturnHeader/Filer/PhoneNum03044655613
ReturnHeader/Filer/USAddress/AddressLine1Txt0102 HUNTER STREET
ReturnHeader/Filer/USAddress/CityNm0OAK HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550657218
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HESS STEWART & CAMPBELL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 E MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BECKLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025801
ReturnHeader/PreparerPersonGrp/PhoneNum03042551978
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES A COOK CPA
ReturnHeader/ReturnTs02021-04-15T07:17:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.47$0.95$4.30$4.37$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.80$1.02$4.54$4.46$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.86$0.95$4.19$4.18$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.31$0.94$4.25$4.26$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.41$0.96$3.47$3.63$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.40$1.12$4.17$3.37$0.81
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.19$0.31$3.60$3.41$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.20$0.12$3.13$3.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.22$0.14$3.12$3.14$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.22$0.17$3.09$3.11$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.16$0.20$2.72$2.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.19$0.16$2.88$2.80$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.23$0.09$3.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.24$0.08$3.03