Civic Intelligence

Robertson Child Development Centers Inc

990 • Fiscal year 2013 • EIN 35-1129614

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

4860 Olcott Avenue46312

(219) 398-7232

Siviq Scores

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

Liabilities / Assets

98th percentile

2.91x

Higher debt load relative to assets than 98% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

94th percentile

0.74x

Higher debt load relative to revenue than 94% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$47,087

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

33rd percentile

-6.7%

Faster asset growth than 33% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$91,262

Down $6,534 (-6.7%) from 2012

Net Assets

Up

-$174,602

Up $1,337 (+0.8%) from 2012

Liabilities

Down

$265,864

Down $7,871 (-2.9%) from 2012

Revenue

$359,892

No earlier filing loaded for comparison.

Expenses

Up

$358,555

Up $33,920 (+10%) from 2012

Net Income

$1,337

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $91,454Liabilities 2010: $242,031Net Assets 2010: -$150,5772010Assets 2011: $90,475Liabilities 2011: $264,220Net Assets 2011: -$173,7452011Assets 2012: $97,796Liabilities 2012: $273,735Net Assets 2012: -$175,9392012Assets 2013: $91,262Liabilities 2013: $265,864Net Assets 2013: -$174,6022013Assets 2014: $116,174Liabilities 2014: $256,108Net Assets 2014: -$139,9342014Assets 2015: $87,387Liabilities 2015: $182,955Net Assets 2015: -$95,5682015Assets 2016: $81,581Liabilities 2016: $84,773Net Assets 2016: -$3,1922016Assets 2017: $77,433Liabilities 2017: $54,529Net Assets 2017: $22,9042017Assets 2018: $73,419Liabilities 2018: $63,182Net Assets 2018: $10,2372018Assets 2019: $69,930Liabilities 2019: $41,663Net Assets 2019: $28,2672019Assets 2020: $115,922Liabilities 2020: $13,029Net Assets 2020: $102,8932020Assets 2021: $178,230Liabilities 2021: $4,640Net Assets 2021: $173,5902021Assets 2022: $229,327Liabilities 2022: $6,033Net Assets 2022: $223,2942022Assets 2023: $284,316Liabilities 2023: $11,267Net Assets 2023: $273,0492023Assets 2024: $442,921Liabilities 2024: $21,796Net Assets 2024: $421,1252024

Highlighted filing

2013

Assets$91,262
Liabilities$265,864
Net Assets-$174,602

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $382,9882010Expenses 2011: $342,0062011Expenses 2012: $324,6352012Revenue 2013: $359,892Expenses 2013: $358,555Net Income 2013: $1,3372013Revenue 2014: $436,552Expenses 2014: $401,884Net Income 2014: $34,6682014Revenue 2015: $523,379Expenses 2015: $479,013Net Income 2015: $44,3662015Revenue 2016: $601,736Expenses 2016: $509,360Net Income 2016: $92,3762016Revenue 2017: $428,067Expenses 2017: $401,971Net Income 2017: $26,0962017Revenue 2018: $380,759Expenses 2018: $393,426Net Income 2018: -$12,6672018Revenue 2019: $415,779Expenses 2019: $397,749Net Income 2019: $18,0302019Revenue 2020: $470,591Expenses 2020: $395,965Net Income 2020: $74,6262020Revenue 2021: $523,563Expenses 2021: $452,866Net Income 2021: $70,6972021Revenue 2022: $603,032Expenses 2022: $553,328Net Income 2022: $49,7042022Revenue 2023: $750,708Expenses 2023: $700,953Net Income 2023: $49,7552023Revenue 2024: $1,173,415Expenses 2024: $1,025,340Net Income 2024: $148,0752024

Highlighted filing

2013

Revenue$359,892
Expenses$358,555
Net Income$1,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$359,892
Mission and Program Overview

Mission

To provide child care services and a quality early childhood education program for children ages 2 1/2 years to 6 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$88,340$85,071▼ $3,269
Loans From Officers Directors$73,514$64,511▼ $9,003
Prepaid Expenses and Deferred Charges$4,760$4,757▼ $3
Cash and Non-Interest-Bearing Accounts$3,774$1,081▼ $2,693
Savings and Temporary Cash Investments$922$353▼ $569
Total Assets$97,796$91,262▼ $6,534
Liabilities
Accounts Payable and Accrued Expenses$104,370$115,710▲ $11,340
Unsecured Notes Loans Payable$48,075$44,075▼ $4,000
Mortgage Notes Payable Secured by Investment Property$47,776$41,568▼ $6,208
Total Liabilities$273,735$265,864▼ $7,871
Net Assets / Fund Balance
Unrestricted Net Assets$-175,939$-174,602▲ $1,337
Total Net Assets Fund Balance$-175,939$-174,602▲ $1,337
Total Liabilities and Net Assets / Fund Balance$97,796$91,262▼ $6,534

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$69,407$10,348$79,755
Leasehold Improvements$15,664$3,109$18,773
Equipment$0$16,819$16,819
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joyce DixExec. DirectorFT$42,144$4,943$47,087

Board Members and Trustees

NameTitle
Marcia LambertPresident
Mary Phillips1st Vice President
Carmen FernandezBoard Member
Esperanza KoldziejBoard Member
Eunice TensleyBoard Member
Houston ThomasBoard Member
Rev Cedric HowardBoard Member
Rita De La RosaBoard Member
Zaida PhillipsBoard Member
Pearlie EatmanSecretary
Rev Reginald DotsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,131
Program Service Revenue
$26,271
Investment Income
$186
Other Revenue
$10,304
All Other Contributions
$8,477
Change in Net Assets
$1,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,442
Other Expenses$117,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,566$17,036-$167,602
Current Officers, Directors, Trustees, and Key Employees$21,072$21,071-$42,143
Occupancy$13,917$13,277-$27,194
Payroll Taxes$16,647$3,488-$20,135
Office Expenses$15,573$1,992-$17,565
Other Employee Benefits$11,227$335-$11,562
Fees for Services Accounting$4,977$4,977-$9,954
Depreciation Depletion-$3,271-$3,271
Insurance$2,787$276-$3,063
Other Expenses$2,324$2,515-$2,324
Advertising$514$514-$1,028
Fees for Services Other$647$300-$947
Interest-$894-$894
Travel$743$9-$752
Conferences and Meetings$283$424-$707
All Other Expenses$131$131-$262
Fees for Services Legal$105$105-$210
Total Functional Expenses$287,940$70,615$0$358,555
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$407
Fundraising Direct Expenses$0
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
Loans from Officers, Directors, Trustees, and Key Employees$73,514$64,511▼ $9,003
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section B, Line 11

The form 990 is reviewed by the executive committee which reports the results of the return to the full board of directors.

Form 990, Part VI, Section B, Line 12

The organization handles conflicts as they arise.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is determined by the personnel committee. The committee gathers salary information from similar organizations for comparison purposes.

Form 990, Part VI, Section C, Line 18

Form 990 is made available for public inspection at www.guidestar.org or upon request from the organization.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
35-1129614
Phone
2193987232

Signing Officer

Name
Joyce Dix
Title
Executive Director
Phone
2193987232
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joyce Dix
Formed
1966
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
18
Volunteers
13

Preparer

Preparer
Tamara L Lynch
Phone
2197693616
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1, ACCOUNTING METHOD USED TO PREPARE FORM 990:

The organization uses a modified cash basis of accounting.

FORM 990: PAGE 12, PART XI, LINE 2C:

No changes have been made to the oversight or selection processes.

Raw XML AppendixShowing 400 of 471 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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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03488
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IRS990/PoliticalCampaignActyInd00
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IRS990/PYContributionsGrantsAmt0294072
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYTotalExpensesAmt0324635
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0327634
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE WHICH REPORTS THE RESULTS OF THE RETURN TO THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HANDLES CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE PERSONNEL COMMITTEE. THE COMMITTEE GATHERS SALARY INFORMATION FROM SIMILAR ORGANIZATIONS FOR COMPARISON PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION AT WWW.GUIDESTAR.ORG OR UPON REQUEST FROM THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO CHANGES HAVE BEEN MADE TO THE OVERSIGHT OR SELECTION PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1, ACCOUNTING METHOD USED TO PREPARE FORM 990:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990: PAGE 12, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt091262
IRS990/TotalCompGreaterThan150KInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.02$0.42$1.17$1.03$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.75$0.70$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.60$0.55$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.17$0.52$0.45$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.10$0.47$0.40$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.04$0.03$0.42$0.40$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.06$0.01$0.38$0.39$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.05$0.02$0.43$0.40$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$0.60$0.51$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.18$0.10$0.52$0.48$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.26$0.14$0.44$0.40$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.27$0.17$0.36$0.36$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.27$0.18$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.26$0.17$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.24$0.15$0.38
Peer Organizations

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