Civic Intelligence

Robertson Child Development Centers Inc

990 • Fiscal year 2023 • EIN 35-1129614

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

Refreshing map…

4860 Olcott AvenueEast Chicago, IN 46312

(219) 398-7232

Siviq Scores

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

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$61,798

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

24%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$284,316

Up $54,989 (+24%) from 2022

Net Assets

Up

$273,049

Up $49,755 (+22%) from 2022

Liabilities

Up

$11,267

Up $5,234 (+87%) from 2022

Revenue

Up

$750,708

Up $147,676 (+24%) from 2022

Expenses

Up

$700,953

Up $147,625 (+27%) from 2022

Net Income

Up

$49,755

Up $51 (+0.1%) from 2022

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

2023

Assets$284,316
Liabilities$11,267
Net Assets$273,049

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

2023

Revenue$750,708
Expenses$700,953
Net Income$49,755
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$750,708
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
Cash and Non-Interest-Bearing Accounts$149,735$211,180▲ $61,445
Land, Buildings, and Equipment, Net$68,814$64,478▼ $4,336
Savings and Temporary Cash Investments$4,738$8,658▲ $3,920
Prepaid Expenses and Deferred Charges$6,040$0▼ $6,040
Loans From Officers Directors$1,300$1,300→ $0
Total Assets$229,327$284,316▲ $54,989
Liabilities
Accounts Payable and Accrued Expenses$4,733$9,967▲ $5,234
Total Liabilities$6,033$11,267▲ $5,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$223,294$273,049▲ $49,755
Total Net Assets Fund Balance$223,294$273,049▲ $49,755
Total Liabilities and Net Assets / Fund Balance$229,327$284,316▲ $54,989

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,071$30,684$79,755
Leasehold Improvements$15,407$18,796$34,203
Equipment$0$22,423$22,423
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Taneya HarrisonExecutive DirectorFT$61,798$61,798

Board Members and Trustees

NameTitle
Marcia LambertPresident
Mary Phillips1st Vice President
Rita De La RosaBoard Member
Sarah SeguraBoard Member
Pearlie EatmanSecretary
Esperanza KolodziejTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$539,804
Program Service Revenue
$210,816
Investment Income
$1
Other Revenue
$87
All Other Contributions
$30
Change in Net Assets
$49,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$490,581
Other Expenses$210,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,635$33,742-$386,377
Current Officers, Directors, Trustees, and Key Employees$30,899$30,899-$61,798
Payroll Taxes$32,418$5,448-$37,866
Office Expenses$28,579$5,743-$34,322
Occupancy$13,763$12,116-$25,879
Conferences and Meetings$5,043$7,565-$12,608
All Other Expenses$6,198$1,858-$8,056
Fees for Services Accounting$4,006$2,535-$6,541
Other Expenses$6,403$31,354-$6,403
Insurance$5,586$552-$6,138
Other Employee Benefits$4,131$409-$4,540
Depreciation Depletion$3,252$1,084-$4,336
Travel$2,823$832-$3,655
Fees for Services Other$431$473-$904
Fees for Services Legal$426--$426
Total Functional Expenses$566,343$134,610$0$700,953
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
Loans from Officers, Directors, Trustees, and Key Employees$1,300$1,300→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
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

The form 990 is reviewed by the board of directors.

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

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

Filer Name
Robertson Child Development Centers Inc
EIN
35-1129614
Phone
2193987232
Address
4860 OLCOTT AVENUE, EAST CHICAGO, IN 46312

Signing Officer

Name
Taneya Harrison
Title
Executive Director
Phone
2193987232
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Taneya Harrison
Formed
1966
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
7

Preparer

Firm
Swartz Retson & Co Pc
Address
235 E 86TH AVENUE, MERRILLVILLE, IN 46410
Preparer
Richard a Young
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.

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0291914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0202822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01897297
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0812820
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt087
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01298
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02429
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt044566
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05170
IRS990ScheduleA/OtherIncome170Grp/TotalAmt053550
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97250
IRS990ScheduleA/PublicSupportPY170Pct00.96640
IRS990ScheduleA/PublicSupportTotal170Amt01897297
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0539804
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0466327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0396430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0291914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0202822
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01897297
IRS990ScheduleA/TotalSupportAmt01950853
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt049071
IRS990ScheduleD/BuildingsGrp/DepreciationAmt030684
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt079755
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022423
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015407
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018796
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034203
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064478
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOYCE DIX
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt01300
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE 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/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 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:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt011267
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0566343
IRS990/TotalProgramServiceRevenueAmt0210816
IRS990/TotalReportableCompFromOrgAmt061798
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0210903
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0750708
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0229327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284316
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0832
IRS990/TravelGrp/ProgramServicesAmt02823
IRS990/TravelGrp/TotalAmt03655
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046312
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.QUALITYCHILDCARENWINDIANA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TANEYA HARRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02193987232
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06

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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