Civic Intelligence

Bloomington Developmental Learning Center Inc

EIN 35-1784455 • 501(c)3 • Bloomington, IN

Profile

As a not-for-profit child-care provider, BDLC fosters the emotional, social, and educational development of children ages 6 weeks to 6 years. At BDLC, children, families, staff, and teachers work together in a diverse, caring, and community-oriented environment to develop the unique potential of every child.

1807 S Highland AveBloomington, IN 47401

www.bdlc.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

1.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M 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

25th percentile

-3.9%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,096,772

Up $18,708 (+1.7%) from 2023

Liabilities

Up

$378,090

Up $23,611 (+6.7%) from 2023

Net Assets

Down

$718,682

Down $4,903 (-0.7%) from 2023

Revenue

Up

$1,505,921

Up $117,739 (+8.5%) from 2023

Expenses

Down

$1,479,824

Down $1,827 (-0.1%) from 2023

Net Income

Up

$26,097

Up $119,566 (+128%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $439,679Liabilities 2011: $404,946Net Assets 2011: $34,7332011Assets 2012: $366,654Liabilities 2012: $416,326Net Assets 2012: -$49,6722012Assets 2013: $359,477Liabilities 2013: $423,287Net Assets 2013: -$63,8102013Assets 2014: $338,009Liabilities 2014: $376,576Net Assets 2014: -$38,5672014Assets 2015: $343,558Liabilities 2015: $366,889Net Assets 2015: -$23,3312015Assets 2016: $325,777Liabilities 2016: $349,227Net Assets 2016: -$23,4502016Assets 2017: $273,271Liabilities 2017: $343,250Net Assets 2017: -$69,9792017Assets 2018: $282,651Liabilities 2018: $311,439Net Assets 2018: -$28,7882018Assets 2019: $307,997Liabilities 2019: $321,630Net Assets 2019: -$13,6332019Assets 2021: $782,771Liabilities 2021: $961,348Net Assets 2021: -$178,5772021Assets 2022: $1,186,606Liabilities 2022: $369,552Net Assets 2022: $817,0542022Assets 2023: $1,078,064Liabilities 2023: $354,479Net Assets 2023: $723,5852023Assets 2024: $1,096,772Liabilities 2024: $378,090Net Assets 2024: $718,6822024

Highlighted filing

2024

Assets$1,096,772
Liabilities$378,090
Net Assets$718,682

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $861,1682011Expenses 2012: $886,1272012Revenue 2013: $857,370Expenses 2013: $871,508Net Income 2013: -$14,1382013Revenue 2014: $890,056Expenses 2014: $864,813Net Income 2014: $25,2432014Revenue 2015: $890,617Expenses 2015: $875,381Net Income 2015: $15,2362015Revenue 2016: $913,398Expenses 2016: $913,517Net Income 2016: -$1192016Revenue 2017: $920,035Expenses 2017: $966,564Net Income 2017: -$46,5292017Revenue 2018: $1,025,195Expenses 2018: $984,004Net Income 2018: $41,1912018Revenue 2019: $1,015,696Expenses 2019: $1,000,541Net Income 2019: $15,1552019Revenue 2021: $1,152,403Expenses 2021: $1,153,588Net Income 2021: -$1,1852021Revenue 2022: $2,093,474Expenses 2022: $1,391,313Net Income 2022: $702,1612022Revenue 2023: $1,388,182Expenses 2023: $1,481,651Net Income 2023: -$93,4692023Revenue 2024: $1,505,921Expenses 2024: $1,479,824Net Income 2024: $26,0972024

Highlighted filing

2024

Revenue$1,505,921
Expenses$1,479,824
Net Income$26,097

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.38$0.72$1.51$1.48$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.35$0.72$1.39$1.48$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.37$0.82$2.09$1.39$0.70
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.96$0.18$1.15$1.15$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.32$0.01$1.02$1.00$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.31$0.03$1.03$0.98$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.34$0.07$0.92$0.97$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.35$0.02$0.91$0.91$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.37$0.02$0.89$0.88$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.38$0.04$0.89$0.86$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.42$0.06$0.86$0.87$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.42$0.05$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.40$0.03$0.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$1,505,921
Mission and Program Overview

Mission

As a not-for-profit child-care provider, BDLC fosters the emotional, social, and educational development of children ages 6 weeks to 6 years. At BDLC, children, families, staff, and teachers work together in a diverse, caring, and community-oriented environment to develop the unique potential of every child.

As a not-for-profit childcare provider, bdlc fosters the emotional, social, and eductional development of children ages 6 wks to 6 yrs. At bdlc, children, familes, staff, and teachers work together in a diverse, caring, and community-oriented environment to develop the unique potential of every child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$402,409$380,621▼ $21,788
Savings and Temporary Cash Investments$453,198$350,855▼ $102,343
Land, Buildings, and Equipment, Net$212,265$201,558▼ $10,707
Total Assets$1,078,064$1,096,772▲ $18,708
Other Assets Total$10,192$163,738▲ $153,546
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,527$333,522▼ $17,005
Other Liabilities$3,952$44,568▲ $40,616
Total Liabilities$354,479$378,090▲ $23,611
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$723,585$718,682▼ $4,903
Total Net Assets Fund Balance$723,585$718,682▼ $4,903
Total Liabilities and Net Assets / Fund Balance$1,078,064$1,096,772▲ $18,708

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$116,172$435,348$551,520
Equipment$10,386$76,733$87,119
Land$75,000-$75,000
Other Assets Org$163,738--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn NewExecutive DiFT$59,172$59,172

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,627
Program Service Revenue
$1,483,010
Investment Income
$5,615
Other Revenue
$15,669
Change in Net Assets
$26,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,131,288
Other Expenses$348,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,035,967--$1,035,967
Occupancy$112,490--$112,490
Payroll Taxes$79,207--$79,207
Depreciation Depletion$35,673--$35,673
Other Employee Benefits$16,114--$16,114
All Other Expenses$13,997$1,056-$15,053
Insurance$12,456$1,621-$14,077
Fees for Services Accounting$7,978$2,215-$10,193
Information Technology-$9,283-$9,283
Office Expenses-$4,752-$4,752
Other Expenses$4,526--$4,526
Travel$3,746--$3,746
Fees for Services Legal$2,121$22-$2,143
Advertising$476$90-$566
Total Functional Expenses$1,460,785$19,039$0$1,479,824
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Parent Deposit Liability$31,200
Parent Bonus Donations$12,285
Amazone American Express$1,033
Credit Card Payable$50
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
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, Page 6, Part VI, Line 7A

Organization is run by members who can elect new members via majority vote. Number of members is limited in the organization's bylaws.

Form 990, Page 6, Part VI, Line 7B

Decisions related to organization budget, management of organization, and hiring of executive director are reserved to members of the board.

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

Form 990 is presented to the board of directors at regular meeting. Treasurer discusses return and allows members to ask questions.

Form 990, Page 6, Part VI, Line 12C

Every year, each board member signs a conflict of interest form stating whether they have any conflicts. The executive committee reviews the forms and addresses any issues immediately and brings concerns before other board members.

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

The process for determining compensation included a review of comparable centers in monroe county via an income survey conducted in 2006 and 2014, and on the previous executive director's salary. Actual compensation was determined in an executive committee meeting and approved by the board.

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

The process for determining compensation included a review of comparable centers in monroe county via an income survey conducted in 2006 and 2014. Teacher and part time staff compensaiton was based on the survey. Actual compensation was determined in an executive committee meeting and approved by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request. The financial statements are presented at each board meeting and are available to the public in mainbox outside director's office.

Filing and Contact Details

Filer

Filer Name
Bloomington Developmental Learning
EIN
35-1784455
Phone
8123356600
Address
1807 S HIGHLAND AVE, BLOOMINGTON, IN 47401

Signing Officer

Name
Kathryn New
Title
Executive Director
Phone
8123356600
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sophia Percival
Formed
1989
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
94

Preparer

Firm
Olson & Company Pc Cpas
Address
PO BOX 488, BLOOMINGTON, IN 47402-0488
Preparer
Stephanie Cobb CPA
Phone
8123367867
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

As a not-for-profit childcare provider, bdlc fosters the emotional, social, and eductional development of children ages 6 wks to 6 yrs. At bdlc, children, familes, staff, and teachers work together in a diverse, caring, and community-oriented environment to develop the unique potential of every child.

Form 990, Part XI, Line 9

Remove parent deposits 0 previously included in net assets 0 that is a liability to the organization -31,000 total -31,000

Raw XML AppendixShowing 400 of 418 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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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BDLC INCLUDES THEIR ANTI-RACISM POLICY IN THEIR ENROLLMENT PACKET. PACKETS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS A NOT-FOR-PROFIT CHILDCARE PROVIDER, BDLC FOSTERS THE EMOTIONAL, SOCIAL, AND EDUCTIONAL DEVELOPMENT OF CHILDREN AGES 6 WKS TO 6 YRS. AT BDLC, CHILDREN, FAMILES, STAFF, AND TEACHERS WORK TOGETHER IN A DIVERSE, CARING, AND COMMUNITY-ORIENTED ENVIRONMENT TO DEVELOP THE UNIQUE POTENTIAL OF EVERY CHILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION IS RUN BY MEMBERS WHO CAN ELECT NEW MEMBERS VIA MAJORITY VOTE. NUMBER OF MEMBERS IS LIMITED IN THE ORGANIZATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS RELATED TO ORGANIZATION BUDGET, MANAGEMENT OF ORGANIZATION, AND HIRING OF EXECUTIVE DIRECTOR ARE RESERVED TO MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT REGULAR MEETING. TREASURER DISCUSSES RETURN AND ALLOWS MEMBERS TO ASK QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EVERY YEAR, EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST FORM STATING WHETHER THEY HAVE ANY CONFLICTS. THE EXECUTIVE COMMITTEE REVIEWS THE FORMS AND ADDRESSES ANY ISSUES IMMEDIATELY AND BRINGS CONCERNS BEFORE OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR DETERMINING COMPENSATION INCLUDED A REVIEW OF COMPARABLE CENTERS IN MONROE COUNTY VIA AN INCOME SURVEY CONDUCTED IN 2006 AND 2014, AND ON THE PREVIOUS EXECUTIVE DIRECTOR'S SALARY. ACTUAL COMPENSATION WAS DETERMINED IN AN EXECUTIVE COMMITTEE MEETING AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR DETERMINING COMPENSATION INCLUDED A REVIEW OF COMPARABLE CENTERS IN MONROE COUNTY VIA AN INCOME SURVEY CONDUCTED IN 2006 AND 2014. TEACHER AND PART TIME STAFF COMPENSAITON WAS BASED ON THE SURVEY. ACTUAL COMPENSATION WAS DETERMINED IN AN EXECUTIVE COMMITTEE MEETING AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE PRESENTED AT EACH BOARD MEETING AND ARE AVAILABLE TO THE PUBLIC IN MAINBOX OUTSIDE DIRECTOR'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REMOVE PARENT DEPOSITS 0 PREVIOUSLY INCLUDED IN NET ASSETS 0 THAT IS A LIABILITY TO THE ORGANIZATION -31,000 TOTAL -31,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN NEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLOOMINGTON DEVELOPMENTAL LEARNING
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