Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
EIN 35-2231764 • 501(c)3 • Seminole, FL
Profile
Operate as a good nursery & learning center with good citizenship.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Down$1,848
Down $118 (-6.0%) from 2013
Liabilities
Up$359,459
Up $855 (+0.2%) from 2013
Net Assets
Down-$357,611
Down $973 (-0.3%) from 2013
Revenue
Down$84,092
Down $90,854 (-52%) from 2013
Expenses
Down$85,065
Down $292,713 (-77%) from 2013
Net Income
Up-$973
Up $201,859 (+100%) from 2013
Most recent year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Operate as a good nursery & learning center with good citizenship.
| Description | Grants | Expenses |
|---|---|---|
| OPERATE AS A GOOD DAY NURSERY & LEARNING CENTER WITH GOOD CITIZENSHIP | - | $85,065 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AGNES BANKS | President | PT | $0 | - | - |
| PETER BANKS | Director | - | $0 | - | - |
“Advertising 290. Automobile expense 3385. Bank service charges 2312. Depreciation 166. Client meals 121. Dues & subscriptions 125. Event expenses 1116. Food costs 4632. Insurance expense 3112. Janitorial 1560. Payroll taxes 1203. Office expenses 1715. Supplies 3135. Other taxes 1342. Telephone expense 792. Travel expense 453. Payroll processing 238.”
“RENT DEPOSIT 0. 1100.”
“Payroll payable 513. 0. Payroll taxes payable 1027. 0. Loan payable - jeff banks 500. 500. Loan payable - peter banks 14200. 14200. Loan payable - agnes banks 97152. 98920. Long term loc - wachovia 245212. 245212. Current assets payable 0. 627.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RISTORCELLI & ASSOCIATES PA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7273811200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1212 66TH STREET NORTH |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ST PETERSBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33710 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1066 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 14 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 14145 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -973 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 29733 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 1966 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1848 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 84092 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 900 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 734 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 113180 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -356638 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -357611 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -356638 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -357611 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 29635 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AGNES BANKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PETER BANKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1100 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25697 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATE AS A GOOD NURSERY & LEARNING CENTER WITH GOOD CITIZENSHIP. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 69947 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATE AS A GOOD DAY NURSERY & LEARNING CENTER WITH GOOD CITIZENSHIP |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 85065 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 358604 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 359459 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 85065 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85065 |
| IRS990EZ/TotalRevenueAmt | 0 | 84092 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 14145 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 12355 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 26500 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 26500 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 14145 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 12355 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 26500 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 26500 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 14200 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 98980 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | OPERATIONS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | OPERATIONS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 14200 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 97152 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | PETER BANKS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | AGNES BANKS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | PRESIDENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 113180 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ADVERTISING 290. AUTOMOBILE EXPENSE 3385. BANK SERVICE CHARGES 2312. DEPRECIATION 166. CLIENT MEALS 121. DUES & SUBSCRIPTIONS 125. EVENT EXPENSES 1116. FOOD COSTS 4632. INSURANCE EXPENSE 3112. JANITORIAL 1560. PAYROLL TAXES 1203. OFFICE EXPENSES 1715. SUPPLIES 3135. OTHER TAXES 1342. TELEPHONE EXPENSE 792. TRAVEL EXPENSE 453. PAYROLL PROCESSING 238. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RENT DEPOSIT 0. 1100. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAYROLL PAYABLE 513. 0. PAYROLL TAXES PAYABLE 1027. 0. LOAN PAYABLE - JEFF BANKS 500. 500. LOAN PAYABLE - PETER BANKS 14200. 14200. LOAN PAYABLE - AGNES BANKS 97152. 98920. LONG TERM LOC - WACHOVIA 245212. 245212. CURRENT ASSETS PAYABLE 0. 627. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AGNES BANKS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7273970794 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | B-C DAYCARE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | B-CD |
| ReturnHeader/Filer/EIN | 0 | 352231764 |
| ReturnHeader/Filer/PhoneNum | 0 | 7273970794 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11642 GROVE STREET NORTH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SEMINOLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33772 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ristorcelli & Associates PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1212 66th St N |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Saint Petersburg |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33710 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7273811200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-08-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PETER J RISTORCELLI |
| ReturnHeader/ReturnTs | 0 | 2015-08-14T07:12:04-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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