Civic Intelligence

Spartan Kid Care Inc.

990 • Fiscal year 2015 • EIN 38-2388035

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 13, 2016

Organization ProfileWWW.SCDC.MSU.EDU
33 Crescent RoadEast Lansing, MI 48823

(517) 353-5154

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.4%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$62,972

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

67th percentile

6.2%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

1.9%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$844,102

Up $49,503 (+6.2%) from 2014

Net Assets

Up

$733,318

Up $43,920 (+6.4%) from 2014

Liabilities

Up

$110,784

Up $5,583 (+5.3%) from 2014

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin52nd percentile

Revenue

Up

$1,308,060

Up $24,212 (+1.9%) from 2014

Expenses

Down

$1,264,140

Down $6 (-0.0%) from 2014

Net Income

Up

$43,920

Up $24,218 (+123%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $582,256Liabilities 2011: $108,078Net Assets 2011: $474,1782011Assets 2012: $637,006Liabilities 2012: $104,009Net Assets 2012: $532,9972012Assets 2013: $714,278Liabilities 2013: $109,579Net Assets 2013: $604,6992013Assets 2014: $794,599Liabilities 2014: $105,201Net Assets 2014: $689,3982014Assets 2015: $844,102Liabilities 2015: $110,784Net Assets 2015: $733,3182015Assets 2016: $865,209Liabilities 2016: $122,886Net Assets 2016: $742,3232016Assets 2017: $858,605Liabilities 2017: $157,817Net Assets 2017: $700,7882017Assets 2018: $989,384Liabilities 2018: $161,422Net Assets 2018: $827,9622018Assets 2019: $1,064,411Liabilities 2019: $165,631Net Assets 2019: $898,7802019Assets 2020: $2,920,502Liabilities 2020: $281,775Net Assets 2020: $2,638,7272020Assets 2021: $2,773,585Liabilities 2021: $93,070Net Assets 2021: $2,680,5152021Assets 2022: $2,597,563Liabilities 2022: $134,219Net Assets 2022: $2,463,3442022Assets 2023: $1,996,927Liabilities 2023: $84,741Net Assets 2023: $1,912,1862023Assets 2024: $1,561,627Liabilities 2024: $65,731Net Assets 2024: $1,495,8962024Assets 2025: $2,198,137Liabilities 2025: $96,393Net Assets 2025: $2,101,7442025

Highlighted filing

2015

Assets$844,102
Liabilities$110,784
Net Assets$733,318
Open 2015 Filing

Operations Trend

Revenue Growth46th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,195,4822011Expenses 2012: $1,235,7942012Revenue 2013: $1,310,814Expenses 2013: $1,239,112Net Income 2013: $71,7022013Revenue 2014: $1,283,848Expenses 2014: $1,264,146Net Income 2014: $19,7022014Revenue 2015: $1,308,060Expenses 2015: $1,264,140Net Income 2015: $43,9202015Revenue 2016: $1,297,441Expenses 2016: $1,288,436Net Income 2016: $9,0052016Revenue 2017: $1,353,422Expenses 2017: $1,394,957Net Income 2017: -$41,5352017Revenue 2018: $1,521,322Expenses 2018: $1,394,148Net Income 2018: $127,1742018Revenue 2019: $1,550,167Expenses 2019: $1,479,349Net Income 2019: $70,8182019Revenue 2020: $1,299,257Expenses 2020: $1,436,601Net Income 2020: -$137,3442020Revenue 2021: $1,668,896Expenses 2021: $1,307,819Net Income 2021: $361,0772021Revenue 2022: $1,720,188Expenses 2022: $1,548,111Net Income 2022: $172,0772022Revenue 2023: $1,712,459Expenses 2023: $1,906,225Net Income 2023: -$193,7662023Revenue 2024: $1,778,848Expenses 2024: $2,195,138Net Income 2024: -$416,2902024Revenue 2025: $2,975,015Expenses 2025: $2,369,167Net Income 2025: $605,8482025

Highlighted filing

2015

Revenue$1,308,060
Expenses$1,264,140
Net Income$43,920
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 13, 2016
Return Version
2014v6.0
Gross Receipts
$1,308,060
Mission and Program Overview

Mission

Provide high quality care and education for children ages two weeks through five years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$430,596$488,606▲ $58,010
Savings and Temporary Cash Investments$237,876$243,998▲ $6,122
Investments Other Securities$76,751$77,679▲ $928
Land, Buildings, and Equipment, Net$39,715$27,724▼ $11,991
Accounts Receivable$7,156$3,709▼ $3,447
Prepaid Expenses and Deferred Charges$2,505$2,386▼ $119
Total Assets$794,599$844,102▲ $49,503
Liabilities
Deferred Revenue$82,200$89,068▲ $6,868
Accounts Payable and Accrued Expenses$23,001$21,716▼ $1,285
Total Liabilities$105,201$110,784▲ $5,583
Net Assets / Fund Balance
Unrestricted Net Assets$689,398$733,318▲ $43,920
Total Net Assets Fund Balance$689,398$733,318▲ $43,920
Total Liabilities and Net Assets / Fund Balance$794,599$844,102▲ $49,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,153$89,689$109,842
Leasehold Improvements$7,571$27,203$34,774
Other Securities$77,679--
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emelia BrownExecutive DiFT$58,308$4,664$62,972

Board Members and Trustees

NameTitle
Kevin BlairPresident
Nalini MadhukarCommunity Re
Hiram FitzgeraldConsultant
Amanda IdemaMsu Rep.
Christine CarterMsu Rep.
Cheryl RockwellParent Rep.
Elizabeth DormanParent Rep.
Mark SzymczakParent Rep.
Patrick SchuhParent Rep.
Meghan BlockSecretary
Stephene BenkertTreasurer
Natalie MoserVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$45,325
Program Service Revenue
$1,247,469
Investment Income
$1,447
Other Revenue
$13,819
All Other Contributions
$16,213
Change in Net Assets
$43,920

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,308,060
Revenue Not Reported on Form 990
$369,748
Total Revenue per Audited Statements
$1,677,808
Total Revenue per Form 990
$1,308,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,096,980
Other Expenses$116,866
Grants and Similar Amounts Paid$50,294
Total Fundraising Expense$4,525
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$774,232$73,002$3,072$850,306
Other Employee Benefits$112,060$10,560$455$123,075
Payroll Taxes$60,784$5,728$247$66,759
Current Officers, Directors, Trustees, and Key Employees$51,724$4,831$285$56,840
Grants to Domestic Individuals$50,294--$50,294
Office Expenses$38,570$3,634$157$42,361
Occupancy$33,844$3,184$155$37,183
Depreciation Depletion$10,918$1,029$44$11,991
Conferences and Meetings$8,612$811$35$9,458
Insurance$7,320$690$29$8,039
Fees for Services Accounting$3,686$347$15$4,048
Other Expenses$-50,294$716$31$-50,294
Total Functional Expenses$1,155,083$104,532$4,525$1,264,140

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,633,888
Expenses per Audited Statements$1,264,140
Total Expenses per Form 990$1,264,140
Expenses Not Reported on Form 990$369,748
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

“The form 990 gets reviewed by the treasurer, the president and the executive director.”

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

“The spartan child development center monitors and enforces compliance with the conflict of interest policy at the annual board meeting.”

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

“The executive director's compensation is determined by the executive committee with board approval. Comparative salary information is reviewed in making the determination.”

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

“Salary recommendations are made by the executive director based on comparative information, which is reviewed and approved by the finance committee in connection with the annual budget approval process.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available for review upon request.”

Filing and Contact Details

Filer

Filer Name
Spartan Kid Care Inc
EIN
38-2388035
Phone
5173535154
Address
33 CRESCENT ROAD, EAST LANSING, MI 48823

Signing Officer

Name
Stephene Benkert
Title
Treasurer
Phone
5173535154
Signed
2016-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephene Benkert
Formed
1983
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
63
Volunteers
12

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Professional standards prescribe a more-likely-than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. The center has analyzed tax positions taken for filing with the internal revenue service. The center believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the center's financial condition, results of operations or cash flows. Accordingly, the center has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2015.”

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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0689398
IRS990/NetAssetsOrFundBalancesEOYAmt0733318
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0155
IRS990/OccupancyGrp/ManagementAndGeneralAmt03184
IRS990/OccupancyGrp/ProgramServicesAmt033844
IRS990/OccupancyGrp/TotalAmt037183
IRS990/OfficeExpensesGrp/FundraisingAmt0157
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03634
IRS990/OfficeExpensesGrp/ProgramServicesAmt038570
IRS990/OfficeExpensesGrp/TotalAmt042361
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0455
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010560
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0112060
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0123075
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2ACCREDITATION
IRS990/OtherExpensesGrp/Desc3INTERNAL SCHOLARSHIPS
IRS990/OtherExpensesGrp/FundraisingAmt031
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0716
IRS990/OtherExpensesGrp/ProgramServicesAmt043305
IRS990/OtherExpensesGrp/ProgramServicesAmt17603
IRS990/OtherExpensesGrp/ProgramServicesAmt22425
IRS990/OtherExpensesGrp/ProgramServicesAmt3-50294
IRS990/OtherExpensesGrp/TotalAmt043305
IRS990/OtherExpensesGrp/TotalAmt18350
IRS990/OtherExpensesGrp/TotalAmt22425
IRS990/OtherExpensesGrp/TotalAmt3-50294
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/Desc1DEPOSIT FORFEITURE REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012935
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1884
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012935
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1884
IRS990/OtherRevenueTotalAmt013819
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03072
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0774232
IRS990/OtherSalariesAndWagesGrp/TotalAmt0850306
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0247
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05728
IRS990/PayrollTaxesGrp/ProgramServicesAmt060784
IRS990/PayrollTaxesGrp/TotalAmt066759
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02505
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02386
IRS990/PrincipalOfficerNm0STEPHENE BENKERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc1CHILD CARE SUPPLEMENT
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01160360
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt180709
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01160360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt180709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26400
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035062
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt064997
IRS990/PYInvestmentIncomeAmt01728
IRS990/PYOtherExpensesAmt0152826
IRS990/PYOtherRevenueAmt013830
IRS990/PYProgramServiceRevenueAmt01233228
IRS990/PYRevenuesLessExpensesAmt019702
IRS990/PYSalariesCompEmpBnftPaidAmt01046323
IRS990/PYTotalExpensesAmt01264146
IRS990/PYTotalRevenueAmt01283848
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt043920
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01261288
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0237876
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0243998
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0369748
IRS990ScheduleD/DonatedServicesUseFcltsAmt0369748
IRS990ScheduleD/EquipmentGrp/BookValueAmt020153
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089689
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109842
IRS990ScheduleD/ExpensesNotReportedAmt0369748
IRS990ScheduleD/ExpensesSubtotalAmt01264140
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07571
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027203
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034774
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt077679
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TERM DEPOSIT ACCOUNTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0369748
IRS990ScheduleD/RevenueSubtotalAmt01308060
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROFESSIONAL STANDARDS PRESCRIBE A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN. THE CENTER HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE CENTER BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CENTER'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CENTER HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027724
IRS990ScheduleD/TotalBookValueSecuritiesAmt077679
IRS990ScheduleD/TotalExpensesPerForm990Amt01264140
IRS990ScheduleD/TotalRevenuePerForm990Amt01308060
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01677808
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01633888
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS IN THE CENTER'S BROCHURE AND HANDBOOK, WHICH IS GIVEN TO PROSPECTIVE ATTENDEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID AND SCHOLARSHIPS ARE RECEIVED FROM MICHIGAN STATE UNIVERSITY FOR STUDENT FAMILIES. FOOD EXPENSE REIMBURSEMENTS ARE RECEIVED FROM THE STATE OF MICHIGAN AND THE USDA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt050294
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS & TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt045
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FEE CHARGE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE CENTER RECEIVES FUNDING FROM MICHIGAN STATE UNIVERSITY (MSU) TO PAY FOR CHILD CARE FEES FOR UNIVERSITY STUDENTS WHO QUALIFY FOR ASSISTANCE. FUNDING RECEIVED FROM MSU ARE TREATED AS DEFERRED REVENUE AND RECOGNIZED AS CHILD CARE FEE REVENUE WHEN EARNED/AWARDED TO QUALIFIED STUDENT FAMILIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 GETS REVIEWED BY THE TREASURER, THE PRESIDENT AND THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SPARTAN CHILD DEVELOPMENT CENTER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WITH BOARD APPROVAL. COMPARATIVE SALARY INFORMATION IS REVIEWED IN MAKING THE DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY RECOMMENDATIONS ARE MADE BY THE EXECUTIVE DIRECTOR BASED ON COMPARATIVE INFORMATION, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE IN CONNECTION WITH THE ANNUAL BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$844,102
Liabilities
$110,784
Net assets
$733,318
Revenue
$1,308,060
Expenses
$1,264,140
Net income
$43,920
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.20$0.10$2.10$2.98$2.37$0.61
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.07$1.50$1.78$2.20$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.08$1.91$1.71$1.91$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.13$2.46$1.72$1.55$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.09$2.68$1.67$1.31$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.92$0.28$2.64$1.30$1.44$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.17$0.90$1.55$1.48$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.16$0.83$1.52$1.39$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.16$0.70$1.35$1.39$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.12$0.74$1.30$1.29$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.11$0.73$1.31$1.26$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.11$0.69$1.28$1.26$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.11$0.60$1.31$1.24$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.10$0.53$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.11$0.47$1.20