Civic Intelligence

Spartan Kid Care Inc.

990 • Fiscal year 2016 • EIN 38-2388035

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 30, 2017

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

56th percentile

0.14x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.09x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

45th percentile

0.7%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

43rd percentile

$45,568

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

55th percentile

2.5%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-0.8%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$865,209

Up $21,107 (+2.5%) from 2015

Net Assets

Up

$742,323

Up $9,005 (+1.2%) from 2015

Liabilities

Up

$122,886

Up $12,102 (+11%) from 2015

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin45th percentile

Revenue

Down

$1,297,441

Down $10,619 (-0.8%) from 2015

Expenses

Up

$1,288,436

Up $24,296 (+1.9%) from 2015

Net Income

Down

$9,005

Down $34,915 (-79%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2016

Assets$865,209
Liabilities$122,886
Net Assets$742,323
Open 2016 Filing

Operations Trend

Revenue Growth39th 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

2016

Revenue$1,297,441
Expenses$1,288,436
Net Income$9,005
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 30, 2017
Return Version
2015v3.0
Gross Receipts
$1,297,441
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$488,606$514,822▲ $26,216
Savings and Temporary Cash Investments$243,998$241,234▼ $2,764
Investments Other Securities$77,679$78,541▲ $862
Land, Buildings, and Equipment, Net$27,724$18,347▼ $9,377
Accounts Receivable$3,709$9,480▲ $5,771
Prepaid Expenses and Deferred Charges$2,386$2,785▲ $399
Total Assets$844,102$865,209▲ $21,107
Liabilities
Deferred Revenue$89,068$101,548▲ $12,480
Accounts Payable and Accrued Expenses$21,716$21,338▼ $378
Total Liabilities$110,784$122,886▲ $12,102
Net Assets / Fund Balance
Unrestricted Net Assets$733,318$742,323▲ $9,005
Total Net Assets Fund Balance$733,318$742,323▲ $9,005
Total Liabilities and Net Assets / Fund Balance$844,102$865,209▲ $21,107

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,675$98,167$109,842
Leasehold Improvements$6,672$28,102$34,774
Other Securities$78,541--
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gloria SabourinInterim Ex.FT$45,568-$45,568
Emelia BrownFormer Ex. DFT$42,354$1,231$43,585
Elizabeth LaurenExecutive DiFT$9,666$3,871$13,537

Board Members and Trustees

NameTitle
Kevin BlairPresident
Mary NelsonCommunity Re
Hiram FitzgeraldConsultant
Amanda IdemaMsu Rep.
Amber DaleParent Rep.
Joseph HoParent Rep.
Mark SzymczakParent Rep.
Natalie MoserParent Rep.
Polly SynkParent Rep.
Cheryl RockwellSecretary
Patrick SchuhTreasurer
Christine CarterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$35,670
Program Service Revenue
$1,243,215
Investment Income
$1,748
Other Revenue
$16,808
All Other Contributions
$6,823
Change in Net Assets
$9,005

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,297,441
Revenue Not Reported on Form 990
$377,786
Total Revenue per Audited Statements
$1,675,227
Total Revenue per Form 990
$1,297,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,132,742
Other Expenses$99,714
Grants and Similar Amounts Paid$55,980
Total Fundraising Expense$4,608
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$798,265$75,263$3,176$876,704
Other Employee Benefits$127,878$12,050$520$140,448
Payroll Taxes$57,395$5,409$233$63,037
Grants to Domestic Individuals$55,980--$55,980
Current Officers, Directors, Trustees, and Key Employees$47,823$4,467$263$52,553
Occupancy$35,911$3,384$146$39,441
Office Expenses$25,408$2,395$102$27,905
Conferences and Meetings$9,631$908$39$10,578
Depreciation Depletion$8,538$805$34$9,377
Insurance$7,462$703$31$8,196
Fees for Services Accounting$3,733$352$15$4,100
Other Expenses$-55,980$1,134$49$-55,980
Total Functional Expenses$1,176,958$106,870$4,608$1,288,436

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,666,222
Expenses per Audited Statements$1,288,436
Total Expenses per Form 990$1,288,436
Expenses Not Reported on Form 990$377,786
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 is reviewed by the treasurer, the president and the executive director prior to filing.”

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
Patrick Schuh
Title
Treasurer
Phone
5173535154
Signed
2017-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Schuh
Formed
1981
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
55
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

“The organization evaluates all significant tax positions under a more likely than not threshold as required by u.s. Generally accepted accounting principles. As of june 30, 2016, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability, nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organization's tax returns are subject to examination by the appropriate taxing jurisdictions. At june 30, 2016, the organization's federal tax returns generally remain open for the last three years.”

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01748
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt077679
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt078541
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0126269
IRS990/LandBldgEquipBasisNetGrp/BOYAmt027724
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018347
IRS990/LandBldgEquipCostOrOtherBssAmt0144616
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE HIGH QUALITY CARE AND EDUCATION FOR CHILDREN AGES TWO WEEKS THROUGH FIVE YEARS OF AGE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0733318
IRS990/NetAssetsOrFundBalancesEOYAmt0742323
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0146
IRS990/OccupancyGrp/ManagementAndGeneralAmt03384
IRS990/OccupancyGrp/ProgramServicesAmt035911
IRS990/OccupancyGrp/TotalAmt039441
IRS990/OfficeExpensesGrp/FundraisingAmt0102
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02395
IRS990/OfficeExpensesGrp/ProgramServicesAmt025408
IRS990/OfficeExpensesGrp/TotalAmt027905
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0520
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012050
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0127878
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0140448
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2INTERNAL SCHOLARSHIPS
IRS990/OtherExpensesGrp/FundraisingAmt049
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01134
IRS990/OtherExpensesGrp/ProgramServicesAmt042884
IRS990/OtherExpensesGrp/ProgramServicesAmt112030
IRS990/OtherExpensesGrp/ProgramServicesAmt2-55980
IRS990/OtherExpensesGrp/TotalAmt042884
IRS990/OtherExpensesGrp/TotalAmt113213
IRS990/OtherExpensesGrp/TotalAmt2-55980
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/Desc1DEPOSIT FORFEITURE REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016015
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1793
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016015
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1793
IRS990/OtherRevenueTotalAmt016808
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03176
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075263
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0798265
IRS990/OtherSalariesAndWagesGrp/TotalAmt0876704
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0233
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05409
IRS990/PayrollTaxesGrp/ProgramServicesAmt057395
IRS990/PayrollTaxesGrp/TotalAmt063037
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02386
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02785
IRS990/PrincipalOfficerNm0PATRICK SCHUH
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/RelatedOrExemptFuncIncomeAmt01162176
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175804
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01162176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25235
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt045325
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt050294
IRS990/PYInvestmentIncomeAmt01447
IRS990/PYOtherExpensesAmt0116866
IRS990/PYOtherRevenueAmt013819
IRS990/PYProgramServiceRevenueAmt01247469
IRS990/PYRevenuesLessExpensesAmt043920
IRS990/PYSalariesCompEmpBnftPaidAmt01096980
IRS990/PYTotalExpensesAmt01264140
IRS990/PYTotalRevenueAmt01308060
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt09005
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01260023
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0243998
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0241234
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/DonatedServicesAndUseFcltsAmt0377786
IRS990ScheduleD/DonatedServicesUseFcltsAmt0377786
IRS990ScheduleD/EquipmentGrp/BookValueAmt011675
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098167
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109842
IRS990ScheduleD/ExpensesNotReportedAmt0377786
IRS990ScheduleD/ExpensesSubtotalAmt01288436
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06672
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028102
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034774
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt078541
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TERM DEPOSIT ACCOUNTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0377786
IRS990ScheduleD/RevenueSubtotalAmt01297441
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF JUNE 30, 2016, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY, NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT JUNE 30, 2016, THE ORGANIZATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018347
IRS990ScheduleD/TotalBookValueSecuritiesAmt078541
IRS990ScheduleD/TotalExpensesPerForm990Amt01288436
IRS990ScheduleD/TotalRevenuePerForm990Amt01297441
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01675227
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01666222
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/CashGrantAmt055980
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS & TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt040
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 IS REVIEWED BY THE TREASURER, THE PRESIDENT AND THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SPARTAN CHILD DEVELOPMENT CENTER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL BOARD MEETING.

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$865,209
Liabilities
$122,886
Net assets
$742,323
Revenue
$1,297,441
Expenses
$1,288,436
Net income
$9,005
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