Civic Intelligence

Joy Center Learning Center

990 • Fiscal year 2019 • EIN 38-3856776

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 17, 2020

1201 Slate Hill RoadCamp Hill, PA 17011

(717) 761-2933

Siviq Scores

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

Liabilities / Assets

98th percentile

2.09x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.27x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

5.0%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

46th percentile

$53,530

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

58th percentile

5.7%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.2%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$142,184

Up $7,661 (+5.7%) from 2018

Net Assets

Up

-$154,769

Up $54,777 (+26%) from 2018

Liabilities

Down

$296,953

Down $47,116 (-14%) from 2018

Revenue

Up

$1,103,628

Up $74,091 (+7.2%) from 2018

Expenses

Up

$1,048,851

Up $89,783 (+9.4%) from 2018

Net Income

Down

$54,777

Down $15,692 (-22%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $153,334Liabilities 2011: $194,1852011Assets 2012: $124,487Liabilities 2012: $537,1812012Assets 2013: $158,551Liabilities 2013: $558,604Net Assets 2013: -$400,0532013Assets 2014: $145,263Liabilities 2014: $528,731Net Assets 2014: -$383,4682014Assets 2015: $131,097Liabilities 2015: $474,907Net Assets 2015: -$343,8102015Assets 2016: $120,508Liabilities 2016: $436,285Net Assets 2016: -$315,7772016Assets 2017: $119,157Liabilities 2017: $399,172Net Assets 2017: -$280,0152017Assets 2018: $134,523Liabilities 2018: $344,069Net Assets 2018: -$209,5462018Assets 2019: $142,184Liabilities 2019: $296,953Net Assets 2019: -$154,7692019Assets 2020: $271,700Liabilities 2020: $252,000Net Assets 2020: $19,7002020Assets 2021: $397,072Liabilities 2021: $49,706Net Assets 2021: $347,3662021Assets 2022: $753,450Liabilities 2022: $81,375Net Assets 2022: $672,0752022Assets 2023: $529,190Liabilities 2023: $77,911Net Assets 2023: $451,2792023Assets 2024: $704,958Liabilities 2024: $120,880Net Assets 2024: $584,0782024

Highlighted filing

2019

Assets$142,184
Liabilities$296,953
Net Assets-$154,769

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $30Expenses 2011: $40,881Net Income 2011: -$40,8512011Revenue 2012: $67,287Expenses 2012: $439,130Net Income 2012: -$371,8432012Revenue 2013: $467,596Expenses 2013: $462,234Net Income 2013: $5,3622013Revenue 2014: $636,196Expenses 2014: $619,611Net Income 2014: $16,5852014Revenue 2015: $728,342Expenses 2015: $688,684Net Income 2015: $39,6582015Revenue 2016: $781,052Expenses 2016: $753,019Net Income 2016: $28,0332016Revenue 2017: $846,981Expenses 2017: $811,219Net Income 2017: $35,7622017Revenue 2018: $1,029,537Expenses 2018: $959,068Net Income 2018: $70,4692018Revenue 2019: $1,103,628Expenses 2019: $1,048,851Net Income 2019: $54,7772019Revenue 2020: $1,093,316Expenses 2020: $918,847Net Income 2020: $174,4692020Revenue 2021: $1,392,009Expenses 2021: $1,044,518Net Income 2021: $347,4912021Revenue 2022: $1,803,299Expenses 2022: $1,478,590Net Income 2022: $324,7092022Revenue 2023: $1,405,563Expenses 2023: $1,626,359Net Income 2023: -$220,7962023Revenue 2024: $1,470,138Expenses 2024: $1,337,339Net Income 2024: $132,7992024

Highlighted filing

2019

Revenue$1,103,628
Expenses$1,048,851
Net Income$54,777
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,103,628
Mission and Program Overview

Mission

To provide a quality christian early learning center for children ages 6 weeks through 5 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$81,614$75,797▼ $5,817
Cash and Non-Interest-Bearing Accounts$45,440$57,899▲ $12,459
Accounts Receivable$5,277$5,908▲ $631
Prepaid Expenses and Deferred Charges$2,192$2,580▲ $388
Total Assets$134,523$142,184▲ $7,661
Liabilities
Other Liabilities$328,656$278,836▼ $49,820
Deferred Revenue$3,405$9,230▲ $5,825
Accounts Payable and Accrued Expenses$12,008$8,887▼ $3,121
Total Liabilities$344,069$296,953▼ $47,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-209,546$-154,769▲ $54,777
Total Net Assets Fund Balance$-209,546$-154,769▲ $54,777
Total Liabilities and Net Assets / Fund Balance$134,523$142,184▲ $7,661

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$53,844$32,509$86,353
Equipment$21,953$30,175$52,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melinda J GlennCenter DirecFT$45,485$8,045$53,530

Board Members and Trustees

NameTitle
John C MarchPresident
Bethany LewisDirector
Rodney WesthaferDirector
Phillip ZimmermanSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$4,706
Program Service Revenue
$1,091,437
Investment Income
$46
Other Revenue
$7,439
All Other Contributions
$4,706
Change in Net Assets
$54,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$800,023
Other Expenses$248,828
Total Fundraising Expense$5,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$526,190$76,978-$603,168
Other Employee Benefits-$85,273-$85,273
Payroll Taxes$50,505$7,547-$58,052
Current Officers, Directors, Trustees, and Key Employees$39,680$13,850-$53,530
Occupancy$30,565$3,753-$34,318
All Other Expenses$14,493$8,705$5,845$29,043
Other Expenses$23,828$140-$23,828
Office Expenses$10,764$9,475-$20,239
Insurance-$17,416-$17,416
Interest-$14,880-$14,880
Depreciation Depletion$5,177$640-$5,817
Fees for Services Accounting-$4,071-$4,071
Total Functional Expenses$767,072$275,934$5,845$1,048,851
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
Note Payable$278,836
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

Each member is provided a copy of the 990 for review.

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

The policy is reviewed annually.

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

Compensation is approved by the board.

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

Compensation is approved by the board.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Joy Center Learning Center
EIN
38-3856776
Phone
7177612933
Address
1201 SLATE HILL ROAD, CAMP HILL, PA 17011

Signing Officer

Name
Phillip Zimmerman
Title
Secretary/treasurer
Phone
7177612933
Signed
2020-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John C March
Formed
2011
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
52

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
William P Ashman CPA
Phone
7176973888
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the center, including whether the entity is exempt from income taxes. Mangement evaluated the tax positions taken and concluded that the center had taken no uncertain tax positions that require recognition or disclosure in the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements. With few exceptions, the center is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before december 31, 2016.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE CENTER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER IS PROVIDED A COPY OF THE 990 FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE 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
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07177612933
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOY CENTER LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0JOYC
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ReturnHeader/Filer/PhoneNum07177612933
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.95.34.166
ReturnHeader/FilingSecurityInformation/IPDt02020-04-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:57:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232213999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMILTON & MUSSER PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0176 CUMBERLAND PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MECHANICSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017055
ReturnHeader/PreparerPersonGrp/PhoneNum07176973888
ReturnHeader/PreparerPersonGrp/PreparationDt02020-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM P ASHMAN CPA
ReturnHeader/ReturnTs02020-04-07T08:57:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.12$0.58$1.47$1.34$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.08$0.45$1.41$1.63$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.08$0.67$1.80$1.48$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.35$1.39$1.04$0.35
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.25$0.02$1.09$0.92$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.30$0.15$1.10$1.05$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.34$0.21$1.03$0.96$0.07
2017Summary only. Only limited summary data is available for this year.$0.12$0.40$0.28$0.85$0.81$0.04
2016Summary only. Only limited summary data is available for this year.$0.12$0.44$0.32$0.78$0.75$0.03
2015Summary only. Only limited summary data is available for this year.$0.13$0.47$0.34$0.73$0.69$0.04
2014Summary only. Only limited summary data is available for this year.$0.15$0.53$0.38$0.64$0.62$0.02
2013Summary only. Only limited summary data is available for this year.$0.16$0.56$0.40$0.47$0.46$0.01
2012Summary only. Only limited summary data is available for this year.$0.12$0.54$0.07$0.44$0.37
2011Summary only. Only limited summary data is available for this year.$0.15$0.19$0.00$0.04$0.04