Civic Intelligence

Fresh Start Child Care Academy Inc

EIN 41-2067783 • 501(c)3 • Bear, DE

Profile

To provide a daycare for children that is both educational and faith based.

937 Woods RoadBear, DE 19701
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

97th percentile

2.86x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

6th percentile

-254%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$3,990

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-66%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $204,849 (-100%) from 2022

Liabilities

Flat

$229,900

Flat from 2022

Net Assets

Down

-$229,900

Down $204,849 (-818%) from 2022

Operations
Liabilities / Revenue97th percentileNet Margin6th percentile

Revenue

Down

$80,516

Down $156,480 (-66%) from 2022

Expenses

Up

$285,365

Up $1,973 (+0.7%) from 2022

Net Income

Down

-$204,849

Down $158,453 (-342%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$400K$200K$0-$200K-$400KAssets 2015: $1,920Liabilities 2015: $0Net Assets 2015: $1,9202015Assets 2016: $18,636Liabilities 2016: $10,000Net Assets 2016: $8,6362016Assets 2017: $2,248Liabilities 2017: $0Net Assets 2017: $2,2482017Assets 2018: $3,619Liabilities 2018: $17,700Net Assets 2018: -$14,0812018Assets 2019: $6,346Liabilities 2019: $0Net Assets 2019: $6,3462019Assets 2020: $16,933Liabilities 2020: $49,900Net Assets 2020: -$32,9672020Assets 2021: $71,245Liabilities 2021: $49,900Net Assets 2021: $21,3452021Assets 2022: $204,849Liabilities 2022: $229,900Net Assets 2022: -$25,0512022Assets 2023: $0Liabilities 2023: $229,900Net Assets 2023: -$229,9002023

Highlighted filing

2023

Assets$0
Liabilities$229,900
Net Assets-$229,900
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2015: $308,707Expenses 2015: $301,757Net Income 2015: $6,9502015Revenue 2016: $307,206Expenses 2016: $300,490Net Income 2016: $6,7162016Revenue 2017: $265,942Expenses 2017: $272,330Net Income 2017: -$6,3882017Revenue 2018: $308,395Expenses 2018: $324,724Net Income 2018: -$16,3292018Revenue 2019: $385,157Expenses 2019: $364,730Net Income 2019: $20,4272019Revenue 2020: $403,616Expenses 2020: $440,113Net Income 2020: -$36,4972020Revenue 2021: $401,948Expenses 2021: $356,709Net Income 2021: $45,2392021Revenue 2022: $236,996Expenses 2022: $283,392Net Income 2022: -$46,3962022Revenue 2023: $80,516Expenses 2023: $285,365Net Income 2023: -$204,8492023

Highlighted filing

2023

Revenue$80,516
Expenses$285,365
Net Income-$204,849
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$229,900
Net assets
-$229,900
Revenue
$80,516
Expenses
$285,365
Net income
-$204,849
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$2.30$2.30$0.81$2.85$2.05
2022Detailed filing. Detailed filing data is available for this year.$2.05$2.30$0.25$2.37$2.83$0.46
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.50$0.21$4.02$3.57$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.50$0.33$4.04$4.40$0.36
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$3.85$3.65$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.18$0.14$3.08$3.25$0.16
2017Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$2.66$2.72$0.06
2016Summary only. Only limited summary data is available for this year.$0.19$0.10$0.09$3.07$3.00$0.07
2015Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$3.09$3.02$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 4, 2024
Return Version
2023v5.0
Gross Receipts
$80,516
Mission and Program Overview

Mission

To provide a daycare for children that is both educational and faith based.

Provide excellent childcare services for the community and to maintain unbeatable academic social, emotional, spiritual growth and

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,849--
Rtn Earn Endowment Incm Other Fnds$-25,051$-229,900▼ $204,849
Total Assets$204,849$0▼ $204,849
Other Assets Total$200,000--
Liabilities
Other Liabilities$229,900$229,900→ $0
Total Liabilities$229,900$229,900→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$-25,051$-229,900▼ $204,849
Total Liabilities and Net Assets / Fund Balance$204,849$0▼ $204,849
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Evelyn D HigginPresidentPT$3,990$3,990

Board Members and Trustees

NameTitle
Arena James-higginSecretary
Derrick HigginTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$80,516
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-204,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,248
Salaries, Compensation, and Employee Benefits$40,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$11,900$200,000-$200,000
Occupancy$25,033--$25,033
Other Salaries and Wages$22,716--$22,716
Other Employee Benefits$7,909--$7,909
Payroll Taxes$5,502--$5,502
Insurance-$4,691-$4,691
Current Officers, Directors, Trustees, and Key Employees-$3,990-$3,990
Fees for Services Accounting-$1,764-$1,764
Fees for Services Legal-$1,633-$1,633
Office Expenses-$227-$227
Total Functional Expenses$73,060$212,305$0$285,365
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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

PART VI, SECTION A, LINE 8A

“Meeting minutes available upon request.”

Part VI, Section B, Line 11

“The Board reviews the 990 tax return before it is processed.”

PART VI, SECTION B, LINE 12C

“The Board reviews the policies on an annual basis.”

PART VI, SECTION B, LINE 15A

“The Board reviews all potential staff.”

PART VI, SECTION B, LINE 15B

“The Board reviews all potential staff.”

Part VI, Section C, Line 19

“Made available upon verbal or written request.”

Filing and Contact Details

Filer

Filer Name
Fresh Start Child Care Academy Inc
EIN
41-2067783
Phone
3022527056
Address
937 WOODS ROAD, BEAR, DE 19701

Signing Officer

Name
Evelyn D Higgin
Title
President
Phone
3022527056
Signed
2024-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evelyn D Higgin
Formed
2002
Legal Domicile
De
Voting Board Members
3
Independent Board Members
2
Employees
3

Preparer

Firm
Let God Help Resources
Address
26 AIRDRIE DRIVE, BEAR, DE 19701-2359
Preparer
Jeanette Waters
Phone
3027500930
Supplemental Narrative

Additional Explanations

Form 990 - Supplemental Information

“In 2023 there is a donation expense for $200,000.00. This went to Messiah s Angels Foundation which is a 501 ( C ) 3 non profit organization. EIN# 46-4210123. What happened is that the current location of the daycare was damaged by a flood and the mold made the daycare unsafe for anyone, especially children. The Landlord was not cooperative and even though we paid to remove the mold, it was still not safe enough. We had to Close the daycare. Because we can not close our bank account without donating the money to another non-profit, we decided to donate the money to Messih s Angels Foundation. The goal is the find another location in 2025 and start again. Messiah s Angels Foundation will help us with that start up. Enclosed are invoices showing that we paid for mold removal and clean up from the flood.”

Raw XML Appendix295 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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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0-229900
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board reviews the 990 tax return before it is processed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews the policies on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board reviews all potential staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board reviews all potential staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Made available upon verbal or written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6In 2023 there is a donation expense for $200,000.00. This went to Messiah s Angels Foundation which is a 501 ( C ) 3 non profit organization. EIN# 46-4210123. What happened is that the current location of the daycare was damaged by a flood and the mold made the daycare unsafe for anyone, especially children. The Landlord was not cooperative and even though we paid to remove the mold, it was still not safe enough. We had to Close the daycare. Because we can not close our bank account without donating the money to another non-profit, we decided to donate the money to Messih s Angels Foundation. The goal is the find another location in 2025 and start again. Messiah s Angels Foundation will help us with that start up. Enclosed are invoices showing that we paid for mold removal and clean up from the flood.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 8a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 - SUPPLEMENTAL INFORMATION
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/EIN0412067783
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510409059
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANETTE WATERS
ReturnHeader/ReturnTs02024-07-01T12:22:59-05:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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