Civic Intelligence

Sandite Child Development Center Inc.

990 • Fiscal year 2018 • EIN 42-1602554

Jan 01, 2018 to Dec 31, 2018 • Filed on May 14, 2019

PO Box 728Sand Springs, OK 74063

(918) 245-2622

Siviq Scores

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

Liabilities / Assets

94th percentile

0.90x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

0.98x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-6.1%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$49,238

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

32nd percentile

-7.9%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$324,230

Down $27,787 (-7.9%) from 2017

Net Assets

Down

$32,541

Down $18,204 (-36%) from 2017

Liabilities

Down

$291,689

Down $9,583 (-3.2%) from 2017

Revenue

Down

$299,031

Down $40,152 (-12%) from 2017

Expenses

Down

$317,235

Down $37,572 (-11%) from 2017

Net Income

Down

-$18,204

Down $2,580 (-17%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $460,172Liabilities 2011: $331,578Net Assets 2011: $128,5942011Assets 2012: $441,458Liabilities 2012: $326,896Net Assets 2012: $114,5622012Assets 2013: $420,676Liabilities 2013: $321,059Net Assets 2013: $99,6172013Assets 2014: $404,055Liabilities 2014: $316,137Net Assets 2014: $87,9182014Assets 2015: $389,568Liabilities 2015: $310,815Net Assets 2015: $78,7532015Assets 2016: $377,411Liabilities 2016: $311,042Net Assets 2016: $66,3692016Assets 2017: $352,017Liabilities 2017: $301,272Net Assets 2017: $50,7452017Assets 2018: $324,230Liabilities 2018: $291,689Net Assets 2018: $32,5412018Assets 2019: $322,138Liabilities 2019: $281,281Net Assets 2019: $40,8572019Assets 2020: $329,916Liabilities 2020: $216,247Net Assets 2020: $113,6692020Assets 2021: $413,559Liabilities 2021: $209,184Net Assets 2021: $204,3752021Assets 2022: $468,017Liabilities 2022: $117,504Net Assets 2022: $350,5132022Assets 2023: $502,467Liabilities 2023: $22,702Net Assets 2023: $479,7652023Assets 2024: $364,977Liabilities 2024: $0Net Assets 2024: $364,9772024

Highlighted filing

2018

Assets$324,230
Liabilities$291,689
Net Assets$32,541

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $327,015Expenses 2011: $395,655Net Income 2011: -$68,6402011Revenue 2012: $356,183Expenses 2012: $370,215Net Income 2012: -$14,0322012Revenue 2013: $317,561Expenses 2013: $332,506Net Income 2013: -$14,9452013Revenue 2014: $335,464Expenses 2014: $347,163Net Income 2014: -$11,6992014Revenue 2015: $385,600Expenses 2015: $394,765Net Income 2015: -$9,1652015Revenue 2016: $351,783Expenses 2016: $364,167Net Income 2016: -$12,3842016Revenue 2017: $339,183Expenses 2017: $354,807Net Income 2017: -$15,6242017Revenue 2018: $299,031Expenses 2018: $317,235Net Income 2018: -$18,2042018Revenue 2019: $353,379Expenses 2019: $345,063Net Income 2019: $8,3162019Revenue 2020: $386,938Expenses 2020: $365,916Net Income 2020: $21,0222020Revenue 2021: $483,755Expenses 2021: $393,049Net Income 2021: $90,7062021Revenue 2022: $568,214Expenses 2022: $422,076Net Income 2022: $146,1382022Revenue 2023: $654,026Expenses 2023: $524,774Net Income 2023: $129,2522023Revenue 2024: $363,871Expenses 2024: $478,659Net Income 2024: -$114,7882024

Highlighted filing

2018

Revenue$299,031
Expenses$317,235
Net Income-$18,204
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.1
Gross Receipts
$299,031
Mission and Program Overview

Mission

Child daycare center provide day care services for the children of sand springs so their parents can be gainfully employed.

Child Daycare Center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$348,322$322,542▼ $25,780
Loans From Officers Directors$56,000$56,000→ $0
Prepaid Expenses and Deferred Charges$1,975$1,537▼ $438
Cash and Non-Interest-Bearing Accounts$1,720$150▼ $1,570
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$352,017$324,230▼ $27,787
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$244,780$234,813▼ $9,967
Other Liabilities-$563-
Accounts Payable and Accrued Expenses$492$313▼ $179
Total Liabilities$301,272$291,689▼ $9,583
Net Assets / Fund Balance
Unrestricted Net Assets$50,745$32,541▼ $18,204
Total Net Assets Fund Balance$50,745$32,541▼ $18,204
Total Liabilities and Net Assets / Fund Balance$352,017$324,230▼ $27,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$321,811$238,069$559,880
Equipment$731$102,481$103,212
Other Land Buildings-$18,626$18,626
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janna MaggardDirectorFT$49,238$49,238

Board Members and Trustees

NameTitle
Chere GibbsPresident
Debbie NoblesVice President
Brandee SpillmanDirector
Cynthia PhillipsDirector
Sheilah BrightDirector
Jane PhillipsSecretary
Celia J ThompsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$44,112
Program Service Revenue
$254,919
Investment Income
$0
Other Revenue
$0
All Other Contributions
$44,112
Change in Net Assets
$-18,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$203,168
Other Expenses$114,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,606--$139,606
Current Officers, Directors, Trustees, and Key Employees$49,238--$49,238
Occupancy$29,574--$29,574
Depreciation Depletion$25,780--$25,780
Insurance$21,300--$21,300
Payroll Taxes$14,324--$14,324
Interest$4,805--$4,805
All Other Expenses$2,310--$2,310
Other Expenses$1,854--$1,854
Office Expenses$1,684--$1,684
Total Functional Expenses$317,235$0$0$317,235
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$56,000$56,000→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes$563
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

One board member is the daughter of another board member.

Form 990, Part VI, Line 11B: Form 990 Review Process

Treasurer went over the 990 before filing with the government.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each year we review the policies and determine whether anyone has a conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews the executive directors salary each year in the December meeting.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

No officer is compensated.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon written request for any documents they will be given to the public.

Filing and Contact Details

Filer

Filer Name
Sandite Child Development Center Inc
EIN
42-1602554
Phone
9182452622
Address
PO Box 728, Sand Springs, OK 74063

Signing Officer

Name
Chere Gibbs
Title
President
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Ok
Voting Board Members
8
Independent Board Members
8
Employees
18
Volunteers
10

Preparer

Firm
Celia J Thompson CPA
Address
214 N Main St/ PO Box 637, Sand Springs, OK 74063
Preparer
Celia J Thompson
Phone
9182452591
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IRS990/PYOtherExpensesAmt0124926
IRS990/PYProgramServiceRevenueAmt0311181
IRS990/PYRevenuesLessExpensesAmt0-15624
IRS990/PYSalariesCompEmpBnftPaidAmt0229881
IRS990/PYTotalExpensesAmt0354807
IRS990/PYTotalRevenueAmt0339183
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-18204
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0299031
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt044112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt028002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt028297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023409
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020623
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0144443
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0254638
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0311181
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0323070
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0355854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0313486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01558229
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0281
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0335
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0416
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0414
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01446
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal509Amt01702672
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0298750
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0339183
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0351367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0379263
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0334109
IRS990ScheduleA/Total509Grp/TotalAmt01702672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0299031
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0339518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0351783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0379677
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334109
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01704118
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0321811
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0238069
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0559880
IRS990ScheduleD/EquipmentGrp/BookValueAmt0731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103212
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018626
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018626
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Payroll Taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0322542
IRS990ScheduleD/TotalLiabilityAmt0563
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operating Expenses
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Jane Phillips
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0One board member is the daughter of another board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Treasurer went over the 990 before filing with the government.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each year we review the policies and determine whether anyone has a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviews the executive directors salary each year in the December meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No officer is compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon written request for any documents they will be given to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0352017
IRS990/TotalAssetsEOYAmt0324230
IRS990/TotalAssetsGrp/BOYAmt0352017
IRS990/TotalAssetsGrp/EOYAmt0324230
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt044112
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0317235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0317235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0301272
IRS990/TotalLiabilitiesEOYAmt0291689
IRS990/TotalLiabilitiesGrp/BOYAmt0301272
IRS990/TotalLiabilitiesGrp/EOYAmt0291689
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050745
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032541

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$3.64$4.79$1.15
2023Detailed filing. Detailed filing data is available for this year.$5.02$0.23$4.80$6.54$5.25$1.29
2022Detailed filing. Detailed filing data is available for this year.$4.68$1.18$3.51$5.68$4.22$1.46
2021Detailed filing. Detailed filing data is available for this year.$4.14$2.09$2.04$4.84$3.93$0.91
2020Detailed filing. Detailed filing data is available for this year.$3.30$2.16$1.14$3.87$3.66$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.22$2.81$0.41$3.53$3.45$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.24$2.92$0.33$2.99$3.17$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.52$3.01$0.51$3.39$3.55$0.16
2016Detailed filing. Detailed filing data is available for this year.$3.77$3.11$0.66$3.52$3.64$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.90$3.11$0.79$3.86$3.95$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.04$3.16$0.88$3.35$3.47$0.12
2013Detailed filing. Detailed filing data is available for this year.$4.21$3.21$1.00$3.18$3.33$0.15
2012Summary only. Only limited summary data is available for this year.$4.41$3.27$1.15$3.56$3.70$0.14
2011Summary only. Only limited summary data is available for this year.$4.60$3.32$1.29$3.27$3.96$0.69