Civic Intelligence

A Child'S Nature- Care and Education

EIN 46-2288583 • 501(c)3 • Wilton, NH

Profile

Education and care of infants thru preschool age

77 Pine Hill DriveWilton, NH 03086
Siviq Scores

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

Liabilities / Assets

94th percentile

1.20x

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

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

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

44th percentile

-0.3%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

88th percentile

$21,912

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

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

Asset Growth

35th percentile

-15%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

51st percentile

-1.6%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Down

$4,903

Down $878 (-15%) from 2017

Liabilities

Up

$5,892

Up $61 (+1.0%) from 2017

Net Assets

Down

-$989

Down $939 (-1878%) from 2017

Revenue

Down

$236,845

Down $3,789 (-1.6%) from 2017

Expenses

Down

$237,666

Down $6,949 (-2.8%) from 2017

Net Income

Up

-$821

Up $3,160 (+79%) from 2017

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0-$10KAssets 2014: $4,096Liabilities 2014: $7,1322014Assets 2015: $24,409Liabilities 2015: $7,2712015Assets 2016: $14,126Liabilities 2016: $11,6412016Assets 2017: $5,781Liabilities 2017: $5,831Net Assets 2017: -$502017Assets 2018: $4,903Liabilities 2018: $5,892Net Assets 2018: -$9892018

Highlighted filing

2018

Assets$4,903
Liabilities$5,892
Net Assets-$989

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $170,564Expenses 2014: $173,600Net Income 2014: -$3,0362014Revenue 2015: $199,836Expenses 2015: $179,662Net Income 2015: $20,1742015Revenue 2016: $183,888Expenses 2016: $198,541Net Income 2016: -$14,6532016Revenue 2017: $240,634Expenses 2017: $244,615Net Income 2017: -$3,9812017Revenue 2018: $236,845Expenses 2018: $237,666Net Income 2018: -$8212018

Highlighted filing

2018

Revenue$236,845
Expenses$237,666
Net Income-$821

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$238,816
Mission and Program Overview

Mission

Education and care of infants thru preschool age

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,781--
Accounts Receivable-$4,903-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$5,781$4,903▼ $878
Liabilities
Accounts Payable and Accrued Expenses$5,831$5,892▲ $61
Total Liabilities$5,831$5,892▲ $61
Net Assets / Fund Balance
Unrestricted Net Assets$-50$-989▼ $939
Total Net Assets Fund Balance$-50$-989▼ $939
Total Liabilities and Net Assets / Fund Balance$5,781$4,903▼ $878
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy WilsonExecutive DirectorFT$21,912$21,912
Lori OlsonBoard MemberPT$1,077$1,077

Board Members and Trustees

NameTitle
Alyssum Proctor RussellPresident
Brian GolecPresident
Sarah VanderhoBoard Member
Katie HannanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,971
Program Service Revenue
$234,874
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,971
Change in Net Assets
$-821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,587
Other Expenses$39,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$76,133$46,563-$122,696
Other Salaries and Wages$58,553--$58,553
Payroll Taxes$9,699$3,355-$13,054
Insurance$9,622--$9,622
Occupancy$9,253--$9,253
Other Employee Benefits$3,183$1,101-$4,284
Fees for Services Accounting-$2,368-$2,368
Office Expenses-$950-$950
Travel$342--$342
Advertising$184--$184
Other Expenses$176--$176
Fees for Services Legal-$174-$174
Interest-$46-$46
Total Functional Expenses$183,109$54,557$0$237,666
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
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 PART VI SECTION B LINE 11B

The Organization electronically distributes From 990 to all Board members for review and discussion prior to filing it with the Internal Revenue Service

Form 990 Part VI Section B Line 15A and 15B

A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation.

Form 990, Part VI, Section A, Line 9

Brian golec, presidnet, 3 lounsbury lane peterbotough, nh 03458, 603-831-8014; katie hannan, treasurer, 501 eastview drive, wilton, nh 03086, 603-672-8416; sarah vanderhoof, trustee, 308, winn rd, lyndeborough, nh 03082, 603-391-8321; nancy wilson, executive director, 2 gray hill rd, peterborough, nh 03458, 603-554-6804.

Filing and Contact Details

Filer

Filer Name
A CHILD'S NATURE- CARE AND EDUCATION
EIN
46-2288583
Phone
6036542662
Address
77 PINE HILL DRIVE, Wilton, NH 03086

Signing Officer

Name
Nancy Wilson
Title
Executive Director
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Nh
Voting Board Members
4
Independent Board Members
7
Employees
14
Volunteers
2

Preparer

Firm
Lifetime Tax and Accounting PLLC
Address
261 Sheep Davis Rd Suite 7, Concord, NH 03301
Preparer
Olga Briggs
Phone
6032302404
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IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0183309
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0199471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0170352
IRS990ScheduleA/Total509Grp/TotalAmt01030611
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0170352
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01030611
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IRS990ScheduleN/AttorneyGeneralNotifiedInd0true
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IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
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IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FURNITURE AND SUPPLIES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-06-18
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0020222138
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COMPARABLE COSTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0PINE HILL AT HIGH MOWING SCHOOL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt077 PINE HILL DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Wilton
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0NH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd003086
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IRS990ScheduleN/ReceiveCompensationInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization electronically distributes From 990 to all Board members for review and discussion prior to filing it with the Internal Revenue Service
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BRIAN GOLEC, PRESIDNET, 3 LOUNSBURY LANE PETERBOTOUGH, NH 03458, 603-831-8014; KATIE HANNAN, TREASURER, 501 EASTVIEW DRIVE, WILTON, NH 03086, 603-672-8416; SARAH VANDERHOOF, TRUSTEE, 308, WINN RD, LYNDEBOROUGH, NH 03082, 603-391-8321; NANCY WILSON, EXECUTIVE DIRECTOR, 2 GRAY HILL RD, PETERBOROUGH, NH 03458, 603-554-6804.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART VI SECTION B LINE 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART VI SECTION B LINE 15A AND 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 9
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IRS990/TotalLiabilitiesGrp/EOYAmt05892
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0234874
IRS990/TotalReportableCompFromOrgAmt022989
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236845
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt0342
IRS990/TravelGrp/TotalAmt0342
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-50
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY WILSON

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