Civic Intelligence

Highland Community Child Development Center Inc.

990 • Fiscal year 2019 • EIN 47-0891422

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

Organization Profilewww.highlandscommunitychildcare.org
PO Box 648Highlands, NC 28741-0648

(828) 526-8905

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

14th percentile

0.03x

Higher debt load relative to revenue than 14% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Net Margin

88th percentile

31%

Higher net margin than 88% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$72,040

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-2.2%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$7,246,112

Up $1,020,598 (+16%) from 2018

Net Assets

Up

$7,213,357

Up $1,038,911 (+17%) from 2018

Liabilities

Down

$32,755

Down $18,313 (-36%) from 2018

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin88th percentile

Revenue

Down

$1,115,950

Down $25,020 (-2.2%) from 2018

Expenses

Up

$771,559

Up $11,234 (+1.5%) from 2018

Net Income

Down

$344,391

Down $36,254 (-9.5%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$10M$5.0M$0Assets 2010: $3,139,153Liabilities 2010: $3,394Net Assets 2010: $3,135,7592010Assets 2011: $3,420,671Liabilities 2011: $4,320Net Assets 2011: $3,416,3512011Assets 2012: $3,761,614Liabilities 2012: $2,404Net Assets 2012: $3,759,2102012Assets 2013: $4,282,251Liabilities 2013: $2,770Net Assets 2013: $4,279,4812013Assets 2014: $4,761,842Liabilities 2014: $7,412Net Assets 2014: $4,754,4302014Assets 2015: $5,440,417Liabilities 2015: $58,925Net Assets 2015: $5,381,4922015Assets 2016: $5,832,585Liabilities 2016: $58,491Net Assets 2016: $5,774,0942016Assets 2017: $6,387,931Liabilities 2017: $54,103Net Assets 2017: $6,333,8282017Assets 2018: $6,225,514Liabilities 2018: $51,068Net Assets 2018: $6,174,4462018Assets 2019: $7,246,112Liabilities 2019: $32,755Net Assets 2019: $7,213,3572019Assets 2020: $8,069,068Liabilities 2020: $36,125Net Assets 2020: $8,032,9432020Assets 2021: $9,041,811Liabilities 2021: $22,725Net Assets 2021: $9,019,0862021Assets 2022: $8,241,636Liabilities 2022: $21,080Net Assets 2022: $8,220,5562022Assets 2023: $8,955,371Liabilities 2023: $15,015Net Assets 2023: $8,940,3562023Assets 2024: $9,731,189Liabilities 2024: $18,620Net Assets 2024: $9,712,5692024

Highlighted filing

2019

Assets$7,246,112
Liabilities$32,755
Net Assets$7,213,357
Open 2019 Filing

Operations Trend

Revenue Growth26th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $550,3282010Expenses 2011: $611,7962011Revenue 2012: $828,288Expenses 2012: $613,711Net Income 2012: $214,5772012Revenue 2013: $986,421Expenses 2013: $633,656Net Income 2013: $352,7652013Revenue 2014: $1,031,792Expenses 2014: $689,738Net Income 2014: $342,0542014Revenue 2015: $1,497,718Expenses 2015: $650,969Net Income 2015: $846,7492015Revenue 2016: $896,784Expenses 2016: $650,382Net Income 2016: $246,4022016Revenue 2017: $846,412Expenses 2017: $722,184Net Income 2017: $124,2282017Revenue 2018: $1,140,970Expenses 2018: $760,325Net Income 2018: $380,6452018Revenue 2019: $1,115,950Expenses 2019: $771,559Net Income 2019: $344,3912019Revenue 2020: $828,209Expenses 2020: $689,942Net Income 2020: $138,2672020Revenue 2021: $1,025,329Expenses 2021: $868,198Net Income 2021: $157,1312021Revenue 2022: $1,266,404Expenses 2022: $1,098,863Net Income 2022: $167,5412022Revenue 2023: $1,387,498Expenses 2023: $1,378,549Net Income 2023: $8,9492023Revenue 2024: $710,926Expenses 2024: $1,460,567Net Income 2024: -$749,6412024

Highlighted filing

2019

Revenue$1,115,950
Expenses$771,559
Net Income$344,391
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$1,115,950
Mission and Program Overview

Mission

The mission of the Highlands Community Child Development Center is to provide affordable, high-

The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,472,426$5,382,783▲ $910,357
Land, Buildings, and Equipment, Net$1,401,404$1,366,896▼ $34,508
Savings and Temporary Cash Investments$194,619$419,363▲ $224,744
Cash and Non-Interest-Bearing Accounts$157,065$77,070▼ $79,995
Total Assets$6,225,514$7,246,112▲ $1,020,598
Liabilities
Deferred Revenue$50,000$31,921▼ $18,079
Accounts Payable and Accrued Expenses$1,068$834▼ $234
Total Liabilities$51,068$32,755▼ $18,313
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,174,446$7,183,116▲ $1,008,670
Net Assets With Donor Restrictions$0$30,241▲ $30,241
Total Net Assets Fund Balance$6,174,446$7,213,357▲ $1,038,911
Total Liabilities and Net Assets / Fund Balance$6,225,514$7,246,112▲ $1,020,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,334,594$501,326$1,835,920
Equipment$24,913$156,699$181,612
Other Land Buildings$7,389$68,402$75,791
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,472,426$166,212▲ $911,467$148,707$5,382,783
2018$4,738,934$105,690▼ $252,770$101,148$4,472,426
2017$4,135,942$15,000▲ $632,278$44,286$4,738,934
2016$3,690,348$167,637▲ $287,957$10,000$4,135,942
2015$3,006,394$780,183▼ $96,229-$3,690,348
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pat HeddenProgram DirectorFT$47,676$24,364$72,040

Board Members and Trustees

NameTitle
Delanie MehderPresident
Judy JoynerVice President
Ann FlynnBoard Member
Betsy HelmsBoard Member
Cathy ManningBoard Member
Frances OakleyBoard Member
Glenn CoghlanBoard Member
Hilda PatrickBoard Member
Nancy CurleeSecretary
Claude SullivanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$405,885
Program Service Revenue
$487,774
Investment Income
$222,291
Other Revenue
$0
All Other Contributions
$403,385
Change in Net Assets
$344,391

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$152,612Market Value
Total Noncash Contributions2$152,612-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$526,245
Other Expenses$245,314
Total Fundraising Expense$2,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$362,383$27,276$0$389,659
Current Officers, Directors, Trustees, and Key Employees$66,997$5,043$0$72,040
Occupancy$54,903$4,132$0$59,035
Depreciation Depletion$48,468$3,648$0$52,116
Payroll Taxes$30,154$2,270$0$32,424
Other Employee Benefits$29,874$2,248$0$32,122
Fees for Service Investment Mgmnt Fees$0$21,764$0$21,764
Office Expenses$15,010$1,130$0$16,140
Insurance$11,977$901$0$12,878
Other Expenses$10,100$0$0$10,100
Fees for Services Accounting$0$7,280$0$7,280
All Other Expenses$3,785$285$2,087$6,157
Information Technology$140$10$0$150
Total Functional Expenses$693,485$75,987$2,087$771,559
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
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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
Filing and Contact Details

Filer

Filer Name
Highlands Community Child Development Center
EIN
47-0891422
Phone
8285268905
Address
PO Box 648, Highlands, NC 28741-0648

Signing Officer

Name
Delaine Mehder
Title
President
Phone
8285268905
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delaine Mehder
Formed
2003
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
29
Volunteers
15

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Stephen C Corliss
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Yes, the 990 was emailed to the full Board for review, proposed revision and approval prior to filing.”

Pt VI, Line 12C

“Yes, compliance with the conflict of interest policy is enforced by the Board. Any conflicts are disclosed in board meetings. If the board is voting on a matter with a potential conflict, the board member involved does not vote.”

Pt VI, Line 18

“The organization maintains a copy of its Forms 1023 & 990 in its office available for public inspection at the request of any interested party.”

Pt VI, Line 19

“The organization maintains a copy of its governing documents in it office available for public inspection at the request of any interested party.”

Pt XII, Line 1

“The organization reports its financial information in accordance with the modified cash-basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the USA, which requires full accrual accounting. In accordance with the cash-basis of accounting, support is recognized when paid. The organization's accrual modifications to the cash-basis include the recognition of investment accounts at market value, the capitalization of fixed assets and the recognition of loans and accrued employee benefit liabilities.”

Pt VI, Line 4

“The organization updated their Bylaws in October 2019. The significant changes to the Bylaws are: (1) Increased the minimum number of Directors from 5 to 10. (2) Removed the requirement that a First Presbyterian Church elder be a member of the HCCDC Board. (3) Added the opportunity for the Chair of the Endowment Committee to be a member of the Finance Committee. (4) Removed waiver to extend the Treasurer's Board term beyond 3 consecutive terms. (5) Increased the number of Directors required for a quorum from 5 to 7. (6) Decreased the number of Vice Presidents to one. (7) Removed stipulation that the President of the Board shall not appoint the nominating committee.”

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IRS990/Desc0Highlands Community Child Development Center (HCCDC) uses age-appropriate curriculum selected for each age group and applies the early childhood education programs in individual lesson plans. Basic skills development is augmented by programs in creative play, art, crafts and music appreciation. In the fall of 2012, the board of directors approved the integration of the Music Appreciation Program into the programs curricula and provided this early childhood musical education to all children enrolled in our pre-school class. In 2017, the Music Appreciation Program was expanded to include Toddlers which provides Music Appreciation 3 days per week for Toddlers through Pre-School. HCCDC's programs are coordinated with the Highlands and Summit Charter Schools' teaching staff to ensure a smooth transition from the center into public or charter school.
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IRS990/MissionDesc0The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families regardless of race, color, national origin, gender, age, disability, or religion.
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IRS990/OtherExpensesGrp/Desc0Food & Kitchen Supplies
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IRS990/OtherExpensesGrp/Desc2Child Development-Other
IRS990/OtherExpensesGrp/Desc3Music Appreciation/Education
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IRS990/PrincipalOfficerNm0Delaine Mehder
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IRS990/ProgramServiceRevenueGrp/Desc0Childcare Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Smart Start
IRS990/ProgramServiceRevenueGrp/Desc2NC Food Program
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1149866
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IRS990/ProgSrvcAccomActy2Grp/Desc0Additional services provided at the Center by Macon County agencies are speech and hearing therapy, nutrition and counseling for parents of children with special needs. The Center provides affordable, high-quality, preschool child care and early childhood educational and social development in a safe and loving environment to all families regardless of race, religion, creed, national origin or financial ability. Current enrollment included 22 Hispanic, 2 Asian, 1 Ukrainian, 3 Mixed Race and 15 Single Parent families. In 2018, HCCDC began using a new software that helps track attendance, processes billing and payments and has capability to communicate with all parents or individual family units when needed.
IRS990/ProgSrvcAccomActy3Grp/Desc0HCCDC is the only state-licensed child care center in Highlands and eastern Macon County providing services full time - 10 hours per day, 5 days per week for 12 months each year. The center is licensed by the State of North Carolina to serve 74 children from 6 weeks to 5 years of age. Enrollment for the full year of 2019 averaged 74 children for the year with normal seasonal variations. Fourteen children graduated in August and entered the area public and charter school systems. For the year, HCCDC provided services to 62 families represented by 90 parents and grandparents living in Macon, Jackson, and Rabun counties and working in and around Highlands. 31 children are from lower-income families who qualify through Macon and Jackson County Social Services for tuition support from the NC Child Care Subsidy Program. Aproximately 60 percent of the families of our students qualified for support in the form of free or reduced lunches from the NC Food Program (NC CACFP).
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IRS990/PYTotalRevenueAmt01140970
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IRS990/ReconcilationRevenueExpnssAmt0344391
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0750000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0887000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Other income 2018: 20432.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0293247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0906183
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0166604
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0153762
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0166604
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0153762
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IRS990ScheduleA/InvestmentIncomePYPct00.15320
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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,246,112
Liabilities
$32,755
Net assets
$7,213,357
Revenue
$1,115,950
Expenses
$771,559
Net income
$344,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.73$0.02$9.71$0.71$1.46$0.75
2023Detailed filing. Detailed filing data is available for this year.$8.96$0.02$8.94$1.39$1.38$0.01
2022Detailed filing. Detailed filing data is available for this year.$8.24$0.02$8.22$1.27$1.10$0.17
2021Detailed filing. Detailed filing data is available for this year.$9.04$0.02$9.02$1.03$0.87$0.16
2020Detailed filing. Detailed filing data is available for this year.$8.07$0.04$8.03$0.83$0.69$0.14
2019Detailed filing. Detailed filing data is available for this year.$7.25$0.03$7.21$1.12$0.77$0.34
2018Detailed filing. Detailed filing data is available for this year.$6.23$0.05$6.17$1.14$0.76$0.38
2017Detailed filing. Detailed filing data is available for this year.$6.39$0.05$6.33$0.85$0.72$0.12
2016Detailed filing. Detailed filing data is available for this year.$5.83$0.06$5.77$0.90$0.65$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.44$0.06$5.38$1.50$0.65$0.85
2014Detailed filing. Detailed filing data is available for this year.$4.76$0.01$4.75$1.03$0.69$0.34
2013Summary only. Only limited summary data is available for this year.$4.28$0.00$4.28$0.99$0.63$0.35
2012Summary only. Only limited summary data is available for this year.$3.76$0.00$3.76$0.83$0.61$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.00$3.42$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.00$3.14$0.55