Civic Intelligence

University Child Development Inc.

990 • Fiscal year 2016 • EIN 48-0779982

Sep 01, 2015 to Aug 31, 2016 • Filed on Jan 13, 2017

1621 SW College AvenueTopeka, KS 66604-2761

(785) 232-0263

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

90th percentile

$43,737

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

7.3%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$55,238

Down $10,749 (-16%) from 2015

Net Assets

Down

$39,864

Down $17,560 (-31%) from 2015

Liabilities

Up

$15,374

Up $6,811 (+80%) from 2015

Revenue

Up

$296,160

Up $20,063 (+7.3%) from 2015

Expenses

Up

$313,720

Up $59,927 (+24%) from 2015

Net Income

Down

-$17,560

Down $39,864 (-179%) from 2015

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2011: $28,650Liabilities 2011: $2,151Net Assets 2011: $26,4992011Assets 2012: $27,229Liabilities 2012: $1,781Net Assets 2012: $25,4482012Assets 2013: $38,240Liabilities 2013: $3,917Net Assets 2013: $34,3232013Assets 2014: $39,108Liabilities 2014: $3,988Net Assets 2014: $35,1202014Assets 2015: $65,987Liabilities 2015: $8,563Net Assets 2015: $57,4242015Assets 2016: $55,238Liabilities 2016: $15,374Net Assets 2016: $39,8642016Assets 2017: $58,639Liabilities 2017: $12,452Net Assets 2017: $46,1872017Assets 2018: $42,095Liabilities 2018: $9,044Net Assets 2018: $33,0512018Assets 2019: $33,531Liabilities 2019: $12,430Net Assets 2019: $21,1012019Assets 2020: $30,841Liabilities 2020: $6,079Net Assets 2020: $24,7622020Assets 2021: $23,410Liabilities 2021: $16,621Net Assets 2021: $6,7892021Assets 2022: $20,750Liabilities 2022: $21,042Net Assets 2022: -$2922022Assets 2023: $21,584Liabilities 2023: $21,740Net Assets 2023: -$1562023Assets 2024: $69,179Liabilities 2024: $0Net Assets 2024: $69,1792024Assets 2025: $105Liabilities 2025: $361Net Assets 2025: -$2562025

Highlighted filing

2016

Assets$55,238
Liabilities$15,374
Net Assets$39,864

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $213,8942011Revenue 2012: $195,304Expenses 2012: $196,355Net Income 2012: -$1,0512012Revenue 2013: $252,202Expenses 2013: $243,327Net Income 2013: $8,8752013Revenue 2014: $299,403Expenses 2014: $298,606Net Income 2014: $7972014Revenue 2015: $276,097Expenses 2015: $253,793Net Income 2015: $22,3042015Revenue 2016: $296,160Expenses 2016: $313,720Net Income 2016: -$17,5602016Revenue 2017: $305,977Expenses 2017: $299,654Net Income 2017: $6,3232017Revenue 2018: $292,059Expenses 2018: $306,370Net Income 2018: -$14,3112018Revenue 2019: $267,879Expenses 2019: $279,829Net Income 2019: -$11,9502019Revenue 2020: $251,424Expenses 2020: $247,763Net Income 2020: $3,6612020Revenue 2021: $273,226Expenses 2021: $291,199Net Income 2021: -$17,9732021Revenue 2022: $297,571Expenses 2022: $304,652Net Income 2022: -$7,0812022Revenue 2023: $338,031Expenses 2023: $337,895Net Income 2023: $1362023Revenue 2024: $312,888Expenses 2024: $366,065Net Income 2024: -$53,1772024Revenue 2025: $270,994Expenses 2025: $342,383Net Income 2025: -$71,3892025

Highlighted filing

2016

Revenue$296,160
Expenses$313,720
Net Income-$17,560
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jan 13, 2017
Return Version
2015v3.0
Gross Receipts
$296,160
Mission and Program Overview

Mission

To offer quality, licensed child care in a setting where young children are accepted and secure; where their experiences are broadened and enriched; where staff and parents work together to meet the physical, emotional, intellectual & social needs of child

Child care center for children of washburn university students and faculty including meals servicing over 70. Educational curriculum provides learning opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$57,424$39,864▼ $17,560
Land, Buildings, and Equipment, Net$17,695$17,302▼ $393
Accounts Receivable$19,825$14,149▼ $5,676
Savings and Temporary Cash Investments$1,503$13,005▲ $11,502
Cash and Non-Interest-Bearing Accounts$26,964$10,782▼ $16,182
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$65,987$55,238▼ $10,749
Liabilities
Accounts Payable and Accrued Expenses$8,563$15,374▲ $6,811
Total Liabilities$8,563$15,374▲ $6,811
Net Assets / Fund Balance
Total Net Assets Fund Balance$57,424$39,864▼ $17,560
Total Liabilities and Net Assets / Fund Balance$65,987$55,238▼ $10,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,302$9,598$26,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cecelia CourterDirectorFT$41,937$1,800$43,737

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$32,055
Program Service Revenue
$264,104
Investment Income
$1
Other Revenue
$0
All Other Contributions
$32,055
Change in Net Assets
$-17,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,454
Other Expenses$82,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,217--$170,217
Current Officers, Directors, Trustees, and Key Employees$43,737--$43,737
Payroll Taxes$16,450--$16,450
Occupancy$7,643--$7,643
Insurance$3,581--$3,581
Office Expenses$3,484--$3,484
All Other Expenses$2,390--$2,390
Other Expenses$2,198--$2,198
Fees for Services Other$2,006--$2,006
Other Employee Benefits$1,050--$1,050
Fees for Services Accounting-$1,000-$1,000
Depreciation Depletion$393--$393
Advertising$106--$106
Total Functional Expenses$312,720$1,000$0$313,720
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The parents of the children enrolled in ucd's childcare program will be members of the corporation. The board of directors are also members of the corporation.

Form 990, Part VI, Section A, Line 7A

Each family shall have one vote at meetings of the corporation. Members of the board of directors have full voting rights. At least 5 directors must be enrolled as washburn university students. At least 6 of the directors must be parents of children enrolled in the center. Three directors shall be nominated and elected by the church administrative board where the program is housed. At least one member must be a washburn unversity faculty or staff member. Two directors shall be representatives of the washburn student government association.

Form 990, Part VI, Section B, Line 11

Form 990 was provided to the board of directors for review prior to filing.

Form 990, Part VI, Section B, Line 15

Salary was determined by market conditions at the time. The board took into consideration pay for similar positions, experience and education.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
University Child Development Inc
EIN
48-0779982
Phone
7852320263
Address
1621 SW COLLEGE AVENUE, TOPEKA, KS 66604-2761

Signing Officer

Name
Cecelia Courter
Title
Director
Phone
7852320263
Signed
2017-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cecelia Courter
Formed
1971
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
0

Preparer

Firm
Berberich Trahan & Co Pa
Address
3630 SW BURLINGAME ROAD, TOPEKA, KS 66611-2050
Preparer
Cheryl G Hayward
Phone
7852343427
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0264104
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt057424
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt039864
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013005
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt017302
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09598
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026900
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017302
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY IS DESCRIBED IN SCHOOL BROCHURES AND POSTED ON A BULLETIN BOARD AT THE FACILITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1WE RECEIVE MONEY FROM THE GOVERNMENT FOR TUITION FOR CHILDREN OF PARENTS WHO MEET INCOME GUIDELINES FOR ASSISTANCE. WE ALSO RECEIVE MONEY FOR FOOD UNDER THE CAFP PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PARENTS OF THE CHILDREN ENROLLED IN UCD'S CHILDCARE PROGRAM WILL BE MEMBERS OF THE CORPORATION. THE BOARD OF DIRECTORS ARE ALSO MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH FAMILY SHALL HAVE ONE VOTE AT MEETINGS OF THE CORPORATION. MEMBERS OF THE BOARD OF DIRECTORS HAVE FULL VOTING RIGHTS. AT LEAST 5 DIRECTORS MUST BE ENROLLED AS WASHBURN UNIVERSITY STUDENTS. AT LEAST 6 OF THE DIRECTORS MUST BE PARENTS OF CHILDREN ENROLLED IN THE CENTER. THREE DIRECTORS SHALL BE NOMINATED AND ELECTED BY THE CHURCH ADMINISTRATIVE BOARD WHERE THE PROGRAM IS HOUSED. AT LEAST ONE MEMBER MUST BE A WASHBURN UNVERSITY FACULTY OR STAFF MEMBER. TWO DIRECTORS SHALL BE REPRESENTATIVES OF THE WASHBURN STUDENT GOVERNMENT ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY WAS DETERMINED BY MARKET CONDITIONS AT THE TIME. THE BOARD TOOK INTO CONSIDERATION PAY FOR SIMILAR POSITIONS, EXPERIENCE AND EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt065987
IRS990/TotalAssetsEOYAmt055238
IRS990/TotalAssetsGrp/BOYAmt065987
IRS990/TotalAssetsGrp/EOYAmt055238
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032055
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312720
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313720
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08563
IRS990/TotalLiabilitiesEOYAmt015374
IRS990/TotalLiabilitiesGrp/BOYAmt08563
IRS990/TotalLiabilitiesGrp/EOYAmt015374
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057424
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt039864
IRS990/TotalOtherCompensationAmt01800
IRS990/TotalProgramServiceExpensesAmt0312720
IRS990/TotalProgramServiceRevenueAmt0264104
IRS990/TotalReportableCompFromOrgAmt041937
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0264104
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0296160
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt065987
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055238
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01621 SW COLLEGE AVENUE
IRS990/USAddress/CityNm0TOPEKA
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd0666042761
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CECELIA COURTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07852320263
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNIVERSITY CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0UNIV
ReturnHeader/Filer/EIN0480779982
ReturnHeader/Filer/PhoneNum07852320263
ReturnHeader/Filer/USAddress/AddressLine1Txt01621 SW COLLEGE AVENUE
ReturnHeader/Filer/USAddress/CityNm0TOPEKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd0666042761
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481066439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERBERICH TRAHAN & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03630 SW BURLINGAME ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOPEKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0666112050
ReturnHeader/PreparerPersonGrp/PhoneNum07852343427
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERYL G HAYWARD
ReturnHeader/ReturnTs02017-01-16T10:44:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.71$3.42$0.71
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$3.13$3.66$0.53
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.00$3.38$3.38$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.00$2.98$3.05$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.17$0.07$2.73$2.91$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.06$0.25$2.51$2.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.12$0.21$2.68$2.80$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.09$0.33$2.92$3.06$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.46$3.06$3.00$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.15$0.40$2.96$3.14$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.57$2.76$2.54$0.22
2014Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$2.99$2.99$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.04$0.34$2.52$2.43$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.02$0.25$1.95$1.96$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.26$2.14