Civic Intelligence

Community Day Care Center

990 • Fiscal year 2017 • EIN 48-6149549

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 15, 2018

505 College DriveGarden City, KS 67846

(620) 275-5757

Siviq Scores

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

Liabilities / Assets

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.15x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.1%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

41st percentile

$35,750

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

19th percentile

-5.0%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

58th percentile

8.2%

Faster revenue growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$804,137

Down $42,329 (-5.0%) from 2016

Net Assets

Down

$656,423

Down $51,780 (-7.3%) from 2016

Liabilities

Up

$147,714

Up $9,451 (+6.8%) from 2016

Revenue

Up

$1,014,581

Up $77,274 (+8.2%) from 2016

Expenses

Up

$1,066,361

Up $73,107 (+7.4%) from 2016

Net Income

Up

-$51,780

Up $4,167 (+7.4%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,053,062Liabilities 2010: $268,845Net Assets 2010: $784,2172010Assets 2012: $971,803Liabilities 2012: $245,340Net Assets 2012: $726,4632012Assets 2013: $978,277Liabilities 2013: $231,235Net Assets 2013: $747,0422013Assets 2014: $995,749Liabilities 2014: $199,867Net Assets 2014: $795,8822014Assets 2015: $939,613Liabilities 2015: $175,463Net Assets 2015: $764,1502015Assets 2016: $846,466Liabilities 2016: $138,263Net Assets 2016: $708,2032016Assets 2017: $804,137Liabilities 2017: $147,714Net Assets 2017: $656,4232017Assets 2018: $781,166Liabilities 2018: $143,554Net Assets 2018: $637,6122018Assets 2019: $718,502Liabilities 2019: $103,122Net Assets 2019: $615,3802019Assets 2020: $796,197Liabilities 2020: $195,682Net Assets 2020: $600,5152020Assets 2021: $844,246Liabilities 2021: $38,272Net Assets 2021: $805,9742021Assets 2022: $918,393Liabilities 2022: $27,131Net Assets 2022: $891,2622022Assets 2024: $894,191Liabilities 2024: $131,181Net Assets 2024: $763,0102024

Highlighted filing

2017

Assets$804,137
Liabilities$147,714
Net Assets$656,423

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $585,1732010Expenses 2012: $619,3042012Expenses 2013: $680,3942013Revenue 2014: $959,369Expenses 2014: $910,529Net Income 2014: $48,8402014Revenue 2015: $880,993Expenses 2015: $912,725Net Income 2015: -$31,7322015Revenue 2016: $937,307Expenses 2016: $993,254Net Income 2016: -$55,9472016Revenue 2017: $1,014,581Expenses 2017: $1,066,361Net Income 2017: -$51,7802017Revenue 2018: $1,009,861Expenses 2018: $1,028,672Net Income 2018: -$18,8112018Revenue 2019: $806,954Expenses 2019: $829,186Net Income 2019: -$22,2322019Revenue 2020: $695,097Expenses 2020: $709,962Net Income 2020: -$14,8652020Revenue 2021: $836,702Expenses 2021: $633,546Net Income 2021: $203,1562021Revenue 2022: $718,155Expenses 2022: $630,537Net Income 2022: $87,6182022Revenue 2024: $1,011,332Expenses 2024: $1,040,174Net Income 2024: -$28,8422024

Highlighted filing

2017

Revenue$1,014,581
Expenses$1,066,361
Net Income-$51,780
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,015,317
Mission and Program Overview

Mission

Community day care center, inc. Exists to provide for all children, a safe environment that promotes learning through positive childhood experiences.

We exist to provide for all children, a safe environment that promotes learning through positive childhood experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$811,595$773,633▼ $37,962
Rtn Earn Endowment Incm Other Fnds$708,203$656,423▼ $51,780
Accounts Receivable$18,220$12,527▼ $5,693
Savings and Temporary Cash Investments-$9,466-
Cash and Non-Interest-Bearing Accounts$16,651$8,511▼ $8,140
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$846,466$804,137▼ $42,329
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$136,069$117,038▼ $19,031
Accounts Payable and Accrued Expenses$2,194$30,676▲ $28,482
Total Liabilities$138,263$147,714▲ $9,451
Net Assets / Fund Balance
Total Net Assets Fund Balance$708,203$656,423▼ $51,780
Total Liabilities and Net Assets / Fund Balance$846,466$804,137▼ $42,329

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$668,875$797,266$1,466,141
Equipment$11,778$171,883$183,661
Land$92,980-$92,980
Leasehold Improvements-$4,334$4,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Esther PenaSite DirectorFT$35,750$35,750
Monique LopezSite DirectorFT$30,478$30,478
Marci SmithBookkeeperFT$7,253$7,253

Board Members and Trustees

NameTitle
Jessica BirdPresident
Jennifer SeemanDirector
Tanya IbarraDirector
Rebecca HuberSecretary
Jason DrohmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,902
Program Service Revenue
$972,136
Investment Income
$43
Other Revenue
$5,500
All Other Contributions
$6,714
Change in Net Assets
$-51,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$800,899
Other Expenses$265,462
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,897--$635,897
Occupancy$83,460$14,728-$98,188
Current Officers, Directors, Trustees, and Key Employees$36,320$52,942-$89,262
Payroll Taxes$69,027$4,211-$73,238
Depreciation Depletion$36,495$6,217-$42,712
Office Expenses$964$8,678-$9,642
Fees for Services Accounting-$5,400-$5,400
Other Employee Benefits$1,512$990-$2,502
All Other Expenses$743$1,224-$1,967
Other Expenses$1,104--$1,104
Fees for Services Other$346--$346
Advertising-$303-$303
Total Functional Expenses$971,668$94,693$0$1,066,361
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,236
Gaming Direct Expenses$736
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
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, Line 11B: Form 990 Review Process

Review was conducted by the president and bookkeeper with the tax preparer and a complete copy was provided to each board member for review and approval prior to e-filing the form 990.

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

The organization employed three full-time key employees during the tax year. Upon hiring, and as deemed necessary thereafter, compensation is reviewed and approved by the board of directors.

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Community Day Care Center
EIN
48-6149549
Phone
6202755757
Address
505 COLLEGE DRIVE, GARDEN CITY, KS 67846

Signing Officer

Name
Logan Schultz
Title
President
Signed
2018-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
5
Employees
87

Preparer

Firm
Brungardt Hower
Address
Ward Elliott Pfeifer LC, N Fleming Garden City, KS 67846
Preparer
Tamara L Roth CPA
Phone
6202759263
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IRS990/Desc0PROVIDE QUALITY CHILDCARE AND EDUCATIONAL EXPERIENCES TO CHILDREN FROM THE AGES OF 2 WEEKS TO 5 YEARS. THE DAYCARE IS LICENSED FOR 97 CHILDREN. THERE ARE 2 LOCATIONS IN GARDEN CITY, KS.
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04211
IRS990/PayrollTaxesGrp/ProgramServicesAmt069027
IRS990/PayrollTaxesGrp/TotalAmt073238
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2532000
IRS990/ProgramServiceRevenueGrp/BusinessCd3624410
IRS990/ProgramServiceRevenueGrp/Desc0CACFP REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc1OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc3TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt057084
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18105
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218061
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3888886
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057084
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218061
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3888886
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt038903
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt048
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0253775
IRS990/PYOtherRevenueAmt07159
IRS990/PYProgramServiceRevenueAmt0891197
IRS990/PYRevenuesLessExpensesAmt0-55947
IRS990/PYSalariesCompEmpBnftPaidAmt0739479
IRS990/PYTotalExpensesAmt0993254
IRS990/PYTotalRevenueAmt0937307
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-51780
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0972136
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0708203
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0656423
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09466
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt036902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt038903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt060253
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt098400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0265824
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0972136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0891197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0844842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0897712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0598500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04204387
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04105
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt04105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0110
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01370
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt07159
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04766
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01404
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01907
IRS990ScheduleA/OtherIncome509Grp/TotalAmt020736
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91220
IRS990ScheduleA/PublicSupportPY509Pct00.89100
IRS990ScheduleA/PublicSupportTotal509Amt04100598
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0143656
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0230062
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0373718
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0143656
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0230062
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0373718
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01009038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0930100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0876208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0957965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0701005
IRS990ScheduleA/Total509Grp/TotalAmt04474316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01014581
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0937307
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0880993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0959369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0702912
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04495162
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0668875
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0797266
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01466141
IRS990ScheduleD/EquipmentGrp/BookValueAmt011778
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171883
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183661
IRS990ScheduleD/LandGrp/BookValueAmt092980
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092980
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04334
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04334
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0773633
IRS990/ScheduleJRequiredInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.13$0.76$1.01$1.04$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.03$0.89$0.72$0.63$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.04$0.81$0.84$0.63$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.20$0.60$0.70$0.71$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.10$0.62$0.81$0.83$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.14$0.64$1.01$1.03$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.15$0.66$1.01$1.07$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.14$0.71$0.94$0.99$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.18$0.76$0.88$0.91$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.20$0.80$0.96$0.91$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.23$0.75$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.25$0.73$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.27$0.78$0.59