Civic Intelligence

Mccpta Educational Programs Inc

990 • Fiscal year 2016 • EIN 52-1039239

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 13, 2017

11721 Kemp Mill RoadSilver Spring, MD 20902

(301) 244-5254

Siviq Scores

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

Liabilities / Assets

88th percentile

0.69x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.22x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

31st percentile

-3.9%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$36,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

60th percentile

5.4%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-5.1%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$176,860

Up $9,046 (+5.4%) from 2015

Net Assets

Down

$54,685

Down $22,056 (-29%) from 2015

Liabilities

Up

$122,175

Up $31,102 (+34%) from 2015

Revenue

Down

$566,370

Down $30,503 (-5.1%) from 2015

Expenses

Up

$588,426

Up $59,283 (+11%) from 2015

Net Income

Down

-$22,056

Down $89,786 (-133%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $657,740Liabilities 2011: $0Net Assets 2011: $657,7402011Assets 2012: $618,949Liabilities 2012: $9,148Net Assets 2012: $609,8012012Assets 2013: $277,944Liabilities 2013: $96,966Net Assets 2013: $180,9782013Assets 2014: $61,860Liabilities 2014: $52,849Net Assets 2014: $9,0112014Assets 2015: $167,814Liabilities 2015: $91,073Net Assets 2015: $76,7412015Assets 2016: $176,860Liabilities 2016: $122,175Net Assets 2016: $54,6852016Assets 2017: $84,361Liabilities 2017: $111,131Net Assets 2017: -$26,7702017Assets 2018: $42,174Liabilities 2018: $61,531Net Assets 2018: -$19,3572018Assets 2019: $25,810Liabilities 2019: $43,457Net Assets 2019: -$17,6472019Assets 2021: $29,335Liabilities 2021: $121,961Net Assets 2021: -$92,6262021Assets 2022: $49,202Liabilities 2022: $64,567Net Assets 2022: -$15,3652022Assets 2023: $82,895Liabilities 2023: $33,870Net Assets 2023: $49,0252023Assets 2024: $77,497Liabilities 2024: $29,112Net Assets 2024: $48,3852024

Highlighted filing

2016

Assets$176,860
Liabilities$122,175
Net Assets$54,685

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $705,567Expenses 2011: $725,677Net Income 2011: -$20,1102011Revenue 2012: $823,388Expenses 2012: $871,327Net Income 2012: -$47,9392012Revenue 2013: $794,711Expenses 2013: $1,106,670Net Income 2013: -$311,9592013Revenue 2014: $693,769Expenses 2014: $865,736Net Income 2014: -$171,9672014Revenue 2015: $596,873Expenses 2015: $529,143Net Income 2015: $67,7302015Revenue 2016: $566,370Expenses 2016: $588,426Net Income 2016: -$22,0562016Revenue 2017: $526,959Expenses 2017: $608,414Net Income 2017: -$81,4552017Revenue 2018: $469,812Expenses 2018: $462,393Net Income 2018: $7,4192018Revenue 2019: $389,902Expenses 2019: $388,092Net Income 2019: $1,8102019Revenue 2021: $177,923Expenses 2021: $235,333Net Income 2021: -$57,4102021Revenue 2022: $422,025Expenses 2022: $344,764Net Income 2022: $77,2612022Revenue 2023: $505,236Expenses 2023: $440,846Net Income 2023: $64,3902023Revenue 2024: $495,954Expenses 2024: $496,594Net Income 2024: -$6402024

Highlighted filing

2016

Revenue$566,370
Expenses$588,426
Net Income-$22,056
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$566,370
Mission and Program Overview

Mission

Big Learning's mission is to enrich the education of preK through middle school students in the fields of STEM and World Languages while providing the skills and competencies to succeed in the 21st century, with a particular focus on serving students whose access to enrichment programs in impacted by poverty and other factors.

To enrich the education of pre-k through middle school students in the fields of stem and world languages while providing the skills and personal competencies to succeed in the 21st century, with a particular focus on serving students whose access to enrichment programs is impacted by poverty and other factors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$74,364$116,259▲ $41,895
Cash and Non-Interest-Bearing Accounts$63,651$30,005▼ $33,646
Savings and Temporary Cash Investments$27,570$28,026▲ $456
Land, Buildings, and Equipment, Net$1,140$1,630▲ $490
Intangible Assets$940$940→ $0
Prepaid Expenses and Deferred Charges$149--
Total Assets$167,814$176,860▲ $9,046
Liabilities
Grants Payable$63,789$102,503▲ $38,714
Accounts Payable and Accrued Expenses$26,445$19,547▼ $6,898
Other Liabilities$839$125▼ $714
Total Liabilities$91,073$122,175▲ $31,102
Net Assets / Fund Balance
Unrestricted Net Assets$76,741$54,685▼ $22,056
Total Net Assets Fund Balance$76,741$54,685▼ $22,056
Total Liabilities and Net Assets / Fund Balance$167,814$176,860▲ $9,046

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,630$21,329$22,959
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane De WinterExecutive DirectorFT$36,000$36,000

Board Members and Trustees

NameTitle
Mary CarvajalPresident
Karin GreenVice-president
Dawn Watkins-chowBoard Member
Rick StanleyBoard Member
Shebra EvansBoard Member
Eric MyersSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,427
Program Service Revenue
$561,340
Investment Income
$456
Other Revenue
$147
All Other Contributions
$4,427
Change in Net Assets
$-22,056

Audited Revenue Reconciliation

Revenue per Audited Statements
$566,370
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$44,538
Total Revenue per Audited Statements
$610,908
Total Revenue per Form 990
$566,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$424,641
Other Expenses$148,693
Grants and Similar Amounts Paid$15,092
Total Fundraising Expense$2,452
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,083$21,451$2,107$388,641
Current Officers, Directors, Trustees, and Key Employees$33,818$1,987$195$36,000
Occupancy$24,374$1,212$16$25,602
Grants to Domestic Individuals$15,092--$15,092
Fees for Services Other$3,939$11,099$1$15,039
Insurance$13,050$870-$13,920
Office Expenses$6,028$1,547$25$7,600
Other Expenses$5,000$326$20$5,346
All Other Expenses$1,860$572$48$2,480
Travel$1,055$885-$1,940
Depreciation Depletion-$1,331-$1,331
Advertising-$997-$997
Total Functional Expenses$539,820$46,154$2,452$588,426

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$632,964
Expenses per Audited Statements$588,426
Total Expenses per Form 990$588,426
Expenses Not Reported on Form 990$44,538
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 A, Line 6

Membership in the organization is composed of the executive committee of the montgomery county council of parent teacher associations and directors of the organization.

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

Members elect the directors at the annual members' meeting.

Form 990, Part VI, Section B, Line 11

Exececutive director will circulate draft 990 by email to the members of the board of directors with a 3-4 day comment/question period. Questions, comments, and corrections will be addressed as needed. Exececutive director will forward questions and/or corrections to adeptus.

Form 990, Part VI, Section B, Line 12C

All board members must sign a conflict of interest disclosure and compliance statement annually. If and/or when a conflict arises, the affected tdoke must disclose the conflict and potentially recuse themselves from discussion and decision making.

Form 990, Part VI, Section B, Line 15

The board uses comparative salary data provided by maryland not for profit organizations in conjunction with annual performance reviews to determine executive director salary. The executive director uses the same procedure for program directors and other employees with final approval from the board.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Mccpta Educational Programs Inc
EIN
52-1039239
Phone
3012445254
Address
11721 KEMP MILL ROAD, SILVER SPRING, MD 20902

Signing Officer

Name
Jane De Winter
Title
Executive Director
Phone
3012445254
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane De Winter
Formed
1977
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
107
Volunteers
180

Preparer

Firm
Adeptus Partners LLC
Address
3311 OLNEY SANDY SPRING RD, OLNEY, MD 20832-1411
Preparer
Neil E Berger
Phone
3019299700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization's management evaluates tax positions and recognizes a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The organization's management has analyzed its tax positions, and has concluded that as of june 30, 2016, there are no uncertain tax positions taken or expected to be taken that would require recognition or disclosure. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examination for years prior to 2013.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0SCIENCE AND ENGINEERING: PRE-K AND ELEMENTARY PROGRAM. MCCPTA EPI HAS BEEN A RECOGNIZED LEADER IN INFORMAL SCIENCE EDUCATION FOR DECADES. OUR AFTER SCHOOL ENRICHMENT MODULES EACH EXPLORES A SCIENCE TOPIC THROUGH HANDS ON ACTIVITIES. PARTICIPANTS IN OUR PROGRAMS GAIN A BROADER SENSE OF WHAT SCIENCE ENCOMPASSES AND ARE MORE LIKELY TO ENVISION THEMSELVES AS POTENTIAL SCIENTISTS AT THE END OF THE SESSION THAN AT THE BEGINNING.OUR KNOWLEDGE INFUSED DESIGN (KID) ENGINEERING PROVIDE STUDENTS WHO ENTER WITH LIMITED ENRICHMENT EXPERIENCES THE BACKGROUND KNOWLEDGE AND VOCABULARY THEY NEED AT THE BEGINNING OF THE CLASS AND ALSO PROVIDE REAL-WORLD PURPOSE AND CREATIVE AND ENGINEERING CHALLENGES WHICH ALLOW ALL STUDENTS TO EXPLORE AND EXPERIENCE HIGHER LEVEL LEARNING. THE ENGINEERING PROGRAM FOCUSES ON STUDENT DRIVEN DESIGN WHEREIN THE STUDENTS PLAN, EXECUTE, AND REVISE THEIR PROJECTS. THIS METHOD BUILDS SELF-CONFIDENCE AND EXECUTIVE FUNCTION SKILLS AND IMPROVES STUDENTS' ABILITY TO PLAN AND CARRY OUT PROJECTS. OVERALL, S&E SERVES BETWEEN 800-1200 STUDENTS PER YEAR. IN THE 2015-16 SCHOOL YEAR, 948 ELEMENTARY STUDENTS WERE SERVED AS WELL AS 100 PRE-SCHOOL STUDENTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SCIENCE AND ENGINEERING: S&E MIDDLE SCHOOL PROGRAM: MCCPTA EPI OPERATES ITS GADGET FACTORY MIDDLE SCHOOL PROGRAM AT SEVERAL MIDDLE SCHOOLS THROUGH MONTGOMERY COUNTY'S EXCEL BEYOND THE BELL PROGRAM. GADGET FACTORY IS AT THE FOREFRONT OF THE MOVEMENT TO ENGAGE MIDDLE SCHOOL STUDENTS, EXPOSE THEM TO STEM CAREERS, AND BUILD THE SKILLS AND RESILIENCE NECESSARY FOR THE 21ST CENTURY. EPI ALSO PROVIDED PROGRAMS AT TWO MIDDLE SCHOOLS THROUGH SEPERATE GRANTS: ONE FOCUSED ON ALTERNATIVE AND RENEWABLE ENERGY AND ONE ON GARDENING, PLANT SCIENCE, AND NUTRITION. IN 2015-16, OUR MIDDLE SCHOOL PROGRAM SERVED APPROXIMATELY 150 STUDENTS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CULTURAL ARTS SHOWCASES: MCCPTA EPI SPONSORS PERFORMANCE SHOWCASES FOR PTAS AND SCHOOL PERSONNEL OF PERFORMERS APPROVED BY MONTGOMERY COUNTY PUBLIC SCHOOLS TO ASSIST WITH PERFORMER AND PROGRAM SELECTIONS AT INDIVIDUAL SCHOOLS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SUPPORTED ORGANIZATIONS ARE DESIGNATED BY PURPOSE. SOME OF THE SUPPORTED ORGANIZATIONS COLLABORATE WITH THE ORGANIZATION TO PROVIDE FOREIGN LANGUAGE PROGRAM AND OTHERS TO PROVIDE SCIENCE ENRICHMENT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE PURPOSES OF THE SUPPORTED ORGANIZATIONS (WHICH IS INCLUDED IN THE BYLAWS OF EACH OF THESE ORGANIZATIONS) INCLUDE "TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH IN HOME, SCHOOL, COMMUNITY, AND PLACE OF WORSHIP AND "TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR ALL CHILDREN AND YOUTH THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL, SOCIAL, AND SPIRITUAL EDUCATION." THE ORGANIZATION WORKS WITH THESE SUPPORTED ORGANIZATIONS TO PROVIDE EDUCATIONAL ENRICHMENT ACTIVITIES DURING AND OUTSIDE OF THE SCHOOL DAY AND TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2SOME OF THE SUPPORTED ORGANIZATIONS COLLABORATE WITH THE ORGANIZATION TO PROVIDE THE ORGANIZATION'S FOREIGN LANGUAGE PROGRAMS BUT USE OTHER ORGANIZATIONS TO PROVIDE SCIENCE ENRICHMENT AND VICE VERSA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 4, SECTION A, LINE 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PAGE 5, PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SCHEDULE A, PAGE 5, PART IV, SECTION E, LINE 2B
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