Civic Intelligence

Broadcasters Child Development Cent

990 • Fiscal year 2021 • EIN 52-1197310

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 08, 2022

4200 Wisconsin Ave NWWashington, DC 20016

(202) 364-8799

Siviq Scores

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

Liabilities / Assets

94th percentile

1.05x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

1.06x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

10th percentile

-21%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

39th percentile

4.5%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

23%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,474,090

Up $107,617 (+4.5%) from 2020

Net Assets

Down

-$131,305

Down $525,942 (-133%) from 2020

Liabilities

Up

$2,605,395

Up $633,559 (+32%) from 2020

Revenue

Up

$2,464,343

Up $462,136 (+23%) from 2020

Expenses

Up

$2,981,419

Up $72,412 (+2.5%) from 2020

Net Income

Up

-$517,076

Up $389,724 (+43%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $917,662Liabilities 2011: $35,200Net Assets 2011: $882,4622011Assets 2012: $937,229Liabilities 2012: $28,730Net Assets 2012: $908,4992012Assets 2013: $998,804Liabilities 2013: $35,750Net Assets 2013: $963,0542013Assets 2014: $1,105,970Liabilities 2014: $43,725Net Assets 2014: $1,062,2452014Assets 2015: $1,047,819Liabilities 2015: $42,354Net Assets 2015: $1,005,4652015Assets 2016: $1,037,725Liabilities 2016: $37,400Net Assets 2016: $1,000,3252016Assets 2017: $981,672Liabilities 2017: $45,711Net Assets 2017: $935,9612017Assets 2018: $987,383Liabilities 2018: $45,306Net Assets 2018: $942,0772018Assets 2019: $1,382,349Liabilities 2019: $86,390Net Assets 2019: $1,295,9592019Assets 2020: $2,366,473Liabilities 2020: $1,971,836Net Assets 2020: $394,6372020Assets 2021: $2,474,090Liabilities 2021: $2,605,395Net Assets 2021: -$131,3052021Assets 2022: $2,003,558Liabilities 2022: $2,118,785Net Assets 2022: -$115,2272022Assets 2023: $2,034,641Liabilities 2023: $2,597,364Net Assets 2023: -$562,7232023Assets 2024: $2,834,948Liabilities 2024: $3,254,360Net Assets 2024: -$419,4122024

Highlighted filing

2021

Assets$2,474,090
Liabilities$2,605,395
Net Assets-$131,305

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,399,966Expenses 2011: $1,358,269Net Income 2011: $41,6972011Revenue 2012: $1,412,503Expenses 2012: $1,412,570Net Income 2012: -$672012Revenue 2013: $1,448,900Expenses 2013: $1,410,663Net Income 2013: $38,2372013Revenue 2014: $1,612,914Expenses 2014: $1,571,671Net Income 2014: $41,2432014Revenue 2015: $1,625,879Expenses 2015: $1,666,839Net Income 2015: -$40,9602015Revenue 2016: $1,566,051Expenses 2016: $1,599,546Net Income 2016: -$33,4952016Revenue 2017: $1,648,368Expenses 2017: $1,741,705Net Income 2017: -$93,3372017Revenue 2018: $1,811,361Expenses 2018: $1,822,614Net Income 2018: -$11,2532018Revenue 2019: $2,288,069Expenses 2019: $1,957,159Net Income 2019: $330,9102019Revenue 2020: $2,002,207Expenses 2020: $2,909,007Net Income 2020: -$906,8002020Revenue 2021: $2,464,343Expenses 2021: $2,981,419Net Income 2021: -$517,0762021Revenue 2022: $3,333,998Expenses 2022: $3,311,220Net Income 2022: $22,7782022Revenue 2023: $2,977,428Expenses 2023: $3,424,924Net Income 2023: -$447,4962023Revenue 2024: $3,841,516Expenses 2024: $3,696,786Net Income 2024: $144,7302024

Highlighted filing

2021

Revenue$2,464,343
Expenses$2,981,419
Net Income-$517,076
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 8, 2022
Return Version
2020v4.1
Gross Receipts
$2,464,343
Mission and Program Overview

Mission

Provide quality child care to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,920,925$1,697,165▼ $223,760
Cash and Non-Interest-Bearing Accounts$82,351$387,853▲ $305,502
Investments in Publicly Traded Securities$89,038$85,139▼ $3,899
Prepaid Expenses and Deferred Charges$20,643$43,978▲ $23,335
Accounts Receivable$5,975$17,313▲ $11,338
Savings and Temporary Cash Investments$4,932$33▼ $4,899
Total Assets$2,366,473$2,474,090▲ $107,617
Other Assets Total$242,609$242,609→ $0
Liabilities
Deferred Revenue$373,277$960,624▲ $587,347
Other Liabilities$965,923$864,575▼ $101,348
Unsecured Notes Loans Payable$270,000$334,349▲ $64,349
Mortgage Notes Payable Secured by Investment Property$330,000$323,252▼ $6,748
Accounts Payable and Accrued Expenses$32,636$122,595▲ $89,959
Total Liabilities$1,971,836$2,605,395▲ $633,559
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$394,637$-131,305▼ $525,942
Total Net Assets Fund Balance$394,637$-131,305▼ $525,942
Total Liabilities and Net Assets / Fund Balance$2,366,473$2,474,090▲ $107,617

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,697,165$447,777$2,144,942
Other Assets Org$242,609--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim MohlerExecutive DirectorFT$81,766$6,342$88,108
Cehon DavisStaff RepresentativeFT$40,919$1,178$42,097

Board Members and Trustees

NameTitle
Andrea GosselinCo-Chair
Elyse GreenwaldCo-Chair
Alexi BroxsonBoard Member
Andrew PaciorekBoard Member
Emily StraitBoard Member
Jonathan SmallridgeBoard Member
Margie YeagerBoard Member
Penelope CrockerBoard Member
Shari RoseBoard Member
Jessica MartelloIncoming Treasurer
Andrea BrianOutgoing Treasurer
Marianna MerminSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$385,170
Program Service Revenue
$2,067,337
Investment Income
$4,967
Other Revenue
$6,869
All Other Contributions
$115,170
Change in Net Assets
$-517,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,764,412
Other Expenses$1,217,007
Total Fundraising Expense$3,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,031,057$226,135-$1,257,192
Occupancy$602,593$132,163-$734,756
Other Employee Benefits$208,559$45,741-$254,300
Depreciation Depletion$160,625$35,229-$195,854
Current Officers, Directors, Trustees, and Key Employees$100,617$22,068-$122,685
Payroll Taxes$98,465$21,596-$120,061
Fees for Services Accounting$21,571$57,076-$78,647
Interest$22,179$4,864-$27,043
Office Expenses$19,009$3,750-$22,759
Fees for Services Other$7,176$1,574$3,300$12,050
Pension Plan Contributions$8,344$1,830-$10,174
Insurance$5,937$1,302-$7,239
Information Technology$4,818$1,057-$5,875
Other Expenses$2,444$536-$2,980
Total Functional Expenses$2,420,639$557,480$3,300$2,981,419
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Allowance$825,350
Parent Deposit$39,225
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 35% controlled entity
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
Yes
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

Governance Explanations

Committee meeting documentation Part VI line 8B

The Board has no committees with the authority to act on behalf of the Board.

Form 990 governing body review Part VI line 11

The 990 is circulated to the full Board prior to its filing. Questions and concerns are communicated to the operations manager who contacts the independent CPA who prepared the 990.

Conflict of interest policy compliance Part VI line 12C

Officers of the Board monitor the conflict of interest policy.

CEO executive director top management comp Part VI line 15A

The Board approves the Executive Directors compensation.

Governing documents etc available to public Part VI line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Broadcasters Child Development Cent
EIN
52-1197310
Address
4200 Wisconsin Ave NW, Washington, DC 20016

Signing Officer

Name
Jessica Martello
Title
Incoming Treasu
Phone
2023648799
Signed
2022-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Martello
Formed
1980
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
9
Employees
43
Volunteers
10

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

To reconcile beginning net assets

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IRS990/OccupancyGrp/ProgramServicesAmt0602593
IRS990/OccupancyGrp/TotalAmt0734756
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03750
IRS990/OfficeExpensesGrp/ProgramServicesAmt019009
IRS990/OfficeExpensesGrp/TotalAmt022759
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IRS990/OtherChangesInNetAssetsAmt0-20000
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0254300
IRS990/OtherExpensesGrp/Desc0Programs
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Recruiting Expenses
IRS990/OtherExpensesGrp/Desc3Repairs & Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01023
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11536
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2536
IRS990/OtherExpensesGrp/ProgramServicesAmt0115578
IRS990/OtherExpensesGrp/ProgramServicesAmt14665
IRS990/OtherExpensesGrp/ProgramServicesAmt27002
IRS990/OtherExpensesGrp/ProgramServicesAmt32444
IRS990/OtherExpensesGrp/TotalAmt0115578
IRS990/OtherExpensesGrp/TotalAmt15688
IRS990/OtherExpensesGrp/TotalAmt28538
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01830
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08344
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt043978
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IRS990/ProgramServiceRevenueGrp/Desc0Tuition
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IRS990/PYOtherRevenueAmt020258
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IRS990/PYSalariesCompEmpBnftPaidAmt01737249
IRS990/PYTotalExpensesAmt02909007
IRS990/PYTotalRevenueAmt02002207
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-517076
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02067337
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04932
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0115170
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0521423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0920
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01140
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0798613
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04967
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04464
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035349
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019349
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017234
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt081363
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02067337
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01817525
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01766541
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01595654
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08983334
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04967
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04464
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019349
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017234
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt081363
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt019228
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt017992
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt024551
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt019205
IRS990ScheduleA/OtherIncome509Grp/TotalAmt087845
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98300
IRS990ScheduleA/PublicSupportPY509Pct00.97870
IRS990ScheduleA/PublicSupportTotal509Amt09781947
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01977485
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02257700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01767461
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01596794
IRS990ScheduleA/Total509Grp/TotalAmt09781947
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02194343
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02001177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02311041
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01811361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01633233
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09951155
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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/OtherAssetsOrgGrp/BookValueAmt0242609
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit - Rent

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.83$3.25$0.42$3.84$3.70$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.03$2.60$0.56$2.98$3.42$0.45
2022Detailed filing. Detailed filing data is available for this year.$2.00$2.12$0.12$3.33$3.31$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.47$2.61$0.13$2.46$2.98$0.52
2020Detailed filing. Detailed filing data is available for this year.$2.37$1.97$0.39$2.00$2.91$0.91
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.09$1.30$2.29$1.96$0.33
2018Summary only. Only limited summary data is available for this year.$0.99$0.05$0.94$1.81$1.82$0.01
2017Summary only. Only limited summary data is available for this year.$0.98$0.05$0.94$1.65$1.74$0.09
2016Summary only. Only limited summary data is available for this year.$1.04$0.04$1.00$1.57$1.60$0.03
2015Summary only. Only limited summary data is available for this year.$1.05$0.04$1.01$1.63$1.67$0.04
2014Summary only. Only limited summary data is available for this year.$1.11$0.04$1.06$1.61$1.57$0.04
2013Summary only. Only limited summary data is available for this year.$1.00$0.04$0.96$1.45$1.41$0.04
2012Summary only. Only limited summary data is available for this year.$0.94$0.03$0.91$1.41$1.41$0.00
2011Summary only. Only limited summary data is available for this year.$0.92$0.04$0.88$1.40$1.36$0.04