Civic Intelligence

Commerce Department Child Development Center

990 • Fiscal year 2019 • EIN 52-1615537

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 29, 2020

PO Box 7458Washington, DC 20044

(202) 482-1587

Siviq Scores

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

Liabilities / Assets

84th percentile

0.57x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

-3.4%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

3.3%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$125,663

Down $87,051 (-41%) from 2018

Net Assets

Down

$53,670

Down $40,087 (-43%) from 2018

Liabilities

Down

$71,993

Down $46,964 (-39%) from 2018

Revenue

Up

$1,184,235

Up $38,335 (+3.3%) from 2018

Expenses

Down

$1,224,322

Down $10,573 (-0.9%) from 2018

Net Income

Up

-$40,087

Up $48,908 (+55%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $202,058Liabilities 2011: $65,816Net Assets 2011: $136,2422011Assets 2012: $326,713Liabilities 2012: $86,263Net Assets 2012: $240,4502012Assets 2013: $263,781Liabilities 2013: $90,756Net Assets 2013: $173,0252013Assets 2014: $298,843Liabilities 2014: $86,291Net Assets 2014: $212,5522014Assets 2015: $238,138Liabilities 2015: $99,208Net Assets 2015: $138,9302015Assets 2016: $264,624Liabilities 2016: $108,687Net Assets 2016: $155,9372016Assets 2017: $305,322Liabilities 2017: $122,570Net Assets 2017: $182,7522017Assets 2018: $212,714Liabilities 2018: $118,957Net Assets 2018: $93,7572018Assets 2019: $125,663Liabilities 2019: $71,993Net Assets 2019: $53,6702019Assets 2020: $231,761Liabilities 2020: $261,973Net Assets 2020: -$30,2122020Assets 2021: $80,385Liabilities 2021: $62,017Net Assets 2021: $18,3682021Assets 2022: $51,847Liabilities 2022: $65,440Net Assets 2022: -$13,5932022Assets 2023: $24,966Liabilities 2023: $71,7962023

Highlighted filing

2019

Assets$125,663
Liabilities$71,993
Net Assets$53,670

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,058,465Expenses 2011: $998,110Net Income 2011: $60,3552011Expenses 2012: $1,047,3522012Revenue 2013: $1,078,577Expenses 2013: $1,146,002Net Income 2013: -$67,4252013Revenue 2014: $1,222,854Expenses 2014: $1,183,327Net Income 2014: $39,5272014Revenue 2015: $1,209,514Expenses 2015: $1,261,421Net Income 2015: -$51,9072015Revenue 2016: $1,237,670Expenses 2016: $1,220,663Net Income 2016: $17,0072016Revenue 2017: $1,205,247Expenses 2017: $1,178,297Net Income 2017: $26,9502017Revenue 2018: $1,145,900Expenses 2018: $1,234,895Net Income 2018: -$88,9952018Revenue 2019: $1,184,235Expenses 2019: $1,224,322Net Income 2019: -$40,0872019Revenue 2020: $488,491Expenses 2020: $543,219Net Income 2020: -$54,7282020Revenue 2021: $164,586Expenses 2021: $116,006Net Income 2021: $48,5802021Revenue 2022: $244,196Expenses 2022: $276,157Net Income 2022: -$31,9612022Revenue 2023: $138,075Expenses 2023: $171,312Net Income 2023: -$33,2372023

Highlighted filing

2019

Revenue$1,184,235
Expenses$1,224,322
Net Income-$40,087
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 29, 2020
Return Version
2019v5.1
Gross Receipts
$1,186,260
Mission and Program Overview

Mission

To provide a comprehensive program of quality child care that focuses on the whole needs of the child. We believe that a child's emotional, social, physical, and intellectual development are all equally important. At cdcdc children have the freedom and support to develop at their own rate.

To provide a comprehensive program of quality child care that focuses on the whole needs of the child. We believe that a childs emotional, social, physical, and intellectual development are all equally important. At CDCDC, children have the freedom and support to develop.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$140,181$91,862▼ $48,319
Cash and Non-Interest-Bearing Accounts$59,958$32,547▼ $27,411
Prepaid Expenses and Deferred Charges$11,990$819▼ $11,171
Land, Buildings, and Equipment, Net$585$435▼ $150
Total Assets$212,714$125,663▼ $87,051
Liabilities
Accounts Payable and Accrued Expenses$79,727$71,993▼ $7,734
Deferred Revenue$39,230--
Total Liabilities$118,957$71,993▼ $46,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$93,757$53,670▼ $40,087
Total Net Assets Fund Balance$93,757$53,670▼ $40,087
Total Liabilities and Net Assets / Fund Balance$212,714$125,663▼ $87,051

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$435$1,174$1,609
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$24
Program Service Revenue
$1,169,018
Investment Income
$2,878
Other Revenue
$12,315
All Other Contributions
$24
Change in Net Assets
$-40,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$987,632
Other Expenses$236,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$703,188$69,546-$772,734
Other Employee Benefits$126,886$12,549-$139,435
Other Expenses$78,604--$78,604
Payroll Taxes$62,593$6,191-$68,784
Insurance-$28,626-$28,626
Fees for Services Accounting-$11,670-$11,670
Fees for Services Other$8,965$887-$9,852
Pension Plan Contributions$6,078$601-$6,679
Office Expenses$3,718$2,479-$6,197
Information Technology$866$86-$952
Depreciation Depletion$150--$150
All Other Expenses$87$9-$96
Total Functional Expenses$1,091,678$132,644$0$1,224,322
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,089
Fundraising Direct Expenses$2,025
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

An enrolled childs parents/guardians are considered members of the organization and are entitled to participate in governance of the organization.

Member election for additional members Part VI line 7A

The members elect the board of directors annually.

Governing body decisions Part VI line 7B

A decision by the board to amend the bylaws or articles of incorporation requires a majority vote of the members. Members also have the right to remove directors.

Form 990 governing body review Part VI line 11

A copy of the form 990 is provided to the board of directors for their review and approval prior to its being filed.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is enforced by annual completion of a questionnaire by each board member, and constant vigilance on the matter by all board members.

CEO executive director top management comp Part VI line 15A

The process for determining compensation of the center director (the top management official and highest compensated employee) includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.

Other officer or key employee compensation Part VI line 15B

The process for determining compensation of the center director (the top management official and highest compensated employee) includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Commerce Department Child Development Center
EIN
52-1615537
Address
PO Box 7458, Washington, DC 20044

Signing Officer

Name
Clarence Snodgrass
Title
President
Phone
2024821587
Signed
2020-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clarence Snodgrass
Formed
1988
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
27

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
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IRS990/OtherExpensesGrp/TotalAmt378604
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04251
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04251
IRS990/OtherRevenueTotalAmt04251
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069546
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0703188
IRS990/OtherSalariesAndWagesGrp/TotalAmt0772734
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06191
IRS990/PayrollTaxesGrp/ProgramServicesAmt062593
IRS990/PayrollTaxesGrp/TotalAmt068784
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0601
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06078
IRS990/PensionPlanContributionsGrp/TotalAmt06679
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011990
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0819
IRS990/PrincipalOfficerNm0Clarence Snodgrass
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01169018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01169018
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02887
IRS990/PYOtherExpensesAmt0256447
IRS990/PYOtherRevenueAmt04077
IRS990/PYProgramServiceRevenueAmt01138936
IRS990/PYRevenuesLessExpensesAmt0-88995
IRS990/PYSalariesCompEmpBnftPaidAmt0978448
IRS990/PYTotalExpensesAmt01234895
IRS990/PYTotalRevenueAmt01145900
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-40087
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01169018
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0140181
IRS990/SavingsAndTempCashInvstGrp/EOYAmt091862
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt024
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02018
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012897
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02878
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01929
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012069
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01169018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01138936
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01188967
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01226463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01197074
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05920458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02878
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01929
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012069
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04251
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04251
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99730
IRS990ScheduleA/PublicSupportPY509Pct00.99810
IRS990ScheduleA/PublicSupportTotal509Amt05933355
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01169042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01138936
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01190985
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01234738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01199654
IRS990ScheduleA/Total509Grp/TotalAmt05933355
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01176171
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01141823
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01193328
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01236770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01201583
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05949675
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0435
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01174
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01609
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0435
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An enrolled childs parents/guardians are considered members of the organization and are entitled to participate in governance of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members elect the board of directors annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A decision by the board to amend the bylaws or articles of incorporation requires a majority vote of the members. Members also have the right to remove directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the form 990 is provided to the board of directors for their review and approval prior to its being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy is enforced by annual completion of a questionnaire by each board member, and constant vigilance on the matter by all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process for determining compensation of the center director (the top management official and highest compensated employee) includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The process for determining compensation of the center director (the top management official and highest compensated employee) includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization makes its governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0212714
IRS990/TotalAssetsEOYAmt0125663
IRS990/TotalAssetsGrp/BOYAmt0212714
IRS990/TotalAssetsGrp/EOYAmt0125663
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132644
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01091678
IRS990/TotalFunctionalExpensesGrp/TotalAmt01224322
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118957
IRS990/TotalLiabilitiesEOYAmt071993
IRS990/TotalLiabilitiesGrp/BOYAmt0118957
IRS990/TotalLiabilitiesGrp/EOYAmt071993
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt093757
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053670
IRS990/TotalOtherCompensationAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.02$0.07$0.14$0.17$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.07$0.01$0.24$0.28$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.06$0.02$0.16$0.12$0.05
2020Summary only. Only limited summary data is available for this year.$0.23$0.26$0.03$0.49$0.54$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.07$0.05$1.18$1.22$0.04
2018Summary only. Only limited summary data is available for this year.$0.21$0.12$0.09$1.15$1.23$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.12$0.18$1.21$1.18$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.11$0.16$1.24$1.22$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.10$0.14$1.21$1.26$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.09$0.21$1.22$1.18$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.09$0.17$1.08$1.15$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.09$0.24$1.05
2011Summary only. Only limited summary data is available for this year.$0.20$0.07$0.14$1.06$1.00$0.06