Civic Intelligence

Kids Come First Learning Center Inc

990 • Fiscal year 2016 • EIN 52-1935768

Sep 01, 2015 to Aug 31, 2016 • Filed on Nov 15, 2016

Organization ProfileWWW.KIDSCOMEFIRSTLEARNING.COM
9861 Old National PikeIjamsville, MD 21754-9709

(301) 829-3162

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.14x

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

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

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

95th percentile

$62,400

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 28.7% of source-year revenue.

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

Asset Growth

11th percentile

-40%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

46th percentile

-1.4%

Faster revenue growth than 46% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$33,808

Down $22,190 (-40%) from 2015

Net Assets

Down

$3,554

Down $30,065 (-89%) from 2015

Liabilities

Up

$30,254

Up $7,875 (+35%) from 2015

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin20th percentile

Revenue

Down

$217,623

Down $3,144 (-1.4%) from 2015

Expenses

Up

$247,688

Up $27,708 (+13%) from 2015

Net Income

Down

-$30,065

Down $30,852 (-3920%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$80K$60K$40K$20K$0-$20KAssets 2011: $36,351Liabilities 2011: $15,1022011Assets 2012: $34,975Liabilities 2012: $21,4322012Assets 2013: $47,934Liabilities 2013: $27,231Net Assets 2013: $20,7032013Assets 2014: $62,135Liabilities 2014: $29,304Net Assets 2014: $32,8312014Assets 2015: $55,998Liabilities 2015: $22,379Net Assets 2015: $33,6192015Assets 2016: $33,808Liabilities 2016: $30,254Net Assets 2016: $3,5542016Assets 2017: $22,867Liabilities 2017: $35,694Net Assets 2017: -$12,8272017Assets 2018: $28,166Liabilities 2018: $37,907Net Assets 2018: -$9,7412018Assets 2019: $24,540Liabilities 2019: $35,864Net Assets 2019: -$11,3242019Assets 2020: $29,188Liabilities 2020: $0Net Assets 2020: $29,1882020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2016

Assets$33,808
Liabilities$30,254
Net Assets$3,554
Open 2016 Filing

Operations Trend

Revenue Growth46th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $150,849Expenses 2011: $149,842Net Income 2011: $1,0072011Revenue 2012: $155,799Expenses 2012: $163,505Net Income 2012: -$7,7062012Revenue 2013: $178,034Expenses 2013: $170,988Net Income 2013: $7,0462013Revenue 2014: $208,286Expenses 2014: $196,158Net Income 2014: $12,1282014Revenue 2015: $220,767Expenses 2015: $219,980Net Income 2015: $7872015Revenue 2016: $217,623Expenses 2016: $247,688Net Income 2016: -$30,0652016Revenue 2017: $216,207Expenses 2017: $232,588Net Income 2017: -$16,3812017Revenue 2018: $235,919Expenses 2018: $232,833Net Income 2018: $3,0862018Revenue 2019: $262,130Expenses 2019: $263,713Net Income 2019: -$1,5832019Revenue 2020: $247,112Expenses 2020: $206,600Net Income 2020: $40,5122020Revenue 2021: $1,600Expenses 2021: $30,788Net Income 2021: -$29,1882021

Highlighted filing

2016

Revenue$217,623
Expenses$247,688
Net Income-$30,065
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$217,623
Mission and Program Overview

Mission

To provide a stimulating environment for learning experiences for children of all racial, social, and income backrounds. To assist the children in develomen of social and communications skills.

To provide a stimulating environment for learning experiences for children of all racial, social, and income backgrounds. To assist the children in development of social and communcations skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,275$30,016▼ $21,259
Land, Buildings, and Equipment, Net$4,723$3,792▼ $931
Total Assets$55,998$33,808▼ $22,190
Liabilities
Deferred Revenue$19,745$28,129▲ $8,384
Other Liabilities$2,634$2,125▼ $509
Total Liabilities$22,379$30,254▲ $7,875
Net Assets / Fund Balance
Unrestricted Net Assets$33,619$3,554▼ $30,065
Total Net Assets Fund Balance$33,619$3,554▼ $30,065
Total Liabilities and Net Assets / Fund Balance$55,998$33,808▼ $22,190

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,109$14,307$16,416
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katherine J BishPresidentFT$62,400$62,400

Board Members and Trustees

NameTitle
Judy SemenukDirector
Scott BunkerDirector
John BishVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,865
Program Service Revenue
$213,735
Investment Income
$23
Other Revenue
$0
All Other Contributions
$3,865
Change in Net Assets
$-30,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,349
Other Expenses$53,339
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,164--$180,164
Occupancy$23,892--$23,892
Payroll Taxes$14,185--$14,185
All Other Expenses$2,122--$2,122
Insurance$1,907--$1,907
Advertising$1,671--$1,671
Fees for Services Accounting$1,356--$1,356
Depreciation Depletion$1,223--$1,223
Other Expenses$1,065--$1,065
Office Expenses$604--$604
Fees for Services Other$146--$146
Total Functional Expenses$247,688$0$0$247,688
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
Payroll Taxes Payable$2,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 2

“Katherine bish john bish president v. President spouses”

Form 990, Page 6, Part VI, Line 6

“Kathy bish is the stockholder of the corporation.”

Form 990, Page 6, Part VI, Line 9

“Scott bunker judy semenuk john bish”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by president before filing. It is made available upon request to all members of the organization and board as well as the public.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Kids Come First Learning Center Inc
EIN
52-1935768
Phone
3018293162
Address
9861 OLD NATIONAL PIKE, IJAMSVILLE, MD 21754-9709

Signing Officer

Name
Katherine J Bish
Title
President
Phone
3018293162
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine J Bish
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
2
Employees
16
Volunteers
20

Preparer

Firm
Elliott CPA LLC
Address
237 W PATRICK ST, FREDERICK, MD 21701-6934
Preparer
Melinda a Elliott CPA
Phone
2404394095
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“PARENT VOLUNTEERS ONLY.”

Raw XML Appendix338 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARENT VOLUNTEERS ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KATHERINE BISH JOHN BISH PRESIDENT V. PRESIDENT SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KATHY BISH IS THE STOCKHOLDER OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCOTT BUNKER JUDY SEMENUK JOHN BISH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY PRESIDENT BEFORE FILING. IT IS MADE AVAILABLE UPON REQUEST TO ALL MEMBERS OF THE ORGANIZATION AND BOARD AS WELL AS THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt055998
IRS990/TotalAssetsEOYAmt033808
IRS990/TotalAssetsGrp/BOYAmt055998
IRS990/TotalAssetsGrp/EOYAmt033808
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03865
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0247688
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022379
IRS990/TotalLiabilitiesEOYAmt030254
IRS990/TotalLiabilitiesGrp/BOYAmt022379
IRS990/TotalLiabilitiesGrp/EOYAmt030254
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt033619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03554
IRS990/TotalOtherProgSrvcRevenueAmt03865
IRS990/TotalProgramServiceExpensesAmt0247688
IRS990/TotalProgramServiceRevenueAmt0213735
IRS990/TotalReportableCompFromOrgAmt062400
IRS990/TotalRevenueGrp/ExclusionAmt023
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0213735
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217623
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055998
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033808
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt033619
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03554
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.KIDSCOMEFIRSTLEARNING.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE J BISH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03018293162
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIDS COME FIRST LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0KIDS
ReturnHeader/Filer/EIN0521935768
ReturnHeader/Filer/PhoneNum03018293162
ReturnHeader/Filer/USAddress/AddressLine1Txt09861 OLD NATIONAL PIKE
ReturnHeader/Filer/USAddress/CityNm0IJAMSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0217549709
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800649125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELLIOTT CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0237 W PATRICK ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREDERICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0217016934
ReturnHeader/PreparerPersonGrp/PhoneNum02404394095
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA A ELLIOTT CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-12-06T09:15:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,808
Liabilities
$30,254
Net assets
$3,554
Revenue
$217,623
Expenses
$247,688
Net income
-$30,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.02$0.31$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$2.47$2.07$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.36$0.11$2.62$2.64$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.38$0.10$2.36$2.33$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.36$0.13$2.16$2.33$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.30$0.04$2.18$2.48$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.22$0.34$2.21$2.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.29$0.33$2.08$1.96$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.27$0.21$1.78$1.71$0.07
2012Summary only. Only limited summary data is available for this year.$0.35$0.21$1.56$1.64$0.08
2011Summary only. Only limited summary data is available for this year.$0.36$0.15$1.51$1.50$0.01