Civic Intelligence

Kids Come First Learning Center Inc

990 • Fiscal year 2017 • EIN 52-1935768

Sep 01, 2016 to Aug 31, 2017 • Filed on Oct 20, 2017

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

96th percentile

1.56x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$51,245

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 23.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-32%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

-0.7%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$22,867

Down $10,941 (-32%) from 2016

Net Assets

Down

-$12,827

Down $16,381 (-461%) from 2016

Liabilities

Up

$35,694

Up $5,440 (+18%) from 2016

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin26th percentile

Revenue

Down

$216,207

Down $1,416 (-0.7%) from 2016

Expenses

Down

$232,588

Down $15,100 (-6.1%) from 2016

Net Income

Up

-$16,381

Up $13,684 (+46%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2017

Assets$22,867
Liabilities$35,694
Net Assets-$12,827
Open 2017 Filing

Operations Trend

Revenue Growth47th 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

2017

Revenue$216,207
Expenses$232,588
Net Income-$16,381
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$216,207
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$30,016$19,824▼ $10,192
Land, Buildings, and Equipment, Net$3,792$3,043▼ $749
Total Assets$33,808$22,867▼ $10,941
Liabilities
Deferred Revenue$28,129$33,681▲ $5,552
Other Liabilities$2,125$2,013▼ $112
Total Liabilities$30,254$35,694▲ $5,440
Net Assets / Fund Balance
Unrestricted Net Assets$3,554$-12,827▼ $16,381
Total Net Assets Fund Balance$3,554$-12,827▼ $16,381
Total Liabilities and Net Assets / Fund Balance$33,808$22,867▼ $10,941

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,360$15,056$16,416
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katherine J BishPresidentFT$51,245$51,245

Board Members and Trustees

NameTitle
Judy SemenukDirector
Scott BunkerDirector
John BishVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$726
Program Service Revenue
$215,472
Investment Income
$9
Other Revenue
$0
All Other Contributions
$726
Change in Net Assets
$-16,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,523
Other Expenses$52,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,405--$167,405
Occupancy$25,533--$25,533
Payroll Taxes$13,118--$13,118
All Other Expenses$2,544--$2,544
Insurance$1,668--$1,668
Other Expenses$1,188--$1,188
Fees for Services Accounting$1,181--$1,181
Depreciation Depletion$749--$749
Office Expenses$572--$572
Advertising$527--$527
Fees for Services Other$151--$151
Total Functional Expenses$232,588$0$0$232,588
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$2,013
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
2017-10-20
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 Appendix340 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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt033808
IRS990/TotalAssetsEOYAmt022867
IRS990/TotalAssetsGrp/BOYAmt033808
IRS990/TotalAssetsGrp/EOYAmt022867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0726
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232588
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030254
IRS990/TotalLiabilitiesEOYAmt035694
IRS990/TotalLiabilitiesGrp/BOYAmt030254
IRS990/TotalLiabilitiesGrp/EOYAmt035694
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-12827
IRS990/TotalOtherProgSrvcRevenueAmt0726
IRS990/TotalProgramServiceExpensesAmt0232588
IRS990/TotalProgramServiceRevenueAmt0215472
IRS990/TotalReportableCompFromOrgAmt051245
IRS990/TotalRevenueGrp/ExclusionAmt09
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0215472
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216207
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033808
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022867
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03554
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-12827
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/SignatureDt02017-10-20
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0AF4821F9D76A72C859D343DB89F1B8E206218165
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00B47D4F5B49414E84AE24D655580519AAC2AB51E
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/PreparationDt02017-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA A ELLIOTT CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-10-25T13:32:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,867
Liabilities
$35,694
Net assets
-$12,827
Revenue
$216,207
Expenses
$232,588
Net income
-$16,381
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