Civic Intelligence

Kids Come First Learning Center Inc

990 • Fiscal year 2020 • EIN 52-1935768

Sep 01, 2019 to Aug 31, 2020 • Filed on Nov 03, 2020

Organization ProfileWWW.KIDSCOMEFIRSTLEARNING.COM
13244 Jesse Smith RoadMT Airy, MD 21771

(301) 829-3162

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$39,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

66th percentile

19%

Faster asset growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

-5.7%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$29,188

Up $4,648 (+19%) from 2019

Net Assets

Up

$29,188

Up $40,512 (+358%) from 2019

Liabilities

Down

$0

Down $35,864 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin65th percentile

Revenue

Down

$247,112

Down $15,018 (-5.7%) from 2019

Expenses

Down

$206,600

Down $57,113 (-22%) from 2019

Net Income

Up

$40,512

Up $42,095 (+2659%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth66th 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

2020

Assets$29,188
Liabilities$0
Net Assets$29,188
Open 2020 Filing

Operations Trend

Revenue Growth58th 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

2020

Revenue$247,112
Expenses$206,600
Net Income$40,512
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Nov 3, 2020
Return Version
2019v5.0
Gross Receipts
$247,141
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$22,732$24,626▲ $1,894
Receivables From Officers Etc-$2,879-
Land, Buildings, and Equipment, Net$1,808$1,683▼ $125
Total Assets$24,540$29,188▲ $4,648
Liabilities
Deferred Revenue$34,275--
Other Liabilities$1,589--
Total Liabilities$35,864$0▼ $35,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-11,324$29,188▲ $40,512
Total Net Assets Fund Balance$-11,324$29,188▲ $40,512
Total Liabilities and Net Assets / Fund Balance$24,540$29,188▲ $4,648

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,169$3,169
Other Land Buildings$1,683-$1,683
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katherine J BishPresidentFT$39,500$39,500

Board Members and Trustees

NameTitle
Judy SemenukDirector
Scott BunkerDirector
John BishVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$23,342
Program Service Revenue
$216,748
Investment Income
$7,022
Other Revenue
$0
All Other Contributions
$3,342
Change in Net Assets
$40,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,448
Other Expenses$63,152
Total Fundraising Expense$206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,046--$133,046
Occupancy$27,578--$27,578
Payroll Taxes$10,402--$10,402
All Other Expenses$3,963-$206$4,169
Insurance-$1,875-$1,875
Other Expenses$1,769$3,572-$1,769
Fees for Services Accounting-$1,710-$1,710
Office Expenses$815--$815
Fees for Services Other$268--$268
Advertising$255--$255
Depreciation Depletion$96--$96
Total Functional Expenses$199,237$7,157$206$206,600
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$2,879-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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
13244 JESSE SMITH ROAD, MT AIRY, MD 21771

Signing Officer

Name
Katherine J Bish
Title
President
Phone
3018293162
Signed
2020-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine J Bish
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
2
Employees
19
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 Appendix362 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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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, KATHY BISH, OWES KIDS COME FIRST LEARNING CENTER INC. 2,879 FOR MONEY DEPOSITED INTO HER PERSONAL ACCOUNT FROM THE SALE OF SOME OF THE ENTITY'S ASSETS AS A RESULT OF COVID-19. KATHY PLANS TO REPAY THIS MONEY IN THE NEXT FISCAL YEAR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt02879
IRS990/ScheduleORequiredInd0false
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024540
IRS990/TotalAssetsEOYAmt029188
IRS990/TotalAssetsGrp/BOYAmt024540
IRS990/TotalAssetsGrp/EOYAmt029188
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023342
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0206
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07157
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035864
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt035864
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-11324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029188
IRS990/TotalProgramServiceExpensesAmt0199237
IRS990/TotalProgramServiceRevenueAmt0216748
IRS990/TotalReportableCompFromOrgAmt039500
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0223766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0247112
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024540
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029188
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.KIDSCOMEFIRSTLEARNING.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE J BISH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03018293162
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIDS COME FIRST LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0KIDS
ReturnHeader/Filer/EIN0521935768
ReturnHeader/Filer/PhoneNum03018293162
ReturnHeader/Filer/USAddress/AddressLine1Txt013244 JESSE SMITH ROAD
ReturnHeader/Filer/USAddress/CityNm0MT AIRY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021771
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E45E206BD96AF324D08689010851388173602D32
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0907D155634CEA8318F2140671B607FCD3951EA7C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-11-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:15:20
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/PreparationDt02020-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA A ELLIOTT CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-18T11:15:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,188
Liabilities
$0
Net assets
$29,188
Revenue
$247,112
Expenses
$206,600
Net income
$40,512
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