Civic Intelligence

Child Care Links Inc

EIN 52-2247722 • 501(c)3 • Baltimore, MD

Profile

Engages in activities designed to improve the quality, availability, and affordability of child care. Provides technical assistance to child care providers and training to child care professionals and parents.

1101 North Point Blvd No 112Baltimore, MD 21224

www.childcarelinks.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

6th percentile

-276%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

97th percentile

$80,714

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 68.8% of source-year revenue.

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

Asset Growth

15th percentile

-72%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

18th percentile

-50%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$125,378

Down $329,312 (-72%) from 2016

Liabilities

Down

$7,820

Down $5,965 (-43%) from 2016

Net Assets

Down

$117,558

Down $323,347 (-73%) from 2016

Revenue

Down

$117,363

Down $117,680 (-50%) from 2016

Expenses

Down

$440,710

Down $213,647 (-33%) from 2016

Net Income

Up

-$323,347

Up $95,967 (+23%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $1,206,095Liabilities 2011: $36,439Net Assets 2011: $1,169,6562011Assets 2012: $1,121,094Liabilities 2012: $21,331Net Assets 2012: $1,099,7632012Assets 2013: $1,161,870Liabilities 2013: $19,753Net Assets 2013: $1,142,1172013Assets 2014: $1,059,667Liabilities 2014: $23,859Net Assets 2014: $1,035,8082014Assets 2015: $885,355Liabilities 2015: $25,136Net Assets 2015: $860,2192015Assets 2016: $454,690Liabilities 2016: $13,785Net Assets 2016: $440,9052016Assets 2017: $125,378Liabilities 2017: $7,820Net Assets 2017: $117,5582017

Highlighted filing

2017

Assets$125,378
Liabilities$7,820
Net Assets$117,558

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $759,1662011Expenses 2012: $760,7092012Expenses 2013: $798,3032013Revenue 2014: $714,355Expenses 2014: $820,664Net Income 2014: -$106,3092014Revenue 2015: $727,586Expenses 2015: $903,175Net Income 2015: -$175,5892015Revenue 2016: $235,043Expenses 2016: $654,357Net Income 2016: -$419,3142016Revenue 2017: $117,363Expenses 2017: $440,710Net Income 2017: -$323,3472017

Highlighted filing

2017

Revenue$117,363
Expenses$440,710
Net Income-$323,347

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$125,335
Mission and Program Overview

Mission

Engages in activities designed to improve the quality, availability, and affordability of child care. Provides technical assistance to child care providers and training to child care professionals and parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$360,797$68,828▼ $291,969
Savings and Temporary Cash Investments$65,963$40,624▼ $25,339
Land, Buildings, and Equipment, Net$20,109$9,700▼ $10,409
Prepaid Expenses and Deferred Charges$7,821$6,226▼ $1,595
Total Assets$454,690$125,378▼ $329,312
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,785$7,820▼ $5,965
Total Liabilities$13,785$7,820▼ $5,965
Net Assets / Fund Balance
Unrestricted Net Assets$440,905$117,558▼ $323,347
Total Net Assets Fund Balance$440,905$117,558▼ $323,347
Total Liabilities and Net Assets / Fund Balance$454,690$125,378▼ $329,312

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,700$15,101$24,801
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ginny SmithExecutive DirectorFT$80,000$714$80,714

Board Members and Trustees

NameTitle
Bob ShaffnerDirector
Kathy CasserlyDirector
Susan GarrettDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$125,318
Investment Income
$-7,955
Other Revenue
$0
Change in Net Assets
$-323,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,120
Salaries, Compensation, and Employee Benefits$194,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,292--$92,292
Fees for Services Other$86,167--$86,167
Current Officers, Directors, Trustees, and Key Employees$12,000$68,000-$80,000
Occupancy$58,659$1,197-$59,856
Fees for Services Accounting$4,516$40,644-$45,160
Office Expenses$29,664$1,021-$30,685
Payroll Taxes$9,598$5,744-$15,342
Other Employee Benefits$5,932$1,024-$6,956
Insurance$2,650$1,767-$4,417
Travel$2,970--$2,970
Depreciation Depletion$2,316$122-$2,438
Information Technology$1,559$65-$1,624
Other Expenses$142$3-$145
Total Functional Expenses$321,123$119,587$0$440,710
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
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the executive director and the company's bookkeeper/accountant for accuracy. It is then submitted to the board of directors for a final review and approval.

Form 990, Part VI, Section B, Line 12C

All new contracts in excess of $10,000 are reviewed for possible conflicts of interest before being accepted. At all board of directors meetings and key personnel staff meetings, all directors and key employees are asked to disclose any possible conflicts of interest. Any new vendor who will supply in excess of $10,000 of goods or services is reviewed by the committee headed by the executive director before the vendor is accepted for use.

Form 990, Part VI, Section B, Line 15

Salary comparability data is obtained for same/similar positions within non-profits of the same approximate operating size within the same industry type and region. Private sector payroll data is also used to determine the salary level of the executive director and key personnel, if any. The board of directors reviews the data for the executive director and approves the salary. The executive director reviews and approves the salaries of all other staff positions, all of which are low level salary positions.

Form 990, Part VI, Section C, Line 19

All documents are open to public inspection during normal business hours of monday through friday 8:30 a.m. To 4:30 p.m., excluding holidays.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Ginny smith - 1701 baldwin mill rd, forest hill, md 21050. Kathy casserly - 12 pike hall place, baltimore, md 21236. Susan garrett - 206 temple drive, bel air, md 21014. Bob shaffner - 727 burgh westra way, abingdon, md 21009.

Filing and Contact Details

Filer

Filer Name
Child Care Links Inc
EIN
52-2247722
Phone
4435288983
Address
1701 BALDWIN MILL RD, FOREST HILL, MD 21050-2021

Signing Officer

Name
Ginny Smith
Title
Executive Director
Phone
4435288983
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ginny Smith
Formed
2000
Legal Domicile
Md
Voting Board Members
3
Independent Board Members
3
Employees
6
Volunteers
0

Preparer

Firm
Katz Abosch
Address
9690 DEERECO RD STE 500, TIMONIUM, MD 21093
Preparer
Clem Mueller CPA
Phone
4108286432
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract instructors: program service expenses 82,511. Management and general expenses 0. Fundraising expenses 0. Total expenses 82,511. Other professional fees: program service expenses 653. Management and general expenses 0. Fundraising expenses 0. Total expenses 653. Payroll service fees: program service expenses 3,003. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,003.

FORM 990, PART XI, LINE 2C:

The organization has not changed its oversight process or selection process during the tax year.

Raw XML Appendix371 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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IRS990/Desc0PROVIDE PROFESSIONAL DEVELOPMENT SERVICES AND CAPACITY BUILDING SERVICES TO CHILD CARE PROFESSIONALS. THE PRIMARY GOAL IS TO HELP MEET THE NEEDS OF PARENTS SEEKING QUALITY EARLY CARE AND EDUCATION PROGRAMS, TO OFFER PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR CHILD CARE PROVIDERS AND TO IMPROVE CAPACITY BUILDING AMONG ALL LICENSED CHILD CARE PROVIDERS IN BALTIMORE, HARFORD, AND CECIL COUNTIES.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE COMPANY'S BOOKKEEPER/ACCOUNTANT FOR ACCURACY. IT IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR A FINAL REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL NEW CONTRACTS IN EXCESS OF $10,000 ARE REVIEWED FOR POSSIBLE CONFLICTS OF INTEREST BEFORE BEING ACCEPTED. AT ALL BOARD OF DIRECTORS MEETINGS AND KEY PERSONNEL STAFF MEETINGS, ALL DIRECTORS AND KEY EMPLOYEES ARE ASKED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. ANY NEW VENDOR WHO WILL SUPPLY IN EXCESS OF $10,000 OF GOODS OR SERVICES IS REVIEWED BY THE COMMITTEE HEADED BY THE EXECUTIVE DIRECTOR BEFORE THE VENDOR IS ACCEPTED FOR USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY COMPARABILITY DATA IS OBTAINED FOR SAME/SIMILAR POSITIONS WITHIN NON-PROFITS OF THE SAME APPROXIMATE OPERATING SIZE WITHIN THE SAME INDUSTRY TYPE AND REGION. PRIVATE SECTOR PAYROLL DATA IS ALSO USED TO DETERMINE THE SALARY LEVEL OF THE EXECUTIVE DIRECTOR AND KEY PERSONNEL, IF ANY. THE BOARD OF DIRECTORS REVIEWS THE DATA FOR THE EXECUTIVE DIRECTOR AND APPROVES THE SALARY. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE SALARIES OF ALL OTHER STAFF POSITIONS, ALL OF WHICH ARE LOW LEVEL SALARY POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE OPEN TO PUBLIC INSPECTION DURING NORMAL BUSINESS HOURS OF MONDAY THROUGH FRIDAY 8:30 A.M. TO 4:30 P.M., EXCLUDING HOLIDAYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GINNY SMITH - 1701 BALDWIN MILL RD, FOREST HILL, MD 21050. KATHY CASSERLY - 12 PIKE HALL PLACE, BALTIMORE, MD 21236. SUSAN GARRETT - 206 TEMPLE DRIVE, BEL AIR, MD 21014. BOB SHAFFNER - 727 BURGH WESTRA WAY, ABINGDON, MD 21009.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT INSTRUCTORS: PROGRAM SERVICE EXPENSES 82,511. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,511. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 653. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 653. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 3,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,003.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0454690
IRS990/TotalAssetsEOYAmt0125378
IRS990/TotalAssetsGrp/BOYAmt0454690
IRS990/TotalAssetsGrp/EOYAmt0125378
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321123
IRS990/TotalFunctionalExpensesGrp/TotalAmt0440710
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013785
IRS990/TotalLiabilitiesEOYAmt07820
IRS990/TotalLiabilitiesGrp/BOYAmt013785
IRS990/TotalLiabilitiesGrp/EOYAmt07820
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0440905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117558
IRS990/TotalOtherCompensationAmt0714
IRS990/TotalProgramServiceExpensesAmt0321123
IRS990/TotalProgramServiceRevenueAmt0125318
IRS990/TotalReportableCompFromOrgAmt080000
IRS990/TotalRevenueGrp/ExclusionAmt0-7955
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125318
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0117363
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454690
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0125378
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02970
IRS990/TravelGrp/TotalAmt02970
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0440905
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0117558
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01701 BALDWIN MILL RD
IRS990/USAddress/CityNm0FOREST HILL
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd0210502021
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GINNY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04435288983
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD CARE LINKS INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0522247722
ReturnHeader/Filer/PhoneNum04435288983
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 BALDWIN MILL RD
ReturnHeader/Filer/USAddress/CityNm0FOREST HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0210502021
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04EBF2A86C84CF92159ACC31F3FCFD4A3445816D4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B2BEDC1156B2DE358A9FB1C328D70BC224717468
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.233.129.172
ReturnHeader/FilingSecurityInformation/IPDt02017-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:42:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521003788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATZ ABOSCH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09690 DEERECO RD STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIMONIUM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021093
ReturnHeader/PreparerPersonGrp/PhoneNum04108286432
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLEM MUELLER CPA
ReturnHeader/ReturnTs02018-03-16T14:47:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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