Civic Intelligence

Barrett Early Learning Center Inc.

990 • Fiscal year 2019 • EIN 54-0505867

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 03, 2020

410 Ridge StreetCharlottesville, VA 22902

(434) 295-9202

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

69th percentile

$55,092

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$466,129

Up $54,618 (+13%) from 2018

Net Assets

Up

$466,129

Up $54,618 (+13%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$533,239

Up $129,165 (+32%) from 2018

Expenses

Up

$487,906

Up $110,541 (+29%) from 2018

Net Income

Up

$45,333

Up $18,624 (+70%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $10,942Liabilities 2011: $7,343Net Assets 2011: $3,5992011Assets 2012: $11,045Liabilities 2012: $5,309Net Assets 2012: $5,7362012Assets 2013: $108,793Liabilities 2013: $0Net Assets 2013: $108,7932013Assets 2014: $247,845Liabilities 2014: $0Net Assets 2014: $247,8452014Assets 2015: $273,634Liabilities 2015: $0Net Assets 2015: $273,6342015Assets 2016: $318,833Liabilities 2016: $0Net Assets 2016: $318,8332016Assets 2017: $385,923Liabilities 2017: $0Net Assets 2017: $385,9232017Assets 2018: $411,511Liabilities 2018: $0Net Assets 2018: $411,5112018Assets 2019: $466,129Liabilities 2019: $0Net Assets 2019: $466,1292019Assets 2020: $587,793Liabilities 2020: $0Net Assets 2020: $587,7932020Assets 2021: $709,193Liabilities 2021: $0Net Assets 2021: $709,1932021Assets 2022: $877,250Liabilities 2022: $0Net Assets 2022: $877,2502022Assets 2023: $1,086,410Liabilities 2023: $0Net Assets 2023: $1,086,4102023Assets 2024: $1,112,264Liabilities 2024: $0Net Assets 2024: $1,112,2642024

Highlighted filing

2019

Assets$466,129
Liabilities$0
Net Assets$466,129

Operations Trend

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

$1.0M$500K$0Expenses 2011: $292,3992011Expenses 2012: $265,5882012Revenue 2013: $345,348Expenses 2013: $242,291Net Income 2013: $103,0572013Revenue 2014: $508,430Expenses 2014: $369,378Net Income 2014: $139,0522014Revenue 2015: $450,432Expenses 2015: $424,643Net Income 2015: $25,7892015Revenue 2016: $424,583Expenses 2016: $379,110Net Income 2016: $45,4732016Revenue 2017: $396,919Expenses 2017: $329,828Net Income 2017: $67,0912017Revenue 2018: $404,074Expenses 2018: $377,365Net Income 2018: $26,7092018Revenue 2019: $533,239Expenses 2019: $487,906Net Income 2019: $45,3332019Revenue 2020: $600,067Expenses 2020: $511,772Net Income 2020: $88,2952020Revenue 2021: $686,999Expenses 2021: $579,616Net Income 2021: $107,3832021Revenue 2022: $783,432Expenses 2022: $558,063Net Income 2022: $225,3692022Revenue 2023: $844,786Expenses 2023: $645,994Net Income 2023: $198,7922023Revenue 2024: $779,181Expenses 2024: $761,341Net Income 2024: $17,8402024

Highlighted filing

2019

Revenue$533,239
Expenses$487,906
Net Income$45,333
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 3, 2020
Return Version
2019v5.1
Gross Receipts
$533,239
Mission and Program Overview

Mission

Provide child care services for low income individuals and families.

Provide high quality child care that promotes and fosters growth and development in young children primarily for low income individuals and families

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$411,511$466,129▲ $54,618
Cash and Non-Interest-Bearing Accounts$336,903$273,718▼ $63,185
Savings and Temporary Cash Investments$27,969$143,257▲ $115,288
Land, Buildings, and Equipment, Net$46,639$49,154▲ $2,515
Total Assets$411,511$466,129▲ $54,618
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$411,511$466,129▲ $54,618
Total Liabilities and Net Assets / Fund Balance$411,511$466,129▲ $54,618

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,685$88,535-
Leasehold Improvements$15,469$115-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$104,292$119,951▲ $11,082$43,410$191,915
2018$163,155$30,577▼ $1,170$82,603$104,292
2017$112,738$92,872▲ $4,126$45,781$163,155
2016$60,502$80,720▼ $263$26,921$112,738
2015$54,366$52,146-$37,830$60,502
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah RogersExecutive DirectorFT$55,092$55,092

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$99,585
Program Service Revenue
$431,080
Investment Income
$2,574
Other Revenue
$0
All Other Contributions
$99,585
Change in Net Assets
$45,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$368,188
Other Expenses$119,718
Total Fundraising Expense$463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$281,313$38,564$0$319,877
All Other Expenses$32,465$502$0$32,967
Payroll Taxes$21,422$2,936$0$24,358
Occupancy$21,648$671$0$22,319
Other Employee Benefits$19,214$2,634$0$21,848
Depreciation Depletion$10,640$249$0$10,889
Insurance$6,841$0$0$6,841
Office Expenses$3,646$1,216$0$4,862
Fees for Services Accounting$0$3,660$0$3,660
Pension Plan Contributions$995$1,110$0$2,105
Advertising$650$0$463$1,113
Other Expenses$128$0$0$128
Total Functional Expenses$435,329$52,114$463$487,906
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Barrett Early Learning Center
EIN
54-0505867
Phone
4342959202
Address
410 RIDGE STREET, CHARLOTTESVILLE, VA 22902

Signing Officer

Name
Charlie Kollmansperger
Title
Treasurer
Phone
4342959202
Signed
2020-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlie Kollmansperger
Formed
1935
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
16
Volunteers
25

Preparer

Firm
CA Atchison CPA Pc
Address
1932 ARLINGTON BLVD STE 117, CHARLOTTESVILLE, VA 22903-1560
Preparer
Carol Atchison
Phone
4349775350
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Treasurer reviews and signs 990 before filing. The 990 is available to others after filing.

Pt VI, Line 15A

The HR and finance comittees recommend raises based on performance and comparables. The board decides.

Pt VI, Line 15B

n/a

Pt XII, Line 2C

An Engagement letter with CPA is signed yearly for monthly compilation. Monthly reports are board reviewed.

Pt VI, Line 19

Governing documents and financial statements are available upon request.

Pt VI, Line 12C

Any director, officer, or committee member must disclose the existance of financial interest. Conflict addressed before the board to determine if violation.

Financial Statement Notes

Pt V, Line 4

The Endowment is intended as a mechanism to support teachers and students above and beyond annual revenue.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt021422
IRS990/PayrollTaxesGrp/TotalAmt024358
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01110
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0995
IRS990/PensionPlanContributionsGrp/TotalAmt02105
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHARLIE KOLLMANSPERGER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND GRANTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0431080
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088403
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01026
IRS990/PYOtherExpensesAmt0139367
IRS990/PYProgramServiceRevenueAmt0314645
IRS990/PYRevenuesLessExpensesAmt026709
IRS990/PYSalariesCompEmpBnftPaidAmt0237998
IRS990/PYTotalExpensesAmt0377365
IRS990/PYTotalRevenueAmt0404074
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt045333
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0465968
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0411511
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0466129
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027969
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143257
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt099585
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt088403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0146560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0119638
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0124672
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0578858
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02574
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04686
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0180
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02574
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04686
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08474
IRS990ScheduleA/InvestmentIncomeCYPct00.01440
IRS990ScheduleA/InvestmentIncomePYPct00.00860
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98560
IRS990ScheduleA/PublicSupportPY509Pct00.99140
IRS990ScheduleA/PublicSupportTotal509Amt0578858
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt099585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt088403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0146560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0119638
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0124672
IRS990ScheduleA/Total509Grp/TotalAmt0578858
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0587332
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.72310
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0104292
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0119951
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0191915
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt011082
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt043410
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0163155
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt030577
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0104292
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt05667
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1170
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt082603
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0112738
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt092872
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0163155
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0800
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04126
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt045781
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt060502
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt080720
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0112738
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01300
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-263
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt026921
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt054366
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt052146
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt060502
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt08180
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt037830
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt033685
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088535
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0122220
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015469
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0115
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt015584
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.02340
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Endowment is intended as a mechanism to support teachers and students above and beyond annual revenue.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.25350
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049154
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.78$0.76$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.84$0.65$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.78$0.56$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.69$0.58$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.60$0.51$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.53$0.49$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.40$0.38$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.40$0.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.42$0.38$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.45$0.42$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.51$0.37$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.35$0.24$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.01$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.00$0.29