Civic Intelligence

Childrens Treehouse Child Development Center Inc

990 • Fiscal year 2018 • EIN 54-1960448

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

698 Conservation WayShepherdstown, WV 25443

(304) 876-7354

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.73x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.04x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

45th percentile

1.0%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$48,053

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

72nd percentile

20%

Faster asset growth than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

6.2%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$26,769

Up $4,444 (+20%) from 2017

Net Assets

Up

$7,356

Up $4,659 (+173%) from 2017

Liabilities

Down

$19,413

Down $215 (-1.1%) from 2017

Revenue

Up

$445,132

Up $26,141 (+6.2%) from 2017

Expenses

Up

$440,473

Up $7,272 (+1.7%) from 2017

Net Income

Up

$4,659

Up $18,869 (+133%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2010: $50,211Liabilities 2010: $12,784Net Assets 2010: $37,4272010Assets 2011: $50,178Liabilities 2011: $14,574Net Assets 2011: $35,6042011Assets 2012: $42,156Liabilities 2012: $17,809Net Assets 2012: $24,3472012Assets 2013: $41,424Liabilities 2013: $17,631Net Assets 2013: $23,7932013Assets 2014: $32,215Liabilities 2014: $17,343Net Assets 2014: $14,8722014Assets 2015: $48,834Liabilities 2015: $12,956Net Assets 2015: $35,8782015Assets 2016: $33,167Liabilities 2016: $16,260Net Assets 2016: $16,9072016Assets 2017: $22,325Liabilities 2017: $19,628Net Assets 2017: $2,6972017Assets 2018: $26,769Liabilities 2018: $19,413Net Assets 2018: $7,3562018Assets 2019: $74,434Liabilities 2019: $15,615Net Assets 2019: $58,8192019Assets 2020: $61,385Liabilities 2020: $82,474Net Assets 2020: -$21,0892020Assets 2021: $152,802Liabilities 2021: $33,516Net Assets 2021: $119,2862021Assets 2022: $189,057Liabilities 2022: $33,223Net Assets 2022: $155,8342022Assets 2023: $155,746Liabilities 2023: $39,416Net Assets 2023: $116,3302023Assets 2024: $155,051Liabilities 2024: $8,517Net Assets 2024: $146,5342024

Highlighted filing

2018

Assets$26,769
Liabilities$19,413
Net Assets$7,356

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $289,721Expenses 2010: $279,855Net Income 2010: $9,8662010Revenue 2011: $304,600Expenses 2011: $306,423Net Income 2011: -$1,8232011Expenses 2012: $328,6222012Revenue 2013: $311,882Expenses 2013: $312,436Net Income 2013: -$5542013Revenue 2014: $342,021Expenses 2014: $350,942Net Income 2014: -$8,9212014Revenue 2015: $429,512Expenses 2015: $421,079Net Income 2015: $8,4332015Revenue 2016: $418,642Expenses 2016: $437,613Net Income 2016: -$18,9712016Revenue 2017: $418,991Expenses 2017: $433,201Net Income 2017: -$14,2102017Revenue 2018: $445,132Expenses 2018: $440,473Net Income 2018: $4,6592018Revenue 2019: $421,231Expenses 2019: $414,729Net Income 2019: $6,5022019Revenue 2020: $236,871Expenses 2020: $271,118Net Income 2020: -$34,2472020Revenue 2021: $494,186Expenses 2021: $339,919Net Income 2021: $154,2672021Revenue 2022: $580,517Expenses 2022: $543,969Net Income 2022: $36,5482022Revenue 2023: $650,116Expenses 2023: $689,620Net Income 2023: -$39,5042023Revenue 2024: $648,350Expenses 2024: $618,146Net Income 2024: $30,2042024

Highlighted filing

2018

Revenue$445,132
Expenses$440,473
Net Income$4,659
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$445,132
Mission and Program Overview

Mission

Child development and daycare

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$13,799$15,057▲ $1,258
Accounts Receivable$8,526$11,712▲ $3,186
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$22,325$26,769▲ $4,444
Other Assets Total-$0-
Liabilities
Other Liabilities$10,128$10,413▲ $285
Accounts Payable and Accrued Expenses$9,500$9,000▼ $500
Total Liabilities$19,628$19,413▼ $215
Net Assets / Fund Balance
Unrestricted Net Assets$2,697$7,356▲ $4,659
Total Net Assets Fund Balance$2,697$7,356▲ $4,659
Total Liabilities and Net Assets / Fund Balance$22,325$26,769▲ $4,444
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole WellerExecutive DirectorFT$48,053$48,053

Board Members and Trustees

NameTitle
Tripp LowePresident
Mike SpryVice President
Jennifer FloraDirector
Jerry FogleDirector
Mark MadisonDirector
Sarah LucusDirector
Whitney SpryDirector
Brett BillingsSecretary
Dana FogleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,756
Program Service Revenue
$386,376
Investment Income
$0
Other Revenue
$0
All Other Contributions
$58,756
Change in Net Assets
$4,659

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$53,801Market Value
Total Noncash Contributions$53,801-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$349,434
Other Expenses$91,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,801--$243,801
Occupancy$53,801--$53,801
Current Officers, Directors, Trustees, and Key Employees$33,637$14,416-$48,053
Payroll Taxes$37,554$1,977-$39,531
Other Employee Benefits$17,147$902-$18,049
Fees for Services Accounting$5,342$594-$5,936
Other Expenses$1,100$813-$1,913
Insurance$317$1,469-$1,786
Advertising$1,141--$1,141
Travel$525$225-$750
Total Functional Expenses$420,077$20,396$0$440,473
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$7,168
Accrued Leave$3,245
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director and the signer of the irs form 990 reviews the tax return before it is filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

PROVIDED UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Childrens Treehouse Child Development
EIN
54-1960448
Phone
3048767354
Address
698 CONSERVATION WAY, SHEPHERDSTOWN, WV 25443

Signing Officer

Name
Nicole Weller
Title
Executive Director
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
20

Preparer

Firm
Davis - Green CPA AC
Address
170 Aviation Way, Martinsburg, WV 25405
Preparer
Mark E Green CPA
Phone
3042634609
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01977
IRS990/PayrollTaxesGrp/ProgramServicesAmt037554
IRS990/PayrollTaxesGrp/TotalAmt039531
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1CHILD CARE SERVICES/NCTC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0386376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0386376
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt066341
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt093870
IRS990/PYOtherRevenueAmt03040
IRS990/PYProgramServiceRevenueAmt0349610
IRS990/PYRevenuesLessExpensesAmt0-14210
IRS990/PYSalariesCompEmpBnftPaidAmt0339331
IRS990/PYTotalExpensesAmt0433201
IRS990/PYTotalRevenueAmt0418991
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04659
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt031346
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt023480
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt028965
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt038034
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt035350
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0157175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0389666
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0338670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0332928
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0339324
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0336595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01737183
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt053801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt053801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt053801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt053801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt053801
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0269005
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt037
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt044
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt03040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt02911
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt03347
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt05425
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt014723
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91490
IRS990ScheduleA/PublicSupportPY509Pct00.89880
IRS990ScheduleA/PublicSupportTotal509Amt01849013
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt031346
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt023480
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt028965
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt038034
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt035350
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0157175
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0443467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0392471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0386729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0393125
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0390396
IRS990ScheduleA/Total509Grp/TotalAmt02006188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0443467
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0395511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0389677
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0396478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0395822
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02020955
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LEAVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGES
IRS990ScheduleD/TotalLiabilityAmt010413
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0IN-KIND RENTS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt053801
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE SIGNER OF THE IRS FORM 990 REVIEWS THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

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.$1.55$0.09$1.47$6.48$6.18$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.39$1.16$6.50$6.90$0.40
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.33$1.56$5.81$5.44$0.37
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.34$1.19$4.94$3.40$1.54
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.82$0.21$2.37$2.71$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.16$0.59$4.21$4.15$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.19$0.07$4.45$4.40$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.20$0.03$4.19$4.33$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.16$0.17$4.19$4.38$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$4.30$4.21$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.17$0.15$3.42$3.51$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.18$0.24$3.12$3.12$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.18$0.24$3.29
2011Summary only. Only limited summary data is available for this year.$0.50$0.15$0.36$3.05$3.06$0.02
2010Summary only. Only limited summary data is available for this year.$0.50$0.13$0.37$2.90$2.80$0.10