Civic Intelligence

Norborne Pre-School and Day Care Center Inc.

990 • Fiscal year 2014 • EIN 55-0517739

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 09, 2015

200 West King Street25401

(304) 263-2298

Siviq Scores

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

Liabilities / Assets

87th percentile

0.43x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

89th percentile

$37,960

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

73rd percentile

22%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$39,114

Up $7,026 (+22%) from 2013

Net Assets

Up

$22,359

Up $8,336 (+59%) from 2013

Liabilities

Down

$16,755

Down $1,310 (-7.3%) from 2013

Revenue

$355,834

No earlier filing loaded for comparison.

Expenses

Down

$347,498

Down $753 (-0.2%) from 2013

Net Income

$8,336

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $45,447Liabilities 2011: $19,603Net Assets 2011: $25,8442011Assets 2012: $53,542Liabilities 2012: $16,029Net Assets 2012: $37,5132012Assets 2013: $32,088Liabilities 2013: $18,065Net Assets 2013: $14,0232013Assets 2014: $39,114Liabilities 2014: $16,755Net Assets 2014: $22,3592014Assets 2015: $40,142Liabilities 2015: $14,255Net Assets 2015: $25,8872015Assets 2016: $60,640Liabilities 2016: $19,224Net Assets 2016: $41,4162016Assets 2017: $82,535Liabilities 2017: $16,518Net Assets 2017: $66,0172017Assets 2018: $75,874Liabilities 2018: $17,673Net Assets 2018: $58,2012018Assets 2019: $59,972Liabilities 2019: $26,419Net Assets 2019: $33,5532019Assets 2020: $128,620Liabilities 2020: $68,527Net Assets 2020: $60,0932020Assets 2021: $130,136Liabilities 2021: $70,160Net Assets 2021: $59,9762021Assets 2022: $117,908Liabilities 2022: $98,111Net Assets 2022: $19,7972022Assets 2023: $123,340Liabilities 2023: $9,339Net Assets 2023: $114,0012023Assets 2024: $48,159Liabilities 2024: $9,781Net Assets 2024: $38,3782024

Highlighted filing

2014

Assets$39,114
Liabilities$16,755
Net Assets$22,359

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $336,5582011Expenses 2012: $339,3632012Expenses 2013: $348,2512013Revenue 2014: $355,834Expenses 2014: $347,498Net Income 2014: $8,3362014Revenue 2015: $359,822Expenses 2015: $356,294Net Income 2015: $3,5282015Revenue 2016: $383,270Expenses 2016: $367,741Net Income 2016: $15,5292016Revenue 2017: $381,300Expenses 2017: $356,699Net Income 2017: $24,6012017Revenue 2018: $342,949Expenses 2018: $350,765Net Income 2018: -$7,8162018Revenue 2019: $341,186Expenses 2019: $365,834Net Income 2019: -$24,6482019Revenue 2020: $313,257Expenses 2020: $286,717Net Income 2020: $26,5402020Revenue 2021: $335,874Expenses 2021: $335,991Net Income 2021: -$1172021Revenue 2022: $445,148Expenses 2022: $485,327Net Income 2022: -$40,1792022Revenue 2023: $524,994Expenses 2023: $430,790Net Income 2023: $94,2042023Revenue 2024: $301,295Expenses 2024: $387,109Net Income 2024: -$85,8142024

Highlighted filing

2014

Revenue$355,834
Expenses$347,498
Net Income$8,336
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 9, 2015
Return Version
2013v4.0
Gross Receipts
$355,834
Mission and Program Overview

Mission

Day Care & Education of Children

Day Care & Education to Children To provide day care services and educational programs for children. To provide meals for children enrolled in programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,418$17,859▲ $8,441
Land, Buildings, and Equipment, Net$11,729$10,097▼ $1,632
Accounts Receivable$8,066$8,778▲ $712
Prepaid Expenses and Deferred Charges$2,875$2,380▼ $495
Total Assets$32,088$39,114▲ $7,026
Liabilities
Accounts Payable and Accrued Expenses$18,065$16,755▼ $1,310
Total Liabilities$18,065$16,755▼ $1,310
Net Assets / Fund Balance
Unrestricted Net Assets$14,023$22,359▲ $8,336
Total Net Assets Fund Balance$14,023$22,359▲ $8,336
Total Liabilities and Net Assets / Fund Balance$32,088$39,114▲ $7,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,097$31,146$41,243
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christy SineExecutive DirectorFT$37,960$37,960

Board Members and Trustees

NameTitle
Paul GavinPresident
Marty KeeseckerVice President
Christy MillerDirector
John LorenzDirector
Rev Julie HarrisDirector
Sarah SteptoeDirector
Stacey LeberDirector
Stephanie SchminkeyDirector
Becky FranklinSecretary
Breanne RughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,381
Program Service Revenue
$303,578
Investment Income
$17
Other Revenue
$858
All Other Contributions
$5,559
Change in Net Assets
$8,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$355,834
Total Revenue per Audited Statements
$355,834
Total Revenue per Form 990
$355,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$267,282
Other Expenses$80,216
Total Fundraising Expense$126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,166$20,796$0$207,962
Current Officers, Directors, Trustees, and Key Employees$34,164$3,796$0$37,960
Payroll Taxes$19,224$2,136$0$21,360
Occupancy$8,100$900$0$9,000
Insurance$6,617$735$0$7,352
All Other Expenses$4,896$759$0$5,655
Fees for Services Accounting$0$5,550$0$5,550
Depreciation Depletion$3,449$383$0$3,832
Other Expenses$1,443$0$0$1,443
Advertising$1,185$132$0$1,317
Conferences and Meetings$795$0$0$795
Travel$166$19$0$185
Total Functional Expenses$307,909$39,463$126$347,498

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$347,498
Total Expenses per Audited Statements$347,498
Total Expenses per Form 990$347,498
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
Audit committee
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
Filing and Contact Details

Filer

EIN
55-0517739
Phone
3042632298

Signing Officer

Name
Christy Sine
Title
Executive Director
Phone
3042632298
Signed
2015-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mrs Christy Sine
Formed
1969
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
21
Volunteers
10

Preparer

Preparer
John C Kunkle
Phone
3042639299
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Review of the 990 is done at the next month's board

Pt VI, Line 11B

meeting following completion of the 990.

Pt VI, Line 19

Governing documents and financial records are filed

Pt VI, Line 19

in the executive director's office and available upon

Pt VI, Line 19

request. Often our audits and 990's are filed with

Pt VI, Line 19

grant requests.

Pt VI, Line 12C

Conflict of interest issues are discussed at monthly board

Pt VI, Line 12C

meetings.

Pt VI, Line 15A

Compensation of executive director is set by the full

Pt VI, Line 15A

board at a scheduled board meeting. Market comparability

Pt VI, Line 15A

and other economic factors are considered in making compensation

Pt VI, Line 15A

adjustments.

Pt VI, Line 15B

Not applicable - The only key employee is the Executive

Pt VI, Line 15B

Director.

Form 990, Part IX, Line 24F

Bad debt expense 1399. 1399. 0. 0. Repairs and maintenance 1324. 1192. 132. 0. Parking 806. 725. 81. 0. Miscellaneous 726. 726. 0. 0. Laundry 627. 627. 0. 0. Bank charges 406. 0. 406. 0. Equipment maintenance 252. 227. 25. 0. Taxes 115. 0. 115. 0.

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IRS990/ProgramServiceRevenueGrp/BusinessCd2624210
IRS990/ProgramServiceRevenueGrp/Desc0Private Day Care
IRS990/ProgramServiceRevenueGrp/Desc1Moutain Heart Tuition
IRS990/ProgramServiceRevenueGrp/Desc2Child Food Program
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0212275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225441
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IRS990/PYOtherRevenueAmt0654
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IRS990/PYTotalRevenueAmt0324761
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0303578
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: Fundraising
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 197.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt22010: 1840.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt32011: 3091.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt42012: 38.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt52013: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt6Description: Miscellaneous
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt72009: 132.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt82010: 1323.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt92011: 266.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt102012: 616.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt112013: 858.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc2Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc3Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc4Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc5Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc6Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc7Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc8Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc9Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc10Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc11Pt III Line 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040660
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt051218
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt060
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0279304
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0299944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0256952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0265343
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03163
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0329
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08361
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IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99490
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IRS990ScheduleA/PublicSupportTotal509Amt01640871
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0324079
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0347660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0297612
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0316561
IRS990ScheduleA/Total509Grp/TotalAmt01640871
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt031146
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041243
IRS990ScheduleD/ExpensesSubtotalAmt0347498
IRS990ScheduleD/RevenueSubtotalAmt0355834
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010097
IRS990ScheduleD/TotalExpensesPerForm990Amt0347498
IRS990ScheduleD/TotalRevenuePerForm990Amt0355834
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0355834
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0347498
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Review of the 990 is done at the next month's board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1meeting following completion of the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents and financial records are filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3in the executive director's office and available upon
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4request. Often our audits and 990's are filed with
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5grant requests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Conflict of interest issues are discussed at monthly board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Compensation of executive director is set by the full
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9board at a scheduled board meeting. Market comparability

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.10$0.38$3.01$3.87$0.86
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.09$1.14$5.25$4.31$0.94
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.98$0.20$4.45$4.85$0.40
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.70$0.60$3.36$3.36$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.69$0.60$3.13$2.87$0.27
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.26$0.34$3.41$3.66$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.18$0.58$3.43$3.51$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.17$0.66$3.81$3.57$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.19$0.41$3.83$3.68$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.14$0.26$3.60$3.56$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.17$0.22$3.56$3.47$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.18$0.14$3.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.16$0.38$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.20$0.26$3.37