Civic Intelligence

Little Eagle Child Care Center Inc.

990 • Fiscal year 2014 • EIN 55-0695712

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 23, 2015

250 Murall Drive25430

(304) 264-7132

Siviq Scores

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

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

13th percentile

-9.4%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-6.5%

Faster revenue growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$197,421

Down $20,474 (-9.4%) from 2013

Net Assets

Down

$138,169

Down $13,163 (-8.7%) from 2013

Liabilities

Down

$59,252

Down $7,311 (-11%) from 2013

Revenue

$995,759

No earlier filing loaded for comparison.

Expenses

Down

$1,008,922

Down $23,548 (-2.3%) from 2013

Net Income

-$13,163

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.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $272,215Liabilities 2010: $83,882Net Assets 2010: $188,3332010Assets 2011: $278,952Liabilities 2011: $63,055Net Assets 2011: $215,8972011Assets 2012: $216,492Liabilities 2012: $65,635Net Assets 2012: $150,8572012Assets 2013: $217,895Liabilities 2013: $66,563Net Assets 2013: $151,3322013Assets 2014: $197,421Liabilities 2014: $59,252Net Assets 2014: $138,1692014Assets 2015: $190,388Liabilities 2015: $78,424Net Assets 2015: $111,9642015Assets 2016: $136,880Liabilities 2016: $98,255Net Assets 2016: $38,6252016Assets 2017: $146,012Liabilities 2017: $98,558Net Assets 2017: $47,4542017Assets 2018: $159,511Liabilities 2018: $86,630Net Assets 2018: $72,8812018Assets 2019: $109,171Liabilities 2019: $54,653Net Assets 2019: $54,5182019Assets 2020: $150,473Liabilities 2020: $317,397Net Assets 2020: -$166,9242020Assets 2021: $189,042Liabilities 2021: $609,280Net Assets 2021: -$420,2382021Assets 2022: $1,118,185Liabilities 2022: $144,704Net Assets 2022: $973,4812022Assets 2023: $1,572,894Liabilities 2023: $128,325Net Assets 2023: $1,444,5692023Assets 2024: $1,270,263Liabilities 2024: $75,431Net Assets 2024: $1,194,8322024

Highlighted filing

2014

Assets$197,421
Liabilities$59,252
Net Assets$138,169

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $849,9702010Revenue 2011: $1,219,211Expenses 2011: $1,191,647Net Income 2011: $27,5642011Expenses 2012: $1,043,6282012Expenses 2013: $1,032,4702013Revenue 2014: $995,759Expenses 2014: $1,008,922Net Income 2014: -$13,1632014Revenue 2015: $1,131,296Expenses 2015: $1,157,501Net Income 2015: -$26,2052015Revenue 2016: $1,218,087Expenses 2016: $1,291,426Net Income 2016: -$73,3392016Revenue 2017: $1,392,370Expenses 2017: $1,383,541Net Income 2017: $8,8292017Revenue 2018: $1,421,038Expenses 2018: $1,395,611Net Income 2018: $25,4272018Revenue 2019: $1,311,331Expenses 2019: $1,385,743Net Income 2019: -$74,4122019Revenue 2020: $894,142Expenses 2020: $1,115,584Net Income 2020: -$221,4422020Revenue 2021: $922,174Expenses 2021: $1,175,490Net Income 2021: -$253,3162021Revenue 2022: $2,852,020Expenses 2022: $1,458,301Net Income 2022: $1,393,7192022Revenue 2023: $2,330,992Expenses 2023: $1,859,904Net Income 2023: $471,0882023Revenue 2024: $1,592,849Expenses 2024: $1,842,586Net Income 2024: -$249,7372024

Highlighted filing

2014

Revenue$995,759
Expenses$1,008,922
Net Income-$13,163
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 23, 2015
Return Version
2013v4.0
Gross Receipts
$1,003,039
Mission and Program Overview

Mission

To provide educational programs and child care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,985$156,350▼ $15,635
Accounts Receivable$24,854$21,557▼ $3,297
Land, Buildings, and Equipment, Net$16,086$11,877▼ $4,209
Prepaid Expenses and Deferred Charges$4,497$7,477▲ $2,980
Inventories for Sale or Use$473$160▼ $313
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-
Intangible Assets-$0-
Total Assets$217,895$197,421▼ $20,474
Other Assets Total-$0-
Liabilities
Other Liabilities$61,111$50,087▼ $11,024
Accounts Payable and Accrued Expenses$5,452$9,165▲ $3,713
Total Liabilities$66,563$59,252▼ $7,311
Net Assets / Fund Balance
Unrestricted Net Assets$151,332$138,169▼ $13,163
Total Net Assets Fund Balance$151,332$138,169▼ $13,163
Total Liabilities and Net Assets / Fund Balance$217,895$197,421▼ $20,474

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,877$48,114$59,991
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donna CusterPresident
Joe MerceruioVice President
Abby HarrisonDirector
Annemarie PriceDirector
Billy MillerDirector
Pricilla OusleyDirector
Tricia SheelyExecutive Director
Sarah BurnsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$38,669
Program Service Revenue
$951,653
Investment Income
$663
Other Revenue
$4,774
All Other Contributions
$13,286
Change in Net Assets
$-13,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$829,502
Other Expenses$179,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$671,153$30,596-$701,749
Payroll Taxes$56,079$2,482-$58,561
Current Officers, Directors, Trustees, and Key Employees$44,503$1,854-$46,357
Insurance-$25,784-$25,784
Other Employee Benefits$22,835--$22,835
All Other Expenses$14,844--$14,844
Travel-$11,430-$11,430
Fees for Services Accounting-$9,020-$9,020
Office Expenses-$7,706-$7,706
Other Expenses$4,297--$4,297
Advertising$4,272--$4,272
Depreciation Depletion-$4,209-$4,209
Total Functional Expenses$915,841$93,081$0$1,008,922
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,054
Fundraising Direct Expenses$7,280
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 Payroll$24,566
Compensation Liabilities$23,535
Deferred Revenue$1,986
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

A copy of the 990 was made available for the board's approval, prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization routinely monitors its conflict of interest policy.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The organization's documents are available upon request.

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

Made available upon request

Filing and Contact Details

Filer

EIN
55-0695712
Phone
3042647132

Signing Officer

Name
Tricia Sheely
Title
Executive Director
Signed
2015-01-23
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
77
Volunteers
10

Preparer

Preparer
Jamie L Davis CPA
Phone
3042294609
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04497
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07477
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0951653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0951653
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018996
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0691
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0182523
IRS990/PYOtherRevenueAmt02953
IRS990/PYProgramServiceRevenueAmt01010305
IRS990/PYRevenuesLessExpensesAmt0475
IRS990/PYSalariesCompEmpBnftPaidAmt0849947
IRS990/PYTotalExpensesAmt01032470
IRS990/PYTotalRevenueAmt01032945
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-13163
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0951653
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt038669
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018996
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0228580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0235442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0132127
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0653814
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0663
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0691
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01245
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01378
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04918
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0951653
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01010305
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0942526
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01181876
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0758982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04845342
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0663
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0691
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01245
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01378
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04918
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04774
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02953
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04541
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-1352
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03720
IRS990ScheduleA/OtherIncome509Grp/TotalAmt014636
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99650
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt05499156
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0990322
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01029301
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01171106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01417318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0891109
IRS990ScheduleA/Total509Grp/TotalAmt05499156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0995759
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01032945
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01176588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01417211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0896207
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05518710
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011877
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048114
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059991
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21986
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATION LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED REVENUE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011877
IRS990ScheduleD/TotalLiabilityAmt050087
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WAS MADE AVAILABLE FOR THE BOARD'S APPROVAL, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ROUTINELY MONITORS ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0217895
IRS990/TotalAssetsEOYAmt0197421
IRS990/TotalAssetsGrp/BOYAmt0217895
IRS990/TotalAssetsGrp/EOYAmt0197421
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038669
IRS990/TotalEmployeeCnt077
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.08$1.19$1.59$1.84$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.13$1.44$2.33$1.86$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.14$0.97$2.85$1.46$1.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.61$0.42$0.92$1.18$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.32$0.17$0.89$1.12$0.22
2019Summary only. Only limited summary data is available for this year.$0.11$0.05$0.05$1.31$1.39$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.09$0.07$1.42$1.40$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.10$0.05$1.39$1.38$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.10$0.04$1.22$1.29$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.08$0.11$1.13$1.16$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.06$0.14$1.00$1.01$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.07$0.15$1.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.07$0.15$1.04
2011Summary only. Only limited summary data is available for this year.$0.28$0.06$0.22$1.22$1.19$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.08$0.19$0.85