Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
EIN 57-0485356 • 501(c)3 • Hilton Head Island, SC
Profile
The children's center provides affordable high quality education and childcare for working families throughout the lowcountry.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
28th percentile
Higher debt load relative to revenue than 28% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 6.8% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$5,348,978
Up $248,361 (+4.9%) from 2023
Liabilities
Up$101,548
Up $64,029 (+171%) from 2023
Net Assets
Up$5,247,430
Up $184,332 (+3.6%) from 2023
Revenue
Up$1,995,391
Up $411,023 (+26%) from 2023
Expenses
Up$1,855,964
Up $146,909 (+8.6%) from 2023
Net Income
Up$139,427
Up $264,114 (+212%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The children's center provides affordable high quality education and childcare for working families throughout the lowcountry.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,831,799 | $2,728,882 | ▼ $102,917 |
| Investments in Publicly Traded Securities | $1,179,275 | $1,360,372 | ▲ $181,097 |
| Cash and Non-Interest-Bearing Accounts | $573,363 | $608,980 | ▲ $35,617 |
| Savings and Temporary Cash Investments | $360,227 | $438,219 | ▲ $77,992 |
| Accounts Receivable | $78,426 | $143,227 | ▲ $64,801 |
| Prepaid Expenses and Deferred Charges | $15,050 | $14,827 | ▼ $223 |
| Inventories for Sale or Use | $10,500 | $10,500 | → $0 |
| Total Assets | $5,100,617 | $5,348,978 | ▲ $248,361 |
| Other Assets Total | $51,977 | $43,971 | ▼ $8,006 |
| Liabilities | |||
| Deferred Revenue | - | $54,118 | - |
| Other Liabilities | $27,526 | $28,617 | ▲ $1,091 |
| Accounts Payable and Accrued Expenses | $9,993 | $18,813 | ▲ $8,820 |
| Total Liabilities | $37,519 | $101,548 | ▲ $64,029 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,431,717 | $4,670,632 | ▲ $238,915 |
| Net Assets With Donor Restrictions | $631,381 | $576,798 | ▼ $54,583 |
| Total Net Assets Fund Balance | $5,063,098 | $5,247,430 | ▲ $184,332 |
| Total Liabilities and Net Assets / Fund Balance | $5,100,617 | $5,348,978 | ▲ $248,361 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,260,809 | $1,305,797 | $3,566,606 |
| Equipment | $118,073 | $583,148 | $701,221 |
| Land | $350,000 | - | $350,000 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $51,977 | - | ▲ $4,531 | $12,000 | $43,972 |
| 2023 | $46,387 | - | ▲ $5,590 | - | $51,977 |
| 2022 | $55,019 | - | ▼ $8,632 | - | $46,387 |
| 2021 | $49,499 | - | ▲ $5,520 | - | $55,019 |
| 2020 | $101,432 | - | ▼ $281 | $51,662 | $49,499 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jody Levitt | Executive Di | FT | $135,501 | $135,501 |
| Name | Title |
|---|---|
| Barbara Pawlishyn | Chair |
| Joanna Hicks | Vice Chair |
| Ann Mcbrien | Board Member |
| Charlie Wilmot | Board Member |
| Jordan Norris | Board Member |
| Jose Fuentes | Board Member |
| Kimberly Lewis | Board Member |
| Louis Wright Iii | Board Member |
| Meredith Dimuzio | Board Member |
| Robert Eberly | Board Member |
| Robert Rotella | Board Member |
| Robin Berkeley | Board Member |
| Sarah Coffin | Board Member |
| Teresa Kelly | Board Member |
| Larry Brown | Current Trea |
| Gretchen Griggs | Prior Treasu |
| Celso White | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,211,798 |
| Other Expenses | $644,166 |
| Total Fundraising Expense | $64,488 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $905,234 | $75,526 | $19,472 | $1,000,232 |
| Current Officers, Directors, Trustees, and Key Employees | $54,200 | $47,425 | $33,875 | $135,500 |
| Depreciation Depletion | $111,452 | $12,384 | - | $123,836 |
| Payroll Taxes | $68,858 | $5,718 | $1,490 | $76,066 |
| All Other Expenses | $46,770 | $19,695 | - | $66,465 |
| Insurance | $46,434 | $8,072 | - | $54,506 |
| Fees for Services Accounting | - | $50,892 | - | $50,892 |
| Other Expenses | $44,252 | $4,504 | - | $44,252 |
| Advertising | $12,396 | - | $9,651 | $22,047 |
| Total Functional Expenses | $1,554,980 | $236,496 | $64,488 | $1,855,964 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,855,964 |
| Total Expenses per Audited Statements | $1,855,964 |
| Total Expenses per Form 990 | $1,855,964 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $250,578 |
| Fundraising Direct Expenses | $48,695 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Celebration Eve | $174,102 | $174,102 | $29,591 | $144,511 |
| Golf Fundraiser | $76,476 | $76,476 | $19,104 | $57,372 |
| Total Events | $250,578 | $250,578 | $48,695 | $201,883 |
| Liability | Amount |
|---|---|
| Other Payables | $28,617 |
“Prior to filing of the return, a draft copy is provided to the entire finance committee for their review, comment or question so that the final return is understood and approved as filed.”
“An annual discussion is held with all appropriate parties relating to the conflict of interest policies, and any issue brought to the attention of management at any time during the year is resolved.”
“Data is obtained from the south carolina association of non profit organizations that provides comparative compensation information for similar organizations and is used by a committee of the board of directors to objectively determine the amount of compensation for the key employees. This is documented in the books and records of the center.”
“The governing documents, policies and financial statements are available at the main office of the organization and may be obtained upon request.”
“The children's center provides affordable high quality education and childcare for working families throughout the lowcountry.”
“To support the operations of the school.”
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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|---|---|---|
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CURRENT TREA |
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| IRS990/FormationYr | 0 | 1967 |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GovernmentGrantsAmt | 0 | 98219 |
| IRS990/GrantsToIndividualsInd | 0 | false |
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| IRS990/GrossReceiptsAmt | 0 | 2044086 |
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| IRS990/IndependentAuditFinclStmtInd | 0 | true |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8072 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 46434 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 54506 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 10500 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 10500 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 71271 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 71271 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1179275 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1360372 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1888945 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2831799 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2728882 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4617827 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE CHILDREN'S CENTER PROVIDES AFFORDABLE HIGH QUALITY EDUCATION AND CHILDCARE FOR WORKING FAMILIES THROUGHOUT THE LOWCOUNTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5063098 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5247430 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 201883 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 44905 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4431717 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4670632 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 51977 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 43971 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD AND KITCHEN SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | SPECIAL PROGRAMS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12280 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4504 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 110522 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 114324 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 40538 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 44252 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122802 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 114324 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 45042 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 44252 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 27526 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 28617 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 624410 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ABC FUNDS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 448287 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 448287 |
| IRS990/OtherRevenueTotalAmt | 0 | 448287 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 19472 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 75526 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 905234 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1000232 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1490 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5718 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 68858 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 76066 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15050 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14827 |
| IRS990/PrincipalOfficerNm | 0 | BARBARA PAWLISHYN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 543563 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 543563 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE CHILDREN'S CENTER PROVIDES AFFORDABLE HIGH QUALITY EDUCATION AND CHILDCARE FOR WORKING FAMILIES THROUGHOUT THE LOWCOUNTRY. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1554980 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 711157 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 47950 |
| IRS990/PYOtherExpensesAmt | 0 | 613052 |
| IRS990/PYOtherRevenueAmt | 0 | 346497 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 478764 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -124687 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1096003 |
| IRS990/PYTotalExpensesAmt | 0 | 1709055 |
| IRS990/PYTotalRevenueAmt | 0 | 1584368 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 139427 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 360227 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 438219 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 1,072,754 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1178674 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 853115 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 961407 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1842161 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 834260 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 5669617 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 71271 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 47950 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1660 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6232 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 855 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 127968 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2483917 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 250578 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 182011 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 247199 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 174645 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 218321 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1072754 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.73950 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.73490 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 5080425 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 589192 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1178674 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 853115 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 961407 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1842161 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 834260 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 5669617 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6870339 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.20000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2260809 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1305797 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3566606 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 51977 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 43972 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 4531 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 12000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 46387 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 51977 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 5590 |
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