Civic Intelligence

Clemson Child Development Center

EIN 57-0513622 • 501(c)3 • Clemson, SC

Profile

To provide affordable, quality childcare and preschool education.

216 Butler StreetClemson, SC 29631

www.clemsoncdc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.8%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-4.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,220,275

Down $103,304 (-7.8%) from 2023

Liabilities

Up

$8,942

Up $460 (+5.4%) from 2023

Net Assets

Down

$1,211,333

Down $103,764 (-7.9%) from 2023

Revenue

Down

$979,751

Down $42,268 (-4.1%) from 2023

Expenses

Up

$1,083,515

Up $260,155 (+32%) from 2023

Net Income

Down

-$103,764

Down $302,423 (-152%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2010: $71,470Liabilities 2010: $19,846Net Assets 2010: $51,6242010Assets 2011: $33,711Liabilities 2011: $46,822Net Assets 2011: -$13,1112011Assets 2012: $62,372Liabilities 2012: $39,317Net Assets 2012: $23,0552012Assets 2013: $83,194Liabilities 2013: $17,334Net Assets 2013: $65,8602013Assets 2014: $108,599Liabilities 2014: $8,501Net Assets 2014: $100,0982014Assets 2015: $162,852Liabilities 2015: $9,664Net Assets 2015: $153,1882015Assets 2016: $216,687Liabilities 2016: $8,384Net Assets 2016: $208,3032016Assets 2017: $338,697Liabilities 2017: $10,975Net Assets 2017: $327,7222017Assets 2018: $410,813Liabilities 2018: $13,668Net Assets 2018: $397,1452018Assets 2019: $499,117Liabilities 2019: $13,583Net Assets 2019: $485,5342019Assets 2020: $590,265Liabilities 2020: $16,825Net Assets 2020: $573,4402020Assets 2021: $877,272Liabilities 2021: $20,344Net Assets 2021: $856,9282021Assets 2022: $1,108,232Liabilities 2022: $2,490Net Assets 2022: $1,105,7422022Assets 2023: $1,323,579Liabilities 2023: $8,482Net Assets 2023: $1,315,0972023Assets 2024: $1,220,275Liabilities 2024: $8,942Net Assets 2024: $1,211,3332024

Highlighted filing

2024

Assets$1,220,275
Liabilities$8,942
Net Assets$1,211,333

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $543,100Expenses 2010: $577,017Net Income 2010: -$33,9172010Revenue 2011: $499,643Expenses 2011: $564,378Net Income 2011: -$64,7352011Expenses 2012: $519,2582012Revenue 2013: $521,329Expenses 2013: $478,524Net Income 2013: $42,8052013Revenue 2014: $510,982Expenses 2014: $476,474Net Income 2014: $34,5082014Revenue 2015: $537,696Expenses 2015: $484,606Net Income 2015: $53,0902015Revenue 2016: $564,006Expenses 2016: $508,891Net Income 2016: $55,1152016Revenue 2017: $587,359Expenses 2017: $467,940Net Income 2017: $119,4192017Revenue 2018: $570,818Expenses 2018: $504,194Net Income 2018: $66,6242018Revenue 2019: $603,769Expenses 2019: $515,380Net Income 2019: $88,3892019Revenue 2020: $503,892Expenses 2020: $416,375Net Income 2020: $87,5172020Revenue 2021: $789,718Expenses 2021: $524,651Net Income 2021: $265,0672021Revenue 2022: $785,609Expenses 2022: $551,354Net Income 2022: $234,2552022Revenue 2023: $1,022,019Expenses 2023: $823,360Net Income 2023: $198,6592023Revenue 2024: $979,751Expenses 2024: $1,083,515Net Income 2024: -$103,7642024

Highlighted filing

2024

Revenue$979,751
Expenses$1,083,515
Net Income-$103,764

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$0.98$1.08$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.32$1.02$0.82$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.79$0.55$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.79$0.52$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.57$0.50$0.42$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.60$0.52$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.57$0.50$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.59$0.47$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.56$0.51$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.54$0.48$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.51$0.48$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.07$0.52$0.48$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.04$0.02$0.52
2011Summary only. Only limited summary data is available for this year.$0.03$0.05$0.01$0.50$0.56$0.06
2010Summary only. Only limited summary data is available for this year.$0.07$0.02$0.05$0.54$0.58$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.1
Gross Receipts
$979,751
Mission and Program Overview

Mission

To provide affordable quality childcare and preschool education

To provide affordable, quality childcare and preschool education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$484,999$437,243▼ $47,756
Savings and Temporary Cash Investments$221,467$423,927▲ $202,460
Land, Buildings, and Equipment, Net$405,701$341,913▼ $63,788
Cash and Non-Interest-Bearing Accounts$212,273$17,192▼ $195,081
Total Assets$1,323,579$1,220,275▼ $103,304
Other Assets Total$-861--
Liabilities
Other Liabilities$7,464$6,467▼ $997
Accounts Payable and Accrued Expenses$1,018$2,475▲ $1,457
Total Liabilities$8,482$8,942▲ $460
Net Assets / Fund Balance
Net Assets With Donor Restrictions$980,257$1,044,061▲ $63,804
Net Assets Without Donor Restrictions$334,840$167,272▼ $167,568
Total Net Assets Fund Balance$1,315,097$1,211,333▼ $103,764
Total Liabilities and Net Assets / Fund Balance$1,323,579$1,220,275▼ $103,304

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$253,889$43,057$296,946
Other Land Buildings$86,649$54,887$141,536
Equipment$1,375$8,892$10,267
Other Securities$437,243--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlotte HoltPresident
Lisa HorstkampVice-President
Barbara ClarkDirector
Connie PowellDirector
David LiebmanDirector
Marty DuckenfieldDirector
Maureen WilliamsonDirector
Mary WesleyExecutive Director
Annie PlattSecretary
Chris CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$721,613
Program Service Revenue
$229,249
Investment Income
$29,734
Other Revenue
$-845
All Other Contributions
$127,161
Change in Net Assets
$-103,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,671
Other Expenses$317,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$600,566$70,655-$671,221
Occupancy$65,834--$65,834
Depreciation Depletion$61,980$1,808-$63,788
Payroll Taxes$45,566$8,040-$53,606
Current Officers, Directors, Trustees, and Key Employees-$35,327-$35,327
All Other Expenses$17,167--$17,167
Office Expenses-$6,211-$6,211
Other Employee Benefits$5,517--$5,517
Insurance$3,844$912-$4,756
Fees for Services Accounting-$3,801-$3,801
Advertising$2,814--$2,814
Fees for Services Other-$2,627-$2,627
Other Expenses$77,952$726-$726
Travel$459$209-$668
Total Functional Expenses$953,199$130,316$0$1,083,515
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Parking----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$6,467
Prepaid Tuition Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Board has reviewed the Form 990 documents prior to submission.

Governing documents etc available to public Part VI line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Clemson Child Development Center
EIN
57-0513622
In Care Of
% Charlotte Holt
Phone
8646543345
Address
216 Butler Street, Clemson, SC 29631

Signing Officer

Name
Charlotte Holt
Title
President
Phone
8646543345
Signed
2025-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlotte Holt
Formed
1970
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
35
Volunteers
17

Preparer

Firm
Lindley Pettigrew and Co CPAs LLC
Address
122 Strode Circle, Clemson, SC 29631
Preparer
Art Tompkins
Phone
8646548999
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Prior period adjustments.

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IRS990/OtherExpensesGrp/ProgramServicesAmt157126
IRS990/OtherExpensesGrp/ProgramServicesAmt277952
IRS990/OtherExpensesGrp/TotalAmt014374
IRS990/OtherExpensesGrp/TotalAmt157126
IRS990/OtherExpensesGrp/TotalAmt277952
IRS990/OtherExpensesGrp/TotalAmt3726
IRS990/OtherLiabilitiesGrp/BOYAmt07464
IRS990/OtherLiabilitiesGrp/EOYAmt06467
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/BusinessCd1624410
IRS990/OtherRevenueMiscGrp/Desc0Services
IRS990/OtherRevenueMiscGrp/Desc1Unapplied Payments
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt080
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-925
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1-925
IRS990/OtherRevenueTotalAmt0-845
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt070655
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0600566
IRS990/OtherSalariesAndWagesGrp/TotalAmt0671221
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08040
IRS990/PayrollTaxesGrp/ProgramServicesAmt045566
IRS990/PayrollTaxesGrp/TotalAmt053606
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Charlotte Holt
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Other Fees
IRS990/ProgramServiceRevenueGrp/Desc2Late Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0223057
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14480
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21712
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0223057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14480
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21712
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0784046
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018521
IRS990/PYOtherExpensesAmt0267974
IRS990/PYOtherRevenueAmt0773
IRS990/PYProgramServiceRevenueAmt0218680
IRS990/PYRevenuesLessExpensesAmt0198660
IRS990/PYSalariesCompEmpBnftPaidAmt0555386
IRS990/PYTotalExpensesAmt0823360
IRS990/PYTotalRevenueAmt01022020
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-103764
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0978039
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0221467
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0423927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0821768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0768515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0584577
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0621503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0385008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03181371
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029734
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018520
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0704
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0839
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt050297
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98440
IRS990ScheduleA/PublicSupportPY170Pct00.99220
IRS990ScheduleA/PublicSupportTotal170Amt03181371
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0821768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0768515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0584577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0621503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0385008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03181371
IRS990ScheduleA/TotalSupportAmt03231668
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01375
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08892
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010267
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0253889
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043057
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0296946
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt086649
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt054887
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Tuition Deposits
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0437243
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Brokerage Acct
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0341913
IRS990ScheduleD/TotalBookValueSecuritiesAmt0437243
IRS990ScheduleD/TotalLiabilityAmt06467
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Parking
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board has reviewed the Form 990 documents prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior period adjustments.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01323579
IRS990/TotalAssetsEOYAmt01220275
IRS990/TotalAssetsGrp/BOYAmt01323579
IRS990/TotalAssetsGrp/EOYAmt01220275
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0721613
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0953199
IRS990/TotalFunctionalExpensesGrp/TotalAmt01083515
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08482
IRS990/TotalLiabilitiesEOYAmt08942
IRS990/TotalLiabilitiesGrp/BOYAmt08482
IRS990/TotalLiabilitiesGrp/EOYAmt08942
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01315097
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01211333
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0953199
IRS990/TotalProgramServiceRevenueAmt0229249
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0979751
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01323579
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01220275
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0209
IRS990/TravelGrp/ProgramServicesAmt0459
IRS990/TravelGrp/TotalAmt0668
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0216 Butler Street

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