Civic Intelligence

Clemson Child Development Center

990 • Fiscal year 2023 • EIN 57-0513622

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

216 Butler StreetClemson, SC 29631

(864) 654-3345

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$31,273

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

30%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,323,579

Up $215,347 (+19%) from 2022

Net Assets

Up

$1,315,097

Up $209,355 (+19%) from 2022

Liabilities

Up

$8,482

Up $5,992 (+241%) from 2022

Revenue

Up

$1,022,019

Up $236,410 (+30%) from 2022

Expenses

Up

$823,360

Up $272,006 (+49%) from 2022

Net Income

Down

$198,659

Down $35,596 (-15%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$1,323,579
Liabilities$8,482
Net Assets$1,315,097

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$1,022,019
Expenses$823,360
Net Income$198,659
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$1,022,019
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$201,988$484,999▲ $283,011
Land, Buildings, and Equipment, Net$5,123$405,701▲ $400,578
Savings and Temporary Cash Investments$75,000$221,467▲ $146,467
Cash and Non-Interest-Bearing Accounts$822,742$212,273▼ $610,469
Total Assets$1,108,232$1,323,579▲ $215,347
Other Assets Total$3,379$-861▼ $4,240
Liabilities
Other Liabilities$2,490$7,464▲ $4,974
Accounts Payable and Accrued Expenses-$1,018-
Total Liabilities$2,490$8,482▲ $5,992
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$980,257-
Net Assets Without Donor Restrictions$1,105,742$334,840▼ $770,902
Total Net Assets Fund Balance$1,105,742$1,315,097▲ $209,355
Total Liabilities and Net Assets / Fund Balance$1,108,232$1,323,579▲ $215,347

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$282,099$14,847$296,946
Other Land Buildings$121,311$20,225$141,536
Equipment$2,291$7,976$10,267
Other Assets Org$1,000--
Other Securities$25,796--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon HwuExecutive DirectorFT$31,273$31,273
Mary WesleyExecutive DirectorFT$23,949$23,949

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$784,046
Program Service Revenue
$219,453
Investment Income
$18,520
Other Revenue
$0
All Other Contributions
$152,287
Change in Net Assets
$198,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$555,386
Other Expenses$267,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,587$31,273-$483,860
All Other Expenses$72,289--$72,289
Payroll Taxes$39,442$4,204-$43,646
Occupancy$39,855--$39,855
Depreciation Depletion$34,552$1,676-$36,228
Current Officers, Directors, Trustees, and Key Employees-$23,949-$23,949
Other Employee Benefits$3,931--$3,931
Fees for Services Other-$3,834-$3,834
Fees for Services Accounting-$2,330-$2,330
Advertising$1,726--$1,726
Insurance$489$708-$1,197
Other Expenses$35,004$955-$955
Office Expenses-$664-$664
Travel-$25-$25
Total Functional Expenses$753,742$69,618$0$823,360
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$15,725$15,725-$15,725
Total Events$15,725$15,725-$15,725
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$5,215
Prepaid Tuition Deposits$2,249
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
Address
216 Butler Street, Clemson, SC 29631

Signing Officer

Name
Charlotte Holt
Title
President
Phone
8646543345
Signed
2024-05-14
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/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide affordable, quality childcare and preschool education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01105742
IRS990/NetAssetsOrFundBalancesEOYAmt01315097
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt010993
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01105742
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0334840
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt039855
IRS990/OccupancyGrp/TotalAmt039855
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0664
IRS990/OfficeExpensesGrp/TotalAmt0664
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03379
IRS990/OtherAssetsTotalGrp/EOYAmt0-861
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03931
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03931
IRS990/OtherExpensesGrp/Desc0Classroom Supplies
IRS990/OtherExpensesGrp/Desc1Food Supplies
IRS990/OtherExpensesGrp/Desc2Deisgnated Funds
IRS990/OtherExpensesGrp/Desc3GainLoss on Asset Disposal
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0955
IRS990/OtherExpensesGrp/ProgramServicesAmt010873
IRS990/OtherExpensesGrp/ProgramServicesAmt162994
IRS990/OtherExpensesGrp/ProgramServicesAmt235004
IRS990/OtherExpensesGrp/TotalAmt010873
IRS990/OtherExpensesGrp/TotalAmt162994
IRS990/OtherExpensesGrp/TotalAmt235004
IRS990/OtherExpensesGrp/TotalAmt3955
IRS990/OtherLiabilitiesGrp/BOYAmt02490
IRS990/OtherLiabilitiesGrp/EOYAmt07464
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031273
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452587
IRS990/OtherSalariesAndWagesGrp/TotalAmt0483860
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04204
IRS990/PayrollTaxesGrp/ProgramServicesAmt039442
IRS990/PayrollTaxesGrp/TotalAmt043646
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Charlotte Holt
IRS990/PriorPeriodAdjustmentsAmt0-297
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0219453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0219453
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0584100
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0793
IRS990/PYOtherExpensesAmt0264901
IRS990/PYProgramServiceRevenueAmt0200716
IRS990/PYRevenuesLessExpensesAmt0234255
IRS990/PYSalariesCompEmpBnftPaidAmt0286453
IRS990/PYTotalExpensesAmt0551354
IRS990/PYTotalRevenueAmt0785609
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0198659
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0987774
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0221467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0768515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0584577
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0621503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0385008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0322524
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02682127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018520
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0704
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0839
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021063
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99220
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt02682127
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0768515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0584577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0621503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0385008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0322524
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02682127
IRS990ScheduleA/TotalSupportAmt02703190
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02291
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07976
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010267
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0282099
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014847
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0296946
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0-1861
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Undeposited Funds
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Employee cash Advances
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121311
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020225
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Tuition Deposits
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0459203
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt125796
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Brokerage Acct
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Brokerage Acct - Donated Stocks
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0405701
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0-861
IRS990ScheduleD/TotalBookValueSecuritiesAmt0484999
IRS990ScheduleD/TotalLiabilityAmt07464
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Parking
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015725
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015725
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false

Document Assets

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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