Civic Intelligence

National Early Childhood Program Accreditation Commission Inc.

990 • Fiscal year 2013 • EIN 58-2037409

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

Organization ProfileWWW.NECPA.NET
PO Box 294822116

(855) 706-3272

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.26x

Higher debt load relative to assets than 72% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

55th percentile

0.06x

Higher debt load relative to revenue than 55% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

51st percentile

$5,400

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

3rd percentile

-48%

Faster asset growth than 3% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Flat

$170,875

Flat from 2013

Net Assets

Flat

$125,875

Flat from 2013

Liabilities

Flat

$45,000

Flat from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin12th percentile

Revenue

Flat

$722,335

Flat from 2013

Expenses

Flat

$885,709

Flat from 2013

Net Income

Flat

-$163,374

Flat from 2013

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $337,509Liabilities 2010: $0Net Assets 2010: $337,5092010Assets 2011: $447,950Liabilities 2011: $0Net Assets 2011: $447,9502011Assets 2012: $329,042Liabilities 2012: $0Net Assets 2012: $329,0422012Assets 2013: $170,875Liabilities 2013: $45,000Net Assets 2013: $125,8752013Assets 2013: $170,875Liabilities 2013: $45,000Net Assets 2013: $125,8752013Assets 2014: $369,555Liabilities 2014: $21,154Net Assets 2014: $348,4012014Assets 2015: $365,843Liabilities 2015: $11,125Net Assets 2015: $354,7182015Assets 2016: $371,319Liabilities 2016: $4,736Net Assets 2016: $366,5832016Assets 2017: $561,354Liabilities 2017: $8,577Net Assets 2017: $552,7772017Assets 2018: $628,377Liabilities 2018: $18,245Net Assets 2018: $610,1322018Assets 2019: $606,228Liabilities 2019: $12,724Net Assets 2019: $593,5042019Assets 2020: $786,200Liabilities 2020: $90,567Net Assets 2020: $695,6332020Assets 2021: $762,061Liabilities 2021: $2,774Net Assets 2021: $759,2872021Assets 2022: $858,785Liabilities 2022: $3,038Net Assets 2022: $855,7472022Assets 2023: $930,811Liabilities 2023: $0Net Assets 2023: $930,8112023Assets 2024: $1,178,756Liabilities 2024: $205Net Assets 2024: $1,178,5512024

Highlighted filing

2013

Assets$170,875
Liabilities$45,000
Net Assets$125,875
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $611,4432010Expenses 2011: $788,4052011Expenses 2012: $947,7912012Revenue 2013: $722,335Expenses 2013: $885,709Net Income 2013: -$163,3742013Revenue 2013: $722,335Expenses 2013: $885,709Net Income 2013: -$163,3742013Revenue 2014: $989,588Expenses 2014: $767,062Net Income 2014: $222,5262014Revenue 2015: $786,842Expenses 2015: $780,525Net Income 2015: $6,3172015Revenue 2016: $811,174Expenses 2016: $794,333Net Income 2016: $16,8412016Revenue 2017: $953,806Expenses 2017: $766,826Net Income 2017: $186,9802017Revenue 2018: $861,943Expenses 2018: $797,112Net Income 2018: $64,8312018Revenue 2019: $974,970Expenses 2019: $991,598Net Income 2019: -$16,6282019Revenue 2020: $917,925Expenses 2020: $788,421Net Income 2020: $129,5042020Revenue 2021: $1,039,202Expenses 2021: $975,548Net Income 2021: $63,6542021Revenue 2022: $1,381,725Expenses 2022: $1,285,265Net Income 2022: $96,4602022Revenue 2023: $1,330,146Expenses 2023: $1,255,082Net Income 2023: $75,0642023Revenue 2024: $1,714,079Expenses 2024: $1,466,339Net Income 2024: $247,7402024

Highlighted filing

2013

Revenue$722,335
Expenses$885,709
Net Income-$163,374
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$722,335
Mission and Program Overview

Mission

The national early childhood program accreditation was established to encourage quality and recognize excellence in early childhood programs throughout the united states and other countries. We pledge to remain foucused on the interests of children by promoting benchmarks for high quality standards throughout the early care and education profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$329,042$98,359▼ $230,683
Intangible Assets-$65,000-
Land, Buildings, and Equipment, Net-$7,516-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$329,042$170,875▼ $158,167
Other Assets Total-$0-
Liabilities
Other Liabilities-$45,000-
Total Liabilities$0$45,000▲ $45,000
Net Assets / Fund Balance
Unrestricted Net Assets$329,042$125,875▼ $203,167
Total Net Assets Fund Balance$329,042$125,875▼ $203,167
Total Liabilities and Net Assets / Fund Balance$329,042$170,875▼ $158,167

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,516$835$8,351
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
Andrea SeidmanVice President$5,400$5,400
Andre RansomBoard Member$3,600$3,600

Board Members and Trustees

NameTitle
Kyle SmithPresident
Donna MasonBoard Member
Roseann DrewBoard Member
Missy WebbExecutive Director
Mark L Rosenberg EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$722,333
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-163,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$876,709
Salaries, Compensation, and Employee Benefits$9,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$221,930$50,000-$271,930
Travel$171,813--$171,813
Fees for Services Other$99,046--$99,046
All Other Expenses$46,376$5,301-$51,677
Occupancy$28,401$11,361-$39,762
Fees for Services Accounting-$27,094-$27,094
Fees for Services Legal-$25,983-$25,983
Office Expenses$23,760--$23,760
Other Expenses$23,958$23,730-$23,730
Information Technology$21,719--$21,719
Advertising$19,028--$19,028
Conferences and Meetings$13,560--$13,560
Current Officers, Directors, Trustees, and Key Employees$9,000--$9,000
Depreciation Depletion$835--$835
Total Functional Expenses$717,236$168,473$0$885,709
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
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
Nac/ccp$45,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

“No review was or will be conducted.”

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

“The organization makes it's governing documents, conflict of interest policy, and financial statements available to the public by request.”

Filing and Contact Details

Filer

EIN
58-2037409
Phone
8557063272

Signing Officer

Name
Missy Webb
Title
Executive Director
Signed
2014-11-17

Organization Details

Formed
1993
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
6
Employees
0
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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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3170584
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4217207
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt025000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt057
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0947791
IRS990/PYOtherRevenueAmt0191495
IRS990/PYProgramServiceRevenueAmt0612331
IRS990/PYRevenuesLessExpensesAmt0-118908
IRS990/PYTotalExpensesAmt0947791
IRS990/PYTotalRevenueAmt0828883
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-163374
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt025000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0207
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0976
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01308
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0722333
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0612331
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0694479
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0634136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0406814
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03070093
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01308
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0191495
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0204301
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0200114
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt086956
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0682866
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.81900
IRS990ScheduleA/PublicSupportTotal509Amt03095093
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0722333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0637331
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0694479
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0634136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0406814
IRS990ScheduleA/Total509Grp/TotalAmt03095093
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0722335
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0828883
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0898846
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0834457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0494746
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03779267
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt07516
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0835
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08351
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NAC/CCP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07516
IRS990ScheduleD/TotalLiabilityAmt045000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt0329042
IRS990/TotalAssetsEOYAmt0170875
IRS990/TotalAssetsGrp/BOYAmt0329042
IRS990/TotalAssetsGrp/EOYAmt0170875
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168473
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0717236
IRS990/TotalFunctionalExpensesGrp/TotalAmt0885709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt045000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt045000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0329042
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125875
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt018217
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt018217
IRS990/TotalProgramServiceExpensesAmt0717236
IRS990/TotalProgramServiceRevenueAmt0722333
IRS990/TotalReportableCompFromOrgAmt09000
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0722333
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0722335
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0329042
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0170875
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0171813
IRS990/TravelGrp/TotalAmt0171813
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$170,875
Liabilities
$45,000
Net assets
$125,875
Revenue
$722,335
Expenses
$885,709
Net income
-$163,374
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$1.71$1.47$0.25
2023Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$1.33$1.26$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$1.38$1.29$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$1.04$0.98$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.09$0.70$0.92$0.79$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.01$0.59$0.97$0.99$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.02$0.61$0.86$0.80$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.01$0.55$0.95$0.77$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$0.81$0.79$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.35$0.79$0.78$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.02$0.35$0.99$0.77$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.05$0.13$0.72$0.89$0.16
2013Summary only. Only limited summary data is available for this year.$0.17$0.05$0.13$0.72$0.89$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$0.61