Civic Intelligence

First Step Day Care Center Inc.

990 • Fiscal year 2014 • EIN 58-2270013

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 14, 2015

Organization ProfileN/A
PO Box 2252Macon, GA 31203-2252

(478) 784-7075

Siviq Scores

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

Liabilities / Assets

97th percentile

2.66x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.31x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

31st percentile

-4.6%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

80th percentile

$14,880

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

40th percentile

-2.1%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-19%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$23,292

Down $501 (-2.1%) from 2013

Net Assets

Down

-$38,752

Down $9,171 (-31%) from 2013

Liabilities

Up

$62,044

Up $8,670 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin31st percentile

Revenue

Down

$201,013

Down $47,763 (-19%) from 2013

Expenses

Down

$210,186

Down $21,800 (-9.4%) from 2013

Net Income

Down

-$9,173

Down $25,963 (-155%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$100K$50K$0-$50K-$100KAssets 2010: $1,988Liabilities 2010: $37,233Net Assets 2010: -$35,2452010Assets 2011: $318Liabilities 2011: $54,350Net Assets 2011: -$54,0322011Assets 2012: $5,027Liabilities 2012: $51,399Net Assets 2012: -$46,3722012Assets 2013: $23,793Liabilities 2013: $53,374Net Assets 2013: -$29,5812013Assets 2014: $23,292Liabilities 2014: $62,044Net Assets 2014: -$38,7522014Assets 2015: $33,992Liabilities 2015: $62,622Net Assets 2015: -$28,6302015

Highlighted filing

2014

Assets$23,292
Liabilities$62,044
Net Assets-$38,752
Open 2014 Filing

Operations Trend

Revenue Growth23rd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $239,5322010Expenses 2011: $201,2242011Revenue 2012: $191,216Expenses 2012: $183,558Net Income 2012: $7,6582012Revenue 2013: $248,776Expenses 2013: $231,986Net Income 2013: $16,7902013Revenue 2014: $201,013Expenses 2014: $210,186Net Income 2014: -$9,1732014Revenue 2015: $209,460Expenses 2015: $199,341Net Income 2015: $10,1192015

Highlighted filing

2014

Revenue$201,013
Expenses$210,186
Net Income-$9,173
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 14, 2015
Return Version
2014v5.0
Gross Receipts
$202,891
Mission and Program Overview

Mission

To provide quality daycare for lower income working families.first step promotes a safe developmentally appropriate environment for pre school and school children. First step also provides a stimulating early care and educational experience while promoting each child's social, emotional, physical and cognitive development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,768$14,780▲ $12
Land, Buildings, and Equipment, Net$9,025$7,035▼ $1,990
Receivables From Officers Etc-$1,105-
Other Notes and Loans Receivable, Net-$372-
Total Assets$23,793$23,292▼ $501
Liabilities
Other Liabilities$53,374$62,044▲ $8,670
Total Liabilities$53,374$62,044▲ $8,670
Net Assets / Fund Balance
Unrestricted Net Assets$-29,581$-38,752▼ $9,171
Total Net Assets Fund Balance$-29,581$-38,752▼ $9,171
Total Liabilities and Net Assets / Fund Balance$23,793$23,292▼ $501

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,035$98,223$105,258
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Angela EdmondsDirectorFT$14,880$14,880

Board Members and Trustees

NameTitle
Jacquelyn MclaughlinTrustee
Shelton BrownTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$199,658
Investment Income
$0
Other Revenue
$1,355
Change in Net Assets
$-9,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$136,946
Other Expenses$73,240
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,298--$112,298
Occupancy$23,492--$23,492
Current Officers, Directors, Trustees, and Key Employees$5,952$8,928-$14,880
Payroll Taxes$8,324$1,444-$9,768
Fees for Services Accounting-$7,692-$7,692
All Other Expenses$2,955$4,566-$7,521
Other Expenses$2,808$3,635-$2,808
Depreciation Depletion-$1,990-$1,990
Advertising$225--$225
Interest-$77-$77
Total Functional Expenses$181,854$28,332$0$210,186
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,233
Fundraising Direct Expenses$1,878
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 Officers, Directors, Trustees, and Key Employees-$1,105-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica Payable$86,158
Federal W/h Payable$29,722
Retirement Payable$3,750
Refund Payable$943
Due to State Bank$407
State W/h Payable$126
Suta Payable$4
Federal Taxes-
State W/h Taxes-
Garnishment Payable-
N/p - Rivoli Bank-
N/p - E. Smith-
LESS: DEPOSITORY RECEIPTS-
N\P - BEULAHLAND BIBLE CHURCH$-59,066
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

“Director reviews the return prior to giving permission to electronically file.”

Form 990, Page 6, Part VI, Line 19

“Documents made available to the public by request.”

Filing and Contact Details

Filer

Filer Name
First Step Learning Center Inc
EIN
58-2270013
Phone
4787847075
Address
PO BOX 2252, MACON, GA 31203-2252

Signing Officer

Name
Angela D Edmonds
Title
Director
Phone
4787847075
Signed
2015-11-14
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
3
Employees
13

Preparer

Firm
Richardson Financial Inc
Address
2040 BOWMAN PARK STE B, MACON, GA 31210-5782
Preparer
Rudell Richardson CPA
Phone
4787421900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide quality daycare for lower income working families.first step promotes a safe developmentally appropriate environment for pre school and school children. First step also provides a stimulating early care and educational experience while promoting each child's social, emotional, physical and cognitive development.”

Form 990, Part XI, Line 9

“ROUNDING 2 ROUNDING 0”

Raw XML Appendix333 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE QUALITY DAYCARE FOR LOWER INCOME WORKING FAMILIES.FIRST STEP PROMOTES A SAFE DEVELOPMENTALLY APPROPRIATE ENVIRONMENT FOR PRE SCHOOL AND SCHOOL CHILDREN. FIRST STEP ALSO PROVIDES A STIMULATING EARLY CARE AND EDUCATIONAL EXPERIENCE WHILE PROMOTING EACH CHILD'S SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTOR REVIEWS THE RETURN PRIOR TO GIVING PERMISSION TO ELECTRONICALLY FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE TO THE PUBLIC BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 2 ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028332
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181854
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210186
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053374
IRS990/TotalLiabilitiesEOYAmt062044
IRS990/TotalLiabilitiesGrp/BOYAmt053374
IRS990/TotalLiabilitiesGrp/EOYAmt062044
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-29581
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-38752
IRS990/TotalProgramServiceExpensesAmt0181854
IRS990/TotalProgramServiceRevenueAmt0199658
IRS990/TotalReportableCompFromOrgAmt014880
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199658
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023793
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023292
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-29581
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-38752
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA D EDMONDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04787847075
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEP LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0582270013
ReturnHeader/Filer/PhoneNum04787847075
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2252
ReturnHeader/Filer/USAddress/CityNm0MACON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0312032252
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582224164
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARDSON FINANCIAL INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02040 BOWMAN PARK STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0312105782
ReturnHeader/PreparerPersonGrp/PhoneNum04787421900
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUDELL RICHARDSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-16T16:23:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,292
Liabilities
$62,044
Net assets
-$38,752
Revenue
$201,013
Expenses
$210,186
Net income
-$9,173
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.63$0.29$2.09$1.99$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.62$0.39$2.01$2.10$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.53$0.30$2.49$2.32$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.51$0.46$1.91$1.84$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.54$0.54$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.37$0.35$2.40