Civic Intelligence

World-Class Childcare Inc.

990 • Fiscal year 2017 • EIN 58-2653810

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 01, 2019

9555 Tara BlvdJonesboro, GA 30236

(770) 471-3934

Siviq Scores

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

Liabilities / Assets

89th percentile

0.71x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.51x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

84th percentile

31%

Higher net margin than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$39,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$533,250

No earlier filing loaded for comparison.

Net Assets

$152,177

No earlier filing loaded for comparison.

Liabilities

$381,073

No earlier filing loaded for comparison.

Revenue

$753,377

No earlier filing loaded for comparison.

Expenses

$520,311

No earlier filing loaded for comparison.

Net Income

$233,066

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $533,250Liabilities 2017: $381,073Net Assets 2017: $152,1772017Assets 2018: $528,307Liabilities 2018: $231,308Net Assets 2018: $296,9992018Assets 2019: $577,097Liabilities 2019: $41,718Net Assets 2019: $535,3792019Assets 2020: $642,092Liabilities 2020: $19,976Net Assets 2020: $622,1162020Assets 2021: $809,383Liabilities 2021: $149,900Net Assets 2021: $659,4832021Assets 2022: $1,218,802Liabilities 2022: $288,379Net Assets 2022: $930,4232022Assets 2023: $1,006,265Liabilities 2023: $155,303Net Assets 2023: $850,9622023Assets 2024: $1,044,310Liabilities 2024: $117,993Net Assets 2024: $926,3172024

Highlighted filing

2017

Assets$533,250
Liabilities$381,073
Net Assets$152,177

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $753,377Expenses 2017: $520,311Net Income 2017: $233,0662017Revenue 2018: $846,323Expenses 2018: $625,682Net Income 2018: $220,6412018Revenue 2019: $978,388Expenses 2019: $681,655Net Income 2019: $296,7332019Revenue 2020: $980,171Expenses 2020: $771,223Net Income 2020: $208,9482020Revenue 2021: $1,072,548Expenses 2021: $1,020,569Net Income 2021: $51,9792021Revenue 2022: $1,443,045Expenses 2022: $1,172,103Net Income 2022: $270,9422022Revenue 2023: $1,321,780Expenses 2023: $1,401,242Net Income 2023: -$79,4622023Revenue 2024: $1,057,383Expenses 2024: $969,079Net Income 2024: $88,3042024

Highlighted filing

2017

Revenue$753,377
Expenses$520,311
Net Income$233,066
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 1, 2019
Return Version
2017v2.3
Gross Receipts
$753,377
Mission and Program Overview

Mission

Provide child care services for low income/in-need families in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$509,075-
Cash and Non-Interest-Bearing Accounts-$24,175-
Total Assets$0$533,250▲ $533,250
Liabilities
Other Liabilities-$381,073-
Total Liabilities$0$381,073▲ $381,073
Net Assets / Fund Balance
Unrestricted Net Assets-$152,177-
Total Net Assets Fund Balance$0$152,177▲ $152,177
Total Liabilities and Net Assets / Fund Balance$0$533,250▲ $533,250

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$509,075$125,925$635,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ibuka RamseyPresidentFT$39,000$39,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$753,377
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$233,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$332,559
Salaries, Compensation, and Employee Benefits$187,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$188,897--$188,897
Other Salaries and Wages$126,160--$126,160
Current Officers, Directors, Trustees, and Key Employees$39,000--$39,000
Payroll Taxes$19,277--$19,277
All Other Expenses$17,478--$17,478
Insurance$14,804--$14,804
Travel$12,866--$12,866
Other Expenses$8,808--$8,808
Office Expenses$8,130--$8,130
Advertising$4,878--$4,878
Fees for Services Legal$4,000--$4,000
Other Employee Benefits$3,315--$3,315
Fees for Services Other$2,571--$2,571
Fees for Services Management$2,045--$2,045
Total Functional Expenses$520,311$0$0$520,311
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ibuka RamseyDirectorLoan From DirectorNo$363,390
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Ibuka Ramsey$369,353
Note Payable on Mercedes$11,720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
World Class Childcare
EIN
58-2653810
Phone
7704713934
Address
9555 TARA BLVD, JONESBORO, GA 30236

Signing Officer

Name
Ibuka Ramsey
Title
President
Phone
7704713934
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ibuka Ramsey
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
3
Employees
15

Preparer

Firm
David Murray CPA Pc
Address
2727 PACES FERRY RD SE STE 1-125, ATLANTA, GA 30339-6104
Preparer
Dave Murray
Phone
7704324206
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -80,889

Raw XML Appendix262 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/ProgramServicesAmt04878
IRS990/AdvertisingGrp/TotalAmt04878
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017478
IRS990/AllOtherExpensesGrp/TotalAmt017478
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0IBUKA RAMSEY
IRS990/BooksInCareOfDetail/PhoneNum07704713934
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0829 NATCHEZ VALLEY
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAYSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
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IRS990/CollectionsOfArtInd0false
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt039000
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IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0332559
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0753377
IRS990/CYRevenuesLessExpensesAmt0233066
IRS990/CYSalariesCompEmpBnftPaidAmt0187752
IRS990/CYTotalExpensesAmt0520311
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0753377
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IRS990/DeductibleNonCashContriInd0false
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IRS990/EmployeeCnt015
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IRS990/ExpenseAmt0520311
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04000
IRS990/FeesForServicesLegalGrp/TotalAmt04000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt02045
IRS990/FeesForServicesManagementGrp/TotalAmt02045
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02571
IRS990/FeesForServicesOtherGrp/TotalAmt02571
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0IBUKA RAMSEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt039000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0753377
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ProgramServicesAmt014804
IRS990/InsuranceGrp/TotalAmt014804
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0125925
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0509075
IRS990/LandBldgEquipCostOrOtherBssAmt0635000
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt0152177
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0188897
IRS990/OccupancyGrp/TotalAmt0188897
IRS990/OfficeExpensesGrp/ProgramServicesAmt08130
IRS990/OfficeExpensesGrp/TotalAmt08130
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-80889
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03315
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03315
IRS990/OtherExpensesGrp/Desc0FOOD AND FOOD SUPPLIES
IRS990/OtherExpensesGrp/Desc1SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MILK DELIVERY
IRS990/OtherExpensesGrp/ProgramServicesAmt045425
IRS990/OtherExpensesGrp/ProgramServicesAmt112065
IRS990/OtherExpensesGrp/ProgramServicesAmt210592
IRS990/OtherExpensesGrp/ProgramServicesAmt38808
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IRS990/OtherExpensesGrp/TotalAmt112065
IRS990/OtherExpensesGrp/TotalAmt210592
IRS990/OtherExpensesGrp/TotalAmt38808
IRS990/OtherLiabilitiesGrp/EOYAmt0381073
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0126160
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126160
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt019277
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0IBUKA RAMSEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0753377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0753377
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0233066
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0753377
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0509075
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0125925
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0635000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0369353
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO IBUKA RAMSEY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE ON MERCEDES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0509075
IRS990ScheduleD/TotalLiabilityAmt0381073
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0IBUKA RAMSEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0363390
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LOAN FROM DIRECTOR
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE -80,889
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ProgramServicesAmt012866
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0IBUKA RAMSEY
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ReturnHeader/BusinessOfficerGrp/PhoneNum07704713934
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ReturnHeader/Filer/EIN0582653810
ReturnHeader/Filer/PhoneNum07704713934
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0303396104
ReturnHeader/PreparerPersonGrp/PhoneNum07704324206
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVE MURRAY
ReturnHeader/ReturnTs02019-11-06T12:07:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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Filings