Civic Intelligence

Culpeper Baptist Child Development Center Inc.

990 • Fiscal year 2024 • EIN 61-1667752

Aug 01, 2023 to Jul 31, 2024 • Filed on Oct 10, 2024

Organization ProfileN/A
318 South West StreetCulpeper, VA 22701

(540) 825-9798

Siviq Scores

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

Liabilities / Assets

74th percentile

0.28x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

32nd percentile

-2.9%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

57th percentile

$78,790

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

14th percentile

-10%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

54th percentile

11%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$1,003,962

Down $117,024 (-10%) from 2023

Net Assets

Down

$721,515

Down $21,127 (-2.8%) from 2023

Liabilities

Down

$282,447

Down $95,897 (-25%) from 2023

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin32nd percentile

Revenue

Up

$1,951,807

Up $187,452 (+11%) from 2023

Expenses

Up

$2,008,747

Up $263,221 (+15%) from 2023

Net Income

Down

-$56,940

Down $75,769 (-402%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$1.5M$1.0M$500K$0Assets 2013: $114,303Liabilities 2013: $1,267Net Assets 2013: $113,0362013Assets 2014: $99,808Liabilities 2014: $1,267Net Assets 2014: $98,5412014Assets 2015: $130,819Liabilities 2015: $6,408Net Assets 2015: $124,4112015Assets 2016: $238,247Liabilities 2016: $53,715Net Assets 2016: $184,5322016Assets 2017: $242,899Liabilities 2017: $55,586Net Assets 2017: $187,3132017Assets 2018: $692,163Liabilities 2018: $456,948Net Assets 2018: $235,2152018Assets 2019: $721,211Liabilities 2019: $524,542Net Assets 2019: $196,6692019Assets 2020: $776,796Liabilities 2020: $640,119Net Assets 2020: $136,6772020Assets 2021: $1,174,490Liabilities 2021: $433,854Net Assets 2021: $740,6362021Assets 2022: $1,101,292Liabilities 2022: $377,479Net Assets 2022: $723,8132022Assets 2023: $1,120,986Liabilities 2023: $378,344Net Assets 2023: $742,6422023Assets 2024: $1,003,962Liabilities 2024: $282,447Net Assets 2024: $721,5152024Assets 2025: $722,902Liabilities 2025: $230,691Net Assets 2025: $492,2112025

Highlighted filing

2024

Assets$1,003,962
Liabilities$282,447
Net Assets$721,515
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $269,197Expenses 2013: $235,196Net Income 2013: $34,0012013Revenue 2014: $377,811Expenses 2014: $390,429Net Income 2014: -$12,6182014Revenue 2015: $476,484Expenses 2015: $450,614Net Income 2015: $25,8702015Revenue 2016: $620,202Expenses 2016: $560,081Net Income 2016: $60,1212016Revenue 2017: $696,282Expenses 2017: $693,501Net Income 2017: $2,7812017Revenue 2018: $482,911Expenses 2018: $435,009Net Income 2018: $47,9022018Revenue 2019: $1,070,921Expenses 2019: $1,109,467Net Income 2019: -$38,5462019Revenue 2020: $1,106,223Expenses 2020: $1,166,215Net Income 2020: -$59,9922020Revenue 2021: $2,081,136Expenses 2021: $1,483,832Net Income 2021: $597,3042021Revenue 2022: $1,796,661Expenses 2022: $1,813,484Net Income 2022: -$16,8232022Revenue 2023: $1,764,355Expenses 2023: $1,745,526Net Income 2023: $18,8292023Revenue 2024: $1,951,807Expenses 2024: $2,008,747Net Income 2024: -$56,9402024Revenue 2025: $2,036,211Expenses 2025: $2,265,515Net Income 2025: -$229,3042025

Highlighted filing

2024

Revenue$1,951,807
Expenses$2,008,747
Net Income-$56,940
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Oct 10, 2024
Return Version
2023v5.1
Gross Receipts
$1,954,332
Mission and Program Overview

Mission

The establishment and operation of a daycare facility for the use, benefit and general welfare of the children of Culpeper County, Virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$469,505$492,731▲ $23,226
Cash and Non-Interest-Bearing Accounts$500,942$289,378▼ $211,564
Accounts Receivable$78,039$138,731▲ $60,692
Investments in Publicly Traded Securities$72,500$83,122▲ $10,622
Total Assets$1,120,986$1,003,962▼ $117,024
Liabilities
Mortgage Notes Payable Secured by Investment Property$325,127$276,647▼ $48,480
Accounts Payable and Accrued Expenses$53,217$5,800▼ $47,417
Total Liabilities$378,344$282,447▼ $95,897
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$690,991$669,864▼ $21,127
Net Assets With Donor Restrictions$51,651$51,651→ $0
Total Net Assets Fund Balance$742,642$721,515▼ $21,127
Total Liabilities and Net Assets / Fund Balance$1,120,986$1,003,962▼ $117,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$441,783$83,488$525,271
Equipment$50,948$82,800$133,748
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy MartinCenter DirectorFT$78,790$78,790
Mark TorosincFinance DirectorFT$71,790$71,790

Board Members and Trustees

NameTitle
Tiffani JefferiesPresident
Brandi WarfieldBoard Member
Mike DodsonBoard Member
Shaun SummerscalesSecretary
Jacqui Lowe-bartonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$549
Program Service Revenue
$1,885,797
Investment Income
$0
Other Revenue
$65,461
All Other Contributions
$549
Change in Net Assets
$-56,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,621,345
Other Expenses$381,182
Grants and Similar Amounts Paid$6,220
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,083,647$340,663-$1,424,310
Occupancy$63,436$53,979-$117,415
Payroll Taxes$87,247$27,428-$114,675
Current Officers, Directors, Trustees, and Key Employees-$82,360-$82,360
Fees for Services Other-$32,498-$32,498
Depreciation Depletion$23,796--$23,796
Office Expenses-$22,375-$22,375
Insurance-$18,850-$18,850
Interest-$12,126-$12,126
Grants to Domestic Orgs$6,220--$6,220
Other Expenses$34,289$6,140-$6,140
Conferences and Meetings$5,202--$5,202
Information Technology-$3,626-$3,626
Fees for Services Accounting-$2,865-$2,865
Advertising-$1,961-$1,961
All Other Expenses$1,015--$1,015
Fees for Services Legal-$270-$270
Total Functional Expenses$1,391,799$616,948$0$2,008,747
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,978
Fundraising Direct Expenses$2,525
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser Event$8,978$8,978$2,525$6,453
Total Events$8,978$8,978$2,525$6,453
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
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, Part VI, Section B, Line 11B

“Form 990 is available for review and is reviewed by officer signing return.”

Form 990, Part VI, Section B, Line 12

“Disclosure is made to the board, who determines whether or not a conflict exists and how to address it.”

Form 990, Part VI, Section B, Line 15A

“A record in writing is made of the decision by each individual qualified or authorized to vote on compensation.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Culpeper Baptist Child Development
EIN
61-1667752
Phone
5408259798
Address
318 SOUTH WEST STREET, CULPEPER, VA 22701

Signing Officer

Name
Mark Torosian
Title
Financial Director
Phone
5408259798
Signed
2024-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Torosian
Formed
2011
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
79
Volunteers
5

Preparer

Firm
Yount Hyde & Barbour Pc
Address
PO BOX 2560, WINCHESTER, VA 22604-1760
Preparer
Olivia a Hutton CPA
Phone
5406623417
Raw XML Appendix387 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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IRS990ScheduleD/EquipmentGrp/BookValueAmt050948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0133748
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0492731
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02525
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08978
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08978
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08978
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08978
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06453
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02525
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02525
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS AVAILABLE FOR REVIEW AND IS REVIEWED BY OFFICER SIGNING RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURE IS MADE TO THE BOARD, WHO DETERMINES WHETHER OR NOT A CONFLICT EXISTS AND HOW TO ADDRESS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A RECORD IN WRITING IS MADE OF THE DECISION BY EACH INDIVIDUAL QUALIFIED OR AUTHORIZED TO VOTE ON COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01120986
IRS990/TotalAssetsEOYAmt01003962
IRS990/TotalAssetsGrp/BOYAmt01120986
IRS990/TotalAssetsGrp/EOYAmt01003962
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0549
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0616948
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01391799
IRS990/TotalFunctionalExpensesGrp/TotalAmt02008747
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0378344
IRS990/TotalLiabilitiesEOYAmt0282447
IRS990/TotalLiabilitiesGrp/BOYAmt0378344
IRS990/TotalLiabilitiesGrp/EOYAmt0282447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0742642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0721515
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01391799
IRS990/TotalProgramServiceRevenueAmt01885797
IRS990/TotalReportableCompFromOrgAmt0150580
IRS990/TotalRevenueGrp/ExclusionAmt065461
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01885797
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01951807
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01120986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01003962
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0318 SOUTH WEST ST
IRS990/USAddress/CityNm0CULPEPER
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022701
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK TOROSIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05408259798
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CULPEPER BAPTIST CHILD DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CULP
ReturnHeader/Filer/EIN0611667752
ReturnHeader/Filer/PhoneNum05408259798
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 SOUTH WEST STREET
ReturnHeader/Filer/USAddress/CityNm0CULPEPER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541149263
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YOUNT HYDE & BARBOUR PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2560
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0226041760
ReturnHeader/PreparerPersonGrp/PhoneNum05406623417
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OLIVIA A HUTTON CPA
ReturnHeader/ReturnTs02024-10-28T04:35:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,003,962
Liabilities
$282,447
Net assets
$721,515
Revenue
$1,951,807
Expenses
$2,008,747
Net income
-$56,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.72$0.23$0.49$2.04$2.27$0.23
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.28$0.72$1.95$2.01$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.12$0.38$0.74$1.76$1.75$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.38$0.72$1.80$1.81$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.43$0.74$2.08$1.48$0.60
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.64$0.14$1.11$1.17$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.52$0.20$1.07$1.11$0.04
2018Summary only. Only limited summary data is available for this year.$0.69$0.46$0.24$0.48$0.44$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.06$0.19$0.70$0.69$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.05$0.18$0.62$0.56$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.48$0.45$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.38$0.39$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.27$0.24$0.03