Civic Intelligence

Child Developement Center Rbc

990 • Fiscal year 2024 • EIN 75-2994380

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 21, 2025

4642 Hardscrabble RoadColumbia, SC 29229

(803) 865-0076

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

43%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$603,262

Up $167,002 (+38%) from 2023

Net Assets

Up

$582,608

Up $154,734 (+36%) from 2023

Liabilities

Up

$20,654

Up $12,268 (+146%) from 2023

Revenue

Up

$893,911

Up $267,534 (+43%) from 2023

Expenses

Up

$768,582

Up $52,210 (+7.3%) from 2023

Net Income

Up

$125,329

Up $215,324 (+239%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2012: $92,776Liabilities 2012: $44,266Net Assets 2012: $48,5102012Assets 2013: $96,285Liabilities 2013: $48,112Net Assets 2013: $48,1732013Assets 2014: $77,643Liabilities 2014: $60,112Net Assets 2014: $17,5312014Assets 2015: $110,353Liabilities 2015: $72,112Net Assets 2015: $38,2412015Assets 2016: $96,636Liabilities 2016: $57,547Net Assets 2016: $39,0892016Assets 2017: $92,193Liabilities 2017: $53,963Net Assets 2017: $38,2302017Assets 2018: $80,752Liabilities 2018: $53,396Net Assets 2018: $27,3562018Assets 2019: $120,438Liabilities 2019: $38,198Net Assets 2019: $82,2402019Assets 2020: $98,031Liabilities 2020: $103,965Net Assets 2020: -$5,9342020Assets 2021: $221,454Liabilities 2021: $76,430Net Assets 2021: $145,0242021Assets 2022: $423,205Liabilities 2022: $8,961Net Assets 2022: $414,2442022Assets 2023: $436,260Liabilities 2023: $8,386Net Assets 2023: $427,8742023Assets 2024: $603,262Liabilities 2024: $20,654Net Assets 2024: $582,6082024

Highlighted filing

2024

Assets$603,262
Liabilities$20,654
Net Assets$582,608

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $371,948Expenses 2012: $378,063Net Income 2012: -$6,1152012Revenue 2013: $380,508Expenses 2013: $380,845Net Income 2013: -$3372013Revenue 2014: $363,588Expenses 2014: $394,235Net Income 2014: -$30,6472014Revenue 2015: $394,381Expenses 2015: $373,671Net Income 2015: $20,7102015Revenue 2016: $402,061Expenses 2016: $394,696Net Income 2016: $7,3652016Revenue 2017: $379,310Expenses 2017: $380,169Net Income 2017: -$8592017Revenue 2018: $382,658Expenses 2018: $393,532Net Income 2018: -$10,8742018Revenue 2019: $501,123Expenses 2019: $446,239Net Income 2019: $54,8842019Revenue 2020: $341,880Expenses 2020: $430,054Net Income 2020: -$88,1742020Revenue 2021: $566,697Expenses 2021: $401,903Net Income 2021: $164,7942021Revenue 2022: $848,372Expenses 2022: $576,384Net Income 2022: $271,9882022Revenue 2023: $626,377Expenses 2023: $716,372Net Income 2023: -$89,9952023Revenue 2024: $893,911Expenses 2024: $768,582Net Income 2024: $125,3292024

Highlighted filing

2024

Revenue$893,911
Expenses$768,582
Net Income$125,329
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 21, 2025
Return Version
2024v5.0
Gross Receipts
$893,911
Mission and Program Overview

Mission

To provide the members of the Rehoboth Baptist Church and the surrounding communities a child development center that fosters spiritual guidance and academic excellence, physical fitness, and social confidence for children ages six weeks to twelve years of age, in a loving, nurturing, disciplined, clean, and safe environment.

To provide the members of the Rehoboth Baptist Church and the surrounding communities a child development center that fosters spiritual guidance and academic excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$416,460$582,608▲ $166,148
Cash and Non-Interest-Bearing Accounts$272,654$381,878▲ $109,224
Accounts Receivable$44,554$97,973▲ $53,419
Land, Buildings, and Equipment, Net$-933$14,837▲ $15,770
Savings and Temporary Cash Investments$5,074$5,077▲ $3
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$424,846$603,262▲ $178,416
Other Assets Total$103,497$103,497→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,386$20,654▲ $12,268
Total Liabilities$8,386$20,654▲ $12,268
Net Assets / Fund Balance
Total Net Assets Fund Balance$416,460$582,608▲ $166,148
Total Liabilities and Net Assets / Fund Balance$424,846$603,262▲ $178,416

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,837$67,757$82,594
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Other Assets Org$103,497--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Martia ThigpenChair
Michelle EvansCo-Chair
Jonnetta JonesTrustee
Linda CunninghamTrustee
Paulette SalleyTrustee
Phillipine OutingTrustee
Regina HansonTrustee
Vernell ButlerTrustee Ministry Rep
Phil HarrisDeacon Ministry Rep
Belinda WesleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$116,000
Program Service Revenue
$779,891
Investment Income
$3
Other Revenue
$-1,983
All Other Contributions
$116,000
Change in Net Assets
$125,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$560,979
Other Expenses$207,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$424,284$97,216$0$521,500
All Other Expenses$43,264--$43,264
Payroll Taxes$28,226$11,253$0$39,479
Other Expenses$36,337$0$0$36,337
Depreciation Depletion$25,050$0$0$25,050
Occupancy$24,000$0$0$24,000
Fees for Services Other$13,928$0$0$13,928
Office Expenses$9,342$0$0$9,342
Insurance$4,664$0$0$4,664
Conferences and Meetings$1,616$0$0$1,616
Total Functional Expenses$660,113$108,469$0$768,582
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 A, Line 6

The Board has members.

Form 990, Part VI, Section A, Line 7A

The Board has the ability to appoint members.

Form 990, Part VI, Section B, Line 11B

The Form 990 was provided to the Board and reviewed before submission to taxing authorities.

Form 990, Part VI, Section B, Line 15

The governing body decides compensation based upon the Fair Market Value of each position.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Child Development Center Rbc
EIN
75-2994380
Phone
8038650076
Address
4642 Hardscrabble Road, Columbia, SC 29229

Signing Officer

Name
Carolyn Johnson
Title
Business Manager
Phone
8037883397
Signed
2025-03-21

Organization Details

Principal Officer
Carolyn Johnson
Formed
2002
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Our Equipment Assets increased from purchasing security cameras and an outdoor play system.

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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/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt067757
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0-933
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014837
IRS990/LandBldgEquipCostOrOtherBssAmt082594
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt068
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt068
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0To provide the members of the Rehoboth Baptist Church and the surrounding communities a child development center that fosters spiritual guidance and academic excellence, physical fitness, and social confidence for children ages six weeks to twelve years of age, in a loving, nurturing, disciplined, clean, and safe environment.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0416460
IRS990/NetAssetsOrFundBalancesEOYAmt0582608
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt024000
IRS990/OccupancyGrp/TotalAmt024000
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt09342
IRS990/OfficeExpensesGrp/TotalAmt09342
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0103497
IRS990/OtherAssetsTotalGrp/EOYAmt0103497
IRS990/OtherChangesInNetAssetsAmt040819
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Student Food
IRS990/OtherExpensesGrp/Desc1Student Field Trips
IRS990/OtherExpensesGrp/Desc2Telephone Expense
IRS990/OtherExpensesGrp/Desc3DSS Approved Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt035315
IRS990/OtherExpensesGrp/ProgramServicesAmt18306
IRS990/OtherExpensesGrp/ProgramServicesAmt25781
IRS990/OtherExpensesGrp/ProgramServicesAmt336337
IRS990/OtherExpensesGrp/TotalAmt035315
IRS990/OtherExpensesGrp/TotalAmt18306
IRS990/OtherExpensesGrp/TotalAmt25781
IRS990/OtherExpensesGrp/TotalAmt336337
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0Bad Debit and DSS Transfers
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-2051
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-2051
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0-1983
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt097216
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0424284
IRS990/OtherSalariesAndWagesGrp/TotalAmt0521500
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011253
IRS990/PayrollTaxesGrp/ProgramServicesAmt028226
IRS990/PayrollTaxesGrp/TotalAmt039479
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Carolyn Johnson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0779891
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0779891
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.03$0.21$5.83$8.94$7.69$1.25
2023Summary only. Only limited summary data is available for this year.$4.36$0.08$4.28$6.26$7.16$0.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.09$4.14$8.48$5.76$2.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.76$1.45$5.67$4.02$1.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$1.04$0.06$3.42$4.30$0.88
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.38$0.82$5.01$4.46$0.55
2018Summary only. Only limited summary data is available for this year.$0.81$0.53$0.27$3.83$3.94$0.11
2017Summary only. Only limited summary data is available for this year.$0.92$0.54$0.38$3.79$3.80$0.01
2016Summary only. Only limited summary data is available for this year.$0.97$0.58$0.39$4.02$3.95$0.07
2015Summary only. Only limited summary data is available for this year.$1.10$0.72$0.38$3.94$3.74$0.21
2014Summary only. Only limited summary data is available for this year.$0.78$0.60$0.18$3.64$3.94$0.31
2013Summary only. Only limited summary data is available for this year.$0.96$0.48$0.48$3.81$3.81$0.00
2012Summary only. Only limited summary data is available for this year.$0.93$0.44$0.49$3.72$3.78$0.06