Civic Intelligence

Belknap Child Development Center

990 • Fiscal year 2022 • EIN 75-3066196

Jan 01, 2022 to Dec 31, 2022 • Filed on May 25, 2023

751 Lafayette NEGrand Rapids, MI 49503

(616) 742-9999

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

79th percentile

30%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$52,661

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

94th percentile

160%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

83rd percentile

93%

Faster revenue growth than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$141,148

Up $86,829 (+160%) from 2021

Net Assets

Up

$136,133

Up $86,242 (+173%) from 2021

Liabilities

Up

$5,015

Up $587 (+13%) from 2021

Revenue

Up

$284,321

Up $136,658 (+93%) from 2021

Expenses

Up

$198,079

Up $43,355 (+28%) from 2021

Net Income

Up

$86,242

Up $93,303 (+1321%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $8,136Liabilities 2010: $7,474Net Assets 2010: $6622010Assets 2011: $7,790Liabilities 2011: $7,790Net Assets 2011: $02011Assets 2012: $3,917Liabilities 2012: $9,668Net Assets 2012: -$5,7512012Assets 2013: $8,000Liabilities 2013: $7,428Net Assets 2013: $5722013Assets 2014: $16,245Liabilities 2014: $3,645Net Assets 2014: $12,6002014Assets 2015: $12,342Liabilities 2015: $2,677Net Assets 2015: $9,6652015Assets 2016: $22,372Liabilities 2016: $3,463Net Assets 2016: $18,9092016Assets 2017: $27,291Liabilities 2017: $3,274Net Assets 2017: $24,0172017Assets 2018: $27,096Liabilities 2018: $3,236Net Assets 2018: $23,8602018Assets 2019: $26,972Liabilities 2019: $1,654Net Assets 2019: $25,3182019Assets 2020: $61,200Liabilities 2020: $4,248Net Assets 2020: $56,9522020Assets 2021: $54,319Liabilities 2021: $4,428Net Assets 2021: $49,8912021Assets 2022: $141,148Liabilities 2022: $5,015Net Assets 2022: $136,1332022Assets 2023: $95,603Liabilities 2023: $5,479Net Assets 2023: $90,1242023Assets 2024: $29,649Liabilities 2024: $2,487Net Assets 2024: $27,1622024

Highlighted filing

2022

Assets$141,148
Liabilities$5,015
Net Assets$136,133

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $107,296Expenses 2010: $104,658Net Income 2010: $2,6382010Expenses 2011: $109,6272011Expenses 2012: $102,6972012Revenue 2013: $105,594Expenses 2013: $99,271Net Income 2013: $6,3232013Revenue 2014: $125,543Expenses 2014: $113,515Net Income 2014: $12,0282014Revenue 2015: $88,110Expenses 2015: $91,045Net Income 2015: -$2,9352015Revenue 2016: $106,117Expenses 2016: $96,873Net Income 2016: $9,2442016Revenue 2017: $91,724Expenses 2017: $115,947Net Income 2017: -$24,2232017Revenue 2018: $122,115Expenses 2018: $122,272Net Income 2018: -$1572018Revenue 2019: $123,193Expenses 2019: $121,735Net Income 2019: $1,4582019Revenue 2020: $155,560Expenses 2020: $123,926Net Income 2020: $31,6342020Revenue 2021: $147,663Expenses 2021: $154,724Net Income 2021: -$7,0612021Revenue 2022: $284,321Expenses 2022: $198,079Net Income 2022: $86,2422022Revenue 2023: $181,266Expenses 2023: $227,275Net Income 2023: -$46,0092023Revenue 2024: $146,708Expenses 2024: $209,670Net Income 2024: -$62,9622024

Highlighted filing

2022

Revenue$284,321
Expenses$198,079
Net Income$86,242
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 25, 2023
Return Version
2022v5.0
Gross Receipts
$284,321
Mission and Program Overview

Mission

Daycare combined with socialization

Providing a safe environment for the care of children of working parents. A focus of this organization is to foster socialization skills among pre-school age clients.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,319$138,618▲ $84,299
Savings and Temporary Cash Investments-$2,530-
Total Assets$54,319$141,148▲ $86,829
Liabilities
Accounts Payable and Accrued Expenses$4,428$5,015▲ $587
Total Liabilities$4,428$5,015▲ $587
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,891$136,133▲ $86,242
Total Net Assets Fund Balance$49,891$136,133▲ $86,242
Total Liabilities and Net Assets / Fund Balance$54,319$141,148▲ $86,829
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan LangeTreasurerPT$52,661$52,661

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$38,379
Program Service Revenue
$245,942
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$86,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$170,666
Other Expenses$27,413
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,914--$105,914
Current Officers, Directors, Trustees, and Key Employees$52,661--$52,661
All Other Expenses$17,781--$17,781
Payroll Taxes$12,091--$12,091
Fees for Services Accounting-$5,245-$5,245
Occupancy$2,812--$2,812
Insurance$1,575--$1,575
Total Functional Expenses$192,834$5,245$0$198,079
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
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
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 governing body review Part VI line 11

Form 990 is available for review by the governing body subsequent to filing with the irs.

Governing documents etc available to public Part VI line 19

Upon request, additional information, incluiding governing documents, are available to be inspected at the organizations main office.

Filing and Contact Details

Filer

Filer Name
Belknap Child Development Center
EIN
75-3066196
Address
751 LAFAYETTE NE, GRAND RAPIDS, MI 49503

Signing Officer

Name
Judith K Dekraker
Title
President
Phone
6167233760
Signed
2023-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith K Dekraker
Formed
2002
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
9

Preparer

Firm
Mcdonald and Associates Pc
Address
410 E DIVISION STE B, SPARTA, MI 49345
Preparer
Jeffrey B Burns CPA Mst
Phone
6168877745
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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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ReturnHeader/Filer/EIN0753066196
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ReturnHeader/PreparerPersonGrp/PhoneNum06168877745
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY B BURNS CPA MST
ReturnHeader/ReturnTs02023-06-21T12:44:45-04:00
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.27$1.47$2.10$0.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.05$0.90$1.81$2.27$0.46
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.05$1.36$2.84$1.98$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.04$0.50$1.48$1.55$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.04$0.57$1.56$1.24$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.02$0.25$1.23$1.22$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$1.22$1.22$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.03$0.24$0.92$1.16$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.03$0.19$1.06$0.97$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.10$0.88$0.91$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.13$1.26$1.14$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$1.06$0.99$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.10$0.06$1.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.00$1.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.07$0.01$1.07$1.05$0.03