Civic Intelligence

Lindale Child Care Program

990 • Fiscal year 2019 • EIN 81-3121252

Sep 01, 2018 to Aug 31, 2019 • Filed on Jun 16, 2020

6255 Jesse Bennett WayLinville, VA 22834

(540) 833-2620

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

53rd percentile

4.5%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$52,573

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$72,832

Up $9,573 (+15%) from 2018

Net Assets

Up

$58,729

Up $13,725 (+30%) from 2018

Liabilities

Down

$14,103

Down $4,152 (-23%) from 2018

Revenue

Up

$308,242

Up $48,080 (+18%) from 2018

Expenses

Up

$294,517

Up $45,355 (+18%) from 2018

Net Income

Up

$13,725

Up $2,725 (+25%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2016: $76,013Liabilities 2016: $43,0132016Assets 2017: $40,614Liabilities 2017: $6,610Net Assets 2017: $34,0042017Assets 2018: $63,259Liabilities 2018: $18,255Net Assets 2018: $45,0042018Assets 2019: $72,832Liabilities 2019: $14,103Net Assets 2019: $58,7292019Assets 2020: $74,193Liabilities 2020: $1,540Net Assets 2020: $72,6532020Assets 2021: $138,419Liabilities 2021: $1,598Net Assets 2021: $136,8212021Assets 2022: $252,518Liabilities 2022: $1,704Net Assets 2022: $250,8142022Assets 2023: $277,595Liabilities 2023: $1,804Net Assets 2023: $275,7912023Assets 2024: $302,462Liabilities 2024: $4,258Net Assets 2024: $298,2042024Assets 2025: $328,006Liabilities 2025: $1,072Net Assets 2025: $326,9342025

Highlighted filing

2019

Assets$72,832
Liabilities$14,103
Net Assets$58,729

Operations Trend

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

$600K$400K$200K$0Revenue 2016: $180,410Expenses 2016: $147,410Net Income 2016: $33,0002016Revenue 2017: $187,636Expenses 2017: $186,632Net Income 2017: $1,0042017Revenue 2018: $260,162Expenses 2018: $249,162Net Income 2018: $11,0002018Revenue 2019: $308,242Expenses 2019: $294,517Net Income 2019: $13,7252019Revenue 2020: $271,407Expenses 2020: $257,483Net Income 2020: $13,9242020Revenue 2021: $340,986Expenses 2021: $276,818Net Income 2021: $64,1682021Revenue 2022: $383,672Expenses 2022: $269,679Net Income 2022: $113,9932022Revenue 2023: $336,121Expenses 2023: $311,144Net Income 2023: $24,9772023Revenue 2024: $368,650Expenses 2024: $346,237Net Income 2024: $22,4132024Revenue 2025: $417,695Expenses 2025: $388,965Net Income 2025: $28,7302025

Highlighted filing

2019

Revenue$308,242
Expenses$294,517
Net Income$13,725
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jun 16, 2020
Return Version
2018v3.1
Gross Receipts
$314,050
Mission and Program Overview

Mission

The lindale child care program believes that all children are gifts from god. We are dedicated to providing a safe, loving, economical and positive childcare environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,858$37,912▼ $2,946
Savings and Temporary Cash Investments$22,401$34,920▲ $12,519
Total Assets$63,259$72,832▲ $9,573
Liabilities
Accounts Payable and Accrued Expenses$18,255$14,103▼ $4,152
Total Liabilities$18,255$14,103▼ $4,152
Net Assets / Fund Balance
Unrestricted Net Assets$45,004$58,729▲ $13,725
Total Net Assets Fund Balance$45,004$58,729▲ $13,725
Total Liabilities and Net Assets / Fund Balance$63,259$72,832▲ $9,573
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theresa HorstExecutive DirectorFT$45,433$7,140$52,573

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$19,816
Program Service Revenue
$285,180
Investment Income
$134
Other Revenue
$3,112
All Other Contributions
$10,675
Change in Net Assets
$13,725
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,930
Other Expenses$58,815
Grants and Similar Amounts Paid$6,772
Total Fundraising Expense$786
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,950--$167,950
Current Officers, Directors, Trustees, and Key Employees$22,717$22,716-$45,433
Payroll Taxes$12,072$3,475-$15,547
Occupancy$13,728--$13,728
Grants to Domestic Individuals$6,772--$6,772
Fees for Services Accounting-$5,980-$5,980
Insurance-$3,569-$3,569
Office Expenses$1,253$1,253-$2,506
Advertising$786-$786$1,572
Other Expenses$1,000--$1,000
Total Functional Expenses$256,738$36,993$786$294,517
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,920
Fundraising Direct Expenses$5,808
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mega Dough Fundraiser$8,920$8,920$5,808$3,112
Total Events$8,920$8,920$5,808$3,112
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
Annual disclosure for covered persons
Yes
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
Yes
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

The form 990 is presented at the board of directors meeting for a voted approval before the 990 is filed.

Form 990, Part VI, Section B, Line 12C

At the beginning of each fiscal year, the board of directors review the written conflict of interest policy as documented in the lindale child care program by-laws.

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

The board of directors determine compensation for the executive director in an executive session of the board meeting after the executive director's annual review.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial records are available upon request.

Filing and Contact Details

Filer

Filer Name
Lindale Child Care Program
EIN
81-3121252
Phone
5408332620
Address
6255 JESSE BENNETT WAY, LINVILLE, VA 22834

Signing Officer

Name
Theresa Horst
Title
Executive Director
Phone
5408332620
Signed
2020-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Horst
Formed
2015
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
5

Preparer

Firm
Brown Edwards & Company Llp
Address
1909 FINANCIAL DRIVE, HARRISONBURG, VA 22801
Preparer
James R Fries
Phone
5404346736
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IRS990/MissionDesc0THE LINDALE CHILD CARE PROGRAM BELIEVES THAT ALL CHILDREN ARE GIFTS FROM GOD. WE ARE DEDICATED TO PROVIDING A SAFE, LOVING, ECONOMICAL AND POSITIVE CHILDCARE ENVIRONMENT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LINDALE CHILD CARE PROGRAM PROVIDES SCHOOL AGE CHILDREN WITH A STIMULATING ART, SCIENCE AND CREATIVE WORK PROGRAM. WE ENCOURAGE THE CHILDREN TO MOVE AND PLAY TO LEARN SPORTSMANSHIP AND KEEP OUR BODIES HEALTHY. WE WORK WITH CHILDREN TO COMPLETE HOMEWORK TO ALLOW FOR MORE TIME WITH THEIR PARENTS AFTER WORK. WE ENCOURAGE SOCIAL DEVELOPMENT WITH MINDFULNESS ACTIVITIES AND A MULTITUDE OF ACTIVITIES TO INTERACT WITH OTHERS IN THE SCHOOL AGE PROGRAM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LINDALE CHILD CARE PRESCHOOL PROGRAM CREATES AN ENVIRONMENT WHERE HAND-ON LEARNING IS ENCOURAGED. WE PROVIDE OPPORTUNITIES TO LEARN USING PLAY AS THE BUILDING BLOCK IN SOCIAL EMOTIONAL DEVELOPMENT, PHYSICAL DEVELOPMENT AND SPIRITUAL DEVELOPMENT. WE CREATE INTENTIONAL LEARNING ENVIRONMENTS TO ALLOW CHILDREN TO DEVELOP THOSE SKILLS AND ESSENTIAL KNOWLEDGE THAT THEY NEED FOR SUCCESS AS THEY TRANSITION TO KINDERGARTEN.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0285180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0251883
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0166247
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0135737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0839047
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt03112
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt04117
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt02473
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt02395
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt012097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0365
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0936085
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0308108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0260093
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0187563
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0180321
IRS990ScheduleA/Total509Grp/TotalAmt0936085
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0308242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0260162
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0187636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0180410
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0936450
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05808
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MEGA DOUGH FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08920
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03112
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05808
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05808
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION REDUCTIONS- FINANICAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt06772
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0NON-CASH FINANCIAL AID IN THE FORM OF REDUCED TUITION.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK VALUE- COST
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED AT THE BOARD OF DIRECTORS MEETING FOR A VOTED APPROVAL BEFORE THE 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE BEGINNING OF EACH FISCAL YEAR, THE BOARD OF DIRECTORS REVIEW THE WRITTEN CONFLICT OF INTEREST POLICY AS DOCUMENTED IN THE LINDALE CHILD CARE PROGRAM BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR IN AN EXECUTIVE SESSION OF THE BOARD MEETING AFTER THE EXECUTIVE DIRECTOR'S ANNUAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL RECORDS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt063259
IRS990/TotalAssetsEOYAmt072832
IRS990/TotalAssetsGrp/BOYAmt063259
IRS990/TotalAssetsGrp/EOYAmt072832
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019816
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0786
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256738
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018255
IRS990/TotalLiabilitiesEOYAmt014103
IRS990/TotalLiabilitiesGrp/BOYAmt018255
IRS990/TotalLiabilitiesGrp/EOYAmt014103
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt058729
IRS990/TotalOtherCompensationAmt07140
IRS990/TotalProgramServiceExpensesAmt0256738
IRS990/TotalProgramServiceRevenueAmt0285180
IRS990/TotalReportableCompFromOrgAmt045433
IRS990/TotalRevenueGrp/ExclusionAmt03246
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0285180
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0308242
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063259
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt072832
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt045004
IRS990/UnrestrictedNetAssetsGrp/EOYAmt058729
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06255 JESSE BENNETT WAY
IRS990/USAddress/CityNm0LINVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022834
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LINDALECHILDCARE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA HORST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05408332620
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINDALE CHILD CARE PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0LIND

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