Civic Intelligence

Lindale Child Care Program

990 • Fiscal year 2022 • EIN 81-3121252

Sep 01, 2021 to Aug 31, 2022 • Filed on Jan 24, 2023

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

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% 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

94th percentile

$59,722

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

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

Asset Growth

89th percentile

82%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

53rd percentile

13%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Up

$252,518

Up $114,099 (+82%) from 2021

Net Assets

Up

$250,814

Up $113,993 (+83%) from 2021

Liabilities

Up

$1,704

Up $106 (+6.6%) from 2021

Revenue

Up

$383,672

Up $42,686 (+13%) from 2021

Expenses

Down

$269,679

Down $7,139 (-2.6%) from 2021

Net Income

Up

$113,993

Up $49,825 (+78%) from 2021

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

2022

Assets$252,518
Liabilities$1,704
Net Assets$250,814

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

2022

Revenue$383,672
Expenses$269,679
Net Income$113,993
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jan 24, 2023
Return Version
2021v4.2
Gross Receipts
$385,927
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
Savings and Temporary Cash Investments$93,410$232,925▲ $139,515
Cash and Non-Interest-Bearing Accounts$45,009$19,593▼ $25,416
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$138,419$252,518▲ $114,099
Liabilities
Accounts Payable and Accrued Expenses$1,598$1,704▲ $106
Total Liabilities$1,598$1,704▲ $106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$136,821$250,814▲ $113,993
Total Net Assets Fund Balance$136,821$250,814▲ $113,993
Total Liabilities and Net Assets / Fund Balance$138,419$252,518▲ $114,099

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$6,449$6,449
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theresa HorstExecutive DirectorFT$49,812$9,910$59,722

Board Members and Trustees

NameTitle
Rebekah BrubakerPresident
Jason RuttVice President
Alyssa GreenDirector
Ashton RittenhouseDirector
Hunter MessickDirector
Jolene WisemanDirector
Kirk MessickDirector
Davi Moyer-deinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$163,072
Program Service Revenue
$216,883
Investment Income
$97
Other Revenue
$3,620
All Other Contributions
$2,940
Change in Net Assets
$113,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$208,445
Other Expenses$58,299
Grants and Similar Amounts Paid$2,935
Total Fundraising Expense$1,006
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,896$28,224-$141,120
Current Officers, Directors, Trustees, and Key Employees$26,128$26,128-$52,256
Payroll Taxes$12,055$3,014-$15,069
Occupancy$9,484--$9,484
Fees for Services Accounting-$7,258-$7,258
Office Expenses$3,607$3,607-$7,214
Insurance-$3,990-$3,990
Grants to Domestic Individuals$2,935--$2,935
Advertising$1,006-$1,006$2,012
Other Expenses$137$46-$183
Total Functional Expenses$196,406$72,267$1,006$269,679
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,875
Fundraising Direct Expenses$2,255
Professional Fundraising Fees$0
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 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
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
2023-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Horst
Formed
2015
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
3

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/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0509
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0216883
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0214637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0194686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0285180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0251883
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01163269
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt03620
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03682
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03104
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03112
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04117
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt017635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0509
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt01563959
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0383575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0340908
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0271275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0308108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0260093
IRS990ScheduleA/Total509Grp/TotalAmt01563959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0383672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0340985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0271407
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0308242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0260162
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01564468
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
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06449
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06449
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0138419
IRS990/TotalAssetsEOYAmt0252518
IRS990/TotalAssetsGrp/BOYAmt0138419
IRS990/TotalAssetsGrp/EOYAmt0252518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0163072
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01006
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072267
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0196406
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269679
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01598
IRS990/TotalLiabilitiesEOYAmt01704
IRS990/TotalLiabilitiesGrp/BOYAmt01598
IRS990/TotalLiabilitiesGrp/EOYAmt01704
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136821
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0250814
IRS990/TotalOtherCompensationAmt09910
IRS990/TotalProgramServiceExpensesAmt0196406
IRS990/TotalProgramServiceRevenueAmt0216883
IRS990/TotalReportableCompFromOrgAmt049812
IRS990/TotalRevenueGrp/ExclusionAmt03717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383672
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0138419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0252518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06255 JESSE BENNETT WAY
IRS990/USAddress/CityNm0LINVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022834
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LINDALECHILDCARE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA HORST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05408332620
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINDALE CHILD CARE PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0LIND
ReturnHeader/Filer/EIN0813121252
ReturnHeader/Filer/PhoneNum05408332620
ReturnHeader/Filer/USAddress/AddressLine1Txt06255 JESSE BENNETT WAY
ReturnHeader/Filer/USAddress/CityNm0LINVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA

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