Civic Intelligence

Little Flowers Early Child and Development Center Inc

EIN 83-0502889 • 501(c)3 • Baltimore, MD

Profile

The organizations mission is to provide nurturing, child development and an early learning education to inner city children.

1526 N Fremont AveBaltimore, MD 21217

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$89,253

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

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

Asset Growth

3rd percentile

-97%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Down

$26,517

Down $888,172 (-97%) from 2023

Liabilities

Down

$0

Down $138,983 (-100%) from 2023

Net Assets

Down

$26,517

Down $749,189 (-97%) from 2023

Revenue

Up

$904,862

Up $133,896 (+17%) from 2023

Expenses

Up

$1,152,423

Up $327,306 (+40%) from 2023

Net Income

Down

-$247,561

Down $193,410 (-357%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2012: $12,419Liabilities 2012: -$2,616Net Assets 2012: $15,0352012Assets 2013: $6,288Liabilities 2013: -$4,580Net Assets 2013: $10,8682013Assets 2014: $15,863Liabilities 2014: -$1,629Net Assets 2014: $17,4922014Assets 2015: $12,000Liabilities 2015: $12,000Net Assets 2015: $02015Assets 2016: $56,765Liabilities 2016: $43,362Net Assets 2016: $13,4032016Assets 2017: $105,436Liabilities 2017: $51,337Net Assets 2017: $54,0992017Assets 2018: $258,343Liabilities 2018: $22,947Net Assets 2018: $235,3962018Assets 2019: $221,082Liabilities 2019: $21,839Net Assets 2019: $199,2432019Assets 2020: $632,953Liabilities 2020: $170,008Net Assets 2020: $462,9452020Assets 2021: $1,096,737Liabilities 2021: $140,800Net Assets 2021: $955,9372021Assets 2022: $953,744Liabilities 2022: $143,504Net Assets 2022: $810,2402022Assets 2023: $914,689Liabilities 2023: $138,983Net Assets 2023: $775,7062023Assets 2024: $26,517Liabilities 2024: $0Net Assets 2024: $26,5172024

Highlighted filing

2024

Assets$26,517
Liabilities$0
Net Assets$26,517

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $220,992Expenses 2012: $210,971Net Income 2012: $10,0212012Revenue 2013: $427,906Expenses 2013: $446,620Net Income 2013: -$18,7142013Revenue 2014: $631,395Expenses 2014: $592,380Net Income 2014: $39,0152014Revenue 2015: $890,496Expenses 2015: $852,337Net Income 2015: $38,1592015Revenue 2016: $977,560Expenses 2016: $885,768Net Income 2016: $91,7922016Revenue 2017: $935,605Expenses 2017: $905,322Net Income 2017: $30,2832017Revenue 2018: $1,223,807Expenses 2018: $1,089,288Net Income 2018: $134,5192018Revenue 2019: $1,220,237Expenses 2019: $1,173,881Net Income 2019: $46,3562019Revenue 2020: $1,394,639Expenses 2020: $1,105,256Net Income 2020: $289,3832020Revenue 2021: $1,460,556Expenses 2021: $1,115,918Net Income 2021: $344,6382021Revenue 2022: $1,066,460Expenses 2022: $987,153Net Income 2022: $79,3072022Revenue 2023: $770,966Expenses 2023: $825,117Net Income 2023: -$54,1512023Revenue 2024: $904,862Expenses 2024: $1,152,423Net Income 2024: -$247,5612024

Highlighted filing

2024

Revenue$904,862
Expenses$1,152,423
Net Income-$247,561

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.90$1.15$0.25
2023Summary only. Only limited summary data is available for this year.$0.91$0.14$0.78$0.77$0.83$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.14$0.81$1.07$0.99$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.14$0.96$1.46$1.12$0.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.17$0.46$1.39$1.11$0.29
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.02$0.20$1.22$1.17$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.02$0.24$1.22$1.09$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.05$0.05$0.94$0.91$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.04$0.01$0.98$0.89$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.89$0.85$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.63$0.59$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.43$0.45$0.02
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.02$0.22$0.21$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 27, 2023
Return Version
2022v5.0
Gross Receipts
$1,066,460
Mission and Program Overview

Mission

The organizations mission is to provide nurturing, child development and an early learning education to inner city children

The organization provides early learning child development and education to inner city children in under served areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,089,655$909,729▼ $179,926
Cap Stk Tr Prin Current Funds-$744,108-
Rtn Earn Endowment Incm Other Fnds$948,855$66,132▼ $882,723
Accounts Receivable-$11,728-
Pledges and Grants Receivable-$4,000-
Savings and Temporary Cash Investments-$1,770-
Total Assets$1,089,655$953,744▼ $135,911
Other Assets Total-$26,517-
Liabilities
Unsecured Notes Loans Payable$140,800$143,504▲ $2,704
Total Liabilities$140,800$143,504▲ $2,704
Net Assets / Fund Balance
Total Net Assets Fund Balance$948,855$810,240▼ $138,615
Total Liabilities and Net Assets / Fund Balance$1,089,655$953,744▼ $135,911

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$26,517--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracey CurryPresident
Beatrice WilliamsBoard Member
Charlotte BullockBoard Member
Evona HebbBoard Member
Joseph HowellBoard Member
Jasmine HardyExecutive Director
Ashley FlowersSecretary Treasurer
Sue HillVolunteer
Revenue and Support

Revenue Composition

Contributions and Grants
$343,306
Program Service Revenue
$722,778
Investment Income
$0
Other Revenue
$376
All Other Contributions
$32,786
Change in Net Assets
$79,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$688,453
Other Expenses$298,700
Total Fundraising Expense$13,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$501,477-$501,477
All Other Expenses$57,088$21,495$12,667$91,250
Payroll Taxes-$83,758-$83,758
Current Officers, Directors, Trustees, and Key Employees-$80,000-$80,000
Other Expenses$29,528$70,518$681$70,518
Information Technology$1,260$29,356-$30,616
Occupancy$6,972$22,500-$29,472
Other Employee Benefits-$23,218-$23,218
Fees for Services Accounting-$8,750-$8,750
Insurance$5,691--$5,691
Depreciation Depletion-$3,862-$3,862
Travel$2,752$905-$3,657
Advertising$2,491--$2,491
Office Expenses$1,607--$1,607
Fees for Services Other-$753-$753
Conferences and Meetings$527--$527
Total Functional Expenses$111,025$862,780$13,348$987,153
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 governing body review Part VI line 11

Sent to the accountant as well as director for review before signatures and submission

CEO executive director top management comp Part VI line 15A

Organization relies on comparable data and industry wide standards to determine compensation of officers and key employees

Other officer or key employee compensation Part VI line 15B

Organization relies on comparable data and industry wide standards to determine compensation of officers and key employees

Governing documents etc available to public Part VI line 19

The organizations public liason officers are Jasmine Hardy and Kimberly Lambert. These officers handle issues regarding all public dislosures and notices

Filing and Contact Details

Filer

Filer Name
Little Flowers Early Childhood and Development Cen
EIN
83-0502889
Address
1526 N FREMONT AVE, Baltimore, MD 21217

Signing Officer

Name
Jasmine Hardy
Title
Director
Phone
4107282222
Signed
2023-10-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Jasmine Hardy
Formed
2013
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
5
Employees
31

Preparer

Firm
Vm Tax & Financial Services LLC
Address
1314 BEDFORD AVE SUITE 202, Pikesville, MD 21208
Preparer
Rashod Gardner
Phone
4437599459
Supplemental Narrative

Additional Explanations

Amended return information

Part x line 7. Loan was previously paid off

Explanation of other changes in net assets or fund balances Part XI line 9

Change in net Assets due to Depreciation and other uncollectible write offs

Raw XML Appendix380 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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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART X LINE 7. LOAN WAS PREVIOUSLY PAID OFF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Sent to the accountant as well as director for review before signatures and submission
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION RELIES ON COMPARABLE DATA AND INDUSTRY WIDE STANDARDS TO DETERMINE COMPENSATION OF OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION RELIES ON COMPARABLE DATA AND INDUSTRY WIDE STANDARDS TO DETERMINE COMPENSATION OF OFFICERS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organizations public liason officers are Jasmine Hardy and Kimberly Lambert. These officers handle issues regarding all public dislosures and notices
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Change in net Assets due to Depreciation and other uncollectible write offs
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01066460
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IRS990/TravelGrp/ProgramServicesAmt02752
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IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Jasmine Hardy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04107282222
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE FLOWERS EARLY CHILDHOOD AND DEVELOPMENT CEN
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0830502889
ReturnHeader/Filer/USAddress/AddressLine1Txt01526 N FREMONT AVE
ReturnHeader/Filer/USAddress/CityNm0Baltimore
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021217
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454817009
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VM TAX & FINANCIAL SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01314 BEDFORD AVE SUITE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pikesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021208
ReturnHeader/PreparerPersonGrp/PhoneNum04437599459
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RASHOD GARDNER
ReturnHeader/ReturnTs02023-10-30T09:12:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jasmine
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Hardy
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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