Civic Intelligence

Hope Academy Huber Child Development Center

EIN 85-1645894 • 501(c)3 • Baltimore, MD

Profile

H.O.P.E.and the Huber Child Development Center will enable our students to grow, learn anddevelop to their fullest God-given potential through a structured, Christ-centered educational program that will challenge and equip them.

1808 Edison HighwayBaltimore, MD 21213

hopeacademybaltimore.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,375,570

Up $414,534 (+21%) from 2024

Liabilities

Down

$262,821

Down $53,877 (-17%) from 2024

Net Assets

Up

$2,112,749

Up $468,411 (+28%) from 2024

Revenue

Up

$1,987,092

Up $322,973 (+19%) from 2024

Expenses

Down

$1,511,108

Down $330,293 (-18%) from 2024

Net Income

Up

$475,984

Up $653,266 (+368%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $1,226,694Liabilities 2021: $340,392Net Assets 2021: $886,3022021Assets 2023: $1,916,239Liabilities 2023: $99,378Net Assets 2023: $1,816,8612023Assets 2024: $1,961,036Liabilities 2024: $316,698Net Assets 2024: $1,644,3382024Assets 2025: $2,375,570Liabilities 2025: $262,821Net Assets 2025: $2,112,7492025

Highlighted filing

2025

Assets$2,375,570
Liabilities$262,821
Net Assets$2,112,749

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,402,817Expenses 2021: $1,053,965Net Income 2021: $348,8522021Revenue 2023: $2,236,566Expenses 2023: $1,558,056Net Income 2023: $678,5102023Revenue 2024: $1,664,119Expenses 2024: $1,841,401Net Income 2024: -$177,2822024Revenue 2025: $1,987,092Expenses 2025: $1,511,108Net Income 2025: $475,9842025

Highlighted filing

2025

Revenue$1,987,092
Expenses$1,511,108
Net Income$475,984

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,987,092
Mission and Program Overview

Mission

H.O.P.E.and the Huber Child Development Center will enable our students to grow, learn anddevelop to their fullest God-given potential through a structured, Christ-centered educational program that will challenge and equip them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$494,742$953,948▲ $459,206
Investments in Publicly Traded Securities$546,405$746,620▲ $200,215
Land, Buildings, and Equipment, Net$361,619$361,619→ $0
Cash and Non-Interest-Bearing Accounts$425,920$235,781▼ $190,139
Accounts Receivable$-7,928$143,708▲ $151,636
Intangible Assets$139,896--
Prepaid Expenses and Deferred Charges$382--
Total Assets$1,961,036$2,375,570▲ $414,534
Other Assets Total-$-66,106-
Liabilities
Deferred Revenue$175,934$145,148▼ $30,786
Other Liabilities-$73,275-
Accounts Payable and Accrued Expenses$136,957$44,398▼ $92,559
Mortgage Notes Payable Secured by Investment Property$3,807--
Total Liabilities$316,698$262,821▼ $53,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,554,465$2,022,876▲ $468,411
Net Assets With Donor Restrictions$89,873$89,873→ $0
Total Net Assets Fund Balance$1,644,338$2,112,749▲ $468,411
Total Liabilities and Net Assets / Fund Balance$1,961,036$2,375,570▲ $414,534

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$168,736$185,132$353,868
Buildings$175,183$178,646$353,829
Other Land Buildings$17,700-$17,700

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$-480---$-480
2023$-3,906$30,000▼ $1,574-$-480
2022$-3,906---$-3,906
2021-$55,000-$29,453$-3,906
Compensation and Service Providers

Board Members and Trustees

NameTitle
P M SmithChairman
Gregory BranchPresident
Ashley GreenTrustee
Chelrisa SwanstonTrustee
Lily BrownTrustee
Tehma S WilsonTrustee
Rosella BraxtonFinance
Marcia TonkinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$692,890
Program Service Revenue
$1,126,188
Investment Income
$168,014
Other Revenue
$0
Change in Net Assets
$475,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,140,227
Other Expenses$370,881
Total Fundraising Expense$14,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$754,459$257,642-$1,012,101
Occupancy$115,004$38,335-$153,339
Fees for Services Other$33,899$50,537-$84,436
Payroll Taxes$57,070$19,489-$76,559
Depreciation Depletion-$68,861-$68,861
Other Employee Benefits$38,518$13,049-$51,567
Office Expenses$8,003-$14,056$22,059
Information Technology$5,068$11,700-$16,768
Fees for Services Accounting-$10,050-$10,050
Advertising-$3,953-$3,953
Other Expenses$1,019--$1,019
Total Functional Expenses$1,023,436$473,616$14,056$1,511,108
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pizza----
Popcorn----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$42,928
Accrued Payroll Liabilities$22,578
Payroll Taxes Payable$3,030
Facts Payment Refunds$1,699
Copier Lease Payable$1,629
Other Accrued Liabilities$1,411
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The Board of Trustee include Pastor P. M.Smith his wife Delores and their daughter Tehma Wilson.

Form 990 governing body review Part VI line 11

A copy of the Form 990 was submitted to the Board of Trustees for their review and approval. Should any Board membe require additional information, the Finance Officer and tax return preparer are available to address those issues.

CEO executive director top management comp Part VI line 15A

The Board of Trustees gathers information concerning comparable executive compensation packages for similar education institutions in the Baltimore and surrounding area to deterime the compensation level of the Principal.

Other officer or key employee compensation Part VI line 15B

The Board of Trustees gathers information concerning comparble employee compensation packages for similar education institutions in the Baltimore and surrounding area to determine the compensation level of Key Employees.

Governing documents etc available to public Part VI line 19

All governing documents of Hope Academy are available at the School for review by appointment during normal business hours.

Filing and Contact Details

Filer

Filer Name
HOPE Academy Huber Child Development Center
EIN
85-1645894
In Care Of
% Gregory Branch
Phone
4103279020
Address
1808 Edison Highway, Baltimore, MD 21213

Signing Officer

Name
Gregory Branch Doctor
Title
President
Phone
4104409898
Signed
2025-11-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Gregory Branch Dr
Formed
1983
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
27

Preparer

Firm
Columbia Accounting Solutions
Address
8775 Centre Park Dr Suite 776, Columbia, MD 21045
Preparer
Michele a Jameson
Phone
4437625492
Supplemental Narrative

Additional Explanations

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

Other adjustments to agree net assets to internal financial statements and balance Statement of Financial Position. This is caused by the timing difference related to the FACTS accounts receivable system and is corrected by the end of the calendar year. Also differences in the net fixed assets as reported.

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IRS990/ReconcilationRevenueExpnssAmt0475984
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt030000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FACTS PAYMENT REFUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4OTHER ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5COPIER LEASE PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Trustee include Pastor P. M.Smith his wife Delores and their daughter Tehma Wilson.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 was submitted to the Board of Trustees for their review and approval. Should any Board membe require additional information, the Finance Officer and tax return preparer are available to address those issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Trustees gathers information concerning comparable executive compensation packages for similar education institutions in the Baltimore and surrounding area to deterime the compensation level of the Principal.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Trustees gathers information concerning comparble employee compensation packages for similar education institutions in the Baltimore and surrounding area to determine the compensation level of Key Employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents of Hope Academy are available at the School for review by appointment during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other adjustments to agree net assets to internal financial statements and balance Statement of Financial Position. This is caused by the timing difference related to the FACTS accounts receivable system and is corrected by the end of the calendar year. Also differences in the net fixed assets as reported.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
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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