Civic Intelligence

Student Parents Cooperative Day Care Center

EIN 91-0890896 • 501(c)3 • Seattle, WA

Profile

Tuition and fees collected are directly related to the organizations exempt purpose of serving children as a day care center.

5315 Roosevelt Way NESeattle, WA 98105

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.27x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.12x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

87th percentile

$102,449

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$326,774

Up $153,401 (+88%) from 2019

Liabilities

Down

$88,892

Down $34,740 (-28%) from 2019

Net Assets

Up

$237,882

Up $188,141 (+378%) from 2019

Operations
Liabilities / Revenue72nd percentileNet Margin29th percentile

Revenue

Up

$760,245

Up $277,911 (+58%) from 2019

Expenses

Up

$805,303

Up $242,347 (+43%) from 2019

Net Income

Up

-$45,058

Up $35,564 (+44%) from 2019

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2010: $203,643Liabilities 2010: $56,283Net Assets 2010: $147,3602010Assets 2011: $198,458Liabilities 2011: $43,027Net Assets 2011: $155,4312011Assets 2012: $199,213Liabilities 2012: $26,867Net Assets 2012: $172,3462012Assets 2013: $249,957Liabilities 2013: $19,875Net Assets 2013: $230,0822013Assets 2014: $322,224Liabilities 2014: $29,995Net Assets 2014: $292,2292014Assets 2015: $320,114Liabilities 2015: $30,777Net Assets 2015: $289,3372015Assets 2016: $302,774Liabilities 2016: $42,974Net Assets 2016: $259,8002016Assets 2017: $277,219Liabilities 2017: $46,169Net Assets 2017: $231,0502017Assets 2018: $270,813Liabilities 2018: $20,820Net Assets 2018: $249,9932018Assets 2019: $173,373Liabilities 2019: $123,632Net Assets 2019: $49,7412019Assets 2024: $326,774Liabilities 2024: $88,892Net Assets 2024: $237,8822024

Highlighted filing

2024

Assets$326,774
Liabilities$88,892
Net Assets$237,882
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KExpenses 2010: $591,1342010Revenue 2011: $628,314Expenses 2011: $661,024Net Income 2011: -$32,7102011Revenue 2012: $639,251Expenses 2012: $616,864Net Income 2012: $22,3872012Revenue 2013: $706,532Expenses 2013: $648,796Net Income 2013: $57,7362013Revenue 2014: $720,906Expenses 2014: $658,759Net Income 2014: $62,1472014Revenue 2015: $637,201Expenses 2015: $640,093Net Income 2015: -$2,8922015Revenue 2016: $636,011Expenses 2016: $665,548Net Income 2016: -$29,5372016Revenue 2017: $706,531Expenses 2017: $735,281Net Income 2017: -$28,7502017Revenue 2018: $715,710Expenses 2018: $696,767Net Income 2018: $18,9432018Revenue 2019: $482,334Expenses 2019: $562,956Net Income 2019: -$80,6222019Revenue 2024: $760,245Expenses 2024: $805,303Net Income 2024: -$45,0582024

Highlighted filing

2024

Revenue$760,245
Expenses$805,303
Net Income-$45,058
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$326,774
Liabilities
$88,892
Net assets
$237,882
Revenue
$760,245
Expenses
$805,303
Net income
-$45,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.27$0.89$2.38$7.60$8.05$0.45
2019Detailed filing. Detailed filing data is available for this year.$1.73$1.24$0.50$4.82$5.63$0.81
2018Detailed filing. Detailed filing data is available for this year.$2.71$0.21$2.50$7.16$6.97$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.77$0.46$2.31$7.07$7.35$0.29
2016Summary only. Only limited summary data is available for this year.$3.03$0.43$2.60$6.36$6.66$0.30
2015Summary only. Only limited summary data is available for this year.$3.20$0.31$2.89$6.37$6.40$0.03
2014Summary only. Only limited summary data is available for this year.$3.22$0.30$2.92$7.21$6.59$0.62
2013Summary only. Only limited summary data is available for this year.$2.50$0.20$2.30$7.07$6.49$0.58
2012Summary only. Only limited summary data is available for this year.$1.99$0.27$1.72$6.39$6.17$0.22
2011Summary only. Only limited summary data is available for this year.$1.98$0.43$1.55$6.28$6.61$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.56$1.47$5.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$761,446
Mission and Program Overview

Mission

Tuition and fees collected are directly related to the organization's exempt purpose of serving children as a day care center.

Tuition and fees collected are directly related to the organizations exempt purpose of serving children as a day care center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$169,295$169,295→ $0
Land, Buildings, and Equipment, Net$145,975$138,793▼ $7,182
Cash and Non-Interest-Bearing Accounts$52,003$18,049▼ $33,954
Savings and Temporary Cash Investments$24,526$541▼ $23,985
Total Assets$391,895$326,774▼ $65,121
Other Assets Total$96$96→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,759$50,164▼ $5,595
Other Liabilities$53,197$38,728▼ $14,469
Total Liabilities$108,956$88,892▼ $20,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$282,939$237,882▼ $45,057
Total Net Assets Fund Balance$282,939$237,882▼ $45,057
Total Liabilities and Net Assets / Fund Balance$391,895$326,774▼ $65,121

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$138,793$32,511$171,304
Land$0--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David SienkiewiczExecutive DirectorFT$102,449$102,449

Board Members and Trustees

NameTitle
Kerry BillinghamChair 2023-2024
Melanie De TorrenteVice Chair 2023-2024
Kalina KalchevaSecretary 2023-2024
Jessica Kraft-KlehmTreasurer 2023-2024
Revenue and Support

Revenue Composition

Contributions and Grants
$60,783
Program Service Revenue
$699,776
Investment Income
$15
Other Revenue
$-329
All Other Contributions
$33,049
Change in Net Assets
$-45,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$624,160
Other Expenses$181,143
Total Fundraising Expense$2,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$424,825$0$0$424,825
Occupancy$137,222$0$0$137,222
Current Officers, Directors, Trustees, and Key Employees$101,829$0$0$101,829
Payroll Taxes$50,986$0$0$50,986
Other Employee Benefits$40,198$0$0$40,198
All Other Expenses$13,914$0$0$13,914
Fees for Services Accounting$10,427$0$0$10,427
Depreciation Depletion$7,182$0$0$7,182
Pension Plan Contributions$6,322$0$0$6,322
Insurance$4,271$0$0$4,271
Advertising$3,828$0$0$3,828
Office Expenses$1,980$0$0$1,980
Interest$1,456$0$0$1,456
Information Technology$863$0$0$863
Other Expenses$-103,859$101,828$2,031$0
Total Functional Expenses$701,444$101,828$2,031$805,303
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,201
Fundraising Gross Income$872
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
13th mo Fund$20,000$20,000-$20,000
Total Events$20,000$20,000-$20,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuition Deposits$21,848
Denise Pilkey Scholarship Fd$13,792
Keybank CC Payable$2,662
Insurance Payable$244
Pension Plan Payable$182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Filing and Contact Details

Filer

Filer Name
Student Parents Cooperative Day Care Center
EIN
91-0890896
Phone
2065225388
Address
5315 Roosevelt Way NE, Seattle, WA 98105

Signing Officer

Name
Elyse Lagarenne
Title
Treasurer 2025
Phone
2065225388
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerry Billingham
Formed
1972
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
66

Preparer

Firm
Cathleen L Earley CPA PLLC
Address
2249 Highland Drive, Camano Island, WA 98282
Preparer
Cathleen L Earley CPA
Phone
4258301325
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Organizations process to review Form 990.”

Pt VI, Line 11B

“Closing financials are reviewed and generated by the Independent Contractor Bookkeeper. The Board Members and Executive Director review year end reports and the Executive Director helps to assist paid preparer in completing Form 990.”

Pt VI, Line 11B

“The tax returns are made available to the governing board for review.”

Pt VI, Line 19

“Governing Documents Disclosure Explanation”

Pt VI, Line 19

“The policies are all provided at the time of enrollment and are listed in the parent handbook. Financials and meetings are documented in the minutes of the monthly governance meetings and are also provided in a binder at the facility for viewing by coop members. At any time, member can request these documents as well.”

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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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0760245
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024526
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0541
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0138793
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032511
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0171304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021848
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tuition Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Denise Pilkey Scholarship Fd
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Keybank CC Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Pension Plan Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Insurance Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138793
IRS990ScheduleD/TotalLiabilityAmt038728
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The schools nondiscrimination policy is posted on its website, www.coopchild.org at all times, along with registration materials. The schools nondiscrimination policy is posted on its website, www.coopchild.org at all times, along with registration materials.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm013th mo Fund
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organizations process to review Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Closing financials are reviewed and generated by the Independent Contractor Bookkeeper. The Board Members and Executive Director review year end reports and the Executive Director helps to assist paid preparer in completing Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The tax returns are made available to the governing board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing Documents Disclosure Explanation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The policies are all provided at the time of enrollment and are listed in the parent handbook. Financials and meetings are documented in the minutes of the monthly governance meetings and are also provided in a binder at the facility for viewing by coop members. At any time, member can request these documents as well.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0391895
IRS990/TotalAssetsEOYAmt0326774
IRS990/TotalAssetsGrp/BOYAmt0391895
IRS990/TotalAssetsGrp/EOYAmt0326774
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060783
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02031
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0101828
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0701444
IRS990/TotalFunctionalExpensesGrp/TotalAmt0805303
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0108956
IRS990/TotalLiabilitiesEOYAmt088892
IRS990/TotalLiabilitiesGrp/BOYAmt0108956
IRS990/TotalLiabilitiesGrp/EOYAmt088892
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0282939
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0237882
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0701444
IRS990/TotalProgramServiceRevenueAmt0699776
IRS990/TotalReportableCompFromOrgAmt0102449
IRS990/TotalRevenueGrp/ExclusionAmt0-329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0699791
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0760245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt066
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0391895
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0326774
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05315 Roosevelt Way NE
IRS990/USAddress/CityNm0Seattle
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098105
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Elyse Lagarenne
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer 2025
ReturnHeader/BusinessOfficerGrp/PhoneNum02065225388
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Student Parents Cooperative Day Care Center
ReturnHeader/Filer/BusinessNameControlTxt0STUD
ReturnHeader/Filer/EIN0910890896
ReturnHeader/Filer/PhoneNum02065225388
ReturnHeader/Filer/USAddress/AddressLine1Txt05315 Roosevelt Way NE
ReturnHeader/Filer/USAddress/CityNm0Seattle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098105
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814496021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cathleen L Earley CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02249 Highland Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Camano Island
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098282
ReturnHeader/PreparerPersonGrp/PhoneNum04258301325
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cathleen L Earley CPA
ReturnHeader/ReturnTs02025-05-14T20:00:30-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01

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