Civic Intelligence

Beginnings Child Care Center

990 • Fiscal year 2014 • EIN 91-1040607

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

C/O Accman Inc 444 NE Ravenna BlvdSeattle, WA 98115

(206) 285-0883

Siviq Scores

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

Liabilities / Assets

81st percentile

0.56x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.58x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

52nd percentile

3.2%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

51st percentile

$64,960

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

43rd percentile

0.2%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

4.4%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Flat

$1,522,798

Flat from 2014

Net Assets

Flat

$670,778

Flat from 2014

Liabilities

Flat

$852,020

Flat from 2014

Revenue

Flat

$1,463,019

Flat from 2014

Expenses

Flat

$1,415,592

Flat from 2014

Net Income

Flat

$47,427

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $515,846Liabilities 2010: $126,020Net Assets 2010: $389,8262010Assets 2011: $457,469Liabilities 2011: $18,528Net Assets 2011: $438,9412011Assets 2012: $572,317Liabilities 2012: $18,893Net Assets 2012: $553,4242012Assets 2013: $1,519,989Liabilities 2013: $896,636Net Assets 2013: $623,3532013Assets 2014: $1,522,798Liabilities 2014: $852,020Net Assets 2014: $670,7782014Assets 2014: $1,522,798Liabilities 2014: $852,020Net Assets 2014: $670,7782014Assets 2015: $1,467,071Liabilities 2015: $858,102Net Assets 2015: $608,9692015Assets 2016: $1,437,001Liabilities 2016: $840,522Net Assets 2016: $596,4792016Assets 2017: $1,426,322Liabilities 2017: $864,683Net Assets 2017: $561,6392017Assets 2018: $1,419,168Liabilities 2018: $945,167Net Assets 2018: $474,0012018Assets 2019: $1,440,548Liabilities 2019: $987,090Net Assets 2019: $453,4582019Assets 2020: $1,570,650Liabilities 2020: $1,274,635Net Assets 2020: $296,0152020Assets 2021: $1,996,800Liabilities 2021: $1,150,786Net Assets 2021: $846,0142021Assets 2022: $1,957,895Liabilities 2022: $869,145Net Assets 2022: $1,088,7502022Assets 2023: $1,780,394Liabilities 2023: $811,284Net Assets 2023: $969,1102023Assets 2024: $1,776,010Liabilities 2024: $807,035Net Assets 2024: $968,9752024

Highlighted filing

2014

Assets$1,522,798
Liabilities$852,020
Net Assets$670,778

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,111,7552010Revenue 2011: $1,232,564Expenses 2011: $1,183,448Net Income 2011: $49,1162011Revenue 2012: $1,376,021Expenses 2012: $1,261,538Net Income 2012: $114,4832012Revenue 2013: $1,401,880Expenses 2013: $1,331,951Net Income 2013: $69,9292013Revenue 2014: $1,463,019Expenses 2014: $1,415,592Net Income 2014: $47,4272014Revenue 2014: $1,463,019Expenses 2014: $1,415,592Net Income 2014: $47,4272014Revenue 2015: $1,435,771Expenses 2015: $1,497,579Net Income 2015: -$61,8082015Revenue 2016: $1,527,766Expenses 2016: $1,540,257Net Income 2016: -$12,4912016Revenue 2017: $1,641,635Expenses 2017: $1,676,476Net Income 2017: -$34,8412017Revenue 2018: $1,681,546Expenses 2018: $1,769,184Net Income 2018: -$87,6382018Revenue 2019: $1,854,257Expenses 2019: $1,874,798Net Income 2019: -$20,5412019Revenue 2020: $1,472,951Expenses 2020: $1,630,394Net Income 2020: -$157,4432020Revenue 2021: $2,244,227Expenses 2021: $1,694,228Net Income 2021: $549,9992021Revenue 2022: $2,210,112Expenses 2022: $2,078,400Net Income 2022: $131,7122022Revenue 2023: $2,265,058Expenses 2023: $2,384,698Net Income 2023: -$119,6402023Revenue 2024: $2,509,833Expenses 2024: $2,509,968Net Income 2024: -$1352024

Highlighted filing

2014

Revenue$1,463,019
Expenses$1,415,592
Net Income$47,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,463,019
Mission and Program Overview

Mission

To provide high quality childcare

To provide high quality childcare at a reasonable cost to the general public

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,452,025$1,440,209▼ $11,816
Cap Stk Tr Prin Current Funds$623,353$670,778▲ $47,425
Savings and Temporary Cash Investments$6,051$48,055▲ $42,004
Cash and Non-Interest-Bearing Accounts$38,527$15,168▼ $23,359
Intangible Assets$8,433$8,146▼ $287
Prepaid Expenses and Deferred Charges$11,750$7,192▼ $4,558
Accounts Receivable$2,803$4,028▲ $1,225
Other Notes and Loans Receivable, Net$400--
Total Assets$1,519,989$1,522,798▲ $2,809
Liabilities
Mortgage Notes Payable Secured by Investment Property$851,926$825,384▼ $26,542
Other Liabilities$30,827$26,636▼ $4,191
Accounts Payable and Accrued Expenses$13,883--
Total Liabilities$896,636$852,020▼ $44,616
Net Assets / Fund Balance
Total Net Assets Fund Balance$623,353$670,778▲ $47,425
Total Liabilities and Net Assets / Fund Balance$1,519,989$1,522,798▲ $2,809

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$402,921$14,725-
Land$660,000--
Equipment$1,980$119,837-
Leasehold Improvements$375,308$72,132-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele Butler-mylesExecutive DirectorFT$64,960$64,960

Board Members and Trustees

NameTitle
Kristin BoraasChairperson
Zane MillerVice-chairperson
Barak KutluBoard Member
Lori ShapiroBoard Member
Nikki Demers-changeloBoard Member
Melissa Ford ShahSecretary
Pauline BariolaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,833
Program Service Revenue
$1,444,124
Investment Income
$62
Other Revenue
$0
All Other Contributions
$1,069
Change in Net Assets
$47,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$889,754
Other Expenses$524,757
Grants and Similar Amounts Paid$1,081
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,810$0$0$640,810
Other Employee Benefits$109,183$0$0$109,183
All Other Expenses$102,946$0$0$102,946
Payroll Taxes$69,330$0$0$69,330
Current Officers, Directors, Trustees, and Key Employees$32,480$32,480$0$64,960
Occupancy$56,783$0$0$56,783
Other Expenses$46,845$0$0$46,845
Interest$41,012$0$0$41,012
Fees for Services Other$38,729$0$0$38,729
Depreciation Depletion$23,923$0$0$23,923
Fees for Services Accounting$21,438$0$0$21,438
Office Expenses$15,305$0$0$15,305
Pension Plan Contributions$5,471$0$0$5,471
Advertising$4,435$0$0$4,435
Grants to Domestic Individuals$1,081--$1,081
Total Functional Expenses$1,383,112$32,480$0$1,415,592
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation and Select Time Accrual$13,813
Payroll Liabilities$11,620
Pension Payable$1,203
Key Bank - Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Beginnings Child Care Center
EIN
91-1040607
Phone
2062850883
Address
C/O ACCMAN INC 444 NE RAVENNA BLVD, SEATTLE, WA 98115

Signing Officer

Name
Michele Butler-myles
Title
Executive Director
Phone
2062850883
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Butler-myles
Formed
1977
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
0
Employees
20
Volunteers
0

Preparer

Firm
Accman Inc
Address
444 NE Ravenna BLVD STE 400, SEATTLE, WA 98115
Preparer
Barbara B Petty
Phone
2062850883
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board is provided a copy of the form 990

Form 990, Part IX, Line 24F

Repairs and maintenance 41894. 41894. 0. 0. Business taxes 7522. 7522. 0. 0. Licenses 1282. 1282. 0. 0. Telephone/utilities 48837. 48837. 0. 0. Miscellaneous 3411. 3411. 0. 0.

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IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE TUITION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01444124
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0256
IRS990/PYInvestmentIncomeAmt076
IRS990/PYOtherExpensesAmt0491702
IRS990/PYOtherRevenueAmt020839
IRS990/PYProgramServiceRevenueAmt01380965
IRS990/PYRevenuesLessExpensesAmt069929
IRS990/PYSalariesCompEmpBnftPaidAmt0839993
IRS990/PYTotalExpensesAmt01331951
IRS990/PYTotalRevenueAmt01401880
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt047427
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01444124
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06051
IRS990/SavingsAndTempCashInvstGrp/EOYAmt048055
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0402921
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014725
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0417646
IRS990ScheduleD/EquipmentGrp/BookValueAmt01980
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0119837
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0121817
IRS990ScheduleD/LandGrp/BookValueAmt0660000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0660000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0375308
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt072132
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0447440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013813
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt211620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION AND SELECT TIME ACCRUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3KEY BANK - LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01440209
IRS990ScheduleD/TotalLiabilityAmt026636
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/ExplanationTxt0BROCHURES, NEWSPAPER ADVERTISING BROCHURES, NEWSPAPER ADVERTISING
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board is provided a copy of the form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPAIRS AND MAINTENANCE 41894. 41894. 0. 0. BUSINESS TAXES 7522. 7522. 0. 0. LICENSES 1282. 1282. 0. 0. TELEPHONE/UTILITIES 48837. 48837. 0. 0. MISCELLANEOUS 3411. 3411. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01519989
IRS990/TotalAssetsEOYAmt01522798
IRS990/TotalAssetsGrp/BOYAmt01519989
IRS990/TotalAssetsGrp/EOYAmt01522798
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018833
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01383112
IRS990/TotalFunctionalExpensesGrp/TotalAmt01415592
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0896636
IRS990/TotalLiabilitiesEOYAmt0852020
IRS990/TotalLiabilitiesGrp/BOYAmt0896636
IRS990/TotalLiabilitiesGrp/EOYAmt0852020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0623353
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0670778
IRS990/TotalProgramServiceExpensesAmt01383112
IRS990/TotalProgramServiceRevenueAmt01444124
IRS990/TotalReportableCompFromOrgAmt064960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01444186
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01463019
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01519989
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01522798
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06746 24th Ave NW 1
IRS990/USAddress/CityNm0Seattle
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098117
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE BUTLER-MYLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02062850883
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEGINNINGS CHILD CARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BEGI
ReturnHeader/Filer/EIN0911040607
ReturnHeader/Filer/PhoneNum02062850883
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O ACCMAN INC 444 NE RAVENNA BLVD
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCMAN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0444 NE Ravenna BLVD STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098115
ReturnHeader/PreparerPersonGrp/PhoneNum02062850883
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-22

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.81$0.97$2.51$2.51$0.00
2023Summary only. Only limited summary data is available for this year.$1.78$0.81$0.97$2.27$2.38$0.12
2022Summary only. Only limited summary data is available for this year.$1.96$0.87$1.09$2.21$2.08$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$1.15$0.85$2.24$1.69$0.55
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$1.27$0.30$1.47$1.63$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.99$0.45$1.85$1.87$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.95$0.47$1.68$1.77$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.86$0.56$1.64$1.68$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.84$0.60$1.53$1.54$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.86$0.61$1.44$1.50$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.85$0.67$1.46$1.42$0.05
2014Summary only. Only limited summary data is available for this year.$1.52$0.85$0.67$1.46$1.42$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.52$0.90$0.62$1.40$1.33$0.07
2012Summary only. Only limited summary data is available for this year.$0.57$0.02$0.55$1.38$1.26$0.11
2011Summary only. Only limited summary data is available for this year.$0.46$0.02$0.44$1.23$1.18$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.13$0.39$1.11