Civic Intelligence

Beginnings Child Care Center

990 • Fiscal year 2015 • EIN 91-1040607

Jan 01, 2015 to Dec 31, 2015 • Filed on May 09, 2016

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

82nd percentile

0.58x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.60x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

29th percentile

-4.3%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$63,870

Higher top officer pay than 50% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

28th percentile

-3.7%

Faster asset growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-1.9%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,467,071

Down $55,727 (-3.7%) from 2014

Net Assets

Down

$608,969

Down $61,809 (-9.2%) from 2014

Liabilities

Up

$858,102

Up $6,082 (+0.7%) from 2014

Revenue

Down

$1,435,771

Down $27,248 (-1.9%) from 2014

Expenses

Up

$1,497,579

Up $81,987 (+5.8%) from 2014

Net Income

Down

-$61,808

Down $109,235 (-230%) 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 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

2015

Assets$1,467,071
Liabilities$858,102
Net Assets$608,969

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 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

2015

Revenue$1,435,771
Expenses$1,497,579
Net Income-$61,808
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 9, 2016
Return Version
2015v2.1
Gross Receipts
$1,435,771
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$1,440,209$1,435,506▼ $4,703
Cap Stk Tr Prin Current Funds$670,778$608,969▼ $61,809
Savings and Temporary Cash Investments$48,055$10,219▼ $37,836
Intangible Assets$8,146$7,859▼ $287
Prepaid Expenses and Deferred Charges$7,192$5,129▼ $2,063
Cash and Non-Interest-Bearing Accounts$15,168$4,922▼ $10,246
Accounts Receivable$4,028$3,086▼ $942
Other Notes and Loans Receivable, Net-$350-
Total Assets$1,522,798$1,467,071▼ $55,727
Liabilities
Mortgage Notes Payable Secured by Investment Property$825,384$797,502▼ $27,882
Other Liabilities$26,636$60,600▲ $33,964
Total Liabilities$852,020$858,102▲ $6,082
Net Assets / Fund Balance
Total Net Assets Fund Balance$670,778$608,969▼ $61,809
Total Liabilities and Net Assets / Fund Balance$1,522,798$1,467,071▼ $55,727

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$417,646--
Land$660,000--
Equipment$119,932--
Leasehold Improvements$469,859--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele Butler-mylesExecutive DirectorFT$63,870$63,870

Board Members and Trustees

NameTitle
Barak KutluChairperson
Dudley CarrBoard Member
Megan TepeeBoard Member
Neala KendalBoard Member
Nikki Demers-changeloBoard Member
Melissa Ford ShahSecretary
Kristin BoraasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,639
Program Service Revenue
$1,421,076
Investment Income
$56
Other Revenue
$0
Change in Net Assets
$-61,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$958,373
Other Expenses$530,485
Grants and Similar Amounts Paid$8,721
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$703,432$0$0$703,432
Other Employee Benefits$112,653$0$0$112,653
All Other Expenses$94,660$0$0$94,660
Fees for Services Other$82,522$0$0$82,522
Payroll Taxes$73,982$0$0$73,982
Current Officers, Directors, Trustees, and Key Employees$31,935$31,935$0$63,870
Occupancy$57,769$0$0$57,769
Interest$39,548$0$0$39,548
Other Expenses$29,338$0$0$29,338
Depreciation Depletion$25,524$0$0$25,524
Fees for Services Accounting$23,080$0$0$23,080
Office Expenses$16,538$0$0$16,538
Grants to Domestic Individuals$8,721--$8,721
Pension Plan Contributions$4,436$0$0$4,436
Advertising$2,375$0$0$2,375
Total Functional Expenses$1,465,644$31,935$0$1,497,579
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
Key Bank - Line of Credit$30,000
Vacation and Select Time Accrual$15,915
Payroll Liabilities$13,491
Pension Payable$1,194
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
2016-05-09
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
42
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 24E

Repairs and maintenance 27280. 27280. 0. 0.

Form 990, Part IX, Line 24E

Business taxes 6854. 6854. 0. 0.

Form 990, Part IX, Line 24E

Licenses 2296. 2296. 0. 0.

Form 990, Part IX, Line 24E

Telephone/utilities 56550. 56550. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1680. 1680. 0. 0.

Raw XML AppendixShowing 400 of 417 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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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018833
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01081
IRS990/PYInvestmentIncomeAmt062
IRS990/PYOtherExpensesAmt0524757
IRS990/PYProgramServiceRevenueAmt01444124
IRS990/PYRevenuesLessExpensesAmt047427
IRS990/PYSalariesCompEmpBnftPaidAmt0889754
IRS990/PYTotalExpensesAmt01415592
IRS990/PYTotalRevenueAmt01463019
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-61808
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01421076
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048055
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010219
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0417646
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0417646
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119932
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0119932
IRS990ScheduleD/LandGrp/BookValueAmt0660000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0660000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0469859
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0469859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11194
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt330000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION AND SELECT TIME ACCRUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3KEY BANK - LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01667437
IRS990ScheduleD/TotalLiabilityAmt060600
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
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08721
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Two families received scholarship funds to help pay tuition.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, col (b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board is provided a copy of the form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPAIRS AND MAINTENANCE 27280. 27280. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUSINESS TAXES 6854. 6854. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LICENSES 2296. 2296. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TELEPHONE/UTILITIES 56550. 56550. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS 1680. 1680. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01522798
IRS990/TotalAssetsEOYAmt01467071
IRS990/TotalAssetsGrp/BOYAmt01522798
IRS990/TotalAssetsGrp/EOYAmt01467071
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014639
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01465644
IRS990/TotalFunctionalExpensesGrp/TotalAmt01497579
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0852020
IRS990/TotalLiabilitiesEOYAmt0858102
IRS990/TotalLiabilitiesGrp/BOYAmt0852020
IRS990/TotalLiabilitiesGrp/EOYAmt0858102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0670778
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0608969
IRS990/TotalProgramServiceExpensesAmt01465644
IRS990/TotalProgramServiceRevenueAmt01421076
IRS990/TotalReportableCompFromOrgAmt063870
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01421132
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01435771
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01522798
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01467071
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/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE BUTLER-MYLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02062850883
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEGINNINGS CHILD CARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BEGI
ReturnHeader/Filer/EIN0911040607
ReturnHeader/Filer/PhoneNum02062850883

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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
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.86$0.61$1.44$1.50$0.06
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