Civic Intelligence

Beginnings Child Care Center

990 • Fiscal year 2020 • EIN 91-1040607

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 17, 2021

C/O Accman Inc 4010 Stone Way NSeattle, WA 98103

(206) 285-0883

Siviq Scores

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

Liabilities / Assets

88th percentile

0.76x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.80x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

49th percentile

$58,252

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,681,674

Up $111,024 (+7.1%) from 2020

Net Assets

Up

$407,039

Up $111,024 (+38%) from 2020

Liabilities

Flat

$1,274,635

Flat from 2020

Revenue

Up

$1,583,975

Up $111,024 (+7.5%) from 2020

Expenses

Flat

$1,630,394

Flat from 2020

Net Income

Up

-$46,419

Up $111,024 (+71%) from 2020

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 2020: $1,681,674Liabilities 2020: $1,274,635Net Assets 2020: $407,0392020Assets 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

2020

Assets$1,681,674
Liabilities$1,274,635
Net Assets$407,039

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 2020: $1,583,975Expenses 2020: $1,630,394Net Income 2020: -$46,4192020Revenue 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

2020

Revenue$1,583,975
Expenses$1,630,394
Net Income-$46,419
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 17, 2021
Return Version
2020v4.1
Gross Receipts
$1,583,975
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$1,381,010$1,356,132▼ $24,878
Cap Stk Tr Prin Current Funds$453,458$407,039▼ $46,419
Cash and Non-Interest-Bearing Accounts$40,734$180,508▲ $139,774
Pledges and Grants Receivable-$111,024-
Savings and Temporary Cash Investments$8,318$23,370▲ $15,052
Intangible Assets$6,710$6,423▼ $287
Prepaid Expenses and Deferred Charges$3,101$4,217▲ $1,116
Accounts Receivable$675$0▼ $675
Total Assets$1,440,548$1,681,674▲ $241,126
Liabilities
Mortgage Notes Payable Secured by Investment Property$676,295$794,838▲ $118,543
Unsecured Notes Loans Payable-$250,000-
Other Liabilities$310,795$188,064▼ $122,731
Deferred Revenue-$38,896-
Accounts Payable and Accrued Expenses-$2,837-
Total Liabilities$987,090$1,274,635▲ $287,545
Net Assets / Fund Balance
Total Net Assets Fund Balance$453,458$407,039▼ $46,419
Total Liabilities and Net Assets / Fund Balance$1,440,548$1,681,674▲ $241,126

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$380,231$80,786-
Land$660,000--
Equipment$53,935$67,555-
Leasehold Improvements$261,966$207,893-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele Butler-mylesExecutive DirectorFT$58,252$58,252

Board Members and Trustees

NameTitle
Neala KendallPresident
Andrew ArdingerBoard Member
Helena BaldaskyBoard Member
Joel CreswellBoard Member
Katie ThatcherBoard Member
Lindsay CoetzeeBoard Member
Philip HinesBoard Member
Zach StednickBoard Member
Melissa Lockhart FornterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$270,661
Program Service Revenue
$1,313,295
Investment Income
$19
Other Revenue
$0
Change in Net Assets
$-46,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,135,118
Other Expenses$481,093
Grants and Similar Amounts Paid$14,183
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$879,620$0$0$879,620
All Other Expenses$109,670$0$0$109,670
Other Employee Benefits$101,553$0$0$101,553
Payroll Taxes$81,394$0$0$81,394
Current Officers, Directors, Trustees, and Key Employees$29,126$29,126$0$58,252
Occupancy$47,387$0$0$47,387
Interest$43,358$0$0$43,358
Depreciation Depletion$25,165$0$0$25,165
Fees for Services Accounting$23,996$0$0$23,996
Other Expenses$18,291$0$0$18,291
Insurance$16,707$0$0$16,707
Pension Plan Contributions$14,299$0$0$14,299
Grants to Domestic Individuals$14,183--$14,183
Fees for Services Other$11,433$0$0$11,433
Office Expenses$9,848$0$0$9,848
Advertising$180$0$0$180
Total Functional Expenses$1,601,268$29,126$0$1,630,394
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
Last Month Tuition Deposit$132,557
Vacation and Select Time Accrual$49,770
Payroll Liabilities$5,737
Pension Payable$0
Key Bank - Line of Credit$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Beginnings Child Care Center
EIN
91-1040607
Phone
2062850883
Address
C/O ACCMAN INC 4010 STONE WAY N, Seattle, WA 98103

Signing Officer

Name
Molly Howard
Title
Executive Director
Phone
2062850883
Signed
2021-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Butler-Myles
Formed
1977
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
0

Preparer

Firm
Accounting & Management Service
Address
4010 Stone Way N Suite 400, Seattle, WA 98103
Preparer
Barbara B Petty
Phone
2062850883
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board is provided a copy of the form 990

Raw XML AppendixShowing 400 of 456 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/OtherExpensesGrp/ProgramServicesAmt014038
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt2161020
IRS990/OtherExpensesGrp/ProgramServicesAmt318291
IRS990/OtherExpensesGrp/TotalAmt014038
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt2161020
IRS990/OtherExpensesGrp/TotalAmt318291
IRS990/OtherLiabilitiesGrp/BOYAmt0310795
IRS990/OtherLiabilitiesGrp/EOYAmt0188064
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt081394
IRS990/PayrollTaxesGrp/TotalAmt081394
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014299
IRS990/PensionPlanContributionsGrp/TotalAmt014299
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0111024
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03101
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04217
IRS990/PrincipalOfficerNm0Michele Butler-Myles
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE TUITION
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01313295
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt051626
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt044894
IRS990/PYInvestmentIncomeAmt037
IRS990/PYOtherExpensesAmt0645686
IRS990/PYProgramServiceRevenueAmt01802594
IRS990/PYRevenuesLessExpensesAmt0-20541
IRS990/PYSalariesCompEmpBnftPaidAmt01184218
IRS990/PYTotalExpensesAmt01874798
IRS990/PYTotalRevenueAmt01854257
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-46419
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01313314
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08318
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023370
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0380231
IRS990ScheduleD/BuildingsGrp/DepreciationAmt080786
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0461017
IRS990ScheduleD/EquipmentGrp/BookValueAmt053935
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067555
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0121490
IRS990ScheduleD/LandGrp/BookValueAmt0660000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0660000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0261966
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0207893
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0469859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt049770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25737
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt30
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4132557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION AND SELECT TIME ACCRUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3KEY BANK - LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4LAST MONTH TUITION DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01356132
IRS990ScheduleD/TotalLiabilityAmt0188064
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/CashGrantAmt08353
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board is provided a copy of the form 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01440548
IRS990/TotalAssetsEOYAmt01681674
IRS990/TotalAssetsGrp/BOYAmt01440548
IRS990/TotalAssetsGrp/EOYAmt01681674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0270661
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029126
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01601268
IRS990/TotalFunctionalExpensesGrp/TotalAmt01630394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0987090
IRS990/TotalLiabilitiesEOYAmt01274635
IRS990/TotalLiabilitiesGrp/BOYAmt0987090
IRS990/TotalLiabilitiesGrp/EOYAmt01274635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0453458
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0407039
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01601268
IRS990/TotalProgramServiceRevenueAmt01313295

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
2020Detailed filing. Detailed filing data is available for this year.$1.68$1.27$0.41$1.58$1.63$0.05
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
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