Civic Intelligence

Beginnings Child Care Center

990 • Fiscal year 2024 • EIN 91-1040607

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 16, 2025

C/O ACCMAN INC 215 NE 40th St C2Seattle, WA 98105

(206) 285-0883

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.45x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.32x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

-0.0%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$104,381

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.2%

Faster asset growth than 36% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,776,010

Down $4,384 (-0.2%) from 2023

Net Assets

Down

$968,975

Down $135 (-0.0%) from 2023

Liabilities

Down

$807,035

Down $4,249 (-0.5%) from 2023

Revenue

Up

$2,509,833

Up $244,775 (+11%) from 2023

Expenses

Up

$2,509,968

Up $125,270 (+5.3%) from 2023

Net Income

Up

-$135

Up $119,505 (+100%) from 2023

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

2024

Assets$1,776,010
Liabilities$807,035
Net Assets$968,975

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

2024

Revenue$2,509,833
Expenses$2,509,968
Net Income-$135
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.2
Gross Receipts
$2,509,833
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$1,543,188$1,519,505▼ $23,683
Cap Stk Tr Prin Current Funds$969,110$968,975▼ $135
Savings and Temporary Cash Investments$199,613$175,559▼ $24,054
Prepaid Expenses and Deferred Charges$2,567$40,921▲ $38,354
Cash and Non-Interest-Bearing Accounts$20,851$26,445▲ $5,594
Intangible Assets$14,175$13,580▼ $595
Total Assets$1,780,394$1,776,010▼ $4,384
Liabilities
Mortgage Notes Payable Secured by Investment Property$565,889$543,959▼ $21,930
Other Liabilities$230,360$241,968▲ $11,608
Deferred Revenue$15,035$21,108▲ $6,073
Total Liabilities$811,284$807,035▼ $4,249
Net Assets / Fund Balance
Total Net Assets Fund Balance$969,110$968,975▼ $135
Total Liabilities and Net Assets / Fund Balance$1,780,394$1,776,010▼ $4,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,383,700--
Equipment$136,092--
Leasehold Improvements$486,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Molly HowardExecutive DirectorFT$104,381$104,381
Summer BermejoExecutive DirectorFT$102,685$102,685

Board Members and Trustees

NameTitle
Zach StednickPresident
Callie FeitBoard Member
Ivy WeiBoard Member
Kat SmagaBoard Member
Matt ErstlingBoard Member
Neil BaxterBoard Member
Rennie ElliottBoard Member
Steve AustinBoard Member
Asta KimSecretary
Derek LeungSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,980
Program Service Revenue
$2,412,309
Investment Income
$5,544
Other Revenue
$25,000
All Other Contributions
$2,000
Change in Net Assets
$-135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,871,934
Other Expenses$638,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,305,207$0$0$1,305,207
Other Employee Benefits$227,067$0$0$227,067
Current Officers, Directors, Trustees, and Key Employees$103,533$103,533$0$207,066
Payroll Taxes$132,594$0$0$132,594
All Other Expenses$75,200$0$0$75,200
Fees for Services Other$69,015$0$0$69,015
Occupancy$49,461$0$0$49,461
Other Expenses$48,766$0$0$48,766
Depreciation Depletion$35,026$0$0$35,026
Interest$22,335$0$0$22,335
Insurance$16,473$0$0$16,473
Office Expenses$10,064$0$0$10,064
Advertising$1,077$0$0$1,077
Total Functional Expenses$2,406,435$103,533$0$2,509,968
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$146,474
Vacation and Select Time Accrual$80,921
Payroll Liabilities$13,040
Pension Payable$1,534
Rounding$-1
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
Beginnings Child Care Center
EIN
91-1040607
Phone
2062850883
Address
C/O ACCMAN INC 215 NE 40th St C2, Seattle, WA 98105

Signing Officer

Name
Molly Howard
Title
Executive Director
Phone
2062850883
Signed
2025-04-16
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
10
Employees
36
Volunteers
0

Preparer

Firm
Accman Inc
Address
215 NE 40th Street, Seattle, WA 98105
Preparer
David Rinn MBA EA
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 450 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/ProgramServicesAmt2234065
IRS990/OtherExpensesGrp/ProgramServicesAmt348766
IRS990/OtherExpensesGrp/TotalAmt05152
IRS990/OtherExpensesGrp/TotalAmt171400
IRS990/OtherExpensesGrp/TotalAmt2234065
IRS990/OtherExpensesGrp/TotalAmt348766
IRS990/OtherLiabilitiesGrp/BOYAmt0230360
IRS990/OtherLiabilitiesGrp/EOYAmt0241968
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/Desc0Insurance Settlement
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt025000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01305207
IRS990/OtherSalariesAndWagesGrp/TotalAmt01305207
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0132594
IRS990/PayrollTaxesGrp/TotalAmt0132594
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02567
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040921
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Molly Howard
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE TUITION
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02412309
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087155
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015755
IRS990/PYOtherExpensesAmt0695837
IRS990/PYProgramServiceRevenueAmt02162148
IRS990/PYRevenuesLessExpensesAmt0-119640
IRS990/PYSalariesCompEmpBnftPaidAmt01688861
IRS990/PYTotalExpensesAmt02384698
IRS990/PYTotalRevenueAmt02265058
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-135
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02412309
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0199613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0175559
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/BookValueAmt01383700
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01383700
IRS990ScheduleD/EquipmentGrp/BookValueAmt0136092
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0136092
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0486000
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0486000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080921
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11534
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3146474
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION AND SELECT TIME ACCRUAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LAST MONTH TUITION DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02005792
IRS990ScheduleD/TotalLiabilityAmt0241968
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/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01780394
IRS990/TotalAssetsEOYAmt01776010
IRS990/TotalAssetsGrp/BOYAmt01780394
IRS990/TotalAssetsGrp/EOYAmt01776010
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt066980
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103533
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02406435
IRS990/TotalFunctionalExpensesGrp/TotalAmt02509968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0811284
IRS990/TotalLiabilitiesEOYAmt0807035
IRS990/TotalLiabilitiesGrp/BOYAmt0811284
IRS990/TotalLiabilitiesGrp/EOYAmt0807035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0969110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0968975
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02406435
IRS990/TotalProgramServiceRevenueAmt02412309
IRS990/TotalReportableCompFromOrgAmt0207066

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
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