Civic Intelligence

Child Care Development Services Inc

990 • Fiscal year 2019 • EIN 93-0686681

Oct 01, 2018 to Sep 30, 2019 • Filed on Mar 04, 2020

123 E PowellGresham, OR 97030

(503) 253-5000

Siviq Scores

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

Liabilities / Assets

89th percentile

0.90x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.08x

Higher debt load relative to revenue than 35% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

39th percentile

0.2%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$79,158

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

14th percentile

-6.3%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-8.9%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$564,236

Down $37,763 (-6.3%) from 2018

Net Assets

Up

$56,825

Up $11,182 (+24%) from 2018

Liabilities

Down

$507,411

Down $48,945 (-8.8%) from 2018

Revenue

Down

$5,988,831

Down $583,673 (-8.9%) from 2018

Expenses

Down

$5,977,649

Down $594,149 (-9.0%) from 2018

Net Income

Up

$11,182

Up $10,476 (+1484%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $578,683Liabilities 2010: $540,619Net Assets 2010: $38,0642010Assets 2011: $690,493Liabilities 2011: $618,272Net Assets 2011: $72,2212011Assets 2012: $675,449Liabilities 2012: $601,159Net Assets 2012: $74,2902012Assets 2013: $688,426Liabilities 2013: $611,156Net Assets 2013: $77,2702013Assets 2014: $691,685Liabilities 2014: $624,161Net Assets 2014: $67,5242014Assets 2015: $691,783Liabilities 2015: $627,836Net Assets 2015: $63,9472015Assets 2016: $729,901Liabilities 2016: $676,554Net Assets 2016: $53,3472016Assets 2017: $688,207Liabilities 2017: $643,270Net Assets 2017: $44,9372017Assets 2018: $601,999Liabilities 2018: $556,356Net Assets 2018: $45,6432018Assets 2019: $564,236Liabilities 2019: $507,411Net Assets 2019: $56,8252019Assets 2020: $483,302Liabilities 2020: $502,102Net Assets 2020: -$18,8002020

Highlighted filing

2019

Assets$564,236
Liabilities$507,411
Net Assets$56,825

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,893,6862010Expenses 2011: $6,676,7382011Expenses 2012: $6,907,5682012Expenses 2013: $6,824,7422013Revenue 2014: $6,772,601Expenses 2014: $6,782,347Net Income 2014: -$9,7462014Revenue 2015: $6,859,252Expenses 2015: $6,862,829Net Income 2015: -$3,5772015Revenue 2016: $7,486,583Expenses 2016: $7,497,183Net Income 2016: -$10,6002016Revenue 2017: $7,122,334Expenses 2017: $7,130,744Net Income 2017: -$8,4102017Revenue 2018: $6,572,504Expenses 2018: $6,571,798Net Income 2018: $7062018Revenue 2019: $5,988,831Expenses 2019: $5,977,649Net Income 2019: $11,1822019Revenue 2020: $4,906,276Expenses 2020: $4,981,901Net Income 2020: -$75,6252020

Highlighted filing

2019

Revenue$5,988,831
Expenses$5,977,649
Net Income$11,182
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Mar 4, 2020
Return Version
2018v3.1
Gross Receipts
$5,988,831
Mission and Program Overview

Mission

To enrich the mental and physical welfare of children in child care, and to

Child care services to enrich the mental and physical welfare of children in child care, and to provide services to children, parents, and providers of child care which

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$480,427$473,420▼ $7,007
Savings and Temporary Cash Investments$108,538$64,325▼ $44,213
Prepaid Expenses and Deferred Charges$8,034$23,644▲ $15,610
Accounts Receivable$4,735$2,722▼ $2,013
Other Notes and Loans Receivable, Net$140$0▼ $140
Cash and Non-Interest-Bearing Accounts$125$125→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$601,999$564,236▼ $37,763
Liabilities
Accounts Payable and Accrued Expenses$536,662$497,411▼ $39,251
Deferred Revenue$19,694$10,000▼ $9,694
Total Liabilities$556,356$507,411▼ $48,945
Net Assets / Fund Balance
Unrestricted Net Assets$43,401$55,218▲ $11,817
Temporarily Rstr Net Assets$2,242$1,607▼ $635
Total Net Assets Fund Balance$45,643$56,825▲ $11,182
Total Liabilities and Net Assets / Fund Balance$601,999$564,236▼ $37,763

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$54,588$54,588
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn MorrisonExecutive DirectorFT$69,237$9,921$79,158

Board Members and Trustees

NameTitle
Karen HubbardBoard President
Bob GarciaDirector
Jd KigginsDirector
Kenn McmanusDirector
Michele BoalDirector
Sherria FitzpatrickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,941,449
Program Service Revenue
$47,340
Investment Income
$42
Other Revenue
$0
All Other Contributions
$16,498
Change in Net Assets
$11,182

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,988,831
Total Revenue per Audited Statements
$5,988,831
Total Revenue per Form 990
$5,988,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,467,289
Salaries, Compensation, and Employee Benefits$510,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,360$102$0$331,462
Current Officers, Directors, Trustees, and Key Employees$79,158$0$0$79,158
Other Employee Benefits$50,418$50$0$50,468
Occupancy$48,435$0$0$48,435
Fees for Services Other$30,524$5,029$0$35,553
Office Expenses$34,774$232$0$35,006
Payroll Taxes$31,264$8$0$31,272
Other Expenses$29,012$0$0$29,012
Travel$28,320$173$0$28,493
Pension Plan Contributions$18,000$0$0$18,000
Insurance$2,601$2,735$0$5,336
Total Functional Expenses$5,969,320$8,329$0$5,977,649

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,977,649
Total Expenses per Audited Statements$5,977,649
Total Expenses per Form 990$5,977,649
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Trent MorrisonSon of Executive DirectorContracted ServicesNo$10,875
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Child Care Development Services Inc
EIN
93-0686681
Phone
5032535000
Address
123 E POWELL, GRESHAM, OR 97030

Signing Officer

Name
Carolyn Morrison
Title
Executive Director
Phone
5032535000
Signed
2020-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Morrison
Formed
1977
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
0

Preparer

Firm
West Davis & Company LLP
Address
11824 Jollyville Road Suite 100, Austin, TX 78759
Preparer
Rob West CPA
Phone
5038286650
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A draft of the 990 is provided to the executive director

Pt VI, Line 11B

And board members. Any questions and comments are

Pt VI, Line 11B

Addressed and changes are made as appropriate.

Pt VI, Line 12C

The conflict of interest policy is outlined in the

Pt VI, Line 12C

Employee handbook. Employees are required to review

Pt VI, Line 12C

The policy and note any relationships that could give

Pt VI, Line 12C

Rise to conflicts of interest annually.

Pt VI, Line 15A

Officer compensation is determined by the board

Pt VI, Line 15A

Of directors and is set at levels comparable to

Pt VI, Line 15A

Organizations of similar size and function.

Pt VI, Line 15B

Employee salaries are determined by the executive

Pt VI, Line 15B

Director and are subject to budget approval by

Pt VI, Line 15B

The oregon department of education.

Pt VI, Line 19

The governing documents and financial statements are

Pt VI, Line 19

Available upon request at the organization's office.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07066862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt07423012
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06791386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt033748446
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt091
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt099
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0405
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt033748446
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05941449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06525737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07066862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07423012
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06791386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt033748446
IRS990ScheduleA/TotalSupportAmt033748851
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054588
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054588
IRS990ScheduleD/ExpensesSubtotalAmt05977649
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/RevenueSubtotalAmt05988831
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt05977649
IRS990ScheduleD/TotalRevenuePerForm990Amt05988831
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05988831
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05977649
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TRENT MORRISON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt010875
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACTED SERVICES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AND BOARD MEMBERS. ANY QUESTIONS AND COMMENTS ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADDRESSED AND CHANGES ARE MADE AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS OUTLINED IN THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EMPLOYEE HANDBOOK. EMPLOYEES ARE REQUIRED TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE POLICY AND NOTE ANY RELATIONSHIPS THAT COULD GIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RISE TO CONFLICTS OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICER COMPENSATION IS DETERMINED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OF DIRECTORS AND IS SET AT LEVELS COMPARABLE TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ORGANIZATIONS OF SIMILAR SIZE AND FUNCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10EMPLOYEE SALARIES ARE DETERMINED BY THE EXECUTIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DIRECTOR AND ARE SUBJECT TO BUDGET APPROVAL BY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THE OREGON DEPARTMENT OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02242
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01607
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0601999
IRS990/TotalAssetsEOYAmt0564236
IRS990/TotalAssetsGrp/BOYAmt0601999
IRS990/TotalAssetsGrp/EOYAmt0564236
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05941449
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08329
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05969320
IRS990/TotalFunctionalExpensesGrp/TotalAmt05977649
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0556356
IRS990/TotalLiabilitiesEOYAmt0507411
IRS990/TotalLiabilitiesGrp/BOYAmt0556356
IRS990/TotalLiabilitiesGrp/EOYAmt0507411
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056825
IRS990/TotalOtherCompensationAmt09921
IRS990/TotalProgramServiceExpensesAmt05969320
IRS990/TotalProgramServiceRevenueAmt047340
IRS990/TotalReportableCompFromOrgAmt069237
IRS990/TotalRevenueGrp/ExclusionAmt042
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047340
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05988831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0601999
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564236
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0173
IRS990/TravelGrp/ProgramServicesAmt028320
IRS990/TravelGrp/TotalAmt028493
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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