Academy Child Development Center Inc in Rockville, Maryland (MD)

Academy Child Development Center Inc
Employer Identification Number (EIN)	521228660
Name of Organization	Academy Child Development Center Inc
In Care of Name	R Linden
Address	10109 Darnestown Rd, Rockville, MD 20850-3901
Activities	Private school, Other school related activities
Subsection	Educational Organization
Ruling Date	01/1982
Deductibility	Contributions are deductible
Foundation	School
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$2,583,183
Amount of Income	$4,616,972
Form 990 Revenue Amount	$4,015,793
National Taxonomy of Exempt Entities (NTEE)	Human Services - Multipurpose and Other: Child Day Care

Non-representatives - add comments:

Amount of income in 2013: $4,616,972

This organization:	$4,616,972
Other organizations performing similar types of work:	$652,675

Assets in 2013: $2,583,183

Academy Child Development Center Inc:	$2,583,183
Other organizations performing similar types of work:	$213,641

Expenses in 2012: $3,918,116

Academy Child Development Center Inc:	$3,918,116
Other organizations performing similar types of work:	$675,244

Income to expenses ratio in 2012: 1.2

Academy Child Development Center Inc:	1.2
Other organizations performing similar types of work:	1.0

Expenses allocated to program services in 2007: 90.9%

Academy Child Development Center Inc:	90.9%
Other organizations performing similar types of work:	88.5%

Number of employees in 2012: 105

This organization:	105
Other organizations performing similar types of work:	27

Employees paid over $100,000 in 2012: 1.0%

Academy Child Development Center Inc:	1.0%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2012: 0.0%

Academy Child Development Center Inc:	0.0%
Other organizations performing similar types of work:	16.1%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
Gross income from members or shareholders	$0
Gross income from other sources	$0

Statement of Revenue (for 2012)
Total revenue	$3,718,133
Contributions, Gifts, Grants and Other Similar Amounts	$0
Program Service Revenue	$3,654,479
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$66,931
Income from investment of tax-exempt bond proceeds	$0
Royalties	$0
Net rental income	$0
Net loss from sales of assets other than inventory	$-3,277
Gross amount from sales of assets other than inventory (Securities / Other)	$270,541 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$273,818 / $0
Gain or (loss) (Securities / Other)	$-3,277 / $0
Net income from fundraising events	$0
Net income from gaming activities	$0
Net income from sales of inventory	$0
Miscellaneous Revenue	$0

Statement of Functional Expenses (for 2012)
Total functional expenses	$3,918,116
Compensation of current officers, directors, trustees, and key employees	$260,652
Other salaries and wages	$2,066,562
Payroll taxes	$211,101
Professional fundraising services	$0
Other	$1,379,801

Balance Sheet (for 2012)
Total assets	$2,477,260
Total liabilities	$1,072,388
Tax-exempt bond liabilities	$0
Secured mortgages and notes payable to unrelated third parties	$674,351
Unsecured notes and loans payable to unrelated third parties	$0
Other	$398,037
Total net assets or fund balances	$1,404,872
Retained earnings, endowment, accumulated income, or other funds	$0

Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:	A school described in section 170(b)(1)(A)(ii)

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$2,103,403	$2,444,931	$2,813,261	$3,108,189	$3,667,781	$3,667,350	$3,622,695	$3,552,371
Contributions, gifts, grants, and similar amounts received	$0	$51,407	$700	$1,045	$0	$0	$0	$0
Contributions to donor advised funds							$0	$0
Direct public support	$0	$51,407	$700	$1,045	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$2,091,284	$2,387,010	$2,811,520	$3,106,916	$3,666,943	$3,659,850	$3,614,438	$3,542,336
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$12,119	$6,514	$1,041	$228	$838	$0	$8,257	$10,935
Dividends and interest from securities	$0	$0	$0	$0	$0	$7,500	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0	$-900
Gross amount from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0	$13,500
Less: cost or other basis and sales expenses	$0	$0	$0	$0	$0	$0	$0	$14,400
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Total expenses	$2,058,482	$2,407,315	$2,624,339	$2,946,451	$3,445,970	$3,236,755	$3,405,159	$3,603,987
Program services	$1,869,196	$2,250,649	$2,363,981	$2,708,058	$3,196,707	$2,994,943	$3,090,601	$3,276,671
Management and general	$189,286	$156,666	$260,358	$238,393	$249,263	$241,812	$314,558	$327,316
Fundraising	$0	$0	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$660,893	$698,509	$887,431	$1,049,169	$1,270,980	$1,701,575	$1,919,111	$1,867,495
Excess or (deficit) for the year	$44,921	$37,616	$188,922	$161,738	$221,811	$430,595	$217,536	$-51,616
Net assets or fund balances at beginning of year	$615,972	$660,893	$698,509	$887,431	$1,049,169	$1,270,980	$1,701,575	$1,919,111
Other changes in net assets or fund balances	$0	$0	$0	$0	$0	$0	$0	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$3,603,987	$3,276,671	$327,316	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$248,353	$124,177	$124,176	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$1,957,677	$1,860,846	$96,831	$0
Pension plan contributions not included above	$58,090	$52,637	$5,453	$0
Employee benefits not included above	$106,902	$105,831	$1,071	$0
Payroll taxes	$184,016	$171,672	$12,344	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$54,906	$52,191	$2,715	$0
Telephone	$14,497	$12,077	$2,420	$0
Postage and shipping	$0	$0	$0	$0
Occupancy	$498,092	$469,324	$28,768	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$0	$0	$0	$0
Travel	$16,077	$10,280	$5,797	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$49,614	$42,172	$7,442	$0
Other expenses not covered above	$415,763	$375,464	$40,299	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$805,278	$903,988	$1,118,567	$1,299,263	$1,631,917	$2,053,221	$2,122,914	$2,077,397
Cash - non-interest-bearing	$566,320	$280,761	$430,772	$495,019	$958,389	$1,378,678	$1,266,342	$1,344,735
Savings and temporary cash investments	$0	$0	$0	$0	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$827	$0	$0	$0	$0	$0	$0	$0
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$27,845	$6,558	$8,980	$183,946	$0
Investments - publicly-traded securities							$0	$0
Investments - other securities	$0	$0	$0	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$94,437	$608,227	$672,795	$675,641	$651,782	$650,563	$657,626	$717,662
Other assets, including program-related investments	$143,694	$15,000	$15,000	$100,758	$15,188	$15,000	$15,000	$15,000
Total liabilities	$144,385	$205,479	$231,136	$250,094	$360,937	$351,646	$203,803	$209,902
Accounts payable and accrued expenses	$651	$5,081	$3,634	$0	$2,915	$4,546	$0	$0
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$41,679	$92,354	$110,955	$114,361	$191,236	$146,683	$22,642	$41,191
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$40,676	$32,995	$23,472	$0	$0	$12,549	$0	$0
Other liabilities	$61,379	$75,049	$93,075	$135,733	$166,786	$187,868	$181,161	$168,711
Total liabilities and net assets/fund balances	$805,278	$903,988	$1,118,567	$1,299,263	$1,631,917	$2,053,221	$2,122,914	$2,077,397
Total net assets or fund balances	$660,893	$698,509	$887,431	$1,049,169	$1,270,980	$1,701,575	$1,919,111	$1,867,495

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$0	$0	$0	$0	$0	$0	$0	$0
Total revenue, gains, and other support per audited financial statements	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$0	$0	$0	$0	$0	$0	$0	$0
Total expenses and losses per audited financial statements	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$101,962	$420	$0
40	$87,538	$3,900	$0
40	$58,853	$0	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	4
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	110

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$3,553,271		$0	$-900
Program service revenue
Program service revenue 1	Other schools and instruction (other than elementary and secondary schools or colleges and universities, which should select a code to describe their unrelated activities)	$3,542,336	00	$0	$0
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	999999	$10,935	00	$0	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$-900
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$55,299	$6,541	$0
$53,877	$1,430	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	School

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
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5	The Childrens Center	700 Campbell Ave, Franklin, VA 23851-1872	VA	1984-01	$6,808,771
6	The Resource Connection Of Amador And Calaveras Counties Inc	PO BOX 919, San Andreas, CA 95249-0919	CA	1981-06	$6,676,184
7	Salem Child Development Center	PO BOX 7422, Salem, OR 97303-0093	OR	1972-05	$3,651,169
8	Young Horizons	501 Atlantic Ave, Long Beach, CA 90802-2543	CA	1970-01	$3,595,826
9	Western Arkansas Child Development Inc, Abc	14 W Cherry St, Alma, AR 72921-3905	AR	1993-07	$3,239,752
10	Wolfeboro Area Childrens Center Inc	180 S Main St, Wolfeboro, NH 03894-4401	NH	1974-10	$3,238,522
11	University City Childrens Center	6646 Vernon Ave, Saint Louis, MO 63130-2650	MO	1971-02	$2,959,218
12	St Marys Sunshine Center Inc	22995 Moakley St, Leonardtown, MD 20650-2934	MD	1991-03	$868,311
13	Peppertree Centers Inc	5217 Continental Dr, Rockville, MD 20853-1119	MD	1989-09	$715,927
14	Hagerstown Day Nursery	102 E Washington St, Hagerstown, MD 21740-5608	MD	1942-02	$146,769
15	First Adventure Inc	10774 Rhode Island Ave, Beltsville, MD 20705-2513	MD	1991-02	$99,195
16	Eaa-Ssa Secur-A-Kiddie Center Inc	PO BOX 11841, Baltimore, MD 21207	MD	1991-04	$19,499
17	First Step Learning Center Inc	2042 Day Rd, Hagerstown, MD 21740-9796	MD	2000-01	$0
18	Little Darlings Development Centers At Norwood Inc	2410 Eagle View Dr, Bel Air, MD 21015-1225	MD	2008-07	$0
19	Mother Hubbards Family Daycare, Joshua Tree	9014 Meadow Heights Rd, Randallstown, MD 21133	MD	2004-07	$0
20	St Clement Early Learning Center Inc	2700 Washington Ave, Lansdowne, MD 21227	MD	1994-11	$0

Number of organizations performing similar types of work

Alabama	3
Arkansas	3
California	46
Colorado	7
Connecticut	10
District of Columbia	3
Delaware	1
Florida	20
Georgia	8
Hawaii	1
Iowa	1
Idaho	2
Illinois	30
Indiana	4
Kansas	6
Kentucky	4
Louisiana	15
Massachusetts	23
Maryland	12
Maine	2
Michigan	4
Minnesota	6
Missouri	10

Mississippi	10
Montana	2
North Carolina	9
Nebraska	7
New Hampshire	4
New Jersey	17
Nevada	2
New York	35
Ohio	9
Oklahoma	3
Oregon	5
Pennsylvania	26
Rhode Island	2
South Carolina	6
South Dakota	1
Tennessee	8
Texas	12
Utah	5
Virginia	2
Vermont	1
Washington	13
Wisconsin	8
West Virginia	3

Total

411

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