Westminister Childrens Center, First Steps Preschool And Daycare in Beaumont, Texas (TX)

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Westminister Childrens Center, First Steps Preschool And Daycare
Employer Identification Number (EIN)760183810
Name of OrganizationWestminister Childrens Center
Secondary NameFirst Steps Preschool And Daycare
Address701 Calder St, Beaumont, TX 77701-2306
ActivitiesChurch, synagogue, etc, Other religious activities
SubsectionReligious Organization
Ruling Date01/1964
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$10,000 to $24,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$15,426
Amount of Income$462,515
Form 990 Revenue Amount$459,673
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Child Day Care


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Amount of income in 2013: $462,515 (it was $397,332 in 2012)
Westminister Childrens Center, First Steps Preschool And Daycare: 

 $462,515
Other organizations performing similar types of work: 

 $652,675

Assets in 2013: $15,426 (it was $4,043 in 2012)
This organization: 

 $15,426
Other organizations performing similar types of work: 

 $213,641

Expenses in 2013: $454,000
Westminister Childrens Center, First Steps Preschool And Daycare: 

 $454,000
Other organizations performing similar types of work: 

 $675,244

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 50
This organization: 

 50
Other organizations performing similar types of work: 

 27

Grants share in income in 2013: 0.0%
Westminister Childrens Center, First Steps Preschool And Daycare: 

 0.0%
Other organizations performing similar types of work: 

 16.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109601
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return4950
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$39,264$48,625
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$335,466$397,332$459,673
Contributions, Gifts, Grants and Other Similar Amounts$0$0$0
Program Service Revenue$335,466$397,332$456,337
Child Day Care Services $394,905$449,195
Child Day Care Services $2,427$7,142
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$3,336
Gross income from fundraising events$0$0$6,178
Less: direct expenses$0$0$2,842
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$356,740$426,975$454,000
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$31,610$39,264$48,625
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$204,675$287,082$296,179
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$54,925$25,990$36,220
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$650$0
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$60
Advertising and promotion$992$27
Office expenses$10,722$8,190
Information technology$0$0
Royalties$0$0
Occupancy$17,813$2,223
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,726$1,576
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$288$168
Insurance$0$9,811
Other expenses$21,623$26,697
Other expenses$2,008$4,301
Other expenses$7,315$4,372
Other expenses$6,067$6,808
Other expenses$0$8,743
Balance Sheet
201120122013
Total assets$18,876$4,043$15,426
Cash - non-interest-bearing$3,852$9,102
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$5,661
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$191$663
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$56,686$20,593$26,303
Accounts payable and accrued expenses$20,593$1,303
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$25,000
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$-37,810$-16,550$-10,877
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$-16,550$-10,877
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$1,909,082
Subtotal$1,909,082
Gifts, grants, contributions, and membership fees received$69,674
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$1,839,408
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,912,418
Public support$1,909,082
Subtotal$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$0
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$3,336
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Tri-County Youth Services Inc, United States Catholic Conference435 Main St, Paterson, NJ 07501-2817NJ1937-08$7,454,176
2The Childrens Center700 Campbell Ave, Franklin, VA 23851-1872VA1984-01$6,808,771
3The Resource Connection Of Amador And Calaveras Counties IncPO BOX 919, San Andreas, CA 95249-0919CA1981-06$6,676,184
4Child Development Council Of Brazoria County Inc, Brazoria County Head Start Parent C651 W Miller St, Angleton, TX 77515-5522TX1969-10$4,972,868
5Salem Child Development CenterPO BOX 7422, Salem, OR 97303-0093OR1972-05$3,651,169
6Young Horizons501 Atlantic Ave, Long Beach, CA 90802-2543CA1970-01$3,595,826
7Western Arkansas Child Development Inc, Abc14 W Cherry St, Alma, AR 72921-3905AR1993-07$3,239,752
8Wolfeboro Area Childrens Center Inc180 S Main St, Wolfeboro, NH 03894-4401NH1974-10$3,238,522
9University City Childrens Center6646 Vernon Ave, Saint Louis, MO 63130-2650MO1971-02$2,959,218
10Scurry Community Services Inc2800 2nd St, Snyder, TX 79549TX1991-06$1,562,073
11San Angelo Day Nursery Charitable Foundation Inc, Dba San Angelo Early Childhood Cntr619 Julian St, San Angelo, TX 76903-9315TX1966-10$1,070,494
12Lollypop Learning Center Inc3030 Lamar Ave, Paris, TX 75460-5014TX1992-07$876,531
13Olives Lil Angels Learning Center1021 N Joe Wilson Rd, Cedar Hill, TX 75104-5507TX2007-03$615,677
14Westminister Childrens Center, First Steps Preschool And Daycare701 Calder St, Beaumont, TX 77701-2306TX1964-01$462,515
15Houstons First Impressions Community Development Corporation, First Impressions Academy7104 Racehorse Dr, Waller, TX 77484-4034TX2000-12$356,907
16Ebenezer Child Development Center1014 E 10th St, Austin, TX 78702-2641TX1990-11$351,649
17Hand In Hand Child Development Of Alvin IncPO BOX 1609, Alvin, TX 77512-1609TX1970-08$342,455
18Pineland Early Learning Center IncPO BOX 757, Pineland, TX 75968-0757TX1993-12$332,725
19Abc-123 Human Resources Inc10914 Cullen Blvd, Houston, TX 77047-1154TX1987-05$133,980
20Alverez Kiddie Academy Inc20957 Mandrake Dr, Pflugerville, TX 78660-7768TX2000-08$0
Number of organizations performing similar types of work
Alabama3
Arkansas3
California46
Colorado7
Connecticut10
District of Columbia3
Delaware1
Florida20
Georgia8
Hawaii1
Iowa1
Idaho2
Illinois30
Indiana4
Kansas6
Kentucky4
Louisiana15
Massachusetts23
Maryland12
Maine2
Michigan4
Minnesota6
Missouri10
Mississippi10
Montana2
North Carolina9
Nebraska7
New Hampshire4
New Jersey17
Nevada2
New York35
Ohio9
Oklahoma3
Oregon5
Pennsylvania26
Rhode Island2
South Carolina6
South Dakota1
Tennessee8
Texas12
Utah5
Virginia2
Vermont1
Washington13
Wisconsin8
West Virginia3
Total411
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinatePresbyterian Healthcare ServicesPO BOX 26666, Albuquerque, NM 87125-6666NM1964-01$1,925,940,438
SubordinatePresbyterian Manors Inc2414 N Woodlawn Blvd, Wichita, KS 67220-3958KS1964-01$94,899,506
SubordinateDonaldina Cameron House920 Sacramento St, San Francisco, CA 94108-2015CA1964-01$1,649,608
SubordinateMassanetta Springs Inc712 Massanetta Springs Rd, Rockingham, VA 22801-2259VA1969-02$1,517,074
CentralPresbyterian Church Usa159 Governor Street, Paterson, NJ 07501NJ1964-01$0
SubordinatePresbyterian Homes In The Presbytery Of Lake ErieOf Lake Erie 1225 School Road, Erie, PA 16505PA1964-01$23,971,644
SubordinatePresbyterian Manors Of Mid America Inc, Americainc6525 E Mainsgate Rd, Wichita, KS 67226-1062KS1988-03$8,280,062
SubordinateRetirement Ranches Inc, Retirement Ranch2221 Dillon Rd, Clovis, NM 88101-9454NM1964-01$7,435,105
SubordinatePresbyterian Senior Care Of Western New York Inc4455 Transit Rd, Williamsville, NY 14221-6030NY1964-01$3,084,715
SubordinateCalvin Crest Conferences45800 Calvin Crest Rd, Oakhurst, CA 93644-9614CA1964-01$1,933,858
SubordinateCameron House Foundation920 Sacramento St, San Francisco, CA 94108-2015CA1964-01$1,743,082
SubordinateKorean Central Ncd9730 Stirling Rd, Cooper City, FL 33024-8044FL1964-01$1,017,289
SubordinateHarold Colbert Jones Memorial Community Center Of Chicago220 E 15th St, Chicago Hts, IL 60411-3604IL1964-01$636,371
SubordinateWestminister Childrens Center, First Steps Preschool And Daycare701 Calder St, Beaumont, TX 77701-2306TX1964-01$462,515
SubordinateEmmanuel Presbyterian Reformed Church4371 Martha Ave, Bronx, NY 10470-1734NY1964-01$398,714
SubordinateWilliam Black LodgePO BOX 819, Montreat, NC 28757-0819NC1964-01$333,168
SubordinateNational Church Residences, Westminster Tower-Ii Inc2301 Idaho Ave, Kenner, LA 70062-5770LA1964-01$330,850
SubordinateTemecula Valley Korean Presbyterian Church Inc28030 Del Rio Rd, Temecula, CA 92590-2620CA1964-01$292,740
SubordinateHistoric Hope Foundation Inc132 Hope House Ln, Windsor, NC 27983-7458NC1964-01$157,281
SubordinatePhiladelphia First Presbyterian Church1200 Easton Rd, Abington, PA 19001-4212PA1964-01$143,563
Number of affiliated organizations
Alaska2
Alabama10
Arkansas12
Arizona10
California113
Colorado21
Connecticut2
District of Columbia3
Delaware5
Florida58
Georgia33
Hawaii1
Iowa25
Idaho4
Illinois54
Indiana36
Kansas14
Kentucky16
Louisiana12
Massachusetts7
Maryland27
Maine3
Michigan45
Minnesota10
Missouri15
Mississippi3
Montana4
North Carolina42
North Dakota2
Nebraska8
New Hampshire2
New Jersey43
New Mexico9
Nevada3
New York67
Ohio45
Oklahoma9
Oregon15
Pennsylvania154
Rhode Island1
South Carolina18
South Dakota3
Tennessee24
Texas63
Utah5
Virginia36
Washington42
Wisconsin10
West Virginia9
Wyoming5
International1
Total1,161

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