Cape Cod Childrens Place INC FY2021 filing

Tax-deductible

Eastham, MA501(c)(3)EducationEIN 04-3265972Revenue $1.7M in FY2021

On file with the IRScapecodchildrensplace.com10 Ballwic Rd, 02642-1507 · Eastham, MATax-exempt since Oct 1995Publicly supported charity — 170(b)(1)(A)(vi)

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Preschool, educational, social, childcare services

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$106K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $262K a year · 10% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $34K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$182K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
Spent
$1.6M
To programs
87%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$1.7M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$1.7M
FY2022$2.3M
FY2023$3.0M
FY2024$3.2M
FY2025$3.2M
Expenses
$1.6M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$1.6M
FY2022$2.1M
FY2023$2.4M
FY2024$3.0M
FY2025$3.1M
Net assets
$1.4M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.4M
FY2022$1.7M
FY2023$2.3M
FY2024$2.6M
FY2025$2.8M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.4M Management & general 12% · $197K Fundraising 1% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$106,072Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Cynthia Horgan’s $148K as Executive Di is at the 63rd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Cynthia Horgan$147,719$116,530$111,374$106,072

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides preschool, educational, and social childcare services for children.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2020
01

Provide childcare and educational services to children continously throughout the year (INFANT/TODDLER and seababies childcare PROGRAMS).ENSURE that families with young children with the greatest educational needs in the eight towns of LOWER/OUTER cape cod have resources to access early childhood education and care programs and services…

$1.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$34K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.4M
Other incomeLn 4–11$151K
Fees for servicesLn 2g$139K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$197K
Fundraisingcol D$12K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$661K
Total assetsLn 16$1.6M
LiabilitiesLn 26$182K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.2M
Fees for servicesLn 2g$139K
Investment incomeLn 3$2K
Other incomeLn 4–11$151K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$237K
SavingsLn 2$424K
Cash and savings togetherLn 1–2$661K
Land, buildings, equipmentLn 10c$514K
Other assetsLn 15$200K
Total assetsLn 16$1.6M
LiabilitiesLn 26$182K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 543
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$719K$661K
Land, buildings, equipmentLn 10c$534K$514K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$61K$182K
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.0M$906K$91K$11K
Other employee benefitsLn 9$10K$9K$929$103
Payroll taxesLn 10$97K$87K$9K$968
Legal feesLn 11b$279$279
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$8K$8K
Office expensesLn 13$21K$19K$2K
OccupancyLn 16$92K$54K$39K
InterestLn 20$929$307$622
Depreciation, depletion and amortizationLn 22$24K$792$24K
Other expenses (24a–d)Ln 24$345K$332K$13K
All other expensesLn 24e$18K$17K$579
Total functional expensesLn 25$1.6M$1.4M$197K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$3.1M$96K$2.8M 990 PDF
FY2024 $3.2M$3.0M$231K$2.6M 990 PDF
FY2023 $3.0M$2.4M$638K$2.3M 990 PDF
FY2022 $2.3M$2.1M$246K$1.7M 990 PDF
FY2021 Viewing $1.7M$1.6M$97K$1.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,732,309 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,410,561$1,439,706
I-9 Program service revenuePrior year $367,766$138,993
I-10 Investment incomePrior year $1,477$2,243
I-11 Other revenuePrior year $185,656$151,367
I-12 Total revenuePrior year $1,965,460$1,732,309
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,133,601$1,115,338
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $509,312$519,702
I-18 Total expensesPrior year $1,642,913$1,635,040
I-19 Revenue less expensesPrior year $322,547$97,269
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,732,309 across 7 lines filed
VIII-1e Government grants$1,230,059
VIII-1f All other contributions, gifts and grants$209,647
VIII-1h Total contributions, gifts and grants$1,439,706
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $138,993$138,993
VIII-3 Investment incomeExcluded from tax $2,243$2,243
VIII-8 Net income from fundraising events$151,367
VIII-12 Total revenueRelated to mission $138,993 · Excluded from tax $2,243$1,732,309
Part IX · Statement of functional expenses $1,635,040 across 12 lines filed
IX-7 Other salaries and wagesPrograms $906,353 · Management $90,965 · Fundraising $10,829$1,008,147
IX-9 Other employee benefitsPrograms $9,293 · Management $929 · Fundraising $103$10,325
IX-10 Payroll taxesPrograms $87,180 · Management $8,718 · Fundraising $968$96,866
IX-11b Legal feesManagement $279$279
IX-11c Accounting feesManagement $9,700$9,700
IX-11g Other fees for servicesManagement $7,560$7,560
IX-13 Office expensesPrograms $18,980 · Management $2,227$21,207
IX-16 OccupancyPrograms $53,873 · Management $38,560$92,433
IX-20 InterestPrograms $307 · Management $622$929
IX-22 Depreciation, depletion and amortizationPrograms $792 · Management $23,537$24,329
IX-24 Other expenses (24a–d)Programs $332,141 · Management $13,123$345,264
IX-24e All other expensesPrograms $17,422 · Management $579$18,001
IX-25 Total functional expensesPrograms $1,426,341 · Management $196,799 · Fundraising $11,900$1,635,040
Part X · Balance sheet $1,617,916 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $246,879$237,371
X-2 Savings and temporary cash investmentsStart of year $471,681$423,879
X-3 Pledges and grants receivableStart of year $139,292$200,853
X-4 Accounts receivableStart of year $2,085$38,909
X-9 Prepaid expenses and deferred chargesStart of year $5,379$3,217
X-10c Land, buildings and equipment, netStart of year $534,241$513,687
X-15 Other assets$200,000
X-16 Total assetsStart of year $1,399,557$1,617,916
X-17 Accounts payable and accrued expensesStart of year $48,069$86,424
X-19 Deferred revenueStart of year $3,000$95,735
X-26 Total liabilitiesStart of year $61,069$182,159
X-27 Net assets without donor restrictionsStart of year $1,298,869$1,199,631
X-28 Net assets with donor restrictionsStart of year $39,619$236,126
X-32 Total net assets or fund balancesStart of year $1,338,488$1,435,757
X-33 Total liabilities and net assetsStart of year $1,399,557$1,617,916
Part XI · Reconciliation of net assets $1,435,757 net assets at year end
XI-1 Total revenue$1,732,309
XI-2 Total expenses$1,635,040
XI-3 Revenue less expenses$97,269
XI-4 Net assets at start of year$1,338,488
XI-10 Net assets at end of year$1,435,757

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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