{"success":true,"data":{"_id":237099244,"filings":[{"Organization":{"value":null,"Person":["SONYA SBAR","KATIE BLOT","CHRISTINE DAVIS","BERNADETTE MENEFEE","BRIAN FRANK","JAY STERNBERG","JOE MCGOWAN","MEG MCCARTHY","MARY SCOTT","KASIA WOZNICA","WENDY HENSLEY","RASHI SHARMA","LELA IVANKOVIC","LARA OERTER-HALE","HEATHER HAVERBACK","CHRYSANTHE BROIKOS","JOHN COUGHLIN","DAVE CUTITTA","CHRIS DIXON","GENNA GWYNN","JOANNE JEE","CARRIE MARCEY","MICHAEL MEYER","SHANE MOORE","LISA O'BRIAN","ED VALADO","NANCY VALERIANO","JORDI YEH CHIU","H LIBBY KING","CLARE CAHILL"],"Title":["EX-OFFICIO-EMERITUS","TREASURER","CHAIR","VICE CHAIR","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","OFFICE MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,84855,61128],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,80969,54928],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,3886,6200]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2013,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WESTMORELANDCHILDRENSCENTER.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1970,"state_legal_domicile":"MD","total_volunteers":15,"tax_period_begin":"2013-09-01T00:00:00","tax_period_end":"2014-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":52,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2023355,"Contributions":{"value":35732,"Other contributions":35732,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1981140,"Total revenue":{"value":1981140,"TUITION REVENUE":1967367,"APPLICATION FEES":13773},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":412,"Investment income total":412,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6071,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":6071,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1873828,"Grant expense":{"value":48927,"Grants to domestic orgs":0,"Grants to domestic individuals":48927,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1339599,"Current officers":150190,"Disqualified persons":0,"Other salaries and wages":1004391,"Pension plan contributions":21872,"Other employee benefits":78056,"Payroll taxes":85090},"Other expenses":{"value":485302,"Management services":0,"Legal":11599,"Accounting":33796,"Lobbying services":0,"Investment management fees":0,"Other services":444,"Advertising":11252,"Office expenses":31808,"Information technology":12774,"Royalties":0,"Occupancy":172105,"Travel":4303,"Conferences and meetings":16958,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5418,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":174730,"FOOD":84329,"FAMILY AND STUDENT ACTI":48990,"EDUCATION EQUIPMENT":21066,"HEALTH AND SAFETY":20345},"All other expenses":10115},"Functional Expenses":{"value":null,"Program Service Expenses":1562264,"Management And General Expenses":311564,"Fundraising Expenses":0}},"Assets":{"value":1012281,"Non-interest bearing cash":0,"Savings and temp cash investments":558469,"Pledges and grants receivable":0,"Accounts receivable":12457,"Receivables from officers":1100,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9653,"Land, building, equipment":11348,"Investments publicly traded":0,"Investments other":419254,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":282444,"Sum of Total Liabilities":0,"Accounts payable, accrued":42601,"Grants payable":0,"Deferred, revenue":198765,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":41078},"Fund balance":{"value":729837,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":705895,"Temporarily restricted net assets":23942,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8337286026252143,"percentile":0.6697799940386521},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07390052660062124,"percentile":0.5751531738677016},"Liabilities to Assets Ratio":{"score":0.2790173874645479,"percentile":0.21090263882811974},"Operating Reserve Ratio":{"score":0.540220874061013,"percentile":0.26762766459880133},"Officer Compensation Ratio":{"score":0.07790629662914632,"percentile":0.6326506790808709},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.640016075640517,"percentile":0.7164389207786683}},"source_xml":"201501119349300705_public.xml"},{"Organization":{"value":null,"Person":["LINDSAY THOMPSON","SARAH BRADY","MARY-BETH MALCARNEY","RYNNIE COTTER","NIUSHA FOSTER","ARIEL MOYER","EMILY SCILIANO","EMILY SCILIANO","NADIA DAAR","LEILA AMINPOUR","PINA MATINATA","GREER JACKSON","HELANE LIBBY KING","CLARE CAHILL"],"Title":["EX-OFFICIO","CHAIR","VICE CHAIR","SECRETARY","TREASURER","FUNDRAISING","PARENT OUTREACH","LONG RANGE PLANNING","PERSONNEL","PERSONNEL","TEACHER REP","TEACHER REP","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,60.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,147858,124661],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,144999,108841],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,2859,15820]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2020,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":12,"tax_period_begin":"2020-09-01T00:00:00","tax_period_end":"2021-08-31T00:00:00","address":"1 WESTMORELAND CIRCLE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1907020,"Contributions":{"value":365938,"Other contributions":30495,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":335443,"Related organizations":0},"Program revenue":{"value":1456778,"Total revenue":{"value":1456778,"TUITION REVENUE":1432593,"APPLICATION FEES":24185},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":64554,"Investment income total":40065,"Net investment gain":24489,"Income from invest bond proceeds":0},"Other revenues":{"value":19750,"Other total":19750,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1475879,"Grant expense":{"value":30446,"Grants to domestic orgs":0,"Grants to domestic individuals":30446,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1024638,"Current officers":253841,"Disqualified persons":0,"Other salaries and wages":688018,"Pension plan contributions":0,"Other employee benefits":24416,"Payroll taxes":58363},"Other expenses":{"value":420795,"Management services":0,"Legal":1027,"Accounting":53944,"Lobbying services":0,"Investment management fees":0,"Other services":2026,"Advertising":900,"Office expenses":82064,"Information technology":26880,"Royalties":0,"Occupancy":109180,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18931,"Insurance":25458,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":100385,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1218593,"Management And General Expenses":257286,"Fundraising Expenses":0}},"Assets":{"value":1822245,"Non-interest bearing cash":0,"Savings and temp cash investments":401966,"Pledges and grants receivable":0,"Accounts receivable":875,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4564,"Land, building, equipment":96164,"Investments publicly traded":1303736,"Investments other":14940,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":448300,"Sum of Total Liabilities":0,"Accounts payable, accrued":83080,"Grants payable":0,"Deferred, revenue":215320,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":149900},"Fund balance":{"value":1373945,"Net assets without donor restriction":1366450,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8256727008108389,"percentile":0.6586828240677338},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2260810059674256,"percentile":0.7809353332467847},"Liabilities to Assets Ratio":{"score":0.24601521749270816,"percentile":0.22640122707228222},"Operating Reserve Ratio":{"score":1.2346845506982618,"percentile":0.4835155152549614},"Officer Compensation Ratio":{"score":0.18464860601715993,"percentile":0.3408351554323295},"Program Expense Growth":{"score":-0.013491333240824088,"percentile":0.27774697708056806},"Revenue Growth":{"score":-0.018552062353555616,"percentile":0.30102571467846784},"Asset Growth":{"score":0.04831433959548971,"percentile":0.5202486691953381},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.590835040219966,"percentile":0.5784968871384452}},"source_xml":"202211959349302146_public.xml"},{"Organization":{"value":null,"Person":["ARIEL MOYER","EMILY SCILIANO","LAYLA GIBBONS","NIUSHA FOSTER","KASIE BRILL","NEAL KUMAR","CHRISTINE RODDY","MARTELL GALLOWAY","HELANE LIBBY KING"],"Title":["CHAIR","VICE CHAIR","SECRETARY","TREASURER","FUNDRAISING","LONG RANGE PLANNING","PERSONNEL/FUNDRAISING","TEACHER REP","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,60.0],"Total Compensation":[0,0,0,0,0,0,0,0,143244],"Direct compensation":[0,0,0,0,0,0,0,0,132385],"Other compensation":[0,0,0,0,0,0,0,0,10859]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2023,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":10,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"1 WESTMORELAND CIRCLE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2586807,"Contributions":{"value":10740,"Other contributions":1800,"Contributions from gifts and grants":0,"Fundraising revenue":7473,"Dues":0,"Campaigns":0,"Grant revenue":1467,"Related organizations":0},"Program revenue":{"value":2473397,"Total revenue":{"value":2473397,"TUITION REVENUE":2424782,"APPLICATION FEES":48615},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":108241,"Investment income total":108241,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-5571,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-5571,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2459517,"Grant expense":{"value":18348,"Grants to domestic orgs":0,"Grants to domestic individuals":18348,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1720128,"Current officers":135231,"Disqualified persons":0,"Other salaries and wages":1314257,"Pension plan contributions":40385,"Other employee benefits":122338,"Payroll taxes":107917},"Other expenses":{"value":721041,"Management services":0,"Legal":11471,"Accounting":69546,"Lobbying services":0,"Investment management fees":0,"Other services":18420,"Advertising":0,"Office expenses":37772,"Information technology":8124,"Royalties":0,"Occupancy":267173,"Travel":0,"Conferences and meetings":0,"Interest":10224,"Payments to affiliates":0,"Depreciation and depletion":26966,"Insurance":22843,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":200925,"FOOD & FOOD EQUIPMENT":104919,"EDUCATION SUPPLIES & EQ":40376,"HEALTH & SAFETY":27828,"STAFF TRAINING":27802},"All other expenses":47577},"Functional Expenses":{"value":null,"Program Service Expenses":2132789,"Management And General Expenses":326728,"Fundraising Expenses":0}},"Assets":{"value":3198403,"Non-interest bearing cash":0,"Savings and temp cash investments":276407,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5717,"Land, building, equipment":72667,"Investments publicly traded":2602565,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":241047},"Liabilities":{"value":739456,"Sum of Total Liabilities":0,"Accounts payable, accrued":112005,"Grants payable":0,"Deferred, revenue":230267,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":150000,"Other liabilities":247184},"Fund balance":{"value":2458947,"Net assets without donor restriction":2451452,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8671576573774444,"percentile":0.7195173724956296},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04920738191909949,"percentile":0.5232327201351464},"Liabilities to Assets Ratio":{"score":0.23119538094480277,"percentile":0.23394035556910228},"Operating Reserve Ratio":{"score":1.300419147336652,"percentile":0.4981966384540502},"Officer Compensation Ratio":{"score":0.05824070335761046,"percentile":0.7174765707453846},"Program Expense Growth":{"score":0.01934891510985409,"percentile":0.4021791755105608},"Revenue Growth":{"score":0.02169266705739749,"percentile":0.4733069772507308},"Asset Growth":{"score":0.11187924674758731,"percentile":0.7107647777702704},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6266659899624143,"percentile":0.6810250334824353}},"source_xml":"202521789349300042_public.xml"},{"Organization":{"value":null,"Person":["LINDSAY THOMPSON","LYNDSY BENNETT-PAULSON","CAROLINE SHAFFA","BRYNN MCNEIL","ANTHONY SOLAZZO","LYNN POWERS","VANESSA BROWN","GILLES STUCKER","LEILA AMINPOUR","MARYBETH MALCARNEY","PINA MATINATA","WENDY HESLEY","LIBBY KING","CLARE CAHILL"],"Title":["CHAIR","VICE CHAIR","SECRETARY","TREASURER","EX-OFFICIO - EMERITUS","FUNDRAISING","PARENT OUTREACH","LONG RANGE PLANNING","LONG RANGE PLANNING","PERSONNEL","TEACHER REP","TEACHER REP","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,131322,101120],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,130310,88708],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,1012,12412]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2018,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":14,"tax_period_begin":"2018-09-01T00:00:00","tax_period_end":"2019-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2015283,"Contributions":{"value":36979,"Other contributions":36979,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1906390,"Total revenue":{"value":1906390,"TUITION REVENUE":1880515,"APPLICATION FEES":25875},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":71914,"Investment income total":66614,"Net investment gain":5300,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1977048,"Grant expense":{"value":23103,"Grants to domestic orgs":0,"Grants to domestic individuals":23103,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1316384,"Current officers":219417,"Disqualified persons":0,"Other salaries and wages":953177,"Pension plan contributions":0,"Other employee benefits":58102,"Payroll taxes":85688},"Other expenses":{"value":637561,"Management services":0,"Legal":7444,"Accounting":49744,"Lobbying services":0,"Investment management fees":0,"Other services":2408,"Advertising":25292,"Office expenses":89794,"Information technology":19349,"Royalties":0,"Occupancy":224729,"Travel":0,"Conferences and meetings":1380,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3151,"Insurance":18026,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":178838,"FOOD":116825,"FAMILY AND STUDENT ACTI":33997,"EDUCATION EQUIPMENT":22096,"HEALTH AND SAFETY":5920},"All other expenses":17406},"Functional Expenses":{"value":null,"Program Service Expenses":1733891,"Management And General Expenses":243157,"Fundraising Expenses":0}},"Assets":{"value":1162580,"Non-interest bearing cash":0,"Savings and temp cash investments":33361,"Pledges and grants receivable":0,"Accounts receivable":1575,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3575,"Land, building, equipment":2312,"Investments publicly traded":1109583,"Investments other":12174,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":219728,"Sum of Total Liabilities":0,"Accounts payable, accrued":62973,"Grants payable":0,"Deferred, revenue":156755,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":942852,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":935357,"Temporarily restricted net assets":7495,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8770100675350321,"percentile":0.7346523486905174},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018972521477132492,"percentile":0.44957556832228074},"Liabilities to Assets Ratio":{"score":0.18900032685922688,"percentile":0.2576325354413806},"Operating Reserve Ratio":{"score":0.5880383278504113,"percentile":0.28656907409252425},"Officer Compensation Ratio":{"score":0.11757023602866495,"percentile":0.4969780913454001},"Program Expense Growth":{"score":0.014378082404157808,"percentile":0.38089127601433076},"Revenue Growth":{"score":-0.004359833103922304,"percentile":0.35132344546287064},"Asset Growth":{"score":0.01685611183109627,"percentile":0.3905717883149365},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.564906385647872,"percentile":0.5016267753890052}},"source_xml":"202031969349302078_public.xml"},{"Organization":{"value":null,"Person":["ANTHONY SOLAZZO","JOSH STERLING","BRIAN FRANK","LAURA O'CONNOR","CHRISTINE DAVIS","DEANA KUSSMAN","LYNN POWERS","LINDSAY THOMPSON","MARY BETH MALCARNEY","BRYNN MCNEIL","MEG MCCARTHY","MARY SCOTT","KASIA WOZNICA","WENDY HANSLEY","MARTELL GALLOWAY","PINA MATINATA","LELA IVANKOVIC","H LIBBY KING","CLARE CAHILL"],"Title":["CHAIR","VICE CHAIR","TREASURER","SECRETARY","EX-OFFICIO-EMERITUS","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,104575,79604],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,102189,72765],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2386,6839]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2016,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":17,"tax_period_begin":"2016-09-01T00:00:00","tax_period_end":"2017-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2067111,"Contributions":{"value":18683,"Other contributions":9549,"Contributions from gifts and grants":0,"Fundraising revenue":9134,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2029385,"Total revenue":{"value":2029385,"TUITION REVENUE":2004085,"APPLICATION FEES":25300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46,"Investment income total":46,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18997,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":18997,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2025169,"Grant expense":{"value":41278,"Grants to domestic orgs":0,"Grants to domestic individuals":41278,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1401193,"Current officers":189424,"Disqualified persons":0,"Other salaries and wages":1046191,"Pension plan contributions":0,"Other employee benefits":74497,"Payroll taxes":91081},"Other expenses":{"value":582698,"Management services":0,"Legal":4376,"Accounting":45697,"Lobbying services":0,"Investment management fees":0,"Other services":905,"Advertising":62499,"Office expenses":29134,"Information technology":8448,"Royalties":0,"Occupancy":205620,"Travel":2014,"Conferences and meetings":23689,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3112,"Insurance":22681,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":159941,"FOOD":89458,"FAMILY AND STUDENT ACTI":35808,"EDUCATION EQUIPMENT":17754,"HEALTH AND SAFETY":16921},"All other expenses":14582},"Functional Expenses":{"value":null,"Program Service Expenses":1574030,"Management And General Expenses":451139,"Fundraising Expenses":0}},"Assets":{"value":1312622,"Non-interest bearing cash":0,"Savings and temp cash investments":115557,"Pledges and grants receivable":0,"Accounts receivable":7248,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":7593,"Land, building, equipment":7745,"Investments publicly traded":0,"Investments other":1174479,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":268993,"Sum of Total Liabilities":0,"Accounts payable, accrued":54010,"Grants payable":0,"Deferred, revenue":179238,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":35745},"Fund balance":{"value":1043629,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1025119,"Temporarily restricted net assets":18510,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7772338999856309,"percentile":0.5992477826202541},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.020290153745976872,"percentile":0.4530547035989108},"Liabilities to Assets Ratio":{"score":0.20492799907360992,"percentile":0.2482111341077916},"Operating Reserve Ratio":{"score":0.6481543021841634,"percentile":0.30954564019385405},"Officer Compensation Ratio":{"score":0.0909450026145966,"percentile":0.5833848991012172},"Program Expense Growth":{"score":-0.0008549228870730483,"percentile":0.3184328890892124},"Revenue Growth":{"score":0.002543755350253689,"percentile":0.3811150017175968},"Asset Growth":{"score":0.10460083812336346,"percentile":0.6941811307360856},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5460028082356835,"percentile":0.4456466634655785}},"source_xml":"201840849349300204_public.xml"},{"Organization":{"value":null,"Person":["CHRISTINE DAVIS","BERNADETTE MENEFEE","KATIE BLOT","BRIAN FRANK","SONYA SBAR","JAY STERNBERG","JOE MCGOWAN","MEG MCCARTHY","MARY SCOTT","KASIA WOZNICA","WENDY HENSLEY","RASHI SHARMA","LELA IVANKOVIC","H LIBBY KING","CLARE CAHILL"],"Title":["CHAIR","VICE CHAIR","TREASURER","SECRETARY","EX-OFFICIO-EMERITUS","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","OFFICE MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,88210,75725],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,84219,64075],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,3991,11650]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2014,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WESTMORELANDCHILDRENSCENTER.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1970,"state_legal_domicile":"MD","total_volunteers":15,"tax_period_begin":"2014-09-01T00:00:00","tax_period_end":"2015-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":52,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2037142,"Contributions":{"value":31212,"Other contributions":31212,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2003913,"Total revenue":{"value":2003913,"TUITION REVENUE":1980121,"APPLICATION FEES":23792},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":429,"Investment income total":429,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1588,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1588,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1913890,"Grant expense":{"value":34498,"Grants to domestic orgs":0,"Grants to domestic individuals":34498,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1376041,"Current officers":147584,"Disqualified persons":0,"Other salaries and wages":1047778,"Pension plan contributions":4468,"Other employee benefits":89178,"Payroll taxes":87033},"Other expenses":{"value":503351,"Management services":0,"Legal":3234,"Accounting":47173,"Lobbying services":0,"Investment management fees":0,"Other services":709,"Advertising":9989,"Office expenses":34719,"Information technology":12711,"Royalties":0,"Occupancy":203826,"Travel":10937,"Conferences and meetings":17039,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4457,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":150445,"FOOD":79494,"FAMILY AND STUDENT ACTI":39107,"EDUCATION EQUIPMENT":20167,"HEALTH AND SAFETY":11677},"All other expenses":8112},"Functional Expenses":{"value":null,"Program Service Expenses":1570357,"Management And General Expenses":343533,"Fundraising Expenses":0}},"Assets":{"value":1142580,"Non-interest bearing cash":0,"Savings and temp cash investments":709128,"Pledges and grants receivable":0,"Accounts receivable":9371,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":7455,"Land, building, equipment":11004,"Investments publicly traded":0,"Investments other":405622,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":303518,"Sum of Total Liabilities":0,"Accounts payable, accrued":58969,"Grants payable":0,"Deferred, revenue":188691,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":55858},"Fund balance":{"value":839062,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":816332,"Temporarily restricted net assets":22730,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8205053581971795,"percentile":0.6518844706886968},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0605024097485595,"percentile":0.5477725361695762},"Liabilities to Assets Ratio":{"score":0.2656426683470742,"percentile":0.21701280494499642},"Operating Reserve Ratio":{"score":0.5969935576234788,"percentile":0.29006505116243914},"Officer Compensation Ratio":{"score":0.0856553929431681,"percentile":0.6027246261013789},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6271057748835669,"percentile":0.6822107426571125}},"source_xml":"201621939349300332_public.xml"},{"Organization":{"value":null,"Person":["ARIEL MOYER","EMILY SCILIANO","LAYLA GIBBONS","NIUSHA FOSTER","SARAH BRADY","CATHERINE ABRAMSON","NADIA DAAR","LEILA AMINPOUR","KASIE BRILL","LAKITA BURNLEY","MARTELL GALLOWAY","WENDY HENSLEY","SABINA MANDA","HELANE LIBBY KING","CLARE CAHILL"],"Title":["CHAIR","VICE CHAIR","SECRETARY","TREASURER","EX-OFFICIO - EMERITUS UNTIL 6/7/2023","LONG RANGE PLANNING UNTIL 4/7/2023","PERSONNEL UNTIL 6/7/2023","PERSONNEL UNTIL 6/7/2023","FUNDRAISING","TEACHER REP UNTIL 6/7/2023","TEACHER REP","TEACHER REP UNTIL 6/7/2023","TEACHER REP","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,60.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,96852,78979],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,93580,67251],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,3272,11728]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2022,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":13,"tax_period_begin":"2022-09-01T00:00:00","tax_period_end":"2023-08-31T00:00:00","address":"1 WESTMORELAND CIRCLE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":39,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2379787,"Contributions":{"value":41788,"Other contributions":8296,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":33492,"Related organizations":0},"Program revenue":{"value":2256303,"Total revenue":{"value":2256303,"TUITION REVENUE":2221969,"APPLICATION FEES":34334},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":81696,"Investment income total":81696,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2192664,"Grant expense":{"value":28907,"Grants to domestic orgs":0,"Grants to domestic individuals":28907,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1423926,"Current officers":257765,"Disqualified persons":0,"Other salaries and wages":991444,"Pension plan contributions":28696,"Other employee benefits":50473,"Payroll taxes":95548},"Other expenses":{"value":739831,"Management services":0,"Legal":11950,"Accounting":61005,"Lobbying services":0,"Investment management fees":0,"Other services":28071,"Advertising":1340,"Office expenses":19569,"Information technology":58929,"Royalties":0,"Occupancy":266287,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":29796,"Insurance":21781,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":206012,"FOOD & FOOD EQUIPMENT":103723,"STUDENT & FAMILY ACTIVI":36447,"EDUCATION SUPPLIES & EQ":35329,"HEALTH & SAFETY":30513},"All other expenses":35091},"Functional Expenses":{"value":null,"Program Service Expenses":1881306,"Management And General Expenses":311358,"Fundraising Expenses":0}},"Assets":{"value":2913547,"Non-interest bearing cash":0,"Savings and temp cash investments":270578,"Pledges and grants receivable":0,"Accounts receivable":2240,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4423,"Land, building, equipment":68334,"Investments publicly traded":2175137,"Investments other":14768,"Investments program related":0,"Intangible assets":0,"Other assets":378067},"Liabilities":{"value":886310,"Sum of Total Liabilities":0,"Accounts payable, accrued":104324,"Grants payable":0,"Deferred, revenue":248480,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":150000,"Other liabilities":383506},"Fund balance":{"value":2027237,"Net assets without donor restriction":2019742,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8580001313470736,"percentile":0.7055988335092199},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07863014631141359,"percentile":0.5843720365648537},"Liabilities to Assets Ratio":{"score":0.30420308991068273,"percentile":0.20001417491351664},"Operating Reserve Ratio":{"score":1.3287703907210588,"percentile":0.5043098997041181},"Officer Compensation Ratio":{"score":0.08019058095540402,"percentile":0.6236066864399206},"Program Expense Growth":{"score":0.004939858370654736,"percentile":0.3428501775062746},"Revenue Growth":{"score":0.013102622095457588,"percentile":0.4300128980744158},"Asset Growth":{"score":0.10027230295369725,"percentile":0.6837895417972333},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.614290361739213,"percentile":0.6467524587616589}},"source_xml":"202421979349301852_public.xml"},{"Organization":{"value":null,"Person":["HELANE LIBBY KING","CLARE CAHILL","SARAH BRADY","MARY-BETH MALCARNEY","RYNNIE COTTER","NIUSHA FOSTER","LINDSAY THOMPSON","ARIEL MOYER","EMILY SCILIANO","EMILY SCILIANO","NADIA DAAR","LEILA AMINPOUR","PINA MATINATA","GREER JACKSON"],"Title":["EXECUTIVE DIRECTOR","BUSINESS MANAGER","CHAIR","VICE CHAIR","SECRETARY","TREASURER","EX-OFFICIO","FUNDRAISING","PARENT OUTREACH","LONG RANGE PLANNING","PERSONNEL","PERSONNEL","TEACHER REP","TEACHER REP"],"Hours":[60.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[141037,113443,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[137793,109489,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[3244,3954,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2021,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":12,"tax_period_begin":"2021-09-01T00:00:00","tax_period_end":"2022-08-31T00:00:00","address":"1 WESTMORELAND CIRCLE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2431361,"Contributions":{"value":367933,"Other contributions":18268,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":349665,"Related organizations":0},"Program revenue":{"value":1984964,"Total revenue":{"value":1984964,"TUITION REVENUE":1951387,"APPLICATION FEES":33577},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":78464,"Investment income total":78464,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1826441,"Grant expense":{"value":13409,"Grants to domestic orgs":0,"Grants to domestic individuals":13409,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1198191,"Current officers":265307,"Disqualified persons":0,"Other salaries and wages":799048,"Pension plan contributions":15925,"Other employee benefits":34276,"Payroll taxes":83635},"Other expenses":{"value":614841,"Management services":0,"Legal":13121,"Accounting":60829,"Lobbying services":0,"Investment management fees":0,"Other services":18871,"Advertising":14920,"Office expenses":13614,"Information technology":40292,"Royalties":0,"Occupancy":239634,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22549,"Insurance":16607,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":149521,"FOOD & FOOD EQUIPMENT":90837,"EDUCATION SUPPLIES & EQ":24880,"STUDENT & FAMILY ACTIVI":19934,"HEALTH & SAFETY":13870},"All other expenses":24883},"Functional Expenses":{"value":null,"Program Service Expenses":1526439,"Management And General Expenses":300002,"Fundraising Expenses":0}},"Assets":{"value":2212000,"Non-interest bearing cash":0,"Savings and temp cash investments":699395,"Pledges and grants receivable":0,"Accounts receivable":2205,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4429,"Land, building, equipment":77800,"Investments publicly traded":1414260,"Investments other":13911,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":452005,"Sum of Total Liabilities":0,"Accounts payable, accrued":84683,"Grants payable":0,"Deferred, revenue":217422,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":149900,"Other liabilities":0},"Fund balance":{"value":1759995,"Net assets without donor restriction":1752500,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8357450363849694,"percentile":0.6725578613261582},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2487989237303716,"percentile":0.7998648372962649},"Liabilities to Assets Ratio":{"score":0.20434222423146473,"percentile":0.24854584232580015},"Operating Reserve Ratio":{"score":1.211098524397996,"percentile":0.47807056987114055},"Officer Compensation Ratio":{"score":0.13933108159529928,"percentile":0.43785270863135256},"Program Expense Growth":{"score":-0.00991699890782516,"percentile":0.2883433690288183},"Revenue Growth":{"score":0.003837635020049755,"percentile":0.3867958097916179},"Asset Growth":{"score":0.07338583883926279,"percentile":0.6085170376920439},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6178669416690511,"percentile":0.6567982892510433}},"source_xml":"202321939349300127_public.xml"},{"Organization":{"value":null,"Person":["HELANE LIBBY KING","CLARE CAHILL","LINDSAY THOMPSON","LYNDSAY BENNETT-PAULSON","CAROLINE SHAFFA","BRYNN MCNEIL","ANTHONY SOLAZZO","LYNN POWERS","VANESSA BROWN","GILLES STUCKER","LEILA AMINPOUR","MARYBETH MALCARNEY","PINA MATINATA"],"Title":["EXECUTIVE DIRECTOR","BUSINESS MANAGER","CHAIR","VICE CHAIR","SECRETARY","TREASURER","EX-OFFICIO - EMERITUS","FUNDRAISING","PARENT OUTREACH","LONG RANGE PLANNING","LONG RANGE PLANNING","PERSONNEL","TEACHER REP"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[124154,92372,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[121493,83605,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[2661,8767,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2019,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":11,"tax_period_begin":"2019-09-01T00:00:00","tax_period_end":"2020-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1591898,"Contributions":{"value":35388,"Other contributions":28498,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":6890,"Related organizations":0},"Program revenue":{"value":1488564,"Total revenue":{"value":1488564,"TUITION REVENUE":1466999,"APPLICATION FEES":21565},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":67946,"Investment income total":52925,"Net investment gain":15021,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1807946,"Grant expense":{"value":22954,"Grants to domestic orgs":0,"Grants to domestic individuals":22954,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1132821,"Current officers":217951,"Disqualified persons":0,"Other salaries and wages":783055,"Pension plan contributions":0,"Other employee benefits":57865,"Payroll taxes":73950},"Other expenses":{"value":652171,"Management services":0,"Legal":1224,"Accounting":45949,"Lobbying services":0,"Investment management fees":0,"Other services":4823,"Advertising":21591,"Office expenses":40153,"Information technology":4202,"Royalties":0,"Occupancy":205992,"Travel":0,"Conferences and meetings":0,"Interest":2811,"Payments to affiliates":0,"Depreciation and depletion":1507,"Insurance":19904,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":283775,"TUITION REFUND":193422,"FOOD":53119,"FAMILY AND STUDENT ACTI":20060,"EDUCATION EQUIPMENT":17174},"All other expenses":20240},"Functional Expenses":{"value":null,"Program Service Expenses":1584144,"Management And General Expenses":223802,"Fundraising Expenses":0}},"Assets":{"value":1334624,"Non-interest bearing cash":0,"Savings and temp cash investments":152122,"Pledges and grants receivable":0,"Accounts receivable":30,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4757,"Land, building, equipment":2701,"Investments publicly traded":1162485,"Investments other":12529,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":570928,"Sum of Total Liabilities":0,"Accounts payable, accrued":44212,"Grants payable":0,"Deferred, revenue":126126,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":400590},"Fund balance":{"value":763696,"Net assets without donor restriction":756201,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8762120107569584,"percentile":0.7334187927464897},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13571723816475678,"percentile":0.1915635809882815},"Liabilities to Assets Ratio":{"score":0.42778190711391373,"percentile":0.15593408583278845},"Operating Reserve Ratio":{"score":0.7381990391305935,"percentile":0.34196694231243757},"Officer Compensation Ratio":{"score":0.11976353276038111,"percentile":0.4905391671106939},"Program Expense Growth":{"score":0.009100520437211304,"percentile":0.3591346536978117},"Revenue Growth":{"score":-0.02541900196938717,"percentile":0.28007915223787333},"Asset Growth":{"score":0.01910428013951658,"percentile":0.40006341770991416},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.510408844995451,"percentile":0.3483327177138231}},"source_xml":"202121379349306832_public.xml"},{"Organization":{"value":null,"Person":["ANTHONY SOLAZZO","LINDSAY THOMPSON","BRYNN MCNEIL","AMY PROCKNAL","CHRISTINE DAVIS","LYNDSY BENNETT","LYNN POWERS","GILLES STUCKER","MARY BETH MALCARNEY","MEG MCCARTHY","KASIA WOZNICA","PINA MATINATA","WENDY HANSLEY","H LIBBY KING","CLARE CAHILL"],"Title":["CHAIR","VICE CHAIR","TREASURER","SECRETARY","EX-OFFICIO-EMERITUS","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,0.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,127330,93158],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,124830,86208],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,2500,6950]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2017,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":17,"tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":40,"Total Gross UBI":23279,"Net unrelated business taxable income":0,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1912154,"Contributions":{"value":10719,"Other contributions":6400,"Contributions from gifts and grants":0,"Fundraising revenue":4319,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1813098,"Total revenue":{"value":1813098,"TUITION REVENUE":1780341,"APPLICATION FEES":20545,"FOOD PROGRAM":12212},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":91959,"Investment income total":68680,"Net investment gain":23279,"Income from invest bond proceeds":0},"Other revenues":{"value":-3622,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-3622,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2022284,"Grant expense":{"value":24982,"Grants to domestic orgs":0,"Grants to domestic individuals":24982,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1391977,"Current officers":221128,"Disqualified persons":0,"Other salaries and wages":975067,"Pension plan contributions":0,"Other employee benefits":107912,"Payroll taxes":87870},"Other expenses":{"value":605325,"Management services":0,"Legal":8105,"Accounting":58066,"Lobbying services":0,"Investment management fees":0,"Other services":1115,"Advertising":45827,"Office expenses":29981,"Information technology":13089,"Royalties":0,"Occupancy":222928,"Travel":20,"Conferences and meetings":17223,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2282,"Insurance":26797,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":169984,"FOOD":94715,"FAMILY AND STUDENT ACTI":29755,"EDUCATION EQUIPMENT":27548,"HEALTH AND SAFETY":17966},"All other expenses":9908},"Functional Expenses":{"value":null,"Program Service Expenses":1532329,"Management And General Expenses":489955,"Fundraising Expenses":0}},"Assets":{"value":1215404,"Non-interest bearing cash":0,"Savings and temp cash investments":41684,"Pledges and grants receivable":0,"Accounts receivable":1205,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4876,"Land, building, equipment":5463,"Investments publicly traded":0,"Investments other":1162176,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":273504,"Sum of Total Liabilities":0,"Accounts payable, accrued":38415,"Grants payable":0,"Deferred, revenue":203405,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":31684},"Fund balance":{"value":941900,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":938027,"Temporarily restricted net assets":3873,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7577219619005046,"percentile":0.58033238542531},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05759473347857966,"percentile":0.2740456426841862},"Liabilities to Assets Ratio":{"score":0.22503134760129143,"percentile":0.23719730824127833},"Operating Reserve Ratio":{"score":0.6010055956532316,"percentile":0.2916080180928282},"Officer Compensation Ratio":{"score":0.10902919669047473,"percentile":0.5228817702353108},"Program Expense Growth":{"score":-0.003620601523542834,"percentile":0.3088836256352822},"Revenue Growth":{"score":-0.009624488261588342,"percentile":0.33142339924033787},"Asset Growth":{"score":0.04619309806398555,"percentile":0.5119564251364027},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4903423336788224,"percentile":0.29836474526051304}},"source_xml":"201911909349301156_public.xml"},{"Organization":{"value":null,"Person":["CHRISTINE DAVIS","ANTHONY SOLAZZO","JOE MCGOWAN","LAURA O'CONNOR","BRIAN FRANK","DEANA KUSSMAN","LINDSAY THOMPSON","JOSH STERLING","BRYNN MCNEIL","MEG MCCARTHY","MARY SCOTT","KASIA WOZNICA","WENDY HENSLEY","RASHI SHARMA","PINA MATINATA","LELA IVANKOVIC","H LIBBY KING","CLARE CAHILL"],"Title":["EX-OFFICIO - EMERITUS","CHAIR","VICE CHAIR","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BUSINESS MANAGER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,93062,77920],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,91995,71906],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1067,6014]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2015,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LIBBY KING","year_formation":1970,"state_legal_domicile":"MD","total_volunteers":15,"tax_period_begin":"2015-09-01T00:00:00","tax_period_end":"2016-08-31T00:00:00","address":"5148 MASSACHUSETTS AVE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1957289,"Contributions":{"value":8750,"Other contributions":2500,"Contributions from gifts and grants":0,"Fundraising revenue":6250,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1927565,"Total revenue":{"value":1927565,"TUITION REVENUE":1917789,"APPLICATION FEES":9776},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":379,"Investment income total":379,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20595,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":20595,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1905914,"Grant expense":{"value":25856,"Grants to domestic orgs":0,"Grants to domestic individuals":25856,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1347972,"Current officers":203708,"Disqualified persons":0,"Other salaries and wages":990088,"Pension plan contributions":0,"Other employee benefits":64584,"Payroll taxes":89592},"Other expenses":{"value":532086,"Management services":0,"Legal":0,"Accounting":40014,"Lobbying services":0,"Investment management fees":0,"Other services":410,"Advertising":26781,"Office expenses":32175,"Information technology":7097,"Royalties":0,"Occupancy":225764,"Travel":447,"Conferences and meetings":19508,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2322,"Insurance":25287,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":139492,"FOOD":75970,"FAMILY AND STUDENT ACTI":28862,"HEALTH AND SAFETY":18514,"EDUCATION EQUIPMENT":16146},"All other expenses":12789},"Functional Expenses":{"value":null,"Program Service Expenses":1521747,"Management And General Expenses":384167,"Fundraising Expenses":0}},"Assets":{"value":1554928,"Non-interest bearing cash":0,"Savings and temp cash investments":1085992,"Pledges and grants receivable":0,"Accounts receivable":7840,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6726,"Land, building, equipment":8682,"Investments publicly traded":0,"Investments other":445688,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":624771,"Sum of Total Liabilities":0,"Accounts payable, accrued":69176,"Grants payable":0,"Deferred, revenue":515470,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":40125},"Fund balance":{"value":930157,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":901070,"Temporarily restricted net assets":29087,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7984342420486968,"percentile":0.6228486784336156},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.026248040018617587,"percentile":0.46839950198494745},"Liabilities to Assets Ratio":{"score":0.4018005978411862,"percentile":0.1641577889101376},"Operating Reserve Ratio":{"score":0.8158437369157265,"percentile":0.36804298239037203},"Officer Compensation Ratio":{"score":0.08971128812737615,"percentile":0.5878258228016255},"Program Expense Growth":{"score":-0.013057734154239631,"percentile":0.27896505658521287},"Revenue Growth":{"score":-0.016467684294522934,"percentile":0.3077393205931602},"Asset Growth":{"score":0.2194115352652132,"percentile":0.8656357597382772},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5525606787423102,"percentile":0.46487679043785246}},"source_xml":"201701989349300540_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ARIEL MOYER","EMILY SCILIANO","LAYLA GIBBONS","NIUSHA FOSTER","KASIE BRILL","NEAL KUMAR","CHRISTINE RODDY","MARTELL GALLOWAY","HELANE LIBBY KING"],"Title":["CHAIR","VICE CHAIR","SECRETARY","TREASURER","FUNDRAISING","LONG RANGE PLANNING","PERSONNEL/FUNDRAISING","TEACHER REP","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,60.0],"Total Compensation":[0,0,0,0,0,0,0,0,143244],"Direct compensation":[0,0,0,0,0,0,0,0,132385],"Other compensation":[0,0,0,0,0,0,0,0,10859]},"Basic":{"value":null,"mission":"To provide quality early childhood education and nurturing child care.","year":2023,"name":"WESTMORELAND CHILDREN'S CENTER INC","phone":3012297161,"website":"WWW.WCCBETHESDA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HELANE LIBBY KING","year_formation":1971,"state_legal_domicile":"MD","total_volunteers":10,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"1 WESTMORELAND CIRCLE, BETHESDA, MD, 20816, USA","city":"BETHESDA","state":"MD","country":"USA","zip_code":20816},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2586807,"Contributions":{"value":10740,"Other contributions":1800,"Contributions from gifts and grants":0,"Fundraising revenue":7473,"Dues":0,"Campaigns":0,"Grant revenue":1467,"Related organizations":0},"Program revenue":{"value":2473397,"Total revenue":{"value":2473397,"TUITION REVENUE":2424782,"APPLICATION FEES":48615},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":108241,"Investment income total":108241,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-5571,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-5571,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2459517,"Grant expense":{"value":18348,"Grants to domestic orgs":0,"Grants to domestic individuals":18348,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1720128,"Current officers":135231,"Disqualified persons":0,"Other salaries and wages":1314257,"Pension plan contributions":40385,"Other employee benefits":122338,"Payroll taxes":107917},"Other expenses":{"value":721041,"Management services":0,"Legal":11471,"Accounting":69546,"Lobbying services":0,"Investment management fees":0,"Other services":18420,"Advertising":0,"Office expenses":37772,"Information technology":8124,"Royalties":0,"Occupancy":267173,"Travel":0,"Conferences and meetings":0,"Interest":10224,"Payments to affiliates":0,"Depreciation and depletion":26966,"Insurance":22843,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":200925,"FOOD & FOOD EQUIPMENT":104919,"EDUCATION SUPPLIES & EQ":40376,"HEALTH & SAFETY":27828,"STAFF TRAINING":27802},"All other expenses":47577},"Functional Expenses":{"value":null,"Program Service Expenses":2132789,"Management And General Expenses":326728,"Fundraising Expenses":0}},"Assets":{"value":3198403,"Non-interest bearing cash":0,"Savings and temp cash investments":276407,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5717,"Land, building, equipment":72667,"Investments publicly traded":2602565,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":241047},"Liabilities":{"value":739456,"Sum of Total Liabilities":0,"Accounts payable, accrued":112005,"Grants payable":0,"Deferred, revenue":230267,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":150000,"Other liabilities":247184},"Fund balance":{"value":2458947,"Net assets without donor restriction":2451452,"Net assets with donor restriction":7495,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8671576573774444,"percentile":0.7195173724956296},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04920738191909949,"percentile":0.5232327201351464},"Liabilities to Assets Ratio":{"score":0.23119538094480277,"percentile":0.23394035556910228},"Operating Reserve Ratio":{"score":1.300419147336652,"percentile":0.4981966384540502},"Officer Compensation Ratio":{"score":0.05824070335761046,"percentile":0.7174765707453846},"Program Expense Growth":{"score":0.01934891510985409,"percentile":0.4021791755105608},"Revenue Growth":{"score":0.02169266705739749,"percentile":0.4733069772507308},"Asset Growth":{"score":0.11187924674758731,"percentile":0.7107647777702704},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6266659899624143,"percentile":0.6810250334824353}},"source_xml":"202521789349300042_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}