{"success":true,"data":{"_id":382324957,"filings":[{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","DIANA PETERS","JUDGE WILLIAM CAPRATHE","CHERIE TAYLOR","CHARLES BRUNNER","PEGGY CONDON-WATSON"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","EXECUTIVE DIRECTOR"],"Hours":[4.0,4.0,2.0,4.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,46209],"Direct compensation":[0,0,0,0,0,46209],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2013,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":56,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":56,"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":985347,"Contributions":{"value":154738,"Other contributions":79268,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":75470,"Related organizations":0},"Program revenue":{"value":828777,"Total revenue":{"value":828777,"DAY CARE SERVICE FEE":690541,"PROGRAM SERVICE FEES":138236},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3,"Investment income total":3,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1829,"Other total":1829,"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":1042818,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":717731,"Current officers":46209,"Disqualified persons":0,"Other salaries and wages":586519,"Pension plan contributions":26003,"Other employee benefits":59000,"Payroll taxes":0},"Other expenses":{"value":325087,"Management services":0,"Legal":0,"Accounting":20853,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":370,"Office expenses":7129,"Information technology":0,"Royalties":0,"Occupancy":62953,"Travel":7616,"Conferences and meetings":5709,"Interest":28466,"Payments to affiliates":0,"Depreciation and depletion":29492,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":146633,"REPAIRS AND MAINTENANCE":62703,"FOOD":54331,"INSURANCE":20637,"CLEANING & GENERAL":8962},"All other expenses":15866},"Functional Expenses":{"value":null,"Program Service Expenses":854669,"Management And General Expenses":188149,"Fundraising Expenses":0}},"Assets":{"value":692744,"Non-interest bearing cash":39304,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":92016,"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":2308,"Land, building, equipment":559116,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":602826,"Sum of Total Liabilities":0,"Accounts payable, accrued":53827,"Grants payable":0,"Deferred, revenue":28209,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":520790,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":89918,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":61460,"Temporarily restricted net assets":28458,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8195763786202386,"percentile":0.6506170800673471},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05832564568624048,"percentile":0.273000536615499},"Liabilities to Assets Ratio":{"score":0.87020024713314,"percentile":0.06933396751732535},"Operating Reserve Ratio":{"score":0.6643000024932443,"percentile":0.31552632956358995},"Officer Compensation Ratio":{"score":0.044311663204892895,"percentile":0.7852230009860579},"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":0.5696153169797743,"percentile":0.5156718995324958}},"source_xml":"201530349349300323_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","TERRI CLOSE","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY","MEMBER","TREASURER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2021,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"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":2024207,"Contributions":{"value":1233907,"Other contributions":20564,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":29187,"Grant revenue":1184156,"Related organizations":0},"Program revenue":{"value":789785,"Total revenue":{"value":789785,"DAY CARE SERVICE FEE":649748,"PROGRAM SERVICE FEES":140037},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":210,"Investment income total":210,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":305,"Other total":305,"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":1420969,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":1068843,"Current officers":67311,"Disqualified persons":0,"Other salaries and wages":915178,"Pension plan contributions":0,"Other employee benefits":8962,"Payroll taxes":77392},"Other expenses":{"value":352126,"Management services":0,"Legal":0,"Accounting":28670,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1060,"Office expenses":16266,"Information technology":0,"Royalties":0,"Occupancy":68039,"Travel":6343,"Conferences and meetings":6763,"Interest":15345,"Payments to affiliates":0,"Depreciation and depletion":35325,"Insurance":29836,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":132640,"REPAIRS AND MAINTENANCE":82016,"FOOD":35334,"TEACHING SUPPLIES":9910,"CLEANING & GENERAL":5380},"All other expenses":11839},"Functional Expenses":{"value":null,"Program Service Expenses":1133003,"Management And General Expenses":287966,"Fundraising Expenses":0}},"Assets":{"value":1430689,"Non-interest bearing cash":719321,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":190458,"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":3130,"Land, building, equipment":517780,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":457642,"Sum of Total Liabilities":0,"Accounts payable, accrued":147856,"Grants payable":0,"Deferred, revenue":27253,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":282533,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":973047,"Net assets without donor restriction":951361,"Net assets with donor restriction":21686,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7973453326567997,"percentile":0.621557522979385},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.29801201161738894,"percentile":0.8341010284145346},"Liabilities to Assets Ratio":{"score":0.3198752489185281,"percentile":0.19362153472526067},"Operating Reserve Ratio":{"score":1.0068404025703588,"percentile":0.42566102542328527},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02122115507291752,"percentile":0.41045637493027},"Revenue Growth":{"score":0.06491714140825416,"percentile":0.6640011019496614},"Asset Growth":{"score":0.0767010863129699,"percentile":0.6187928374434757},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6542444441171364,"percentile":0.7519949971832157}},"source_xml":"202300939349300210_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","DIANA PETERS","JUDGE WILLIAM CAPRATHE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","MEMBER"],"Hours":[4.0,4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2016,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":51,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":51,"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":1041452,"Contributions":{"value":162299,"Other contributions":21725,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":60881,"Grant revenue":79693,"Related organizations":0},"Program revenue":{"value":878505,"Total revenue":{"value":878505,"DAY CARE SERVICE FEE":712763,"PROGRAM SERVICE FEES":165742},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":268,"Investment income total":268,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":380,"Other total":380,"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":998408,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":709950,"Current officers":55705,"Disqualified persons":0,"Other salaries and wages":586736,"Pension plan contributions":0,"Other employee benefits":12000,"Payroll taxes":55509},"Other expenses":{"value":288458,"Management services":0,"Legal":0,"Accounting":21525,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":378,"Office expenses":8902,"Information technology":0,"Royalties":0,"Occupancy":59669,"Travel":5518,"Conferences and meetings":5513,"Interest":21711,"Payments to affiliates":0,"Depreciation and depletion":28861,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":114642,"FOOD":46475,"REPAIRS AND MAINTENANCE":39885,"INSURANCE":21435,"CLEANING & GENERAL":6847},"All other expenses":21739},"Functional Expenses":{"value":null,"Program Service Expenses":811643,"Management And General Expenses":186765,"Fundraising Expenses":0}},"Assets":{"value":656163,"Non-interest bearing cash":60814,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":80751,"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":2711,"Land, building, equipment":511887,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":500010,"Sum of Total Liabilities":0,"Accounts payable, accrued":43274,"Grants payable":0,"Deferred, revenue":24869,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":431867,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":156153,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":125713,"Temporarily restricted net assets":30440,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8129371960160575,"percentile":0.64195701384805},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.041330757442493746,"percentile":0.5052311349489135},"Liabilities to Assets Ratio":{"score":0.7620210222155166,"percentile":0.08429751422817186},"Operating Reserve Ratio":{"score":0.6572092771692535,"percentile":0.31291187466137077},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.02318660791091137,"percentile":0.25180141233812137},"Revenue Growth":{"score":0.01416379894911923,"percentile":0.43517520747645966},"Asset Growth":{"score":-0.017388622529817013,"percentile":0.25465238431805076},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.527523431953643,"percentile":0.39368824348054937}},"source_xml":"201820589349300817_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","JUDGE WILLIAM CAPRATHE","BRIAN DUFRESNE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","MEMBER"],"Hours":[4.0,4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2018,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":48,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":48,"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":1119201,"Contributions":{"value":229904,"Other contributions":20845,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":56634,"Grant revenue":152425,"Related organizations":0},"Program revenue":{"value":888819,"Total revenue":{"value":888819,"DAY CARE SERVICE FEE":689181,"PROGRAM SERVICE FEES":199638},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":30,"Investment income total":30,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":448,"Other total":448,"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":1075489,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":780168,"Current officers":59225,"Disqualified persons":0,"Other salaries and wages":651768,"Pension plan contributions":0,"Other employee benefits":10983,"Payroll taxes":58192},"Other expenses":{"value":295321,"Management services":0,"Legal":0,"Accounting":23108,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":347,"Office expenses":12611,"Information technology":0,"Royalties":0,"Occupancy":61036,"Travel":9419,"Conferences and meetings":6438,"Interest":19960,"Payments to affiliates":0,"Depreciation and depletion":30077,"Insurance":28962,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":92266,"FOOD":45861,"REPAIRS AND MAINTENANCE":32317,"TEACHING SUPPLIES":9444,"EMPLOYEE EDUCATION":4644},"All other expenses":11097},"Functional Expenses":{"value":null,"Program Service Expenses":880436,"Management And General Expenses":195053,"Fundraising Expenses":0}},"Assets":{"value":664603,"Non-interest bearing cash":67226,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":109509,"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":2994,"Land, building, equipment":484874,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":420599,"Sum of Total Liabilities":0,"Accounts payable, accrued":55063,"Grants payable":0,"Deferred, revenue":17978,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":347558,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":244004,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":201561,"Temporarily restricted net assets":42443,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8186378475279616,"percentile":0.6493706347224348},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03905643400961936,"percentile":0.4998615152937455},"Liabilities to Assets Ratio":{"score":0.632857510423516,"percentile":0.10565554468539066},"Operating Reserve Ratio":{"score":0.6179542515079187,"percentile":0.2981094966936856},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.00952842176469684,"percentile":0.36084887673618105},"Revenue Growth":{"score":0.026847204395221164,"percentile":0.4991252434662028},"Asset Growth":{"score":-0.0029347182839529586,"percentile":0.3070227403796147},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5510705049146564,"percentile":0.46046532835584797}},"source_xml":"202040419349300639_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","HEATHER TAYLOR","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY","MEMBER","TREASURER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2023,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":6,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"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":1024542,"Contributions":{"value":239303,"Other contributions":35522,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":48915,"Grant revenue":154866,"Related organizations":0},"Program revenue":{"value":784288,"Total revenue":{"value":784288,"DAY CARE SERVICE FEE":596462,"PROGRAM SERVICE FEES":187826},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":573,"Investment income total":573,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":378,"Other total":378,"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":1236145,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":942912,"Current officers":73976,"Disqualified persons":0,"Other salaries and wages":786410,"Pension plan contributions":0,"Other employee benefits":10749,"Payroll taxes":71777},"Other expenses":{"value":293233,"Management services":0,"Legal":0,"Accounting":26460,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":704,"Office expenses":9232,"Information technology":0,"Royalties":0,"Occupancy":60948,"Travel":6769,"Conferences and meetings":2612,"Interest":12179,"Payments to affiliates":0,"Depreciation and depletion":44378,"Insurance":34628,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83879,"REPAIRS AND MAINTENANCE":42080,"FOOD":33758,"CLEANING & GENERAL":4036,"EMPLOYEE EDUCATION":4005},"All other expenses":11444},"Functional Expenses":{"value":null,"Program Service Expenses":980180,"Management And General Expenses":255965,"Fundraising Expenses":0}},"Assets":{"value":788922,"Non-interest bearing cash":46215,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":95285,"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":3463,"Land, building, equipment":643959,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":322366,"Sum of Total Liabilities":0,"Accounts payable, accrued":59793,"Grants payable":0,"Deferred, revenue":48901,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":213672,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":466556,"Net assets without donor restriction":429870,"Net assets with donor restriction":36686,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7929328679078911,"percentile":0.6163945123375734},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20653423676140167,"percentile":0.14815682868188443},"Liabilities to Assets Ratio":{"score":0.4086158073928728,"percentile":0.1619422417338951},"Operating Reserve Ratio":{"score":0.6382115366724778,"percentile":0.305819481154887},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03418091118299467,"percentile":0.4670351610667},"Revenue Growth":{"score":0.03552841599863135,"percentile":0.5413672070867458},"Asset Growth":{"score":0.053793062209794136,"percentile":0.5411358610888614},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5133102014389486,"percentile":0.3557965459845776}},"source_xml":"202540569349301014_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","DIANA PETERS","JUDGE WILLIAM CAPRATHE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","MEMBER"],"Hours":[4.0,4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2014,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"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":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":1046603,"Contributions":{"value":169416,"Other contributions":83930,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":85486,"Related organizations":0},"Program revenue":{"value":876567,"Total revenue":{"value":876567,"DAY CARE SERVICE FEE":696173,"PROGRAM SERVICE FEES":180394},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2,"Investment income total":2,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":618,"Other total":618,"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":1063885,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":754107,"Current officers":58148,"Disqualified persons":0,"Other salaries and wages":621420,"Pension plan contributions":12797,"Other employee benefits":61742,"Payroll taxes":0},"Other expenses":{"value":309778,"Management services":0,"Legal":0,"Accounting":18704,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":912,"Office expenses":9921,"Information technology":0,"Royalties":0,"Occupancy":56847,"Travel":6958,"Conferences and meetings":3890,"Interest":27807,"Payments to affiliates":0,"Depreciation and depletion":27640,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":136281,"FOOD":51596,"REPAIRS AND MAINTENANCE":49882,"INSURANCE":21751,"BAD DEBT":13052},"All other expenses":20818},"Functional Expenses":{"value":null,"Program Service Expenses":865950,"Management And General Expenses":197935,"Fundraising Expenses":0}},"Assets":{"value":637569,"Non-interest bearing cash":27718,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":71669,"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":2569,"Land, building, equipment":535613,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":564933,"Sum of Total Liabilities":0,"Accounts payable, accrued":66442,"Grants payable":0,"Deferred, revenue":11614,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":486877,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":72636,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":41637,"Temporarily restricted net assets":30999,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8139507559557659,"percentile":0.6432383008547284},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.016512469389061563,"percentile":0.34581699760673157},"Liabilities to Assets Ratio":{"score":0.8860735073380293,"percentile":0.06691521926870556},"Operating Reserve Ratio":{"score":0.5992837571730028,"percentile":0.2909304060276554},"Officer Compensation Ratio":{"score":null,"percentile":null},"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":0.564690569489433,"percentile":0.5009760252364669}},"source_xml":"201620439349302707_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","TERRI CLOSE","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY","MEMBER","TREASURER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2022,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":46,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"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":1381593,"Contributions":{"value":549086,"Other contributions":94756,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":29022,"Grant revenue":425308,"Related organizations":0},"Program revenue":{"value":832072,"Total revenue":{"value":832072,"DAY CARE SERVICE FEE":667115,"PROGRAM SERVICE FEES":164957},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":184,"Investment income total":184,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":251,"Other total":251,"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":1676481,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":1306186,"Current officers":94560,"Disqualified persons":0,"Other salaries and wages":1105579,"Pension plan contributions":0,"Other employee benefits":9624,"Payroll taxes":96423},"Other expenses":{"value":370295,"Management services":0,"Legal":0,"Accounting":28395,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3208,"Office expenses":10845,"Information technology":0,"Royalties":0,"Occupancy":70894,"Travel":7025,"Conferences and meetings":3935,"Interest":13679,"Payments to affiliates":0,"Depreciation and depletion":53695,"Insurance":34934,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":128330,"REPAIRS AND MAINTENANCE":74682,"FOOD":37070,"TEACHING SUPPLIES":9230,"CLEANING & GENERAL":7348},"All other expenses":15355},"Functional Expenses":{"value":null,"Program Service Expenses":1351996,"Management And General Expenses":324485,"Fundraising Expenses":0}},"Assets":{"value":1016570,"Non-interest bearing cash":288864,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":83753,"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":3408,"Land, building, equipment":640545,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":338411,"Sum of Total Liabilities":0,"Accounts payable, accrued":61238,"Grants payable":0,"Deferred, revenue":28216,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":248957,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":678159,"Net assets without donor restriction":656473,"Net assets with donor restriction":21686,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8064487459148061,"percentile":0.6336159603006453},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.21344057186161192,"percentile":0.14487028802984667},"Liabilities to Assets Ratio":{"score":0.3328949309934387,"percentile":0.18852675945089825},"Operating Reserve Ratio":{"score":0.6063713218342468,"percentile":0.2936792516317355},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04237544317402252,"percentile":0.5015604099739418},"Revenue Growth":{"score":0.0555974447123554,"percentile":0.6291561434113573},"Asset Growth":{"score":0.0716188088245675,"percentile":0.6029232704585896},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5346038550481655,"percentile":0.4131873498490016}},"source_xml":"202430619349300243_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY/TREASURER","MEMBER","MEMBER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2019,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":44,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":44,"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":1132995,"Contributions":{"value":414462,"Other contributions":25740,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":27130,"Grant revenue":361592,"Related organizations":0},"Program revenue":{"value":715364,"Total revenue":{"value":715364,"DAY CARE SERVICE FEE":566069,"PROGRAM SERVICE FEES":149295},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":486,"Investment income total":357,"Net investment gain":129,"Income from invest bond proceeds":0},"Other revenues":{"value":2683,"Other total":2683,"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":1065433,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":785355,"Current officers":57518,"Disqualified persons":0,"Other salaries and wages":659467,"Pension plan contributions":0,"Other employee benefits":8831,"Payroll taxes":59539},"Other expenses":{"value":280078,"Management services":0,"Legal":0,"Accounting":24685,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":75,"Office expenses":13182,"Information technology":0,"Royalties":0,"Occupancy":62538,"Travel":4328,"Conferences and meetings":2747,"Interest":21927,"Payments to affiliates":0,"Depreciation and depletion":32465,"Insurance":29362,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":78165,"REPAIRS AND MAINTENANCE":35658,"FOOD":32088,"EMPLOYEE EDUCATION":5496,"CLEANING & GENERAL":4923},"All other expenses":10604},"Functional Expenses":{"value":null,"Program Service Expenses":845720,"Management And General Expenses":219713,"Fundraising Expenses":0}},"Assets":{"value":737409,"Non-interest bearing cash":156221,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":83206,"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":3099,"Land, building, equipment":494883,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":425843,"Sum of Total Liabilities":0,"Accounts payable, accrued":58457,"Grants payable":0,"Deferred, revenue":22588,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":344798,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":311566,"Net assets without donor restriction":291218,"Net assets with donor restriction":20348,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7937805568252532,"percentile":0.6173676621043558},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0596313311179661,"percentile":0.5459417663148537},"Liabilities to Assets Ratio":{"score":0.5774854931252534,"percentile":0.11693791551751544},"Operating Reserve Ratio":{"score":0.692121419178869,"percentile":0.32562402250973527},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.004816083139411889,"percentile":0.34236260294549875},"Revenue Growth":{"score":0.02382326897585461,"percentile":0.48402690929716835},"Asset Growth":{"score":0.011176251335985845,"percentile":0.3665986603779774},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.551980435759812,"percentile":0.4632031186411121}},"source_xml":"202130749349300823_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","JUDGE WILLIAM CAPRATHE","BRIAN DUFRESNE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR","GEORGE SHAW","DAVE QUIMBY"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[4.0,4.0,2.0,4.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2017,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":51,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":51,"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":1149790,"Contributions":{"value":254721,"Other contributions":22827,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":60021,"Grant revenue":171873,"Related organizations":0},"Program revenue":{"value":894630,"Total revenue":{"value":894630,"DAY CARE SERVICE FEE":734224,"PROGRAM SERVICE FEES":160406},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7,"Investment income total":7,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":432,"Other total":432,"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":1105651,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":772027,"Current officers":56578,"Disqualified persons":0,"Other salaries and wages":646976,"Pension plan contributions":9852,"Other employee benefits":0,"Payroll taxes":58621},"Other expenses":{"value":333624,"Management services":0,"Legal":0,"Accounting":23881,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":378,"Office expenses":12664,"Information technology":0,"Royalties":0,"Occupancy":64380,"Travel":7280,"Conferences and meetings":7518,"Interest":21410,"Payments to affiliates":0,"Depreciation and depletion":29886,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":146080,"REPAIRS AND MAINTENANCE":60838,"FOOD":49051,"INSURANCE":27217,"TEACHING SUPPLIES":8974},"All other expenses":20147},"Functional Expenses":{"value":null,"Program Service Expenses":914744,"Management And General Expenses":190907,"Fundraising Expenses":0}},"Assets":{"value":654413,"Non-interest bearing cash":45777,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":103163,"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":2792,"Land, building, equipment":502681,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":454121,"Sum of Total Liabilities":0,"Accounts payable, accrued":44587,"Grants payable":0,"Deferred, revenue":18838,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":390696,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":200292,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":155616,"Temporarily restricted net assets":44676,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8273352079453643,"percentile":0.6609328301096404},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03838874924986302,"percentile":0.4982606361655205},"Liabilities to Assets Ratio":{"score":0.6939363979627544,"percentile":0.09474434355401953},"Operating Reserve Ratio":{"score":0.5918802587796692,"percentile":0.2880782917789873},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.007748474147353635,"percentile":0.3537914706157064},"Revenue Growth":{"score":0.030852214333854818,"percentile":0.5188531100541428},"Asset Growth":{"score":-0.008867211717888655,"percentile":0.284500762162},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5526583713609754,"percentile":0.46517696744429377}},"source_xml":"201940479349300104_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","TERRI CLOSE","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY","MEMBER","TREASURER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2020,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":36,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":36,"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":1094057,"Contributions":{"value":410473,"Other contributions":139488,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":28155,"Grant revenue":242830,"Related organizations":0},"Program revenue":{"value":682255,"Total revenue":{"value":682255,"DAY CARE SERVICE FEE":539964,"PROGRAM SERVICE FEES":142291},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":193,"Investment income total":193,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1136,"Other total":1136,"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":1035814,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":760554,"Current officers":67498,"Disqualified persons":0,"Other salaries and wages":628037,"Pension plan contributions":0,"Other employee benefits":9713,"Payroll taxes":55306},"Other expenses":{"value":275260,"Management services":0,"Legal":0,"Accounting":23890,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":84,"Office expenses":13144,"Information technology":0,"Royalties":0,"Occupancy":57770,"Travel":3286,"Conferences and meetings":1653,"Interest":17798,"Payments to affiliates":0,"Depreciation and depletion":34915,"Insurance":27706,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":86626,"REPAIRS AND MAINTENANCE":42216,"FOOD":27373,"TEACHING SUPPLIES":12416,"CLEANING & GENERAL":4621},"All other expenses":8388},"Functional Expenses":{"value":null,"Program Service Expenses":816296,"Management And General Expenses":219518,"Fundraising Expenses":0}},"Assets":{"value":750313,"Non-interest bearing cash":185981,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":101411,"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":2953,"Land, building, equipment":459968,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":380504,"Sum of Total Liabilities":0,"Accounts payable, accrued":41410,"Grants payable":0,"Deferred, revenue":24642,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":314452,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":369809,"Net assets without donor restriction":348711,"Net assets with donor restriction":21098,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7880719897587791,"percentile":0.610872612439883},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05323580032850208,"percentile":0.5321562710745904},"Liabilities to Assets Ratio":{"score":0.5071270256546268,"percentile":0.13361269383989394},"Operating Reserve Ratio":{"score":0.7243703985464571,"percentile":0.3371104867388712},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0004298264376270933,"percentile":0.31995088264705857},"Revenue Growth":{"score":0.017609599561785795,"percentile":0.4525379138155539},"Asset Growth":{"score":0.01744445068936213,"percentile":0.39305803169035114},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5452500267276515,"percentile":0.4434828292152821}},"source_xml":"202200629349301405_public.xml"},{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","DIANA PETERS","JUDGE WILLIAM CAPRATHE","CHERIE TAYLOR","TERRY WATSON","KAREY PRIEUR"],"Title":["PRESIDENT","TREASURER","MEMBER","SECRETARY","MEMBER","MEMBER"],"Hours":[4.0,4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2015,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":54,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":54,"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":1023352,"Contributions":{"value":163681,"Other contributions":20607,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":61648,"Grant revenue":81426,"Related organizations":0},"Program revenue":{"value":858637,"Total revenue":{"value":858637,"DAY CARE SERVICE FEE":689365,"PROGRAM SERVICE FEES":169272},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":589,"Investment income total":589,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":445,"Other total":445,"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":982879,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":698816,"Current officers":56727,"Disqualified persons":0,"Other salaries and wages":579604,"Pension plan contributions":10874,"Other employee benefits":51611,"Payroll taxes":0},"Other expenses":{"value":284063,"Management services":0,"Legal":0,"Accounting":20405,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2187,"Office expenses":11770,"Information technology":0,"Royalties":0,"Occupancy":59159,"Travel":4906,"Conferences and meetings":5414,"Interest":25774,"Payments to affiliates":0,"Depreciation and depletion":27848,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112053,"FOOD":47825,"REPAIRS AND MAINTENANCE":33014,"INSURANCE":24501,"CLEANING & GENERAL":6713},"All other expenses":14547},"Functional Expenses":{"value":null,"Program Service Expenses":801766,"Management And General Expenses":181113,"Fundraising Expenses":0}},"Assets":{"value":633421,"Non-interest bearing cash":44376,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":57967,"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":2550,"Land, building, equipment":528528,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":520312,"Sum of Total Liabilities":0,"Accounts payable, accrued":47836,"Grants payable":0,"Deferred, revenue":21254,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":451222,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":113109,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":82285,"Temporarily restricted net assets":30824,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8157321501425913,"percentile":0.6455608097766106},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03954944144341341,"percentile":0.501006892849522},"Liabilities to Assets Ratio":{"score":0.8214315597367312,"percentile":0.07603796418744971},"Operating Reserve Ratio":{"score":0.6444547090740569,"percentile":0.3081875867855745},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03146010620900457,"percentile":0.23273716132205544},"Revenue Growth":{"score":0.01865854832026425,"percentile":0.45779905152818523},"Asset Growth":{"score":-0.04531392744638531,"percentile":0.17440066479254532},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.522239922797951,"percentile":0.37943313542182666}},"source_xml":"201730409349301348_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ROBERT KIENBAUM","BRIAN DUFRESNE","CHERIE TAYLOR","HEATHER TAYLOR","KAREY PRIEUR"],"Title":["PRESIDENT","MEMBER","SECRETARY","MEMBER","TREASURER"],"Hours":[4.0,2.0,4.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day care services for the young and elderly.","year":2023,"name":"BAY COUNTY CHILD & SENIOR CITIZEN CENTER INC","phone":9898921588,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT KIENBAUM","year_formation":1980,"state_legal_domicile":"MI","total_volunteers":6,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"1001 MARSAC, BAY CITY, MI, 48708, USA","city":"BAY CITY","state":"MI","country":"USA","zip_code":48708},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"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":1024542,"Contributions":{"value":239303,"Other contributions":35522,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":48915,"Grant revenue":154866,"Related organizations":0},"Program revenue":{"value":784288,"Total revenue":{"value":784288,"DAY CARE SERVICE FEE":596462,"PROGRAM SERVICE FEES":187826},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":573,"Investment income total":573,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":378,"Other total":378,"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":1236145,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"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":942912,"Current officers":73976,"Disqualified persons":0,"Other salaries and wages":786410,"Pension plan contributions":0,"Other employee benefits":10749,"Payroll taxes":71777},"Other expenses":{"value":293233,"Management services":0,"Legal":0,"Accounting":26460,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":704,"Office expenses":9232,"Information technology":0,"Royalties":0,"Occupancy":60948,"Travel":6769,"Conferences and meetings":2612,"Interest":12179,"Payments to affiliates":0,"Depreciation and depletion":44378,"Insurance":34628,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83879,"REPAIRS AND MAINTENANCE":42080,"FOOD":33758,"CLEANING & GENERAL":4036,"EMPLOYEE EDUCATION":4005},"All other expenses":11444},"Functional Expenses":{"value":null,"Program Service Expenses":980180,"Management And General Expenses":255965,"Fundraising Expenses":0}},"Assets":{"value":788922,"Non-interest bearing cash":46215,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":95285,"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":3463,"Land, building, equipment":643959,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":322366,"Sum of Total Liabilities":0,"Accounts payable, accrued":59793,"Grants payable":0,"Deferred, revenue":48901,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":213672,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":466556,"Net assets without donor restriction":429870,"Net assets with donor restriction":36686,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7929328679078911,"percentile":0.6163945123375734},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20653423676140167,"percentile":0.14815682868188443},"Liabilities to Assets Ratio":{"score":0.4086158073928728,"percentile":0.1619422417338951},"Operating Reserve Ratio":{"score":0.6382115366724778,"percentile":0.305819481154887},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03418091118299467,"percentile":0.4670351610667},"Revenue Growth":{"score":0.03552841599863135,"percentile":0.5413672070867458},"Asset Growth":{"score":0.053793062209794136,"percentile":0.5411358610888614},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5133102014389486,"percentile":0.3557965459845776}},"source_xml":"202540569349301014_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}