Civic Intelligence

The Whistle Stop

EIN 02-0693757 • 501(c)3 • Lake Charles, LA

Profile

The Whistle Stop provides a safe and secure location for children to visit with parents and other relatives they might not otherwise be able to visit due to custody litigation or other difficult family transitions. The Whistle Stop also provides a neutral location where parents can pick up and drop off children without having to interact directly with each other. Our goal in providing these services is to eliminate as much of the emotional hardship that children frequently have to endure when parents or relatives are in conflict and meet for visitation exchange.

751 East Bayou Pines Suite BLake Charles, LA 70601

www.whistlestopkids.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.49x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

1.42x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$63,074

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

36th percentile

-13%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$258,661

Down $37,144 (-13%) from 2022

Liabilities

Up

$385,065

Up $10,934 (+2.9%) from 2022

Net Assets

Down

-$126,404

Down $48,078 (-61%) from 2022

Revenue

Up

$272,097

Up $27,803 (+11%) from 2022

Expenses

Up

$312,536

Up $89,052 (+40%) from 2022

Net Income

Down

-$40,439

Down $61,249 (-294%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2010: $19,169Liabilities 2010: $2,633Net Assets 2010: $16,5362010Assets 2011: $12,841Liabilities 2011: $11,675Net Assets 2011: $1,1662011Assets 2012: $28,349Liabilities 2012: $7,845Net Assets 2012: $20,5042012Assets 2013: $34,235Liabilities 2013: $13,429Net Assets 2013: $20,8062013Assets 2014: $23,574Liabilities 2014: $20,736Net Assets 2014: $2,8382014Assets 2015: $20,904Liabilities 2015: $12,416Net Assets 2015: $8,4882015Assets 2016: $9,905Liabilities 2016: $11,159Net Assets 2016: -$1,2542016Assets 2017: $11,042Liabilities 2017: $3,378Net Assets 2017: $7,6642017Assets 2018: $11,819Liabilities 2018: $7,503Net Assets 2018: $4,3162018Assets 2019: $8,915Liabilities 2019: $8,910Net Assets 2019: $52019Assets 2020: $9,417Liabilities 2020: $58,592Net Assets 2020: -$49,1752020Assets 2021: $14,209Liabilities 2021: $113,345Net Assets 2021: -$99,1362021Assets 2022: $295,805Liabilities 2022: $374,131Net Assets 2022: -$78,3262022Assets 2023: $258,661Liabilities 2023: $385,065Net Assets 2023: -$126,4042023

Highlighted filing

2023

Assets$258,661
Liabilities$385,065
Net Assets-$126,404

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $205,7742010Expenses 2011: $201,6222011Expenses 2012: $194,9652012Revenue 2013: $167,864Expenses 2013: $164,512Net Income 2013: $3,3522013Revenue 2014: $226,767Expenses 2014: $244,735Net Income 2014: -$17,9682014Revenue 2015: $264,583Expenses 2015: $253,596Net Income 2015: $10,9872015Revenue 2016: $260,645Expenses 2016: $268,475Net Income 2016: -$7,8302016Revenue 2017: $307,762Expenses 2017: $298,844Net Income 2017: $8,9182017Revenue 2018: $271,875Expenses 2018: $275,136Net Income 2018: -$3,2612018Revenue 2019: $181,402Expenses 2019: $185,713Net Income 2019: -$4,3112019Revenue 2020: $75,731Expenses 2020: $124,911Net Income 2020: -$49,1802020Revenue 2021: $129,949Expenses 2021: $176,886Net Income 2021: -$46,9372021Revenue 2022: $244,294Expenses 2022: $223,484Net Income 2022: $20,8102022Revenue 2023: $272,097Expenses 2023: $312,536Net Income 2023: -$40,4392023

Highlighted filing

2023

Revenue$272,097
Expenses$312,536
Net Income-$40,439

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.59$3.85$1.26$2.72$3.13$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$3.74$0.78$2.44$2.23$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$1.13$0.99$1.30$1.77$0.47
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.59$0.49$0.76$1.25$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$0.00$1.81$1.86$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.08$0.04$2.72$2.75$0.03
2017Summary only. Only limited summary data is available for this year.$0.11$0.03$0.08$3.08$2.99$0.09
2016Summary only. Only limited summary data is available for this year.$0.10$0.11$0.01$2.61$2.68$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.12$0.08$2.65$2.54$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.21$0.03$2.27$2.45$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.13$0.21$1.68$1.65$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.08$0.21$1.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.12$0.01$2.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.03$0.17$2.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 7, 2024
Return Version
2023v4.0
Gross Receipts
$349,152
Mission and Program Overview

Mission

The Whistle Stop provides a safe and secure location for children to visit with parents and other relatives they might not otherwise be able to visit due to custody litigation or other difficult family transitions. The Whistle Stop also provides a neutral location where parents can pick up and drop off children without having to interact directly with each other. Our goal in providing these services is to eliminate as much of the emotional hardship that children frequently have to endure when parents or relatives are in conflict and meet for visitation exchange.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$288,491$253,437▼ $35,054
Land, Buildings, and Equipment, Net$7,314$5,224▼ $2,090
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-78,326$-126,404▼ $48,078
Total Assets$295,805$258,661▼ $37,144
Liabilities
Other Liabilities$374,131$385,065▲ $10,934
Total Liabilities$374,131$385,065▲ $10,934
Net Assets / Fund Balance
Total Net Assets Fund Balance$-78,326$-126,404▼ $48,078
Total Liabilities and Net Assets / Fund Balance$295,805$258,661▼ $37,144

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,224$7,869$13,093
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy ValeeExecutive DirectorFT$63,074$63,074

Board Members and Trustees

NameTitle
Dorothy McDanielPresident
Steve LeBlancVice President
Karen EstepSecretary
Candice MaplesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,680
Program Service Revenue
$19,364
Investment Income
$109
Other Revenue
$128,944
All Other Contributions
$1,180
Change in Net Assets
$-40,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,806
Salaries, Compensation, and Employee Benefits$74,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$63,074-$63,074
Occupancy$34,165--$34,165
Office Expenses$10,570--$10,570
Advertising-$10,068-$10,068
Other Employee Benefits-$6,819-$6,819
Payroll Taxes-$4,837-$4,837
Other Expenses-$4,494-$4,494
Insurance$4,196--$4,196
Fees for Services Legal-$3,915-$3,915
Interest-$3,874-$3,874
All Other Expenses-$3,304-$3,304
Depreciation Depletion$2,090--$2,090
Travel$170--$170
Total Functional Expenses$51,191$261,345$0$312,536
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$205,999
Fundraising Direct Expenses$77,055
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mad Hot Ballroom$205,999$205,999$77,055$128,944
Total Events$205,999$205,999$77,055$128,944
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA Loan$361,155
Accrued Payroll Taxes Payable$11,782
Chase Credit Card$6,295
Am Express Credit Card$5,833
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Available upon request

Form 990, Part VI, Section C, line 19

Available upon Request

Form 990 Part VI Section B Line 11B

Completed return is reviewed by Executive Director before filing

Form 990 Part VI Section C Line 19

Available upon request

Filing and Contact Details

Filer

Filer Name
Whistle Stop Supervised Child Visitation
EIN
02-0693757
Phone
3375622344
Address
751 East Bayou Pines Suite B, Lake Charles, LA 70601

Signing Officer

Name
Nancy Vallee
Title
Executive Director
Phone
3375157577
Signed
2024-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Vallee
Formed
2003
Legal Domicile
La
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
0

Preparer

Firm
The Cating Accounting Firm
Address
126 JAMESTOWN STREET, LAKE CHARLES, LA 70605
Preparer
Brent Cating
Phone
3374757576
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

Dancing classrooms: Dancing classrooms is an Arts in Education program teaching ballroom dance to students of participating schools.

Form 990 Part I Line 1

Form 990, Part I, Line 1, Description of Organization Mission : neutral ground for exchange of children from one parent to the other

Form 990 Part III Line 1

Form 990, Part III, Line 1, Description of Organization Mission: parent can pick up and drop off children without having to interact directly with each other. Our goal in providing these services is to elilminate as much of the emotional hardwhip that children frequently have to endure when parents or relatives are in conflict and meet for visitation exchange.

Form 990 Part XI Line 9

Changes in liabilities

Raw XML Appendix366 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Am Express Credit Card
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Chase Credit Card
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IRS990ScheduleD/TotalLiabilityAmt0385065
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt077055
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Mad Hot Ballroom
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0205999
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0205999
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0205999
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Dancing classrooms: Dancing classrooms is an Arts in Education program teaching ballroom dance to students of participating schools.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part I, Line 1, Description of Organization Mission : neutral ground for exchange of children from one parent to the other
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990, Part III, Line 1, Description of Organization Mission: parent can pick up and drop off children without having to interact directly with each other. Our goal in providing these services is to elilminate as much of the emotional hardwhip that children frequently have to endure when parents or relatives are in conflict and meet for visitation exchange.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Completed return is reviewed by Executive Director before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Changes in liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 Part I Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 Part III Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 Part VI Section B Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 Part VI Section C Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990 Part XI Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
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IRS990/SubjectToProxyTaxInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt051191
IRS990/TotalProgramServiceRevenueAmt019364
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0751 East Bayou Pines Suite B
IRS990/USAddress/CityNm0Lake Charles
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070601
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.whistlestopkids.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Nancy Vallee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03375157577
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Whistle Stop Supervised Child Visitation
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0and Exchange Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0WHIS
ReturnHeader/Filer/EIN0020693757
ReturnHeader/Filer/PhoneNum03375622344
ReturnHeader/Filer/USAddress/AddressLine1Txt0751 East Bayou Pines Suite B
ReturnHeader/Filer/USAddress/CityNm0Lake Charles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721284609
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE CATING ACCOUNTING FIRM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0126 JAMESTOWN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE CHARLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070605
ReturnHeader/PreparerPersonGrp/PhoneNum03374757576
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brent Cating
ReturnHeader/ReturnTs02024-02-09T09:11:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Nancy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Vallee
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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