Civic Intelligence

Montgomery County Collaboration Council for Children Youth and Families Inc

990 • Fiscal year 2020 • EIN 14-1904589

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 04, 2021

1801 Research Boulevard Ste 103Rockville, MD 20850

(301) 610-0147

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.45x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.16x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

28th percentile

-3.7%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$124,058

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

72nd percentile

18%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-0.5%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,055,944

Up $318,958 (+18%) from 2019

Net Assets

Down

$1,134,038

Down $208,529 (-16%) from 2019

Liabilities

Up

$921,906

Up $527,487 (+134%) from 2019

Revenue

Down

$5,662,273

Down $30,502 (-0.5%) from 2019

Expenses

Up

$5,870,802

Up $178,885 (+3.1%) from 2019

Net Income

Down

-$208,529

Down $209,387 (-24404%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,328,678Liabilities 2010: $5,285,881Net Assets 2010: $2,042,7972010Assets 2011: $3,654,811Liabilities 2011: $1,829,077Net Assets 2011: $1,825,7342011Assets 2012: $3,329,799Liabilities 2012: $1,523,523Net Assets 2012: $1,806,2762012Assets 2013: $1,856,998Liabilities 2013: $677,834Net Assets 2013: $1,179,1642013Assets 2014: $1,732,703Liabilities 2014: $834,584Net Assets 2014: $898,1192014Assets 2015: $1,569,396Liabilities 2015: $696,831Net Assets 2015: $872,5652015Assets 2016: $1,879,733Liabilities 2016: $939,268Net Assets 2016: $940,4652016Assets 2017: $1,911,836Liabilities 2017: $838,522Net Assets 2017: $1,073,3142017Assets 2018: $2,868,228Liabilities 2018: $1,526,519Net Assets 2018: $1,341,7092018Assets 2019: $1,736,986Liabilities 2019: $394,419Net Assets 2019: $1,342,5672019Assets 2020: $2,055,944Liabilities 2020: $921,906Net Assets 2020: $1,134,0382020Assets 2021: $1,930,717Liabilities 2021: $675,025Net Assets 2021: $1,255,6922021Assets 2022: $3,343,828Liabilities 2022: $1,723,604Net Assets 2022: $1,620,2242022Assets 2023: $3,891,646Liabilities 2023: $1,703,631Net Assets 2023: $2,188,0152023Assets 2024: $3,765,978Liabilities 2024: $1,223,191Net Assets 2024: $2,542,7872024

Highlighted filing

2020

Assets$2,055,944
Liabilities$921,906
Net Assets$1,134,038

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,076,6642010Revenue 2011: $3,853,039Expenses 2011: $4,070,102Net Income 2011: -$217,0632011Expenses 2012: $3,251,2632012Expenses 2013: $3,840,4092013Revenue 2014: $3,392,280Expenses 2014: $3,673,324Net Income 2014: -$281,0442014Revenue 2015: $3,773,863Expenses 2015: $3,799,417Net Income 2015: -$25,5542015Revenue 2016: $4,105,453Expenses 2016: $4,037,553Net Income 2016: $67,9002016Revenue 2017: $4,820,666Expenses 2017: $4,687,817Net Income 2017: $132,8492017Revenue 2018: $5,705,704Expenses 2018: $5,437,309Net Income 2018: $268,3952018Revenue 2019: $5,692,775Expenses 2019: $5,691,917Net Income 2019: $8582019Revenue 2020: $5,662,273Expenses 2020: $5,870,802Net Income 2020: -$208,5292020Revenue 2021: $5,281,644Expenses 2021: $5,159,990Net Income 2021: $121,6542021Revenue 2022: $5,705,798Expenses 2022: $5,341,266Net Income 2022: $364,5322022Revenue 2023: $6,072,887Expenses 2023: $5,505,096Net Income 2023: $567,7912023Revenue 2024: $6,439,347Expenses 2024: $6,084,575Net Income 2024: $354,7722024

Highlighted filing

2020

Revenue$5,662,273
Expenses$5,870,802
Net Income-$208,529
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 4, 2021
Return Version
2019v5.1
Gross Receipts
$5,662,273
Mission and Program Overview

Mission

The Collaboration Council plans, coordinates, funds and monitors specific interagency services to improve child well-being in Montgomery County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$320,563$1,061,675▲ $741,112
Accounts Receivable$1,338,657$903,743▼ $434,914
Land, Buildings, and Equipment, Net$55,740$42,640▼ $13,100
Prepaid Expenses and Deferred Charges$11,460$37,320▲ $25,860
Total Assets$1,736,986$2,055,944▲ $318,958
Other Assets Total$10,566$10,566→ $0
Liabilities
Accounts Payable and Accrued Expenses$114,163$613,403▲ $499,240
Deferred Revenue$280,256$308,503▲ $28,247
Total Liabilities$394,419$921,906▲ $527,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,330,067$1,123,538▼ $206,529
Net Assets With Donor Restrictions$12,500$10,500▼ $2,000
Total Net Assets Fund Balance$1,342,567$1,134,038▼ $208,529
Total Liabilities and Net Assets / Fund Balance$1,736,986$2,055,944▲ $318,958

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,640$35,729$78,369
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terrill NorthExec Director Through 6/2020FT$110,744$13,314$124,058

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Jewish Social Service AgencyContractual Services200 WOOD HILL ROAD, Rockville, MD 20850$1,149,527
Latin American Youth CenterContractual Services1419 COLUMBIA ROAD, Washington, DC 20009$876,010
Family Service INCContractual Services610 E DIAMOND AVENUE STE 100, Gaithersburg, MD 20877$242,641
Lead4life INCContractual ServicesPO BOX 306, Olney, MD 20830$230,296
Crittenton Services Of WashingtonContractual Services815 SILVER SPRING AVENUE, Silver Spring, MD 20910$100,301
Revenue and Support

Revenue Composition

Contributions and Grants
$43,035
Program Service Revenue
$5,617,534
Investment Income
$1,704
Other Revenue
$0
All Other Contributions
$43,035
Change in Net Assets
$-208,529

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,662,273
Total Revenue per Audited Statements
$5,662,273
Total Revenue per Form 990
$5,662,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,178,782
Salaries, Compensation, and Employee Benefits$1,692,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$670,776$526,513-$1,197,289
Other Employee Benefits$144,383$104,649-$249,032
Occupancy$105,795$60,801-$166,596
Fees for Services Other$109,851$39,638-$149,489
Current Officers, Directors, Trustees, and Key Employees$82,464$61,765-$144,229
Office Expenses$68,032$39,518-$107,550
Payroll Taxes$59,355$42,115-$101,470
Advertising$46,379$1,497-$47,876
Travel$30,989$4,174-$35,163
Depreciation Depletion$13,373$7,400-$20,773
Other Expenses$14,966$5,153-$20,119
Insurance$6,208$2,477-$8,685
Total Functional Expenses$4,911,627$959,175$0$5,870,802

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,870,802
Total Expenses per Audited Statements$5,870,802
Total Expenses per Form 990$5,870,802
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 11

The accounting department along with the executive director performs an initial review of the form 990. The form 990 is then reviewed by the fiscal committee and then its provided to the board, prior to submission with the irs.

Form 990, Part VI, Section B, Line 12C

The board members complete a questionnaire, if there is a conflict they will recuse themselves from discussion and voting matters related to the area of potential conflict of interest.

Form 990, Part VI, Section B, Line 15A

The market rates for executive director in similar to nonprofits of this size where compared, when deciding the executive directors compensation.

Form 990, Part VI, Section B, Line 19

We note in our publications and on our website, that the documents are available upon request. Most governing documents are approved by montgomery county council and are available in conformity with county disclosure rule.

Filing and Contact Details

Filer

Filer Name
Montgomery County Collaboration Council
EIN
14-1904589
Phone
3016100147
Address
1801 RESEARCH BOULEVARD STE 103, Rockville, MD 20850
Doing Business As
Children Youth and Families

Signing Officer

Name
Elijah Wheeler
Title
Executive Director
Signed
2021-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elijah Wheeler
Formed
2004
Legal Domicile
Md
Voting Board Members
20
Independent Board Members
20
Employees
21
Volunteers
22

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 510,741, Grants and allocations 0, Revenue 0 EXCEL BEYOND THE BELL IS A PUBLIC-PRIVATE PARTNERSHIP OFFERING SAFE, QUALITY AND ACCESSIBLE OUT-OF-SCHOOL TIME PROGRAMS WWW.EXCELBEYONDTHEBELL.ORG. TOGETHER WITH THE MONTGOMERY COUNTY RECREATION DEPARTMENT, MONTGOMERY COUNTY PUBLIC SCHOOLS AND A NUMBER OF COMMUNITY-BASED ORGANIZATIONS, OUR COMPREHENSIVE MIDDLE SCHOOL PROGRAM PILOT HAS GROWN FROM SERVING THREE TO EIGHT MIDDLE SCHOOLS SINCE FALL OF 2010. PROGRAM QUALITY AND PROFESSIONAL DEVELOPMENT PLAYS AN INTEGRAL ROLE IN THE OUT-OF-SCHOOL TIME SYSTEM LAST YEAR OVER 100 ORGANIZATIONS PARTICIPATED IN OUR WORKSHOPS FOCUSING ON POSITIVE YOUTH DEVELOPMENT PRINCIPLES AND BEST PRACTICES IN THE FIELD.

Form 990, Part III, Line 4D

Program Service Expenses 430,891, Grants and allocations 0, Revenue 0 REENGAGEMENT CENTER OFFERS ADULTS BETWEEN THE AGES OF 18 AND 24 THE OPPORTUNITY TO BE CONNECTED TO EMPLOYMENT AND GED/DIPLOMA ASSISTANCE SERVICES. PARTICIPANTS INTERACT WITH PEER CONNECTORS, EMPLOYMENT SPECIALISTS, AND EDUCATIONAL SPECIALISTS TO DEVELOP SKILLS AND BE DIRECTLY CONNECTED TO EMPLOYMENT AND EDUCATIONAL PROGRAMS.

Form 990, Part III, Line 4D

Program Service Expenses 188,542, Grants and allocations 0, Revenue 0 SUBSTANCE ABUSE PREVENTION SERVES AS THE CATALYST TO DRIVE THE PREVENTION MESSAGE AGAINST UNDERAGE ALCOHOL AND DRUG USE, WITH A FOCUS ON THE CURRENT OPIATE EPIDEMIC IN MONTGOMERY COUNTY. A COALITION OF OVER 100 INDIVIDUALS REPRESENTING MANY GOVERNMENT, EDUCATIONAL, PUBLIC, PRIVATE AND FAITH BASED ORGANIZATIONS, AS WELL AS CITIZENS WHO HAVE LOST LOVED ONES TO FATAL OPIATE OVERDOSES AND THOSE WHO HAVE SUFFERED NON FATAL OVERDOSES MEET REGULARLY TO SHARE PREVENTION RELATED NEWS UPDATES, IDEAS FOR STRATEGIES TOWARD EFFECTIVE EDUCATION OF YOUTH, PARENTS, MEDICAL STAFF, AND OTHER AUDIENCES, WHILE ALSO EVALUATING WHAT WORKS, WHAT DOES NOT, AND WHAT CAN BE DONE MORE EFFECTIVELY. PLANNING EFFORTS HAVE LED TO A PARTNERSHIP WITH THE MONTGOMERY COUNTY STATES ATTORNEYS OFFICE AND DEPARTMENT OF HEALTH TO PARTICIPATE IN THE OUTREACH PRESENTATION OF SPEAK UP, SAVE A LIFE.

Form 990, Part III, Line 4D

Program Service Expenses 174,710, Grants and allocations 0, Revenue 0 EARLY CHILDHOOD A PROGRAM THAT DELIVERS HOME-BASED PARENTING EDUCATION AND CASE MANAGEMENT SERVICES TO ENSURE THAT FAMILIES HAVE INCOME SUPPORT AND HEALTH CARE AMONG OTHER SERVICES, SO THAT THEIR CHILDREN, BIRTH TO 5 YEARS, ARE ACHIEVING DEVELOPMENTAL MILESTONES IN SAFE, STABLE FAMILIES AND ENTER SCHOOL READY TO LEARN.

Form 990, Part III, Line 4D

Program Service Expenses 131,078, Grants and allocations 0, Revenue 0 INFOMONTGOMERY-INFOMONTGOMERY PROVIDES ACCESS TO HEALTH, EDUCATION, AND HUMAN SERVICE RESOURCES IN MONTGOMERY COUNTY, MD.

Form 990, Part III, Line 4D

Program Service Expenses 129,204, Grants and allocations 0, Revenue 0 COMMUNITY OF PRACTICE IS A COUNTY-WIDE KNOWLEDGE SHARING AND LEARNING ENTITY DESIGNED TO PROVIDE PROFESSIONAL DEVELOPMENT RESOURCES FOR YOUTH DEVELOPMENT PRACTITIONERS IN MONTGOMERY COUNTY. THE ENTITY FOCUSES ON INCREASING KNOWLEDGE OF BEST PRACTICES TO ENHANCE THE SKILLS OF YOUTH DEVELOPMENT PRACTITIONERS, AND ULTIMATELY STRENGTHEN THE CAPACITY OF YOUTH SERVING ORGANIZATIONS. THE YOUTH DEVELOPMENT COMMUNITY OF PRACTICE MAKES IT POSSIBLE FOR YOUNG PEOPLE IN THE COUNTY TO HAVE THE HIGHEST QUALITY PROGRAMS AND SERVICES.

Form 990, Part III, Line 4D

Program Service Expenses 100,301, Grants and allocations 0, Revenue 0 SOCIAL EMOTIONAL LEARNING PILOT GOAL SETTING GIRLS COLLABORATION COUNCIL LAUNCHED A SOCIAL EMOTIONAL LEARNING SEL PILOT IN PARTNERSHIP WITH CRITTENTON SERVICES OF GREATER WASHINGTON IN ORDER TO EXAMINE THE DEVELOPMENTAL, ACADEMIC AND ENGAGEMENT IMPACT OF EXPANDING MIDDLE SCHOOL ACCESS TO SELF MENTORING FOCUSED OUT OF SCHOOL TIME OST PROGRAMS WHILE PROVIDING RESOURCES TO INCREASE OST PROVIDERS CAPACITY ON PARTICIPATING YOUTH AND FAMILIES.

Form 990, Part III, Line 4D

Program Service Expenses 36,335, Grants and allocations 0, Revenue 0 ACE ACADEMY IS A CULTURE RICH READING AND CREATIVE ARTS AFTER-SCHOOL PROGRAM FOR 1ST THROUGH 5TH GRADE STUDENTS LOCATED AT TWO HOUSING COMMUNITIES IN SOUTHERN MONTGOMERY COUNTY ESSEX HOUSE IN TAKOMA PARK AND PARK MONTGOMERY IN SILVER SPRING. THIS UNIQUE PROGRAM ADDRESSES THE NEEDS OF A GROWING POPULATION OF AFRICAN AND IMMIGRANT FAMILIES WITH A FOCUS ON WRITING, READING FLUENCY, COMPREHENSION, AND ENGLISH LANGUAGE LEARNING.

Form 990, Part III, Line 4D

Program Service Expenses 8,032, Grants and allocations 0, Revenue 0 YOUTH ADVISORY COUNCIL YAC THE YAC IS A GROUP OF COUNTY YOUTH WHO ARE COMMITTED TO BEING AMBASSADORS FOR AN ORGANIZATION. THESE AMBASSADORS ENGAGE THEIR COMMUNITY, SHOW LEADERSHIP, AND WORK TOGETHER TO SPREAD THE ORGANIZATIONS MISSION.

Financial Statement Notes

X 2

The organization is exempt from federal income taxes under section 501c3 of the internal revenue code and, therefore, has made no provision for federal income taxes in the accompanying financial statements. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509a of the internal revenue code. There was no unrelated business income for the years ended june 30, 2020 and 2019. The organizations informational return filings are subject to audit by the internal revenue service, generally for three years after filing.

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IRS990/ProgSrvcAccomActy3Grp/Desc0SYSTEM OF CARE IS A PARTNERSHIP AMONG PUBLIC AND PRIVATE AGENCIES IN MONTGOMERY COUNTY WORKING TOGETHER TO INCREASE THE BEHAVIORAL HEALTH SERVICES OF CHILDREN AND YOUTH. THE SYSTEM BEGINS WITH A CENTRALIZED PATHWAY TO SERVICES RESIDENTS CAN MAKE A CALL AND BE REFERRED TO COMMUNITY SERVICES OR TO THE LOCAL CARE TEAM OF PROFESSIONAL FROM OVER 10 AGENCIES. THE LOCAL CARE TEAM COLLECTIVELY WORKS TO CREATE A PLAN OF CARE THAT MOVES CHILDREN AND THEIR FAMILY TOWARDS BETTER HEALTH. FOR INDIVIDUALS WITH LESS INTENSE NEEDS, INFOMONTGOMERY.ORG IS AN ON-LINE RESOURCE OF OVER 500 PROGRAMS AVAILABLE TO SERVE THEIR BEHAVIORAL HEALTH AND SOCIAL SERVICE NEEDS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.77$1.22$2.54$6.44$6.08$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.89$1.70$2.19$6.07$5.51$0.57
2022Detailed filing. Detailed filing data is available for this year.$3.34$1.72$1.62$5.71$5.34$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.68$1.26$5.28$5.16$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.92$1.13$5.66$5.87$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.39$1.34$5.69$5.69$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.87$1.53$1.34$5.71$5.44$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.84$1.07$4.82$4.69$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.94$0.94$4.11$4.04$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.70$0.87$3.77$3.80$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.83$0.90$3.39$3.67$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.68$1.18$3.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$1.52$1.81$3.25
2011Summary only. Only limited summary data is available for this year.$3.65$1.83$1.83$3.85$4.07$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.33$5.29$2.04$6.08