Civic Intelligence

Jefferson Avenue Childhood Development

990 • Fiscal year 2013 • EIN 16-1038075

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

793 Jefferson Ave14611

(585) 436-0454

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

60th percentile

7.5%

Higher net margin than 60% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$44,002

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

71st percentile

18%

Faster asset growth than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$269,996

Up $40,796 (+18%) from 2012

Net Assets

Up

$250,397

Up $37,166 (+17%) from 2012

Liabilities

Up

$19,599

Up $3,630 (+23%) from 2012

Revenue

$495,730

No earlier filing loaded for comparison.

Expenses

Down

$458,564

Down $44,105 (-8.8%) from 2012

Net Income

$37,166

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $224,207Liabilities 2010: $9,373Net Assets 2010: $214,8342010Assets 2011: $257,710Liabilities 2011: $10,959Net Assets 2011: $246,7512011Assets 2012: $229,200Liabilities 2012: $15,969Net Assets 2012: $213,2312012Assets 2013: $269,996Liabilities 2013: $19,599Net Assets 2013: $250,3972013Assets 2014: $262,361Liabilities 2014: $40,824Net Assets 2014: $221,5372014Assets 2015: $258,474Liabilities 2015: $35,648Net Assets 2015: $222,8262015Assets 2016: $320,883Liabilities 2016: $50,768Net Assets 2016: $270,1152016Assets 2017: $158,040Liabilities 2017: $89,344Net Assets 2017: $68,6962017

Highlighted filing

2013

Assets$269,996
Liabilities$19,599
Net Assets$250,397

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $551,6862010Expenses 2011: $494,1042011Expenses 2012: $502,6692012Revenue 2013: $495,730Expenses 2013: $458,564Net Income 2013: $37,1662013Revenue 2014: $536,710Expenses 2014: $565,570Net Income 2014: -$28,8602014Revenue 2015: $658,124Expenses 2015: $662,731Net Income 2015: -$4,6072015Revenue 2016: $735,689Expenses 2016: $688,400Net Income 2016: $47,2892016Revenue 2017: $337,630Expenses 2017: $451,940Net Income 2017: -$114,3102017

Highlighted filing

2013

Revenue$495,730
Expenses$458,564
Net Income$37,166
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.0
Gross Receipts
$495,730
Mission and Program Overview

Mission

To provide a loving and nurturing environment and programs for all children, to provide an array of support services for parents, grandparents, and other adult care-givers in order to promote a strong healthy and nurturing family life for the Center's children, and to actively participate in the continuing development of the Jefferson Avenue - Genesee Section.

Child Care Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$148,796$190,116▲ $41,320
Pledges and Grants Receivable$36,167$32,186▼ $3,981
Cash and Non-Interest-Bearing Accounts$22,488$31,383▲ $8,895
Accounts Receivable$11,921$8,739▼ $3,182
Land, Buildings, and Equipment, Net$9,828$7,572▼ $2,256
Total Assets$229,200$269,996▲ $40,796
Liabilities
Accounts Payable and Accrued Expenses$15,969$19,599▲ $3,630
Total Liabilities$15,969$19,599▲ $3,630
Net Assets / Fund Balance
Unrestricted Net Assets$200,881$233,047▲ $32,166
Temporarily Rstr Net Assets$12,350$17,350▲ $5,000
Total Net Assets Fund Balance$213,231$250,397▲ $37,166
Total Liabilities and Net Assets / Fund Balance$229,200$269,996▲ $40,796

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$113,085$113,085
Equipment$7,572$104,516$112,088
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Furnessa MangrumExecutive DirectorFT$41,698$2,304$44,002

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$145,714
Program Service Revenue
$348,971
Investment Income
$320
Other Revenue
$725
All Other Contributions
$23,328
Change in Net Assets
$37,166

Audited Revenue Reconciliation

Revenue per Audited Statements
$495,730
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$495,730
Total Revenue per Form 990
$495,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$285,167
Other Expenses$173,397
Total Fundraising Expense$759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,173$23,816-$213,989
Occupancy$45,822$5,012-$50,834
Current Officers, Directors, Trustees, and Key Employees$26,401$17,601-$44,002
Payroll Taxes$16,232$3,054-$19,286
Fees for Services Accounting-$11,873-$11,873
Insurance$9,637$1,071-$10,708
Office Expenses-$8,644-$8,644
Fees for Services Other$530$7,889-$8,419
Travel$8,072--$8,072
Other Employee Benefits$7,198$692-$7,890
All Other Expenses$4,363$167$759$5,289
Conferences and Meetings$2,437--$2,437
Depreciation Depletion$1,856$400-$2,256
Other Expenses$1,942--$1,942
Advertising-$50-$50
Total Functional Expenses$377,536$80,269$759$458,564

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$458,564
Total Expenses per Audited Statements$458,564
Total Expenses per Form 990$458,564
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$725
Gaming Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sulina MillerDaughter of Executive DirectorEmployee of the OrganizationNo$31,630
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 family members
Yes
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 full Form 990 is reviewed with the Finance Committee. It is also discussed with the auditing firm at a board meeting.

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

The policy is signed on a yearly basis. Conflicts are addressed as they arise.

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

The Executive Committee annually reviews the salary of the Executive Director and adjusts it according to standard cost of living increases and merit based. There were no salary increases during the 2013 tax year. There are no other key employees or compensated officers.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

EIN
16-1038075
Phone
5854360454

Signing Officer

Name
Furnessa Mangrum
Title
Executive Director
Phone
5854360454
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Furnessa Mangrum
Formed
1974
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
47

Preparer

Preparer
Stephanie Annunziata
Phone
5852322956
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Accounting standards require entities to disclose in their financial statements the nature of any uncertain tax positions. Tax years including the year ended December 31, 2010 and later are subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Center does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Center is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

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IRS990/Desc0To provide affordable childcare services to families in the southwest area of Monroe County so that the parents may pursue full-time employment and higher education. The Center served 127 children in 2013. The Center also generated $117,645 in revenue from government contributions included on Form 990, Page 9, Part VIII, line 1e.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0190116
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt020000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt020000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt075000
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Other Income Insurance Proceeds Raffle Proceeds
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 12, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0145714
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0140366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0122428
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0149729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0156943
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0715180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0320
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0408
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0345
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0348971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0325139
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0403159
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0418766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0399331
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01895366
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01835
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01835
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0320
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0408
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0345
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01830
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0725
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06375
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06717
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09008
IRS990ScheduleA/OtherIncome509Grp/TotalAmt022825
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96220
IRS990ScheduleA/PublicSupportPY509Pct00.96020
IRS990ScheduleA/PublicSupportTotal509Amt02537381
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt075000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0494685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0467340
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0525587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0568495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0556274
IRS990ScheduleA/Total509Grp/TotalAmt02612381
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0495730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0474123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0526021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0575535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0565627
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02637036
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07572
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104516
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112088
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0458564
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0113085
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0113085
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0495730
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting standards require entities to disclose in their financial statements the nature of any uncertain tax positions. Tax years including the year ended December 31, 2010 and later are subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Center does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Center is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07572
IRS990ScheduleD/TotalExpensesPerForm990Amt0458564
IRS990ScheduleD/TotalRevenuePerForm990Amt0495730
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0495730
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0458564
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Sulina Miller
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Daughter of Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt031630
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Employee of the Organization
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The full Form 990 is reviewed with the Finance Committee. It is also discussed with the auditing firm at a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The policy is signed on a yearly basis. Conflicts are addressed as they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Committee annually reviews the salary of the Executive Director and adjusts it according to standard cost of living increases and merit based. There were no salary increases during the 2013 tax year. There are no other key employees or compensated officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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