Civic Intelligence

Little Lighthouse Central Mississippi Inc.

990 • Fiscal year 2015 • EIN 20-2805872

Jul 01, 2014 to Jun 30, 2015 • Filed on May 11, 2016

PO Box 13662Jackson, MS 39236

(601) 956-6131

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$29,950

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

81st percentile

35%

Faster revenue growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$100,208

Up $6,085 (+6.5%) from 2014

Net Assets

Up

$98,978

Up $11,695 (+13%) from 2014

Liabilities

Down

$1,230

Down $5,610 (-82%) from 2014

Revenue

Up

$446,078

Up $115,563 (+35%) from 2014

Expenses

Up

$434,428

Up $44,646 (+11%) from 2014

Net Income

Up

$11,650

Up $70,917 (+120%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $52,672Liabilities 2011: $4,953Net Assets 2011: $47,7192011Assets 2012: $78,067Liabilities 2012: $6,976Net Assets 2012: $71,0912012Assets 2013: $152,234Liabilities 2013: $5,684Net Assets 2013: $146,5502013Assets 2014: $94,123Liabilities 2014: $6,840Net Assets 2014: $87,2832014Assets 2015: $100,208Liabilities 2015: $1,230Net Assets 2015: $98,9782015Assets 2016: $98,998Liabilities 2016: $3,082Net Assets 2016: $95,9162016Assets 2017: $59,869Liabilities 2017: $1,167Net Assets 2017: $58,7022017Assets 2018: $301,211Liabilities 2018: $7,790Net Assets 2018: $293,4212018Assets 2019: $302,339Liabilities 2019: $14,383Net Assets 2019: $287,9562019Assets 2020: $349,340Liabilities 2020: $102,093Net Assets 2020: $247,2472020Assets 2021: $476,698Liabilities 2021: $17,986Net Assets 2021: $458,7122021Assets 2022: $576,924Liabilities 2022: $11,342Net Assets 2022: $565,5822022Assets 2023: $980,025Liabilities 2023: $10,376Net Assets 2023: $969,6492023Assets 2024: $2,683,562Liabilities 2024: $28,665Net Assets 2024: $2,654,8972024

Highlighted filing

2015

Assets$100,208
Liabilities$1,230
Net Assets$98,978

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $331,3152011Revenue 2012: $372,760Expenses 2012: $349,388Net Income 2012: $23,3722012Revenue 2013: $424,459Expenses 2013: $349,000Net Income 2013: $75,4592013Revenue 2014: $330,515Expenses 2014: $389,782Net Income 2014: -$59,2672014Revenue 2015: $446,078Expenses 2015: $434,428Net Income 2015: $11,6502015Revenue 2016: $432,474Expenses 2016: $435,536Net Income 2016: -$3,0622016Revenue 2017: $464,855Expenses 2017: $502,069Net Income 2017: -$37,2142017Revenue 2018: $709,965Expenses 2018: $475,254Net Income 2018: $234,7112018Revenue 2019: $513,690Expenses 2019: $521,353Net Income 2019: -$7,6632019Revenue 2020: $512,965Expenses 2020: $545,238Net Income 2020: -$32,2732020Revenue 2021: $848,671Expenses 2021: $642,228Net Income 2021: $206,4432021Revenue 2022: $770,375Expenses 2022: $667,122Net Income 2022: $103,2532022Revenue 2023: $1,208,049Expenses 2023: $803,322Net Income 2023: $404,7272023Revenue 2024: $2,662,515Expenses 2024: $987,537Net Income 2024: $1,674,9782024

Highlighted filing

2015

Revenue$446,078
Expenses$434,428
Net Income$11,650
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 11, 2016
Return Version
2014v6.0
Gross Receipts
$466,842
Mission and Program Overview

Mission

To glorify god by improving the quality of life for children with special needs, their families, and communities. The organization is an early intervention christian development center serving children with special needs from birth to age 6. Eligible students have been diagnosed with development delays resulting from physical and mentally challenging conditions. Licensed pediatric therapists provide on site speech, occupational & physical therapy programs. Students come from a variety of religious and ethnic backgrounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,394$96,771▲ $8,377
Land, Buildings, and Equipment, Net$5,729$3,437▼ $2,292
Total Assets$94,123$100,208▲ $6,085
Liabilities
Accounts Payable and Accrued Expenses$6,840$1,230▼ $5,610
Total Liabilities$6,840$1,230▼ $5,610
Net Assets / Fund Balance
Unrestricted Net Assets$87,283$98,978▲ $11,695
Total Net Assets Fund Balance$87,283$98,978▲ $11,695
Total Liabilities and Net Assets / Fund Balance$94,123$100,208▲ $6,085

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,437$16,558$19,995
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Faye HollingsworthExecutive DiFT$29,950$29,950

Board Members and Trustees

NameTitle
Carolyn MclemorePresident
Jesse MilnorBoard Member
Theda RuffSecretary
Charles BowdlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$446,077
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
All Other Contributions
$306,910
Change in Net Assets
$11,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$370,575
Other Expenses$63,853
Total Fundraising Expense$23,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,607$12,600$11,721$312,928
Current Officers, Directors, Trustees, and Key Employees$11,980$11,980$5,990$29,950
Payroll Taxes$24,279$1,986$1,432$27,697
Occupancy$22,000--$22,000
Fees for Services Legal-$10,778-$10,778
Office Expenses$8,871$1,701-$10,572
Insurance-$5,978-$5,978
Depreciation Depletion$2,292--$2,292
Fees for Services Accounting-$1,877-$1,877
Fees for Services Management-$887-$887
Travel-$878-$878
Conferences and Meetings-$347-$347
Other Expenses$3,535$322$3,902$322
Total Functional Expenses$361,564$49,819$23,045$434,428
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,764
Fundraising Gross Income$20,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Laps for Little$101,737$8,694$8,694$0
Tees for Tots$32,665$6,983$6,983$0
Total Events$159,931$20,764$20,764-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The board reviews the 990.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest policy is provided to all board members and key employees annually. It is revised and any necessary disclosures are made yearly. Any conflicts arising during the year are documented in the board minutes along with any resolution details. A final copy of the policy is signed by each board member.

Form 990, Page 6, Part VI, Line 15A

The policy of the organization is to provide compensation that is fair, reasonable, and consistent with compensation paid in the nonprofit sector for positions in comparable complexity and responsibility. The goal of this policy is to recruit and retain high-performing employees and to motivate, recognize and reward excellent performance. Prior to making significant adjustments in the compensation of the executive director, the board shall conduct a comparative analysis of compensation of similar organizations. The job performance of the executive director and the data generated by the analysis will figure significantly in to any changes made to the compensation package of the executive director.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Little Lighthouse Central
EIN
20-2805872
Phone
6019566131
Address
PO BOX 13662, JACKSON, MS 39236

Signing Officer

Name
Carolyn Mclemore
Title
President
Phone
6019566131
Signed
2016-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Mclemore
Formed
2006
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
60

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 13093, JACKSON, MS 39236
Preparer
Clifford P Stewart CPA
Phone
6019820010
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To glorify god by improving the quality of life for children with special needs, their families, and communities. The organization is an early intervention christian development center serving children with special needs from birth to age 6. Eligible students have been diagnosed with development delays resulting from physical and mentally challenging conditions. Licensed pediatric therapists provide on site speech, occupational & physical therapy programs. Students come from a variety of religious and ethnic backgrounds.

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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025529
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0159931
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08694
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06983
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05087
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05087
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08694
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06983
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO GLORIFY GOD BY IMPROVING THE QUALITY OF LIFE FOR CHILDREN WITH SPECIAL NEEDS, THEIR FAMILIES, AND COMMUNITIES. THE ORGANIZATION IS AN EARLY INTERVENTION CHRISTIAN DEVELOPMENT CENTER SERVING CHILDREN WITH SPECIAL NEEDS FROM BIRTH TO AGE 6. ELIGIBLE STUDENTS HAVE BEEN DIAGNOSED WITH DEVELOPMENT DELAYS RESULTING FROM PHYSICAL AND MENTALLY CHALLENGING CONDITIONS. LICENSED PEDIATRIC THERAPISTS PROVIDE ON SITE SPEECH, OCCUPATIONAL & PHYSICAL THERAPY PROGRAMS. STUDENTS COME FROM A VARIETY OF RELIGIOUS AND ETHNIC BACKGROUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. IT IS REVISED AND ANY NECESSARY DISCLOSURES ARE MADE YEARLY. ANY CONFLICTS ARISING DURING THE YEAR ARE DOCUMENTED IN THE BOARD MINUTES ALONG WITH ANY RESOLUTION DETAILS. A FINAL COPY OF THE POLICY IS SIGNED BY EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE POLICY OF THE ORGANIZATION IS TO PROVIDE COMPENSATION THAT IS FAIR, REASONABLE, AND CONSISTENT WITH COMPENSATION PAID IN THE NONPROFIT SECTOR FOR POSITIONS IN COMPARABLE COMPLEXITY AND RESPONSIBILITY. THE GOAL OF THIS POLICY IS TO RECRUIT AND RETAIN HIGH-PERFORMING EMPLOYEES AND TO MOTIVATE, RECOGNIZE AND REWARD EXCELLENT PERFORMANCE. PRIOR TO MAKING SIGNIFICANT ADJUSTMENTS IN THE COMPENSATION OF THE EXECUTIVE DIRECTOR, THE BOARD SHALL CONDUCT A COMPARATIVE ANALYSIS OF COMPENSATION OF SIMILAR ORGANIZATIONS. THE JOB PERFORMANCE OF THE EXECUTIVE DIRECTOR AND THE DATA GENERATED BY THE ANALYSIS WILL FIGURE SIGNIFICANTLY IN TO ANY CHANGES MADE TO THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0446077
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023045
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049819
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0361564
IRS990/TotalFunctionalExpensesGrp/TotalAmt0434428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06840
IRS990/TotalLiabilitiesEOYAmt01230
IRS990/TotalLiabilitiesGrp/BOYAmt06840
IRS990/TotalLiabilitiesGrp/EOYAmt01230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087283
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt098978
IRS990/TotalProgramServiceExpensesAmt0361564
IRS990/TotalReportableCompFromOrgAmt029950
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0446078
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094123
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0100208
IRS990/TravelGrp/ManagementAndGeneralAmt0878
IRS990/TravelGrp/TotalAmt0878
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt087283
IRS990/UnrestrictedNetAssetsGrp/EOYAmt098978
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 13662
IRS990/USAddress/CityNm0JACKSON
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039236
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LLHMS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN MCLEMORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06019566131
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE LIGHTHOUSE CENTRAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MISSISSIPPI INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0202805872
ReturnHeader/Filer/PhoneNum06019566131
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 13662
ReturnHeader/Filer/USAddress/CityNm0JACKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039236
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 13093
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039236
ReturnHeader/PreparerPersonGrp/PhoneNum06019820010
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLIFFORD P STEWART CPA
ReturnHeader/ReturnTs02016-05-11T10:15:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.68$0.03$2.65$2.66$0.99$1.67
2023Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$1.21$0.80$0.40
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.57$0.77$0.67$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.85$0.64$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.10$0.25$0.51$0.55$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.51$0.52$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.71$0.48$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.46$0.50$0.04
2016Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.43$0.44$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.45$0.43$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.09$0.33$0.39$0.06
2013Summary only. Only limited summary data is available for this year.$0.15$0.01$0.15$0.42$0.35$0.08
2012Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.37$0.35$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.33