Civic Intelligence

Community Child Development Center Incorporated

990 • Fiscal year 2018 • EIN 20-3526012

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 17, 2019

PO Box 393Macon, MO 63552

(660) 395-0134

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

32nd percentile

0.03x

Higher debt load relative to revenue than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

41st percentile

$33,297

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.5%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,278,660

Down $38,680 (-2.9%) from 2017

Net Assets

Down

$1,257,151

Down $35,608 (-2.8%) from 2017

Liabilities

Down

$21,509

Down $3,072 (-12%) from 2017

Revenue

Up

$638,093

Up $55,214 (+9.5%) from 2017

Expenses

Up

$673,701

Up $65,994 (+11%) from 2017

Net Income

Down

-$35,608

Down $10,780 (-43%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $875,089Liabilities 2011: $3,049Net Assets 2011: $872,0402011Assets 2012: $753,773Liabilities 2012: $5,015Net Assets 2012: $748,7582012Assets 2013: $841,203Liabilities 2013: $18,018Net Assets 2013: $823,1852013Assets 2014: $1,039,055Liabilities 2014: $22,582Net Assets 2014: $1,016,4732014Assets 2015: $960,822Liabilities 2015: $19,099Net Assets 2015: $941,7232015Assets 2016: $1,334,076Liabilities 2016: $16,489Net Assets 2016: $1,317,5872016Assets 2017: $1,317,340Liabilities 2017: $24,581Net Assets 2017: $1,292,7592017Assets 2018: $1,278,660Liabilities 2018: $21,509Net Assets 2018: $1,257,1512018Assets 2019: $1,542,631Liabilities 2019: $17,080Net Assets 2019: $1,525,5512019Assets 2020: $1,288,821Liabilities 2020: $124,531Net Assets 2020: $1,164,2902020Assets 2021: $1,331,780Liabilities 2021: $23,274Net Assets 2021: $1,308,5062021Assets 2022: $1,352,016Liabilities 2022: $27,098Net Assets 2022: $1,324,9182022Assets 2023: $1,536,639Liabilities 2023: $24,608Net Assets 2023: $1,512,0312023Assets 2024: $1,322,239Liabilities 2024: $22,262Net Assets 2024: $1,299,9772024

Highlighted filing

2018

Assets$1,278,660
Liabilities$21,509
Net Assets$1,257,151

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $455,3702011Expenses 2012: $477,7662012Expenses 2013: $453,7882013Revenue 2014: $654,449Expenses 2014: $461,161Net Income 2014: $193,2882014Revenue 2015: $399,358Expenses 2015: $474,108Net Income 2015: -$74,7502015Revenue 2016: $875,865Expenses 2016: $500,001Net Income 2016: $375,8642016Revenue 2017: $582,879Expenses 2017: $607,707Net Income 2017: -$24,8282017Revenue 2018: $638,093Expenses 2018: $673,701Net Income 2018: -$35,6082018Revenue 2019: $936,319Expenses 2019: $667,919Net Income 2019: $268,4002019Revenue 2020: $463,749Expenses 2020: $825,010Net Income 2020: -$361,2612020Revenue 2021: $850,937Expenses 2021: $706,721Net Income 2021: $144,2162021Revenue 2022: $783,233Expenses 2022: $766,821Net Income 2022: $16,4122022Revenue 2023: $538,900Expenses 2023: $487,314Net Income 2023: $51,5862023Revenue 2024: $675,036Expenses 2024: $887,090Net Income 2024: -$212,0542024

Highlighted filing

2018

Revenue$638,093
Expenses$673,701
Net Income-$35,608
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 17, 2019
Return Version
2017v2.3
Gross Receipts
$638,945
Mission and Program Overview

Mission

The organization provides quality care and

The organization provides quality care and education to 80 children in macon county and surrounding areas

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$925,096$985,588▲ $60,492
Savings and Temporary Cash Investments$286,641$181,368▼ $105,273
Cash and Non-Interest-Bearing Accounts$42,342$78,216▲ $35,874
Pledges and Grants Receivable$57,000$28,255▼ $28,745
Accounts Receivable$6,261$5,233▼ $1,028
Total Assets$1,317,340$1,278,660▼ $38,680
Liabilities
Accounts Payable and Accrued Expenses$24,581$21,509▼ $3,072
Total Liabilities$24,581$21,509▼ $3,072
Net Assets / Fund Balance
Unrestricted Net Assets$1,290,012$1,253,116▼ $36,896
Temporarily Rstr Net Assets$2,747$4,035▲ $1,288
Total Net Assets Fund Balance$1,292,759$1,257,151▼ $35,608
Total Liabilities and Net Assets / Fund Balance$1,317,340$1,278,660▼ $38,680

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$906,177$189,377$1,095,554
Equipment$39,411$135,040$174,451
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia KnowlesExecutive DiFT$33,297$33,297

Board Members and Trustees

NameTitle
Avis MarshallPresident/pa
Halston SmithBoard Member
Jerry ThompsonBoard Member
Jim SimonBoard Member
Scott NelsonBoard Member
Sonja LeganBoard Member
Wanda GrimmBoard Member
Susan SpencerPast Preside
Kambria MohnPast Vice Pr
Chelsea MillerTreasurer
Mary Ann ButnerVice Pres/pa
Revenue and Support

Revenue Composition

Contributions and Grants
$193,723
Program Service Revenue
$444,126
Investment Income
$-231
Other Revenue
$475
All Other Contributions
$6,648
Change in Net Assets
$-35,608

Audited Revenue Reconciliation

Revenue per Audited Statements
$638,093
Total Revenue per Audited Statements
$638,093
Total Revenue per Form 990
$638,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$481,606
Other Expenses$192,095
Total Fundraising Expense$5,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,489--$412,489
Depreciation Depletion$37,164$1,549-$38,713
Occupancy$34,071$1,420-$35,491
Payroll Taxes$32,508$2,266$400$35,174
Current Officers, Directors, Trustees, and Key Employees-$28,852$5,091$33,943
Insurance$16,818$701-$17,519
Conferences and Meetings$8,960--$8,960
Fees for Services Accounting-$8,256-$8,256
Other Expenses$5,805--$5,805
Office Expenses-$5,373-$5,373
All Other Expenses-$462-$462
Total Functional Expenses$619,331$48,879$5,491$673,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$673,701
Total Expenses per Audited Statements$673,701
Total Expenses per Form 990$673,701
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
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
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
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

Draft copy of 990 is provided to board members via email prior to submission of final return.

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

The board members sign a conflict of interest statement annually.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Community Child Development Center
EIN
20-3526012
Phone
6603950134
Address
PO BOX 393, MACON, MO 63552

Signing Officer

Name
Avis Marshall
Title
President/past Treas
Phone
6603950134
Signed
2019-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Avis Marshall
Formed
2005
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
35
Volunteers
4

Preparer

Firm
Grimshaw & Associates LLC
Address
1201 E BRIGGS DR, MACON, MO 63552
Preparer
Cherie C Seipel
Phone
6603955292
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0359818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt166993
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217315
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IRS990/PYContributionsGrantsAmt0170196
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IRS990/PYInvestmentIncomeAmt0662
IRS990/PYOtherExpensesAmt0167614
IRS990/PYOtherRevenueAmt01587
IRS990/PYProgramServiceRevenueAmt0410434
IRS990/PYRevenuesLessExpensesAmt0-24828
IRS990/PYSalariesCompEmpBnftPaidAmt0440093
IRS990/PYTotalExpensesAmt0607707
IRS990/PYTotalRevenueAmt0582879
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-35608
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0444126
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0286641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0181368
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt09500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt09000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01199
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt021199
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 22,041
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0193723
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0170196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0544719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0100646
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0353616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01362900
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0662
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0511
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03107
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0444126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0410434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0329838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0296288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0282650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01763336
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0511
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03107
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0475
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01587
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0657
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01650
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt017672
IRS990ScheduleA/OtherIncome509Grp/TotalAmt022041
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98530
IRS990ScheduleA/PublicSupportPY509Pct00.98450
IRS990ScheduleA/PublicSupportTotal509Amt03105037
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt09500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt09000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01199
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt021199
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0580630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0874557
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0396934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0636266
IRS990ScheduleA/Total509Grp/TotalAmt03126236
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0638945
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0582879
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0875865
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0399246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0654449
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03151384
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0906177
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0189377
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01095554
IRS990ScheduleD/EquipmentGrp/BookValueAmt039411
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0135040
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174451
IRS990ScheduleD/ExpensesSubtotalAmt0673701
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/RevenueSubtotalAmt0638093
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0985588
IRS990ScheduleD/TotalExpensesPerForm990Amt0673701
IRS990ScheduleD/TotalRevenuePerForm990Amt0638093
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0673701
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT COPY OF 990 IS PROVIDED TO BOARD MEMBERS VIA EMAIL PRIOR TO SUBMISSION OF FINAL RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02747
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04035
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01317340
IRS990/TotalAssetsEOYAmt01278660
IRS990/TotalAssetsGrp/BOYAmt01317340
IRS990/TotalAssetsGrp/EOYAmt01278660
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0193723
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05491
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048879
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0619331
IRS990/TotalFunctionalExpensesGrp/TotalAmt0673701
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024581
IRS990/TotalLiabilitiesEOYAmt021509
IRS990/TotalLiabilitiesGrp/BOYAmt024581
IRS990/TotalLiabilitiesGrp/EOYAmt021509

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$0.68$0.89$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.02$1.51$0.54$0.49$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.03$1.32$0.78$0.77$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.33$0.02$1.31$0.85$0.71$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.12$1.16$0.46$0.83$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.02$1.53$0.94$0.67$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$0.64$0.67$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.02$1.29$0.58$0.61$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.02$1.32$0.88$0.50$0.38
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.40$0.47$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$0.65$0.46$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.02$0.82$0.45
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.01$0.75$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.87$0.46