Civic Intelligence

Community Child Development Center Incorporated

990 • Fiscal year 2019 • EIN 20-3526012

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 16, 2020

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

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

41st percentile

$35,164

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

47%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,542,631

Up $263,971 (+21%) from 2018

Net Assets

Up

$1,525,551

Up $268,400 (+21%) from 2018

Liabilities

Down

$17,080

Down $4,429 (-21%) from 2018

Revenue

Up

$936,319

Up $298,226 (+47%) from 2018

Expenses

Down

$667,919

Down $5,782 (-0.9%) from 2018

Net Income

Up

$268,400

Up $304,008 (+854%) from 2018

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

2019

Assets$1,542,631
Liabilities$17,080
Net Assets$1,525,551

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

2019

Revenue$936,319
Expenses$667,919
Net Income$268,400
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 16, 2020
Return Version
2018v3.2
Gross Receipts
$936,319
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$985,588$946,273▼ $39,315
Pledges and Grants Receivable$28,255$405,000▲ $376,745
Savings and Temporary Cash Investments$181,368$143,038▼ $38,330
Cash and Non-Interest-Bearing Accounts$78,216$43,409▼ $34,807
Accounts Receivable$5,233$4,911▼ $322
Total Assets$1,278,660$1,542,631▲ $263,971
Liabilities
Accounts Payable and Accrued Expenses$21,509$17,080▼ $4,429
Total Liabilities$21,509$17,080▼ $4,429
Net Assets / Fund Balance
Unrestricted Net Assets$1,253,116$1,521,910▲ $268,794
Temporarily Rstr Net Assets$4,035$3,641▼ $394
Total Net Assets Fund Balance$1,257,151$1,525,551▲ $268,400
Total Liabilities and Net Assets / Fund Balance$1,278,660$1,542,631▲ $263,971

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$872,742$222,812$1,095,554
Equipment$33,531$145,288$178,819
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary LinearExecutive DiFT$35,164$35,164

Board Members and Trustees

NameTitle
Avis MarshallPresident
Dave LeslieBoard Member
Jerry ThompsonBoard Member
Jim SimonBoard Member
Michael LucasBoard Member
Roseanne JohnsonBoard Member
Sonja LeganBoard Member
Wanda GrimmBoard Member
Jessica MinerSecretary
Scott NelsonTreasurer
Mary Ann ButnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$491,952
Program Service Revenue
$442,996
Investment Income
$1,273
Other Revenue
$98
All Other Contributions
$413,956
Change in Net Assets
$268,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$936,319
Total Revenue per Audited Statements
$936,319
Total Revenue per Form 990
$936,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,872
Other Expenses$181,047
Total Fundraising Expense$8,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$406,568$1,125$6,375$414,068
Depreciation Depletion$41,936$1,747-$43,683
Occupancy$41,080$1,712-$42,792
Payroll Taxes$33,897$2,759$643$37,299
Current Officers, Directors, Trustees, and Key Employees-$33,730$1,775$35,505
Insurance$14,827$618-$15,445
Conferences and Meetings$9,901--$9,901
Fees for Services Accounting-$9,436-$9,436
Office Expenses-$4,789-$4,789
Other Expenses$927$5,190-$927
All Other Expenses-$571-$571
Total Functional Expenses$597,449$61,677$8,793$667,919

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$667,919
Total Expenses per Audited Statements$667,919
Total Expenses per Form 990$667,919
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
Phone
6603950134
Signed
2020-01-16
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
36
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/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0442996
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0181368
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143038
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt09500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt09000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt020000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 4,467
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0491952
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0193723
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0170196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0544719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0100646
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01501236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01273
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03869
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0442996
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0444126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0410434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0329838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0296288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01923682
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01273
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0662
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0475
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01587
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0657
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01650
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04467
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99170
IRS990ScheduleA/PublicSupportPY509Pct00.98530
IRS990ScheduleA/PublicSupportTotal509Amt03404918
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0300
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt09500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt09000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0637849
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0875865
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145288
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178819
IRS990ScheduleD/ExpensesSubtotalAmt0667919
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IRS990ScheduleD/TotalRevenuePerForm990Amt0936319
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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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04035
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03641
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01542631
IRS990/TotalAssetsGrp/BOYAmt01278660
IRS990/TotalAssetsGrp/EOYAmt01542631
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0491952
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08793
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061677
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0597449
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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.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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