Civic Intelligence

Children at Heart Ministries Inc

EIN 20-3901685 • 501(c)3 • Round Rock, TX

Profile

To provide comprehensive and quality support services to all affiliated organizations.

1301 North MaysRound Rock, TX 78664

www.childrenatheartministries.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.37x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.34x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

35th percentile

-0.6%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$307,070

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

90th percentile

42%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-6.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,359,337

Up $1,282,912 (+42%) from 2023

Liabilities

Up

$1,601,677

Up $1,249,414 (+355%) from 2023

Net Assets

Up

$2,757,660

Up $33,498 (+1.2%) from 2023

Revenue

Down

$4,697,419

Down $298,638 (-6.0%) from 2023

Expenses

Up

$4,723,972

Up $257,148 (+5.8%) from 2023

Net Income

Down

-$26,553

Down $555,786 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,855,335Liabilities 2010: $928,512Net Assets 2010: $1,926,8232010Assets 2011: $3,522,234Liabilities 2011: $760,845Net Assets 2011: $2,761,3892011Assets 2012: $2,782,071Liabilities 2012: $332,409Net Assets 2012: $2,449,6622012Assets 2013: $3,585,972Liabilities 2013: $1,293,984Net Assets 2013: $2,291,9882013Assets 2014: $2,912,845Liabilities 2014: $575,219Net Assets 2014: $2,337,6262014Assets 2015: $3,944,823Liabilities 2015: $1,472,569Net Assets 2015: $2,472,2542015Assets 2016: $3,923,504Liabilities 2016: $1,423,475Net Assets 2016: $2,500,0292016Assets 2017: $3,064,778Liabilities 2017: $667,458Net Assets 2017: $2,397,3202017Assets 2018: $4,051,841Liabilities 2018: $1,715,730Net Assets 2018: $2,336,1112018Assets 2019: $3,002,110Liabilities 2019: $791,778Net Assets 2019: $2,210,3322019Assets 2020: $3,580,284Liabilities 2020: $1,381,324Net Assets 2020: $2,198,9602020Assets 2021: $3,373,626Liabilities 2021: $968,992Net Assets 2021: $2,404,6342021Assets 2022: $2,863,275Liabilities 2022: $547,809Net Assets 2022: $2,315,4662022Assets 2023: $3,076,425Liabilities 2023: $352,263Net Assets 2023: $2,724,1622023Assets 2024: $4,359,337Liabilities 2024: $1,601,677Net Assets 2024: $2,757,6602024

Highlighted filing

2024

Assets$4,359,337
Liabilities$1,601,677
Net Assets$2,757,660

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,228,3322010Expenses 2011: $1,403,4092011Expenses 2012: $1,376,3912012Revenue 2013: $1,114,944Expenses 2013: $1,278,556Net Income 2013: -$163,6122013Revenue 2014: $1,270,696Expenses 2014: $1,223,889Net Income 2014: $46,8072014Revenue 2015: $4,244,303Expenses 2015: $4,415,243Net Income 2015: -$170,9402015Revenue 2016: $4,858,486Expenses 2016: $4,848,731Net Income 2016: $9,7552016Revenue 2017: $3,613,591Expenses 2017: $3,718,908Net Income 2017: -$105,3172017Revenue 2018: $4,442,107Expenses 2018: $4,502,865Net Income 2018: -$60,7582018Revenue 2019: $3,756,146Expenses 2019: $3,857,788Net Income 2019: -$101,6422019Revenue 2020: $3,739,074Expenses 2020: $3,729,823Net Income 2020: $9,2512020Revenue 2021: $3,837,838Expenses 2021: $3,812,918Net Income 2021: $24,9202021Revenue 2022: $4,086,456Expenses 2022: $4,099,280Net Income 2022: -$12,8242022Revenue 2023: $4,996,057Expenses 2023: $4,466,824Net Income 2023: $529,2332023Revenue 2024: $4,697,419Expenses 2024: $4,723,972Net Income 2024: -$26,5532024

Highlighted filing

2024

Revenue$4,697,419
Expenses$4,723,972
Net Income-$26,553

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$1.60$2.76$4.70$4.72$0.03
2023Summary only. Only limited summary data is available for this year.$3.08$0.35$2.72$5.00$4.47$0.53
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.55$2.32$4.09$4.10$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.97$2.40$3.84$3.81$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$1.38$2.20$3.74$3.73$0.01
2019Summary only. Only limited summary data is available for this year.$3.00$0.79$2.21$3.76$3.86$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$1.72$2.34$4.44$4.50$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.67$2.40$3.61$3.72$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$1.42$2.50$4.86$4.85$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$1.47$2.47$4.24$4.42$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.91$0.58$2.34$1.27$1.22$0.05
2013Detailed filing. Detailed filing data is available for this year.$3.59$1.29$2.29$1.11$1.28$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.33$2.45$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.76$2.76$1.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.93$1.93$1.23
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$8,299,465
Mission and Program Overview

Mission

Children at Heart Ministries is a family of ministries dedicated to transforming the lives of children and families.

We are a family of ministries dedicated to transforming the lives of children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,470,997$1,887,204▼ $583,793
Accounts Receivable$570,859$426,809▼ $144,050
Savings and Temporary Cash Investments$188,339$405,999▲ $217,660
Prepaid Expenses and Deferred Charges$66,414$79,006▲ $12,592
Land, Buildings, and Equipment, Net$29,058$38,018▲ $8,960
Investments in Publicly Traded Securities$47,959$26,239▼ $21,720
Total Assets$3,373,626$2,863,275▼ $510,351
Liabilities
Accounts Payable and Accrued Expenses$438,683$366,222▼ $72,461
Other Liabilities$530,309$181,587▼ $348,722
Total Liabilities$968,992$547,809▼ $421,183
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,836,432$1,810,467▼ $25,965
Net Assets With Donor Restrictions$568,202$504,999▼ $63,203
Total Net Assets Fund Balance$2,404,634$2,315,466▼ $89,168
Total Liabilities and Net Assets / Fund Balance$3,373,626$2,863,275▼ $510,351

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,018$1,126,487$1,164,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd RobersonPresident/CEOFT$223,110$48,996$272,106
Kirk KriegelExecutive Vice PresidentFT$200,174$43,388$243,562
Maynard PhillipsVice President for MissionFT$187,250$44,259$231,509
Stephanie OchoaChief Financial OfficerFT$149,542$31,151$180,693
Susan WalkerDirector of Donor RelationsFT$117,115$21,717$138,832

Board Members and Trustees

NameTitle
Linda BebeeChair & Trustee
Buddy FergusonVice Chair & Trustee
Becky FenlawSecretary & Trustee
Alan NeidigTrustee
Castel HibbertTrustee
Charles BoydTrustee
Cheryl JonesTrustee
Jerry MullinsTrustee
Jim MeyerhoffTrustee
Kathy SpencerTrustee
Mark FloraTrustee
Mike ConnorTrustee
Ross PendergastTrustee
Ruthie HerberTrustee
Scott AlarconTrustee
Stephanie RasmussenTrustee
Tom NorrisTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$4,040,925
Program Service Revenue
$0
Investment Income
$45,046
Other Revenue
$485
All Other Contributions
$978,179
Change in Net Assets
$-12,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,339,557
Total Fundraising Expense$1,567,587
Grants and Similar Amounts Paid$957,179
Other Expenses$802,544
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$957,179--$957,179
Current Officers, Directors, Trustees, and Key Employees$354,369$83,508$489,992$927,869
Other Salaries and Wages$349,990$82,476$483,936$916,402
Other Employee Benefits$99,863$22,481$127,438$249,782
Fees for Services Other$194,688$20,753$15,155$230,596
Information Technology$60,089$15,246$94,070$169,405
Advertising$-1,091$12,112$123,554$134,575
Pension Plan Contributions$52,010$11,708$66,372$130,090
Payroll Taxes$33,690$10,387$71,337$115,414
Other Expenses$33,586$8,071$48,017$89,674
Travel$18,711$3,150$13,138$34,999
Office Expenses$19,501$3,105$11,900$34,506
Depreciation Depletion$27,924$2,762-$30,686
Conferences and Meetings$22,434$2,604$3,899$28,937
Occupancy$11,622$2,291$11,544$25,457
Insurance$13,084$2,000$7,137$22,221
Fees for Services Legal$1,256$134$98$1,488
Total Functional Expenses$2,248,905$282,788$1,567,587$4,099,280
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miracle FarmRound Rock, TX501(c)(3)General Support$328,187
TEXAS BAPTIST CHILDREN'S HOME INCRound Rock, TX501(c)(3)General Support$318,735
Gracewood IncRound Rock, TX501(c)(3)General Support$310,257
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
Due to Affiliated Organizations$181,587
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

At all times at least a majority of the trustees of the organization shall be individuals elected by the board of trustees of the baptist general convention of texas.

Form 990, Part VI, Section A, Line 7B

The articles of incorporation and bylaws may not be amended to change the requirement that at all times at least a majority of the trustees of the organization must be elected by the board of trustees of the baptist general convention of texas (bgct) without the former approval of bgct or its successor organization.

Form 990, Part VI, Section B, Line 11B

Prior to filing the form 990, the children at heart ministries audit subcommittee along with the appointees from each governing board reviews and approves the form. Following the approval, a copy of the form 990 is provided to each member of the governing board through mail and/or electronic distribution.

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

The organization reviews annual conflict of interest forms and maintains regular communications with board members so the organization would be aware of any potential conflicts.

Form 990, Part VI, Section B, Line 15

Compensation of officers, directors, and top management officials are reviewed by the board. The following are the steps taken by the board for compensation approval. The board shall: - review and approve the structure and philosophy of compensation of the chief executive officer and other executive officers. - determine the compensation of the chief executive officer based on performance comparability data and such other factors deemed relevant by the committee. The chief executive officer will determine the compensation of the other executive officers within the approved structure and philosophy of the committee. - approve compensation in advance by disinterested board members using appropriate comparability. - keep contemporaneous substantiation of the deliberation and decision. - make reports to the board about the committee's duties under its charter. - review and assess the adequacy of this charter and submit any changes to the board of directors for approval. -review such other matters that the board of directors or the committee shall deem appropriate.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Children at Heart Ministries Inc
EIN
20-3901685
Phone
5122553668
Address
1301 NORTH MAYS, ROUND ROCK, TX 78664

Signing Officer

Name
Todd Roberson
Title
President and CEO
Phone
5122553668
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Roberson
Formed
2006
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
25
Volunteers
0

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
221 W 6TH STREET STE 1900, AUSTIN, TX 78701
Preparer
Paula Wendling
Phone
5124796000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Unrelated business income, of which the organization had no significant amounts for the years ended december 31, 2022 and 2021, is subject to federal income taxes. Accordingly, there is no provision or liability for federal income taxes in the accompanying combined financial statements.

Raw XML AppendixShowing 400 of 802 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0426809
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WE ARE A FAMILY OF MINISTRIES DEDICATED TO TRANSFORMING THE LIVES OF CHILDREN AND FAMILIES.
IRS990/AdvertisingGrp/FundraisingAmt0123554
IRS990/AdvertisingGrp/ManagementAndGeneralAmt012112
IRS990/AdvertisingGrp/ProgramServicesAmt0-1091
IRS990/AdvertisingGrp/TotalAmt0134575
IRS990/AllOtherContributionsAmt0978179
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEPHANIE OCHOA
IRS990/BooksInCareOfDetail/PhoneNum05122464201
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01301 NORTH MAYS
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROUND ROCK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd078664
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IRS990/Desc0CHILDREN AT HEART MINISTRIES, INC. (CAHM), SERVES A FAMILY OF NONPROFIT MINISTRIES, INCLUDING: TEXAS BAPTIST CHILDREN'S HOME, MIRACLE FARM, AND GRACEWOOD. THESE MINISTRIES ARE DEDICATED TO TRANSFORMING THE LIVES OF VULNERABLE CHILDREN AND FAMILIES BY PROVIDING THEM WITH THE SUPPORT AND STRUCTURE THEY NEED TO FIND HOPE, HEAL, AND PUT THEIR LIVES BACK ON TRACK. CAHM SERVES THE MINISTRIES BY DONATING SERVICES INCLUDING FINANCIAL AND HUMAN RESOURCE MANAGEMENT, FUNDRAISING AND COMMUNICATIONS, CHARITABLE ESTATE PLANNING, AND TECHNOLOGY.
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IRS990/FeesForServicesLegalGrp/TotalAmt01488
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
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IRS990/Form990PartVIISectionAGrp/PersonNm4JIM MEYERHOFF
IRS990/Form990PartVIISectionAGrp/PersonNm5JERRY MULLINS
IRS990/Form990PartVIISectionAGrp/PersonNm6CASTEL HIBBERT
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE CONNOR
IRS990/Form990PartVIISectionAGrp/PersonNm8MARK FLORA
IRS990/Form990PartVIISectionAGrp/PersonNm9CHERYL JONES
IRS990/Form990PartVIISectionAGrp/PersonNm10CHARLES BOYD
IRS990/Form990PartVIISectionAGrp/PersonNm11ROSS PENDERGAST
IRS990/Form990PartVIISectionAGrp/PersonNm12KATHY SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm13TOM NORRIS
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IRS990/Form990PartVIISectionAGrp/PersonNm16RUTHIE HERBER
IRS990/Form990PartVIISectionAGrp/PersonNm17TODD ROBERSON
IRS990/Form990PartVIISectionAGrp/PersonNm18KIRK KRIEGEL
IRS990/Form990PartVIISectionAGrp/PersonNm19MAYNARD PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm20STEPHANIE OCHOA
IRS990/Form990PartVIISectionAGrp/PersonNm21SUSAN WALKER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR & TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR & TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY & TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDENT FOR MISSION
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF DONOR RELATIONS
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