Civic Intelligence

Groove Learning Center

990 • Fiscal year 2021 • EIN 26-0848941

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 05, 2022

2269 Old Josephine RoadFarmersville, TX 75442

(214) 449-6108

Siviq Scores

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

Liabilities / Assets

79th percentile

0.12x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

74th percentile

30%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

89th percentile

$36,182

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

6th percentile

-64%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-44%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$10,940

Down $8,784 (-45%) from 2019

Net Assets

Up

$9,595

Up $31,940 (+143%) from 2019

Liabilities

Down

$1,345

Down $40,724 (-97%) from 2019

Revenue

Down

$228,561

Down $298,094 (-57%) from 2019

Expenses

Down

$160,186

Down $384,092 (-71%) from 2019

Net Income

Up

$68,375

Up $85,998 (+488%) from 2019

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0-$20K-$40KAssets 2016: $19,403Liabilities 2016: $40,364Net Assets 2016: -$20,9612016Assets 2017: $21,718Liabilities 2017: $22,654Net Assets 2017: -$9362017Assets 2018: $17,299Liabilities 2018: $21,387Net Assets 2018: -$4,0882018Assets 2019: $19,724Liabilities 2019: $42,069Net Assets 2019: -$22,3452019Assets 2021: $10,940Liabilities 2021: $1,345Net Assets 2021: $9,5952021

Highlighted filing

2021

Assets$10,940
Liabilities$1,345
Net Assets$9,595

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $483,728Expenses 2016: $498,025Net Income 2016: -$14,2972016Revenue 2017: $556,799Expenses 2017: $534,630Net Income 2017: $22,1692017Revenue 2018: $557,411Expenses 2018: $553,240Net Income 2018: $4,1712018Revenue 2019: $526,655Expenses 2019: $544,278Net Income 2019: -$17,6232019Revenue 2021: $228,561Expenses 2021: $160,186Net Income 2021: $68,3752021

Highlighted filing

2021

Revenue$228,561
Expenses$160,186
Net Income$68,375
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 5, 2022
Return Version
2021v4.0
Gross Receipts
$228,561
Mission and Program Overview

Mission

To provide affordable quality care for children that enables parents to be gainfully employed. To nurture, train & care for young children. To provide transportation for school age childen to support parents' needs with work hours and commute.

To provide affordable quality care for children that enables parents to be gainfully employed. To nurture, train & care for young children. To provide transportation for school age children to support parents' work needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$10,033-
Land, Buildings, and Equipment, Net$2,899--
Accounts Receivable$1,791--
Cash and Non-Interest-Bearing Accounts$25,501$907▼ $24,594
Total Assets$30,691$10,940▼ $19,751
Other Assets Total$500--
Liabilities
Unsecured Notes Loans Payable$78,317--
Accounts Payable and Accrued Expenses$12,880$1,345▼ $11,535
Total Liabilities$91,197$1,345▼ $89,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-60,506$9,595▲ $70,101
Total Net Assets Fund Balance$-60,506$9,595▲ $70,101
Total Liabilities and Net Assets / Fund Balance$30,691$10,940▼ $19,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Becky SiskPresident/diFT$36,182$36,182

Board Members and Trustees

NameTitle
David FoordTreas/sec/di
Wesley SiskVice Pres/di
Revenue and Support

Revenue Composition

Contributions and Grants
$92,432
Program Service Revenue
$136,129
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,318
Change in Net Assets
$68,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$104,392
Other Expenses$54,151
Grants and Similar Amounts Paid$1,643
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,972--$60,972
Current Officers, Directors, Trustees, and Key Employees$18,091$18,091-$36,182
Occupancy$15,445$1,861-$17,306
Office Expenses$3,924$8,389-$12,313
Payroll Taxes$5,854$1,384-$7,238
Travel$3,457--$3,457
Fees for Services Accounting-$2,993-$2,993
Fees for Services Other$1,736$434-$2,170
Grants to Domestic Orgs$1,643--$1,643
Other Expenses$1,280$272-$1,280
Depreciation Depletion$1,256--$1,256
Information Technology$605$152-$757
Insurance$214$53-$267
Total Functional Expenses$126,557$33,629$0$160,186
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Becky SiskSee Part VEmploymentNo$36,182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
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 2

Becky sisk wesley sisk president vice pres family relationship becky sisk david foord president treasurer family relationship david foord wesley sisk treasurer vice pres family relationship

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by a third party cpa. Once completed, it is reviewed by the president and vice president. Once approved, the return is processed for signature and efiling. After filed with the irs, the organization will notify the remaining board member that the form 990 is available upon request.

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

The conflict of interest policy covers any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest. All interested persons must disclose the existance of a financial interest and be given the opportunity to disclose all material facts to the directors and members of committees considering the proposed transaction or arrangement. After disclosure and discussion with the interested person, he/she shall leave the meeting while the determination of a conflict of interest is discussed and voted upon. After exercising due diligence, the governing board shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction from a person that would not give rise to a conflict of interest. If not possible, the board shall determine by a majority vote of the disinterested directors whether the transaction is in the organization's best interest, for its own benefit, and whether it is fair and reasonable and shall make a decision whether to enter into the transaction. If the governing board has reasonable cause to believe a member has failed to disclose an actual or possible conflict of interest, it shall inform the member and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and making further investigation, the board determines the member has failed to disclose, it shall take appropriate disciplinary and corrective action.

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

The executive director's compensation is determined by considering outside data. The decision is fully documented in writing by the board of directors.

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

Officers aren't compensated for their duties as officers. Any compensation paid is determined by considering outside data for a similar position. The decision is fully documented in writing by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organizations financial statements, conflict of interest policy and governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Groove Learning Center
EIN
26-0848941
Phone
2144496108
Address
2269 OLD JOSEPHINE ROAD, FARMERSVILLE, TX 75442

Signing Officer

Name
Becky Sisk
Title
President/director
Phone
9728320503
Signed
2022-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Becky Sisk
Formed
2007
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
0
Employees
7
Volunteers
2

Preparer

Firm
Sommerville & Associates Pc
Address
3030 MATLOCK RD STE 201, ARLINGTON, TX 76015-2936
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide affordable quality care for children that enables parents to be gainfully employed. To nurture, train & care for young children. To provide transportation for school age childen to support parents' needs with work hours and commute.

Form 990, Part XI, Line 9

Prior period adjustment 1,726

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

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BECKY SISK
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036182
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV LINE (1) COL (B) - BECKY SISK, PRESIDENT, HAS A FAMILY RELATIONSHIP WITH WESLEY SISK, VICE PRESIDENT, AND DAVID FOORD, TREASURER AND SECRETARY.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE AFFORDABLE QUALITY CARE FOR CHILDREN THAT ENABLES PARENTS TO BE GAINFULLY EMPLOYED. TO NURTURE, TRAIN & CARE FOR YOUNG CHILDREN. TO PROVIDE TRANSPORTATION FOR SCHOOL AGE CHILDEN TO SUPPORT PARENTS' NEEDS WITH WORK HOURS AND COMMUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BECKY SISK WESLEY SISK PRESIDENT VICE PRES FAMILY RELATIONSHIP BECKY SISK DAVID FOORD PRESIDENT TREASURER FAMILY RELATIONSHIP DAVID FOORD WESLEY SISK TREASURER VICE PRES FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY A THIRD PARTY CPA. ONCE COMPLETED, IT IS REVIEWED BY THE PRESIDENT AND VICE PRESIDENT. ONCE APPROVED, THE RETURN IS PROCESSED FOR SIGNATURE AND EFILING. AFTER FILED WITH THE IRS, THE ORGANIZATION WILL NOTIFY THE REMAINING BOARD MEMBER THAT THE FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. ALL INTERESTED PERSONS MUST DISCLOSE THE EXISTANCE OF A FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE AND DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION FROM A PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF NOT POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE AND SHALL MAKE A DECISION WHETHER TO ENTER INTO THE TRANSACTION. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE MEMBER AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND MAKING FURTHER INVESTIGATION, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY CONSIDERING OUTSIDE DATA. THE DECISION IS FULLY DOCUMENTED IN WRITING BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS AREN'T COMPENSATED FOR THEIR DUTIES AS OFFICERS. ANY COMPENSATION PAID IS DETERMINED BY CONSIDERING OUTSIDE DATA FOR A SIMILAR POSITION. THE DECISION IS FULLY DOCUMENTED IN WRITING BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATIONS FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENT 1,726
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt010940
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IRS990/TotalAssetsGrp/EOYAmt010940
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IRS990/TotalContributionsAmt092432
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033629
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126557
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160186
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091197
IRS990/TotalLiabilitiesEOYAmt01345
IRS990/TotalLiabilitiesGrp/BOYAmt091197
IRS990/TotalLiabilitiesGrp/EOYAmt01345
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-60506
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09595
IRS990/TotalProgramServiceExpensesAmt0126557
IRS990/TotalProgramServiceRevenueAmt0136129
IRS990/TotalReportableCompFromOrgAmt036182
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136129
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228561
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010940
IRS990/TravelGrp/ProgramServicesAmt03457
IRS990/TravelGrp/TotalAmt03457
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt078317
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02269 OLD JOSEPHINE ROAD
IRS990/USAddress/CityNm0FARMERSVILLE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075442
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BECKY SISK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09728320503
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GROOVE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0GROO
ReturnHeader/Filer/EIN0260848941
ReturnHeader/Filer/PhoneNum02144496108
ReturnHeader/Filer/USAddress/AddressLine1Txt02269 OLD JOSEPHINE ROAD
ReturnHeader/Filer/USAddress/CityNm0FARMERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075442
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412024514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOMMERVILLE & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03030 MATLOCK RD STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0760152936
ReturnHeader/PreparerPersonGrp/PhoneNum08177955046
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELAINE L SOMMERVILLE CPA
ReturnHeader/ReturnTs02022-04-06T10:42:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BECKY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SISK
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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