Civic Intelligence

Child & Adult Resource & Education Center

EIN 26-3766082 • 501(c)3 • San Antonio, TX

Profile

Child and adult resource and education center (care center) provides students with special needs a unique learning environment so they will reach their maximum individual potential.

C/O V Berlanga 518 E Ramsey Rd SuiSan Antonio, TX 78216

www.morganswonderland.academy

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

2nd percentile

-99%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-14%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,938

Down $383,728 (-99%) from 2019

Liabilities

Down

$0

Down $698,619 (-100%) from 2019

Net Assets

Up

$1,938

Up $314,891 (+101%) from 2019

Revenue

Down

$698,749

Down $115,896 (-14%) from 2019

Expenses

Down

$383,858

Down $494,521 (-56%) from 2019

Net Income

Up

$314,891

Up $378,625 (+594%) from 2019

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2012: $782,614Liabilities 2012: $540,571Net Assets 2012: $242,0432012Assets 2013: $682,407Liabilities 2013: $583,316Net Assets 2013: $99,0912013Assets 2014: $651,615Liabilities 2014: $552,814Net Assets 2014: $98,8012014Assets 2015: $589,141Liabilities 2015: $558,531Net Assets 2015: $30,6102015Assets 2016: $537,975Liabilities 2016: $641,615Net Assets 2016: -$103,6402016Assets 2017: $549,513Liabilities 2017: $723,263Net Assets 2017: -$173,7502017Assets 2018: $529,373Liabilities 2018: $778,592Net Assets 2018: -$249,2192018Assets 2019: $385,666Liabilities 2019: $698,619Net Assets 2019: -$312,9532019Assets 2020: $1,938Liabilities 2020: $0Net Assets 2020: $1,9382020

Highlighted filing

2020

Assets$1,938
Liabilities$0
Net Assets$1,938

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $492,3272012Expenses 2013: $630,4352013Revenue 2014: $712,352Expenses 2014: $710,967Net Income 2014: $1,3852014Revenue 2015: $661,324Expenses 2015: $729,515Net Income 2015: -$68,1912015Revenue 2016: $716,788Expenses 2016: $851,038Net Income 2016: -$134,2502016Revenue 2017: $834,703Expenses 2017: $904,813Net Income 2017: -$70,1102017Revenue 2018: $906,700Expenses 2018: $992,169Net Income 2018: -$85,4692018Revenue 2019: $814,645Expenses 2019: $878,379Net Income 2019: -$63,7342019Revenue 2020: $698,749Expenses 2020: $383,858Net Income 2020: $314,8912020

Highlighted filing

2020

Revenue$698,749
Expenses$383,858
Net Income$314,891

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 15, 2020
Return Version
2019v5.1
Gross Receipts
$698,749
Mission and Program Overview

Mission

Child and adult resource and education center (care center) provides students with special needs a unique learning environment so they will reach their maximum individual potential.

Child and adult resource and education center (care center) provides students with special needs a unique learning environment so they will reach their maximum (see schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$698,619$0▼ $698,619
Land, Buildings, and Equipment, Net$361,575$0▼ $361,575
Cash and Non-Interest-Bearing Accounts$24,091$1,938▼ $22,153
Rtn Earn Endowment Incm Other Fnds$-312,953$1,938▲ $314,891
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$385,666$1,938▼ $383,728
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$698,619$0▼ $698,619
Net Assets / Fund Balance
Total Net Assets Fund Balance$-312,953$1,938▲ $314,891
Total Liabilities and Net Assets / Fund Balance$385,666$1,938▼ $383,728
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gordon V HartmanChair
bert feistervice president
Lupita CorbielDirector
Nanette RoenigkDirector
Nathern OkilwaDirector
margaret m hartmandirector
amy huebnersecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$698,749
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$698,749
Change in Net Assets
$314,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$315,039
Other Expenses$61,005
Salaries, Compensation, and Employee Benefits$7,814
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$315,039--$315,039
Depreciation Depletion$42,813$3,723-$46,536
Occupancy$5,139$1,795-$6,934
Other Salaries and Wages-$5,000-$5,000
Fees for Services Accounting-$4,977-$4,977
Other Employee Benefits-$2,362-$2,362
Office Expenses$624$703-$1,327
Other Expenses$767--$767
Payroll Taxes-$452-$452
Insurance-$360-$360
Total Functional Expenses$364,486$19,372$0$383,858
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Morgan's WonderlandSan Antonio, TX501(c)(3)Campaign-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$698,619$0▼ $698,619
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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, Part VI, Section A, Line 2

Gordon hartman (president/treasurer) and margaret hartman (director) have a family relationship.

Form 99O, Part VI, Section B, Line 11

A copy of the 990 was provided to the board for their review before filing.

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

Each board member annually signs a statement that they have received, read, understood and agreed to comply with the conflict of interest policy. Any actual or possible conflict of interest must be disclosed. The remaining board or committee members decide if a conflict of interest exists. If there is, an independent person(s) is appointed to investigate alternatives to the conflicting transaction or arrangement. The board, excluding the interested person(s), exercises due diligence to determine if the alternatives are more advantageous to the organization. If not, then the disinterested board directors will determine if the conflict is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. If there is a failure to disclose any potential conflicts of interest, the disinterested board members will inform the member and give them the opportunity to explain the oversight. If, after all information has been gathered, the board determines that the member has failed to disclose the actual or possible conflict of interest, it will take the appropriate disciplinary and corrective action. The above, with names of interested person(s) and those who were present, situations and discussions are recorded in the minutes.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, financial statements and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Child & Adult Resource & Education Center
EIN
26-3766082
In Care Of
% VINCENT BERLANGA CPA
Phone
2107330424
Address
C/O V Berlanga 518 E Ramsey Rd Sui, SAN ANTONIO, TX 78216

Signing Officer

Name
Gordon V Hartman
Title
President
Phone
2107330424
Signed
2020-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon V Hartman
Formed
2008
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
14
Volunteers
50

Preparer

Firm
Bdo USA Llp
Address
9901 IH-10 Suite 500, San Antonio, TX 78230
Preparer
N Ari Berlin
Phone
2103428000
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

INDIVIDUAL POTENTIAL.

Form 990, Part III, Line 4A

The philosophy behind the academy at morgans wonderland is to develop and maintain an atmosphere of learning that enables children and young adults to excel. Through the process of developing and implementing unique curriculum for each student, he or she can succeed well beyond expectations. The academy strives for a general student-teacher ratio for a third of the students to be 2:1, a third to be 4:1 and a third to be 6:1. Because each student is part of an environment that is consistent, while also at times changing based on individual needs, each person can realize a personal-best level of accomplishment. In addition to providing a strong academic background, the academy will help prepare its students for life and meaningful employment in the world beyond the school system. Students at the academy will gain required skills to bolster self esteem, while also insuring that his or her unique abilities are developed and encouraged through the development of skills for life; academic skills; communication skills; social skills; work readiness skills; and vocational skills. The academy is unique in that it offers an integrated curriculum in a non-traditional setting. Located adjacent to morgans wonderland, the school will benefit from programming and facilities not available anywhere else. We recognize that improving the lives of individuals with special needs by equipping them with essential skills will allow them to become more productive and passionate contributors to society.

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Campaign
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Morgan's Wonderland
IRS990ScheduleI/RecipientTable/RecipientEIN0261219640
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05223 David Edwards Dr
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Antonio
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0the organization has ceased operations as of june 2019 and has been liquidated on September 30,2020. Gordon V hartman (chair) and Margaret M hartman (director) are officers of the transferee organization.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule n - ceased operations
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUAL POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PHILOSOPHY BEHIND THE ACADEMY AT MORGANS WONDERLAND IS TO DEVELOP AND MAINTAIN AN ATMOSPHERE OF LEARNING THAT ENABLES CHILDREN AND YOUNG ADULTS TO EXCEL. THROUGH THE PROCESS OF DEVELOPING AND IMPLEMENTING UNIQUE CURRICULUM FOR EACH STUDENT, HE OR SHE CAN SUCCEED WELL BEYOND EXPECTATIONS. THE ACADEMY STRIVES FOR A GENERAL STUDENT-TEACHER RATIO FOR A THIRD OF THE STUDENTS TO BE 2:1, A THIRD TO BE 4:1 AND A THIRD TO BE 6:1. BECAUSE EACH STUDENT IS PART OF AN ENVIRONMENT THAT IS CONSISTENT, WHILE ALSO AT TIMES CHANGING BASED ON INDIVIDUAL NEEDS, EACH PERSON CAN REALIZE A PERSONAL-BEST LEVEL OF ACCOMPLISHMENT. IN ADDITION TO PROVIDING A STRONG ACADEMIC BACKGROUND, THE ACADEMY WILL HELP PREPARE ITS STUDENTS FOR LIFE AND MEANINGFUL EMPLOYMENT IN THE WORLD BEYOND THE SCHOOL SYSTEM. STUDENTS AT THE ACADEMY WILL GAIN REQUIRED SKILLS TO BOLSTER SELF ESTEEM, WHILE ALSO INSURING THAT HIS OR HER UNIQUE ABILITIES ARE DEVELOPED AND ENCOURAGED THROUGH THE DEVELOPMENT OF SKILLS FOR LIFE; ACADEMIC SKILLS; COMMUNICATION SKILLS; SOCIAL SKILLS; WORK READINESS SKILLS; AND VOCATIONAL SKILLS. THE ACADEMY IS UNIQUE IN THAT IT OFFERS AN INTEGRATED CURRICULUM IN A NON-TRADITIONAL SETTING. LOCATED ADJACENT TO MORGANS WONDERLAND, THE SCHOOL WILL BENEFIT FROM PROGRAMMING AND FACILITIES NOT AVAILABLE ANYWHERE ELSE. WE RECOGNIZE THAT IMPROVING THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS BY EQUIPPING THEM WITH ESSENTIAL SKILLS WILL ALLOW THEM TO BECOME MORE PRODUCTIVE AND PASSIONATE CONTRIBUTORS TO SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GORDON HARTMAN (PRESIDENT/TREASURER) AND MARGARET HARTMAN (DIRECTOR) HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 WAS PROVIDED TO THE BOARD FOR THEIR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH BOARD MEMBER ANNUALLY SIGNS A STATEMENT THAT THEY HAVE RECEIVED, READ, UNDERSTOOD AND AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST MUST BE DISCLOSED. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THERE IS, AN INDEPENDENT PERSON(S) IS APPOINTED TO INVESTIGATE ALTERNATIVES TO THE CONFLICTING TRANSACTION OR ARRANGEMENT. THE BOARD, EXCLUDING THE INTERESTED PERSON(S), EXERCISES DUE DILIGENCE TO DETERMINE IF THE ALTERNATIVES ARE MORE ADVANTAGEOUS TO THE ORGANIZATION. IF NOT, THEN THE DISINTERESTED BOARD DIRECTORS WILL DETERMINE IF THE CONFLICT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IF THERE IS A FAILURE TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, THE DISINTERESTED BOARD MEMBERS WILL INFORM THE MEMBER AND GIVE THEM THE OPPORTUNITY TO EXPLAIN THE OVERSIGHT. IF, AFTER ALL INFORMATION HAS BEEN GATHERED, THE BOARD DETERMINES THAT THE MEMBER HAS FAILED TO DISCLOSE THE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT WILL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE ABOVE, WITH NAMES OF INTERESTED PERSON(S) AND THOSE WHO WERE PRESENT, SITUATIONS AND DISCUSSIONS ARE RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 99O, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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