Civic Intelligence

Excel by 5 Inc

EIN 27-0406587 • 501(c)3 • Jackson, MS

Profile

The corporation is statewide and certifies communities as "child-friendly" because they promote a grassroots constituency for children and families; address children's needs with regard to early education and care, health, and safety leading to children better prepared for school.

135 Bounds StreetJackson, MS 39206

www.excelby5.com

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.6%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-34%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

3.0%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$44,136

Up $16,803 (+61%) from 2023

Liabilities

Up

$2,571

Up $1,164 (+83%) from 2023

Net Assets

Up

$41,565

Up $15,639 (+60%) from 2023

Revenue

Down

$181,374

Down $36,236 (-17%) from 2023

Expenses

Down

$165,735

Down $127,078 (-43%) from 2023

Net Income

Up

$15,639

Up $90,842 (+121%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $65,896Liabilities 2010: $39,829Net Assets 2010: $26,0672010Assets 2012: $165,476Liabilities 2012: $0Net Assets 2012: $165,4762012Assets 2013: $69,201Liabilities 2013: $46,064Net Assets 2013: $23,1372013Assets 2014: $85,024Liabilities 2014: $29,591Net Assets 2014: $55,4332014Assets 2015: $45,134Liabilities 2015: $0Net Assets 2015: $45,1342015Assets 2016: $41,828Liabilities 2016: $0Net Assets 2016: $41,8282016Assets 2017: $41,165Liabilities 2017: -$452Net Assets 2017: $41,6172017Assets 2018: $65,928Liabilities 2018: $0Net Assets 2018: $65,9282018Assets 2019: $205,658Liabilities 2019: $0Net Assets 2019: $205,6582019Assets 2020: $265,255Liabilities 2020: $49,200Net Assets 2020: $216,0552020Assets 2021: $189,999Liabilities 2021: $0Net Assets 2021: $189,9992021Assets 2022: $101,129Liabilities 2022: $0Net Assets 2022: $101,1292022Assets 2023: $27,333Liabilities 2023: $1,407Net Assets 2023: $25,9262023Assets 2024: $44,136Liabilities 2024: $2,571Net Assets 2024: $41,5652024

Highlighted filing

2024

Assets$44,136
Liabilities$2,571
Net Assets$41,565

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $250,4922010Expenses 2012: $311,2522012Revenue 2013: $207,637Expenses 2013: $349,976Net Income 2013: -$142,3392013Revenue 2014: $282,310Expenses 2014: $310,271Net Income 2014: -$27,9612014Revenue 2015: $261,090Expenses 2015: $311,129Net Income 2015: -$50,0392015Revenue 2016: $294,912Expenses 2016: $298,218Net Income 2016: -$3,3062016Revenue 2017: $300,173Expenses 2017: $300,384Net Income 2017: -$2112017Revenue 2018: $320,372Expenses 2018: $296,061Net Income 2018: $24,3112018Revenue 2019: $598,385Expenses 2019: $458,655Net Income 2019: $139,7302019Revenue 2020: $426,022Expenses 2020: $415,625Net Income 2020: $10,3972020Revenue 2021: $259,501Expenses 2021: $285,557Net Income 2021: -$26,0562021Revenue 2022: $170,979Expenses 2022: $259,849Net Income 2022: -$88,8702022Revenue 2023: $217,610Expenses 2023: $292,813Net Income 2023: -$75,2032023Revenue 2024: $181,374Expenses 2024: $165,735Net Income 2024: $15,6392024

Highlighted filing

2024

Revenue$181,374
Expenses$165,735
Net Income$15,639

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.03$0.42$1.81$1.66$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$2.18$2.93$0.75
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.71$2.60$0.89
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$2.60$2.86$0.26
2020Detailed filing. Detailed filing data is available for this year.$2.65$0.49$2.16$4.26$4.16$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$5.98$4.59$1.40
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$3.20$2.96$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.42$3.00$3.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$2.95$2.98$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$2.61$3.11$0.50
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.30$0.55$2.82$3.10$0.28
2013Detailed filing. Detailed filing data is available for this year.$0.69$0.46$0.23$2.08$3.50$1.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$3.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.40$0.26$2.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$181,374
Mission and Program Overview

Mission

The corporation is statewide and certifies communities as "child-friendly" because they promote a grassroots constituency for children and families; address children's needs with regard to early education and care, health, and safety leading to children better prepared for school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,515$42,806▲ $18,291
Prepaid Expenses and Deferred Charges$2,119$228▼ $1,891
Land, Buildings, and Equipment, Net$699$100▼ $599
Total Assets$27,333$44,136▲ $16,803
Other Assets Total-$1,002-
Liabilities
Accounts Payable and Accrued Expenses$1,407$2,571▲ $1,164
Total Liabilities$1,407$2,571▲ $1,164
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,926$41,565▲ $15,639
Total Net Assets Fund Balance$25,926$41,565▲ $15,639
Total Liabilities and Net Assets / Fund Balance$27,333$44,136▲ $16,803

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,418$7,418
Equipment$100$5,432$5,532
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daisy CarterExecutive DiFT$53,045$2,821$55,866

Board Members and Trustees

NameTitle
Chase MccullumBoard Member
Debby RenfroeBoard Member
Penny MansellBoard Member
R Stephen RenfroeBoard Member
Shawn ShurdenBoard Member
Sondia ChristianBoard Member
Trent FarveBoard Member
Hans PettitBoard Presid
Ira MurrayBoard Secret
Alan SudduthBoard Treasu
Oleta FitzgeraldBoard Vice P
Revenue and Support

Revenue Composition

Contributions and Grants
$180,984
Program Service Revenue
$0
Investment Income
$179
Other Revenue
$211
All Other Contributions
$180,984
Change in Net Assets
$15,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,227
Other Expenses$73,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,866--$55,866
Other Salaries and Wages$27,412--$27,412
Office Expenses$6,333$7,720-$14,053
Travel$10,147--$10,147
Insurance-$6,276-$6,276
Payroll Taxes$6,210--$6,210
Fees for Services Accounting-$2,745-$2,745
Other Employee Benefits$2,739--$2,739
All Other Expenses$1,729$640-$2,369
Other Expenses$61$1,110-$1,171
Conferences and Meetings$1,020--$1,020
Depreciation Depletion-$599-$599
Total Functional Expenses$114,617$51,118$0$165,735
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Steve renfroe debbie renfroe board member board member married

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

A draft of form 990 is sent to the board members. The form 990 is reviewed and all questions from board members are answered and cleared prior to filing.

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

The conflict of interest policy is provided to all the board members and key employees annually. It is revised and any necessary disclosures are made annually. Any conflict of interest that arises is resolved by the executive director and/or the board of directors and is recorded in the official board minutes.

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

Compensation is determined based on an analysis of similar organizations used by the mississippi center for nonprofits. It is also reviewed and determined by the board of directors of the organization.

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

Compensation is determined based on an analysis of similar organizations used by the mississippi center for nonprofits. It is also reviewed and determined by the board of directors of the organization. (the amount paid to all employees is also determined using this process.)

Form 990, Page 6, Part VI, Line 19

Forms 1023 and 990 are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Excel by 5 Inc
EIN
27-0406587
Phone
6017077726
Address
135 BOUNDS STREET, JACKSON, MS 39206

Signing Officer

Name
Daisy Carter
Title
Executive Director
Phone
6017077726
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daisy Carter
Formed
2008
Legal Domicile
Ms
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
473

Preparer

Firm
Summers Green & Leroux Llp
Address
625 HIGHLAND COLONY PKWY STE 104, RIDGELAND, MS 39157-8837
Preparer
Donald F Summers
Phone
6019820825
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation is statewide and certifies communities as "child-friendly" because they promote a grassroots constituency for children and families; address children's needs with regard to early education and care, health, and safety leading to children better prepared for school.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE FOLLOWING POINTS VALIDATE THE JUSTIFICATION FOR EXCEL BY 5 TO REMAIN CLASSIFIED AS A PUBLIC, NONPROFIT ORGANIZATION RATHER THAN A PRIVATE ENTITY: COMMUNITY-CENTRIC PHILOSOPHY: EXCEL BY 5'S UNWAVERING COMMITMENT TO COMMUNITY ENGAGEMENT, EVIDENT IN ITS FOCUS ON PROFESSIONAL DEVELOPMENT FOR CHILDCARE CENTERS, UNDERSCORES ITS DEDICATION TO SERVING THE BROADER PUBLIC. INCLUSIVE APPROACH: BY EXTENDING COACHING SERVICES TO COMMUNITY ORGANIZATIONS SUCH AS SCHOOL DISTRICTS AND LIBRARIES, EXCEL BY 5 SHOWCASES ITS COMMITMENT TO INCLUSIVITY AND EQUAL ACCESS, A HALLMARK OF PUBLIC, NONPROFIT OPERATIONS. COMMUNITY ENHANCEMENT: THE ORGANIZATION'S PROFESSIONAL DEVELOPMENT AND COACHING ENDEAVORS DIRECTLY ENHANCE THE CAPABILITIES OF CHILDCARE PROVIDERS AND COMMUNITY ENTITIES, REINFORCING ITS ROLE AS A PUBLIC-ORIENTED ENTITY. TRANSPARENCY AND RESPONSIVENESS: EXCEL BY 5'S TRANSPARENT PRACTICES IN PROVIDING EDUCATIONAL RESOURCES TO CHILDCARE CENTERS AND COACHING TO VARIOUS COMMUNITY ORGANIZATIONS ALIGN WITH THE ACCOUNTABILITY EXPECTED OF PUBLIC NONPROFITS. GOVERNMENT COLLABORATION: COLLABORATIVE EFFORTS WITH GOVERNMENT BODIES AND COMMUNITY ORGANIZATIONS REFLECT EXCEL BY 5'S ALIGNMENT WITH PUBLIC GOALS, THUS REINFORCING ITS STATUS AS A PUBLIC NONPROFIT. CHARITABLE PURPOSE: EXCEL BY 5 FULFILLS A CHARITABLE PURPOSE EMBLEMATIC OF PUBLIC, NONPROFIT ENTITIES BY ADVANCING CHILDCARE CENTER PROFICIENCY AND EMPOWERING COMMUNITY ORGANIZATIONS. IN SUMMARY, THESE ELEMENTS AFFIRM EXCEL BY 5'S ROLE IN UNIVERSALLY SERVING THE PUBLIC INTEREST AND FOSTERING EARLY CHILDHOOD DEVELOPMENT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FOLLOWING POINTS VALIDATE THE JUSTIFICATION FOR EXCEL BY 5 TO REMAIN CLASSIFIED AS A PUBLIC, NONPROFIT ORGANIZATION RATHER THAN A PRIVATE ENTITY: COMMUNITY-CENTRIC PHILOSOPHY: EXCEL BY 5'S UNWAVERING COMMITMENT TO COMMUNITY ENGAGEMENT, EVIDENT IN ITS FOCUS ON PROFESSIONAL DEVELOPMENT FOR CHILDCARE CENTERS, UNDERSCORES ITS DEDICATION TO SERVING THE BROADER PUBLIC. INCLUSIVE APPROACH: BY EXTENDING COACHING SERVICES TO COMMUNITY ORGANIZATIONS SUCH AS SCHOOL DISTRICTS AND LIBRARIES, EXCEL BY 5 SHOWCASES ITS COMMITMENT TO INCLUSIVITY AND EQUAL ACCESS, A HALLMARK OF PUBLIC, NONPROFIT OPERATIONS. COMMUNITY ENHANCEMENT: THE ORGANIZATION'S PROFESSIONAL DEVELOPMENT AND COACHING ENDEAVORS DIRECTLY ENHANCE THE CAPABILITIES OF CHILDCARE PROVIDERS AND COMMUNITY ENTITIES, REINFORCING ITS ROLE AS A PUBLIC-ORIENTED ENTITY. TRANSPARENCY AND RESPONSIVENESS: EXCEL BY 5'S TRANSPARENT PRACTICES IN PROVIDING EDUCATIONAL RESOURCES TO CHILDCARE CENTERS AND COACHING TO VARIOUS COMMUNITY ORGANIZATIONS ALIGN WITH THE ACCOUNTABILITY EXPECTED OF PUBLIC NONPROFITS. GOVERNMENT COLLABORATION: COLLABORATIVE EFFORTS WITH GOVERNMENT BODIES AND COMMUNITY ORGANIZATIONS REFLECT EXCEL BY 5'S ALIGNMENT WITH PUBLIC GOALS, THUS REINFORCING ITS STATUS AS A PUBLIC NONPROFIT. CHARITABLE PURPOSE: EXCEL BY 5 FULFILLS A CHARITABLE PURPOSE EMBLEMATIC OF PUBLIC, NONPROFIT ENTITIES BY ADVANCING CHILDCARE CENTER PROFICIENCY AND EMPOWERING COMMUNITY ORGANIZATIONS. IN SUMMARY, THESE ELEMENTS AFFIRM EXCEL BY 5'S ROLE IN UNIVERSALLY SERVING THE PUBLIC INTEREST AND FOSTERING EARLY CHILDHOOD DEVELOPMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS STATEWIDE AND CERTIFIES COMMUNITIES AS "CHILD-FRIENDLY" BECAUSE THEY PROMOTE A GRASSROOTS CONSTITUENCY FOR CHILDREN AND FAMILIES; ADDRESS CHILDREN'S NEEDS WITH REGARD TO EARLY EDUCATION AND CARE, HEALTH, AND SAFETY LEADING TO CHILDREN BETTER PREPARED FOR SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STEVE RENFROE DEBBIE RENFROE BOARD MEMBER BOARD MEMBER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF FORM 990 IS SENT TO THE BOARD MEMBERS. THE FORM 990 IS REVIEWED AND ALL QUESTIONS FROM BOARD MEMBERS ARE ANSWERED AND CLEARED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL THE BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. IT IS REVISED AND ANY NECESSARY DISCLOSURES ARE MADE ANNUALLY. ANY CONFLICT OF INTEREST THAT ARISES IS RESOLVED BY THE EXECUTIVE DIRECTOR AND/OR THE BOARD OF DIRECTORS AND IS RECORDED IN THE OFFICIAL BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BASED ON AN ANALYSIS OF SIMILAR ORGANIZATIONS USED BY THE MISSISSIPPI CENTER FOR NONPROFITS. IT IS ALSO REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BASED ON AN ANALYSIS OF SIMILAR ORGANIZATIONS USED BY THE MISSISSIPPI CENTER FOR NONPROFITS. IT IS ALSO REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION. (THE AMOUNT PAID TO ALL EMPLOYEES IS ALSO DETERMINED USING THIS PROCESS.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORMS 1023 AND 990 ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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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
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAISY CARTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMMERS GREEN & LEROUX LLP
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0391578837
ReturnHeader/PreparerPersonGrp/PhoneNum06019820825
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD F SUMMERS
ReturnHeader/ReturnTs02025-11-17T14:26:36-05:00
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