Civic Intelligence

Developmental Enrichment Centers

990 • Fiscal year 2014 • EIN 27-1569526

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 15, 2015

16809 N 53rd Ave Ste 2Glendale, AZ 85306

(602) 993-5153

Siviq Scores

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

Liabilities / Assets

80th percentile

0.55x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.18x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

3.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

45th percentile

$52,138

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

89th percentile

56%

Faster revenue growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$330,541

Up $69,076 (+26%) from 2013

Net Assets

Up

$150,337

Up $19,923 (+15%) from 2013

Liabilities

Up

$180,204

Up $49,153 (+38%) from 2013

Revenue

Up

$1,002,147

Up $358,405 (+56%) from 2013

Expenses

Up

$964,023

Up $283,969 (+42%) from 2013

Net Income

Up

$38,124

Up $74,436 (+205%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $256,666Liabilities 2012: $89,905Net Assets 2012: $166,7612012Assets 2013: $261,465Liabilities 2013: $131,051Net Assets 2013: $130,4142013Assets 2014: $330,541Liabilities 2014: $180,204Net Assets 2014: $150,3372014Assets 2015: $434,860Liabilities 2015: $231,209Net Assets 2015: $203,6512015Assets 2018: $424,448Liabilities 2018: $60,882Net Assets 2018: $363,5662018Assets 2019: $510,092Liabilities 2019: $73,798Net Assets 2019: $436,2942019Assets 2020: $505,936Liabilities 2020: $237,877Net Assets 2020: $268,0592020Assets 2021: $538,766Liabilities 2021: $43,266Net Assets 2021: $495,5002021Assets 2022: $299,906Liabilities 2022: $43,172Net Assets 2022: $256,7342022Assets 2023: $695,991Liabilities 2023: $280,341Net Assets 2023: $415,6502023Assets 2024: $1,026,663Liabilities 2024: $545,054Net Assets 2024: $481,6092024

Highlighted filing

2014

Assets$330,541
Liabilities$180,204
Net Assets$150,337

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $539,3932012Revenue 2013: $643,742Expenses 2013: $680,054Net Income 2013: -$36,3122013Revenue 2014: $1,002,147Expenses 2014: $964,023Net Income 2014: $38,1242014Revenue 2015: $1,065,900Expenses 2015: $1,048,242Net Income 2015: $17,6582015Revenue 2018: $1,456,781Expenses 2018: $1,379,587Net Income 2018: $77,1942018Revenue 2019: $1,526,173Expenses 2019: $1,455,533Net Income 2019: $70,6402019Revenue 2020: $1,194,414Expenses 2020: $1,351,929Net Income 2020: -$157,5152020Revenue 2021: $1,442,019Expenses 2021: $1,255,209Net Income 2021: $186,8102021Revenue 2022: $985,763Expenses 2022: $1,223,311Net Income 2022: -$237,5482022Revenue 2023: $1,394,615Expenses 2023: $1,241,317Net Income 2023: $153,2982023Revenue 2024: $1,495,434Expenses 2024: $1,429,475Net Income 2024: $65,9592024

Highlighted filing

2014

Revenue$1,002,147
Expenses$964,023
Net Income$38,124
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 15, 2015
Return Version
2014v5.0
Gross Receipts
$1,009,564
Mission and Program Overview

Mission

Aiding preparing and training developmentally disabled

Aiding, preparing and training developmentally disabled

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$169,394$241,683▲ $72,289
Loans From Officers Directors$74,853$96,264▲ $21,411
Accounts Receivable$55,873$43,713▼ $12,160
Cash and Non-Interest-Bearing Accounts$24,991$40,145▲ $15,154
Prepaid Expenses and Deferred Charges$2,967--
Total Assets$261,465$330,541▲ $69,076
Other Assets Total$8,240$5,000▼ $3,240
Liabilities
Accounts Payable and Accrued Expenses$16,884$30,674▲ $13,790
Other Liabilities$6,922$30,568▲ $23,646
Unsecured Notes Loans Payable$32,392$22,698▼ $9,694
Total Liabilities$131,051$180,204▲ $49,153
Net Assets / Fund Balance
Unrestricted Net Assets$130,414$150,337▲ $19,923
Total Net Assets Fund Balance$130,414$150,337▲ $19,923
Total Liabilities and Net Assets / Fund Balance$261,465$330,541▲ $69,076

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$214,305$10,517$224,822
Equipment$27,378$65,985$93,363
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy YoungerPresidentFT$52,138$52,138

Board Members and Trustees

NameTitle
Gerry GarciaDirector
Teresa BuelowDirector
Theresa KresgeDirector
Walter RoweDirector
Stephen YoungerSecretary
Mary MenchacaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,304
Program Service Revenue
$908,498
Investment Income
$7
Other Revenue
$13,338
All Other Contributions
$74,636
Change in Net Assets
$38,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$672,881
Other Expenses$291,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$503,045$63,140-$566,185
Occupancy$59,944$25,690-$85,634
All Other Expenses$50,691$20,709-$71,400
Payroll Taxes$38,191$16,367-$54,558
Current Officers, Directors, Trustees, and Key Employees-$52,138-$52,138
Fees for Services Management-$24,000-$24,000
Depreciation Depletion$21,198--$21,198
Interest$7,286$7,507-$14,793
Office Expenses$2,686$10,707-$13,393
Fees for Services Accounting-$5,625-$5,625
Advertising$2,966$423-$3,389
Other Expenses$1,441$1,083-$2,524
Conferences and Meetings-$273-$273
Fees for Services Legal-$200-$200
Total Functional Expenses$734,826$229,197$0$964,023
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,756
Fundraising Direct Expenses$7,417
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Gala$14,918$9,250$6,198$3,052
Craft Fair$1,754$1,754$777$977
Total Events$17,424$11,756$7,417$4,339
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$74,853$96,264▲ $21,411
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card and Loc$30,414
Payroll Libilities$154
Legal Shield Employee Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
Yes

Governance Explanations

Officer directors etc family relationship Part VI line 2

The secretary and president are a married couple. Their son is an employee of the organization.

Management duties delegation Part VI line 3

Organization payroll was done through integrity outsource llc, a peo company.

Form 990 governing body review Part VI line 11

The completed report form 990 is presented for review during a special board meeting and revieved by an officer of the organization upon signing of the form.

Conflict of interest policy compliance Part VI line 12C

Monitoring is done at board level.

CEO executive director top management comp Part VI line 15A

Prior to budget approval, board members complete a study to determine the comparable wages within the industry. Salaries are based on the study and limited by the overall financial position of the agency.

Other officer or key employee compensation Part VI line 15B

Prior to budget approval, board members complete a study to determine comparable wages within the industry. Salaries are based on this study and limited by the overall financial position of the industry.

Governing documents etc available to public Part VI line 19

Public documents available upon request.

Filing and Contact Details

Filer

Filer Name
Developmental Enrichment Centers
EIN
27-1569526
Address
16809 N 53RD AVE STE 2, Glendale, AZ 85306

Signing Officer

Name
Nancy Younger
Title
President
Phone
6029935153
Signed
2015-04-15
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
38

Preparer

Firm
Xz CPA Plc
Address
2432 W Peoria Ave Bldg 7 Ste 1071, Phoenix, AZ 85029
Preparer
Xingli Zhang
Phone
6022964808
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IRS990/PYOtherExpensesAmt0220780
IRS990/PYOtherRevenueAmt06088
IRS990/PYProgramServiceRevenueAmt0608965
IRS990/PYRevenuesLessExpensesAmt0-36312
IRS990/PYSalariesCompEmpBnftPaidAmt0459274
IRS990/PYTotalExpensesAmt0680054
IRS990/PYTotalRevenueAmt0643742
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt038124
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0917504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt074636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0643742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0556261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0527553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0366030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02168222
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0116
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0124
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0927507
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt02168222
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt074636
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0643742
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0556261
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0527553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0366030
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02168222
IRS990ScheduleA/TotalSupportAmt02168346
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt027378
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065985
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt093363
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0214305
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010517
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0224822
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt030414
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD AND LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIBILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEGAL SHIELD EMPLOYEE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0241683
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05000
IRS990ScheduleD/TotalLiabilityAmt030568
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05668
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05668
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07417
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CRAFT FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt0442
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014918
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt01754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0752
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017424
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt01754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0752
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011756
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04339
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06975
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06198
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0777
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FUND OPERATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt049721
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NANCY YOUNGER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt096264
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SECRETARY AND PRESIDENT ARE A MARRIED COUPLE. THEIR SON IS AN EMPLOYEE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION PAYROLL WAS DONE THROUGH INTEGRITY OUTSOURCE LLC, A PEO COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED REPORT FORM 990 IS PRESENTED FOR REVIEW DURING A SPECIAL BOARD MEETING AND REVIEVED BY AN OFFICER OF THE ORGANIZATION UPON SIGNING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONITORING IS DONE AT BOARD LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO BUDGET APPROVAL, BOARD MEMBERS COMPLETE A STUDY TO DETERMINE THE COMPARABLE WAGES WITHIN THE INDUSTRY. SALARIES ARE BASED ON THE STUDY AND LIMITED BY THE OVERALL FINANCIAL POSITION OF THE AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR TO BUDGET APPROVAL, BOARD MEMBERS COMPLETE A STUDY TO DETERMINE COMPARABLE WAGES WITHIN THE INDUSTRY. SALARIES ARE BASED ON THIS STUDY AND LIMITED BY THE OVERALL FINANCIAL POSITION OF THE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PUBLIC DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0261465
IRS990/TotalAssetsEOYAmt0330541
IRS990/TotalAssetsGrp/BOYAmt0261465
IRS990/TotalAssetsGrp/EOYAmt0330541
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080304
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0229197
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0734826
IRS990/TotalFunctionalExpensesGrp/TotalAmt0964023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0131051
IRS990/TotalLiabilitiesEOYAmt0180204
IRS990/TotalLiabilitiesGrp/BOYAmt0131051
IRS990/TotalLiabilitiesGrp/EOYAmt0180204
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130414

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