Civic Intelligence

Cherish a Child USA

EIN 27-1976622 • 501(c)3 • Austin, TX

Profile

Cherish a child usa is organized exclusively for charitable, religious,

2809 Fortuna DrAustin, TX 78738

www.cherishusa.org

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 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $500k-$1M 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

7th percentile

-35%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

25th percentile

-9.2%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$185,901

Down $259,194 (-58%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$185,901

Down $259,194 (-58%) from 2022

Revenue

Down

$601,864

Down $128,291 (-18%) from 2022

Expenses

Up

$754,390

Up $124,409 (+20%) from 2022

Net Income

Down

-$152,526

Down $252,700 (-252%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $49,608Liabilities 2013: $115Net Assets 2013: $49,4932013Assets 2014: $82,856Liabilities 2014: $0Net Assets 2014: $82,8562014Assets 2015: $81,507Liabilities 2015: $0Net Assets 2015: $81,5072015Assets 2016: $101,744Liabilities 2016: $0Net Assets 2016: $101,7442016Assets 2019: $92,733Liabilities 2019: $0Net Assets 2019: $92,7332019Assets 2020: $186,972Liabilities 2020: $26,811Net Assets 2020: $160,1612020Assets 2021: $344,921Liabilities 2021: $0Net Assets 2021: $344,9212021Assets 2022: $445,095Liabilities 2022: $0Net Assets 2022: $445,0952022Assets 2024: $185,901Liabilities 2024: $0Net Assets 2024: $185,9012024

Highlighted filing

2024

Assets$185,901
Liabilities$0
Net Assets$185,901

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $431,441Expenses 2013: $383,733Net Income 2013: $47,7082013Revenue 2014: $410,331Expenses 2014: $376,968Net Income 2014: $33,3632014Revenue 2015: $598,982Expenses 2015: $600,331Net Income 2015: -$1,3492015Revenue 2016: $681,872Expenses 2016: $661,635Net Income 2016: $20,2372016Revenue 2019: $660,600Expenses 2019: $872,777Net Income 2019: -$212,1772019Revenue 2020: $697,781Expenses 2020: $630,353Net Income 2020: $67,4282020Revenue 2021: $798,217Expenses 2021: $613,457Net Income 2021: $184,7602021Revenue 2022: $730,155Expenses 2022: $629,981Net Income 2022: $100,1742022Revenue 2024: $601,864Expenses 2024: $754,390Net Income 2024: -$152,5262024

Highlighted filing

2024

Revenue$601,864
Expenses$754,390
Net Income-$152,526

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.2
Gross Receipts
$601,864
Mission and Program Overview

Mission

Cherish a child usa is organized exclusively for charitable, religious, and educational purposes, including the making of distributions to organizations that qualify as exempt organizations under section 501c3 of the internal revenue code, or the corresponding section of any future federal tax code, or its equivalent in foreign countries. Providing advocacy and funding for cherish uganda, in it's efforts to provide direct healthcare, love, food, housing, and education to orphaned or abandoned children living with hiv-aids.

Providing for disadvantaged children; providing advocacy and funding for cherish uganda, in it's efforts to provide direct healthcare, love, food, housing, and education to orphaned or abandoned children living with hiv-aids.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$468,062$185,901▼ $282,161
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$468,062$185,901▼ $282,161
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$399,377$117,048▼ $282,329
Net Assets With Donor Restrictions$68,685$68,853▲ $168
Total Net Assets Fund Balance$468,062$185,901▼ $282,161
Total Liabilities and Net Assets / Fund Balance$468,062$185,901▼ $282,161

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$6,135-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brent PhillipsPresidentFT$150,000$150,000

Board Members and Trustees

NameTitle
Jeff GloverBoard Member
Kathleen SpillmanBoard Member
Leah PhillipsBoard Member
Nick JankovskyBoard Member
John DrachenbergSecretary
Brian SmileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$601,836
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$0
All Other Contributions
$601,836
Change in Net Assets
$-152,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$457,652
Salaries, Compensation, and Employee Benefits$222,955
Other Expenses$73,783
Total Fundraising Expense$4,898
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$457,652--$457,652
Other Salaries and Wages-$188,152-$188,152
Other Employee Benefits$20,842--$20,842
Travel$552$19,099$219$19,870
Payroll Taxes-$13,961-$13,961
Other Expenses-$40,854$4,679$4,679
Fees for Services Accounting-$4,287-$4,287
Advertising-$2,506-$2,506
Insurance-$839-$839
Office Expenses-$748-$748
Total Functional Expenses$479,046$270,446$4,898$754,390
International Activity

International Summary

Offices
0
Employees
0
Spending
$457,652

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program GrantsFinancial Grants--$457,652
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
Brent PhillipsCEO and DirectorCompensation for Services RenderedNo$150,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

Brent and leah phillips are husband and wife.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees with authority to act on behalf of the governing body.

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

Board members reviewed the 990 return before filing

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Cherish a Child USA
EIN
27-1976622
Phone
5126271847
Address
2809 FORTUNA DR, AUSTIN, TX 78738

Signing Officer

Name
Brian Smiley
Title
Treasurer
Phone
5126271847
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Smiley
Formed
2010
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Malnory Mcneal & Company Pc
Address
4228 N CENTRAL EXPY SUITE 320, DALLAS, TX 75206
Preparer
Mark Malnory
Phone
2145590784
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change its oversight process or selection process for the tax year.

Financial Statement Notes

PART X, LINE 2:

Management has concluded that any tax provisions that would not meet the more-likely-than-not criterion of financial accounting standards board (fasb) accounting standards codification (asc) topic 740-10, accounting for income taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision of uncertain tax positions, and no related interest or penalties have been recorded in the operating statements or accrued in the statement of assets, liabilities and net assets income tax basis.

Raw XML Appendix383 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.

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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0457652
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0FINANCIAL GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM GRANTS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0457652
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CASH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0ORPHANS ASSISTANCE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0457652
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS REVIEWS ANNUAL BUDGET, PROGRESS REPORTS PROVIDED BY RECIPIENT ORGANIZATION IN ADDITION TO ONSIGHT MONITORING VISITS AND MONTHLY MANAGEMENT MEETINGS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0457652
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BRENT PHILLIPS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CEO AND DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0150000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION FOR SERVICES RENDERED
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRENT AND LEAH PHILLIPS ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS REVIEWED THE 990 RETURN BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0468062
IRS990/TotalAssetsEOYAmt0185901
IRS990/TotalAssetsGrp/BOYAmt0468062
IRS990/TotalAssetsGrp/EOYAmt0185901
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0601836
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04898
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0270446
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0479046
IRS990/TotalFunctionalExpensesGrp/TotalAmt0754390
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0468062
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0185901
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0479046
IRS990/TotalReportableCompFromOrgAmt0150000
IRS990/TotalRevenueGrp/ExclusionAmt028
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601864
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0468062
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185901
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0219
IRS990/TravelGrp/ManagementAndGeneralAmt019099
IRS990/TravelGrp/ProgramServicesAmt0552
IRS990/TravelGrp/TotalAmt019870
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09806 LAKEMERE
IRS990/USAddress/CityNm0DALLAS
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075238
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CHERISHUGANDA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SMILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05126271847
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHERISH A CHILD USA
ReturnHeader/Filer/BusinessNameControlTxt0CHER
ReturnHeader/Filer/EIN0271976622
ReturnHeader/Filer/PhoneNum05126271847
ReturnHeader/Filer/USAddress/AddressLine1Txt02809 FORTUNA DR
ReturnHeader/Filer/USAddress/CityNm0AUSTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078738
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752510320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MALNORY MCNEAL & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04228 N CENTRAL EXPY SUITE 320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALLAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075206
ReturnHeader/PreparerPersonGrp/PhoneNum02145590784
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK MALNORY
ReturnHeader/ReturnTs02025-07-31T07:12:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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