Civic Intelligence

Clarkston Development Foundation

990 • Fiscal year 2016 • EIN 27-2014061

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 02, 2017

3700 Market Street Suite BClarkston, GA 30021-2652

(404) 736-6602

Siviq Scores

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

Liabilities / Assets

76th percentile

0.09x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$48,633

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-64%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$189,460

Down $43,292 (-19%) from 2015

Net Assets

Down

$173,011

Down $52,486 (-23%) from 2015

Liabilities

Up

$16,449

Up $9,194 (+127%) from 2015

Revenue

Down

$351,000

Down $623,490 (-64%) from 2015

Expenses

Down

$401,003

Down $453,024 (-53%) from 2015

Net Income

Down

-$50,003

Down $170,466 (-142%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $75,357Liabilities 2011: $26,690Net Assets 2011: $48,6672011Assets 2012: $55,801Liabilities 2012: $4,716Net Assets 2012: $51,0852012Assets 2013: $72,783Liabilities 2013: $3,154Net Assets 2013: $69,6292013Assets 2014: $123,418Liabilities 2014: $18,427Net Assets 2014: $104,9912014Assets 2015: $232,752Liabilities 2015: $7,255Net Assets 2015: $225,4972015Assets 2016: $189,460Liabilities 2016: $16,449Net Assets 2016: $173,0112016Assets 2017: $76,295Liabilities 2017: $5,095Net Assets 2017: $71,2002017Assets 2018: $68,152Liabilities 2018: $3,558Net Assets 2018: $64,5942018Assets 2019: $102,281Liabilities 2019: $27,351Net Assets 2019: $74,9302019Assets 2020: $139,637Liabilities 2020: $9,855Net Assets 2020: $129,7822020Assets 2021: $100,621Liabilities 2021: $1,931Net Assets 2021: $98,6902021Assets 2022: $170,591Liabilities 2022: $67,253Net Assets 2022: $103,3382022Assets 2023: $128,691Liabilities 2023: $39,731Net Assets 2023: $88,9602023Assets 2024: $90,076Liabilities 2024: $20,682Net Assets 2024: $69,3942024

Highlighted filing

2016

Assets$189,460
Liabilities$16,449
Net Assets$173,011

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $437,8562011Expenses 2012: $823,2202012Revenue 2013: $764,025Expenses 2013: $741,426Net Income 2013: $22,5992013Revenue 2014: $930,594Expenses 2014: $896,735Net Income 2014: $33,8592014Revenue 2015: $974,490Expenses 2015: $854,027Net Income 2015: $120,4632015Revenue 2016: $351,000Expenses 2016: $401,003Net Income 2016: -$50,0032016Revenue 2017: $299,432Expenses 2017: $401,243Net Income 2017: -$101,8112017Revenue 2018: $177,622Expenses 2018: $180,943Net Income 2018: -$3,3212018Revenue 2019: $249,882Expenses 2019: $239,546Net Income 2019: $10,3362019Revenue 2020: $272,492Expenses 2020: $217,640Net Income 2020: $54,8522020Revenue 2021: $206,321Expenses 2021: $237,413Net Income 2021: -$31,0922021Revenue 2022: $275,542Expenses 2022: $270,894Net Income 2022: $4,6482022Revenue 2023: $482,923Expenses 2023: $497,301Net Income 2023: -$14,3782023Revenue 2024: $389,725Expenses 2024: $409,291Net Income 2024: -$19,5662024

Highlighted filing

2016

Revenue$351,000
Expenses$401,003
Net Income-$50,003
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 2, 2017
Return Version
2016v3.0
Gross Receipts
$351,340
Mission and Program Overview

Mission

Vision: cdf envisions communities that are thriving and diverse, where the voices of all residents are heard and respected, and where residents are engaged in decision-making. We envision communities where residents work together and with other stakeholders to ensure that early learning happens everywhere, resulting in equitable, sustained positive outcomes for children, families and their communities. Mission: cdf action engages residents and partners to craft innovative, culturally sound community-driven early learning initiatives that build on community assets. We seek to transform early learning to create equitable, policies, practices, and programs in which all children, including refugees and immigrants, are nurtured, supported, and prepared to learn and achieve school success.

Cdf convenes conversations within the clarkston community to help residents articulate their visions for the future and develop action plans to achieve those visions. Cdf believes a community shaped by its residents is stronger and more viable than one shaped by outside forces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$213,067$175,511▼ $37,556
Land, Buildings, and Equipment, Net$12,956$8,154▼ $4,802
Accounts Receivable$2,594$3,625▲ $1,031
Prepaid Expenses and Deferred Charges$2,125$550▼ $1,575
Total Assets$232,752$189,460▼ $43,292
Other Assets Total$2,010$1,620▼ $390
Liabilities
Accounts Payable and Accrued Expenses$5,755$14,949▲ $9,194
Other Liabilities$1,500$1,500→ $0
Total Liabilities$7,255$16,449▲ $9,194
Net Assets / Fund Balance
Temporarily Rstr Net Assets$139,736$142,377▲ $2,641
Unrestricted Net Assets$85,761$30,634▼ $55,127
Total Net Assets Fund Balance$225,497$173,011▼ $52,486
Total Liabilities and Net Assets / Fund Balance$232,752$189,460▼ $43,292

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,154$12,702$20,856
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Florence B ShepleySecretaryFT$43,333$5,300$48,633
Roberta MalavendaExecutive DiFT$46,667-$46,667

Board Members and Trustees

NameTitle
M Randall MartinBoard Chairm
Cynthia EdwardsDirector
Doris LittrellDirector
Ferozan WalizaiDirector
Jon AbercrombieDirector
Wendy SilverDirector
William MoonAssistant Se
Jeremy LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$331,000
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$19,995
All Other Contributions
$331,000
Change in Net Assets
$-50,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$351,340
Revenue Not Reported on Financial Statements
$-340
Other Revenue Adjustments
$-340
Total Revenue per Audited Statements
$351,340
Total Revenue per Form 990
$351,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,410
Grants and Similar Amounts Paid$125,750
Salaries, Compensation, and Employee Benefits$103,843
Total Fundraising Expense$10,223
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$125,750--$125,750
Current Officers, Directors, Trustees, and Key Employees$52,500$30,500$7,000$90,000
Fees for Services Other$82,019--$82,019
Occupancy$14,064$8,178$1,882$24,124
Conferences and Meetings$23,363$41-$23,404
Fees for Services Accounting-$11,830-$11,830
Payroll Taxes$4,334$2,520$580$7,434
Other Employee Benefits$2,398$3,959$52$6,409
Travel$6,299--$6,299
Insurance$2,431$1,414$325$4,170
Depreciation Depletion$1,148$673$157$1,978
Other Expenses$875$509$117$1,501
All Other Expenses$565$328$76$969
Fees for Services Legal-$111-$111
Total Functional Expenses$325,499$65,281$10,223$401,003

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$403,826
Expenses per Audited Statements$401,003
Total Expenses per Form 990$401,003
Expenses Not Reported on Form 990$2,823
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scottdale Early Learning IncScottdale, GA501c3Ready School Prog$92,000
Somali American Community CenterClarkston, GA501c3I Am a Leader Prog$15,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Security Deposit$1,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

Prior to filing, the 990 is reviewed by management and the board chair on behalf of directors. They approve final filing of the 990.

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

Board reviews policy annually and discussion is held about compliance with the policy. Conflict of interest statements are signed at that time and evaluated.

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

Board of directors are responsible for determining compensation of the executive director. Compensation is reviewed annually using comparable data.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Clarkston Development Foundation
EIN
27-2014061
Phone
4047366602
Address
3700 MARKET STREET SUITE B, CLARKSTON, GA 30021-2652

Signing Officer

Name
Florence B Shepley
Title
Secretary
Phone
4047366602
Signed
2017-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Florence B Shepley
Formed
2010
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
175

Preparer

Firm
Long & Company Pc
Address
1325 SATELLITE BLVD NW STE 1504, SUWANEE, GA 30024-4662
Preparer
William E Long Jr CPA
Phone
6783274382
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Cdf convenes conversations within the clarkston community to help residents articulate their visions for the future and develop action plans to achieve those visions. Cdf believes a community shaped by its residents is stronger and more viable than one shaped by outside forces.

Form 990, Page 2, Part III, Line 4A

Focus on education: in august 2015, the cdf board of directors voted to focus on education and crafted a revised vision and mission statement reflecting this change: vision: the vision of cdf action is that clarkston, georgia, will be a thriving, vibrant, and diverse community where all residents' voices are head and where residents work together to transform education. Mission: our mission is to encourage and equip clarkston community members to take a leading role in their own futures. Cdf believes relationships matter and that residents will support what they help create. Cdf focuses on education and works to ensure that all clarkston children birth to eight years of age will be nurtured, healthy, and prepared for kindergarten, and all clarkston youth will have the skills and supports to graduate high school and pursue postsecondary education. Strategic plan and case statement. An education strategic plan, created in 2015, has guided cdf activities. In 2016, cdf created a case for support which further outlined cdf principles and strategic directions and described the cdf board and staff structure. Renewed commitment to cdf's unique approach: cdf narrowed its focus yet remains committed to cdf's unique asset-based community building approach, convening and facilitating dialogues and engaging residents in decision- making processes, moving from ideas to action. Cdf serves as a catalyst to mobilize new resources and pilot innovative policies, practices, and programs. Clarkston families decide, w. K. Kellogg early learning and family engagement grant awarded to cdf: in 2016, cdf built on the w. K. Kellogg grant awarded to the organization in 2014. Through the clarkston families decide initiative funded by the foundation, cdf works to engage diverse families with children birth to eight to be their child's first teacher and take actions as leaders resulting in positive changes to early learning and school systems, and in their community. The clarkston families decide included three primary strategies: (1) a community trust process to engage families in the selection and design of a project to support early learning; (2) a leadership workshop, "i am a leader" for clarkston families with children birth to age 8, and (3) a literacy event, clarkston tell me a story cultural and literacy festival to promote the importance of home language and literacy. 1. Early learning community trust: in the fall of 2014, cdf held its first early learning community trust (elct) engaging more than 75 families from diverse countries as well as another 30 plus participants who served as interpreters, facilitators, coaches, and note takers. Four partners were funded to help with the recruitment and coaching of the families. Using a participatory decision-making process, the residents chose "quality early learning and recruiting and training multi-lingual teachers for clarkston's child care centers" as the theme and the child development associate (cda) credential as the project, to be implemented in partnership with georgia piedmont technical college. 50,000 in w.k. Kellogg and private funds were earmarked for the project. The partners and parent representatives met to design the recruitment of students and other details, including the use of interpreters and coaches. The cda class began in may 2014 and continued through december 2015 with an arabic interpreter and coaches. Students were from bhutan, iraq, ethiopia, and the united states. In 2015, a second early learning community trust was held, and the families chose the same theme and project because of the need for dual-language teachers in the workforce. A second cda workshop, called the "enhanced cda," was held with 12 participants from iraq, sudan, bhutan, and somalia. Gptc and cdf continued to pilot and learn from the "enhanced cda" with arabic and somali speaking coaches and interpreters who assisted the participants with the national cda requirements. In 2016, cdf convened several meetings w

Form 990, Part IX, Line 11G

OTHER FEES 82,019 0 0

Form 990, Part XI, Line 9

Losses reported on return -675 loss on disposal 340 book / tax depreciation difference -2,148 total -2,483

Financial Statement Notes

Schedule D, Page 3, Part X

Tax-exempt status clarkston development foundation qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Therefore, no provision for income taxes is made in the accompanying financial statements. Clarkston development foundation is not classified as a private foundation. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2016 and 2015.

Schedule D, Page 4, Part XI, Line 4B

LOSS ON DISPOSAL -340

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 2,148

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IRS990/Desc0CDF'S WORK CONNECTS AND ENGAGES THE COMMUNITY OF CLARKSTON AND SURROUNDING AREAS BY WORKING ALONGSIDE RESIDENTS TO RECOGNIZE AND DEVELOP THE INDIVIDUAL CAPACITIES OF EVERY PERSON. BY SUPPORTING PARTICIPATION AND COLLABORATION AMONG COMMUNITY MEMBERS, WE WORK TO BUILD A COMMUNITY WHOSE RESIDENTS DRIVE AND DIRECT THE DEVELOPMENT OF ACTIVITIES AND SERVICES THAT BENEFIT THE COMMUNITY. OUR PROGRAMS FOCUS ON ENCOURAGING AND EQUIPPING COMMUNITY MEMBERS TO TAKE A LEADING ROLE IN THEIR OWN FUTURES. CONTINUED ON SCHEDULE O FOCUS ON EDUCATION: IN AUGUST 2015, THE CDF BOARD OF DIRECTORS VOTED TO FOCUS ON EDUCATION AND CRAFTED A REVISED VISION AND MISSION STATEMENT REFLECTING THIS CHANGE: VISION: THE VISION OF CDF ACTION IS THAT CLARKSTON, GEORGIA, WILL BE A THRIVING, VIBRANT, AND DIVERSE COMMUNITY WHERE ALL RESIDENTS' VOICES ARE HEAD AND WHERE RESIDENTS WORK TOGETHER TO TRANSFORM EDUCATION. MISSION: OUR MISSION IS TO ENCOURAGE AND EQUIP CLARKSTON COMMUNITY MEMBERS TO TAKE A LEADING ROLE IN THEIR OWN FUTURES. CDF BELIEVES RELATIONSHIPS MATTER AND THAT RESIDENTS WILL SUPPORT WHAT THEY HELP CREATE. CDF FOCUSES ON EDUCATION AND WORKS TO ENSURE THAT ALL CLARKSTON CHILDREN BIRTH TO EIGHT YEARS OF AGE WILL BE NURTURED, HEALTHY, AND PREPARED FOR KINDERGARTEN, AND ALL CLARKSTON YOUTH WILL HAVE THE SKILLS AND SUPPORTS TO GRADUATE HIGH SCHOOL AND PURSUE POSTSECONDARY EDUCATION. STRATEGIC PLAN AND CASE STATEMENT. AN EDUCATION STRATEGIC PLAN, CREATED IN 2015, HAS GUIDED CDF ACTIVITIES. IN 2016, CDF CREATED A CASE FOR SUPPORT WHICH FURTHER OUTLINED CDF PRINCIPLES AND STRATEGIC DIRECTIONS AND DESCRIBED THE CDF BOARD AND STAFF STRUCTURE. RENEWED COMMITMENT TO CDF'S UNIQUE APPROACH: CDF NARROWED ITS FOCUS YET REMAINS COMMITTED TO CDF'S UNIQUE ASSET-BASED COMMUNITY BUILDING APPROACH, CONVENING AND FACILITATING DIALOGUES AND ENGAGING RESIDENTS IN DECISION- MAKING PROCESSES, MOVING FROM IDEAS TO ACTION. CDF SERVES AS A CATALYST TO MOBILIZE NEW RESOURCES AND PILOT INNOVATIVE POLICIES, PRACTICES, AND PROGRAMS. CLARKSTON FAMILIES DECIDE, W. K. KELLOGG EARLY LEARNING AND FAMILY ENGAGEMENT GRANT AWARDED TO CDF: IN 2016, CDF BUILT ON THE W. K. KELLOGG GRANT AWARDED TO THE ORGANIZATION IN 2014. THROUGH THE CLARKSTON FAMILIES DECIDE INITIATIVE FUNDED BY THE FOUNDATION, CDF WORKS TO ENGAGE DIVERSE FAMILIES WITH CHILDREN BIRTH TO EIGHT TO BE THEIR CHILD'S FIRST TEACHER AND TAKE ACTIONS AS LEADERS RESULTING IN POSITIVE CHANGES TO EARLY LEARNING AND SCHOOL SYSTEMS, AND IN THEIR COMMUNITY. THE CLARKSTON FAMILIES DECIDE INCLUDED THREE PRIMARY STRATEGIES: (1) A COMMUNITY TRUST PROCESS TO ENGAGE FAMILIES IN THE SELECTION AND DESIGN OF A PROJECT TO SUPPORT EARLY LEARNING; (2) A LEADERSHIP WORKSHOP, "I AM A LEADER" FOR CLARKSTON FAMILIES WITH CHILDREN BIRTH TO AGE 8, AND (3) A LITERACY EVENT, CLARKSTON TELL ME A STORY CULTURAL AND LITERACY FESTIVAL TO PROMOTE THE IMPORTANCE OF HOME LANGUAGE AND LITERACY. 1. EARLY LEARNING COMMUNITY TRUST: IN THE FALL OF 2014, CDF HELD ITS FIRST EARLY LEARNING COMMUNITY TRUST (ELCT) ENGAGING MORE THAN 75 FAMILIES FROM DIVERSE COUNTRIES AS WELL AS ANOTHER 30 PLUS PARTICIPANTS WHO SERVED AS INTERPRETERS, FACILITATORS, COACHES, AND NOTE TAKERS. FOUR PARTNERS WERE FUNDED TO HELP WITH THE RECRUITMENT AND COACHING OF THE FAMILIES. USING A PARTICIPATORY DECISION-MAKING PROCESS, THE RESIDENTS CHOSE "QUALITY EARLY LEARNING AND RECRUITING AND TRAINING MULTI-LINGUAL TEACHERS FOR CLARKSTON'S CHILD CARE CENTERS" AS THE THEME AND THE CHILD DEVELOPMENT ASSOCIATE (CDA) CREDENTIAL AS THE PROJECT, TO BE IMPLEMENTED IN PARTNERSHIP WITH GEORGIA PIEDMONT TECHNICAL COLLEGE. 50,000 IN W.K. KELLOGG AND PRIVATE FUNDS WERE EARMARKED FOR THE PROJECT. THE PARTNERS AND PARENT REPRESENTATIVES MET TO DESIGN THE RECRUITMENT OF STUDENTS AND OTHER DETAILS, INCLUDING THE USE OF INTERPRETERS AND COACHES. THE CDA CLASS BEGAN IN MAY 2014 AND CONTINUED THROUGH DECEMBER 2015 WITH AN ARABIC INTERPRETER AND COACHES. STUDENTS WERE FROM BHUTAN, IRAQ, ETHIOPIA, AND THE UNITED STATES. IN
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE ORGANIZATION IS REPORTING A PUBLIC SUPPORT PERCENTAGE OF 17.47% FOR 2016. THIS IS DUE PRIMARILY TO A SIGNIFICANT DONOR'S CONTRIBUTIONS TO HELP FUND THE ORGANIZATION DURING ITS FIRST FIVE YEARS WHILE IT DEVELOPED NEW FUNDING. THIS PARTICULAR CONTRIBUTOR STOPPED PROVIDING FUNDING IN 2015 SO IT IS ANTICIPATED THE PUBLIC SUPPORT PERCENTAGE WILL CONTINUE TO INCREASE SIGNIFICANTLY IN 2017. THE ORGANIZATION BELIEVES IT MEETS THE 10% FACTS & CIRCUMSTANCES TEST FOR THE FOLLOWING REASONS: 1. THE ORGANIZATION HAS DEVELOPED A BONA FIDE PROGRAM AND EFFORT FOR THE SOLICITATION OF FUNDS. IT HAS RECRUITED WELL CONNECTED BOARD MEMBERS TO HELP FACILITATE RELATIONSHIPS WITH A BROAD SPECTRUM OF DONORS AND THE ORGANIZATION IS MAKING A CONCERTED EFFORT TO RAISE FUNDS. 2. THE NUMBER OF DONORS INCREASED IN 2015 AND 2016 AND IS ANTICIPATED TO CONTINUE TO INCREASE IN 2017 AND BEYOND. 3. THE BOARD OF DIRECTORS CONSISTS OF INDEPENDENT BUSINESS AND COMMUNITY LEADERS INCLUDING THOSE WHO ARE EXPERIENCED WITH NONPROFIT ORGANIZATIONS. BOARD MEMBERS HAVE SPECIFIC EXPERIENCE IN DEALING WITH THE REFUGEE COMMUNITY WHICH IS WHO THE ORGANIZATION SERVES. 4. FROM THE BEGINNING, THE ORGANIZATION HAS OPERATED AS A PUBLIC CHARITY. THE ORGANIZATION'S PROGRAMS AND SERVICES HAVE SERVED A LARGE NUMBER OF PEOPLE AND HAVE BEEN DESIGNED TO MEET ITS EXEMPT PURPOSE. THE PROGRAMS HAVE ALWAYS HAD PUBLIC PARTICIPATION AND COMMUNITY INPUT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION IS REPORTING A PUBLIC SUPPORT PERCENTAGE OF 17.47% FOR 2016. THIS IS DUE PRIMARILY TO A SIGNIFICANT DONOR'S CONTRIBUTIONS TO HELP FUND THE ORGANIZATION DURING ITS FIRST FIVE YEARS WHILE IT DEVELOPED NEW FUNDING. THIS PARTICULAR CONTRIBUTOR STOPPED PROVIDING FUNDING IN 2015 SO IT IS ANTICIPATED THE PUBLIC SUPPORT PERCENTAGE WILL CONTINUE TO INCREASE SIGNIFICANTLY IN 2017. THE ORGANIZATION BELIEVES IT MEETS THE 10% FACTS & CIRCUMSTANCES TEST FOR THE FOLLOWING REASONS: 1. THE ORGANIZATION HAS DEVELOPED A BONA FIDE PROGRAM AND EFFORT FOR THE SOLICITATION OF FUNDS. IT HAS RECRUITED WELL CONNECTED BOARD MEMBERS TO HELP FACILITATE RELATIONSHIPS WITH A BROAD SPECTRUM OF DONORS AND THE ORGANIZATION IS MAKING A CONCERTED EFFORT TO RAISE FUNDS. 2. THE NUMBER OF DONORS INCREASED IN 2015 AND 2016 AND IS ANTICIPATED TO CONTINUE TO INCREASE IN 2017 AND BEYOND. 3. THE BOARD OF DIRECTORS CONSISTS OF INDEPENDENT BUSINESS AND COMMUNITY LEADERS INCLUDING THOSE WHO ARE EXPERIENCED WITH NONPROFIT ORGANIZATIONS. BOARD MEMBERS HAVE SPECIFIC EXPERIENCE IN DEALING WITH THE REFUGEE COMMUNITY WHICH IS WHO THE ORGANIZATION SERVES. 4. FROM THE BEGINNING, THE ORGANIZATION HAS OPERATED AS A PUBLIC CHARITY. THE ORGANIZATION'S PROGRAMS AND SERVICES HAVE SERVED A LARGE NUMBER OF PEOPLE AND HAVE BEEN DESIGNED TO MEET ITS EXEMPT PURPOSE. THE PROGRAMS HAVE ALWAYS HAD PUBLIC PARTICIPATION AND COMMUNITY INPUT.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAX-EXEMPT STATUS CLARKSTON DEVELOPMENT FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. CLARKSTON DEVELOPMENT FOUNDATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2016 AND 2015.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVES PROGRESS REPORTS AT LEAST ANNUALLY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CDF CONVENES CONVERSATIONS WITHIN THE CLARKSTON COMMUNITY TO HELP RESIDENTS ARTICULATE THEIR VISIONS FOR THE FUTURE AND DEVELOP ACTION PLANS TO ACHIEVE THOSE VISIONS. CDF BELIEVES A COMMUNITY SHAPED BY ITS RESIDENTS IS STRONGER AND MORE VIABLE THAN ONE SHAPED BY OUTSIDE FORCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOCUS ON EDUCATION: IN AUGUST 2015, THE CDF BOARD OF DIRECTORS VOTED TO FOCUS ON EDUCATION AND CRAFTED A REVISED VISION AND MISSION STATEMENT REFLECTING THIS CHANGE: VISION: THE VISION OF CDF ACTION IS THAT CLARKSTON, GEORGIA, WILL BE A THRIVING, VIBRANT, AND DIVERSE COMMUNITY WHERE ALL RESIDENTS' VOICES ARE HEAD AND WHERE RESIDENTS WORK TOGETHER TO TRANSFORM EDUCATION. MISSION: OUR MISSION IS TO ENCOURAGE AND EQUIP CLARKSTON COMMUNITY MEMBERS TO TAKE A LEADING ROLE IN THEIR OWN FUTURES. CDF BELIEVES RELATIONSHIPS MATTER AND THAT RESIDENTS WILL SUPPORT WHAT THEY HELP CREATE. CDF FOCUSES ON EDUCATION AND WORKS TO ENSURE THAT ALL CLARKSTON CHILDREN BIRTH TO EIGHT YEARS OF AGE WILL BE NURTURED, HEALTHY, AND PREPARED FOR KINDERGARTEN, AND ALL CLARKSTON YOUTH WILL HAVE THE SKILLS AND SUPPORTS TO GRADUATE HIGH SCHOOL AND PURSUE POSTSECONDARY EDUCATION. STRATEGIC PLAN AND CASE STATEMENT. AN EDUCATION STRATEGIC PLAN, CREATED IN 2015, HAS GUIDED CDF ACTIVITIES. IN 2016, CDF CREATED A CASE FOR SUPPORT WHICH FURTHER OUTLINED CDF PRINCIPLES AND STRATEGIC DIRECTIONS AND DESCRIBED THE CDF BOARD AND STAFF STRUCTURE. RENEWED COMMITMENT TO CDF'S UNIQUE APPROACH: CDF NARROWED ITS FOCUS YET REMAINS COMMITTED TO CDF'S UNIQUE ASSET-BASED COMMUNITY BUILDING APPROACH, CONVENING AND FACILITATING DIALOGUES AND ENGAGING RESIDENTS IN DECISION- MAKING PROCESSES, MOVING FROM IDEAS TO ACTION. CDF SERVES AS A CATALYST TO MOBILIZE NEW RESOURCES AND PILOT INNOVATIVE POLICIES, PRACTICES, AND PROGRAMS. CLARKSTON FAMILIES DECIDE, W. K. KELLOGG EARLY LEARNING AND FAMILY ENGAGEMENT GRANT AWARDED TO CDF: IN 2016, CDF BUILT ON THE W. K. KELLOGG GRANT AWARDED TO THE ORGANIZATION IN 2014. THROUGH THE CLARKSTON FAMILIES DECIDE INITIATIVE FUNDED BY THE FOUNDATION, CDF WORKS TO ENGAGE DIVERSE FAMILIES WITH CHILDREN BIRTH TO EIGHT TO BE THEIR CHILD'S FIRST TEACHER AND TAKE ACTIONS AS LEADERS RESULTING IN POSITIVE CHANGES TO EARLY LEARNING AND SCHOOL SYSTEMS, AND IN THEIR COMMUNITY. THE CLARKSTON FAMILIES DECIDE INCLUDED THREE PRIMARY STRATEGIES: (1) A COMMUNITY TRUST PROCESS TO ENGAGE FAMILIES IN THE SELECTION AND DESIGN OF A PROJECT TO SUPPORT EARLY LEARNING; (2) A LEADERSHIP WORKSHOP, "I AM A LEADER" FOR CLARKSTON FAMILIES WITH CHILDREN BIRTH TO AGE 8, AND (3) A LITERACY EVENT, CLARKSTON TELL ME A STORY CULTURAL AND LITERACY FESTIVAL TO PROMOTE THE IMPORTANCE OF HOME LANGUAGE AND LITERACY. 1. EARLY LEARNING COMMUNITY TRUST: IN THE FALL OF 2014, CDF HELD ITS FIRST EARLY LEARNING COMMUNITY TRUST (ELCT) ENGAGING MORE THAN 75 FAMILIES FROM DIVERSE COUNTRIES AS WELL AS ANOTHER 30 PLUS PARTICIPANTS WHO SERVED AS INTERPRETERS, FACILITATORS, COACHES, AND NOTE TAKERS. FOUR PARTNERS WERE FUNDED TO HELP WITH THE RECRUITMENT AND COACHING OF THE FAMILIES. USING A PARTICIPATORY DECISION-MAKING PROCESS, THE RESIDENTS CHOSE "QUALITY EARLY LEARNING AND RECRUITING AND TRAINING MULTI-LINGUAL TEACHERS FOR CLARKSTON'S CHILD CARE CENTERS" AS THE THEME AND THE CHILD DEVELOPMENT ASSOCIATE (CDA) CREDENTIAL AS THE PROJECT, TO BE IMPLEMENTED IN PARTNERSHIP WITH GEORGIA PIEDMONT TECHNICAL COLLEGE. 50,000 IN W.K. KELLOGG AND PRIVATE FUNDS WERE EARMARKED FOR THE PROJECT. THE PARTNERS AND PARENT REPRESENTATIVES MET TO DESIGN THE RECRUITMENT OF STUDENTS AND OTHER DETAILS, INCLUDING THE USE OF INTERPRETERS AND COACHES. THE CDA CLASS BEGAN IN MAY 2014 AND CONTINUED THROUGH DECEMBER 2015 WITH AN ARABIC INTERPRETER AND COACHES. STUDENTS WERE FROM BHUTAN, IRAQ, ETHIOPIA, AND THE UNITED STATES. IN 2015, A SECOND EARLY LEARNING COMMUNITY TRUST WAS HELD, AND THE FAMILIES CHOSE THE SAME THEME AND PROJECT BECAUSE OF THE NEED FOR DUAL-LANGUAGE TEACHERS IN THE WORKFORCE. A SECOND CDA WORKSHOP, CALLED THE "ENHANCED CDA," WAS HELD WITH 12 PARTICIPANTS FROM IRAQ, SUDAN, BHUTAN, AND SOMALIA. GPTC AND CDF CONTINUED TO PILOT AND LEARN FROM THE "ENHANCED CDA" WITH ARABIC AND SOMALI SPEAKING COACHES AND INTERPRETERS WHO ASSISTED THE PARTICIPANTS WITH THE NATIONAL CDA REQUIREMENTS. IN 2016, CDF CONVENED SEVERAL MEETINGS W
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING, THE 990 IS REVIEWED BY MANAGEMENT AND THE BOARD CHAIR ON BEHALF OF DIRECTORS. THEY APPROVE FINAL FILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS POLICY ANNUALLY AND DISCUSSION IS HELD ABOUT COMPLIANCE WITH THE POLICY. CONFLICT OF INTEREST STATEMENTS ARE SIGNED AT THAT TIME AND EVALUATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS ARE RESPONSIBLE FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS REVIEWED ANNUALLY USING COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES 82,019 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LOSSES REPORTED ON RETURN -675 LOSS ON DISPOSAL 340 BOOK / TAX DEPRECIATION DIFFERENCE -2,148 TOTAL -2,483
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/StatesWhereCopyOfReturnIsFldCd1DE
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0139736
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0142377
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0232752
IRS990/TotalAssetsEOYAmt0189460
IRS990/TotalAssetsGrp/BOYAmt0232752
IRS990/TotalAssetsGrp/EOYAmt0189460
IRS990/TotalCompGreaterThan150KInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.21$0.69$3.90$4.09$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.40$0.89$4.83$4.97$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.67$1.03$2.76$2.71$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$2.06$2.37$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$2.72$2.18$0.55
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.27$0.75$2.50$2.40$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.04$0.65$1.78$1.81$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.05$0.71$2.99$4.01$1.02
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.16$1.73$3.51$4.01$0.50
2015Detailed filing. Detailed filing data is available for this year.$2.33$0.07$2.25$9.74$8.54$1.20
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.18$1.05$9.31$8.97$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$7.64$7.41$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.05$0.51$8.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.27$0.49$4.38