Civic Intelligence

Roc Childcare and Development Center

990 • Fiscal year 2015 • EIN 27-2530326

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 26, 2016

PO Box 6415Richmond, VA 23230

(804) 675-4101

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

35th percentile

-2.1%

Higher net margin than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$62,683

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 25.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

27th percentile

-11%

Faster asset growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

3.1%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$40,369

Down $5,156 (-11%) from 2014

Net Assets

Down

$40,369

Down $5,156 (-11%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$242,134

Up $7,310 (+3.1%) from 2014

Expenses

Up

$247,290

Up $57,059 (+30%) from 2014

Net Income

Down

-$5,156

Down $49,749 (-112%) from 2014

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $53,194Liabilities 2011: $30Net Assets 2011: $53,1642011Assets 2012: $1,302Liabilities 2012: $78Net Assets 2012: $1,2242012Assets 2013: $932Liabilities 2013: $0Net Assets 2013: $9322013Assets 2014: $45,525Liabilities 2014: $0Net Assets 2014: $45,5252014Assets 2015: $40,369Liabilities 2015: $0Net Assets 2015: $40,3692015Assets 2016: $7,481Liabilities 2016: $0Net Assets 2016: $7,4812016Assets 2017: $6,659Liabilities 2017: $0Net Assets 2017: $6,6592017Assets 2018: $6,659Liabilities 2018: $0Net Assets 2018: $6,6592018Assets 2019: $378Liabilities 2019: $0Net Assets 2019: $3782019

Highlighted filing

2015

Assets$40,369
Liabilities$0
Net Assets$40,369

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $448,0432011Expenses 2012: $624,4472012Revenue 2013: $256,733Expenses 2013: $257,025Net Income 2013: -$2922013Revenue 2014: $234,824Expenses 2014: $190,231Net Income 2014: $44,5932014Revenue 2015: $242,134Expenses 2015: $247,290Net Income 2015: -$5,1562015Revenue 2016: $175,984Expenses 2016: $208,873Net Income 2016: -$32,8892016Revenue 2017: $26,895Expenses 2017: $27,717Net Income 2017: -$8222017Revenue 2018: $9,301Expenses 2018: $9,301Net Income 2018: $02018Revenue 2019: $2,957Expenses 2019: $9,238Net Income 2019: -$6,2812019

Highlighted filing

2015

Revenue$242,134
Expenses$247,290
Net Income-$5,156
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 26, 2016
Return Version
2015v2.1
Gross Receipts
$242,134
Mission and Program Overview

Mission

Support celebration church and outreach ministry, inc. (formerly richmond outreach center, inc.)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$45,525$40,369▼ $5,156
Total Assets$45,525$40,369▼ $5,156
Liabilities
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$45,525$40,369▼ $5,156
Total Net Assets Fund Balance$45,525$40,369▼ $5,156
Total Liabilities and Net Assets / Fund Balance$45,525$40,369▼ $5,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Timothy MoyerTreasurerPT$51,059$51,059
Timothy PhillipsSecretary-$42,290$42,290

Board Members and Trustees

NameTitle
David LynnPresident
Jeffrey SearsVice President
David SchlagelDirector
Karen ZahnDirector
Veronica VaughanDirector
Richard BrownFormer Director
Zachary RyderFormer Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$242,134
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-5,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,497
Grants and Similar Amounts Paid$52,775
Other Expenses$18,018
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,163--$163,163
Grants to Domestic Orgs$52,775--$52,775
Payroll Taxes$13,334--$13,334
Office Expenses$2,585--$2,585
All Other Expenses$1,234--$1,234
Other Expenses$852--$852
Advertising$625--$625
Total Functional Expenses$247,290$0$0$247,290
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Celebration Church and Outreach Ministry IncRichmond, VA501(c)(3)Support$52,775
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
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 B, Line 11

The financial officer reviews the form 990 before it is filed

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

All disclosures are made to the board of directors.

Form 990, Part VI, Section C, Line 19

The organization allows anyone to view all financial statements, form 990s, and other organizational documents at the main office. Furthermore, the organization places copies of its financials statements within its building for anyone to have.

Filing and Contact Details

Filer

Filer Name
Roc Childcare and Development Center
EIN
27-2530326
Phone
8046754101
Address
PO BOX 6415, RICHMOND, VA 23230

Signing Officer

Name
Timothy F Moyer
Title
Treasurer
Phone
8046754101
Signed
2016-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Moyer
Formed
2010
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
3

Preparer

Firm
Kimble
Address
6806 PARAGON PLACE SUITE 250, RICHMOND, VA 23230
Preparer
Kimbereley D Vanhuss
Phone
8046124380
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization's oversight or selection process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization adopted the provisions of fasc asc 740-10 (fasb fin 48) for uncertain tax positions on january 1, 2009. The organization has evaluated its tax positions and determined that its positions are more likely than not to be sustained on examination. The tax returns for the years 2012 through 2015 are open to examination by federal, state, and local authorities.

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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt062683
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt110835
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt14780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt13150
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ZACHARY RYDER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt062683
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt118765
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL OFFICER REVIEWS THE FORM 990 BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DISCLOSURES ARE MADE TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ALLOWS ANYONE TO VIEW ALL FINANCIAL STATEMENTS, FORM 990S, AND OTHER ORGANIZATIONAL DOCUMENTS AT THE MAIN OFFICE. FURTHERMORE, THE ORGANIZATION PLACES COPIES OF ITS FINANCIALS STATEMENTS WITHIN ITS BUILDING FOR ANYONE TO HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CELEBRATION CHURCH AND OUTREACH MINISTRY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOVE OF JESUS EAST INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ROC REAL ESTATE FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3LOVE OF JESUS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4ROC FITNESS CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5JESUS COUTURE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6THE ROC CAFE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7ROC TRANSPORTATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0541991151
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1202444845
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2262934631
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3200366875
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4270675452
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5270672805
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6270675414
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7270672324
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt7SUPPORT CELEBRATION CHURCH AND OUTREACH MINISTRY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3LINE 11A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt5LINE 11B, II

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