Civic Intelligence

Children First Learning Center Foundation Inc

990 • Fiscal year 2016 • EIN 27-3414825

Oct 01, 2015 to Sep 30, 2016 • Filed on Dec 01, 2016

Organization ProfileN/A
807 Merrillville RoadCrown Point, IN 46307

(219) 663-3678

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

57th percentile

5.5%

Higher net margin than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$45,192

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

93rd percentile

83%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$113,835

Up $51,465 (+83%) from 2015

Net Assets

Up

$110,671

Up $53,193 (+93%) from 2015

Liabilities

Down

$3,164

Down $1,728 (-35%) from 2015

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin57th percentile

Revenue

Up

$973,880

Up $98,252 (+11%) from 2015

Expenses

Up

$920,687

Up $82,267 (+9.8%) from 2015

Net Income

Up

$53,193

Up $15,985 (+43%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$400K$300K$200K$100K$0-$100KAssets 2012: $5,265Liabilities 2012: $9,822Net Assets 2012: -$4,5572012Assets 2014: $21,575Liabilities 2014: $1,305Net Assets 2014: $20,2702014Assets 2015: $62,370Liabilities 2015: $4,892Net Assets 2015: $57,4782015Assets 2016: $113,835Liabilities 2016: $3,164Net Assets 2016: $110,6712016Assets 2017: $72,899Liabilities 2017: $3,197Net Assets 2017: $69,7022017Assets 2019: $115,798Liabilities 2019: $5,501Net Assets 2019: $110,2972019Assets 2020: $130,349Liabilities 2020: $12,633Net Assets 2020: $117,7162020Assets 2021: $144,335Liabilities 2021: $21,324Net Assets 2021: $123,0112021Assets 2022: $311,483Liabilities 2022: $2,496Net Assets 2022: $308,9872022Assets 2025: $155,706Liabilities 2025: $9,685Net Assets 2025: $146,0212025

Highlighted filing

2016

Assets$113,835
Liabilities$3,164
Net Assets$110,671
Open 2016 Filing

Operations Trend

Revenue Growth64th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $428,4192012Revenue 2014: $711,510Expenses 2014: $706,642Net Income 2014: $4,8682014Revenue 2015: $875,628Expenses 2015: $838,420Net Income 2015: $37,2082015Revenue 2016: $973,880Expenses 2016: $920,687Net Income 2016: $53,1932016Revenue 2017: $946,625Expenses 2017: $1,009,958Net Income 2017: -$63,3332017Revenue 2019: $742,297Expenses 2019: $730,659Net Income 2019: $11,6382019Revenue 2020: $792,705Expenses 2020: $785,285Net Income 2020: $7,4202020Revenue 2021: $763,021Expenses 2021: $756,319Net Income 2021: $6,7022021Revenue 2022: $1,079,214Expenses 2022: $893,238Net Income 2022: $185,9762022Revenue 2025: $1,007,124Expenses 2025: $1,050,007Net Income 2025: -$42,8832025

Highlighted filing

2016

Revenue$973,880
Expenses$920,687
Net Income$53,193
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Dec 1, 2016
Return Version
2015v3.0
Gross Receipts
$973,880
Mission and Program Overview

Mission

We provide age-appropriate care

We provide age-appropriate care and learning in a safe and open enviornment. Our goal is to help build children with self-confidence and a strong sense of self direction

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,294$55,273▲ $30,979
Accounts Receivable$38,076$22,321▼ $15,755
Savings and Temporary Cash Investments-$19,396-
Land, Buildings, and Equipment, Net-$16,845-
Total Assets$62,370$113,835▲ $51,465
Liabilities
Deferred Revenue-$2,189-
Other Liabilities$4,892$975▼ $3,917
Total Liabilities$4,892$3,164▼ $1,728
Net Assets / Fund Balance
Unrestricted Net Assets$57,478$110,671▲ $53,193
Total Net Assets Fund Balance$57,478$110,671▲ $53,193
Total Liabilities and Net Assets / Fund Balance$62,370$113,835▲ $51,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,845$3,001$19,846
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Candace ZiesePresidentFT$45,192$45,192
Sarah PriestasSecretaryFT$34,524$34,524

Board Members and Trustees

NameTitle
Susan BiekerVice President
Charles MokDirector
Debbie MallotDirector
Kenneth ZieseDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$973,673
Investment Income
$207
Other Revenue
$0
Change in Net Assets
$53,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,690
Salaries, Compensation, and Employee Benefits$440,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,164$0$0$325,164
Occupancy$147,370$0$0$147,370
Current Officers, Directors, Trustees, and Key Employees$79,716$0$0$79,716
Payroll Taxes$28,795$0$0$28,795
Office Expenses$0$15,444$0$15,444
Other Expenses$14,199$0$0$14,199
Insurance$7,728$0$0$7,728
Pension Plan Contributions$7,322$0$0$7,322
Advertising$5,345$0$0$5,345
Depreciation Depletion$3,001$0$0$3,001
Fees for Services Accounting$0$2,895$0$2,895
Fees for Services Legal$0$595$0$595
Total Functional Expenses$893,704$26,983$0$920,687
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
Garnishment$975
Payroll Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Children First Learning Center
EIN
27-3414825
Phone
2196633678
Address
807 MERRILLVILLE ROAD, CROWN POINT, IN 46307

Signing Officer

Name
Candace Ziese
Title
Director
Phone
2196633678
Signed
2016-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candace Ziese
Formed
2010
Legal Domicile
In
Voting Board Members
5
Independent Board Members
4
Employees
41
Volunteers
0

Preparer

Firm
Adamczyk & France CPA Pc
Address
11350 BROADWAY, CROWN POINT, IN 46307-7104
Preparer
Thomas E Adamczyk
Phone
2192261620
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“Candace ziese and kenneth ziese are husband and wife”

Pt VI, Line 11B

“The board members are given a copy of the tax return”

Pt VI, Line 11B

“At the annual meeting prior to filing the return”

Pt VI, Line 15A

“The president's salary is voted on at the annual meeting”

Pt VI, Line 15B

“The employees wages are reviewed and approved by the board”

Pt VI, Line 7B

“The board approves any governance”

Raw XML Appendix348 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CANDACE ZIESE AND KENNETH ZIESE ARE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE GIVEN A COPY OF THE TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE ANNUAL MEETING PRIOR TO FILING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT'S SALARY IS VOTED ON AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EMPLOYEES WAGES ARE REVIEWED AND APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD APPROVES ANY GOVERNANCE
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IRS990/TotalLiabilitiesBOYAmt04892
IRS990/TotalLiabilitiesEOYAmt03164
IRS990/TotalLiabilitiesGrp/BOYAmt04892
IRS990/TotalLiabilitiesGrp/EOYAmt03164
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057478
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110671
IRS990/TotalProgramServiceExpensesAmt0893704
IRS990/TotalProgramServiceRevenueAmt0973673
IRS990/TotalReportableCompFromOrgAmt079716
IRS990/TotalRevenueGrp/ExclusionAmt0973880
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0973880
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt062370
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057478
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CROWN POINT
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046307
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CANDACE ZIESE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02196633678
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
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ReturnHeader/Filer/PhoneNum02196633678
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CROWN POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0463077104
ReturnHeader/PreparerPersonGrp/PhoneNum02192261620
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS E ADAMCZYK
ReturnHeader/ReturnTs02017-01-23T15:12:43-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$113,835
Liabilities
$3,164
Net assets
$110,671
Revenue
$973,880
Expenses
$920,687
Net income
$53,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.15$1.01$1.05$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.31$1.08$0.89$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.02$0.12$0.76$0.76$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.01$0.12$0.79$0.79$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.11$0.74$0.73$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.95$1.01$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.97$0.92$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.88$0.84$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.71$0.71$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.00$0.43