Civic Intelligence

Childwise Institute

990 • Fiscal year 2016 • EIN 27-4470144

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 16, 2017

500 S Lamborn StreetHelena, MT 59601

(877) 829-5500

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

55th percentile

0.00x

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

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

Net Margin

90th percentile

43%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

99th percentile

$150,434

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 35.0% of source-year revenue.

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

Asset Growth

95th percentile

214%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

94th percentile

119%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Up

$268,289

Up $182,789 (+214%) from 2015

Net Assets

Up

$268,289

Up $182,789 (+214%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$429,825

Up $233,136 (+119%) from 2015

Expenses

Up

$247,036

Up $35,950 (+17%) from 2015

Net Income

Up

$182,789

Up $197,186 (+1370%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2012: $0Liabilities 2012: $131,436Net Assets 2012: -$131,4362012Assets 2013: $87,923Liabilities 2013: $0Net Assets 2013: $87,9232013Assets 2015: $85,500Liabilities 2015: $0Net Assets 2015: $85,5002015Assets 2016: $268,289Liabilities 2016: $0Net Assets 2016: $268,2892016Assets 2017: $514,545Liabilities 2017: $0Net Assets 2017: $514,5452017Assets 2018: $465,865Liabilities 2018: $0Net Assets 2018: $465,8652018Assets 2019: $892,437Liabilities 2019: $708,746Net Assets 2019: $183,6912019Assets 2020: $691,293Liabilities 2020: $515,965Net Assets 2020: $175,3282020Assets 2021: $904,033Liabilities 2021: $747,447Net Assets 2021: $156,5862021Assets 2022: $1,060Liabilities 2022: $6,373Net Assets 2022: -$5,3132022Assets 2024: $2,186Liabilities 2024: $1,000Net Assets 2024: $1,1862024

Highlighted filing

2016

Assets$268,289
Liabilities$0
Net Assets$268,289

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $170,1842012Expenses 2013: $96,2242013Revenue 2015: $196,689Expenses 2015: $211,086Net Income 2015: -$14,3972015Revenue 2016: $429,825Expenses 2016: $247,036Net Income 2016: $182,7892016Revenue 2017: $367,719Expenses 2017: $360,421Net Income 2017: $7,2982017Revenue 2018: $347,808Expenses 2018: $308,376Net Income 2018: $39,4322018Revenue 2019: $452,929Expenses 2019: $503,274Net Income 2019: -$50,3452019Revenue 2020: $513,750Expenses 2020: $518,996Net Income 2020: -$5,2462020Revenue 2021: $588,492Expenses 2021: $606,747Net Income 2021: -$18,2552021Revenue 2022: $23,143Expenses 2022: $54,375Net Income 2022: -$31,2322022Revenue 2024: $35Expenses 2024: $20Net Income 2024: $152024

Highlighted filing

2016

Revenue$429,825
Expenses$247,036
Net Income$182,789
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 16, 2017
Return Version
2015v3.0
Gross Receipts
$429,825
Mission and Program Overview

Mission

The mission of the childwise institute is to elevate the well-being of vulnerable children by accelerating awareness, knowledge, protection and funding around child well-being issues.

The mission of the Childwise Institute is to elevate the well being of vulnerable children by accelerating awareness, knowledge, protection and funding around child well being issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Assets Total$85,500$268,289▲ $182,789
Total Assets$85,500$268,289▲ $182,789
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$85,500$268,289▲ $182,789
Total Net Assets Fund Balance$85,500$268,289▲ $182,789
Total Liabilities and Net Assets / Fund Balance$85,500$268,289▲ $182,789

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$268,289--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis ManaloBoard President
Darryl JamesPast President
Dee IncoronatoBoard Member
Dr Eric ArzubiBoard Member
Jim FitzgeraldBoard Member
John WatsonBoard Member
Katherine CurtisBoard Member
Robert AndaBoard Member
Schylar Canfield-BaberBoard Member
Todd GarrisonExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$366,801
Program Service Revenue
$61,665
Investment Income
$0
Other Revenue
$1,359
All Other Contributions
$366,801
Change in Net Assets
$182,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$247,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$63,837--$63,837
Other Expenses$10,495$18,120-$10,495
Office Expenses$9,450--$9,450
All Other Expenses$9,266--$9,266
Travel$7,224--$7,224
Advertising$6,679--$6,679
Fees for Services Accounting$2,450--$2,450
Fees for Services Legal$20--$20
Total Functional Expenses$228,916$18,120$0$247,036
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

Childwise Institute entered into a management agreement with Intermountain Deaconess Children's Services as part of the agreement, Intermoutnain Deaconess Children's Services provides employees, supplies and facilities to Childwise Institute and charges the management fee based on actual costs.

Form 990, Part VI, Section B, line 11

Management and the board are provided a copy of the draft form 990 prior to filing and offered time to review and ask questions.

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

The policy on prohibition of dual relationships and the code of conduct policy require regular monitoring and enforcement of potential conflicts of interest.

Form 990, Part VI, Section B, line 15

No wages are paid from Childwise Institute. However, Childwise Institute contracts with Intermountain Deaconess Children's Services for management. Intermountain Deaconess Children's Services' contracts with a personnel professional to determine market value of new positions and changes in existing positions within the organization.

Form 990, Part VI, Section C, line 19

Available Upon Request

Filing and Contact Details

Filer

Filer Name
Childwise Institute
EIN
27-4470144
Phone
8778295500
Address
500 S Lamborn Street, Helena, MT 59601

Signing Officer

Name
Jim Fitzgerald
Title
Board Member
Phone
8778295500
Signed
2017-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Fitzgerald
Formed
2011
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Wipfli LLP
Address
PO Box 1699, Helena, MT 59624
Preparer
Nathan D McCarthy CPA
Phone
4064425520
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other Professional: Program service expenses 63,837. Management and general expenses 0. Fundraising expenses 0. Total expenses 63,837.

Form 990, Part IX, line 24E

Related Party pension accruals allocated to Childwise: Program service expenses 3,724. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,724. Equipment: Program service expenses 2,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,625. Personnel & Training: Program service expenses 1,817. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,817. Bank Charges: Program service expenses 997. Management and general expenses 0. Fundraising expenses 0. Total expenses 997. Miscellaneous: Program service expenses 103. Management and general expenses 0. Fundraising expenses 0. Total expenses 103.

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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0143234
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt07200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jim Fitzgerald
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Board Member
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0150434
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Childwise Institute entered into a management agreement with Intermountain Deaconess Children's Services as part of the agreement, Intermoutnain Deaconess Children's Services provides employees, supplies and facilities to Childwise Institute and charges the management fee based on actual costs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management and the board are provided a copy of the draft form 990 prior to filing and offered time to review and ask questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The policy on prohibition of dual relationships and the code of conduct policy require regular monitoring and enforcement of potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No wages are paid from Childwise Institute. However, Childwise Institute contracts with Intermountain Deaconess Children's Services for management. Intermountain Deaconess Children's Services' contracts with a personnel professional to determine market value of new positions and changes in existing positions within the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Professional: Program service expenses 63,837. Management and general expenses 0. Fundraising expenses 0. Total expenses 63,837.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Related Party pension accruals allocated to Childwise: Program service expenses 3,724. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,724. Equipment: Program service expenses 2,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,625. Personnel & Training: Program service expenses 1,817. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,817. Bank Charges: Program service expenses 997. Management and general expenses 0. Fundraising expenses 0. Total expenses 997. Miscellaneous: Program service expenses 103. Management and general expenses 0. Fundraising expenses 0. Total expenses 103.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 24e
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Intermountain Deaconess Childrens Services
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810231775
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Treatment Center
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0500 S Lamborn
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Helena
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt018754
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1133715
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt294568
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Costs
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Actual Costs
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Actual Costs
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Intermountain Deaconess Childrens Services
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1INtermountain Deaconess Childrens Services
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Intermountain Deaconess Childrens Services
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt085500
IRS990/TotalAssetsEOYAmt0268289
IRS990/TotalAssetsGrp/BOYAmt085500
IRS990/TotalAssetsGrp/EOYAmt0268289
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0366801
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018120
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228916
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247036
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt085500
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268289
IRS990/TotalOtherCompensationAmt07200
IRS990/TotalProgramServiceExpensesAmt0228916
IRS990/TotalProgramServiceRevenueAmt061665
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063024
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429825
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt085500

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