Civic Intelligence

Childwise Institute

990 • Fiscal year 2018 • EIN 27-4470144

Jul 01, 2017 to Jun 30, 2018 • Filed on May 22, 2019

500 S Lamborn StreetHelena, MT 59601

(406) 442-7920

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

99th percentile

$175,210

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 50.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

30th percentile

-9.5%

Faster asset growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

-5.4%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$465,865

Down $48,680 (-9.5%) from 2017

Net Assets

Down

$465,865

Down $48,680 (-9.5%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$347,808

Down $19,911 (-5.4%) from 2017

Expenses

Down

$308,376

Down $52,045 (-14%) from 2017

Net Income

Up

$39,432

Up $32,134 (+440%) from 2017

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

2018

Assets$465,865
Liabilities$0
Net Assets$465,865

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

2018

Revenue$347,808
Expenses$308,376
Net Income$39,432
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 22, 2019
Return Version
2017v2.3
Gross Receipts
$347,808
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 through awareness, knowledge, protection and funding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$111,140$72,501▼ $38,639
Cash and Non-Interest-Bearing Accounts-$42,492-
Total Assets$514,545$465,865▼ $48,680
Other Assets Total$403,405$350,872▼ $52,533
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$514,545$465,865▼ $48,680
Total Net Assets Fund Balance$514,545$465,865▼ $48,680
Total Liabilities and Net Assets / Fund Balance$514,545$465,865▼ $48,680

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$148,391--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$3,258,219$150,000▲ $92,737$18,041$3,842,915
2016$3,117,553$133,847▲ $11,059$4,240$3,258,219
2015$3,194,776$50,076▼ $15,299$112,000$3,117,553
2014$3,068,867$68,910▲ $56,999-$3,194,776
2013$2,717,530$161,237▲ $190,100-$3,068,867
Compensation and Service Providers

Employees

NameTitleOtherTotal
Elizabeth SaylorCFO$114,554$114,554

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$180,881
Program Service Revenue
$166,927
Investment Income
$0
Other Revenue
$0
All Other Contributions
$180,881
Change in Net Assets
$39,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$308,376
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
Travel$22,983--$22,983
Other Expenses$24,556$22,110-$22,110
Office Expenses$11,680--$11,680
All Other Expenses$9,174--$9,174
Fees for Services Other$6,899--$6,899
Conferences and Meetings$1,108--$1,108
Occupancy$350--$350
Total Functional Expenses$286,266$22,110$0$308,376
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
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
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, intermountain 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 11B

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

Policies are maintained on extranet website. Financial data is provided in summary in the organizations annual report provided to the community as of 6/30/2017 and 12/31/2018. Copies of form 990 are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Childwise Institute
EIN
27-4470144
Phone
4064427920
Address
500 S LAMBORN STREET, HELENA, MT 59601

Signing Officer

Name
Jim Fitzgerald
Title
CEO
Phone
4064427920
Signed
2019-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Fitzgerald
Formed
2011
Legal Domicile
Mt
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
24

Preparer

Firm
Wipfli Llp
Address
PO BOX 1699, HELENA, MT 59624
Preparer
Meghan Bronec CPA
Phone
4064425520
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Endowment funds are held as permanently restricted assets and the earnings on the funds are used based upon the donors' stipulations or the board properly designates. The funds may be used for operations, facility improvements, scholarships and capital improvements.

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IRS990/OtherExpensesGrp/Desc1CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc2RELATED PARTY OTHER BEN
IRS990/OtherExpensesGrp/Desc3INTERCOMPANY SUPPORT SE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022110
IRS990/OtherExpensesGrp/ProgramServicesAmt0121569
IRS990/OtherExpensesGrp/ProgramServicesAmt187947
IRS990/OtherExpensesGrp/ProgramServicesAmt224556
IRS990/OtherExpensesGrp/TotalAmt0121569
IRS990/OtherExpensesGrp/TotalAmt187947
IRS990/OtherExpensesGrp/TotalAmt224556
IRS990/OtherExpensesGrp/TotalAmt322110
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0111140
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt072501
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JIM FITZGERALD
IRS990/PriorPeriodAdjustmentsAmt0-88112
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt092823
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174104
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt092823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174104
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0221424
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0360421
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0146295
IRS990/PYRevenuesLessExpensesAmt07298
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0360421
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0367719
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt039432
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0166927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0180881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0221424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0366801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0151212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt097800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01018118
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0376247
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72570
IRS990ScheduleA/PublicSupportPY170Pct00.92580
IRS990ScheduleA/PublicSupportTotal170Amt0738842
IRS990ScheduleA/SubstantialContributorsTotAmt0279276
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0180881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0221424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0366801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0151212
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt097800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01018118
IRS990ScheduleA/TotalSupportAmt01018118
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.09000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03258219
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0150000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03842915
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt092737
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt018041
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03117553
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0133847
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03258219
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011059
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04240
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03194776
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050076
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03117553
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-15299
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0112000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03068867
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt068910
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03194776
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt056999
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02717530
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0161237
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03068867
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0190100
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0202481
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1148391
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERFUND TRANSFERS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED EXPENSE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.79000
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE HELD AS PERMANENTLY RESTRICTED ASSETS AND THE EARNINGS ON THE FUNDS ARE USED BASED UPON THE DONORS' STIPULATIONS OR THE BOARD PROPERLY DESIGNATES. THE FUNDS MAY BE USED FOR OPERATIONS, FACILITY IMPROVEMENTS, SCHOLARSHIPS AND CAPITAL IMPROVEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.12000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0350872
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08810
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JIM FITZGERALD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0175210

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