Civic Intelligence

Crossroads Early Learning Center II Inc.

990 • Fiscal year 2018 • EIN 30-0710708

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 01, 2019

12110 E Sam Houston Parkway NHouston, TX 77044

(713) 904-5148

Siviq Scores

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

Liabilities / Assets

74th percentile

0.22x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$63,571

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

6th percentile

-29%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$111,273

Down $46,178 (-29%) from 2017

Net Assets

Down

$86,493

Down $70,958 (-45%) from 2017

Liabilities

Up

$24,780

Up $24,780 from 2017

Revenue

Up

$732,749

Up $75,549 (+11%) from 2017

Expenses

Up

$755,632

Up $109,615 (+17%) from 2017

Net Income

Down

-$22,883

Down $34,066 (-305%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $157,451Liabilities 2017: $0Net Assets 2017: $157,4512017Assets 2018: $111,273Liabilities 2018: $24,780Net Assets 2018: $86,4932018Assets 2019: $135,752Liabilities 2019: $16,003Net Assets 2019: $119,7492019Assets 2020: $215,854Liabilities 2020: $39,849Net Assets 2020: $176,0052020Assets 2021: $229,680Liabilities 2021: $33,682Net Assets 2021: $195,9982021Assets 2022: $450,643Liabilities 2022: $2,748Net Assets 2022: $447,8952022Assets 2023: $537,601Liabilities 2023: $2,611Net Assets 2023: $534,9902023Assets 2024: $277,656Liabilities 2024: $187Net Assets 2024: $277,4692024

Highlighted filing

2018

Assets$111,273
Liabilities$24,780
Net Assets$86,493

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $657,200Expenses 2017: $646,017Net Income 2017: $11,1832017Revenue 2018: $732,749Expenses 2018: $755,632Net Income 2018: -$22,8832018Revenue 2019: $860,284Expenses 2019: $827,028Net Income 2019: $33,2562019Revenue 2020: $852,481Expenses 2020: $796,225Net Income 2020: $56,2562020Revenue 2021: $824,105Expenses 2021: $804,112Net Income 2021: $19,9932021Revenue 2022: $1,211,919Expenses 2022: $979,317Net Income 2022: $232,6022022Revenue 2023: $1,128,681Expenses 2023: $1,041,586Net Income 2023: $87,0952023Revenue 2024: $903,716Expenses 2024: $1,163,364Net Income 2024: -$259,6482024

Highlighted filing

2018

Revenue$732,749
Expenses$755,632
Net Income-$22,883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$732,749
Mission and Program Overview

Mission

At crossroads elc we offer a safe environment for children to learn and grow emotionally, intellectually and spiritually. Our formal curriculum offers children a fun and challenging learning environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$107,480$83,068▼ $24,412
Cash and Non-Interest-Bearing Accounts$47,439$25,673▼ $21,766
Total Assets$157,451$111,273▼ $46,178
Other Assets Total$2,532$2,532→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property-$24,630-
Accounts Payable and Accrued Expenses-$150-
Total Liabilities$0$24,780▲ $24,780
Net Assets / Fund Balance
Unrestricted Net Assets$157,451$86,493▼ $70,958
Total Net Assets Fund Balance$157,451$86,493▼ $70,958
Total Liabilities and Net Assets / Fund Balance$157,451$111,273▼ $46,178

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$46,764$28,771$75,535
Other Land Buildings$36,304$36,664$72,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa AllardSchool DirecFT$56,500$7,071$63,571

Board Members and Trustees

NameTitle
Johnny AndersonBoard Chairm
Rick HiltonBoard Member
Tava ForetBoard Member
Delma FloresSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$732,749
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-22,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$462,484
Other Expenses$253,148
Grants and Similar Amounts Paid$40,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$358,287$5,309-$363,596
Occupancy$96,917$15,777-$112,694
Current Officers, Directors, Trustees, and Key Employees$2,500$54,000-$56,500
Grants to Domestic Orgs$40,000--$40,000
Payroll Taxes$29,266$4,764-$34,030
Insurance$13,139$2,139-$15,278
Depreciation Depletion$14,157--$14,157
Other Expenses$12,209$294-$12,503
Other Employee Benefits$1,461$6,897-$8,358
Office Expenses$6,816$1,109-$7,925
Information Technology$5,458$889-$6,347
Fees for Services Accounting$3,091$503-$3,594
All Other Expenses$2,384$388-$2,772
Total Functional Expenses$663,563$92,069$0$755,632
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crossroads Fellowship ChurchHouston, TX501c3Transfer Funds$40,000
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
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, Page 6, Part VI, Line 11B

The draft 990 is provided to the board for their review. Once all questions have been resolved, the 990 is e-filed. A copy of the final 990 is sent to the organization.

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

Board members are required to disclose a potential conflict of interests. If such a conflict is deemed to exist, that board member will be recused from discussion or vote on the business matter in question.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Crossroads Early Learning Center Ii
EIN
30-0710708
Phone
7139045148
Address
12110 E SAM HOUSTON PARKWAY N, HOUSTON, TX 77044

Signing Officer

Name
Johnny Anderson
Title
Board Chairman
Phone
7139045148
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Anderson
Formed
2011
Voting Board Members
4
Independent Board Members
4
Employees
35
Volunteers
5

Preparer

Firm
Cox and Associates Cpas LLC
Address
21960 HIGHWAY 242, NEW CANEY, TX 77357
Preparer
Cynthia a Cox
Phone
2813998153
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Four of the directors are volunteers and are involved in overview of the school's activities. Our regular volunteer sets up activities in the pre-k classroom and assists the teacher as needed.

Form 990, Part III

Program service accomplishments, continued all of our teachers are of the highest quality. They have a minimum education of a high school diploma, however several have college degrees. Each teacher goes through over 30 training hours per year including pediatric cpr and first aid. All teachers have completed an fbi finger- printing and a background check. Our curriculum is comprised of monthly thematic units as well as frog street press, learning without tears and the abeka curriculum. Frog street press is a visual curriculum that uses music to teach phonics, mathematics, colors, and shapes. Abeka is highly focused on phonics, writing, and character development. Each classroom teacher also follows the school's thematic unit for art and other fun learning activities. We provide breakfast, lunch and snacks. Our center follows usda guidelines for childhood nutrition. In our before and after school program we service the following schools: stephanie cravens, sheldon eca, sheldon lakes, garrett, royalwood, summerwood, & lakeshore elementary. When the students arrive, they are provided with a healthy snack and our excellent teachers are available to help with home-work. We have daily chapel; our students memorize a bible verse monthly. They also enjoy free time on the playground, crafts, and learning centers.

Form 990, Part XI, Line 9

Crossroads elc and crossroads fellowship church of houston are commonly controlled entities under us generally accepted accounting practices. Their combined financial statements are reviewed annually. When the elc's book were set up, not all of the assets were recorded correctly for prior years. This entry correctly states the beginning balances for cash, fixed assets, and depreciation for the elc's 990.

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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CROSSROADS FELLOWSHIP CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0760052492
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt012110 E SAM HOUSTON PKWY N
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HOUSTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE CHURCH AND ELC ARE COMMONLY CONTROLLED ENTITIES UNDER GAAP AND THE ELC ASSISTS THE CHURCH ON OCCASION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOUR OF THE DIRECTORS ARE VOLUNTEERS AND ARE INVOLVED IN OVERVIEW OF THE SCHOOL'S ACTIVITIES. OUR REGULAR VOLUNTEER SETS UP ACTIVITIES IN THE PRE-K CLASSROOM AND ASSISTS THE TEACHER AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICE ACCOMPLISHMENTS, CONTINUED ALL OF OUR TEACHERS ARE OF THE HIGHEST QUALITY. THEY HAVE A MINIMUM EDUCATION OF A HIGH SCHOOL DIPLOMA, HOWEVER SEVERAL HAVE COLLEGE DEGREES. EACH TEACHER GOES THROUGH OVER 30 TRAINING HOURS PER YEAR INCLUDING PEDIATRIC CPR AND FIRST AID. ALL TEACHERS HAVE COMPLETED AN FBI FINGER- PRINTING AND A BACKGROUND CHECK. OUR CURRICULUM IS COMPRISED OF MONTHLY THEMATIC UNITS AS WELL AS FROG STREET PRESS, LEARNING WITHOUT TEARS AND THE ABEKA CURRICULUM. FROG STREET PRESS IS A VISUAL CURRICULUM THAT USES MUSIC TO TEACH PHONICS, MATHEMATICS, COLORS, AND SHAPES. ABEKA IS HIGHLY FOCUSED ON PHONICS, WRITING, AND CHARACTER DEVELOPMENT. EACH CLASSROOM TEACHER ALSO FOLLOWS THE SCHOOL'S THEMATIC UNIT FOR ART AND OTHER FUN LEARNING ACTIVITIES. WE PROVIDE BREAKFAST, LUNCH AND SNACKS. OUR CENTER FOLLOWS USDA GUIDELINES FOR CHILDHOOD NUTRITION. IN OUR BEFORE AND AFTER SCHOOL PROGRAM WE SERVICE THE FOLLOWING SCHOOLS: STEPHANIE CRAVENS, SHELDON ECA, SHELDON LAKES, GARRETT, ROYALWOOD, SUMMERWOOD, & LAKESHORE ELEMENTARY. WHEN THE STUDENTS ARRIVE, THEY ARE PROVIDED WITH A HEALTHY SNACK AND OUR EXCELLENT TEACHERS ARE AVAILABLE TO HELP WITH HOME-WORK. WE HAVE DAILY CHAPEL; OUR STUDENTS MEMORIZE A BIBLE VERSE MONTHLY. THEY ALSO ENJOY FREE TIME ON THE PLAYGROUND, CRAFTS, AND LEARNING CENTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT 990 IS PROVIDED TO THE BOARD FOR THEIR REVIEW. ONCE ALL QUESTIONS HAVE BEEN RESOLVED, THE 990 IS E-FILED. A COPY OF THE FINAL 990 IS SENT TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO DISCLOSE A POTENTIAL CONFLICT OF INTERESTS. IF SUCH A CONFLICT IS DEEMED TO EXIST, THAT BOARD MEMBER WILL BE RECUSED FROM DISCUSSION OR VOTE ON THE BUSINESS MATTER IN QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CROSSROADS ELC AND CROSSROADS FELLOWSHIP CHURCH OF HOUSTON ARE COMMONLY CONTROLLED ENTITIES UNDER US GENERALLY ACCEPTED ACCOUNTING PRACTICES. THEIR COMBINED FINANCIAL STATEMENTS ARE REVIEWED ANNUALLY. WHEN THE ELC'S BOOK WERE SET UP, NOT ALL OF THE ASSETS WERE RECORDED CORRECTLY FOR PRIOR YEARS. THIS ENTRY CORRECTLY STATES THE BEGINNING BALANCES FOR CASH, FIXED ASSETS, AND DEPRECIATION FOR THE ELC'S 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CROSSROADS FELLOWSHIP CHURCH
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0755632
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IRS990/TotalLiabilitiesEOYAmt024780
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IRS990/TotalOtherCompensationAmt07071
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IRS990/TotalReportableCompFromOrgAmt056500
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt086493
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012110 E SAM HOUSTON PKWY N
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IRS990/WebsiteAddressTxt0WWW.CROSSROADSELC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNNY ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07139045148
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROSSROADS EARLY LEARNING CENTER II
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt045.27.221.79
ReturnHeader/FilingSecurityInformation/IPDt02019-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:13:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461947952

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