Civic Intelligence

Crossroads Early Learning Center II Inc.

990 • Fiscal year 2019 • EIN 30-0710708

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 01, 2020

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

66th percentile

0.12x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

3.9%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$60,884

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$135,752

Up $24,479 (+22%) from 2018

Net Assets

Up

$119,749

Up $33,256 (+38%) from 2018

Liabilities

Down

$16,003

Down $8,777 (-35%) from 2018

Revenue

Up

$860,284

Up $127,535 (+17%) from 2018

Expenses

Up

$827,028

Up $71,396 (+9.4%) from 2018

Net Income

Up

$33,256

Up $56,139 (+245%) from 2018

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

2019

Assets$135,752
Liabilities$16,003
Net Assets$119,749

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

2019

Revenue$860,284
Expenses$827,028
Net Income$33,256
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 1, 2020
Return Version
2019v5.0
Gross Receipts
$860,284
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$83,068$70,367▼ $12,701
Cash and Non-Interest-Bearing Accounts$25,673$65,385▲ $39,712
Total Assets$111,273$135,752▲ $24,479
Other Assets Total$2,532--
Liabilities
Mortgage Notes Payable Secured by Investment Property$24,630$16,003▼ $8,627
Accounts Payable and Accrued Expenses$150--
Total Liabilities$24,780$16,003▼ $8,777
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$86,493$119,749▲ $33,256
Total Net Assets Fund Balance$86,493$119,749▲ $33,256
Total Liabilities and Net Assets / Fund Balance$111,273$135,752▲ $24,479

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,184$33,911$77,095
Other Land Buildings$27,183$45,785$72,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa AllardSchool DirecFT$60,884$60,884

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$860,284
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$33,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$524,302
Other Expenses$302,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$401,216$5,695-$406,911
Occupancy$122,048$19,868-$141,916
Current Officers, Directors, Trustees, and Key Employees$3,044$57,840-$60,884
Payroll Taxes$32,765$5,334-$38,099
Other Employee Benefits$4,733$13,675-$18,408
Depreciation Depletion$14,261--$14,261
Insurance$11,288$1,838-$13,126
Other Expenses$10,329$71-$10,329
Information Technology$6,661$1,084-$7,745
Fees for Services Accounting$6,523$1,062-$7,585
Office Expenses$6,434$1,048-$7,482
All Other Expenses$1,718$279-$1,997
Interest$1,121--$1,121
Total Functional Expenses$719,234$107,794$0$827,028
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 35% controlled entity
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
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 board.

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

Board members are required to disclose all potential conflicts of interest. If such a conflict is deemed to exist, that board member will be recused from discussion or related 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
2020-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Anderson
Formed
2011
Voting Board Members
3
Independent Board Members
3
Employees
37
Volunteers
3

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

The three members of the board are all volunteers. They assist with financial management for the school.

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.

Financial Statement Notes

Schedule D, Page 3, Part X

The consolidated financial statements stated that "as of december 31, 2019 the church (includes celc) had no uncertain tax positions that qualify for recognition or exposure in the financial statements".

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONSOLIDATED FINANCIAL STATEMENTS STATED THAT "AS OF DECEMBER 31, 2019 THE CHURCH (INCLUDES CELC) HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR EXPOSURE IN THE FINANCIAL STATEMENTS".
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NON-DISCRIMINATION POLICY IS ON THEIR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR FINANCIAL AID ARE AWARDED. NO CONTRIBUTIONS ARE SOLICITED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE THREE MEMBERS OF THE BOARD ARE ALL VOLUNTEERS. THEY ASSIST WITH FINANCIAL MANAGEMENT FOR THE SCHOOL.
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 BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. IF SUCH A CONFLICT IS DEEMED TO EXIST, THAT BOARD MEMBER WILL BE RECUSED FROM DISCUSSION OR RELATED VOTE ON THE BUSINESS MATTER IN QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CROSSROADS FELLOWSHIP CHURCH
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0719234
IRS990/TotalFunctionalExpensesGrp/TotalAmt0827028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024780
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IRS990/TotalLiabilitiesGrp/BOYAmt024780
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0119749
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IRS990/TotalProgramServiceRevenueAmt0860284
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0860284
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0860284
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IRS990/WebsiteAddressTxt0WWW.CROSSROADSELC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNNY ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07139045148
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROSSROADS EARLY LEARNING CENTER II
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0CROS
ReturnHeader/Filer/EIN0300710708
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0527812E9A9791E90833F45F7A1CEC5B4D23EED2A
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt045.27.221.79
ReturnHeader/FilingSecurityInformation/IPDt02020-11-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:17:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461947952
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COX AND ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021960 HIGHWAY 242
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW CANEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077357
ReturnHeader/PreparerPersonGrp/PhoneNum02813998153
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA A COX
ReturnHeader/ReturnTs02020-11-05T12:17:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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