Civic Intelligence

Crossroads Early Learning Center II Inc.

990 • Fiscal year 2020 • EIN 30-0710708

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 27, 2021

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

68th percentile

0.18x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.05x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

51st percentile

6.6%

Higher net margin than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$67,768

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

85th percentile

59%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

-0.9%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$215,854

Up $80,102 (+59%) from 2019

Net Assets

Up

$176,005

Up $56,256 (+47%) from 2019

Liabilities

Up

$39,849

Up $23,846 (+149%) from 2019

Revenue

Down

$852,481

Down $7,803 (-0.9%) from 2019

Expenses

Down

$796,225

Down $30,803 (-3.7%) from 2019

Net Income

Up

$56,256

Up $23,000 (+69%) from 2019

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

2020

Assets$215,854
Liabilities$39,849
Net Assets$176,005

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

2020

Revenue$852,481
Expenses$796,225
Net Income$56,256
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 27, 2021
Return Version
2020v4.0
Gross Receipts
$852,481
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.

Crossroads elc offers a safe environment for children to learn and grow emotionally, intellectually and spiritually. The formal curriculum offers children a fun and challenging learning environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,385$118,755▲ $53,370
Land, Buildings, and Equipment, Net$70,367$97,099▲ $26,732
Total Assets$135,752$215,854▲ $80,102
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,003$39,849▲ $23,846
Total Liabilities$16,003$39,849▲ $23,846
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,749$176,005▲ $56,256
Total Net Assets Fund Balance$119,749$176,005▲ $56,256
Total Liabilities and Net Assets / Fund Balance$135,752$215,854▲ $80,102

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,044$39,051$77,095
Other Land Buildings$59,055$15,475$74,530
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa AllardSchool DirecFT$67,768$67,768

Board Members and Trustees

NameTitle
John AndersonBoard Chairm
Bill DrokeBoard Member
Kayla CannonBoard Member
Rick HiltonBoard Member
Tava ForetBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$96,400
Program Service Revenue
$756,081
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$56,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$475,344
Other Expenses$320,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,448$5,300-$358,748
Occupancy$138,197$26,323-$164,520
Current Officers, Directors, Trustees, and Key Employees$3,388$64,380-$67,768
Payroll Taxes$27,993$5,332-$33,325
Other Employee Benefits$2,377$13,126-$15,503
Depreciation Depletion$14,457--$14,457
Insurance$11,589$2,207-$13,796
Other Expenses$11,369$97-$11,369
All Other Expenses$7,981$1,519-$9,500
Fees for Services Accounting$7,467$1,423-$8,890
Office Expenses$7,320$1,394-$8,714
Information Technology$5,752$1,096-$6,848
Interest$1,917$107-$2,024
Total Functional Expenses$673,921$122,304$0$796,225
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
Yes
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 15A

The organization will shortly be implementing a policy for the board to review comparative salary information.

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
John Anderson
Title
Board Chairman
Phone
7139045148
Signed
2021-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Anderson
Formed
2011
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
4
Employees
34
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 members of the board are volunteers. They assist with financial management for the school.

Form 990, Part III

Program service accomplishments, continued all of celc's 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. The curriculum is comprised of monthly thematic units as well as frog street press curriculum. Frog street press is a visual curriculum that uses music to teach phonics, mathematics, colors, and shapes. Each classroom teacher also follows the school's thematic unit for art and other fun learning activities. They provide breakfast, lunch and snacks. The center follows usda guidelines for childhood nutrition. In the before and after school program, celc serves the following schools: stephanie cravens, sheldon eca, sheldon lakes, garrett, and summerwood elementary. When the students arrive, they are provided with a healthy snack and their excellent teachers are available to help with homework. They have daily chapel; the 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, 2020, the church (includes celc) had no uncertain tax positions that qualify for recognition or disclosure in the financial statements."

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONSOLIDATED FINANCIAL STATEMENTS STATED THAT "AS OF DECEMBER 31, 2020, THE CHURCH (INCLUDES CELC) HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS."
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NON-DISCRIMINATION POLICY IS ON THEIR WEBSITE AND IN THEIR PARENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR FINANCIAL AID ARE AWARDED. NO CONTRIBUTIONS ARE SOLICITED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVED PAYCHECK PROTECTION PROGRAM GRANT MONEY IN 2020 FROM THE SMALL BUSINESS ADMINSTRATION IN RESPONSE TO COVID-19.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOUR MEMBERS OF THE BOARD ARE VOLUNTEERS. THEY ASSIST WITH FINANCIAL MANAGEMENT FOR THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICE ACCOMPLISHMENTS, CONTINUED ALL OF CELC'S 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. THE CURRICULUM IS COMPRISED OF MONTHLY THEMATIC UNITS AS WELL AS FROG STREET PRESS CURRICULUM. FROG STREET PRESS IS A VISUAL CURRICULUM THAT USES MUSIC TO TEACH PHONICS, MATHEMATICS, COLORS, AND SHAPES. EACH CLASSROOM TEACHER ALSO FOLLOWS THE SCHOOL'S THEMATIC UNIT FOR ART AND OTHER FUN LEARNING ACTIVITIES. THEY PROVIDE BREAKFAST, LUNCH AND SNACKS. THE CENTER FOLLOWS USDA GUIDELINES FOR CHILDHOOD NUTRITION. IN THE BEFORE AND AFTER SCHOOL PROGRAM, CELC SERVES THE FOLLOWING SCHOOLS: STEPHANIE CRAVENS, SHELDON ECA, SHELDON LAKES, GARRETT, AND SUMMERWOOD ELEMENTARY. WHEN THE STUDENTS ARRIVE, THEY ARE PROVIDED WITH A HEALTHY SNACK AND THEIR EXCELLENT TEACHERS ARE AVAILABLE TO HELP WITH HOMEWORK. THEY HAVE DAILY CHAPEL; THE 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/ExplanationTxt4THE ORGANIZATION WILL SHORTLY BE IMPLEMENTING A POLICY FOR THE BOARD TO REVIEW COMPARATIVE SALARY INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING 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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAID
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CROSSROADS FELLOWSHIP CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CROSSROADS FELLOWSHIP CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2CROSSROADS FELLOWSHIP CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0215854
IRS990/TotalAssetsGrp/BOYAmt0135752
IRS990/TotalAssetsGrp/EOYAmt0215854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt096400
IRS990/TotalEmployeeCnt034
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122304
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0673921
IRS990/TotalFunctionalExpensesGrp/TotalAmt0796225
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016003
IRS990/TotalLiabilitiesEOYAmt039849
IRS990/TotalLiabilitiesGrp/BOYAmt016003
IRS990/TotalLiabilitiesGrp/EOYAmt039849
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119749
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176005
IRS990/TotalProgramServiceExpensesAmt0673921
IRS990/TotalProgramServiceRevenueAmt0756081
IRS990/TotalReportableCompFromOrgAmt067768
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0756081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0852481
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215854
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012110 E SAM HOUSTON PKWY N
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CROSSROADSELC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07139045148
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROSSROADS EARLY LEARNING CENTER II
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0CROS
ReturnHeader/Filer/EIN0300710708
ReturnHeader/Filer/PhoneNum07139045148
ReturnHeader/Filer/USAddress/AddressLine1Txt012110 E SAM HOUSTON PARKWAY N
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077044
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461947952
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COX AND ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021960 HIGHWAY 242
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW CANEY

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