Civic Intelligence

Crossroads Early Learning Center II Inc.

990 • Fiscal year 2023 • EIN 30-0710708

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

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

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

7.7%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$109,552

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-6.9%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$537,601

Up $86,958 (+19%) from 2022

Net Assets

Up

$534,990

Up $87,095 (+19%) from 2022

Liabilities

Down

$2,611

Down $137 (-5.0%) from 2022

Revenue

Down

$1,128,681

Down $83,238 (-6.9%) from 2022

Expenses

Up

$1,041,586

Up $62,269 (+6.4%) from 2022

Net Income

Down

$87,095

Down $145,507 (-63%) from 2022

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

2023

Assets$537,601
Liabilities$2,611
Net Assets$534,990

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

2023

Revenue$1,128,681
Expenses$1,041,586
Net Income$87,095
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$1,128,681
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$307,370$367,782▲ $60,412
Land, Buildings, and Equipment, Net$143,273$169,819▲ $26,546
Total Assets$450,643$537,601▲ $86,958
Liabilities
Accounts Payable and Accrued Expenses$2,748$2,611▼ $137
Total Liabilities$2,748$2,611▼ $137
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$447,895$534,990▲ $87,095
Total Net Assets Fund Balance$447,895$534,990▲ $87,095
Total Liabilities and Net Assets / Fund Balance$450,643$537,601▲ $86,958

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$100,850$53,813$154,663
Equipment$68,969$57,781$126,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa AllardSchool DirecFT$86,608$22,944$109,552

Board Members and Trustees

NameTitle
John AndersonBoard Chairm
Barry HicksBoard Member
Bill DrokeBoard Member
Kayla CannonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$239,604
Program Service Revenue
$889,077
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$87,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$605,442
Other Expenses$436,144
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,720$5,300-$444,020
Occupancy$231,228$44,044-$275,272
Current Officers, Directors, Trustees, and Key Employees$5,478$104,074-$109,552
Payroll Taxes$36,475$6,948-$43,423
Office Expenses$31,726$2,158-$33,884
Depreciation Depletion$23,109--$23,109
Insurance$8,757$1,668-$10,425
Other Employee Benefits$7,095$1,352-$8,447
Information Technology$6,778$1,291-$8,069
Fees for Services Accounting-$4,795-$4,795
Fees for Services Other$3,551$676-$4,227
Travel$3,942--$3,942
Other Expenses$2,815--$2,815
Advertising$2,018$384-$2,402
Conferences and Meetings$1,095$208-$1,303
Total Functional Expenses$868,688$172,898$0$1,041,586
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
Audit committee
No
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 form 990 is prepared by a cpa who is experienced with non-profit organizations. A draft is sent to the organization's board of directors for their review. Once all questions have been answered, and any necessary changes have been made, the form 990 is e-filed. When the 990 has been accepted, a copy of the acceptance and final return are sent to the board.

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

The organization has a conflict of interest policy for all employees. Employees are obligated to report any known conflict of interest to management immediately, upon which they will investigate the matter.

Form 990, Page 6, Part VI, Line 15A

The board of directors annually reviews and approves the executive director's salary which includes a review of performance, education, certifications, additional skills, years active in the profession, and comparative salary information.

Form 990, Page 6, Part VI, Line 19

Governing documents and the 990 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
Melissa Allard
Title
School Director
Phone
7139045148
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Allard
Formed
2011
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
4
Employees
31
Volunteers
4

Preparer

Firm
Ratliff & Associates Pc
Address
2501 PARKVIEW DR STE 205, FORT WORTH, TX 76102
Preparer
Cynthia Cox
Phone
8173323222
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Most members of the board are volunteers. They provide leadership and support for the operations of the school as well as 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, 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. The center follows usda guidelines for childhood nutrition. They provide breakfast, lunch and snacks for each child. In the before and after school program, celc serves the following schools: sheldon eca, sheldon lakes, garrett, summerwood, and centennial elementary. When the students arrive, they are provided with a healthy snack and celc's excellent teachers are available to help with homework. Chapel is held each day, during which time the students memorize a bible verse. During the day, students also enjoy free time on the playground, crafts, and learning centers.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NON-DISCRIMINATION POLICY IS ON THEIR WEBSITE AND IN THEIR PARENT HANDBOOK. CELC ADMITS STUDENTS OF ANY RELIGION, RACE, COLOR, OR NATIONAL ORIGIN. ALL RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED WILL BE PROVIDED TO ALL STUDENTS. CONTINUED ON PART II THERE WILL BE NO DISCRIMINATION IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES AND OTHER SCHOOL RELATED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NO SCHOLARSHIPS OR FINANCIAL AID ARE AWARDED. NO CONTRIBUTIONS ARE SOLICITED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOST MEMBERS OF THE BOARD ARE VOLUNTEERS. THEY PROVIDE LEADERSHIP AND SUPPORT FOR THE OPERATIONS OF THE SCHOOL AS WELL AS 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, 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. THE CENTER FOLLOWS USDA GUIDELINES FOR CHILDHOOD NUTRITION. THEY PROVIDE BREAKFAST, LUNCH AND SNACKS FOR EACH CHILD. IN THE BEFORE AND AFTER SCHOOL PROGRAM, CELC SERVES THE FOLLOWING SCHOOLS: SHELDON ECA, SHELDON LAKES, GARRETT, SUMMERWOOD, AND CENTENNIAL ELEMENTARY. WHEN THE STUDENTS ARRIVE, THEY ARE PROVIDED WITH A HEALTHY SNACK AND CELC'S EXCELLENT TEACHERS ARE AVAILABLE TO HELP WITH HOMEWORK. CHAPEL IS HELD EACH DAY, DURING WHICH TIME THE STUDENTS MEMORIZE A BIBLE VERSE. DURING THE DAY, STUDENTS ALSO ENJOY FREE TIME ON THE PLAYGROUND, CRAFTS, AND LEARNING CENTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY A CPA WHO IS EXPERIENCED WITH NON-PROFIT ORGANIZATIONS. A DRAFT IS SENT TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR THEIR REVIEW. ONCE ALL QUESTIONS HAVE BEEN ANSWERED, AND ANY NECESSARY CHANGES HAVE BEEN MADE, THE FORM 990 IS E-FILED. WHEN THE 990 HAS BEEN ACCEPTED, A COPY OF THE ACCEPTANCE AND FINAL RETURN ARE SENT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FOR ALL EMPLOYEES. EMPLOYEES ARE OBLIGATED TO REPORT ANY KNOWN CONFLICT OF INTEREST TO MANAGEMENT IMMEDIATELY, UPON WHICH THEY WILL INVESTIGATE THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY WHICH INCLUDES A REVIEW OF PERFORMANCE, EDUCATION, CERTIFICATIONS, ADDITIONAL SKILLS, YEARS ACTIVE IN THE PROFESSION, AND COMPARATIVE SALARY INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND THE 990 ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA COX
ReturnHeader/ReturnTs02024-11-14T16:38:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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