Civic Intelligence

Partners for Harris County Children Inc

990 • Fiscal year 2021 • EIN 31-1516122

Oct 01, 2020 to Sep 30, 2021 • Filed on Jul 07, 2022

3572 E Tc Jester BlvdHouston, TX 77018

(713) 274-9854

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

67th percentile

23%

Higher net margin than 67% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

71st percentile

$101,778

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

77th percentile

30%

Faster asset growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

22nd percentile

-7.5%

Faster revenue growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,500,894

Up $576,960 (+30%) from 2020

Net Assets

Up

$2,484,355

Up $575,435 (+30%) from 2020

Liabilities

Up

$16,539

Up $1,525 (+10%) from 2020

Revenue

Down

$2,456,838

Down $199,838 (-7.5%) from 2020

Expenses

Up

$1,881,403

Up $457,857 (+32%) from 2020

Net Income

Down

$575,435

Down $657,695 (-53%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $827,104Liabilities 2012: $5,010Net Assets 2012: $822,0942012Assets 2014: $683,967Liabilities 2014: $11,212Net Assets 2014: $672,7552014Assets 2015: $845,542Liabilities 2015: $5,974Net Assets 2015: $839,5682015Assets 2017: $1,057,170Liabilities 2017: $47,685Net Assets 2017: $1,009,4852017Assets 2019: $706,875Liabilities 2019: $31,085Net Assets 2019: $675,7902019Assets 2020: $1,923,934Liabilities 2020: $15,014Net Assets 2020: $1,908,9202020Assets 2021: $2,500,894Liabilities 2021: $16,539Net Assets 2021: $2,484,3552021Assets 2022: $2,640,290Liabilities 2022: $12,106Net Assets 2022: $2,628,1842022Assets 2024: $3,138,584Liabilities 2024: $674,516Net Assets 2024: $2,464,0682024

Highlighted filing

2021

Assets$2,500,894
Liabilities$16,539
Net Assets$2,484,355

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $948,9192012Revenue 2014: $897,688Expenses 2014: $946,838Net Income 2014: -$49,1502014Revenue 2015: $1,139,046Expenses 2015: $972,233Net Income 2015: $166,8132015Revenue 2017: $1,447,277Expenses 2017: $1,122,319Net Income 2017: $324,9582017Revenue 2019: $918,855Expenses 2019: $1,199,546Net Income 2019: -$280,6912019Revenue 2020: $2,656,676Expenses 2020: $1,423,546Net Income 2020: $1,233,1302020Revenue 2021: $2,456,838Expenses 2021: $1,881,403Net Income 2021: $575,4352021Revenue 2022: $2,187,237Expenses 2022: $2,043,408Net Income 2022: $143,8292022Revenue 2024: $4,064,731Expenses 2024: $3,977,858Net Income 2024: $86,8732024

Highlighted filing

2021

Revenue$2,456,838
Expenses$1,881,403
Net Income$575,435
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jul 7, 2022
Return Version
2020v4.2
Gross Receipts
$2,507,345
Mission and Program Overview

Mission

Partners for Harris County Children, Inc. dba BEARBE A Resource for CPS Kids, develops and implements programs to provide emergency goods and services such as new clothing, shoes, hygiene items to abused and neglected children who are removed from their homes and are under the care of Child Protective Services (CPS) in Harris County. BEAR is a unique public/private partnership. BEAR does not pay salaries to five full-time employees. Harris County and the Texas Department of Family and Protective Services donates all salaries and office space in-kind.

Bear: be a resource for cps kids develops and implements programs to provide emergency goods to abused and neglected children who are removed from their homes under the care of child protective services (cps) in harris county, texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,274,178$1,847,364▲ $573,186
Inventories for Sale or Use$250,683$224,963▼ $25,720
Land, Buildings, and Equipment, Net$41,182$144,221▲ $103,039
Pledges and Grants Receivable$236,049$130,000▼ $106,049
Savings and Temporary Cash Investments$81,836$81,852▲ $16
Prepaid Expenses and Deferred Charges$32,057$64,545▲ $32,488
Total Assets$1,923,934$2,500,894▲ $576,960
Other Assets Total$7,949$7,949→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,014$16,539▲ $1,525
Total Liabilities$15,014$16,539▲ $1,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,535,975$2,054,444▲ $518,469
Net Assets With Donor Restrictions$372,945$429,911▲ $56,966
Total Net Assets Fund Balance$1,908,920$2,484,355▲ $575,435
Total Liabilities and Net Assets / Fund Balance$1,923,934$2,500,894▲ $576,960

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$113,889$34,268$148,157
Leasehold Improvements$30,332$3,684$34,016
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,472,902
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$-16,080
All Other Contributions
$2,241,381
Change in Net Assets
$575,435

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$1,262,166Fair Market Value (FMV)
Other Non Cash Contri Table57$46,707Fair Market Value (FMV)
Food Inventory-$5,489Fair Market Value (FMV)
Other Non Cash Contri Table5$4,340Fair Market Value (FMV)
Total Noncash Contributions62$1,318,702-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,456,838
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$631,464
Total Revenue per Audited Statements
$3,088,302
Total Revenue per Form 990
$2,456,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,531,752
Other Expenses$349,651
Total Fundraising Expense$81,721
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,531,752--$1,531,752
Occupancy$124,029--$124,029
Other Expenses--$76,646$76,646
Fees for Services Other$29,328$40,599$1,955$71,882
Office Expenses$30,421$8,975$2,028$41,424
Depreciation Depletion$16,380$4,273$1,092$21,745
Fees for Services Accounting-$13,925-$13,925
Total Functional Expenses$1,731,910$67,772$81,721$1,881,403

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,512,867
Expenses per Audited Statements$1,881,403
Total Expenses per Form 990$1,881,403
Expenses Not Reported on Form 990$631,464
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,507
Fundraising Gross Income$34,427
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bear Evening Event$237,763$25,260-$25,260
Bear-y Big Race$28,185$9,167-$9,167
Total Events$265,948$34,427$50,507$-16,080
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
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section B, Line 11B

Form 990 review process: the treasurer and executive director reviews the form 990. A copy of the form is provided to all board members prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

Explanation of monitoring and enforcement of conflicts: members of the board are required to file with the chairman a statement listing relationships that may constitute a conflict of interest. The conflict of interest policy outlines and elaborates issues regarding conflicts and what should be done if a conflict should occur. It is a detailed document and each board member reviews and signs the agreement every year.

Form 990, Part VI, Section C, Line 19

Other organization documents publicly available: the governing documents, conflict of interest policy, financial statements and irs form 990 are available to the public upon written request.

Form 990, Part VI, Line 1A-expl. of Delegated Broad Authority to Committee

The executive committee of the board of directors is comprised of officers who were nominated by a nominating committee and voted in favor of by a majority vote of the board of directors. The officers are chairman, vice chairman, treaurer and secretary. The executive committee has the authority to offer recommendations to the board of directors regarding implementing new initiatives.

Filing and Contact Details

Filer

Filer Name
Bear Be a Resource for Cps Kids
EIN
31-1516122
Phone
7132749854
Address
3572 E TC JESTER BLVD, HOUSTON, TX 77018

Signing Officer

Name
Lari Paradee
Title
Treasurer
Phone
7132749854
Signed
2022-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Hetmaniak
Formed
1990
Legal Domicile
TX
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
0

Preparer

Firm
Frierson Sola Simonton & Kutac Pllc
Address
801 TRAVIS ST STE 1900, HOUSTON, TX 77002-5730
Preparer
Ray Frierson Cpacfp
Phone
7136519250
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 - Organization Mission

Bear: be a resourse for cps kids develops and implements programs to provide emergency goods and services such as new clothing, shoes, hygene items to abused and neglected children who are removed from their homes and are under the care of child protective services (cps) in harris county, texas. Bear is a unique public/private partnership. Bear does not pay salaries and benefits to five full-time employees. Harris county donated all salaries, benefits, telecommunication support, and employee travel costs. In addition, harris county also pays for the benefits for two additional employees. Through march 2021, the texas department of family and protective services assigned two state employees to work exclusively for bear.

Form 990, Part III, Line 4D-other Program Services Description

In addition to the three programs listed in form 990, part iii, lines 4a-c, in february 2020, bear initiated the heart gallery which utilizes the power of photography to capture the individuality and dignity of children living in foster care and is designed to find forever families for these children. In 2020, the program received the help of two volunteers and served 25 children.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2477115
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
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IRS990/FormationYr01990
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IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/LegalDomicileStateCd0TX
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IRS990/LocalChaptersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/NetAssetsOrFundBalancesEOYAmt02484355
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02054444
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IRS990/OccupancyGrp/TotalAmt0124029
IRS990/OfficeExpensesGrp/FundraisingAmt02028
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08975
IRS990/OfficeExpensesGrp/ProgramServicesAmt030421
IRS990/OfficeExpensesGrp/TotalAmt041424
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/FundraisingAmt076646
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IRS990/ProgSrvcAccomActy2Grp/Desc0"BEARING GIFTS" IS AN ANNUAL PROGRAM THAT PROVIDES TOYS AND GIFTS TO ABUSED AND NEGLECTED CHILDREN UNDER THE CARE OF CPS DURING THE HOLIDAY SEASON. 19,516 CHILDREN RECEIVED GIFTS AND TOYS IN DECEMBER 2020. CASEWORKERS SUBMIT WISH LISTS FOR THE CPS CHILDREN TO BEAR STAFF. OVER 347 VOLUNTEERS ASSISTED BEAR IN 2020 BY SORTING, BOXING, AND WRAPPING GIFTS. FUNDS FOR THIS PROGRAM ARE FROM FOUNDATIONS, INDIVIDUALS, CORPORATE, CHURCH GROUPS, AND IN-KIND DONATIONS.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0588867
IRS990/ProgSrvcAccomActy3Grp/Desc0"BACK-TO-SCHOOL" IS AN ANNUAL PROGRAM THAT PROVIDES SCHOOL SUPPLIES, UNIFORMS, AND BACK PACKS TO CHILDREN UNDER THE CARE OF CPS IN HARRIS COUNTY. IN 2020, THIS PROGRAM SERVED 8,604 CPS CHILDREN WITH ESSENTIAL ITEMS NEEDED TO RETURN TO SCHOOL IN THE FALL. THIS PROGRAM IS FUNDED BY CORPORATE GRANTS, FOUNDATIONS, INDIVIDUALS AND IN-KIND DONATIONS. APPROXIMATELY 195 VOLUNTEERS ASSISTED WITH THIS PROGRAM IN 2020.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02647950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0917680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01124320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01481768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08644620
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0569971
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0501736
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0387460
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02156945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt075
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0204
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IRS990ScheduleA/PublicSupportPY170Pct00.94660
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IRS990ScheduleA/SubstantialContributorsTotAmt0707929
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03042873

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