Civic Intelligence

Partners for Harris County Children Inc

990 • Fiscal year 2023 • EIN 31-1516122

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 23, 2024

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

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.30x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$112,381

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

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

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Up

$3,108,548

Up $468,258 (+18%) from 2022

Net Assets

Down

$2,377,195

Down $250,989 (-9.5%) from 2022

Liabilities

Up

$731,353

Up $719,247 (+5941%) from 2022

Revenue

Up

$2,456,727

Up $269,490 (+12%) from 2022

Expenses

Up

$2,707,716

Up $664,308 (+33%) from 2022

Net Income

Down

-$250,989

Down $394,818 (-275%) from 2022

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 2023: $3,108,548Liabilities 2023: $731,353Net Assets 2023: $2,377,1952023Assets 2024: $3,138,584Liabilities 2024: $674,516Net Assets 2024: $2,464,0682024

Highlighted filing

2023

Assets$3,108,548
Liabilities$731,353
Net Assets$2,377,195

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 2023: $2,456,727Expenses 2023: $2,707,716Net Income 2023: -$250,9892023Revenue 2024: $4,064,731Expenses 2024: $3,977,858Net Income 2024: $86,8732024

Highlighted filing

2023

Revenue$2,456,727
Expenses$2,707,716
Net Income-$250,989
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 23, 2024
Return Version
2022v5.0
Gross Receipts
$2,546,005
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$2,102,015$1,873,895▼ $228,120
Inventories for Sale or Use$167,945$205,557▲ $37,612
Land, Buildings, and Equipment, Net$168,558$147,614▼ $20,944
Savings and Temporary Cash Investments$76,863$82,010▲ $5,147
Pledges and Grants Receivable$95,000$70,250▼ $24,750
Prepaid Expenses and Deferred Charges$21,960$24,400▲ $2,440
Total Assets$2,640,290$3,108,548▲ $468,258
Other Assets Total$7,949$704,822▲ $696,873
Liabilities
Other Liabilities$0$707,513▲ $707,513
Accounts Payable and Accrued Expenses$12,106$23,840▲ $11,734
Total Liabilities$12,106$731,353▲ $719,247
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,249,237$2,327,195▲ $77,958
Net Assets With Donor Restrictions$378,947$50,000▼ $328,947
Total Net Assets Fund Balance$2,628,184$2,377,195▼ $250,989
Total Liabilities and Net Assets / Fund Balance$2,640,290$3,108,548▲ $468,258

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$123,425$66,492$189,917
Leasehold Improvements$24,189$9,827$34,016
Other Assets Org$7,949--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,409,954
Program Service Revenue
$0
Investment Income
$144
Other Revenue
$46,629
All Other Contributions
$2,078,363
Change in Net Assets
$-250,989

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-$1,139,472Fair Market Value (FMV)
Other Non Cash Contri Table63$67,039Fair Market Value (FMV)
Other Non Cash Contri Table11$5,363Fair Market Value (FMV)
Total Noncash Contributions74$1,211,874-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,456,727
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$674,096
Total Revenue per Audited Statements
$3,130,823
Total Revenue per Form 990
$2,456,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,591,022
Other Expenses$621,600
Salaries, Compensation, and Employee Benefits$495,094
Total Fundraising Expense$243,764
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,591,022--$1,591,022
Other Salaries and Wages$350,594$74,956$42,116$467,666
Occupancy$243,005--$243,005
Other Expenses--$190,386$190,386
Fees for Services Other$63,746$31,623$5,236$100,605
Office Expenses$37,630$10,036$2,509$50,175
Payroll Taxes$20,562$4,396$2,470$27,428
Depreciation Depletion$15,708$4,189$1,047$20,944
Fees for Services Accounting-$16,485-$16,485
Total Functional Expenses$2,322,267$141,685$243,764$2,707,716

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,381,812
Expenses per Audited Statements$2,707,716
Total Expenses per Form 990$2,707,716
Expenses Not Reported on Form 990$674,096
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 Gross Income$135,907
Fundraising Direct Expenses$89,278
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bear Evening Event$362,637$118,514-$118,514
Bear Clay for Kids$104,861$17,393-$17,393
Total Events$467,498$135,907$89,278$46,629
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability - Lt$647,318
Operating Lease Liability - St$60,195
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 review 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
2024-08-23
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
2,701

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. Harris county provides bear six full-time employees of which the salaries of four employees and the benefits of all six employees are donated to bear at no cost to bear. In addition to the full-time staff provided by harris county supporting bear activities, in december 2022, bear hired six additional employees. As of september 30, 2023, a total of 15 bear staff members support bear's programs - (a) six full-time harris county employees, (b) six full-time bear employees, and (c) three contractors.

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 2022, the program received the help of 16 volunteers and served 96 children.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
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IRS990/GrantToRelatedPersonInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt037630
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IRS990/OtherLiabilitiesGrp/EOYAmt0707513
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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. 26,623 CHILDREN RECEIVED GIFTS AND TOYS IN DECEMBER 2022. CASEWORKERS SUBMIT WISH LISTS FOR THE CPS CHILDREN TO BEAR STAFF. OVER 1,007 VOLUNTEERS ASSISTED BEAR IN 2022 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/GrantAmt0406130
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 2022, THIS PROGRAM SERVED 13,866 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 479 VOLUNTEERS ASSISTED WITH THIS PROGRAM IN 2022.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0277433
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0230217
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt082010
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02201482
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02647950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0917680
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0674096
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0685328
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0344963
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0144
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018

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