Civic Intelligence

Children Inc.

990 • Fiscal year 2019 • EIN 35-1148133

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 25, 2020

715 Mcclure Road Suite BColumbus, IN 47201

(812) 379-2319

Siviq Scores

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

Liabilities / Assets

87th percentile

0.59x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

54th percentile

0.04x

Higher debt load relative to revenue than 54% of similar nonprofits.

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

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

74th percentile

$65,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

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

Asset Growth

8th percentile

-24%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

60th percentile

9.6%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Down

$65,537

Down $21,012 (-24%) from 2018

Net Assets

Down

$26,948

Down $24,437 (-48%) from 2018

Liabilities

Up

$38,589

Up $3,425 (+9.7%) from 2018

Revenue

Up

$953,786

Up $83,148 (+9.6%) from 2018

Expenses

Up

$978,223

Up $77,440 (+8.6%) from 2018

Net Income

Up

-$24,437

Up $5,708 (+19%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2013: $108,231Liabilities 2013: $151,172Net Assets 2013: -$42,9412013Assets 2014: $81,390Liabilities 2014: $160,941Net Assets 2014: -$79,5512014Assets 2015: $63,897Liabilities 2015: $174,534Net Assets 2015: -$110,6372015Assets 2016: $52,983Liabilities 2016: $61,754Net Assets 2016: -$8,7712016Assets 2017: $115,930Liabilities 2017: $34,400Net Assets 2017: $81,5302017Assets 2018: $86,549Liabilities 2018: $35,164Net Assets 2018: $51,3852018Assets 2019: $65,537Liabilities 2019: $38,589Net Assets 2019: $26,9482019Assets 2020: $336,825Liabilities 2020: $20,140Net Assets 2020: $316,6852020Assets 2021: $804,576Liabilities 2021: $37,918Net Assets 2021: $766,6582021Assets 2022: $1,129,136Liabilities 2022: $2,753Net Assets 2022: $1,126,3832022Assets 2023: $1,540,244Liabilities 2023: $31,122Net Assets 2023: $1,509,1222023Assets 2024: $1,579,283Liabilities 2024: $179,958Net Assets 2024: $1,399,3252024

Highlighted filing

2019

Assets$65,537
Liabilities$38,589
Net Assets$26,948

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,443,787Expenses 2013: $1,416,341Net Income 2013: $27,4462013Revenue 2014: $1,278,015Expenses 2014: $1,314,516Net Income 2014: -$36,5012014Revenue 2015: $1,087,739Expenses 2015: $1,118,825Net Income 2015: -$31,0862015Revenue 2016: $1,092,219Expenses 2016: $977,150Net Income 2016: $115,0692016Revenue 2017: $1,119,434Expenses 2017: $1,029,133Net Income 2017: $90,3012017Revenue 2018: $870,638Expenses 2018: $900,783Net Income 2018: -$30,1452018Revenue 2019: $953,786Expenses 2019: $978,223Net Income 2019: -$24,4372019Revenue 2020: $1,355,630Expenses 2020: $1,065,893Net Income 2020: $289,7372020Revenue 2021: $1,692,726Expenses 2021: $1,242,753Net Income 2021: $449,9732021Revenue 2022: $1,761,901Expenses 2022: $1,402,176Net Income 2022: $359,7252022Revenue 2023: $1,983,933Expenses 2023: $1,601,194Net Income 2023: $382,7392023Revenue 2024: $2,378,663Expenses 2024: $2,488,460Net Income 2024: -$109,7972024

Highlighted filing

2019

Revenue$953,786
Expenses$978,223
Net Income-$24,437
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 25, 2020
Return Version
2019v5.0
Gross Receipts
$953,786
Mission and Program Overview

Mission

Chidren, inc. Provides child care service which emphasizes loving care, a safe environment, nourishing food, and a program geared to the educational and physical needs of children of families who desire quality affordable child care.

Children inc. Provides a high quality, safe, stimulating, social, emotional and educational foundation for the children in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$25,428$25,428→ $0
Accounts Receivable$18,325$15,850▼ $2,475
Cash and Non-Interest-Bearing Accounts$31,247$14,673▼ $16,574
Prepaid Expenses and Deferred Charges$11,549$9,586▼ $1,963
Total Assets$86,549$65,537▼ $21,012
Liabilities
Accounts Payable and Accrued Expenses$24,676$35,416▲ $10,740
Unsecured Notes Loans Payable$10,488$3,173▼ $7,315
Total Liabilities$35,164$38,589▲ $3,425
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$15,500-
Net Assets Without Donor Restrictions$51,385$11,448▼ $39,937
Total Net Assets Fund Balance$51,385$26,948▼ $24,437
Total Liabilities and Net Assets / Fund Balance$86,549$65,537▼ $21,012
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill HammerExec DirectoFT$65,000$65,000

Board Members and Trustees

NameTitle
Brenda RagleBoard Chair
Jason MajorVice Chair
Donnie RitzlineDirector
Kaley DouglasDirector
Mary StrohDirector
Yusef KhanDirector
Brett FerryDrector
Kari SpurgeonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$213,072
Program Service Revenue
$704,608
Investment Income
$0
Other Revenue
$36,106
All Other Contributions
$18,072
Change in Net Assets
$-24,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$953,786
Total Revenue per Audited Statements
$953,786
Total Revenue per Form 990
$953,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$675,170
Other Expenses$303,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$481,113$72,433-$553,546
Occupancy$89,966$29,815-$119,781
Other Employee Benefits$67,084$13,740-$80,824
Payroll Taxes$35,844$4,956-$40,800
Fees for Services Accounting$2,856$16,179-$19,035
Fees for Services Other$5,731$6,446-$12,177
Office Expenses$7,989$2,663-$10,652
Insurance$5,516$1,839-$7,355
Advertising$5,334$1,334-$6,668
All Other Expenses$4,068$601-$4,669
Information Technology-$3,314-$3,314
Other Expenses$1,733$578-$2,311
Interest-$485-$485
Total Functional Expenses$823,840$154,383$0$978,223

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$978,223
Total Expenses per Audited Statements$978,223
Total Expenses per Form 990$978,223
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,642
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$34,642$34,642-$34,642
Total Events$34,642$34,642-$34,642
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
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
Yes
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 return is reviewed by the executive director and/or president of the board prior to filing. The board members will be informed that the return is available for review.

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

The board reviews the executive director's salary on an annual basis, using comparable figures for other area united way agencies.

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

The employees salaries are reviewed annually by the board with the executive director.

Form 990, Page 6, Part VI, Line 19

The return is available at the administrative offices during regular business hours.

Filing and Contact Details

Filer

Filer Name
Children Inc
EIN
35-1148133
Phone
8123792319
Address
715 MCCLURE ROAD SUITE B, COLUMBUS, IN 47201

Signing Officer

Name
Jill Hammer
Title
Exec Director
Phone
8123792319
Signed
2020-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Hammer
Formed
1978
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
37

Preparer

Firm
Humphrey CPA Group LLC
Address
445 N PENNSYLVANIA ST STE 941, INDIANAPOLIS, IN 46204
Preparer
Rodney J Humphrey CPA
Phone
3174353447
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0209547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0183844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01057133
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01439952
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017213
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08462
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07638
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt011132
IRS990ScheduleA/OtherIncome170Grp/TotalAmt044445
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95970
IRS990ScheduleA/PublicSupportPY170Pct00.96160
IRS990ScheduleA/PublicSupportTotal170Amt01057133
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0213072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0171400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0279270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0209547
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0183844
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01057133
IRS990ScheduleA/TotalSupportAmt01101578
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0978223
IRS990ScheduleD/RevenueSubtotalAmt0953786
IRS990ScheduleD/TotalExpensesPerForm990Amt0978223
IRS990ScheduleD/TotalRevenuePerForm990Amt0953786
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0953786
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0978223
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034642
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034642
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND/OR PRESIDENT OF THE BOARD PRIOR TO FILING. THE BOARD MEMBERS WILL BE INFORMED THAT THE RETURN IS AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS, USING COMPARABLE FIGURES FOR OTHER AREA UNITED WAY AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EMPLOYEES SALARIES ARE REVIEWED ANNUALLY BY THE BOARD WITH THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS AVAILABLE AT THE ADMINISTRATIVE OFFICES DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt086549
IRS990/TotalAssetsEOYAmt065537
IRS990/TotalAssetsGrp/BOYAmt086549
IRS990/TotalAssetsGrp/EOYAmt065537
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0213072
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0154383
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0823840
IRS990/TotalFunctionalExpensesGrp/TotalAmt0978223
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035164
IRS990/TotalLiabilitiesEOYAmt038589
IRS990/TotalLiabilitiesGrp/BOYAmt035164
IRS990/TotalLiabilitiesGrp/EOYAmt038589
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051385
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt026948
IRS990/TotalProgramServiceExpensesAmt0823840
IRS990/TotalProgramServiceRevenueAmt0704608
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0706072
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0953786
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt086549
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065537
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt010488
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt03173
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0715 MCCLURE ROAD
IRS990/USAddress/AddressLine2Txt0SUITE B
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CHILDREN-INC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL HAMMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08123792319
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0351148133
ReturnHeader/Filer/PhoneNum08123792319
ReturnHeader/Filer/USAddress/AddressLine1Txt0715 MCCLURE ROAD SUITE B
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047201
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0448E02BA9F1FE6FD63290600A44956048732C538
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AABBD07AC3B2EA65C2F5C425695B7367F11DC1AF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02020-11-03
ReturnHeader/FilingSecurityInformation/IPTm014:26:18
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUMPHREY CPA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0445 N PENNSYLVANIA ST STE 941
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046204
ReturnHeader/PreparerPersonGrp/PhoneNum03174353447
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY J HUMPHREY CPA
ReturnHeader/ReturnTs02020-11-03T13:26:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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