Civic Intelligence

East Moline Citizens for a Community Center

990 • Fiscal year 2022 • EIN 36-3053253

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 16, 2023

489 27th StreetEast Moline, IL 61244-1870

(309) 755-5031

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$84,941

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

52nd percentile

2.1%

Faster asset growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

33rd percentile

-4.4%

Faster revenue growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,570,390

Up $32,579 (+2.1%) from 2021

Net Assets

Up

$1,454,693

Up $174,122 (+14%) from 2021

Liabilities

Down

$115,697

Down $141,543 (-55%) from 2021

Revenue

Down

$1,699,624

Down $77,433 (-4.4%) from 2021

Expenses

Up

$1,525,502

Up $239,191 (+19%) from 2021

Net Income

Down

$174,122

Down $316,624 (-65%) from 2021

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$0Assets 2010: $1,014,180Liabilities 2010: $481,393Net Assets 2010: $532,7872010Assets 2011: $1,123,232Liabilities 2011: $445,976Net Assets 2011: $677,2562011Assets 2013: $1,068,574Liabilities 2013: $283,350Net Assets 2013: $785,2242013Assets 2014: $954,271Liabilities 2014: $222,600Net Assets 2014: $731,6712014Assets 2015: $1,218,797Liabilities 2015: $472,639Net Assets 2015: $746,1582015Assets 2016: $1,183,231Liabilities 2016: $490,126Net Assets 2016: $693,1052016Assets 2017: $1,157,384Liabilities 2017: $450,733Net Assets 2017: $706,6512017Assets 2018: $1,143,773Liabilities 2018: $403,015Net Assets 2018: $740,7582018Assets 2020: $1,310,169Liabilities 2020: $520,344Net Assets 2020: $789,8252020Assets 2021: $1,537,811Liabilities 2021: $257,240Net Assets 2021: $1,280,5712021Assets 2022: $1,570,390Liabilities 2022: $115,697Net Assets 2022: $1,454,6932022Assets 2024: $1,951,656Liabilities 2024: $109,865Net Assets 2024: $1,841,7912024

Highlighted filing

2022

Assets$1,570,390
Liabilities$115,697
Net Assets$1,454,693

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $832,9232010Expenses 2011: $899,7982011Expenses 2013: $1,019,6992013Revenue 2014: $969,124Expenses 2014: $1,022,677Net Income 2014: -$53,5532014Revenue 2015: $971,238Expenses 2015: $956,751Net Income 2015: $14,4872015Revenue 2016: $980,819Expenses 2016: $1,033,872Net Income 2016: -$53,0532016Revenue 2017: $1,075,917Expenses 2017: $1,062,371Net Income 2017: $13,5462017Revenue 2018: $1,143,322Expenses 2018: $1,109,215Net Income 2018: $34,1072018Revenue 2020: $1,325,166Expenses 2020: $1,252,596Net Income 2020: $72,5702020Revenue 2021: $1,777,057Expenses 2021: $1,286,311Net Income 2021: $490,7462021Revenue 2022: $1,699,624Expenses 2022: $1,525,502Net Income 2022: $174,1222022Revenue 2024: $1,915,219Expenses 2024: $1,718,767Net Income 2024: $196,4522024

Highlighted filing

2022

Revenue$1,699,624
Expenses$1,525,502
Net Income$174,122
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 16, 2023
Return Version
2021v4.2
Gross Receipts
$1,699,624
Mission and Program Overview

Mission

To provide childcare and preschool services as well as before and after school care for children ages 6 weeks - 12 years.

To provide affordable child care services for the quad cities children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$829,686$807,294▼ $22,392
Cash and Non-Interest-Bearing Accounts$533,065$572,397▲ $39,332
Accounts Receivable$115,319$129,405▲ $14,086
Savings and Temporary Cash Investments$53,088$53,433▲ $345
Prepaid Expenses and Deferred Charges$6,653$7,861▲ $1,208
Total Assets$1,537,811$1,570,390▲ $32,579
Liabilities
Mortgage Notes Payable Secured by Investment Property$188,617$0▼ $188,617
Accounts Payable and Accrued Expenses$68,623$115,697▲ $47,074
Total Liabilities$257,240$115,697▼ $141,543
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,280,571$1,432,185▲ $151,614
Net Assets With Donor Restrictions-$22,508-
Total Net Assets Fund Balance$1,280,571$1,454,693▲ $174,122
Total Liabilities and Net Assets / Fund Balance$1,537,811$1,570,390▲ $32,579

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$730,178$603,806$1,333,984
Equipment$77,116$362,448$439,564
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beverly ClarkExecutive DirectorFT$84,941$84,941

Board Members and Trustees

NameTitle
Roscoe SpencerPresident
Andrew WaeyaertDirector
Diann PalmerDirector
Dorothy DonelDirector
Pat WendtDirector
Evenlyn StokesSecretary
Joshua DyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,549,686
Program Service Revenue
$144,295
Investment Income
$1,364
Other Revenue
$4,279
All Other Contributions
$1,018
Change in Net Assets
$174,122

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,699,624
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,699,624
Total Revenue per Form 990
$1,699,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,094,510
Other Expenses$430,992
Total Fundraising Expense$1,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$829,774$69,551$804$900,129
Current Officers, Directors, Trustees, and Key Employees$81,657$6,825$79$88,561
Payroll Taxes$73,401$6,152$71$79,624
Occupancy$70,189$7,799-$77,988
Depreciation Depletion$45,933$5,104-$51,037
Office Expenses-$33,349-$33,349
Other Expenses$16,266$12,953-$29,219
Other Employee Benefits$24,130$2,042$24$26,196
Insurance$16,770$1,863-$18,633
Fees for Services Accounting-$17,236-$17,236
All Other Expenses$7,453$1,198$24$8,675
Interest$7,304$812-$8,116
Travel-$6,055-$6,055
Advertising-$838-$838
Fees for Services Other$275--$275
Total Functional Expenses$1,349,772$174,728$1,002$1,525,502

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,525,502
Total Expenses per Audited Statements$1,525,502
Total Expenses per Form 990$1,525,502
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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

The board of directors reviews the 990 prior to filing.

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

The organization regularly and consistently monitors and enforces compliance with the conflct of interest policy.

Form 990, Part VI, Section B, Line 15A

For the executive director, the board uses comparability data and deliberates to develop a three to four year target compensation plan.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
East Moline Citizens for a Community
EIN
36-3053253
Phone
3097555031
Address
489 27TH STREET, EAST MOLINE, IL 61244-1870

Signing Officer

Name
Roscoe Spencer
Title
Board President
Phone
3097555031
Signed
2023-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roscoe Spencer
Formed
1972
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
7

Preparer

Firm
Carpentier Mitchell Goddard & Co LLC
Address
4915 21ST AVENUE A, MOLINE, IL 61265
Preparer
James E Taylor
Phone
3097623626
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C;

The process for audit oversight and review has not changed from the prior year.

Raw XML AppendixShowing 400 of 431 raw XML fields

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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IRS990/PYRevenuesLessExpensesAmt0490746
IRS990/PYSalariesCompEmpBnftPaidAmt0922803
IRS990/PYTotalExpensesAmt01286311
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01777057
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0174122
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0148574
IRS990/SavingsAndTempCashInvstGrp/BOYAmt053088
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053433
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01549686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01578875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01193220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0946858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0989713
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06258352
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01364
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0464
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0651
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0534
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0306
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03319
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0740731
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04279
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt056515
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03203
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02102
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03275
IRS990ScheduleA/OtherIncome170Grp/TotalAmt069374
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98850
IRS990ScheduleA/PublicSupportPY170Pct00.98750
IRS990ScheduleA/PublicSupportTotal170Amt06258352
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01549686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01578875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01193220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0946858
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0989713
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06258352
IRS990ScheduleA/TotalSupportAmt06331045
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0730178
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0603806
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01333984
IRS990ScheduleD/EquipmentGrp/BookValueAmt077116
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0362448
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0439564
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01525502
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01699624
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0807294
IRS990ScheduleD/TotalExpensesPerForm990Amt01525502
IRS990ScheduleD/TotalRevenuePerForm990Amt01699624
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01699624
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01525502
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLCT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOR THE EXECUTIVE DIRECTOR, THE BOARD USES COMPARABILITY DATA AND DELIBERATES TO DEVELOP A THREE TO FOUR YEAR TARGET COMPENSATION PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR AUDIT OVERSIGHT AND REVIEW HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C;
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01537811
IRS990/TotalAssetsEOYAmt01570390
IRS990/TotalAssetsGrp/BOYAmt01537811
IRS990/TotalAssetsGrp/EOYAmt01570390
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01549686
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01002
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174728
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01349772
IRS990/TotalFunctionalExpensesGrp/TotalAmt01525502
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0257240
IRS990/TotalLiabilitiesEOYAmt0115697
IRS990/TotalLiabilitiesGrp/BOYAmt0257240
IRS990/TotalLiabilitiesGrp/EOYAmt0115697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01280571
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01454693
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01349772
IRS990/TotalProgramServiceRevenueAmt0144295
IRS990/TotalReportableCompFromOrgAmt084941
IRS990/TotalRevenueGrp/ExclusionAmt01364
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148574
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01699624
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01537811
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01570390
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06055
IRS990/TravelGrp/TotalAmt06055
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0489 27TH STREET
IRS990/USAddress/CityNm0EAST MOLINE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd0612441870
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.11$1.84$1.92$1.72$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.12$1.45$1.70$1.53$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.26$1.28$1.78$1.29$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.52$0.79$1.33$1.25$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.40$0.74$1.14$1.11$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.45$0.71$1.08$1.06$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.49$0.69$0.98$1.03$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.22$0.47$0.75$0.97$0.96$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.22$0.73$0.97$1.02$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.28$0.79$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.45$0.68$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.48$0.53$0.83