Civic Intelligence

Better Child Care Inc

990 • Fiscal year 2015 • EIN 37-1250569

Oct 01, 2014 to Sep 30, 2015 • Filed on Mar 24, 2016

216 S MainJacksonville, IL 62650

(217) 245-0949

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.96x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

42nd percentile

0.08x

Higher debt load relative to revenue than 42% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Net Margin

33rd percentile

0.1%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$50,756

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Asset Growth

85th percentile

19%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

75th percentile

12%

Faster revenue growth than 75% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$165,510

Up $31,889 (+24%) from 2013

Net Assets

Up

$5,856

Up $1,377 (+31%) from 2013

Liabilities

Up

$159,654

Up $30,512 (+24%) from 2013

Revenue

$2,100,618

No earlier filing loaded for comparison.

Expenses

Up

$2,099,450

Up $202,898 (+11%) from 2013

Net Income

$1,168

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $139,450Liabilities 2011: $135,041Net Assets 2011: $4,4092011Assets 2013: $133,621Liabilities 2013: $129,142Net Assets 2013: $4,4792013Assets 2015: $165,510Liabilities 2015: $159,654Net Assets 2015: $5,8562015Assets 2016: $164,740Liabilities 2016: $162,155Net Assets 2016: $2,5852016Assets 2017: $169,439Liabilities 2017: $162,860Net Assets 2017: $6,5792017Assets 2018: $164,046Liabilities 2018: $148,139Net Assets 2018: $15,9072018Assets 2019: $165,499Liabilities 2019: $153,132Net Assets 2019: $12,3672019Assets 2020: $174,004Liabilities 2020: $144,456Net Assets 2020: $29,5482020Assets 2021: $286,636Liabilities 2021: $146,176Net Assets 2021: $140,4602021Assets 2022: $254,782Liabilities 2022: $231,937Net Assets 2022: $22,8452022Assets 2024: $223,893Liabilities 2024: $205,609Net Assets 2024: $18,2842024

Highlighted filing

2015

Assets$165,510
Liabilities$159,654
Net Assets$5,856

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,813,1412011Expenses 2013: $1,896,5522013Revenue 2015: $2,100,618Expenses 2015: $2,099,450Net Income 2015: $1,1682015Revenue 2016: $2,220,037Expenses 2016: $2,223,308Net Income 2016: -$3,2712016Revenue 2017: $2,315,515Expenses 2017: $2,311,521Net Income 2017: $3,9942017Revenue 2018: $2,254,874Expenses 2018: $2,245,545Net Income 2018: $9,3292018Revenue 2019: $2,172,530Expenses 2019: $2,176,070Net Income 2019: -$3,5402019Revenue 2020: $1,864,250Expenses 2020: $1,847,069Net Income 2020: $17,1812020Revenue 2021: $2,126,478Expenses 2021: $2,015,566Net Income 2021: $110,9122021Revenue 2022: $2,156,249Expenses 2022: $2,170,099Net Income 2022: -$13,8502022Revenue 2024: $2,860,188Expenses 2024: $2,863,889Net Income 2024: -$3,7012024

Highlighted filing

2015

Revenue$2,100,618
Expenses$2,099,450
Net Income$1,168
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Mar 24, 2016
Return Version
2014v6.0
Gross Receipts
$2,100,618
Mission and Program Overview

Mission

The purpose of this organization is to allocate government grants to qualified childcare providers for the child & adult care food program. Instruct providers on how to meet the usda standards for feeding children in their care, reviewing their compliance with the standards, keeping them up to date with new nutrition and federal compliance with the usda cacfp regulations. Checking their claims for compliance and ensuring they are reimbursed correctly and in a timely fashion

CHILD CARE FOOD PROGRAM

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$130,433$149,583▲ $19,150
Cash and Non-Interest-Bearing Accounts$8,949$14,304▲ $5,355
Prepaid Expenses and Deferred Charges-$1,623-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$139,382$165,510▲ $26,128
Other Assets Total-$0-
Liabilities
Other Liabilities$129,706$148,329▲ $18,623
Accounts Payable and Accrued Expenses$4,719$8,061▲ $3,342
Deferred Revenue$269$3,264▲ $2,995
Total Liabilities$134,694$159,654▲ $24,960
Net Assets / Fund Balance
Unrestricted Net Assets$4,688$5,856▲ $1,168
Total Net Assets Fund Balance$4,688$5,856▲ $1,168
Total Liabilities and Net Assets / Fund Balance$139,382$165,510▲ $26,128

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$17,755$17,755
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol PayneExecutive DirecFT$46,455$4,301$50,756
Rebecca TankersleyExecutive DirecFT$48,028$2,318$50,346

Board Members and Trustees

NameTitle
Cindy UtterPresident
Doris EvansDirector
Janice BondsDirector
Marilyn CalhounDirector
Chris LittigSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,100,358
Investment Income
$0
Other Revenue
$260
Change in Net Assets
$1,168

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,100,618
Total Revenue per Audited Statements
$2,100,618
Total Revenue per Form 990
$2,100,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,918,108
Salaries, Compensation, and Employee Benefits$181,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$94,483-$94,483
Other Salaries and Wages-$71,426-$71,426
Insurance-$35,722-$35,722
Travel-$21,084-$21,084
Payroll Taxes-$15,433-$15,433
Occupancy-$13,083-$13,083
Office Expenses-$11,825-$11,825
Fees for Services Accounting-$5,031-$5,031
Other Expenses$1,816,565$1,361-$1,361
All Other Expenses-$1,260-$1,260
Fees for Services Other-$334-$334
Total Functional Expenses$1,816,565$282,885$0$2,099,450

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,099,450
Total Expenses per Audited Statements$2,099,450
Total Expenses per Form 990$2,099,450
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Provider Payments Payable$148,329
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The form 990 is available for review at the first board meeting before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All members of the board are required to complete a conflict of interest form. These are all reviewed by all board members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Better Child Care Inc
EIN
37-1250569
Phone
2172450949
Address
216 S MAIN, JACKSONVILLE, IL 62650

Signing Officer

Name
Carol Payne
Title
Executive Director
Signed
2016-03-24
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Zumbahlen Eyth Surratt Foote & Flynn Ltd
Address
1395 Lincoln Avenue, Jacksonville, IL 62650
Preparer
Valerie L Flynn
Phone
2172455121
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income taxes under Section 501(c)(4) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Organization has no income which is subject to tax on unrelated business income. The Organization believes that it has appropriate support for any tax positions taken, and such, does not have any uncertain tax positions that are material to the financial statements.

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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017755
IRS990ScheduleD/ExpensesSubtotalAmt02099450
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0148329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROVIDER PAYMENTS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt02100618
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income taxes under Section 501(c)(4) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Organization has no income which is subject to tax on unrelated business income. The Organization believes that it has appropriate support for any tax positions taken, and such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt02099450
IRS990ScheduleD/TotalLiabilityAmt0148329
IRS990ScheduleD/TotalRevenuePerForm990Amt02100618
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02100618
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02099450
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS AVAILABLE FOR REVIEW AT THE FIRST BOARD MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. THESE ARE ALL REVIEWED BY ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0165510
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IRS990/TotalAssetsGrp/EOYAmt0165510
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0282885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01816565
IRS990/TotalFunctionalExpensesGrp/TotalAmt02099450
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0134694
IRS990/TotalLiabilitiesEOYAmt0159654
IRS990/TotalLiabilitiesGrp/BOYAmt0134694
IRS990/TotalLiabilitiesGrp/EOYAmt0159654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04688
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05856
IRS990/TotalOtherCompensationAmt06619
IRS990/TotalProgramServiceExpensesAmt01816565
IRS990/TotalProgramServiceRevenueAmt02100358
IRS990/TotalReportableCompFromOrgAmt094483
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02100618
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02100618
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0165510
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt021084
IRS990/TravelGrp/TotalAmt021084
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04688
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05856
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL PAYNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETTER CHILD CARE INC
ReturnHeader/Filer/BusinessNameControlTxt0BETT
ReturnHeader/Filer/EIN0371250569
ReturnHeader/Filer/PhoneNum02172450949
ReturnHeader/Filer/USAddress/AddressLine1Txt0216 S MAIN
ReturnHeader/Filer/USAddress/CityNm0JACKSONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062650
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Zumbahlen Eyth Surratt Foote & Flynn Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01395 Lincoln Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jacksonville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062650
ReturnHeader/PreparerPersonGrp/PhoneNum02172455121
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Valerie L Flynn
ReturnHeader/ReturnTs02016-03-24T05:28:13-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

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