Civic Intelligence

Unknown Organization

990 • Fiscal year 2013 • EIN 38-3221174

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 15, 2014

1100 N Main StreetRoom/Suite 10048104

(800) 875-6751

Siviq Scores

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

Liabilities / Assets

89th percentile

0.80x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

1.02x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

2nd percentile

-147%

Higher net margin than 2% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

63rd percentile

$49,117

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

4th percentile

-40%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Down

$617,085

Down $417,135 (-40%) from 2012

Net Assets

Down

$124,254

Down $705,867 (-85%) from 2012

Liabilities

Up

$492,831

Up $288,732 (+141%) from 2012

Revenue

Down

$481,631

Down $436,980 (-48%) from 2012

Expenses

Up

$1,187,498

Up $779,534 (+191%) from 2012

Net Income

Down

-$705,867

Down $1,216,514 (-238%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $192,253Liabilities 2010: $143,472Net Assets 2010: $48,7812010Assets 2011: $548,502Liabilities 2011: $229,028Net Assets 2011: $319,4742011Assets 2012: $1,034,220Liabilities 2012: $204,099Net Assets 2012: $830,1212012Assets 2013: $617,085Liabilities 2013: $492,831Net Assets 2013: $124,2542013Assets 2014: $133,767Liabilities 2014: $25,5572014

Highlighted filing

2013

Assets$617,085
Liabilities$492,831
Net Assets$124,254

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $233,3462010Expenses 2011: $266,5322011Revenue 2012: $918,611Expenses 2012: $407,964Net Income 2012: $510,6472012Revenue 2013: $481,631Expenses 2013: $1,187,498Net Income 2013: -$705,8672013Revenue 2014: $93,970Expenses 2014: $110,014Net Income 2014: -$16,0442014

Highlighted filing

2013

Revenue$481,631
Expenses$1,187,498
Net Income-$705,867
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 15, 2014
Return Version
2013v3.1
Gross Receipts
$536,012
Mission and Program Overview

Mission

Serve as leaders for supporting children and families on the road to independence through early childhood development and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$921,510$519,719▼ $401,791
Savings and Temporary Cash Investments$94,413$94,422▲ $9
Pledges and Grants Receivable$15,735--
Land, Buildings, and Equipment, Net$1,111$1,989▲ $878
Prepaid Expenses and Deferred Charges$1,301$805▼ $496
Total Assets$1,034,220$617,085▼ $417,135
Other Assets Total$150$150→ $0
Liabilities
Grants Payable$196,767$429,985▲ $233,218
Accounts Payable and Accrued Expenses$7,332$62,846▲ $55,514
Total Liabilities$204,099$492,831▲ $288,732
Net Assets / Fund Balance
Unrestricted Net Assets$55,103$97,323▲ $42,220
Temporarily Rstr Net Assets$775,018$26,931▼ $748,087
Total Net Assets Fund Balance$830,121$124,254▼ $705,867
Total Liabilities and Net Assets / Fund Balance$1,034,220$617,085▼ $417,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,989$1,610$3,599
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emily HoukCEOFT$45,624$3,493$49,117
Nancy JenningsFormer CEO-$18,117$7,259$25,376

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$527,228
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$-45,606
All Other Contributions
$470,433
Change in Net Assets
$-705,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$907,235
Other Expenses$140,562
Salaries, Compensation, and Employee Benefits$136,201
Total Fundraising Expense$55,632
Professional Fundraising Fees$3,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$849,735--$849,735
Current Officers, Directors, Trustees, and Key Employees$18,623$22,348$33,522$74,493
Fees for Services Accounting$33,268$24,682-$57,950
Grants to Domestic Orgs$57,500--$57,500
Other Salaries and Wages$46,890$3,703-$50,593
Fees for Services Other$3,000$23,588-$26,588
Office Expenses$3,832$10,357$10,189$24,378
Payroll Taxes$5,203$2,069$2,662$9,934
Travel$2,643$5,425$471$8,539
Information Technology-$7,547-$7,547
Occupancy-$3,344$747$4,091
Insurance-$3,515-$3,515
Fees for Services Professional Fundraising--$3,500$3,500
Other Employee Benefits$295$354$532$1,181
Advertising-$926$120$1,046
Conferences and Meetings$201$444-$645
Depreciation Depletion-$620-$620
Other Expenses-$80$3,889$80
All Other Expenses-$34-$34
Total Functional Expenses$1,021,190$110,676$55,632$1,187,498
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
38-1713563-501c3Quality Improvement$37,375
38-2160250-501c3Quality Improvement$20,125
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,381
Fundraising Gross Income$8,775
Professional Fundraising Fees$3,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$65,570$8,775$33,414$-24,639
Total Events$65,570$8,775$54,381$-45,606
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
Backup withholding compliance
Yes
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 organization's audit and executive committees review the 990 return before it is filed. A copy is also provided to the board of directors prior to its filing.

Form 990, Page 6, Part VI, Line 12C

Each of the organization's officers and directors annually affirm that they have read the conflict of interest policy and acknowledge that they have an ongoing responsibility under the policy to promptly disclose to the organization any interests that may give rise to a conflict. The organization follows its conflict of interest policy in order to determine whether an actual conflict of interest exists and, if so, imposes appropriate safeguards.

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

The organization contacted other local area non-profit organizations to help determine the pay scale for the ceo.

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

The organization contacted other local area non-profit organizations to help determine the pay scale for other officers and key employees of the organization.

Form 990, Page 6, Part VI, Line 19

Written requests to examine the organization's governing documents, conflict of interest policy and financial statements can be made with the principal officer during regular business hours.

Filing and Contact Details

Filer

EIN
38-3221174
Phone
8008756751

Signing Officer

Name
Debra Kiteley
Title
Treasurer
Phone
8008756751
Signed
2014-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachele Downs
Formed
1994
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
40

Preparer

Preparer
Dennis R Danville
Phone
7342469600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provided services such as fundraising, database management, website maintenance and public relations to the organization.

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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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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0354
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0295
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01181
IRS990/OtherExpensesGrp/Desc0CREDIT CARD CHARGES
IRS990/OtherExpensesGrp/Desc1MEALS
IRS990/OtherExpensesGrp/Desc2CASUAL LABOR
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS AND PUBLICATI
IRS990/OtherExpensesGrp/FundraisingAmt03889
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01490
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt280
IRS990/OtherExpensesGrp/TotalAmt03889
IRS990/OtherExpensesGrp/TotalAmt11490
IRS990/OtherExpensesGrp/TotalAmt2150
IRS990/OtherExpensesGrp/TotalAmt380
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03703
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt046890
IRS990/OtherSalariesAndWagesGrp/TotalAmt050593
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02662
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02069
IRS990/PayrollTaxesGrp/ProgramServicesAmt05203
IRS990/PayrollTaxesGrp/TotalAmt09934
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015735
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01301
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0805
IRS990/PrincipalOfficerNm0RACHELE DOWNS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0945925
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0201344
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt077584
IRS990/PYOtherRevenueAmt0-27323
IRS990/PYRevenuesLessExpensesAmt0510647
IRS990/PYSalariesCompEmpBnftPaidAmt0129036
IRS990/PYTotalExpensesAmt0407964
IRS990/PYTotalRevenueAmt0918611
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-705867
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt094422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0527228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0945925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0479124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0217834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0224116
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02394227
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0274
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0313
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08775
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08775
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93090
IRS990ScheduleA/PublicSupportPY170Pct00.96680
IRS990ScheduleA/PublicSupportTotal170Amt02237293
IRS990ScheduleA/SubstantialContributorsTotAmt0156934
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0527228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0945925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0479124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0217834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0224116
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02394227
IRS990ScheduleA/TotalSupportAmt02403315
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/OtherLandBuildingsGrp/BookValueAmt01989
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01610
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01989
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt056795
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt056795
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt054381
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt014191
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt065570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt065570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08775
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08775
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0TWILIGHT GATHER
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-45606
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt033414
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt033414
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt06776
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt06776
IRS990ScheduleG/LicensedStatesCd0MI
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0849735
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FAMILY FINANCIAL SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0421
IRS990ScheduleI/RecipientTable/CashGrantAmt020125
IRS990ScheduleI/RecipientTable/CashGrantAmt137375
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0QUALITY IMPROVEMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1QUALITY IMPROVEMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10CHILDCARE NETWORK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11OAKLAND SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientEIN0382160250
IRS990ScheduleI/RecipientTable/RecipientEIN1381713563
IRS990ScheduleI/RecipientTable/USAddress/AddressLine102385 HURON PARKWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine112111 PONTIAC LAKE ROAD
IRS990ScheduleI/RecipientTable/USAddress/City0ANN ARBOR
IRS990ScheduleI/RecipientTable/USAddress/City1WATERFORD
IRS990ScheduleI/RecipientTable/USAddress/State0MI
IRS990ScheduleI/RecipientTable/USAddress/State1MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode048104
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode148328
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0APPLICATIONS ARE REVIEWED FOR ELIGIBILITY TO ENSURE FAMILIES ARE QUALIFYING WITHIN THE GUIDELINES OF THE SCHOLARSHIP. GROSS YEARLY INCOME IS CALCULATED FROM PAYSTUBS, CHILD SUPPORT DOCUMENTATION, FINANCIAL AID STATEMENTS, AND SOCIAL SECURITY OR DISABILITY STATEMENTS. ONCE AN ELIGIBLE FAMILY HAS BEEN APPROVED FOR A SCHOLARSHIP, AND BEFORE ANY PAYMENTS CAN BE MADE, WCP VERIFIES THE CHILDCARE PROVIDER IS LICENSED THROUGH MICHIGAN CHILD AND ADULT LICENSING BY LOOKING UP THE DAYCARE LICENSE NUMBER ON THE STATE'S LICENSING WEBSITE. PAYMENTS ARE MADE MONTHLY, AFTER CARE HAS BEEN PROVIDED. AT THE END OF EACH MONTH, BOTH PARENT AND PROVIDER WILL SIGN THE INVOICE VERIFYING THE CHILD WAS IN CARE DURING THAT MONTH. WCP WILL THEN PROCESS PAYMENT DIRECTLY TO THE CHILDCARE PROVIDER, IN THE CHILDCARE PROVIDER'S NAME. THE PROVIDER WILL THEN APPLY THAT AMOUNT TO THE CHILD'S TUITION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd0false

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