Civic Intelligence

Mt Zion Child Development Center Inc

EIN 39-1713521 • 501(c)3 • Milwaukee, WI

990-N Coverage

Profile

Child day care services -

2207 North 2nd StreetMilwaukee, WI 53212-3225

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

33rd percentile

-7.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-14%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-58%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$48,285

Down $7,570 (-14%) from 2019

Liabilities

Flat

$0

Flat from 2019

Net Assets

Down

$48,285

Down $7,570 (-14%) from 2019

Revenue

Down

$101,156

Down $142,132 (-58%) from 2019

Expenses

Down

$108,726

Down $128,994 (-54%) from 2019

Net Income

Down

-$7,570

Down $13,138 (-236%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2011: $84,734Liabilities 2011: $10,6382011Assets 2012: $95,939Liabilities 2012: $7,435Net Assets 2012: $88,5042012Assets 2013: $96,534Liabilities 2013: $3,589Net Assets 2013: $92,9452013Assets 2014: $68,638Liabilities 2014: $315Net Assets 2014: $68,3232014Assets 2015: $42,994Liabilities 2015: $0Net Assets 2015: $42,9942015Assets 2016: $82,713Liabilities 2016: $0Net Assets 2016: $82,7132016Assets 2017: $63,569Liabilities 2017: $0Net Assets 2017: $63,5692017Assets 2018: $50,287Liabilities 2018: $0Net Assets 2018: $50,2872018Assets 2019: $55,855Liabilities 2019: $0Net Assets 2019: $55,8552019Assets 2020: $48,285Liabilities 2020: $0Net Assets 2020: $48,2852020

Highlighted filing

2020

Assets$48,285
Liabilities$0
Net Assets$48,285

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $185,625Expenses 2011: $187,752Net Income 2011: -$2,1272011Expenses 2012: $229,2672012Revenue 2013: $230,865Expenses 2013: $226,423Net Income 2013: $4,4422013Revenue 2014: $186,694Expenses 2014: $211,317Net Income 2014: -$24,6232014Revenue 2015: $171,337Expenses 2015: $196,666Net Income 2015: -$25,3292015Revenue 2016: $256,221Expenses 2016: $216,502Net Income 2016: $39,7192016Revenue 2017: $234,288Expenses 2017: $253,432Net Income 2017: -$19,1442017Revenue 2018: $238,579Expenses 2018: $251,861Net Income 2018: -$13,2822018Revenue 2019: $243,288Expenses 2019: $237,720Net Income 2019: $5,5682019Revenue 2020: $101,156Expenses 2020: $108,726Net Income 2020: -$7,5702020

Highlighted filing

2020

Revenue$101,156
Expenses$108,726
Net Income-$7,570

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 14, 2021
Return Version
2020v4.0
Gross Receipts
$101,156
Mission and Program Overview

Mission

Child day care services -

Child day care services provide quality day care and interactive ed. In a safe, secure and nurturing environment for low income, ages 1 month to 12 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$55,855$48,285▼ $7,570
Cash and Non-Interest-Bearing Accounts$31,778$25,146▼ $6,632
Land, Buildings, and Equipment, Net$24,077$23,139▼ $938
Total Assets$55,855$48,285▼ $7,570
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,855$48,285▼ $7,570
Total Liabilities and Net Assets / Fund Balance$55,855$48,285▼ $7,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,689$75,155-
Leasehold Improvements$16,450$26,342-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl NashExe DirectorFT$11,331$11,331

Board Members and Trustees

NameTitle
Sharlie MccainPresident
Mary DobbsVice President
Brenda BellDirector
Dessie HarrisDirector
E WickcliffDirector
J HamerlinDirector
Louis SibleyDirector
Martha CarterDirector
Reesa RayfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,933
Program Service Revenue
$93,499
Investment Income
$0
Other Revenue
$3,724
All Other Contributions
$3,933
Change in Net Assets
$-7,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$78,592
Other Expenses$30,134
Total Fundraising Expense$324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,498--$52,498
Current Officers, Directors, Trustees, and Key Employees$19,754--$19,754
Office Expenses$7,896--$7,896
Insurance$6,478--$6,478
Payroll Taxes$6,340--$6,340
Fees for Services Accounting-$5,808-$5,808
Travel$1,318--$1,318
Depreciation Depletion$938--$938
Advertising--$324$324
Interest-$298-$298
Other Expenses$124--$124
Conferences and Meetings$50--$50
Total Functional Expenses$102,296$6,106$324$108,726
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
Yes
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

990 Part VI Line 9

Brenda bell n54 w16920 ravenwood dr menomonee falls,wi 53051 martha carter 3867 n 68th st milwaukee, wi 53216 james hamberlin 6920 n lincolnshire milwaukee, wi 53223

990 Part VI Line 9 Continued

Dessie harris 5869 n 74th st milwaukee, wi 53218 louis sibley 1840 n 1st st milwaukee, wi 53212 elaine wickcliff 3324 n 45th st milwaukee, wi 53216

990 Part VI Line 9 Continued

Mary dobbs 2719 w juneau ave milwaukee, wi 53208 reesa rayford 3146 n 46th st milwaukee, wi 53216

990 Part VI Line 11B

Preparer completes form 990 and reviews with the president who presents to each director or officer to discuss and ask questions. Upon approval and motion passed the president

990 Part VI Line 11B Continued

Signs return and authorizes preparer to e-file return.

990 Part VI Line 12C

Copy of written conflict of interest is distributed to all directors and employees. The policy requires that any director, officer or employee must disclose to the president or to at least two directors of any pending or contemplated

990 Part VI Line 12C Continued

Transaction that might give rise to a potential conflict of interest. The president or the two directors then determines whether the transaction constitutes a conflict and so informs the discloser and both the disclosure and decision

990 Part VI Line 12C Continued

Are recorded in the disclosures personnel record and reported at the next board meeting. The policy also encourages any employee to anonymously report any possible conflict of interest they observe. The outside bookkeeper

990 Part VI Line 12C Continued

Looks for possible conflicts of interest.

990 Part VI Line 15A & B

The directors within the personnel committee review and approve all compensation and benefits for all officers, top management staff and key employees. The directors use in

990 Part VI Line 15A & B Continued

Their deliberations comparability data of salary and benefit survey results of similar organizations. The commitee's decisions are part of its meeting minutes which are forwarded to the full board for discussion & approval.

990 Part VI Line 19

The governing documents, conflict of interest, financial statement and form 990 are made available to the public upon demand and provided a free copy of each requested document.

Filing and Contact Details

Filer

Filer Name
Mt Zion Child Development Cent
EIN
39-1713521
Address
2207 NORTH 2ND STREET, MILWAUKEE, WI 53212-3225

Signing Officer

Name
Sharlie Mccain
Title
President
Signed
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharlie Mccain
Formed
1991
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
14
Volunteers
12

Preparer

Firm
Ken Hoffmann & Associates in
Address
1212 EAST HANCOCK DR, DELTONA, FL 32725-6428
Preparer
Kenneth a Hoffmann
Phone
3868601201
Supplemental Narrative

Additional Explanations

990 Page 1 Line 6

There were 12 volunteers for the period jan through march of 2020 at which time we closed the day care to children because of the pandemic.

990 Part III Line 3

The development center had to close at the end of march, because of the pandemic and remained closed for the balance of the year.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE 12 VOLUNTEERS FOR THE PERIOD JAN THROUGH MARCH OF 2020 AT WHICH TIME WE CLOSED THE DAY CARE TO CHILDREN BECAUSE OF THE PANDEMIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DEVELOPMENT CENTER HAD TO CLOSE AT THE END OF MARCH, BECAUSE OF THE PANDEMIC AND REMAINED CLOSED FOR THE BALANCE OF THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BRENDA BELL N54 W16920 RAVENWOOD DR MENOMONEE FALLS,WI 53051 MARTHA CARTER 3867 N 68TH ST MILWAUKEE, WI 53216 JAMES HAMBERLIN 6920 N LINCOLNSHIRE MILWAUKEE, WI 53223
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESSIE HARRIS 5869 N 74TH ST MILWAUKEE, WI 53218 LOUIS SIBLEY 1840 N 1ST ST MILWAUKEE, WI 53212 ELAINE WICKCLIFF 3324 N 45TH ST MILWAUKEE, WI 53216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MARY DOBBS 2719 W JUNEAU AVE MILWAUKEE, WI 53208 REESA RAYFORD 3146 N 46TH ST MILWAUKEE, WI 53216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PREPARER COMPLETES FORM 990 AND REVIEWS WITH THE PRESIDENT WHO PRESENTS TO EACH DIRECTOR OR OFFICER TO DISCUSS AND ASK QUESTIONS. UPON APPROVAL AND MOTION PASSED THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SIGNS RETURN AND AUTHORIZES PREPARER TO E-FILE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COPY OF WRITTEN CONFLICT OF INTEREST IS DISTRIBUTED TO ALL DIRECTORS AND EMPLOYEES. THE POLICY REQUIRES THAT ANY DIRECTOR, OFFICER OR EMPLOYEE MUST DISCLOSE TO THE PRESIDENT OR TO AT LEAST TWO DIRECTORS OF ANY PENDING OR CONTEMPLATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSACTION THAT MIGHT GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST. THE PRESIDENT OR THE TWO DIRECTORS THEN DETERMINES WHETHER THE TRANSACTION CONSTITUTES A CONFLICT AND SO INFORMS THE DISCLOSER AND BOTH THE DISCLOSURE AND DECISION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ARE RECORDED IN THE DISCLOSURES PERSONNEL RECORD AND REPORTED AT THE NEXT BOARD MEETING. THE POLICY ALSO ENCOURAGES ANY EMPLOYEE TO ANONYMOUSLY REPORT ANY POSSIBLE CONFLICT OF INTEREST THEY OBSERVE. THE OUTSIDE BOOKKEEPER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LOOKS FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE DIRECTORS WITHIN THE PERSONNEL COMMITTEE REVIEW AND APPROVE ALL COMPENSATION AND BENEFITS FOR ALL OFFICERS, TOP MANAGEMENT STAFF AND KEY EMPLOYEES. THE DIRECTORS USE IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THEIR DELIBERATIONS COMPARABILITY DATA OF SALARY AND BENEFIT SURVEY RESULTS OF SIMILAR ORGANIZATIONS. THE COMMITEE'S DECISIONS ARE PART OF ITS MEETING MINUTES WHICH ARE FORWARDED TO THE FULL BOARD FOR DISCUSSION & APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, FINANCIAL STATEMENT AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON DEMAND AND PROVIDED A FREE COPY OF EACH REQUESTED DOCUMENT.
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