Civic Intelligence

Mt Zion Child Development Center Inc

990 • Fiscal year 2016 • EIN 39-1713521

Jan 01, 2016 to Dec 31, 2016 • Filed on May 07, 2017

2207 North 2nd StreetMilwaukee, WI 53212-3225

(414) 372-6052

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

81st percentile

$14,486

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

90th percentile

92%

Faster asset growth than 90% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$82,713

Up $39,719 (+92%) from 2015

Net Assets

Up

$82,713

Up $39,719 (+92%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$256,221

Up $84,884 (+50%) from 2015

Expenses

Up

$216,502

Up $19,836 (+10%) from 2015

Net Income

Up

$39,719

Up $65,048 (+257%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$82,713
Liabilities$0
Net Assets$82,713

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$256,221
Expenses$216,502
Net Income$39,719
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 7, 2017
Return Version
2016v3.0
Gross Receipts
$256,221
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$42,994$82,713▲ $39,719
Cash and Non-Interest-Bearing Accounts$14,470$55,440▲ $40,970
Land, Buildings, and Equipment, Net$28,524$27,273▼ $1,251
Total Assets$42,994$82,713▲ $39,719
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$42,994$82,713▲ $39,719
Total Liabilities and Net Assets / Fund Balance$42,994$82,713▲ $39,719

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,931$74,913$81,844
Buildings$20,342$22,450$42,792
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martha CarterExe DirectorFT$14,486$14,486

Board Members and Trustees

NameTitle
Sharlie MccainPresident
Dessie HarrisDirector
J CalvertDirector
J WilliamsDirector
Pastor SibleyDirector
Alfred DavisAsst Treasurer
Burma HudsonSecretary
J HamberlinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,076
Program Service Revenue
$199,838
Investment Income
$134
Other Revenue
$11,173
All Other Contributions
$45,076
Change in Net Assets
$39,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,684
Other Expenses$39,818
Total Fundraising Expense$1,331
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,483--$147,483
Payroll Taxes$14,715--$14,715
Current Officers, Directors, Trustees, and Key Employees$14,486--$14,486
Insurance$8,932--$8,932
Office Expenses$8,558--$8,558
Fees for Services Accounting-$4,843-$4,843
Travel$4,394--$4,394
Conferences and Meetings$2,051--$2,051
Advertising--$1,331$1,331
Depreciation Depletion$1,281--$1,281
Other Expenses$929$686-$686
Interest-$25-$25
Total Functional Expenses$209,617$5,554$1,331$216,502
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 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

Sharlie mc cain w135 n7273 lund cr menomonee falls, wi 53051 burma l. Hudson 9437 w rochelle ave milwaukee, wi 53224 james hamberlin 6920 n lincolnshire milwaukee, wi 53223 alfred davis 9405 n 67th st milwaukee, wi 53223

990 Part VI Line 9 Continued

Dessie harris 5869 n 74th st milwaukee, wi 53218 pastor siblely 1849 n 1st st milwaukee, wi 53212 juanita williams 2541 n 14th st milwaukee, wi 53206 jennell calvert 5244 n 67th st milwaukee, wi 53218

990 Part VI Line 9 Continued

Martha carter 3867 n 68th st milwaukee, wi 53216

990 PART VI LINE 11B

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

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

990 PART VI LINE 12C CONTINUED

Or to at least two directors of any pending or contemplated transaction 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

990 PART VI LINE 12C CONTINUED

Informs the discloser and both the disclosure and decision 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

990 PART VI LINE 12C CONTINUED

Conflict of interest they observe. The outside bookkeeper 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 their deliberations comparability data of salary and

990 PART VI LINE 15A & B CONTINUED

Benefit survey results of similar organizations. The comittee'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 statements and 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
Phone
4143726052
Address
2207 NORTH 2ND STREET, MILWAUKEE, WI 53212-3225

Signing Officer

Name
Alfred Davis
Title
Assistant Treasurer
Signed
2017-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfred Davis
Formed
1991
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
12

Preparer

Firm
Ken Hoffmann & Associates in
Address
1212 EAST HANCOCK DR, DELTONA, FL 32725-6428
Preparer
Kenneth a Hoffmann
Phone
3868601201
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074913
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHARLIE MC CAIN W135 N7273 LUND CR MENOMONEE FALLS, WI 53051 BURMA L. HUDSON 9437 W ROCHELLE AVE MILWAUKEE, WI 53224 JAMES HAMBERLIN 6920 N LINCOLNSHIRE MILWAUKEE, WI 53223 ALFRED DAVIS 9405 N 67TH ST MILWAUKEE, WI 53223
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESSIE HARRIS 5869 N 74TH ST MILWAUKEE, WI 53218 PASTOR SIBLELY 1849 N 1ST ST MILWAUKEE, WI 53212 JUANITA WILLIAMS 2541 N 14TH ST MILWAUKEE, WI 53206 JENNELL CALVERT 5244 N 67TH ST MILWAUKEE, WI 53218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARTHA CARTER 3867 N 68TH ST MILWAUKEE, WI 53216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PREPARER COMPLETES FORM 990 AND REVIEWS WITH THE ASST TREAS WHO PRESENTS TO EACH DIRECTOR/OFFICER TO DISCUSS AND ASK QUESTIONS. UPON APPROVAL AND MOTION PASSED THE ASST TREAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SIGNS RETURN AND AUTHORIZES PREPARER TO E-FILE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPY 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OR TO AT LEAST TWO DIRECTORS OF ANY PENDING OR CONTEMPLATED TRANSACTION 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INFORMS THE DISCLOSER AND BOTH THE DISCLOSURE AND DECISION 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONFLICT OF INTEREST THEY OBSERVE. THE OUTSIDE BOOKKEEPER LOOKS FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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 THEIR DELIBERATIONS COMPARABILITY DATA OF SALARY AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BENEFIT SURVEY RESULTS OF SIMILAR ORGANIZATIONS. THE COMITTEE'S DECISIONS ARE PART OF ITS MEETING MINUTES WHICH ARE FORWARDED TO THE FULL BOARD FOR DISCUSSION & APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, FINANCIAL STATEMENTS AND 990 ARE MADE AVAILABLE TO THE PUBLIC UPON DEMAND AND PROVIDED A FREE COPY OF EACH REQUESTED DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 PART VI LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990 PART VI LINE 9 CONTINUED
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 PART VI LINE 11b CONTINUED
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7990 PART VI LINE 12c CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8990 PART VI LINE 12c CONTINUED
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10990 PART VI LINE 15a & b CONTINUED
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASSISTANT TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MT ZION CHILD DEVELOPMENT CENT

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