Civic Intelligence

Mt Zion Child Development Center Inc

990 • Fiscal year 2017 • EIN 39-1713521

Jan 01, 2017 to Dec 31, 2017 • Filed on May 07, 2018

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

54th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

26th percentile

-8.2%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

18th percentile

-23%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-8.6%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$63,569

Down $19,144 (-23%) from 2016

Net Assets

Down

$63,569

Down $19,144 (-23%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$234,288

Down $21,933 (-8.6%) from 2016

Expenses

Up

$253,432

Up $36,930 (+17%) from 2016

Net Income

Down

-$19,144

Down $58,863 (-148%) from 2016

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

2017

Assets$63,569
Liabilities$0
Net Assets$63,569

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

2017

Revenue$234,288
Expenses$253,432
Net Income-$19,144
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 7, 2018
Return Version
2017v2.2
Gross Receipts
$234,288
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$82,713$63,569▼ $19,144
Cash and Non-Interest-Bearing Accounts$55,440$37,425▼ $18,015
Land, Buildings, and Equipment, Net$27,273$26,144▼ $1,129
Total Assets$82,713$63,569▼ $19,144
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$82,713$63,569▼ $19,144
Total Liabilities and Net Assets / Fund Balance$82,713$63,569▼ $19,144

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,847$74,997-
Leasehold Improvements$19,297$23,495-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl NashExe DirectorFT$13,000$13,000
Martha CarterExe DirectorFT$7,243$7,243

Board Members and Trustees

NameTitle
Sharlie MccainPresident
Dessie HarrisDirector
J CalvertDirector
Alfred DavisAsst Treasurer
J HamberlinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,966
Program Service Revenue
$211,020
Investment Income
$60
Other Revenue
$10,242
All Other Contributions
$12,966
Change in Net Assets
$-19,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,262
Other Expenses$56,170
Total Fundraising Expense$1,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,128--$161,128
Current Officers, Directors, Trustees, and Key Employees$20,243--$20,243
Payroll Taxes$15,891--$15,891
All Other Expenses$15,000--$15,000
Office Expenses$10,225--$10,225
Insurance$7,854--$7,854
Fees for Services Accounting-$5,593-$5,593
Travel$4,946--$4,946
Conferences and Meetings$1,636--$1,636
Depreciation Depletion$1,129--$1,129
Advertising--$1,102$1,102
Other Expenses$614$442-$442
Interest-$36-$36
Total Functional Expenses$246,259$6,071$1,102$253,432
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 james hamberlin 6920 n lincolnshire milwaukee, wi 53223 alfred davis 9405 n 67th st milwaukee, wi 53223 jennell calvert 5244 n 67th st milwaukee, wi 53218

990 Part VI Line 9 Continued

Dessie harris 5869 n 74th st milwaukee, wi 53218 martha carter 3867 n 68th st milwaukee, wi 53216 cheryl nash 3540 w linden pl apt 3 milwaukee, wi 53208

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

990 Part VI Line 12C Continued

Whether the transaction constitutes a conflict and so 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

990 Part VI Line 12C Continued

Encourages any employee to anonymously report any possible conflict of interest they observe the outside bookkeeper looks for possible conflicts of interest.

990 Part VI Line 15 A & 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 15 A & 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 the governing documents conflict of interest financial

990 Part VI Line 15 A & B Continue

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
2018-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfred Davis
Formed
1991
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
17
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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHARLIE MC CAIN W135 N7273 LUND CR MENOMONEE FALLS, WI 53051 JAMES HAMBERLIN 6920 N LINCOLNSHIRE MILWAUKEE, WI 53223 ALFRED DAVIS 9405 N 67TH ST MILWAUKEE, WI 53223 JENNELL CALVERT 5244 N 67TH ST MILWAUKEE, WI 53218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESSIE HARRIS 5869 N 74TH ST MILWAUKEE, WI 53218 MARTHA CARTER 3867 N 68TH ST MILWAUKEE, WI 53216 CHERYL NASH 3540 W LINDEN PL APT 3 MILWAUKEE, WI 53208
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPARER 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/ExplanationTxt3SIGNS RETURN AND AUTHORIZES PREPARER TO E-FILE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY 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/ExplanationTxt5OR 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WHETHER THE TRANSACTION CONSTITUTES A CONFLICT AND SO 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ENCOURAGES ANY EMPLOYEE TO ANONYMOUSLY REPORT ANY POSSIBLE CONFLICT OF INTEREST THEY OBSERVE THE OUTSIDE BOOKKEEPER LOOKS FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 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/ExplanationTxt9BENEFIT 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 THE GOVERNING DOCUMENTS CONFLICT OF INTEREST FINANCIAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STATEMENTS 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/FormAndLineReferenceDesc3990 PART VI LINE 11B CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 PART VI LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990 PART VI LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990 PART VI LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7990 PART VI LINE 12C CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8990 PART VI LINE 15 A & B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9990 PART VI LINE 15 A & B CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10990 PART VI LINE 15 A & B CONTINUE
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05072272018127h000369
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.103.14.245

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