Civic Intelligence

Child Resource Center

990 • Fiscal year 2016 • EIN 42-1131395

Oct 01, 2015 to Sep 30, 2016 • Filed on Nov 10, 2016

1201 Highland AveRed Oak, IA 51566

(712) 623-2285

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.85x

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

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

Liabilities / Revenue

95th percentile

0.86x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

86th percentile

$30,600

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

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

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$186,917

Down $31,370 (-14%) from 2015

Net Assets

Down

$28,612

Down $25,984 (-48%) from 2015

Liabilities

Down

$158,305

Down $5,386 (-3.3%) from 2015

Revenue

Down

$184,100

Down $43,626 (-19%) from 2015

Expenses

Down

$210,085

Down $18,563 (-8.1%) from 2015

Net Income

Down

-$25,985

Down $25,063 (-2718%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $265,834Liabilities 2010: $188,730Net Assets 2010: $77,1042010Assets 2011: $246,462Liabilities 2011: $185,980Net Assets 2011: $60,4822011Assets 2012: $237,597Liabilities 2012: $179,416Net Assets 2012: $58,1812012Assets 2013: $242,527Liabilities 2013: $174,470Net Assets 2013: $68,0572013Assets 2014: $229,147Liabilities 2014: $169,116Net Assets 2014: $60,0312014Assets 2015: $218,287Liabilities 2015: $163,691Net Assets 2015: $54,5962015Assets 2016: $186,917Liabilities 2016: $158,305Net Assets 2016: $28,6122016Assets 2017: $191,291Liabilities 2017: $156,922Net Assets 2017: $34,3692017Assets 2018: $213,510Liabilities 2018: $164,342Net Assets 2018: $49,1682018Assets 2019: $230,423Liabilities 2019: $151,928Net Assets 2019: $78,4952019Assets 2020: $269,871Liabilities 2020: $174,712Net Assets 2020: $95,1592020Assets 2021: $287,696Liabilities 2021: $125,029Net Assets 2021: $162,6672021Assets 2022: $238,820Liabilities 2022: $119,116Net Assets 2022: $119,7042022Assets 2023: $59,292Liabilities 2023: $32Net Assets 2023: $59,2602023

Highlighted filing

2016

Assets$186,917
Liabilities$158,305
Net Assets$28,612

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $208,1962010Revenue 2011: $190,306Expenses 2011: $207,163Net Income 2011: -$16,8572011Revenue 2012: $203,981Expenses 2012: $206,282Net Income 2012: -$2,3012012Revenue 2013: $199,284Expenses 2013: $189,407Net Income 2013: $9,8772013Revenue 2014: $186,534Expenses 2014: $194,558Net Income 2014: -$8,0242014Revenue 2015: $227,726Expenses 2015: $228,648Net Income 2015: -$9222015Revenue 2016: $184,100Expenses 2016: $210,085Net Income 2016: -$25,9852016Revenue 2017: $194,431Expenses 2017: $198,674Net Income 2017: -$4,2432017Revenue 2018: $252,188Expenses 2018: $237,389Net Income 2018: $14,7992018Revenue 2019: $332,272Expenses 2019: $298,283Net Income 2019: $33,9892019Revenue 2020: $329,083Expenses 2020: $313,295Net Income 2020: $15,7882020Revenue 2021: $369,312Expenses 2021: $301,803Net Income 2021: $67,5092021Revenue 2022: $289,339Expenses 2022: $334,099Net Income 2022: -$44,7602022Revenue 2023: $140,164Expenses 2023: $200,873Net Income 2023: -$60,7092023

Highlighted filing

2016

Revenue$184,100
Expenses$210,085
Net Income-$25,985
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$185,383
Mission and Program Overview

Mission

Child Care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$182,977$172,883▼ $10,094
Rtn Earn Endowment Incm Other Fnds$54,596$28,612▼ $25,984
Accounts Receivable$16,586$4,785▼ $11,801
Savings and Temporary Cash Investments$10,677$4,728▼ $5,949
Cash and Non-Interest-Bearing Accounts$5,329$2,708▼ $2,621
Prepaid Expenses and Deferred Charges$2,718$1,813▼ $905
Total Assets$218,287$186,917▼ $31,370
Liabilities
Mortgage Notes Payable Secured by Investment Property$160,441$154,740▼ $5,701
Other Liabilities$3,030$3,423▲ $393
Accounts Payable and Accrued Expenses$220$142▼ $78
Total Liabilities$163,691$158,305▼ $5,386
Net Assets / Fund Balance
Total Net Assets Fund Balance$54,596$28,612▼ $25,984
Total Liabilities and Net Assets / Fund Balance$218,287$186,917▼ $31,370

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$141,603$195,111-
Land$29,465--
Equipment$1,815$44,046-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy K WingadDirector/EmployeeFT$30,600$30,600

Board Members and Trustees

NameTitle
Paul VandreyChairman of the Board
Kelly WilcoxsenVice Chair
Christine AdamsAppointed
Dillion WeeksAppointed
Mackenzie DaileyAppointed
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$179,971
Investment Income
$3
Other Revenue
$2,126
All Other Contributions
$2,000
Change in Net Assets
$-25,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$135,768
Other Expenses$74,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,177$0$0$95,177
Current Officers, Directors, Trustees, and Key Employees$30,600$0$0$30,600
All Other Expenses$30,529$0$0$30,529
Occupancy$15,071$0$0$15,071
Depreciation Depletion$10,094$0$0$10,094
Payroll Taxes$9,991$0$0$9,991
Interest$8,225$0$0$8,225
Insurance$6,149$0$0$6,149
Office Expenses$2,180$0$0$2,180
Fees for Services Accounting$1,155$0$0$1,155
Conferences and Meetings$505$0$0$505
Advertising$409$0$0$409
Total Functional Expenses$210,085$0$0$210,085
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,379
Fundraising Direct Expenses$1,283
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Social Security Payable$1,144
State Payroll Tax Payable$1,012
Federal Withholding Payable$762
Medicare Payable$267
SUTA Payable$175
AFLAC payroll deduction$63
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Child Resource Center
EIN
42-1131395
Phone
7126232285
Address
1201 Highland Ave, Red Oak, IA 51566

Signing Officer

Name
Paul Vandrey
Title
Chairman of the Board
Phone
7126232285
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Vandrey
Formed
1979
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
5

Preparer

Firm
Hays Accounting
Address
301 N 3RD ST BOX 127, RED OAK, IA 51566-0127
Preparer
Stephen L Hays
Phone
7126239678
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Members

Pt VI, Line 7A

Volunteer

Pt VI, Line 7B

Approval by members on a vote

Pt VI, Line 8B

Minutes prepared

Pt VI, Line 11B

The board members review and approve it during a meeting held

Pt VI, Line 15A

Review and approval of the board of directors

Form 990, Part IX, Line 24E

Food 22227. 22227. 0. 0.

Form 990, Part IX, Line 24E

Postage & Shipping 47. 47. 0. 0.

Form 990, Part IX, Line 24E

Supplies 4275. 4275. 0. 0.

Form 990, Part IX, Line 24E

Bad debt expense 3756. 3756. 0. 0.

Form 990, Part IX, Line 24E

Bank Charges 7. 7. 0. 0.

Form 990, Part IX, Line 24E

Misc. 217. 217. 0. 0.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt032
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0179971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0198582
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0186216
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0194738
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0200862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0960369
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02126
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt027739
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0312
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03342
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03104
IRS990ScheduleA/OtherIncome509Grp/TotalAmt036623
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96340
IRS990ScheduleA/PublicSupportPY509Pct00.96540
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0964969
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0181971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0199982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0186216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0195938
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0200862
IRS990ScheduleA/Total509Grp/TotalAmt0964969
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01001624
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0141603
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195111
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0336714
IRS990ScheduleD/EquipmentGrp/BookValueAmt01815
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044046
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt045861
IRS990ScheduleD/LandGrp/BookValueAmt029465
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1267
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt463
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Withholding Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Medicare Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Social Security Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Payroll Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4AFLAC payroll deduction
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SUTA Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0172883
IRS990ScheduleD/TotalLiabilityAmt03423
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Volunteer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Approval by members on a vote
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Minutes prepared
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board members review and approve it during a meeting held
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Review and approval of the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Food 22227. 22227. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Postage & Shipping 47. 47. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Supplies 4275. 4275. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Bad debt expense 3756. 3756. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Bank Charges 7. 7. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Misc. 217. 217. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0218287
IRS990/TotalAssetsEOYAmt0186917
IRS990/TotalAssetsGrp/BOYAmt0218287
IRS990/TotalAssetsGrp/EOYAmt0186917
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0210085
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163691
IRS990/TotalLiabilitiesEOYAmt0158305
IRS990/TotalLiabilitiesGrp/BOYAmt0163691
IRS990/TotalLiabilitiesGrp/EOYAmt0158305
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054596
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028612
IRS990/TotalProgramServiceExpensesAmt0210085
IRS990/TotalProgramServiceRevenueAmt0179971
IRS990/TotalReportableCompFromOrgAmt030600
IRS990/TotalRevenueGrp/ExclusionAmt02096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180004
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0184100
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186917
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01503 E Summit ST
IRS990/USAddress/CityNm0Red Oak
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051566

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$1.40$2.01$0.61
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$1.19$1.20$2.89$3.34$0.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$1.25$1.63$3.69$3.02$0.68
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$1.75$0.95$3.29$3.13$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$1.52$0.78$3.32$2.98$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$1.64$0.49$2.52$2.37$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$1.57$0.34$1.94$1.99$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.87$1.58$0.29$1.84$2.10$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.18$1.64$0.55$2.28$2.29$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.69$0.60$1.87$1.95$0.08
2013Summary only. Only limited summary data is available for this year.$2.43$1.74$0.68$1.99$1.89$0.10
2012Summary only. Only limited summary data is available for this year.$2.38$1.79$0.58$2.04$2.06$0.02
2011Summary only. Only limited summary data is available for this year.$2.46$1.86$0.60$1.90$2.07$0.17
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$1.89$0.77$2.08