Civic Intelligence

Mary Lee Johnston Community Learning Center

990 • Fiscal year 2015 • EIN 43-0662462

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 29, 2016

1505 Hinkson AvenueColumbia, MO 65201

(573) 449-5600

Siviq Scores

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

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

38th percentile

-0.6%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

63rd percentile

$45,162

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

42nd percentile

-0.9%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

76th percentile

23%

Faster revenue growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$931,257

Down $8,527 (-0.9%) from 2014

Net Assets

Down

$897,874

Down $9,555 (-1.1%) from 2014

Liabilities

Up

$33,383

Up $1,028 (+3.2%) from 2014

Revenue

Up

$827,175

Up $152,378 (+23%) from 2014

Expenses

Up

$831,955

Up $29,949 (+3.7%) from 2014

Net Income

Up

-$4,780

Up $122,429 (+96%) from 2014

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: $964,321Liabilities 2010: $31,172Net Assets 2010: $933,1492010Assets 2011: $962,050Liabilities 2011: $20,437Net Assets 2011: $941,6132011Assets 2012: $1,044,200Liabilities 2012: $24,726Net Assets 2012: $1,019,4742012Assets 2013: $1,058,151Liabilities 2013: $27,533Net Assets 2013: $1,030,6182013Assets 2014: $939,784Liabilities 2014: $32,355Net Assets 2014: $907,4292014Assets 2015: $931,257Liabilities 2015: $33,383Net Assets 2015: $897,8742015Assets 2016: $936,392Liabilities 2016: $39,029Net Assets 2016: $897,3632016Assets 2017: $933,408Liabilities 2017: $42,653Net Assets 2017: $890,7552017Assets 2018: $912,459Liabilities 2018: $40,398Net Assets 2018: $872,0612018Assets 2019: $916,207Liabilities 2019: $41,496Net Assets 2019: $874,7112019Assets 2020: $979,494Liabilities 2020: $184,994Net Assets 2020: $794,5002020Assets 2021: $1,221,343Liabilities 2021: $186,827Net Assets 2021: $1,034,5162021Assets 2022: $880,365Liabilities 2022: $10,176Net Assets 2022: $870,1892022Assets 2023: $489,829Liabilities 2023: $20,376Net Assets 2023: $469,4532023Assets 2024: $408,682Liabilities 2024: $94,857Net Assets 2024: $313,8252024

Highlighted filing

2015

Assets$931,257
Liabilities$33,383
Net Assets$897,874

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $719,3052010Expenses 2011: $718,1382011Expenses 2012: $761,4332012Revenue 2013: $780,103Expenses 2013: $764,239Net Income 2013: $15,8642013Revenue 2014: $674,797Expenses 2014: $802,006Net Income 2014: -$127,2092014Revenue 2015: $827,175Expenses 2015: $831,955Net Income 2015: -$4,7802015Revenue 2016: $907,416Expenses 2016: $915,397Net Income 2016: -$7,9812016Revenue 2017: $945,765Expenses 2017: $970,058Net Income 2017: -$24,2932017Revenue 2018: $998,961Expenses 2018: $1,017,655Net Income 2018: -$18,6942018Revenue 2019: $998,666Expenses 2019: $990,455Net Income 2019: $8,2112019Revenue 2020: $962,225Expenses 2020: $1,080,081Net Income 2020: -$117,8562020Revenue 2021: $1,362,915Expenses 2021: $1,155,310Net Income 2021: $207,6052021Revenue 2022: $1,102,143Expenses 2022: $1,215,710Net Income 2022: -$113,5672022Revenue 2023: $638,464Expenses 2023: $1,039,200Net Income 2023: -$400,7362023Revenue 2024: $938,135Expenses 2024: $1,093,763Net Income 2024: -$155,6282024

Highlighted filing

2015

Revenue$827,175
Expenses$831,955
Net Income-$4,780
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 29, 2016
Return Version
2015v2.1
Gross Receipts
$827,175
Mission and Program Overview

Mission

To provide child care services to nursery school age children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$441,732$444,846▲ $3,114
Investments Other Securities$255,655$253,692▼ $1,963
Pledges and Grants Receivable$63,428$91,194▲ $27,766
Cash and Non-Interest-Bearing Accounts$117,485$70,099▼ $47,386
Savings and Temporary Cash Investments$55,172$59,702▲ $4,530
Accounts Receivable$3,439$10,840▲ $7,401
Prepaid Expenses and Deferred Charges$2,873$884▼ $1,989
Total Assets$939,784$931,257▼ $8,527
Liabilities
Accounts Payable and Accrued Expenses$32,355$33,383▲ $1,028
Total Liabilities$32,355$33,383▲ $1,028
Net Assets / Fund Balance
Unrestricted Net Assets$863,424$848,114▼ $15,310
Temporarily Rstr Net Assets$44,005$49,760▲ $5,755
Total Net Assets Fund Balance$907,429$897,874▼ $9,555
Total Liabilities and Net Assets / Fund Balance$939,784$931,257▼ $8,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$406,572$283,908$690,480
Equipment$28,274$56,414$84,688
Land$10,000-$10,000
Other Securities$253,692--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Meg BartlettExecutive DiFT$45,162$45,162

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$351,190
Program Service Revenue
$447,026
Investment Income
$5,417
Other Revenue
$23,542
All Other Contributions
$143,155
Change in Net Assets
$-4,780

Audited Revenue Reconciliation

Revenue per Audited Statements
$827,175
Revenue Not Reported on Form 990
$-4,775
Total Revenue per Audited Statements
$822,400
Total Revenue per Form 990
$827,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,748
Other Expenses$173,207
Total Fundraising Expense$1,214
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,060$95,489-$507,549
Other Employee Benefits$52,603$9,761-$62,364
Current Officers, Directors, Trustees, and Key Employees$36,130$9,032-$45,162
Payroll Taxes$32,522$7,545-$40,067
Depreciation Depletion$21,224$1,303-$22,527
Occupancy$19,355--$19,355
Fees for Services Accounting-$12,320-$12,320
All Other Expenses$6,604$1,169-$7,773
Insurance$7,175$487-$7,662
Other Expenses$1,022$3,189$350$4,561
Pension Plan Contributions$2,251$1,355-$3,606
Advertising$1,131-$521$1,652
Office Expenses--$343$343
Total Functional Expenses$682,790$147,951$1,214$831,955

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$831,955
Total Expenses per Audited Statements$831,955
Total Expenses per Form 990$831,955
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,826
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Chairs and Ches$21,826$21,826-$21,826
Total Events$21,826$21,826-$21,826
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
Audit committee
Yes
Backup withholding compliance
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
No
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

Treasurer and executive director review 990 and obtain approval to file.

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

Officers, directors, trustees, and key employees are required to disclose annually any conflicts or possible conflicts.

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

Board of directors approves the exeuctive directors salary based on salary levels in the local area.

Form 990, Page 6, Part VI, Line 19

Available upon request and other websites such as guidestar.org

Filing and Contact Details

Filer

Filer Name
Mary Lee Johnston Community
EIN
43-0662462
Phone
5734495600
Address
1505 HINKSON AVENUE, COLUMBIA, MO 65201

Signing Officer

Name
Ed Musterman
Title
Treasurer
Phone
5734495600
Signed
2016-06-29

Organization Details

Principal Officer
Christine Dickson
Formed
1952
Legal Domicile
Mo
Voting Board Members
16
Independent Board Members
16
Employees
38
Volunteers
200

Preparer

Firm
Marberry & Eagle Pc Cpas
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201
Preparer
Thomas C Eagle
Phone
5738758777
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OccupancyGrp/TotalAmt019355
IRS990/OfficeExpensesGrp/FundraisingAmt0343
IRS990/OfficeExpensesGrp/TotalAmt0343
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09761
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt052603
IRS990/OtherEmployeeBenefitsGrp/TotalAmt062364
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE & SECURITY
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0350
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04707
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11594
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23189
IRS990/OtherExpensesGrp/ProgramServicesAmt065032
IRS990/OtherExpensesGrp/ProgramServicesAmt119123
IRS990/OtherExpensesGrp/ProgramServicesAmt26558
IRS990/OtherExpensesGrp/ProgramServicesAmt31022
IRS990/OtherExpensesGrp/TotalAmt069739
IRS990/OtherExpensesGrp/TotalAmt120717
IRS990/OtherExpensesGrp/TotalAmt26558
IRS990/OtherExpensesGrp/TotalAmt34561
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01716
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01716
IRS990/OtherRevenueTotalAmt01716
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095489
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0412060
IRS990/OtherSalariesAndWagesGrp/TotalAmt0507549
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07545
IRS990/PayrollTaxesGrp/ProgramServicesAmt032522
IRS990/PayrollTaxesGrp/TotalAmt040067
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01355
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02251
IRS990/PensionPlanContributionsGrp/TotalAmt03606
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt063428
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt091194
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02873
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0884
IRS990/PrincipalOfficerNm0CHRISTINE DICKSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0447026
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0247892
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04063
IRS990/PYOtherExpensesAmt0187165
IRS990/PYOtherRevenueAmt021139
IRS990/PYProgramServiceRevenueAmt0401703
IRS990/PYRevenuesLessExpensesAmt0-127209
IRS990/PYSalariesCompEmpBnftPaidAmt0614841
IRS990/PYTotalExpensesAmt0802006
IRS990/PYTotalRevenueAmt0674797
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-4780
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055172
IRS990/SavingsAndTempCashInvstGrp/EOYAmt059702
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0351190
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0247892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0337225
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0347479
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0366400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01650186
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04743
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03785
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01872
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0457
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0470568
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0424637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0427422
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0489381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0359806
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04743
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03785
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01872
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0457
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012056
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99690
IRS990ScheduleA/PublicSupportPY509Pct00.99760
IRS990ScheduleA/PublicSupportTotal509Amt03822000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0821758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0672529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0764647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0836860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0726206
IRS990ScheduleA/Total509Grp/TotalAmt03822000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0826501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0676314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0766519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0838059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0726663
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03834056
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/BuildingsGrp/BookValueAmt0406572
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0283908
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0690480
IRS990ScheduleD/EquipmentGrp/BookValueAmt028274
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056414
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt084688
IRS990ScheduleD/ExpensesSubtotalAmt0831955
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4775
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0253692
IRS990ScheduleD/OtherSecuritiesGrp/Desc0COMMUNITY FOUNDATION OF CENTRAL MO
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-4775
IRS990ScheduleD/RevenueSubtotalAmt0827175
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0444846
IRS990ScheduleD/TotalBookValueSecuritiesAmt0253692

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.31$0.94$1.09$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$0.64$1.04$0.40
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$1.10$1.22$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.19$1.03$1.36$1.16$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.18$0.79$0.96$1.08$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.04$0.87$1.00$0.99$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.87$1.00$1.02$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.89$0.95$0.97$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.90$0.91$0.92$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.03$0.90$0.83$0.83$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.03$0.91$0.67$0.80$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.78$0.76$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.02$1.02$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.02$0.94$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.03$0.93$0.72