Civic Intelligence

Ava'S Place Child Development Ctr

EIN 46-3308054 • 501(c)3 • Plano, TX

Profile

The mission of ava's place child development center is to serve the child daycare, early developmental, and social needs of children by: providing the children a safe, happy, nurturing environment with a professional and loving staff; providing an excellent education; instilling good moral values; and serving their parents by: enabling them to be gainfully employed by providing for the care of children away from their homes.

1100 W 15th Street Suite 106Plano, TX 75075

www.avasplaceplano.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

10th percentile

-87%

Higher net margin than 10% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

14th percentile

-59%

Faster revenue growth than 14% of similar nonprofits.

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

Assets

Down

$0

Down $286,548 (-100%) from 2016

Liabilities

Down

$0

Down $3,920 (-100%) from 2016

Net Assets

Down

$0

Down $282,628 (-100%) from 2016

Revenue

Down

$324,024

Down $460,287 (-59%) from 2016

Expenses

Down

$606,652

Down $187,710 (-24%) from 2016

Net Income

Down

-$282,628

Down $272,577 (-2712%) from 2016

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $311,162Liabilities 2013: $0Net Assets 2013: $311,1622013Assets 2014: $256,577Liabilities 2014: $5,000Net Assets 2014: $251,5772014Assets 2015: $296,959Liabilities 2015: $4,280Net Assets 2015: $292,6792015Assets 2016: $286,548Liabilities 2016: $3,920Net Assets 2016: $282,6282016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $285,440Expenses 2013: $298,551Net Income 2013: -$13,1112013Revenue 2014: $877,690Expenses 2014: $934,980Net Income 2014: -$57,2902014Revenue 2015: $819,480Expenses 2015: $795,644Net Income 2015: $23,8362015Revenue 2016: $784,311Expenses 2016: $794,362Net Income 2016: -$10,0512016Revenue 2017: $324,024Expenses 2017: $606,652Net Income 2017: -$282,6282017

Highlighted filing

2017

Revenue$324,024
Expenses$606,652
Net Income-$282,628

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 2, 2018
Return Version
2017v2.3
Gross Receipts
$324,024
Mission and Program Overview

Mission

The mission of ava's place child development center is to serve the child daycare, early developmental, and social needs of children by: providing the children a safe, happy, nurturing environment with a professional and loving staff; providing an excellent education; instilling good moral values; and serving their parents by: enabling them to be gainfully employed by providing for the care of children away from their homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$282,628--
Land, Buildings, and Equipment, Net$145,940--
Cash and Non-Interest-Bearing Accounts$114,716--
Accounts Receivable$19,485--
Prepaid Expenses and Deferred Charges$6,407--
Total Assets$286,548$0▼ $286,548
Liabilities
Deferred Revenue$3,920--
Total Liabilities$3,920$0▼ $3,920
Net Assets / Fund Balance
Total Net Assets Fund Balance$282,628$0▼ $282,628
Total Liabilities and Net Assets / Fund Balance$286,548$0▼ $286,548

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$31,089$125,413
Equipment-$76,130$113,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara RyanPresident/exFT$55,556$55,556
Diamantina MartinezSecretary/asFT$48,740$48,740

Board Members and Trustees

NameTitle
Dave LitzDirector
Jesse GreenDirector
Jill AndersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$324,024
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-282,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$348,461
Other Expenses$258,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,800--$195,800
Current Officers, Directors, Trustees, and Key Employees-$104,297-$104,297
Payroll Taxes$31,437$16,927-$48,364
Occupancy$32,824$5,792-$38,616
All Other Expenses$21,714$1,770-$23,484
Depreciation Depletion$13,286$823-$14,109
Other Expenses$9,372$3,668-$9,372
Insurance$5,765$641-$6,406
Fees for Services Accounting-$3,100-$3,100
Fees for Services Other-$1,250-$1,250
Office Expenses$848$212-$1,060
Information Technology$23$94-$117
Total Functional Expenses$441,712$164,940$0$606,652
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
No
Annual disclosure for covered persons
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

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 will be sent to each member of the board at least 7 days before filing. Each member will be instructed to review and forward any questions or concerns to ms. Barbara ryan, ceo.

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

Each director, principal officer and member of a board committee shall annually sign a statement which affirms they: -have received a copy of the conflicts of interest policy; -have read and understood the policy; -have agreed to comply with the policy; and -understands ava's s place is charitable and to maintain its federal tax exemption must engage primarily in activities that accomplish its tax exempt purposes. To ensure ava's place operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax- exempt status, periodic reviews will be conducted. The periodic reviews will include: -whether partnerships, joint ventures, and arrangements with management organizations o conform to the written policies of ava's place, o are properly recorded, o reflect reasonable investment or payments for goods and services, o further charitable purposes and o do not result in private inurement, impermissible private benefit or in an excess benefit transaction.

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

Governing board determines whether compensation arrangements and benefits are reasonable, based on competent survey information, local and geographical comparison with similar organizations, and are the result of arm's length bargaining.

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

Whether compensation arrangements and benefits are reasonable, based on competent survey information, local and geographical comparison with similar organizations, and are the result of arm's length bargaining.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
AVA'S PLACE CHILD DEVELOPMENT CTR
EIN
46-3308054
Phone
9728006427
Address
1100 W 15TH STREET SUITE 106, PLANO, TX 75075

Signing Officer

Name
Barbara Ryan
Title
President/exec. Director
Phone
9728006427
Signed
2018-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Ryan
Formed
2013
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
30

Preparer

Firm
Michael a Ross CPA Pc
Address
3245 MAIN ST 235-111, FRISCO, TX 75034
Preparer
Michael a Ross CPA
Phone
2149297526
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of ava's place child development center is to serve the child daycare, early developmental, and social needs of children by: providing the children a safe, happy, nurturing environment with a professional and loving staff; providing an excellent education; instilling good moral values; and serving their parents by: enabling them to be gainfully employed by providing for the care of children away from their homes.

Form 990, Page 2, Part III, Line 4D

Served the daily needs of up to 105 children by: providing a safe, happy, nurturing environment with a professional and loving staff; providing an excellent education; instilling good moral values; and assisting their parents by: enabling them to be gainfully employed by providing for the care of their children while away from their homes.

Financial Statement Notes

Schedule D, Page 4, Part XIII

Company recorded 131,829 in asset impairment (writedown) losses as a result of termination of its business on or about 6/30/2017, asset impairment losses were allocable as follows: day care equipment: cost 63,457 less: accumulated depreciation (48,651) net book value before writedown 14,806 playground equipment: cost 50,180 less: accumulated depreciation (27,481) net book value before writedown 22,699 leasehold improvements: cost 125,413 less: accumulated amortization (31,089) net book value before writedown 94,324 the net book value of total fixed assets was 131,829 before writedown to 0 net realizable value on termination of business.

Raw XML Appendix363 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COMPANY RECORDED 131,829 IN ASSET IMPAIRMENT (WRITEDOWN) LOSSES AS A RESULT OF TERMINATION OF ITS BUSINESS ON OR ABOUT 6/30/2017, ASSET IMPAIRMENT LOSSES WERE ALLOCABLE AS FOLLOWS: DAY CARE EQUIPMENT: COST 63,457 LESS: ACCUMULATED DEPRECIATION (48,651) NET BOOK VALUE BEFORE WRITEDOWN 14,806 PLAYGROUND EQUIPMENT: COST 50,180 LESS: ACCUMULATED DEPRECIATION (27,481) NET BOOK VALUE BEFORE WRITEDOWN 22,699 LEASEHOLD IMPROVEMENTS: COST 125,413 LESS: ACCUMULATED AMORTIZATION (31,089) NET BOOK VALUE BEFORE WRITEDOWN 94,324 THE NET BOOK VALUE OF TOTAL FIXED ASSETS WAS 131,829 BEFORE WRITEDOWN TO 0 NET REALIZABLE VALUE ON TERMINATION OF BUSINESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleN/BondsOutstandingInd0false
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IRS990ScheduleN/EmployeeOfSuccessorInd0false
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IRS990ScheduleN/ReceiveCompensationInd0true
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0BARBARA RYAN, EXECUTIVE DIRECTOR, OFFICER & BOARD MEMBER RECEIVED A SEVERANCE PAYMENT OF 30,980 AFTER 17 YEARS OF SERVICE TO THE ORGANIZATION AND ITS PREDECESSOR ENTITY. DIAMANTINA MARTINEZ, ASST. DIRECTOR, SECRETARY, OFFICER & BOARD MEMBER RECEIVED A SEVERANCE PAYMENT OF 28,800 AFTER MANY YEARS OF SERVICE TO THE ORGANIZATION. 26,319 OF ADDITIONAL SEVERANCE WAS AWARDED AND PAID TO 10 OTHER EMPLOYEES OF THE ORGANIZATION AT OR ABOUT THE DATE OF TERMINATION (6/16/17-6/30/17).
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF AVA'S PLACE CHILD DEVELOPMENT CENTER IS TO SERVE THE CHILD DAYCARE, EARLY DEVELOPMENTAL, AND SOCIAL NEEDS OF CHILDREN BY: PROVIDING THE CHILDREN A SAFE, HAPPY, NURTURING ENVIRONMENT WITH A PROFESSIONAL AND LOVING STAFF; PROVIDING AN EXCELLENT EDUCATION; INSTILLING GOOD MORAL VALUES; AND SERVING THEIR PARENTS BY: ENABLING THEM TO BE GAINFULLY EMPLOYED BY PROVIDING FOR THE CARE OF CHILDREN AWAY FROM THEIR HOMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SERVED THE DAILY NEEDS OF UP TO 105 CHILDREN BY: PROVIDING A SAFE, HAPPY, NURTURING ENVIRONMENT WITH A PROFESSIONAL AND LOVING STAFF; PROVIDING AN EXCELLENT EDUCATION; INSTILLING GOOD MORAL VALUES; AND ASSISTING THEIR PARENTS BY: ENABLING THEM TO BE GAINFULLY EMPLOYED BY PROVIDING FOR THE CARE OF THEIR CHILDREN WHILE AWAY FROM THEIR HOMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 WILL BE SENT TO EACH MEMBER OF THE BOARD AT LEAST 7 DAYS BEFORE FILING. EACH MEMBER WILL BE INSTRUCTED TO REVIEW AND FORWARD ANY QUESTIONS OR CONCERNS TO MS. BARBARA RYAN, CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A BOARD COMMITTEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THEY: -HAVE RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; -HAVE READ AND UNDERSTOOD THE POLICY; -HAVE AGREED TO COMPLY WITH THE POLICY; AND -UNDERSTANDS AVA'S S PLACE IS CHARITABLE AND TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ITS TAX EXEMPT PURPOSES. TO ENSURE AVA'S PLACE OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIODIC REVIEWS WILL BE CONDUCTED. THE PERIODIC REVIEWS WILL INCLUDE: -WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS O CONFORM TO THE WRITTEN POLICIES OF AVA'S PLACE, O ARE PROPERLY RECORDED, O REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, O FURTHER CHARITABLE PURPOSES AND O DO NOT RESULT IN PRIVATE INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BOARD DETERMINES WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, LOCAL AND GEOGRAPHICAL COMPARISON WITH SIMILAR ORGANIZATIONS, AND ARE THE RESULT OF ARM'S LENGTH BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, LOCAL AND GEOGRAPHICAL COMPARISON WITH SIMILAR ORGANIZATIONS, AND ARE THE RESULT OF ARM'S LENGTH BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0441712
IRS990/TotalFunctionalExpensesGrp/TotalAmt0606652
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03920
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0441712
IRS990/TotalProgramServiceRevenueAmt0324024
IRS990/TotalReportableCompFromOrgAmt0104296
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0324024
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324024
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IRS990/USAddress/AddressLine1Txt01100 W 15TH STREET
IRS990/USAddress/AddressLine2Txt0SUITE 106
IRS990/USAddress/CityNm0PLANO
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IRS990/USAddress/ZIPCd075075
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IRS990/WebsiteAddressTxt0WWW.AVASPLACEPLANO.ORG
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA RYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/EXEC. DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum09728006427
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AVA'S PLACE CHILD DEVELOPMENT CTR
ReturnHeader/Filer/BusinessNameControlTxt0AVAS
ReturnHeader/Filer/EIN0463308054
ReturnHeader/Filer/PhoneNum09728006427
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 W 15TH STREET SUITE 106
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId046CFB55E25284A02805BD5491AA4D6D2D5AC144B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId046CFB55E25284A02805BD5491AA4D6D2D5AC144B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.123.204.91
ReturnHeader/FilingSecurityInformation/IPDt02018-08-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:08:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752781886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A ROSS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03245 MAIN ST 235-111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075034
ReturnHeader/PreparerPersonGrp/PhoneNum02149297526
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A ROSS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-08-02T17:08:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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