Civic Intelligence

Ava'S Place Child Development Ctr

990 • Fiscal year 2014 • EIN 46-3308054

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

1100 W 15th StreetRoom/Suite 106Plano, TX 75075

(972) 578-7970

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

25th percentile

-6.5%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

63rd percentile

$45,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

97th percentile

207%

Faster revenue growth than 97% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$256,577

Down $54,585 (-18%) from 2013

Net Assets

Down

$251,577

Down $59,585 (-19%) from 2013

Liabilities

Up

$5,000

Up $5,000 from 2013

Revenue

Up

$877,690

Up $592,250 (+207%) from 2013

Expenses

Up

$934,980

Up $636,429 (+213%) from 2013

Net Income

Down

-$57,290

Down $44,179 (-337%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$256,577
Liabilities$5,000
Net Assets$251,577

Operations Trend

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

2014

Revenue$877,690
Expenses$934,980
Net Income-$57,290
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$877,690
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$315,197$312,902▼ $2,295
Land, Buildings, and Equipment, Net$215,094$200,318▼ $14,776
Cash and Non-Interest-Bearing Accounts$72,955$33,858▼ $39,097
Accounts Receivable$16,419$17,287▲ $868
Prepaid Expenses and Deferred Charges$6,694$5,114▼ $1,580
Rtn Earn Endowment Incm Other Fnds$-4,035$-61,325▼ $57,290
Total Assets$311,162$256,577▼ $54,585
Liabilities
Deferred Revenue-$5,000-
Total Liabilities$0$5,000▲ $5,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$311,162$251,577▼ $59,585
Total Liabilities and Net Assets / Fund Balance$311,162$256,577▼ $54,585

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$123,415-$123,415
Equipment$113,637-$113,637
Other Land Buildings$-36,734$36,734-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara RyanPresident/exFT$45,000$45,000
Diamantina MartinezSecretary/asFT$35,000$35,000

Board Members and Trustees

NameTitle
Dave LitzDirector
Jesse GreenDirector
Jill AndersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$877,690
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-57,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$628,536
Other Expenses$306,444
Total Fundraising Expense$162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$398,058$99,515-$497,573
Current Officers, Directors, Trustees, and Key Employees$40,000$40,000-$80,000
Insurance$65,411$14,354-$79,765
Occupancy$62,333$11,000-$73,333
Payroll Taxes$40,770$10,193-$50,963
All Other Expenses$35,928$1,406$162$37,496
Depreciation Depletion$26,098$1,560-$27,658
Other Expenses$8,432$855-$8,432
Advertising$3,724--$3,724
Office Expenses-$3,249-$3,249
Fees for Services Accounting$2,240$560-$2,800
Information Technology-$2,024-$2,024
Total Functional Expenses$740,559$194,259$162$934,980
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
9725787970
Address
1100 W 15TH STREET, ROOM/SUITE 106, PLANO, TX 75075

Signing Officer

Name
Barbara G Ryan
Title
President/executive Director
Phone
9725787970
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara G Ryan
Formed
2013
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
3
Employees
30

Preparer

Firm
Michael a Ross CPA Pc
Address
8401 MEMORIAL LN STE 7209, PLANO, TX 75024-5906
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.

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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/OtherLandBuildingsGrp/DepreciationAmt036734
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0200318
IRS990/ScheduleJRequiredInd0false
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0311162
IRS990/TotalAssetsEOYAmt0256577
IRS990/TotalAssetsGrp/BOYAmt0311162
IRS990/TotalAssetsGrp/EOYAmt0256577
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0162
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0194259
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0740559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0934980
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt05000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt05000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0311162
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0251577
IRS990/TotalOtherProgSrvcExpenseAmt026098
IRS990/TotalProgramServiceExpensesAmt0740559
IRS990/TotalProgramServiceRevenueAmt0877690
IRS990/TotalReportableCompFromOrgAmt080000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0877690
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0877690
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0311162
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0256577
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 W 15TH STREET SUITE 106
IRS990/USAddress/CityNm0PLANO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075075
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.AVASPLACEPLANO.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA G RYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09725787970
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AVA'S PLACE CHILD DEVELOPMENT CTR
ReturnHeader/Filer/BusinessNameControlTxt0AVAS
ReturnHeader/Filer/EIN0463308054
ReturnHeader/Filer/PhoneNum09725787970
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 W 15TH STREET
ReturnHeader/Filer/USAddress/AddressLine2Txt0ROOM/SUITE 106
ReturnHeader/Filer/USAddress/CityNm0PLANO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075075
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752781886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A ROSS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08401 MEMORIAL LN STE 7209
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLANO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0750245906
ReturnHeader/PreparerPersonGrp/PhoneNum02149297526
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A ROSS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-12T14:58:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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