Civic Intelligence

Ava'S Place Child Development Ctr

990 • Fiscal year 2016 • EIN 46-3308054

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 06, 2017

1100 W 15th Street Rm/Ste 106Plano, TX 75075

(972) 578-7970

Siviq Scores

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

Liabilities / Assets

40th percentile

0.01x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

31st percentile

0.00x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

37th percentile

-1.3%

Higher net margin than 37% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

30th percentile

-3.5%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-4.3%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$286,548

Down $10,411 (-3.5%) from 2015

Net Assets

Down

$282,628

Down $10,051 (-3.4%) from 2015

Liabilities

Down

$3,920

Down $360 (-8.4%) from 2015

Revenue

Down

$784,311

Down $35,169 (-4.3%) from 2015

Expenses

Down

$794,362

Down $1,282 (-0.2%) from 2015

Net Income

Down

-$10,051

Down $33,887 (-142%) from 2015

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

2016

Assets$286,548
Liabilities$3,920
Net Assets$282,628

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

2016

Revenue$784,311
Expenses$794,362
Net Income-$10,051
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 6, 2017
Return Version
2016v3.0
Gross Receipts
$784,311
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$292,679$282,628▼ $10,051
Land, Buildings, and Equipment, Net$174,161$145,940▼ $28,221
Cash and Non-Interest-Bearing Accounts$101,252$114,716▲ $13,464
Accounts Receivable$16,100$19,485▲ $3,385
Prepaid Expenses and Deferred Charges$5,446$6,407▲ $961
Total Assets$296,959$286,548▼ $10,411
Liabilities
Deferred Revenue$4,280$3,920▼ $360
Total Liabilities$4,280$3,920▼ $360
Net Assets / Fund Balance
Total Net Assets Fund Balance$292,679$282,628▼ $10,051
Total Liabilities and Net Assets / Fund Balance$296,959$286,548▼ $10,411

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$145,940$93,110$239,050
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
$784,311
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$530,630
Other Expenses$263,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,287--$409,287
Occupancy$76,500$13,500-$90,000
Current Officers, Directors, Trustees, and Key Employees-$80,000-$80,000
Payroll Taxes$33,074$8,269-$41,343
All Other Expenses$34,237$1,002-$35,239
Depreciation Depletion$26,575$1,646-$28,221
Insurance$8,526$948-$9,474
Other Expenses$6,919$1,730-$8,649
Fees for Services Accounting$3,440$860-$4,300
Office Expenses$3,099$774-$3,873
Information Technology$223$890-$1,113
Total Functional Expenses$673,314$121,048$0$794,362
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 RM/STE 106, PLANO, TX 75075

Signing Officer

Name
Barbara Ryan
Title
President/exec. Director
Phone
9725787970
Signed
2017-02-06
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Michael a Ross CPA Pc
Address
1750 FM 423 SUITE 632, FRISCO, TX 75033-0520
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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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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0286548
IRS990/TotalAssetsGrp/BOYAmt0296959
IRS990/TotalAssetsGrp/EOYAmt0286548
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0673314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0794362
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04280
IRS990/TotalLiabilitiesEOYAmt03920
IRS990/TotalLiabilitiesGrp/BOYAmt04280
IRS990/TotalLiabilitiesGrp/EOYAmt03920
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0292679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0282628
IRS990/TotalOtherProgSrvcExpenseAmt026575
IRS990/TotalProgramServiceExpensesAmt0673314
IRS990/TotalProgramServiceRevenueAmt0784311
IRS990/TotalReportableCompFromOrgAmt080000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0784311
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0784311
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0296959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0286548
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 W 15TH STREET
IRS990/USAddress/AddressLine2Txt0SUITE 106
IRS990/USAddress/CityNm0PLANO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075075
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.AVASPLACEPLANO.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA RYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/EXEC. DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum09725787970
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-06
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 RM/STE 106
ReturnHeader/Filer/USAddress/CityNm0PLANO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075075
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId065E22FF1736CCBE9A39A891369559D1BE386E51D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId065E22FF1736CCBE9A39A891369559D1BE386E51D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752781886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A ROSS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01750 FM 423 SUITE 632
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0750330520
ReturnHeader/PreparerPersonGrp/PhoneNum02149297526
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A ROSS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-02-06T15:27:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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