Civic Intelligence

Capable Kids Foundation Inc.

990 • Fiscal year 2020 • EIN 47-4272322

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 12, 2021

11223 E Hackberry AveMcAllen, TX 78501

(956) 451-0793

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

72nd percentile

30%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-31%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$191,104

Up $44,065 (+30%) from 2019

Net Assets

Up

$190,504

Up $43,465 (+30%) from 2019

Liabilities

Up

$600

Up $600 from 2019

Revenue

Down

$226,456

Down $100,808 (-31%) from 2019

Expenses

Down

$196,826

Down $2,881 (-1.4%) from 2019

Net Income

Down

$29,630

Down $97,927 (-77%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $5,232Liabilities 2015: $0Net Assets 2015: $5,2322015Assets 2016: $119,445Liabilities 2016: $02016Assets 2017: $82,262Liabilities 2017: $0Net Assets 2017: $82,2622017Assets 2018: $25,879Liabilities 2018: $0Net Assets 2018: $25,8792018Assets 2019: $147,039Liabilities 2019: $0Net Assets 2019: $147,0392019Assets 2020: $191,104Liabilities 2020: $600Net Assets 2020: $190,5042020Assets 2021: $199,691Liabilities 2021: $13,100Net Assets 2021: $186,5912021Assets 2022: $228,810Liabilities 2022: $10,565Net Assets 2022: $218,2452022Assets 2023: $145,977Liabilities 2023: $10,869Net Assets 2023: $135,1082023Assets 2024: $109,781Liabilities 2024: $713Net Assets 2024: $109,0682024

Highlighted filing

2020

Assets$191,104
Liabilities$600
Net Assets$190,504

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $13,348Expenses 2015: $8,116Net Income 2015: $5,2322015Revenue 2016: $172,887Expenses 2016: $58,674Net Income 2016: $114,2132016Revenue 2017: $257,453Expenses 2017: $257,437Net Income 2017: $162017Revenue 2018: $252,496Expenses 2018: $307,899Net Income 2018: -$55,4032018Revenue 2019: $327,264Expenses 2019: $199,707Net Income 2019: $127,5572019Revenue 2020: $226,456Expenses 2020: $196,826Net Income 2020: $29,6302020Revenue 2021: $659,807Expenses 2021: $665,522Net Income 2021: -$5,7152021Revenue 2022: $268,759Expenses 2022: $243,044Net Income 2022: $25,7152022Revenue 2023: $291,160Expenses 2023: $374,297Net Income 2023: -$83,1372023Revenue 2024: $301,684Expenses 2024: $327,724Net Income 2024: -$26,0402024

Highlighted filing

2020

Revenue$226,456
Expenses$196,826
Net Income$29,630
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 12, 2021
Return Version
2020v4.1
Gross Receipts
$226,456
Mission and Program Overview

Mission

Capable kids foundation is a non-profit organization dedicated to improving the quality of life for children with disabilitiies and their families by enabling them to participate in various events and activities within their community. Our purpose is to increase awareness on topics for children with special needs along with advocating for improved accomodations in the community.

CKF is a non-profit organization dedicated to improving the qualityof life for children with disabilities and their families. We aim to engage the children in events/activities, increase topic knowledge on special needs, & advocate for improved accomodations in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$122,384$214,616▲ $92,232
Cash and Non-Interest-Bearing Accounts$147,039$183,931▲ $36,892
Cap Stk Tr Prin Current Funds$24,655$-24,112▼ $48,767
Total Assets$147,039$191,104▲ $44,065
Other Assets Total-$7,173-
Liabilities
Accounts Payable and Accrued Expenses-$600-
Total Liabilities$0$600▲ $600
Net Assets / Fund Balance
Total Net Assets Fund Balance$147,039$190,504▲ $43,465
Total Liabilities and Net Assets / Fund Balance$147,039$191,104▲ $44,065

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$7,173--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melanie WatsonPresident
Annette FranzVice President
Andres Del FierroBoard Member
Arian CasasBoard Member
Laurie PulidoBoard Member
Lisa RosalesBoard Member
Marissa PecinaBoard Member
Clarissa L GonzalezSecretary
Leroy CadenaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,456
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$105,381
Change in Net Assets
$29,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,498
Salaries, Compensation, and Employee Benefits$60,828
Grants and Similar Amounts Paid$11,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$55,996-$55,996
All Other Expenses$28,077$6,194-$34,271
Occupancy$5,779$11,893-$17,672
Insurance-$12,531-$12,531
Fees for Services Accounting-$12,117-$12,117
Grants to Domestic Orgs$11,500--$11,500
Fees for Services Other$6,100$4,616-$10,716
Advertising$4,406$2,501-$6,907
Office Expenses-$5,890-$5,890
Information Technology-$4,965-$4,965
Payroll Taxes-$4,832-$4,832
Travel$299$2,403-$2,702
Other Expenses$1,668$510-$2,178
Total Functional Expenses$71,173$125,653$0$196,826
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Big Heros IncBrownsville, TX501 c 3-$11,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$11,500$11,500-$11,500
Circle of Fr$3,750$3,750-$3,750
Total Events$15,250$15,250-$15,250
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 35% controlled entity
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
No
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

Members or stockholder classes and rights Part VI line 6

There is a hierarchy in the Board of Directors for Capable Kids Foundation. All decisions are reviewed by the entire board to collectively make decisions to move forward.

Form 990 governing body review Part VI line 11

Chartible Contribution 11500.00Entertainment Expense 500.00Food and Beverage 2359.96Permits 21.00Sponsorship 796.00Supplies 21,404.19Tickets 2600.00

Conflict of interest policy compliance Part VI line 12C

Any potential conflict of interest are discussed at every board meeting. If conflict is disclosed, board member then leaves the discussion while conflict of interest issue is discussed by the rest of the board. Members fill out a disclosure form each year.

Governing documents etc available to public Part VI line 19

Request will go to the Executive Director. Director will then pull the relevant document and send governing documents through mail or email, preference lays with requestor.

Filing and Contact Details

Filer

Filer Name
Capable Kids Foundation Inc
EIN
47-4272322
Address
11223 E Hackberry Ave, McAllen, TX 78501

Signing Officer

Name
Melanie Watson President
Title
President
Phone
9568021016
Signed
2021-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Watson
Formed
2015
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
3

Preparer

Firm
Fred Martinez LLC
Address
4900 N 10th St Ste C4, McAllen, TX 78504
Preparer
Edgar Garcia
Phone
9564510793
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

An electronic file is sent through email to each board member and approval is requested from each before filing.Chartible Contribution 11500.00Entertainment Expense 500.00Food and Beverage 2359.96Permits 21.00Sponsorship 796.00Supplies 21,404.19Tickets 2600.00

List of other expenses Part IX line 24E

Memberships 564Permits 480Quickbooks Fee 64Repairs 524Resale 802Small Tools 3235Sponsorships 500Taxes 24

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Capable Kids Foundation Sports (CKFSports) provides the opportunity for individuals with disabilities ages 4-25 to participate in adapted recreational sports leagues throughout the year. Each league lasts for 4 weeks and averages 120-150 athletes, concluding with a medal ceremony for all athletes. Our cheerleading team performs across the valley at local athletic and community events. We have over 40 active cheerleaders between both teams in the upper and lower valley.
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 c 3
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Big Heros Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0814637011
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0814 Boca Chica Blvd
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The board of directors considers grant requests at the monthly board meeting. Qualification criteria is if the grantee serves children with disabilities and will use the funds for activities aligning with Capable Kids Foundation mission statement. Amount of grants is dependent on budget and fund availability.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is a hierarchy in the Board of Directors for Capable Kids Foundation. All decisions are reviewed by the entire board to collectively make decisions to move forward.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Chartible Contribution 11500.00Entertainment Expense 500.00Food and Beverage 2359.96Permits 21.00Sponsorship 796.00Supplies 21,404.19Tickets 2600.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any potential conflict of interest are discussed at every board meeting. If conflict is disclosed, board member then leaves the discussion while conflict of interest issue is discussed by the rest of the board. Members fill out a disclosure form each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Request will go to the Executive Director. Director will then pull the relevant document and send governing documents through mail or email, preference lays with requestor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4An electronic file is sent through email to each board member and approval is requested from each before filing.Chartible Contribution 11500.00Entertainment Expense 500.00Food and Beverage 2359.96Permits 21.00Sponsorship 796.00Supplies 21,404.19Tickets 2600.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Memberships 564Permits 480Quickbooks Fee 64Repairs 524Resale 802Small Tools 3235Sponsorships 500Taxes 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/WebsiteAddressTxt0ckrgv.org
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE WATSON PRESIDENT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09568021016
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Capable Kids Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0CAPA
ReturnHeader/Filer/EIN0474272322
ReturnHeader/Filer/USAddress/AddressLine1Txt011223 E Hackberry Ave
ReturnHeader/Filer/USAddress/CityNm0McAllen
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ReturnHeader/Filer/USAddress/ZIPCd078501
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fred Martinez LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04900 N 10th St Ste C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McAllen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078504
ReturnHeader/PreparerPersonGrp/PhoneNum09564510793
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edgar Garcia
ReturnHeader/ReturnTs02021-11-10T14:06:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WATSON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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