Civic Intelligence

Friends R Fun Child Development Ctr

990 • Fiscal year 2021 • EIN 55-0673268

Jan 01, 2021 to Dec 31, 2021 • Filed on Jan 24, 2023

Organization Profile

View Organization Page

70 Friends R Fun DriveSummersville, WV 26651

(304) 872-2157

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

77th percentile

34%

Higher net margin than 77% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

43rd percentile

$28,185

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

76th percentile

28%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

73rd percentile

42%

Faster revenue growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$1,936,460

Up $425,077 (+28%) from 2020

Net Assets

Up

$1,897,686

Up $561,801 (+42%) from 2020

Liabilities

Down

$38,774

Down $136,724 (-78%) from 2020

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin77th percentile

Revenue

Up

$1,667,072

Up $494,732 (+42%) from 2020

Expenses

Up

$1,105,271

Up $121,005 (+12%) from 2020

Net Income

Up

$561,801

Up $373,727 (+199%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,612,658Liabilities 2011: $25,089Net Assets 2011: $1,587,5692011Assets 2012: $1,591,495Liabilities 2012: $29,913Net Assets 2012: $1,561,5822012Assets 2013: $1,600,241Liabilities 2013: $53,229Net Assets 2013: $1,547,0122013Assets 2014: $1,657,352Liabilities 2014: $154,515Net Assets 2014: $1,502,8372014Assets 2015: $1,589,393Liabilities 2015: $95,719Net Assets 2015: $1,493,6742015Assets 2016: $1,566,978Liabilities 2016: $80,425Net Assets 2016: $1,486,5532016Assets 2017: $1,268,043Liabilities 2017: $63,075Net Assets 2017: $1,204,9682017Assets 2018: $1,194,139Liabilities 2018: $21,399Net Assets 2018: $1,172,7402018Assets 2019: $1,172,427Liabilities 2019: $24,616Net Assets 2019: $1,147,8112019Assets 2020: $1,511,383Liabilities 2020: $175,498Net Assets 2020: $1,335,8852020Assets 2021: $1,936,460Liabilities 2021: $38,774Net Assets 2021: $1,897,6862021Assets 2022: $2,445,356Liabilities 2022: $41,358Net Assets 2022: $2,403,9982022Assets 2023: $2,693,792Liabilities 2023: $40,509Net Assets 2023: $2,653,2832023Assets 2024: $2,529,997Liabilities 2024: $18,346Net Assets 2024: $2,511,6512024

Highlighted filing

2021

Assets$1,936,460
Liabilities$38,774
Net Assets$1,897,686
Open 2021 Filing

Operations Trend

Revenue Growth73rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $810,229Expenses 2011: $866,797Net Income 2011: -$56,5682011Revenue 2012: $837,380Expenses 2012: $863,367Net Income 2012: -$25,9872012Revenue 2013: $884,987Expenses 2013: $899,557Net Income 2013: -$14,5702013Revenue 2014: $829,638Expenses 2014: $873,813Net Income 2014: -$44,1752014Revenue 2015: $863,148Expenses 2015: $872,311Net Income 2015: -$9,1632015Revenue 2016: $914,015Expenses 2016: $921,136Net Income 2016: -$7,1212016Revenue 2017: $918,598Expenses 2017: $938,557Net Income 2017: -$19,9592017Revenue 2018: $950,589Expenses 2018: $982,817Net Income 2018: -$32,2282018Revenue 2019: $1,010,803Expenses 2019: $1,035,732Net Income 2019: -$24,9292019Revenue 2020: $1,172,340Expenses 2020: $984,266Net Income 2020: $188,0742020Revenue 2021: $1,667,072Expenses 2021: $1,105,271Net Income 2021: $561,8012021Revenue 2022: $1,761,948Expenses 2022: $1,255,636Net Income 2022: $506,3122022Revenue 2023: $1,704,804Expenses 2023: $1,462,234Net Income 2023: $242,5702023Revenue 2024: $1,306,387Expenses 2024: $1,448,019Net Income 2024: -$141,6322024

Highlighted filing

2021

Revenue$1,667,072
Expenses$1,105,271
Net Income$561,801
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jan 24, 2023
Return Version
2021v4.2
Gross Receipts
$1,667,072
Mission and Program Overview

Mission

Daycare & adult education services in the summersville wv area

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$522,395$954,827▲ $432,432
Land, Buildings, and Equipment, Net$608,048$546,512▼ $61,536
Savings and Temporary Cash Investments$322,430$324,186▲ $1,756
Accounts Receivable$58,383$110,651▲ $52,268
Cash and Non-Interest-Bearing Accounts$100$257▲ $157
Total Assets$1,511,383$1,936,460▲ $425,077
Other Assets Total$27$27→ $0
Liabilities
Unsecured Notes Loans Payable$145,600--
Accounts Payable and Accrued Expenses$29,898$38,774▲ $8,876
Total Liabilities$175,498$38,774▼ $136,724
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,287,485$1,851,461▲ $563,976
Net Assets With Donor Restrictions$48,400$46,225▼ $2,175
Total Net Assets Fund Balance$1,335,885$1,897,686▲ $561,801
Total Liabilities and Net Assets / Fund Balance$1,511,383$1,936,460▲ $425,077

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$546,512$1,680,961$2,227,473
Other Assets Org$27--
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Judy OlsonExec DirectorFT$28,185$28,185

Board Members and Trustees

NameTitle
Jaime RodriguezPresident
Marcia BrownVice President
Amy CookDirector
Doris BowyerDirector
Larry BrownDirector
Patty BrightDirector
Anita GrovesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$313,006
Program Service Revenue
$1,196,897
Investment Income
$11,569
Other Revenue
$145,600
All Other Contributions
$3,525
Change in Net Assets
$561,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$-22,365
Revenue Not Reported on Form 990
$22,365
Total Revenue per Form 990
$-22,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$849,224
Other Expenses$256,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$737,490--$737,490
Depreciation Depletion$88,554--$88,554
Payroll Taxes$61,673--$61,673
Occupancy$46,558--$46,558
Current Officers, Directors, Trustees, and Key Employees$28,185--$28,185
Other Employee Benefits$21,876--$21,876
Other Expenses$17,094--$17,094
Office Expenses$14,980--$14,980
Insurance$8,424--$8,424
Conferences and Meetings$2,364--$2,364
Total Functional Expenses$1,105,271$0$0$1,105,271

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Form 990$22,365
Expenses per Audited Statements$-22,365
Total Expenses per Form 990$-22,365
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 governing body review Part VI line 11

“The accountant that prepares the form 990 reviews it with the executive director who then notifies the board and reviews it with them”

Conflict of interest policy compliance Part VI line 12C

“The independent auditors review compliance with the conflict of interest statement annually for the board of directors.”

CEO executive director top management comp Part VI line 15A

“The executive directors wages are approved and set by the board of directors. The executive director receives a review by this governing body annually.”

Other officer or key employee compensation Part VI line 15B

“The board of directors reviews and approves all salaries and wages for key employees as well as any changes to wage structure for all employees”

Governing documents etc available to public Part VI line 19

“All governing body records documents, form 990 and audited statements are maintained at the frf offices available for review.”

Filing and Contact Details

Filer

Filer Name
Friends R Fun Child Development Ctr
EIN
55-0673268
Address
70 FRIENDS R FUN DRIVE, SUMMERSVILLE, WV 26651

Signing Officer

Name
Judy Olson
Title
Executive Direc
Phone
3048727027
Signed
2023-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Olson
Formed
1987
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
11
Employees
50
Volunteers
25

Preparer

Firm
Adkins & Young Pllc
Address
820 BROAD ST, SUMMERSVILLE, WV 26651
Preparer
Wayne E Young
Phone
3048721434
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030861
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt027
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID EXPENSES
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01680961
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02227473
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IRS990ScheduleD/TotalExpensesPerForm990Amt0-22365
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTANT THAT PREPARES THE FORM 990 REVIEWS IT WITH THE EXECUTIVE DIRECTOR WHO THEN NOTIFIES THE BOARD AND REVIEWS IT WITH THEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INDEPENDENT AUDITORS REVIEW COMPLIANCE WITH THE CONFLICT OF INTEREST STATEMENT ANNUALLY FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTORS WAGES ARE APPROVED AND SET BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR RECEIVES A REVIEW BY THIS GOVERNING BODY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES ALL SALARIES AND WAGES FOR KEY EMPLOYEES AS WELL AS ANY CHANGES TO WAGE STRUCTURE FOR ALL EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING BODY RECORDS DOCUMENTS, FORM 990 AND AUDITED STATEMENTS ARE MAINTAINED AT THE FRF OFFICES AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS R FUN CHILD DEVELOPMENT CTR

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,936,460
Liabilities
$38,774
Net assets
$1,897,686
Revenue
$1,667,072
Expenses
$1,105,271
Net income
$561,801
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.02$2.51$1.31$1.45$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.04$2.65$1.70$1.46$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.04$2.40$1.76$1.26$0.51
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.04$1.90$1.67$1.11$0.56
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.18$1.34$1.17$0.98$0.19
2019Summary only. Only limited summary data is available for this year.$1.17$0.02$1.15$1.01$1.04$0.02
2018Summary only. Only limited summary data is available for this year.$1.19$0.02$1.17$0.95$0.98$0.03
2017Summary only. Only limited summary data is available for this year.$1.27$0.06$1.20$0.92$0.94$0.02
2016Summary only. Only limited summary data is available for this year.$1.57$0.08$1.49$0.91$0.92$0.01
2015Summary only. Only limited summary data is available for this year.$1.59$0.10$1.49$0.86$0.87$0.01
2014Summary only. Only limited summary data is available for this year.$1.66$0.15$1.50$0.83$0.87$0.04
2013Summary only. Only limited summary data is available for this year.$1.60$0.05$1.55$0.88$0.90$0.01
2012Summary only. Only limited summary data is available for this year.$1.59$0.03$1.56$0.84$0.86$0.03
2011Summary only. Only limited summary data is available for this year.$1.61$0.03$1.59$0.81$0.87$0.06