Civic Intelligence

The Childrens Council

EIN 57-0884975 • 501(c)3 • Lancaster, SC

Profile

The mission of the childrens council is to support, endorse and help establish any program or project that enhances the health, development and well-being of the children of lancaster county.

PO Box 171Lancaster, SC 29721
Siviq Scores

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

Liabilities / Assets

80th percentile

0.32x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

49th percentile

3.0%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

46th percentile

4.7%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$136,305

Down $64,660 (-32%) from 2022

Liabilities

Up

$98,711

Up $34,849 (+55%) from 2022

Net Assets

Down

$37,594

Down $99,509 (-73%) from 2022

Revenue

Up

$792,322

Up $84,192 (+12%) from 2022

Expenses

Up

$891,831

Up $188,211 (+27%) from 2022

Net Income

Down

-$99,509

Down $104,019 (-2306%) from 2022

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $63,074Liabilities 2010: $2,973Net Assets 2010: $60,1012010Assets 2011: $88,285Liabilities 2011: $3,560Net Assets 2011: $84,7252011Assets 2012: $102,128Liabilities 2012: $9,663Net Assets 2012: $92,4652012Assets 2013: $113,514Liabilities 2013: $9,358Net Assets 2013: $104,1562013Assets 2014: $170,895Liabilities 2014: $20,892Net Assets 2014: $150,0032014Assets 2015: $190,485Liabilities 2015: $25,564Net Assets 2015: $164,9212015Assets 2016: $212,789Liabilities 2016: $53,831Net Assets 2016: $158,9582016Assets 2017: $250,813Liabilities 2017: $65,369Net Assets 2017: $185,4442017Assets 2018: $205,636Liabilities 2018: $65,998Net Assets 2018: $139,6382018Assets 2019: $257,036Liabilities 2019: $111,433Net Assets 2019: $145,6032019Assets 2020: $220,204Liabilities 2020: $65,378Net Assets 2020: $154,8262020Assets 2021: $195,128Liabilities 2021: $62,535Net Assets 2021: $132,5932021Assets 2022: $200,965Liabilities 2022: $63,862Net Assets 2022: $137,1032022Assets 2023: $136,305Liabilities 2023: $98,711Net Assets 2023: $37,5942023

Highlighted filing

2023

Assets$136,305
Liabilities$98,711
Net Assets$37,594

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $362,1672010Expenses 2011: $322,0182011Revenue 2012: $246,636Expenses 2012: $238,896Net Income 2012: $7,7402012Revenue 2013: $255,298Expenses 2013: $243,607Net Income 2013: $11,6912013Revenue 2014: $386,074Expenses 2014: $340,227Net Income 2014: $45,8472014Revenue 2015: $473,125Expenses 2015: $458,207Net Income 2015: $14,9182015Revenue 2016: $738,786Expenses 2016: $744,749Net Income 2016: -$5,9632016Revenue 2017: $764,076Expenses 2017: $737,590Net Income 2017: $26,4862017Revenue 2018: $657,420Expenses 2018: $703,226Net Income 2018: -$45,8062018Revenue 2019: $920,886Expenses 2019: $914,922Net Income 2019: $5,9642019Revenue 2020: $733,280Expenses 2020: $724,057Net Income 2020: $9,2232020Revenue 2021: $676,058Expenses 2021: $698,291Net Income 2021: -$22,2332021Revenue 2022: $708,130Expenses 2022: $703,620Net Income 2022: $4,5102022Revenue 2023: $792,322Expenses 2023: $891,831Net Income 2023: -$99,5092023

Highlighted filing

2023

Revenue$792,322
Expenses$891,831
Net Income-$99,509

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.99$0.38$7.92$8.92$1.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.64$1.37$7.08$7.04$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.63$1.33$6.76$6.98$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.65$1.55$7.33$7.24$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$1.11$1.46$9.21$9.15$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.66$1.40$6.57$7.03$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.65$1.85$7.64$7.38$0.26
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.54$1.59$7.39$7.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.90$0.26$1.65$4.73$4.58$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.21$1.50$3.86$3.40$0.46
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.09$1.04$2.55$2.44$0.12
2012Summary only. Only limited summary data is available for this year.$1.02$0.10$0.92$2.47$2.39$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.04$0.85$3.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.03$0.60$3.62
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 18, 2023
Return Version
2022v5.0
Gross Receipts
$708,130
Mission and Program Overview

Mission

The mission of the childrens council is to support, endorse and help establish any program or project that enhances the health, development and well-being of the children of lancaster county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$191,036$164,347▼ $26,689
Accounts Receivable$3,492$33,014▲ $29,522
Prepaid Expenses and Deferred Charges$600$3,604▲ $3,004
Total Assets$195,128$200,965▲ $5,837
Liabilities
Accounts Payable and Accrued Expenses$62,535$63,862▲ $1,327
Total Liabilities$62,535$63,862▲ $1,327
Net Assets / Fund Balance
Net Assets With Donor Restrictions$72,903$76,794▲ $3,891
Net Assets Without Donor Restrictions$59,690$60,309▲ $619
Total Net Assets Fund Balance$132,593$137,103▲ $4,510
Total Liabilities and Net Assets / Fund Balance$195,128$200,965▲ $5,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather R MuellerExec DirectorFT$74,761$74,761

Board Members and Trustees

NameTitle
Katelyn WallingtonPresident
Bailey ThreattVice President
Cheryl QuinnBoard Member
Kevin MoodBoard Member
Kiara Alvarenga SrBoard Member
Marianne PalladinoBoard Member
Trey CookBoard Member
Venise GrierSecretary
Adrienna WitherspoonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$708,120
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$4,978
Change in Net Assets
$4,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$474,871
Other Expenses$228,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,555--$365,555
Fees for Services Other$74,951$40-$74,991
Current Officers, Directors, Trustees, and Key Employees$63,547$11,214-$74,761
Travel$43,504$2,271-$45,775
Payroll Taxes$32,826$858-$33,684
Office Expenses$22,178$2,895-$25,073
Occupancy$19,680$3,540-$23,220
Fees for Services Accounting$7,400$850-$8,250
Insurance$3,226$516-$3,742
Other Employee Benefits$871--$871
Other Expenses$588$50-$638
Total Functional Expenses$681,386$22,234$0$703,620
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
Yes
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
No
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 board is provided a copy of the 990 before filing.

Conflict of interest policy compliance Part VI line 12C

Annual disclosure statements are obtained from the board members.

CEO executive director top management comp Part VI line 15A

The board of directors appoves the executive directors salary.

Governing documents etc available to public Part VI line 19

The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Childrens Council
EIN
57-0884975
Address
PO BOX 171, LANCASTER, SC 29721

Signing Officer

Name
Katelyn Wallington
Title
President
Phone
8032834777
Signed
2023-10-18
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
16

Preparer

Firm
Carter & Riggins Cpas Pa
Address
PO BOX 1509, LANCASTER, SC 29721-1509
Preparer
William B Carter CPA
Phone
8032850729
Supplemental Narrative

Additional Explanations

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

Direct program related subcontracted expenses

Raw XML Appendix391 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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IRS990/PayrollTaxesGrp/TotalAmt033684
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03604
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0SUBSTANCE ABUSE PREVENTION - THE MAIN GOAL OF THIS PROGRAM IS TO REDUCE SUBSTANCE ABUSE AMONG YOUTH NAD ESTABLISH AND STRENGTHEN COLABORATION AMONG COMMUNITIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0170907
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH DEVELOPMENT - THIS PROGRAM IS DESIGNED TO IMPROVE YOUTH DEVELOPMENT SKILLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt062426
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EARLY CHILDHOOD LITERACY - PROGRAMS DESIGNED TO INCREASE SCHOOL READINESS THROUGH PARENT-CHILD INTERACTION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1MATERNAL INFANT HEALTH - PRENATAL AND HEALTH LITERACY PROGRAM TO STRENGTHEN THE DELIVERY OF PRENATAL CARE, EDUCATION AND SUPPORT TO EXPECTANT MOTHERS AGES 15-23 IN LANCASTER COUNTY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt010218
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0676048
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt0303496
IRS990/PYRevenuesLessExpensesAmt0-22233
IRS990/PYSalariesCompEmpBnftPaidAmt0394795
IRS990/PYTotalExpensesAmt0698291
IRS990/PYTotalRevenueAmt0676058
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt04510
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0708140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0676048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0733269
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0921527
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0657402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03696386
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03696386
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0708140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0676048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0733269
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0921527
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0657402
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03696386
IRS990ScheduleA/TotalSupportAmt03696444
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD IS PROVIDED A COPY OF THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL DISCLOSURE STATEMENTS ARE OBTAINED FROM THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPOVES THE EXECUTIVE DIRECTORS SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT PROGRAM RELATED SUBCONTRACTED EXPENSES
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/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0195128
IRS990/TotalAssetsEOYAmt0200965
IRS990/TotalAssetsGrp/BOYAmt0195128
IRS990/TotalAssetsGrp/EOYAmt0200965
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0708120
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022234
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0681386
IRS990/TotalFunctionalExpensesGrp/TotalAmt0703620
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062535
IRS990/TotalLiabilitiesEOYAmt063862
IRS990/TotalLiabilitiesGrp/BOYAmt062535
IRS990/TotalLiabilitiesGrp/EOYAmt063862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132593
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137103
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt010218
IRS990/TotalProgramServiceExpensesAmt0681386
IRS990/TotalReportableCompFromOrgAmt074761
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0708130
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195128
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0200965
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02271
IRS990/TravelGrp/ProgramServicesAmt043504
IRS990/TravelGrp/TotalAmt045775
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATELYN WALLINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08032834777
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CHILDRENS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0570884975
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 171
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029721
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203298457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARTER & RIGGINS CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1509
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANCASTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0297211509
ReturnHeader/PreparerPersonGrp/PhoneNum08032850729
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM B CARTER CPA
ReturnHeader/ReturnTs02023-11-09T15:16:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATELYN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WALLINGTON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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