Civic Intelligence

Child Evangelism Fellowship Inc Ga Chapter

EIN 58-0908477 • 501(c)3 • Braselton, GA

Profile

To enlist, equip and encourage qualified leaders for evangelism of boys and girls with the Gospel of the Lord Jesus Christ, to establish (disciple) them in the Word of God and in a local church for Christian living.

P O Box 478Braselton, GA 30517

n/A

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$29,998

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.6%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-8.8%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$716,559

Down $4,645 (-0.6%) from 2023

Liabilities

Down

$377

Down $8,015 (-96%) from 2023

Net Assets

Up

$716,182

Up $3,370 (+0.5%) from 2023

Revenue

Down

$601,253

Down $57,999 (-8.8%) from 2023

Expenses

Up

$597,883

Up $26,536 (+4.6%) from 2023

Net Income

Down

$3,370

Down $84,535 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $12,814Liabilities 2011: $202011Assets 2013: $91,492Liabilities 2013: $961Net Assets 2013: $90,5312013Assets 2014: $207,404Liabilities 2014: $7,024Net Assets 2014: $200,3802014Assets 2015: $167,183Liabilities 2015: $58,129Net Assets 2015: $109,0542015Assets 2016: $196,999Liabilities 2016: $32,840Net Assets 2016: $164,1592016Assets 2017: $215,700Liabilities 2017: $9,007Net Assets 2017: $206,6932017Assets 2018: $256,601Liabilities 2018: $8,571Net Assets 2018: $248,0302018Assets 2019: $330,646Liabilities 2019: $596Net Assets 2019: $330,0502019Assets 2020: $399,839Liabilities 2020: $106,479Net Assets 2020: $293,3602020Assets 2021: $629,597Liabilities 2021: $1,802Net Assets 2021: $627,7952021Assets 2022: $633,335Liabilities 2022: $8,428Net Assets 2022: $624,9072022Assets 2023: $721,204Liabilities 2023: $8,392Net Assets 2023: $712,8122023Assets 2024: $716,559Liabilities 2024: $377Net Assets 2024: $716,1822024

Highlighted filing

2024

Assets$716,559
Liabilities$377
Net Assets$716,182

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $152,938Expenses 2011: $167,050Net Income 2011: -$14,1122011Revenue 2013: $273,251Expenses 2013: $236,638Net Income 2013: $36,6132013Revenue 2014: $624,781Expenses 2014: $622,604Net Income 2014: $2,1772014Revenue 2015: $605,667Expenses 2015: $700,455Net Income 2015: -$94,7882015Revenue 2016: $668,906Expenses 2016: $613,801Net Income 2016: $55,1052016Revenue 2017: $648,817Expenses 2017: $606,682Net Income 2017: $42,1352017Revenue 2018: $778,500Expenses 2018: $768,462Net Income 2018: $10,0382018Revenue 2019: $876,696Expenses 2019: $794,676Net Income 2019: $82,0202019Revenue 2020: $597,571Expenses 2020: $634,261Net Income 2020: -$36,6902020Revenue 2021: $895,712Expenses 2021: $561,277Net Income 2021: $334,4352021Revenue 2022: $503,949Expenses 2022: $506,837Net Income 2022: -$2,8882022Revenue 2023: $659,252Expenses 2023: $571,347Net Income 2023: $87,9052023Revenue 2024: $601,253Expenses 2024: $597,883Net Income 2024: $3,3702024

Highlighted filing

2024

Revenue$601,253
Expenses$597,883
Net Income$3,370

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.17$0.00$7.16$6.01$5.98$0.03
2023Summary only. Only limited summary data is available for this year.$7.21$0.08$7.13$6.59$5.71$0.88
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$0.08$6.25$5.04$5.07$0.03
2021Summary only. Only limited summary data is available for this year.$6.30$0.02$6.28$8.96$5.61$3.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$1.06$2.93$5.98$6.34$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.01$3.30$8.77$7.95$0.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.09$2.48$7.79$7.68$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.09$2.07$6.49$6.07$0.42
2016Summary only. Only limited summary data is available for this year.$1.97$0.33$1.64$6.69$6.14$0.55
2015Summary only. Only limited summary data is available for this year.$1.67$0.58$1.09$6.06$7.00$0.95
2014Summary only. Only limited summary data is available for this year.$2.07$0.07$2.00$6.25$6.23$0.02
2013Summary only. Only limited summary data is available for this year.$0.91$0.01$0.91$2.73$2.37$0.37
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$1.53$1.67$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$604,909
Mission and Program Overview

Mission

Christian evangelism of boys and girls. Training workers to reach children with the gospel of jesus christ.

To enlist, equip and encourage qualified leaders for evangelism of boys and girls with the Gospel of the Lord Jesus Christ, to establish (disciple) them in the Word of God and in a local church for Christian living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$390,899-
Cash and Non-Interest-Bearing Accounts$716,618$325,607▼ $391,011
Other Notes and Loans Receivable, Net$4,586$53▼ $4,533
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$721,204$716,559▼ $4,645
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,305--
Other Liabilities$6,087$377▼ $5,710
Total Liabilities$8,392$377▼ $8,015
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$712,812$716,182▲ $3,370
Total Net Assets Fund Balance$712,812$716,182▲ $3,370
Total Liabilities and Net Assets / Fund Balance$721,204$716,559▼ $4,645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kay DavisState DirectorPT$29,998$29,998

Board Members and Trustees

NameTitle
Bailey WalkerMember
Connie ZehnerMember
Jill RakestrawMember
Michael SarnaSecretary
William WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$582,443
Program Service Revenue
$0
Investment Income
$16,373
Other Revenue
$2,437
All Other Contributions
$582,443
Change in Net Assets
$3,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$408,734
Other Expenses$187,549
Grants and Similar Amounts Paid$1,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,890$45,409-$349,299
Conferences and Meetings$63,289--$63,289
Current Officers, Directors, Trustees, and Key Employees-$29,998-$29,998
Payroll Taxes$24,523$3,664-$28,187
Occupancy$21,038$6,284-$27,322
Office Expenses$17,422$3,074-$20,496
Insurance$8,423$4,000-$12,423
Travel$8,158$906-$9,064
Information Technology$8,501--$8,501
All Other Expenses$7,086$549-$7,635
Other Expenses$5,844$649-$6,493
Fees for Services Accounting$2,813$1,205-$4,018
Grants to Domestic Orgs$1,600--$1,600
Pension Plan Contributions-$1,250-$1,250
Advertising$467--$467
Total Functional Expenses$500,677$97,206$0$597,883
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$305
Due to CEF of GA$72
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, Line 11B

Prior to the filing, a draft Form 990 is reviewed by senior management. A final draft Form 990 is emailed to the Board of Directors with an indication of an anticipated filing date. The Directors are given the opportunity to raise any issues of concern. These issues are discussed and incorporated in the final Form 990 as necessary. The Form 990 is filed after Board approval.

Form 990, Part VI, Section B, Line 12C

The organization monitors transactions and arrangements that could result in a conflict. If evidence suggests a conflict of interest, the organization performs due diligence procedures then determines, by a majority vote of the governing board, whether or not a conflict exists. Outside advisors may be used if indicated.

Form 990, Part VI, Section B, Line 15A

The compensation (if any) of officers and key management personnel are reviewed at least annually by the Board and salaries are based on comparable organization salaries.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Child Evangelism Fellowship Inc
EIN
58-0908477
Phone
7066050730
Address
P O Box 478, Braselton, GA 30517

Signing Officer

Name
Kay Davis
Title
Director
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
25
Volunteers
1,253

Preparer

Firm
Eric N Young CPA PC
Address
5555 Oakbrook Pkwy Ste 345, Norcross, GA 30093
Preparer
Eric Young
Phone
7704474556
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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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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt04586
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt053
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03664
IRS990/PayrollTaxesGrp/ProgramServicesAmt024523
IRS990/PayrollTaxesGrp/TotalAmt028187
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01250
IRS990/PensionPlanContributionsGrp/TotalAmt01250
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0To provide Christian literature to supporting churches and children.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06093
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0651392
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03100
IRS990/PYInvestmentIncomeAmt04538
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0186075
IRS990/PYOtherRevenueAmt03322
IRS990/PYRevenuesLessExpensesAmt087905
IRS990/PYSalariesCompEmpBnftPaidAmt0382172
IRS990/PYTotalExpensesAmt0571347
IRS990/PYTotalRevenueAmt0659252
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03370
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0582443
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0390899
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to CEF of GA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable
IRS990ScheduleD/TotalLiabilityAmt0377
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prior to the filing, a draft Form 990 is reviewed by senior management. A final draft Form 990 is emailed to the Board of Directors with an indication of an anticipated filing date. The Directors are given the opportunity to raise any issues of concern. These issues are discussed and incorporated in the final Form 990 as necessary. The Form 990 is filed after Board approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization monitors transactions and arrangements that could result in a conflict. If evidence suggests a conflict of interest, the organization performs due diligence procedures then determines, by a majority vote of the governing board, whether or not a conflict exists. Outside advisors may be used if indicated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation (if any) of officers and key management personnel are reviewed at least annually by the Board and salaries are based on comparable organization salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0721204
IRS990/TotalAssetsEOYAmt0716559
IRS990/TotalAssetsGrp/BOYAmt0721204
IRS990/TotalAssetsGrp/EOYAmt0716559
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0582443
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097206
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0500677
IRS990/TotalFunctionalExpensesGrp/TotalAmt0597883
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08392
IRS990/TotalLiabilitiesEOYAmt0377
IRS990/TotalLiabilitiesGrp/BOYAmt08392
IRS990/TotalLiabilitiesGrp/EOYAmt0377
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0712812
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0716182
IRS990/TotalProgramServiceExpensesAmt0500677
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt029998
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018810
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601253
IRS990/TotalVolunteersCnt01253
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0721204
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0716559
IRS990/TravelGrp/ManagementAndGeneralAmt0906
IRS990/TravelGrp/ProgramServicesAmt08158
IRS990/TravelGrp/TotalAmt09064
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 478
IRS990/USAddress/CityNm0Braselton
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd0305170008
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kay Davis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Child Evangelism Fellowship Inc
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GA Chapter
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0580908477
ReturnHeader/Filer/PhoneNum07066050730
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 478
ReturnHeader/Filer/USAddress/CityNm0Braselton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030517
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581411798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eric N Young CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05555 Oakbrook Pkwy Ste 345
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norcross
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030093
ReturnHeader/PreparerPersonGrp/PhoneNum07704474556
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric Young
ReturnHeader/ReturnTs02025-11-11T08:23:36-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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