Civic Intelligence

Christian Education Centers Inc

990 • Fiscal year 2016 • EIN 58-1022054

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 20, 2017

1050 Elephant TrailGainesville, GA 30501

(770) 535-1050

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.12x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

67th percentile

8.9%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$63,986

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

92nd percentile

69%

Faster revenue growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,136,696

Up $249,142 (+28%) from 2015

Net Assets

Up

$992,709

Up $118,305 (+14%) from 2015

Liabilities

Up

$143,987

Up $130,837 (+995%) from 2015

Revenue

Up

$1,193,455

Up $488,866 (+69%) from 2015

Expenses

Up

$1,086,972

Up $359,195 (+49%) from 2015

Net Income

Up

$106,483

Up $129,671 (+559%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $720,137Liabilities 2010: $1,644Net Assets 2010: $718,4932010Assets 2011: $689,736Liabilities 2011: $227Net Assets 2011: $689,5092011Assets 2012: $692,858Liabilities 2012: $921Net Assets 2012: $691,9372012Assets 2013: $910,912Liabilities 2013: $222,807Net Assets 2013: $688,1052013Assets 2014: $931,233Liabilities 2014: $16,335Net Assets 2014: $914,8982014Assets 2015: $887,554Liabilities 2015: $13,150Net Assets 2015: $874,4042015Assets 2016: $1,136,696Liabilities 2016: $143,987Net Assets 2016: $992,7092016Assets 2017: $1,121,937Liabilities 2017: $47,320Net Assets 2017: $1,074,6172017Assets 2018: $1,248,684Liabilities 2018: $35,226Net Assets 2018: $1,213,4582018Assets 2019: $1,535,277Liabilities 2019: $38,175Net Assets 2019: $1,497,1022019Assets 2020: $1,534,567Liabilities 2020: $46,848Net Assets 2020: $1,487,7192020Assets 2021: $1,556,377Liabilities 2021: $234,293Net Assets 2021: $1,322,0842021Assets 2022: $1,406,567Liabilities 2022: $205,835Net Assets 2022: $1,200,7322022Assets 2023: $1,811,785Liabilities 2023: $190,465Net Assets 2023: $1,621,3202023Assets 2024: $1,596,016Liabilities 2024: $113,205Net Assets 2024: $1,482,8112024

Highlighted filing

2016

Assets$1,136,696
Liabilities$143,987
Net Assets$992,709

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $459,8232010Expenses 2011: $441,0502011Expenses 2012: $538,8422012Revenue 2013: $506,575Expenses 2013: $569,135Net Income 2013: -$62,5602013Revenue 2014: $813,827Expenses 2014: $587,562Net Income 2014: $226,2652014Revenue 2015: $704,589Expenses 2015: $727,777Net Income 2015: -$23,1882015Revenue 2016: $1,193,455Expenses 2016: $1,086,972Net Income 2016: $106,4832016Revenue 2017: $1,116,607Expenses 2017: $1,052,839Net Income 2017: $63,7682017Revenue 2018: $1,238,520Expenses 2018: $1,069,386Net Income 2018: $169,1342018Revenue 2019: $1,568,338Expenses 2019: $1,320,078Net Income 2019: $248,2602019Revenue 2020: $1,213,047Expenses 2020: $1,265,768Net Income 2020: -$52,7212020Revenue 2021: $1,272,654Expenses 2021: $1,256,704Net Income 2021: $15,9502021Revenue 2022: $1,127,105Expenses 2022: $1,147,490Net Income 2022: -$20,3852022Revenue 2023: $1,252,622Expenses 2023: $878,333Net Income 2023: $374,2892023Revenue 2024: $974,153Expenses 2024: $1,078,496Net Income 2024: -$104,3432024

Highlighted filing

2016

Revenue$1,193,455
Expenses$1,086,972
Net Income$106,483
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 20, 2017
Return Version
2016v3.0
Gross Receipts
$1,208,769
Mission and Program Overview

Mission

To strengthn hall county students and families through education, counseling, mentoring and prevention

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$408,626$511,881▲ $103,255
Investments in Publicly Traded Securities$364,187$318,452▼ $45,735
Pledges and Grants Receivable$14,908$191,184▲ $176,276
Cash and Non-Interest-Bearing Accounts$99,833$111,012▲ $11,179
Accounts Receivable-$4,167-
Total Assets$887,554$1,136,696▲ $249,142
Liabilities
Unsecured Notes Loans Payable-$97,323-
Accounts Payable and Accrued Expenses$13,150$46,664▲ $33,514
Total Liabilities$13,150$143,987▲ $130,837
Net Assets / Fund Balance
Unrestricted Net Assets$522,838$673,958▲ $151,120
Temporarily Rstr Net Assets$351,566$318,751▼ $32,815
Total Net Assets Fund Balance$874,404$992,709▲ $118,305
Total Liabilities and Net Assets / Fund Balance$887,554$1,136,696▲ $249,142

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$410,009$256,418$666,427
Equipment$21,872$104,142$126,014
Land$80,000-$80,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$267,836-▲ $17,239$16,800$265,353
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SmithExecutive DiFT$63,986$63,986

Board Members and Trustees

NameTitle
Brad PattenChairman
Tyler SmithVice Chairma
Alan CowartDirector
Anna CashDirector
Dick ValentineDirector
James SappDirector
Janie CorneliusDirector
Jeff PierceDirector
Jill MansfieldDirector
Kathie FutrellDirector
Margie BraffDirector
Natalie Dowling BoothDirector
Sally ChambersDirector
Staci TunkelDirector
Susan GannawayDirector
Wes RobinsonDirector
Scott McgarityTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$833,349
Program Service Revenue
$300,792
Investment Income
$42,482
Other Revenue
$16,832
All Other Contributions
$486,857
Change in Net Assets
$106,483

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,193,455
Revenue Not Reported on Form 990
$-7,506
Total Revenue per Audited Statements
$1,185,949
Total Revenue per Form 990
$1,193,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$810,547
Other Expenses$270,175
Total Fundraising Expense$101,055
Grants and Similar Amounts Paid$6,250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$561,526$59,870$28,198$649,594
Current Officers, Directors, Trustees, and Key Employees-$51,189$12,797$63,986
Office Expenses$47,331$13,176$2,043$62,550
Payroll Taxes$41,891$8,300$3,070$53,261
Occupancy$38,790$13,123$1,282$53,195
Advertising--$49,952$49,952
Other Employee Benefits$34,505$6,717$2,484$43,706
Depreciation Depletion$15,631$2,985$368$18,984
Insurance$13,335$744-$14,079
Fees for Services Other$11,823$165$60$12,048
Fees for Services Accounting-$11,781-$11,781
Travel$7,812$1,016$92$8,920
Grants to Domestic Individuals$6,250--$6,250
Conferences and Meetings$5,113$92$53$5,258
Fees for Service Investment Mgmnt Fees-$3,903-$3,903
Other Expenses$2,942$226$324$3,492
All Other Expenses$2,130$676-$2,806
Interest-$1,744-$1,744
Fees for Services Legal-$1,454-$1,454
Total Functional Expenses$803,396$182,521$101,055$1,086,972

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,086,972
Total Expenses per Audited Statements$1,086,972
Total Expenses per Form 990$1,086,972
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,410
Fundraising Direct Expenses$15,314
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dancing for a C$69,690---
Live Auction$29,410$29,410$11,311$18,099
Total Events$99,100$29,410$15,314$14,096
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
Audit committee
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
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, Page 6, Part VI, Line 8B

There are no minutes maintained for committee meetings.

Form 990, Page 6, Part VI, Line 11B

The the form 990 is presented to the full board prior to filing by the auditor.

Form 990, Page 6, Part VI, Line 12C

The center's employee manual contains a conflict of interest policy. Any violation of the conflict of interest policy should be immediated reported to the executive director, who will promptly investigate all alleged violations and recommend action to the board of directors. In addition, the board of directors has a written conflict of interest policy that requires annual disclosure statements.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is voted on and approved by the full board.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center Point Ga Inc
EIN
58-1022054
Phone
7705351050
Address
1050 ELEPHANT TRAIL, GAINESVILLE, GA 30501

Signing Officer

Name
David Smith
Title
Executive Director
Phone
7705351050
Signed
2017-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Smith
Formed
1967
Legal Domicile
Ga
Voting Board Members
17
Independent Board Members
17
Employees
21
Volunteers
350

Preparer

Firm
Blair C Diaz CPA Pc
Address
616 GREEN ST, GAINESVILLE, GA 30501
Preparer
Blair C Diaz
Phone
7705365500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

The center merged with teen pregnancy prevention, inc. On january 1, 2016.

Form 990, Page 2, Part III, Line 4C

With the opportunity to address the challenges and realities of being a teen parent. During 2016, 989 students participated in this program. 2. Pregnant & parenting support & education - this is a weekly support group for middle and high school girls who are pregnant or already have children. These groups are designed to encourage the students to complete high school, reduce subsequent pregnancies, ensure healthy pregnancies and babies, improve parenting skills and reduce early childhood abuse. During 2016, 116 pregnant and/or parenting young women were served. 3. Smartgirls - this is an abstinence-based education group offered to all hall county middle and high schools and lakeview academy. These groups meet weekly for one semester, serving 7 to 10 girls at a time. These groups provide young women with the skills needed to overcome negative peer pressure, the tools to protect themselves from those who wish to exploit them (often these young women are in relationships with men at least four years older than they) and the esteem to view their future potential accurately. During 2016, 129 middle and high school students were served.

Form 990, Page 2, Part III, Line 4D

Wilheit student services: wilheit student services provides sliding-scale counseling services for individuals, couples and families. In 2016, 506 counseling sessions were conducted with 182 patients. Wilheit services provide free therapeutic services for students in the gainesville city and hall county school systems. The delivery of services is provided by graduate level interns and associate licensed therapists that are clinically supervised. Mentoring: our mentor program recruits and trains caring adults to work one-on-one with students in gainesville city, hall county schools and boys and girls clubs. These mentors agree to meet with their students once a week for the duration of the academic year and focus on improving academics, attendance, behavior, peer relations, and bonding with school. Mentors receive a two-hour training session and a background check. Once trained, the mentor chooses the school or club in which they would like to serve. Program evaluations are consistently positive and demonstrate student improvement. Over 400 students were served during 2016. Education: center point's religious education program provides free elective courses in academic religious studies to students at gainesville high school. Courses offered include the following: history and literature of the old testament era, history and literature of the new testament era, comparative religions, greek, and ethics. 117 students were enrolled during 2016.

Form 990, Page 5, Part V, Line 3B

We did not file a form 990-t since we did not receive unrelated business income of 1,000 or more during the year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The donor intended this account to be an endowment for the center; however, the board may vote to use funds as needed for any purpose.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUBSTANCE ABUSE PREVENTION: CENTER POINT'S SUBSTANCE ABUSE PREVENTION PROGRAM'S GOAL IS TO EDUCATE YOUTH TO THE DANGERS OF ALCOHOL, TOBACCO AND OTHER SUBSTANCES TO EQUIP THEM WITH THE KNOWLEDGE NECESSARY TO MAKE HEALTHY LIFESTYLE DECISIONS. DURING 2016, THERE WERE OVER 8,000 MIDDLE AND HIGH SCHOOL STUDENTS SERVED THROUGH POWER TEAMS, SWAT, MEDIA LITERACY PROGRAMS AND COMMUNITY AWARENESS EFFORTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0168469
IRS990/ProgSrvcAccomActy3Grp/Desc0TEEN PREGNANCY PREVENTION: TEEN PREGNANCY PREVENTION CONSISTS OF THREE PROGRAMS: 1. CLASSROOM BASED EDUCATION - THIS IS A 14-SESSION CLASSROOM-BASED PROGRAM DESIGNED TO ENCOURAGE HEALTHY AND SAFE RELATIONSHIPS AND RESPONSIBLE DECISION MAKING AMONG TEENS. IT IS CURRENTLY OFFERED TO ALL GAINESVILLE CITY, HALL COUNTY, AND LAKEVIEW ACADEMY 9TH GRADE STUDENTS. THE PROGRAM, CHOOSING THE BEST JOURNEY, EMPOWERS YOUNG PEOPLE TO MAKE SAFE AND POSITIVE CHOICES. LESSONS THAT ARE COVERED INCLUDE: SETTING GOALS, MAKING THE BEST DECISIONS, AVOIDING PREGNANCY, AVOIDING STDS, DEVELOPING THE BEST RELATIONSHIPS, CHOOSING ABSTINENCE UNTIL MARRIAGE, OVERCOMING THE PRESSURE AND BEING ASSERTIVE. IN ADDITION, INFANT SIMULATOR DOLLS PROVIDE TEENS WITH THE OPPORTUNITY TO ADDRESS THE CHALLENGES AND REALITIES OF BEING A TEEN PARENT. DURING 2016, 989 STUDENTS PARTICIPATED IN THIS PROGRAM. 2. PREGNANT & PARENTING SUPPORT & EDUCATION - THIS IS A WEEKLY SUPPORT GROUP FOR MIDDLE AND HIGH SCHOOL GIRLS WHO ARE PREGNANT OR ALREADY HAVE CHILDREN. THESE GROUPS ARE DESIGNED TO ENCOURAGE THE STUDENTS TO COMPLETE HIGH SCHOOL, REDUCE SUBSEQUENT PREGNANCIES, ENSURE HEALTHY PREGNANCIES AND BABIES, IMPROVE PARENTING SKILLS AND REDUCE EARLY CHILDHOOD ABUSE. DURING 2016, 116 PREGNANT AND/OR PARENTING YOUNG WOMEN WERE SERVED. 3. SMARTGIRLS - THIS IS AN ABSTINENCE-BASED EDUCATION GROUP OFFERED TO ALL HALL COUNTY MIDDLE AND HIGH SCHOOLS AND LAKEVIEW ACADEMY. THESE GROUPS MEET WEEKLY FOR ONE SEMESTER, SERVING 7 TO 10 GIRLS AT A TIME. THESE GROUPS PROVIDE YOUNG WOMEN WITH THE SKILLS NEEDED TO OVERCOME NEGATIVE PEER PRESSURE, THE TOOLS TO PROTECT THEMSELVES FROM THOSE WHO WISH TO EXPLOIT THEM (OFTEN THESE YOUNG WOMEN ARE IN RELATIONSHIPS WITH MEN AT LEAST FOUR YEARS OLDER THAN THEY) AND THE ESTEEM TO VIEW THEIR FUTURE POTENTIAL ACCURATELY. DURING 2016, 129 MIDDLE AND HIGH SCHOOL STUDENTS WERE SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0163957
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WILHEIT STUDENT SERVICES: WILHEIT STUDENT SERVICES PROVIDES SLIDING-SCALE COUNSELING SERVICES FOR INDIVIDUALS, COUPLES AND FAMILIES. IN 2016, 506 COUNSELING SESSIONS WERE CONDUCTED WITH 182 PATIENTS. WILHEIT SERVICES PROVIDE FREE THERAPEUTIC SERVICES FOR STUDENTS IN THE GAINESVILLE CITY AND HALL COUNTY SCHOOL SYSTEMS. THE DELIVERY OF SERVICES IS PROVIDED BY GRADUATE LEVEL INTERNS AND ASSOCIATE LICENSED THERAPISTS THAT ARE CLINICALLY SUPERVISED. MENTORING: OUR MENTOR PROGRAM RECRUITS AND TRAINS CARING ADULTS TO WORK ONE-ON-ONE WITH STUDENTS IN GAINESVILLE CITY, HALL COUNTY SCHOOLS AND BOYS AND GIRLS CLUBS. THESE MENTORS AGREE TO MEET WITH THEIR STUDENTS ONCE A WEEK FOR THE DURATION OF THE ACADEMIC YEAR AND FOCUS ON IMPROVING ACADEMICS, ATTENDANCE, BEHAVIOR, PEER RELATIONS, AND BONDING WITH SCHOOL. MENTORS RECEIVE A TWO-HOUR TRAINING SESSION AND A BACKGROUND CHECK. ONCE TRAINED, THE MENTOR CHOOSES THE SCHOOL OR CLUB IN WHICH THEY WOULD LIKE TO SERVE. PROGRAM EVALUATIONS ARE CONSISTENTLY POSITIVE AND DEMONSTRATE STUDENT IMPROVEMENT. OVER 400 STUDENTS WERE SERVED DURING 2016. EDUCATION: CENTER POINT'S RELIGIOUS EDUCATION PROGRAM PROVIDES FREE ELECTIVE COURSES IN ACADEMIC RELIGIOUS STUDIES TO STUDENTS AT GAINESVILLE HIGH SCHOOL. COURSES OFFERED INCLUDE THE FOLLOWING: HISTORY AND LITERATURE OF THE OLD TESTAMENT ERA, HISTORY AND LITERATURE OF THE NEW TESTAMENT ERA, COMPARATIVE RELIGIONS, GREEK, AND ETHICS. 117 STUDENTS WERE ENROLLED DURING 2016.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.11$1.48$0.97$1.08$0.10
2023Summary only. Only limited summary data is available for this year.$1.81$0.19$1.62$1.25$0.88$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.21$1.20$1.13$1.15$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.23$1.32$1.27$1.26$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.05$1.49$1.21$1.27$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.04$1.50$1.57$1.32$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.04$1.21$1.24$1.07$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.05$1.07$1.12$1.05$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.14$0.14$0.99$1.19$1.09$0.11
2015Summary only. Only limited summary data is available for this year.$0.89$0.01$0.87$0.70$0.73$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$0.81$0.59$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.22$0.69$0.51$0.57$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits