Civic Intelligence

The Elaine Clark Center Inc

EIN 58-1079411 • 501(c)3 • Chamblee, GA

Profile

The elaine clark center enables children and young adults of all abilities to become confident and contributing citizens of the community through an innovative model of education, therapeutic play, and experiential opportunities.

5130 Peachtree Industrial BlvdChamblee, GA 30341

www.elaineclarkcenter.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.46x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$70,600

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.2%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,270,768

Down $148,609 (-3.4%) from 2023

Liabilities

Down

$588,315

Down $27,362 (-4.4%) from 2023

Net Assets

Down

$3,682,453

Down $121,247 (-3.2%) from 2023

Revenue

Up

$1,282,017

Up $15,198 (+1.2%) from 2023

Expenses

Up

$1,411,578

Up $80,835 (+6.1%) from 2023

Net Income

Down

-$129,561

Down $65,637 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,372,729Liabilities 2011: $74,859Net Assets 2011: $1,297,8702011Assets 2012: $1,961,363Liabilities 2012: $205,987Net Assets 2012: $1,755,3762012Assets 2013: $2,859,729Liabilities 2013: $42,252Net Assets 2013: $2,817,4772013Assets 2014: $2,718,910Liabilities 2014: $31,243Net Assets 2014: $2,687,6672014Assets 2015: $2,677,470Liabilities 2015: $37,541Net Assets 2015: $2,639,9292015Assets 2016: $2,749,274Liabilities 2016: $53,893Net Assets 2016: $2,695,3812016Assets 2017: $3,963,677Liabilities 2017: $453,766Net Assets 2017: $3,509,9112017Assets 2018: $4,266,290Liabilities 2018: $720,357Net Assets 2018: $3,545,9332018Assets 2019: $4,234,795Liabilities 2019: $691,201Net Assets 2019: $3,543,5942019Assets 2020: $4,238,011Liabilities 2020: $687,277Net Assets 2020: $3,550,7342020Assets 2021: $4,411,025Liabilities 2021: $646,037Net Assets 2021: $3,764,9882021Assets 2022: $4,507,761Liabilities 2022: $648,330Net Assets 2022: $3,859,4312022Assets 2023: $4,419,377Liabilities 2023: $615,677Net Assets 2023: $3,803,7002023Assets 2024: $4,270,768Liabilities 2024: $588,315Net Assets 2024: $3,682,4532024

Highlighted filing

2024

Assets$4,270,768
Liabilities$588,315
Net Assets$3,682,453

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,196,485Expenses 2011: $1,172,467Net Income 2011: $24,0182011Expenses 2012: $1,201,1022012Expenses 2013: $1,135,8472013Revenue 2014: $1,053,224Expenses 2014: $1,021,236Net Income 2014: $31,9882014Revenue 2015: $995,601Expenses 2015: $1,039,285Net Income 2015: -$43,6842015Revenue 2016: $1,011,804Expenses 2016: $941,500Net Income 2016: $70,3042016Revenue 2017: $1,756,193Expenses 2017: $948,317Net Income 2017: $807,8762017Revenue 2018: $1,025,019Expenses 2018: $986,636Net Income 2018: $38,3832018Revenue 2019: $1,066,546Expenses 2019: $1,069,150Net Income 2019: -$2,6042019Revenue 2020: $1,135,224Expenses 2020: $1,127,791Net Income 2020: $7,4332020Revenue 2021: $1,387,893Expenses 2021: $1,175,748Net Income 2021: $212,1452021Revenue 2022: $1,366,095Expenses 2022: $1,262,734Net Income 2022: $103,3612022Revenue 2023: $1,266,819Expenses 2023: $1,330,743Net Income 2023: -$63,9242023Revenue 2024: $1,282,017Expenses 2024: $1,411,578Net Income 2024: -$129,5612024

Highlighted filing

2024

Revenue$1,282,017
Expenses$1,411,578
Net Income-$129,561

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.27$0.59$3.68$1.28$1.41$0.13
2023Detailed filing. Detailed filing data is available for this year.$4.42$0.62$3.80$1.27$1.33$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.51$0.65$3.86$1.37$1.26$0.10
2021Detailed filing. Detailed filing data is available for this year.$4.41$0.65$3.76$1.39$1.18$0.21
2020Detailed filing. Detailed filing data is available for this year.$4.24$0.69$3.55$1.14$1.13$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.23$0.69$3.54$1.07$1.07$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.27$0.72$3.55$1.03$0.99$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.96$0.45$3.51$1.76$0.95$0.81
2016Detailed filing. Detailed filing data is available for this year.$2.75$0.05$2.70$1.01$0.94$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.68$0.04$2.64$1.00$1.04$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.72$0.03$2.69$1.05$1.02$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.04$2.82$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.21$1.76$1.20
2011Summary only. Only limited summary data is available for this year.$1.37$0.07$1.30$1.20$1.17$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,295,688
Mission and Program Overview

Mission

The elaine clark center enables children and young adults of all abilities to become confident and contributing citizens of the community through an innovative model of education, therapeutic play, and experiential opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,382,263$3,271,906▼ $110,357
Savings and Temporary Cash Investments$575,960$583,391▲ $7,431
Cash and Non-Interest-Bearing Accounts$260,245$192,272▼ $67,973
Investments in Publicly Traded Securities$155,819$164,133▲ $8,314
Accounts Receivable$21,638$39,012▲ $17,374
Pledges and Grants Receivable$23,452$20,054▼ $3,398
Total Assets$4,419,377$4,270,768▼ $148,609
Liabilities
Mortgage Notes Payable Secured by Investment Property$579,003$555,122▼ $23,881
Deferred Revenue$14,340$25,362▲ $11,022
Accounts Payable and Accrued Expenses$22,334$7,831▼ $14,503
Total Liabilities$615,677$588,315▼ $27,362
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,553,700$3,432,453▼ $121,247
Net Assets With Donor Restrictions$250,000$250,000→ $0
Total Net Assets Fund Balance$3,803,700$3,682,453▼ $121,247
Total Liabilities and Net Assets / Fund Balance$4,419,377$4,270,768▼ $148,609

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,123,808$1,062,407$4,186,215
Equipment$43,020$206,171$249,191
Land$100,000-$100,000
Other Land Buildings$5,078$79,194$84,272

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$250,000-▲ $15,745$15,745$250,000
2022$250,000-▲ $13,067$13,067$250,000
2021$250,000-▼ $10,954$-10,954$250,000
2020$250,000-▲ $3,872$3,872$250,000
2019$250,000-▲ $3,278$3,278$250,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth Schmehling-cookExecutive DiFT$70,600$70,600

Board Members and Trustees

NameTitle
Jennifer SheppardChair
Spencer LewisVice Chair
Brandi SmithDirector
Brian MockDirector
Cathy HaysDirector
Grover MaxwellDirector
Mark AppleDirector
Van PappasDirector
Anne LaddSecretary
Thomas M Johnson IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$514,063
Program Service Revenue
$760,522
Investment Income
$7,432
Other Revenue
$0
All Other Contributions
$282,511
Change in Net Assets
$-129,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,282,017
Revenue Not Reported on Form 990
$8,314
Total Revenue per Audited Statements
$1,290,331
Total Revenue per Form 990
$1,282,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$992,544
Other Expenses$419,034
Total Fundraising Expense$105,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$731,868$49,734$58,146$839,748
Depreciation Depletion$93,116$10,078$9,373$112,567
Current Officers, Directors, Trustees, and Key Employees$21,180$31,770$17,650$70,600
Payroll Taxes$58,234$6,301$5,864$70,399
Fees for Services Other$29,572$18,760-$48,332
Occupancy$35,257$3,816$3,549$42,622
Insurance$30,494$3,300$3,069$36,863
Interest-$25,519-$25,519
All Other Expenses$15,366$3,655$845$19,866
Other Employee Benefits$9,759$1,058$980$11,797
Fees for Services Accounting-$11,500-$11,500
Other Expenses$7,932$858$798$9,588
Office Expenses-$5,635$349$5,984
Advertising-$2,817-$2,817
Total Functional Expenses$1,109,102$196,615$105,861$1,411,578

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,411,578
Total Expenses per Audited Statements$1,411,578
Total Expenses per Form 990$1,411,578
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,671
Fundraising Gross Income$13,671
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$26,583$11,304$1,871$9,433
Total Events$26,583$11,304$11,304-
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 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, Page 6, Part VI, Line 11B

The finance committee of the board of directors and the executive director review and approve the 990 prior to filing. The board of directors has access to the draft of the 990 through the finance committee chair.

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

Before any new board member is brought on to the board, the nominating committee explains to them conflict of interests and discusses the fact whether or not they have a any conflicts of interest with the organization. If there are potential conflicts, the nominating committee determines whether or not the conflicts would keep the potential board members from serving. Then on an annual basis the executive committee monitors the board for any potential conflicts of interest by asking board members directly, or by reminding board members at meetings the ramifications of having conflicts of interest. In addition as new projects are started, board members are asked if they have any conflicts of interest with this project.

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

The personnel committee determines the compensation for the executive director. On a bi-annual basis they determine the industry norm for this salary based on other non-profits of a similar size serving a similar population. They then look at that information and determine whether or not the salary of the executive director is inline with the industry standards. Based on that they may adjust they salary, this is done upon approval of the board when the chair of the personnel committee proposes the change of salary which includes substantiation for the change.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Elaine Clark Center Inc
EIN
58-1079411
Phone
7704583251
Address
5130 PEACHTREE INDUSTRIAL BLVD, CHAMBLEE, GA 30341

Signing Officer

Name
Beth Schmehling-cook
Title
Executive Director
Phone
7704583251
Signed
2025-05-15

Organization Details

Principal Officer
Beth Schmehling-cook
Formed
1969
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
51
Volunteers
225

Preparer

Firm
Long & Company Pc
Address
1325 SATELLITE BLVD NW STE 1504, SUWANEE, GA 30024-4662
Preparer
William E Long Jr CPA
Phone
6783274382
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The elaine clark center enables children and young adults of all abilities to become confident and contributing citizens of the community through an innovative model of education, therapeutic play, and experiential opportunities.

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

In 2023-2024 the center served 99 children and young adults from the age of 6 weeks to 25 years old. 85% of those have special needs. The center served 39 children in child development, 37 youth in the out of school services program, 10 young adults in ecc life, and 12 children in the academy. Services summary child development naeyc accredited childcare with reggio and montessori life skills approaches in an inclusive environment where children with special needs learn & play alongside children who are typically developing. Early intervention developmental screenings, assessments, & goal planning that supports children with special needs to overcome cognitive and physical obstacles & effectively participate in their surrounding environments. Therapeutic intervention program - tip interventions conducted on site by a talented team of occupational and physical therapists and speech language pathologists. Echo out of school services daily after school enrichment and camps during school breaks for children with special needs featuring inclusive components and safe socialization. Heart of hope academy georgia accrediting commission certified k-12 educational program for children with special needs emphasizing functional life skills training, adaptive technologies, applied academic curriculum, and community based vocational training.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Earnings from the endowment are to fund scholarships for tuition.

Schedule D, Page 3, Part X

Tax-exempt status the center is exempt from federal income taxes under section 501(a) of the internal revenue code (irc) as an organization described in irc section 501(c)(3), except to the extent it has unrelated business income. In addition, the center has been determined by the internal revenue service (irs) not to be a private foundation within the meaning of section 509(a) of the irc. The center did not have an unrelated business income tax liability as of june 30, 2024 and 2023. Accordingly, no tax provision or liability has been reported in the accompanying financial statements. Gaap requires the evaluation of tax positions taken in the course of preparing the center's tax return and recognition of a tax liability (or asset) if the center has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the center, and has concluded that as of june 30, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

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IRS990/Desc0IN 2023-2024 THE CENTER SERVED 99 CHILDREN AND YOUNG ADULTS FROM THE AGE OF 6 WEEKS TO 25 YEARS OLD. 85% OF THOSE HAVE SPECIAL NEEDS. THE CENTER SERVED 39 CHILDREN IN CHILD DEVELOPMENT, 37 YOUTH IN THE OUT OF SCHOOL SERVICES PROGRAM, 10 YOUNG ADULTS IN ECC LIFE, AND 12 CHILDREN IN THE ACADEMY. SERVICES SUMMARY CHILD DEVELOPMENT NAEYC ACCREDITED CHILDCARE WITH REGGIO AND MONTESSORI LIFE SKILLS APPROACHES IN AN INCLUSIVE ENVIRONMENT WHERE CHILDREN WITH SPECIAL NEEDS LEARN & PLAY ALONGSIDE CHILDREN WHO ARE TYPICALLY DEVELOPING. EARLY INTERVENTION DEVELOPMENTAL SCREENINGS, ASSESSMENTS, & GOAL PLANNING THAT SUPPORTS CHILDREN WITH SPECIAL NEEDS TO OVERCOME COGNITIVE AND PHYSICAL OBSTACLES & EFFECTIVELY PARTICIPATE IN THEIR SURROUNDING ENVIRONMENTS. THERAPEUTIC INTERVENTION PROGRAM - TIP INTERVENTIONS CONDUCTED ON SITE BY A TALENTED TEAM OF OCCUPATIONAL AND PHYSICAL THERAPISTS AND SPEECH LANGUAGE PATHOLOGISTS. ECHO OUT OF SCHOOL SERVICES DAILY AFTER SCHOOL ENRICHMENT AND CAMPS DURING SCHOOL BREAKS FOR CHILDREN WITH SPECIAL NEEDS FEATURING INCLUSIVE COMPONENTS AND SAFE SOCIALIZATION. HEART OF HOPE ACADEMY GEORGIA ACCREDITING COMMISSION CERTIFIED K-12 EDUCATIONAL PROGRAM FOR CHILDREN WITH SPECIAL NEEDS EMPHASIZING FUNCTIONAL LIFE SKILLS TRAINING, ADAPTIVE TECHNOLOGIES, APPLIED ACADEMIC CURRICULUM, AND COMMUNITY BASED VOCATIONAL TRAINING.
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IRS990/Form990PartVIISectionAGrp/PersonNm5SPENCER LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm6GROVER MAXWELL
IRS990/Form990PartVIISectionAGrp/PersonNm7BRIAN MOCK
IRS990/Form990PartVIISectionAGrp/PersonNm8VAN PAPPAS
IRS990/Form990PartVIISectionAGrp/PersonNm9JENNIFER SHEPPARD
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IRS990/MissionDesc0THE ELAINE CLARK CENTER ENABLES CHILDREN AND YOUNG ADULTS OF ALL ABILITIES TO BECOME CONFIDENT AND CONTRIBUTING CITIZENS OF THE COMMUNITY THROUGH AN INNOVATIVE MODEL OF EDUCATION, THERAPEUTIC PLAY, AND EXPERIENTIAL OPPORTUNITIES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS FROM THE ENDOWMENT ARE TO FUND SCHOLARSHIPS FOR TUITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TAX-EXEMPT STATUS THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE CENTER DID NOT HAVE AN UNRELATED BUSINESS INCOME TAX LIABILITY AS OF JUNE 30, 2024 AND 2023. ACCORDINGLY, NO TAX PROVISION OR LIABILITY HAS BEEN REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN IN THE COURSE OF PREPARING THE CENTER'S TAX RETURN AND RECOGNITION OF A TAX LIABILITY (OR ASSET) IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE PAGE 2, PART II THE ELAINE CLARK CENTER IS A GOVERNMENT FUNDED ORGANIZATION UNDER THE RULES AND REGULATIONS OF THE GEORGIA DEPARTMENT OF HUMAN SERVICES WHICH PROHIBITS DISCRIMINATION IN PROVIDING SERVICES UNDER ITS CONTRACTS. SERVICES AVAILABLE ARE GIVEN WITHOUT DISCRIMINATION ON THE BASIS OF POLITICAL AFFILIATION, RELIGION, RACE, COLOR, SEX, MENTAL OR PHYSICAL ABILITIES.THE NONDISCRIMINATION POLICY IS DISPLAYED IN THE LOCATIONS WHERE STUDENT REGISTRATION OCCURS IN THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1GOVERNMENT GRANT AWARDS TO OPERATE PROGRAMS
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