Civic Intelligence

Nc Child

990 • Fiscal year 2021 • EIN 58-1534066

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 07, 2022

3101 Poplarwood Court Suite 300Raleigh, NC 27604

(919) 834-6623

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

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

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

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

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

Net Margin

47th percentile

11%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

75th percentile

$113,694

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

40th percentile

5.0%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

33rd percentile

0.4%

Faster revenue growth than 33% of similar nonprofits.

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

Assets

Up

$2,283,671

Up $108,537 (+5.0%) from 2020

Net Assets

Up

$2,242,432

Up $279,420 (+14%) from 2020

Liabilities

Down

$41,239

Down $170,883 (-81%) from 2020

Revenue

Up

$2,291,187

Up $9,890 (+0.4%) from 2020

Expenses

Up

$2,045,103

Up $378,206 (+23%) from 2020

Net Income

Down

$246,084

Down $368,316 (-60%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $739,279Liabilities 2010: $26,101Net Assets 2010: $713,1782010Assets 2011: $629,644Liabilities 2011: $38,314Net Assets 2011: $591,3302011Assets 2012: $604,459Liabilities 2012: $68,422Net Assets 2012: $536,0372012Assets 2013: $755,669Liabilities 2013: $115,213Net Assets 2013: $640,4562013Assets 2014: $493,229Liabilities 2014: $137,020Net Assets 2014: $356,2092014Assets 2015: $616,446Liabilities 2015: $117,553Net Assets 2015: $498,8932015Assets 2016: $556,861Liabilities 2016: $20,005Net Assets 2016: $536,8562016Assets 2017: $848,306Liabilities 2017: $23,401Net Assets 2017: $824,9052017Assets 2018: $981,636Liabilities 2018: $33,244Net Assets 2018: $948,3922018Assets 2019: $1,406,530Liabilities 2019: $79,594Net Assets 2019: $1,326,9362019Assets 2020: $2,175,134Liabilities 2020: $212,122Net Assets 2020: $1,963,0122020Assets 2021: $2,283,671Liabilities 2021: $41,239Net Assets 2021: $2,242,4322021Assets 2022: $2,684,356Liabilities 2022: $120,063Net Assets 2022: $2,564,2932022Assets 2023: $5,236,782Liabilities 2023: $58,575Net Assets 2023: $5,178,2072023Assets 2024: $5,200,177Liabilities 2024: $562,946Net Assets 2024: $4,637,2312024

Highlighted filing

2021

Assets$2,283,671
Liabilities$41,239
Net Assets$2,242,432

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $742,7722010Expenses 2011: $710,0642011Expenses 2012: $593,0302012Revenue 2013: $652,561Expenses 2013: $587,703Net Income 2013: $64,8582013Revenue 2014: $273,144Expenses 2014: $602,066Net Income 2014: -$328,9222014Revenue 2015: $706,518Expenses 2015: $498,100Net Income 2015: $208,4182015Revenue 2016: $635,040Expenses 2016: $603,076Net Income 2016: $31,9642016Revenue 2017: $1,100,425Expenses 2017: $835,011Net Income 2017: $265,4142017Revenue 2018: $1,201,323Expenses 2018: $1,045,335Net Income 2018: $155,9882018Revenue 2019: $2,017,357Expenses 2019: $1,678,680Net Income 2019: $338,6772019Revenue 2020: $2,281,297Expenses 2020: $1,666,897Net Income 2020: $614,4002020Revenue 2021: $2,291,187Expenses 2021: $2,045,103Net Income 2021: $246,0842021Revenue 2022: $2,689,424Expenses 2022: $2,269,717Net Income 2022: $419,7072022Revenue 2023: $4,710,202Expenses 2023: $2,144,708Net Income 2023: $2,565,4942023Revenue 2024: $2,273,791Expenses 2024: $2,846,755Net Income 2024: -$572,9642024

Highlighted filing

2021

Revenue$2,291,187
Expenses$2,045,103
Net Income$246,084
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 7, 2022
Return Version
2021v4.0
Gross Receipts
$2,291,187
Mission and Program Overview

Mission

Nc child builds a strong north carolina by advancing public policies to ensure all children - regardless of race, ethinicity, or birth place - have the opportunity to achieve their full potential through research and data, strategic communications, community engagement and education of policy makers. Nc child advocates for policy solutions that assure every north carolina child is safe, educated, healthy, and living in a financially stable home.

Nc child builds a strong north carolina by advancing public policies to ensure all children- regardless of race, ethnicity, or place of birth - have the opportunity to achieve their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,611,764$1,634,546▲ $22,782
Investments in Publicly Traded Securities$403,761$457,848▲ $54,087
Pledges and Grants Receivable$149,530$164,075▲ $14,545
Prepaid Expenses and Deferred Charges$3,138$20,145▲ $17,007
Accounts Receivable$3,767$3,883▲ $116
Total Assets$2,175,134$2,283,671▲ $108,537
Other Assets Total$3,174$3,174→ $0
Liabilities
Unsecured Notes Loans Payable$150,000--
Accounts Payable and Accrued Expenses$54,607$41,239▼ $13,368
Deferred Revenue$7,515--
Total Liabilities$212,122$41,239▼ $170,883
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,570,810$1,638,638▲ $67,828
Net Assets With Donor Restrictions$392,202$603,794▲ $211,592
Total Net Assets Fund Balance$1,963,012$2,242,432▲ $279,420
Total Liabilities and Net Assets / Fund Balance$2,175,134$2,283,671▲ $108,537

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$73,593$73,593
Leasehold Improvements-$2,245$2,245

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$403,761-▲ $58,094-$457,848
2020$366,057-▲ $15,104$2,847$403,761
2019$310,934-▲ $55,388$265$366,057
2018$281,695$46,271▼ $17,032-$310,934
2017$281,659-▲ $35,196$35,196$281,695
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle HughesExecutive DiFT$113,694$113,694

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Margaret E Molloy-102 AMBER COURT, Carrboro, NC 27510$129,775
Revenue and Support

Revenue Composition

Contributions and Grants
$2,194,808
Program Service Revenue
$700
Investment Income
$24,758
Other Revenue
$70,921
All Other Contributions
$2,194,808
Change in Net Assets
$246,084

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,291,187
Revenue Not Reported on Form 990
$33,336
Total Revenue per Audited Statements
$2,324,523
Total Revenue per Form 990
$2,291,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,331,485
Other Expenses$546,918
Grants and Similar Amounts Paid$166,700
Total Fundraising Expense$166,672
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$923,532$163,892$130,367$1,217,791
Fees for Services Other$303,542$1,313$17,675$322,530
Grants to Domestic Orgs$148,500--$148,500
Current Officers, Directors, Trustees, and Key Employees$113,694--$113,694
Occupancy$43,175$6,822$5,426$55,423
Fees for Services Lobbying$46,265--$46,265
Information Technology$25,728$3,432$2,730$31,890
Grants to Domestic Individuals$18,200--$18,200
Travel$12,765$265$212$13,242
Fees for Services Accounting$7,790$1,231$979$10,000
All Other Expenses$7,960$1,045$831$9,836
Other Expenses$5,353$846$673$6,872
Office Expenses$1,334$178$4,767$6,279
Insurance$3,090$488$389$3,967
Advertising$980$50$75$1,105
Fees for Services Legal$373$59$47$479
Total Functional Expenses$1,696,379$182,052$166,672$2,045,103

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,045,103
Total Expenses per Audited Statements$2,045,103
Total Expenses per Form 990$2,045,103
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Momsrising Education FundBellevue, WA-Support$36,000
NchcDurham, NC-Support$25,000
Communities in Schools of Cape FearWilmington, NC-Support$22,000
Bcdi-charlotteCharlotte, NC-Support$10,000
Empowered Parents in CommunityDurham, NC-Support$8,000
Charlotte Bilingual SchoolCharlotte, NC-Support$6,000
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
Yes
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
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, Page 6, Part VI, Line 11B

Executive director reviews with the finance officer, then shares with finance and audit committee chaired by the treasurer. Any questions are addressed and return is modified if needed.

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

All staff are required to read the conflict of interest policy annually and complete a staff disclosure form. All contractors are required to read the conflict of interest policy and complete a contractor disclosure form before any contract is approved by the ceo. All board members are required to read the conflict of interest policy annually and complete a board disclosure form.

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

Salary surveys for comparable positions are reviewed by the executive committee of the board prior to setting compensation for the ceo.

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

Ceo reviews salary survey data for staff, surveying comparable positions with similar organizations for each position under consideration for increases as funding allows.

Form 990, Page 6, Part VI, Line 19

The returns are available for public inspections during regular working hours.

Filing and Contact Details

Filer

Filer Name
Nc Child
EIN
58-1534066
Phone
9198346623
Address
3101 POPLARWOOD COURT SUITE 300, RALEIGH, NC 27604

Signing Officer

Name
Michelle Hughes
Title
Executive Director
Phone
9198346623
Signed
2022-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Hughes
Formed
1983
Legal Domicile
Nc
Voting Board Members
16
Independent Board Members
16
Employees
31
Volunteers
17

Preparer

Firm
Sharpe Patel CPA
Address
325 ARLINGTON AVE STE 510, CHARLOTTE, NC 28203-4489
Preparer
Megan Rushford CPA
Phone
7044993893
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Nc child builds a strong north carolina by advancing public policies to ensure all children - regardless of race, ethinicity, or birth place - have the opportunity to achieve their full potential through research and data, strategic communications, community engagement and education of policy makers. Nc child advocates for policy solutions that assure every north carolina child is safe, educated, healthy, and living in a financially stable home.

Form 990, Part IX, Line 11G

Consultants 303,542 1,313 17,675

Financial Statement Notes

Schedule D, Page 3, Part X

The organization adopted the provisions of fasb asc 740-10-25, accounting for uncertainty in income taxes. Under this provision, an organization must recognize the tax benefit associated with tax taken for tax return purposes when it is more likely than not the position will be sustained. The implementation had no impact on the organizations financial statements. The organization does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax years in progress. The organization believes it is no longer subject to income tax examinations for the years prior to 2017. At december 31, 2021 and 2020, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0NC CHILD BUILDS A STRONG NORTH CAROLINA BY ADVANCING PUBLIC POLICIES TO ENSURE ALL CHILDREN - REGARDLESS OF RACE, ETHINICITY, OR BIRTH PLACE - HAVE THE OPPORTUNITY TO ACHIEVE THEIR FULL POTENTIAL THROUGH RESEARCH AND DATA, STRATEGIC COMMUNICATIONS, COMMUNITY ENGAGEMENT AND EDUCATION OF POLICY MAKERS. NC CHILD ADVOCATES FOR POLICY SOLUTIONS THAT ASSURE EVERY NORTH CAROLINA CHILD IS SAFE, EDUCATED, HEALTHY, AND LIVING IN A FINANCIALLY STABLE HOME.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.20$0.56$4.64$2.27$2.85$0.57
2023Summary only. Only limited summary data is available for this year.$5.24$0.06$5.18$4.71$2.14$2.57
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.12$2.56$2.69$2.27$0.42
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.04$2.24$2.29$2.05$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.21$1.96$2.28$1.67$0.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.08$1.33$2.02$1.68$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.03$0.95$1.20$1.05$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.02$0.82$1.10$0.84$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.02$0.54$0.64$0.60$0.03
2015Summary only. Only limited summary data is available for this year.$0.62$0.12$0.50$0.71$0.50$0.21
2014Summary only. Only limited summary data is available for this year.$0.49$0.14$0.36$0.27$0.60$0.33
2013Summary only. Only limited summary data is available for this year.$0.76$0.12$0.64$0.65$0.59$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.07$0.54$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.04$0.59$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.03$0.71$0.74
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits