Civic Intelligence

Sisu of Georgia Inc.

990 • Fiscal year 2015 • EIN 58-1622732

Jun 01, 2014 to May 31, 2015 • Filed on Jan 15, 2016

PO Box 5758Gainesville, GA 30504

(770) 535-8372

Siviq Scores

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

Liabilities / Assets

50th percentile

0.11x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.14x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

54th percentile

$71,651

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,121,644

Down $392,711 (-16%) from 2014

Net Assets

Down

$1,893,867

Down $401,690 (-17%) from 2014

Liabilities

Up

$227,777

Up $8,979 (+4.1%) from 2014

Revenue

Down

$1,683,696

Down $237,873 (-12%) from 2014

Expenses

Down

$2,087,300

Down $182,240 (-8.0%) from 2014

Net Income

Down

-$403,604

Down $55,633 (-16%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,986,449Liabilities 2011: $175,428Net Assets 2011: $2,811,0212011Assets 2012: $2,969,423Liabilities 2012: $103,763Net Assets 2012: $2,865,6602012Assets 2014: $2,514,355Liabilities 2014: $218,798Net Assets 2014: $2,295,5572014Assets 2015: $2,121,644Liabilities 2015: $227,777Net Assets 2015: $1,893,8672015Assets 2017: $2,011,643Liabilities 2017: $182,428Net Assets 2017: $1,829,2152017Assets 2019: $1,826,517Liabilities 2019: $306,344Net Assets 2019: $1,520,1732019Assets 2020: $1,914,236Liabilities 2020: $552,300Net Assets 2020: $1,361,9362020Assets 2022: $1,957,926Liabilities 2022: $320,597Net Assets 2022: $1,637,3292022Assets 2023: $1,791,529Liabilities 2023: $455,234Net Assets 2023: $1,336,2952023Assets 2024: $1,389,511Liabilities 2024: $426,745Net Assets 2024: $962,7662024

Highlighted filing

2015

Assets$2,121,644
Liabilities$227,777
Net Assets$1,893,867

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,934,1012011Expenses 2012: $2,115,1492012Revenue 2014: $1,921,569Expenses 2014: $2,269,540Net Income 2014: -$347,9712014Revenue 2015: $1,683,696Expenses 2015: $2,087,300Net Income 2015: -$403,6042015Revenue 2017: $1,974,789Expenses 2017: $1,977,395Net Income 2017: -$2,6062017Revenue 2019: $2,406,273Expenses 2019: $2,384,298Net Income 2019: $21,9752019Revenue 2020: $2,513,882Expenses 2020: $2,672,119Net Income 2020: -$158,2372020Revenue 2022: $3,080,762Expenses 2022: $2,859,035Net Income 2022: $221,7272022Revenue 2023: $2,968,982Expenses 2023: $3,270,016Net Income 2023: -$301,0342023Revenue 2024: $2,780,443Expenses 2024: $3,040,400Net Income 2024: -$259,9572024

Highlighted filing

2015

Revenue$1,683,696
Expenses$2,087,300
Net Income-$403,604
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$1,738,393
Mission and Program Overview

Mission

To serve children with disabilities and their typical peers through state-of-the art educational, therapeutic, nursing and family support services in an integrated environment.

Therapy and preschool for developmentally disabled children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,362,357$1,288,271▼ $74,086
Investments Other Securities$574,608$306,797▼ $267,811
Pledges and Grants Receivable$253,571$252,576▼ $995
Cash and Non-Interest-Bearing Accounts$111,735$176,203▲ $64,468
Accounts Receivable$129,800$51,659▼ $78,141
Savings and Temporary Cash Investments$66,994$32,716▼ $34,278
Prepaid Expenses and Deferred Charges$15,290$13,422▼ $1,868
Total Assets$2,514,355$2,121,644▼ $392,711
Liabilities
Mortgage Notes Payable Secured by Investment Property$187,631$212,398▲ $24,767
Accounts Payable and Accrued Expenses$22,167$12,339▼ $9,828
Deferred Revenue$9,000$3,040▼ $5,960
Total Liabilities$218,798$227,777▲ $8,979
Net Assets / Fund Balance
Unrestricted Net Assets$1,367,573$1,279,775▼ $87,798
Temporarily Rstr Net Assets$353,376$307,295▼ $46,081
Permanently Rstr Net Assets$574,608$306,797▼ $267,811
Total Net Assets Fund Balance$2,295,557$1,893,867▼ $401,690
Total Liabilities and Net Assets / Fund Balance$2,514,355$2,121,644▼ $392,711

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$987,577$810,107-
Land$211,552--
Equipment$89,142$412,193-
Other Securities$306,797--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$574,608-▲ $37,967-$306,797
2013$833,071-▲ $98,623-$574,608
2012$932,817-▲ $115,041-$833,071
2011$990,715-▲ $50,435-$993,255
2010$898,237-▲ $130,531-$990,715
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gloria FarrellCFOFT$71,651$71,651
Amy GatesExecutive DirectorFT$19,760$19,760

Board Members and Trustees

NameTitle
Jim MathisChair
Alan SchuetzeBoard Member
Allan MyersBoard Member
Bryan BaumgardnerBoard Member
Davis WhiteBoard Member
Gail SchneiderBoard Member
Headen EmbryBoard Member
Jennifer GottsmanBoard Member
Jenny FloydBoard Member
John GramBoard Member
John PudenzBoard Member
Kelly LathemBoard Member
Kip PadgettBoard Member
Kristi BaggarlyBoard Member
Matt SchuppBoard Member
Michael FranklinBoard Member
Nancy CopperBoard Member
Octavius MulliganBoard Member
Ralph BrooksBoard Member
Randy JessupBoard Member
Randy OwensBoard Member
Stephen CobbBoard Member
Tricia RuthBoard Member
Zack ThompsonBoard Member
Maxine TrapnellSecretary
Kelly Mathis LeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$876,956
Program Service Revenue
$782,432
Investment Income
$34,943
Other Revenue
$-10,635
All Other Contributions
$274,503
Change in Net Assets
$-403,604

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table259$61,791Sales Price at Aucti
Other Non Cash Contri Table11$3,527Fair Market Value (FMV)
Other Non Cash Contri Table7$1,055Fair Market Value (FMV)
Other Non Cash Contri Table3$105Fair Market Value (FMV)
Total Noncash Contributions280$66,478-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,679,051
Revenue Not Reported on Financial Statements
$4,645
Revenue Not Reported on Form 990
$3,271
Other Revenue Adjustments
$4,645
Total Revenue per Audited Statements
$1,682,322
Total Revenue per Form 990
$1,683,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,646,653
Other Expenses$440,647
Total Fundraising Expense$142,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,233,881$18,304$79,962$1,332,147
Current Officers, Directors, Trustees, and Key Employees$38,697$55,238$29,374$123,309
Payroll Taxes$97,289$5,619$8,355$111,263
All Other Expenses$50,156$18,847$16,413$85,416
Depreciation Depletion$79,986$2,947$1,263$84,196
Other Employee Benefits$74,339$2,398$3,197$79,934
Insurance$42,417$2,815$1,669$46,901
Fees for Services Other$17,751$12,213$1,347$31,311
Other Expenses$23,400--$23,400
Interest$5,740$5,740-$11,480
Conferences and Meetings$7,382$574$419$8,375
Fees for Service Investment Mgmnt Fees-$5,778-$5,778
Travel$599$71$35$705
Total Functional Expenses$1,814,722$130,544$142,034$2,087,300

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,087,300
Total Expenses per Audited Statements$2,084,012
Expenses per Audited Statements$2,081,522
Expenses Not Reported on Financial Statements$5,778
Other Expense Adjustments$5,778
Expenses Not Reported on Form 990$2,490
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,564
Fundraising Gross Income$42,929
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Festival of Trees$126,529$20,100$6,022$14,078
Concert$37,698$783$2,605$-1,822
Total Events$397,879$42,929$53,564$-10,635
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
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, Part VI, Section A, Line 2

Two board members are employed by the same pediatric physician's practice.

Form 990, Part VI, Section B, Line 11

Draft copy of the form 990 and all supplemental schedules is forwarded to members of the governing body either: 1) electronically or 2) hand delivery at board meeting for review and comments prior to filing.

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

A copy of the conflict of interest policy is given to all board members, staff members, volunteers or other key stakeholders upon commencement of such person's relationship with the organization. Each party shall sign and date the policy at the beginning of her/his term of service or employment and each year thereafter. However,failure to sign does not nullify the policy. The policy and disclosure form must be filed annually by all specified parties. Periodic reviews by the board shall include, at a minimum, that the purchase or acquisition of goods or services to the organization conform with policies, are properly recorded, reflect reasonable payments for goods and services, further the organization's charitable purpose and do not result in inpermissable private benefit.

Form 990, Part VI, Section B, Line 15

The ccaf executive director search committee, appointed by the executive committee, determines salary compensation for the executive director position based on several considerations: 1) the selected candidate's professional experience as a non-profit administrator, 2) the educational credentials of the selected candidate, 3) consideration of comparable salaries of non-profit administrators in the area, and 4) budgetary possibilities and constraints relative to the executive director's salary. Additional benefits (insurance, retirement, etc.) established for the position are comparable to other employees. The execuive committee and selection committee feel it is in the agency's best interest to continue to offer a benefit package which is similar to other non-profit agencies of our size and scope.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Challenged Child & Friends Inc
EIN
58-1622732
Phone
7705358372
Address
PO BOX 5758, GAINESVILLE, GA 30504

Signing Officer

Name
Gloria Farrell
Title
CFO
Phone
7705358372
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gloria Farrell
Formed
1985
Legal Domicile
Ga
Voting Board Members
26
Independent Board Members
26
Employees
107
Volunteers
750

Preparer

Firm
Tillman Bailey Samples & Assoc Llp
Address
P O BOX 1353, GAINESVILLE, GA 30503
Preparer
Lauren Samples CPA
Phone
7705319499
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Endowment funds intended to support organization programs and at the discretion of the board of directors to supply critical needs of the organization.

PART X, LINE 2:

Challenged child and friends, inc. Is a not-for-profit organization that is exempt from income taxes under the provision of section 501(c)(3) of the internal revenue code, is not considered a private foundation, and engages in no unrelated business activities. Management has considered uncertain tax positions and has determined that the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. In general, the internal revenue service (irs) may examine a tax return for three years after the date of filing. As such, as of may 31, 2015, with limited exceptions, the information returns for the tax years ending july 31, 2011, and 2012, and may 31, 2013 and 2014, were open for examination by the irs.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses deducted from revenues on financial statements 5,778. Loss on disposition of property -1,133.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses deducted from revenues on financial statements 5,778.

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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/Desc0EARLY INTERVENTION INTEGRATED LEARNING AND THERAPY: CHALLENGED CHILD AND FRIENDS OFFERS A TAILORED AND INTEGRATED EXPERIENCE WHERE CHILDREN WITH A VARIETY OF DEVELOPMENTAL DELAYS AND DISABILITIES LEARN AND GROW IN A FULL INCLUSION PROGRAM WITH CHILDREN WHO HAVE TYPICAL DEVELOPMENT.CCAF BEGINS SERVING CHILDREN AS YOUNG AS SIX WEEKS OF AGE UP TO SIX YEARS. WITH A STAFF TO STUDENT RATIO THAT AVERAGES ONE-TO-FOUR, INDIVIDUALIZED PROGRAMS OCCUR FOR ALL STUDENTS ENROLLED. OUR "WHOLE PERSON" PROGRAM UTILIZES THE COORDINATED EFFORTS OF A PROFESSIONAL TEAM WITH DIVERSE QUALIFICATIONS AND EXPERIENCE. IN OUR CLASSROOM PROGRAM, CHILDREN RECEIVE EARLY EDUCATION INTERVENTION WITH DIFFERENTIATED TEACHING. ADDITIONALLY, SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY SERVICES ARE OFFERED IN A VARIETY OF MODELS THAT INCLUDE DIRECT TREATMENT AND COLLABORATION WITH TEACHING STAFF. STUDENTS BENEFIT FROM SKILLED NURSING STAFF AS WELL AS FAMILY SUPPORT SERVICES FROM A LICENSED SOCIAL WORKER. FOR FAMILIES WHO DO NOT WISH TO PARTICIPATE IN A CENTER BASED CLASSROOM PROGRAM, CCAF ALSO OFFERS OUTPATIENT SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY SERVICES. CCAF HELPS INFANTS AND YOUNG CHILDREN OF ALL ABILITY LEVELS AND THEIR FAMILIES SUCCESSFULLY ADAPT AND GROW INTO A RICHER, MORE FRUITFUL, HOME, SCHOOL AND COMMUNITY LIFE.
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND THERAPY PR

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