Civic Intelligence

Unknown Organization

EIN 62-1558762 • 501(c)3 • Memphis, TN

Profile

Quality child care services through the operation of a full-time child enrichment program

1669 Kirby Pkwy No 106Memphis, TN 38120

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

59th percentile

6.7%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

99th percentile

1048%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $17,333 (-100%) from 2013

Liabilities

Down

$0

Down $18,201 (-100%) from 2013

Net Assets

Up

$0

Up $868 (+100%) from 2013

Operations
Liabilities / Revenue61st percentileNet Margin59th percentile

Revenue

Up

$12,926

Up $12,926 from 2013

Expenses

Up

$12,058

Up $11,558 (+2312%) from 2013

Net Income

Up

$868

Up $1,368 (+274%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$30K$20K$10K$0-$10KAssets 2010: $21,869Liabilities 2010: $18,201Net Assets 2010: $3,6682010Assets 2011: $19,269Liabilities 2011: $18,201Net Assets 2011: $1,0682011Assets 2012: $17,833Liabilities 2012: $18,201Net Assets 2012: -$3682012Assets 2013: $17,333Liabilities 2013: $18,201Net Assets 2013: -$8682013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0
Open 2014 Filing

Operations Trend

Revenue Growth99th percentile

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

$15K$10K$5.0K$0-$5.0KExpenses 2010: $5332010Expenses 2011: $2,6002011Revenue 2012: $98Expenses 2012: $1,534Net Income 2012: -$1,4362012Revenue 2013: $0Expenses 2013: $500Net Income 2013: -$5002013Revenue 2014: $12,926Expenses 2014: $12,058Net Income 2014: $8682014

Highlighted filing

2014

Revenue$12,926
Expenses$12,058
Net Income$868
Open 2014 Filing

Filings

Most recent year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$12,926
Expenses
$12,058
Net income
$868
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$12.9$12.1$0.87
2013Detailed filing. Detailed filing data is available for this year.$17.3$18.2$0.87$0.00$0.50$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$18.2$0.37$0.10$1.53$1.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$18.2$1.07$2.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$18.2$3.67$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 1, 2015
Return Version
2014v5.0
Gross Receipts
$12,926
Mission and Program Overview

Mission

Quality child care services through the operation of a full-time child enrichment program

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDES QUALITY CHILDCARE$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
CORPORATION IS IN RECEIVERSHIPRobert L Dinkelspiel, AttoPT$0--
Filing and Contact Details

Filer

Filer Name
Childrens Palace Learning Academy
EIN
62-1558762
Phone
9017547770
Address
1669 KIRBY PKWY NO 106, MEMPHIS, TN 38120

Signing Officer

Name
Robert L Dinkelspiel Atty
Title
Receiver
Phone
9017566300
Signed
2015-06-01
Discuss with paid preparer
Yes

Preparer

Firm
Cannon Wright Blount Pllc
Address
756 RIDGE LAKE BLVD SUITE 100, MEMPHIS, TN 38120-9420
Preparer
Stephanie L Livingston CPA
Phone
9016857500
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: unpaid payroll taxes. Amount: 12,926.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: court expenses. Amount: 77. Description: miscellaenous. Amount: 827. Total to form 990-ez, line 16: 904.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: escrow. Beg. Of year amount: 17,333. End of year amount: 0.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll taxes payable. Beg. Of year amount: 18,201. End of year amount: 0.”

Raw XML Appendix156 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROBERT L DINKELSPIEL ATTYRECEIVE
IRS990EZ/BooksInCareOfDetail/PhoneNum09017547770
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01669 KIRBY PKWY SUITE 106
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038120
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0868
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011154
IRS990EZ/FiledScheduleAInd01
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017333
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt012926
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-868
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-868
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CORPORATION IS IN RECEIVERSHIP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ROBERT L DINKELSPIEL, ATTO
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd01
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt017333
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0904
IRS990EZ/OtherRevenueTotalAmt012926
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0QUALITY CHILD CARE SERVICES THROUGH THE OPERATION OF A FULL-TIME CHILD ENRICHMENT PROGRAM
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDES QUALITY CHILDCARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt018201
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012058
IRS990EZ/TotalRevenueAmt012926
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY POSTED ON INFORMATIONAL BOARD AT ALL LOCATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1BEFORE ORGANIZATION WAS PLACED IN RECEIVERSHIP, IT RECEIVED INCOME FROM THE TENNESSEE DEPARTMENT OF HUMAN SERVICES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0LEGAL FEES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0DINKELSPIEL RASMUSSEN & MINK PLLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0271271723
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt07465
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0LLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01669 KIRBY PARKWAY STE 106
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0MEMPHIS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd038120
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd01
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: ROBERT DINKELSPIEL
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: HE IS THE RECEIVER FOR THIS ENTITY
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2ROBERT L. DINKELSPIEL RECEIVED LEGAL FEES IN THE AMOUNT OF $7,942 FOR HIS WORK AS THE RECEIVER FOR THIS ENTITY.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE N, LINE 2D
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: UNPAID PAYROLL TAXES. AMOUNT: 12,926.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: COURT EXPENSES. AMOUNT: 77. DESCRIPTION: MISCELLAENOUS. AMOUNT: 827. TOTAL TO FORM 990-EZ, LINE 16: 904.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ESCROW. BEG. OF YEAR AMOUNT: 17,333. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: PAYROLL TAXES PAYABLE. BEG. OF YEAR AMOUNT: 18,201. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT L DINKELSPIEL ATTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0RECEIVER
ReturnHeader/BusinessOfficerGrp/PhoneNum09017566300
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDRENS PALACE LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0621558762
ReturnHeader/Filer/PhoneNum09017547770
ReturnHeader/Filer/USAddress/AddressLine1Txt01669 KIRBY PKWY NO 106
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038120
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621657946
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANNON WRIGHT BLOUNT PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0756 RIDGE LAKE BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0381209420
ReturnHeader/PreparerPersonGrp/PhoneNum09016857500
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE L LIVINGSTON CPA
ReturnHeader/ReturnTs02015-06-11T16:39:05-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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