Civic Intelligence

Chapman Learning Center Inc

EIN 62-1729327 • 501(c)3 • Knoxville, TN

Profile

DAY CARE SERVICES

PO Box 51143Knoxville, TN 37950-1143
Siviq Scores

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

Liabilities / Assets

54th percentile

0.03x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.02x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

3.6%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

0.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$672,130

Up $593,862 (+759%) from 2022

Liabilities

Down

$16,956

Down $40,573 (-71%) from 2022

Net Assets

Up

$655,174

Up $634,435 (+3059%) from 2022

Revenue

Up

$696,327

Up $441,658 (+173%) from 2022

Expenses

Up

$604,151

Up $185,184 (+44%) from 2022

Net Income

Up

$92,176

Up $256,474 (+156%) from 2022

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $66,138Liabilities 2010: $42,692Net Assets 2010: $23,4462010Assets 2011: $63,330Liabilities 2011: $28,144Net Assets 2011: $35,1862011Assets 2012: $62,588Liabilities 2012: $33,098Net Assets 2012: $29,4902012Assets 2013: $64,882Liabilities 2013: $37,850Net Assets 2013: $27,0322013Assets 2014: $52,624Liabilities 2014: $39,979Net Assets 2014: $12,6452014Assets 2015: $40,771Liabilities 2015: $33,554Net Assets 2015: $7,2172015Assets 2016: $55,270Liabilities 2016: $54,910Net Assets 2016: $3602016Assets 2017: $71,522Liabilities 2017: $56,394Net Assets 2017: $15,1282017Assets 2018: $42,776Liabilities 2018: $55,886Net Assets 2018: -$13,1102018Assets 2019: $58,078Liabilities 2019: $55,815Net Assets 2019: $2,2632019Assets 2020: $172,254Liabilities 2020: $62,681Net Assets 2020: $109,5732020Assets 2021: $164,467Liabilities 2021: $55,549Net Assets 2021: $108,9182021Assets 2022: $78,268Liabilities 2022: $57,529Net Assets 2022: $20,7392022Assets 2024: $672,130Liabilities 2024: $16,956Net Assets 2024: $655,1742024

Highlighted filing

2024

Assets$672,130
Liabilities$16,956
Net Assets$655,174

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $411,657Expenses 2010: $433,281Net Income 2010: -$21,6242010Revenue 2011: $406,046Expenses 2011: $392,783Net Income 2011: $13,2632011Revenue 2012: $367,459Expenses 2012: $372,535Net Income 2012: -$5,0762012Revenue 2013: $358,649Expenses 2013: $360,598Net Income 2013: -$1,9492013Revenue 2014: $340,335Expenses 2014: $354,315Net Income 2014: -$13,9802014Revenue 2015: $341,570Expenses 2015: $346,000Net Income 2015: -$4,4302015Revenue 2016: $374,198Expenses 2016: $381,066Net Income 2016: -$6,8682016Revenue 2017: $406,436Expenses 2017: $393,860Net Income 2017: $12,5762017Revenue 2018: $351,822Expenses 2018: $389,026Net Income 2018: -$37,2042018Revenue 2019: $390,412Expenses 2019: $374,537Net Income 2019: $15,8752019Revenue 2020: $479,436Expenses 2020: $379,450Net Income 2020: $99,9862020Revenue 2021: $388,564Expenses 2021: $398,285Net Income 2021: -$9,7212021Revenue 2022: $254,669Expenses 2022: $418,967Net Income 2022: -$164,2982022Revenue 2024: $696,327Expenses 2024: $604,151Net Income 2024: $92,1762024

Highlighted filing

2024

Revenue$696,327
Expenses$604,151
Net Income$92,176

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.72$0.17$6.55$6.96$6.04$0.92
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.58$0.21$2.55$4.19$1.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.56$1.09$3.89$3.98$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.63$1.10$4.79$3.79$1.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.56$0.02$3.90$3.75$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.56$0.13$3.52$3.89$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.56$0.15$4.06$3.94$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.55$0.00$3.74$3.81$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.34$0.07$3.42$3.46$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.40$0.13$3.40$3.54$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.38$0.27$3.59$3.61$0.02
2012Summary only. Only limited summary data is available for this year.$0.63$0.33$0.29$3.67$3.73$0.05
2011Summary only. Only limited summary data is available for this year.$0.63$0.28$0.35$4.06$3.93$0.13
2010Summary only. Only limited summary data is available for this year.$0.66$0.43$0.23$4.12$4.33$0.22
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$254,669
Mission and Program Overview

Mission

DAY CARE SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$23,274$48,880▲ $25,606
Land, Buildings, and Equipment, Net$48,807$44,175▼ $4,632
Rtn Earn Endowment Incm Other Fnds$107,918$19,739▼ $88,179
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Cash and Non-Interest-Bearing Accounts$92,386$-14,787▼ $107,173
Total Assets$164,467$78,268▼ $86,199
Liabilities
Accounts Payable and Accrued Expenses$55,549$57,529▲ $1,980
Total Liabilities$55,549$57,529▲ $1,980
Net Assets / Fund Balance
Total Net Assets Fund Balance$108,918$20,739▼ $88,179
Total Liabilities and Net Assets / Fund Balance$164,467$78,268▼ $86,199

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,302$162,151$196,453
Equipment$9,873$2,547$12,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sabrina ChurchPresidentFT$84,545$84,545

Board Members and Trustees

NameTitle
Beverly GravesVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$254,669
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-164,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,577
Other Expenses$39,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,422--$277,422
Current Officers, Directors, Trustees, and Key Employees$64,254$20,291-$84,545
Payroll Taxes$17,610--$17,610
Occupancy$9,000--$9,000
All Other Expenses$6,642--$6,642
Insurance$2,802--$2,802
Other Expenses$2,618--$2,618
Depreciation Depletion$1,928--$1,928
Fees for Services Accounting$1,500--$1,500
Office Expenses$82--$82
Total Functional Expenses$398,676$20,291$0$418,967
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Stockholder/president reviews form 990 after completion, before submission to the tax authority.

Form 990, Page 6, Part VI, Line 19

Upon request by the general public, the governing body will make available all governing documents and tax forms in a timely manner.

Filing and Contact Details

Filer

Filer Name
Chapman Learning Center Inc
EIN
62-1729327
Phone
8655737250
Address
PO BOX 51143, KNOXVILLE, TN 37950-1143

Signing Officer

Name
Sabrina Church
Title
President
Phone
8655737250
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabrina Church
Formed
1998
Legal Domicile
Tn
Voting Board Members
2
Independent Board Members
0
Employees
2

Preparer

Firm
Harold C Ward Jr CPA Pc
Address
PO BOX 51143, KNOXVILLE, TN 37950-1143
Preparer
Harold C Ward Jr CPA
Phone
8655841500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -2,704

Raw XML Appendix302 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
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt06642
IRS990/AllOtherExpensesGrp/TotalAmt06642
IRS990/BooksInCareOfDetail/PersonNm0HAROLD WARD CPA
IRS990/BooksInCareOfDetail/PhoneNum08655841500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04504 CENTRAL AVENUE PIKE
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IRS990/Desc0TO PROVIDE DAY CARE SERVICES FOR CHILDREN AWAY FROM THEIR HOMES FOR THE PURPOSE OF ENABLING THEIR PARENTS TO BE GAINFULLY EMPLOYED FOR FULL-TIME STUDENTS. THE SERVICES ARE AVAILABLE TO THE GENERAL PUBLIC. SERVING APPROXIMATELY 98 CHILDREN
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IRS990/EmployeeCnt02
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt084545
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
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IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0254669
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02802
IRS990/InsuranceGrp/TotalAmt02802
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0164698
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt044175
IRS990/LandBldgEquipCostOrOtherBssAmt0208873
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0108918
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IRS990/NondeductibleContributionsInd0false
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IRS990/OccupancyGrp/TotalAmt09000
IRS990/OfficeExpensesGrp/ProgramServicesAmt082
IRS990/OfficeExpensesGrp/TotalAmt082
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2704
IRS990/OtherExpensesGrp/Desc0TAXES - OTHER
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2FOOD/GROCERY
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt06333
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt023274
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017610
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0AGENCY PAYMENTS
IRS990/ProgramServiceRevenueGrp/Desc1PROF FEES - DAY CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0234581
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STOCKHOLDER/PRESIDENT REVIEWS FORM 990 AFTER COMPLETION, BEFORE SUBMISSION TO THE TAX AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST BY THE GENERAL PUBLIC, THE GOVERNING BODY WILL MAKE AVAILABLE ALL GOVERNING DOCUMENTS AND TAX FORMS IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE -2,704
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceExpensesAmt0398676
IRS990/TotalProgramServiceRevenueAmt0254669
IRS990/TotalReportableCompFromOrgAmt084545
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0254669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0254669
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt078268
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05101 CHAPMAN HWY
IRS990/USAddress/CityNm0KNOXVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0379205166
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SABRINA CHURCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08655737250
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHAPMAN LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CHAP
ReturnHeader/Filer/EIN0621729327
ReturnHeader/Filer/PhoneNum08655737250
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 51143
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0379501143
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621067895
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAROLD C WARD JR CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 51143
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KNOXVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0379501143
ReturnHeader/PreparerPersonGrp/PhoneNum08655841500
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HAROLD C WARD JR CPA
ReturnHeader/ReturnTs02023-11-15T16:38:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SABRINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHURCH
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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