Civic Intelligence

21St Century Child Development

EIN 62-1774180 • 501(c)3 • Chattanooga, TN

Profile

Provides daycare services for inner city children

2507 Bailey AveChattanooga, TN 37404
Siviq Scores

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

Liabilities / Assets

81st percentile

0.34x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.48x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

-3.9%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

36th percentile

-0.7%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$800,639

Down $32,358 (-3.9%) from 2023

Liabilities

Down

$273,081

Down $40,284 (-13%) from 2023

Net Assets

Up

$527,558

Up $7,926 (+1.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin44th percentile

Revenue

Down

$573,911

Down $4,210 (-0.7%) from 2023

Expenses

Up

$565,985

Up $7,247 (+1.3%) from 2023

Net Income

Down

$7,926

Down $11,457 (-59%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$1.0M$500K$0-$500KAssets 2010: $236,313Liabilities 2010: $77,397Net Assets 2010: $158,9162010Assets 2011: $8,540Liabilities 2011: $90,152Net Assets 2011: -$81,6122011Assets 2012: $21,614Liabilities 2012: $315,226Net Assets 2012: -$293,6122012Assets 2013: $40,507Liabilities 2013: $310,228Net Assets 2013: -$269,7212013Assets 2014: $3,224Liabilities 2014: $289,822Net Assets 2014: -$286,5982014Assets 2015: $2,583Liabilities 2015: $271,975Net Assets 2015: -$269,3922015Assets 2016: $3,558Liabilities 2016: $270,791Net Assets 2016: -$267,2332016Assets 2017: $284,006Liabilities 2017: $325,609Net Assets 2017: -$41,6032017Assets 2018: $272,339Liabilities 2018: $315,412Net Assets 2018: -$43,0732018Assets 2019: $304,131Liabilities 2019: $287,806Net Assets 2019: $16,3252019Assets 2020: $436,986Liabilities 2020: $309,983Net Assets 2020: $127,0032020Assets 2021: $528,279Liabilities 2021: $285,039Net Assets 2021: $243,2402021Assets 2022: $755,084Liabilities 2022: $254,834Net Assets 2022: $500,2502022Assets 2023: $832,997Liabilities 2023: $313,365Net Assets 2023: $519,6322023Assets 2024: $800,639Liabilities 2024: $273,081Net Assets 2024: $527,5582024

Highlighted filing

2024

Assets$800,639
Liabilities$273,081
Net Assets$527,558
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,205,5272010Expenses 2011: $1,146,1802011Revenue 2012: $884,316Expenses 2012: $841,166Net Income 2012: $43,1502012Revenue 2013: $540,128Expenses 2013: $516,237Net Income 2013: $23,8912013Revenue 2014: $210,848Expenses 2014: $227,725Net Income 2014: -$16,8772014Revenue 2015: $442,047Expenses 2015: $425,630Net Income 2015: $16,4172015Revenue 2016: $356,929Expenses 2016: $356,369Net Income 2016: $5602016Revenue 2017: $325,912Expenses 2017: $322,627Net Income 2017: $3,2852017Revenue 2018: $278,261Expenses 2018: $278,964Net Income 2018: -$7032018Revenue 2019: $422,676Expenses 2019: $363,278Net Income 2019: $59,3982019Revenue 2020: $494,803Expenses 2020: $383,733Net Income 2020: $111,0702020Revenue 2021: $472,410Expenses 2021: $356,173Net Income 2021: $116,2372021Revenue 2022: $805,964Expenses 2022: $548,954Net Income 2022: $257,0102022Revenue 2023: $578,121Expenses 2023: $558,738Net Income 2023: $19,3832023Revenue 2024: $573,911Expenses 2024: $565,985Net Income 2024: $7,9262024

Highlighted filing

2024

Revenue$573,911
Expenses$565,985
Net Income$7,926
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$800,639
Liabilities
$273,081
Net assets
$527,558
Revenue
$573,911
Expenses
$565,985
Net income
$7,926
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.27$0.53$0.57$0.57$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.31$0.52$0.58$0.56$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.25$0.50$0.81$0.55$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.29$0.24$0.47$0.36$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.31$0.13$0.49$0.38$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.29$0.02$0.42$0.36$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.32$0.04$0.28$0.28$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.33$0.04$0.33$0.32$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.27$0.27$0.36$0.36$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.27$0.27$0.44$0.43$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.29$0.29$0.21$0.23$0.02
2013Summary only. Only limited summary data is available for this year.$0.04$0.31$0.27$0.54$0.52$0.02
2012Summary only. Only limited summary data is available for this year.$0.02$0.32$0.29$0.88$0.84$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.09$0.08$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.08$0.16$1.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 3, 2025
Return Version
2024v5.2
Gross Receipts
$573,911
Mission and Program Overview

Mission

Provides daycare services for inner city children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$352,801$316,787▼ $36,014
Receivables From Officers Etc$215,059$266,648▲ $51,589
Cash and Non-Interest-Bearing Accounts$265,137$217,204▼ $47,933
Total Assets$832,997$800,639▼ $32,358
Liabilities
Mortgage Notes Payable Secured by Investment Property$243,696$232,115▼ $11,581
Accounts Payable and Accrued Expenses$69,669$40,966▼ $28,703
Total Liabilities$313,365$273,081▼ $40,284
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$519,632$527,558▲ $7,926
Total Net Assets Fund Balance$519,632$527,558▲ $7,926
Total Liabilities and Net Assets / Fund Balance$832,997$800,639▼ $32,358

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$234,305$67,700$302,005
Equipment$82,482$213,045$295,527
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Daryl WheelerPresident
Dicree WheelerVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$573,654
Investment Income
$257
Other Revenue
$0
Change in Net Assets
$7,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,390
Other Expenses$239,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$302,413--$302,413
Depreciation Depletion$44,312--$44,312
All Other Expenses$28,353$9,744-$38,097
Occupancy$22,988$4,379-$27,367
Payroll Taxes$23,977--$23,977
Insurance$20,116$3,832-$23,948
Office Expenses-$17,918-$17,918
Interest$13,375--$13,375
Other Expenses$7,614$3,773-$7,614
Information Technology-$3,851-$3,851
Fees for Services Accounting-$2,213-$2,213
Advertising-$50-$50
Total Functional Expenses$520,225$45,760$0$565,985
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$215,059$266,648▲ $51,589
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
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

Officer directors etc family relationship Part VI line 2

“Officers are mother and children”

Form 990 governing body review Part VI line 11

“Tax return was not provided for review before filing form.”

Governing documents etc available to public Part VI line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
21st Century Child Development
EIN
62-1774180
In Care Of
% Darryl Wheeler
Phone
4236488290
Address
2507 Bailey Ave, Chattanooga, TN 37404

Signing Officer

Name
Darryl Wheeler
Title
President
Phone
4236488290
Signed
2025-10-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Daryl Wheeler
Formed
2000
Legal Domicile
Tn
Voting Board Members
2
Independent Board Members
2
Employees
17

Preparer

Firm
Dowis and Boyd CPAS PC
Address
7047 Lee Highway Suite 304, Chattanooga, TN 37421
Preparer
Angela Dowis CPA
Phone
4238923831
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Had 50% meals & entertainment.”

List of other fees for services expenses Part IX line 11G

“Payroll Processing Fees”

List of other expenses Part IX line 24E

“See the overflow statement attached to tax return for list of expenses with amounts.”

Raw XML Appendix339 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officers are mother and children
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax return was not provided for review before filing form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Had 50% meals & entertainment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll Processing Fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5See the overflow statement attached to tax return for list of expenses with amounts.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0832997
IRS990/TotalAssetsEOYAmt0800639
IRS990/TotalAssetsGrp/BOYAmt0832997
IRS990/TotalAssetsGrp/EOYAmt0800639
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045760
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0520225
IRS990/TotalFunctionalExpensesGrp/TotalAmt0565985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0313365
IRS990/TotalLiabilitiesEOYAmt0273081
IRS990/TotalLiabilitiesGrp/BOYAmt0313365
IRS990/TotalLiabilitiesGrp/EOYAmt0273081
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0519632
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0527558
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0520225
IRS990/TotalProgramServiceRevenueAmt0573654
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0573911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0573911
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0832997
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0800639
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02507 Bailey Ave
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037404
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DARRYL WHEELER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04236488290
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt021st Century Child Development
ReturnHeader/Filer/BusinessNameControlTxt021ST
ReturnHeader/Filer/EIN0621774180
ReturnHeader/Filer/InCareOfNm0% Darryl Wheeler
ReturnHeader/Filer/PhoneNum04236488290
ReturnHeader/Filer/USAddress/AddressLine1Txt02507 Bailey Ave
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621584064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dowis and Boyd CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07047 Lee Highway Suite 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04238923831
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA DOWIS CPA
ReturnHeader/ReturnTs02025-11-03T11:52:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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