Civic Intelligence

21St Century Child Development and Learning Center Inc.

990 • Fiscal year 2017 • EIN 62-1774180

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization Profile
2507 Bailey AveChattanooga, TN 37404

(423) 648-8290

Siviq Scores

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

Liabilities / Assets

95th percentile

1.15x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

1.00x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

99th percentile

7882%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-8.7%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$284,006

Up $280,448 (+7882%) from 2016

Net Assets

Up

-$41,603

Up $225,630 (+84%) from 2016

Liabilities

Up

$325,609

Up $54,818 (+20%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin44th percentile

Revenue

Down

$325,912

Down $31,017 (-8.7%) from 2016

Expenses

Down

$322,627

Down $33,742 (-9.5%) from 2016

Net Income

Up

$3,285

Up $2,725 (+487%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$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

2017

Assets$284,006
Liabilities$325,609
Net Assets-$41,603
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$325,912
Expenses$322,627
Net Income$3,285
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$325,912
Mission and Program Overview

Mission

Provides daycare services for inner city children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,116$274,152▲ $273,036
Loans From Officers Directors$35,028$20,366▼ $14,662
Cash and Non-Interest-Bearing Accounts$2,442$9,854▲ $7,412
Total Assets$3,558$284,006▲ $280,448
Liabilities
Mortgage Notes Payable Secured by Investment Property-$305,243-
Other Liabilities$234,760--
Accounts Payable and Accrued Expenses$1,003--
Total Liabilities$270,791$325,609▲ $54,818
Net Assets / Fund Balance
Unrestricted Net Assets$-267,233$-41,603▲ $225,630
Total Net Assets Fund Balance$-267,233$-41,603▲ $225,630
Total Liabilities and Net Assets / Fund Balance$3,558$284,006▲ $280,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,840$346,556$352,396
Buildings$268,312$2,022$270,334
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Theodore Wheeler IIIPresident
Dicree WheelerVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$325,912
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,452
Change in Net Assets
$3,285
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,194
Salaries, Compensation, and Employee Benefits$142,433
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,120--$132,120
All Other Expenses$47,582$14,904-$62,486
Occupancy$44,995$8,571-$53,566
Payroll Taxes$10,313--$10,313
Other Expenses$9,421$994-$9,421
Insurance$4,232$807-$5,039
Fees for Services Accounting-$4,710-$4,710
Depreciation Depletion$2,598--$2,598
Fees for Services Other$2,129--$2,129
Interest$2,100--$2,100
Office Expenses-$1,491-$1,491
Information Technology-$1,403-$1,403
Travel$883--$883
Fees for Services Legal-$150-$150
Total Functional Expenses$289,597$33,030$0$322,627
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
Loans from Officers, Directors, Trustees, and Key Employees$35,028$20,366▼ $14,662
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
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
Address
2507 Bailey Ave, Chattanooga, TN 37404

Signing Officer

Name
Theodore Wheeler III
Title
President
Phone
4236488290
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dicree Wheeler
Formed
2000
Legal Domicile
Tn
Voting Board Members
2
Independent Board Members
2
Employees
25

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

“Amounts owed to IRS became uncollectible due to be over ten years old. Amounts are no longer owed so therefore they are written off to equity. Also, 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 Appendix332 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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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0883
IRS990/TravelGrp/TotalAmt0883
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-267233
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-41603
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Theodore Wheeler III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04236488290
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt021st Century Child Development
ReturnHeader/Filer/BusinessNameControlTxt021ST
ReturnHeader/Filer/EIN0621774180
ReturnHeader/Filer/USAddress/AddressLine1Txt02507 Bailey Ave
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037404
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.251.90.176
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTm016:08:53
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/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Angela Dowis CPA
ReturnHeader/ReturnTs02018-11-15T16:07:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$284,006
Liabilities
$325,609
Net assets
-$41,603
Revenue
$325,912
Expenses
$322,627
Net income
$3,285
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