Civic Intelligence

South Highland Child Development Center

EIN 63-0595841 • 501(c)3 • Birmingham, AL

Profile

To provide quality childcare services in the southside birmingham area

2035 Highland Avenue SouthBirmingham, AL 35205

southhighland.org/OUTREACH/CHILD-DEVELOPMENT

Siviq Scores

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

Liabilities / Assets

80th percentile

0.42x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$74,034

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

91st percentile

55%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$593,493

Up $209,590 (+55%) from 2024

Liabilities

Up

$249,105

Up $4,392 (+1.8%) from 2024

Net Assets

Up

$344,388

Up $205,198 (+147%) from 2024

Revenue

Up

$1,804,245

Up $404,665 (+29%) from 2024

Expenses

Down

$1,600,718

Down $53,224 (-3.2%) from 2024

Net Income

Up

$203,527

Up $457,889 (+180%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $196,887Liabilities 2011: $99,685Net Assets 2011: $97,2022011Assets 2012: $273,662Liabilities 2012: $141,964Net Assets 2012: $131,6982012Assets 2013: $337,987Liabilities 2013: $129,356Net Assets 2013: $208,6312013Assets 2014: $334,639Liabilities 2014: $163,480Net Assets 2014: $171,1592014Assets 2015: $355,131Liabilities 2015: $187,540Net Assets 2015: $167,5912015Assets 2016: $416,411Liabilities 2016: $218,870Net Assets 2016: $197,5412016Assets 2017: $305,513Liabilities 2017: $230,915Net Assets 2017: $74,5982017Assets 2018: $82,138Liabilities 2018: $302,622Net Assets 2018: -$220,4842018Assets 2019: $40,143Liabilities 2019: $245,167Net Assets 2019: -$205,0242019Assets 2020: $208,451Liabilities 2020: $727,507Net Assets 2020: -$519,0562020Assets 2021: $441,364Liabilities 2021: $682,457Net Assets 2021: -$241,0932021Assets 2022: $697,808Liabilities 2022: $422,056Net Assets 2022: $275,7522022Assets 2023: $739,567Liabilities 2023: $345,113Net Assets 2023: $394,4542023Assets 2024: $383,903Liabilities 2024: $244,713Net Assets 2024: $139,1902024Assets 2025: $593,493Liabilities 2025: $249,105Net Assets 2025: $344,3882025

Highlighted filing

2025

Assets$593,493
Liabilities$249,105
Net Assets$344,388

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $981,061Expenses 2011: $968,584Net Income 2011: $12,4772011Revenue 2012: $965,455Expenses 2012: $930,041Net Income 2012: $35,4142012Expenses 2013: $1,059,8382013Revenue 2014: $1,117,176Expenses 2014: $1,154,826Net Income 2014: -$37,6502014Revenue 2015: $1,312,923Expenses 2015: $1,317,385Net Income 2015: -$4,4622015Revenue 2016: $1,409,471Expenses 2016: $1,380,365Net Income 2016: $29,1062016Revenue 2017: $1,452,340Expenses 2017: $1,576,135Net Income 2017: -$123,7952017Revenue 2018: $1,416,179Expenses 2018: $1,711,261Net Income 2018: -$295,0822018Revenue 2019: $1,420,818Expenses 2019: $1,436,473Net Income 2019: -$15,6552019Revenue 2020: $1,106,574Expenses 2020: $1,425,035Net Income 2020: -$318,4612020Revenue 2021: $1,606,113Expenses 2021: $1,345,805Net Income 2021: $260,3082021Revenue 2022: $1,865,925Expenses 2022: $1,321,633Net Income 2022: $544,2922022Revenue 2023: $1,807,274Expenses 2023: $1,689,664Net Income 2023: $117,6102023Revenue 2024: $1,399,580Expenses 2024: $1,653,942Net Income 2024: -$254,3622024Revenue 2025: $1,804,245Expenses 2025: $1,600,718Net Income 2025: $203,5272025

Highlighted filing

2025

Revenue$1,804,245
Expenses$1,600,718
Net Income$203,527

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.59$0.25$0.34$1.80$1.60$0.20
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.24$0.14$1.40$1.65$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.35$0.39$1.81$1.69$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.42$0.28$1.87$1.32$0.54
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.68$0.24$1.61$1.35$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.73$0.52$1.11$1.43$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.25$0.21$1.42$1.44$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.30$0.22$1.42$1.71$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.23$0.07$1.45$1.58$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.22$0.20$1.41$1.38$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.19$0.17$1.31$1.32$0.00
2014Summary only. Only limited summary data is available for this year.$0.33$0.16$0.17$1.12$1.15$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.13$0.21$1.06
2012Summary only. Only limited summary data is available for this year.$0.27$0.14$0.13$0.97$0.93$0.04
2011Summary only. Only limited summary data is available for this year.$0.20$0.10$0.10$0.98$0.97$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,804,245
Mission and Program Overview

Mission

NONE

To provide quality childcare services in the southside birmingham area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$352,469$461,735▲ $109,266
Cash and Non-Interest-Bearing Accounts$31,434$131,435▲ $100,001
Total Assets$383,903$593,493▲ $209,590
Other Assets Total-$323-
Liabilities
Mortgage Notes Payable Secured by Investment Property$153,764$150,197▼ $3,567
Accounts Payable and Accrued Expenses$75,049$91,408▲ $16,359
Other Liabilities$15,900$7,500▼ $8,400
Total Liabilities$244,713$249,105▲ $4,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$139,190$344,388▲ $205,198
Total Net Assets Fund Balance$139,190$344,388▲ $205,198
Total Liabilities and Net Assets / Fund Balance$383,903$593,493▲ $209,590

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$96,794$96,794
Equipment-$33,275$33,275
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allison WilliamsExecutive DiFT$66,911$7,123$74,034

Board Members and Trustees

NameTitle
Ramey HarrellBoard Presid
Avery CopeDirector
Lester ReasorDirector
Mary Martin McgillDirector
Sarah GraffeoDirector
Chris WilliamsFinance Chai
Revenue and Support

Revenue Composition

Contributions and Grants
$474,165
Program Service Revenue
$1,243,213
Investment Income
$86,867
Other Revenue
$0
All Other Contributions
$162,542
Change in Net Assets
$203,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,256,998
Other Expenses$294,930
Grants and Similar Amounts Paid$47,290
Professional Fundraising Fees$1,500
Total Fundraising Expense$1,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$848,146$94,238-$942,384
Other Employee Benefits$148,677$16,214-$164,891
Current Officers, Directors, Trustees, and Key Employees$67,523$7,502-$75,025
Payroll Taxes$67,228$7,470-$74,698
Occupancy$55,320--$55,320
Grants to Domestic Individuals$47,290--$47,290
Fees for Services Accounting-$27,432-$27,432
Office Expenses$11,135$13,254-$24,389
Insurance$6,022$669-$6,691
Interest-$4,125-$4,125
Other Expenses$3,678--$3,678
Fees for Services Other-$2,672-$2,672
Fees for Services Professional Fundraising--$1,500$1,500
All Other Expenses-$385-$385
Conferences and Meetings$160--$160
Total Functional Expenses$1,425,257$173,961$1,500$1,600,718
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$7,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 8B

The organization does not have committees with responsibility to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

Upon completion of the organization's form 990, the return is presented to the governing body. The board members review the tax return and are free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The governing body is required to disclose annually interests that could give rise to conflicts. It is the responsibility of staff or board members to immediately notify the organization's president of any potential conflict of interest.

Form 990, Page 6, Part VI, Line 15A

Compensation for officers and key employees is determined on an annual basis. Before compensation is set, the governing body examines the type and amount of work performed while taking into account the organization's prior year income. The process includes review and approval by the governing body provided that persons with a conflict of interest with respect to the compensation arrangement at issue are not involved. The organization uses comparable compensation data for persons in functionally comparable positions at similar organizations to assure compensation is reasonable. At this time, no board members are compensated.

Form 990, Page 6, Part VI, Line 15B

Compensation for officers and key employees is determined on an annual basis. Before compensation is set, the governing body examines the type and amount of work performed while taking into account the organization's prior year income. The process includes review and approval by the governing body provided that persons with a conflict of interest with respect to the compensation arrangement at issue are not involved. The organization uses comparable compensation data for persons in functionally comparable positions at similar organizations to assure compensation is reasonable. At this time, no board members are compensated.

Form 990, Page 6, Part VI, Line 19

The organization makes all governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Highland Child Development
EIN
63-0595841
Phone
2059391210
Address
2035 HIGHLAND AVENUE SOUTH, BIRMINGHAM, AL 35205

Signing Officer

Name
Ramey Harrell
Title
Board President
Phone
2059391210
Signed
2025-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ramey Harrell
Formed
1970
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
36
Volunteers
6

Preparer

Firm
Luca
Address
3212 6TH AVE S STE 100, BIRMINGHAM, AL 35222
Preparer
Frank N Dalessandro CPA
Phone
2057194151
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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/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01243213
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt096794
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CENTER DOES NOT USE NEWSPAPER OR OTHER BROADCAST MEDIA TO PUBLICIZE ITS NONDISCRIMINATORY POLICY TOWARDS STUDENTS. INSTEAD, IT IS GIVEN TO PARENTS DURING THE REGISTRATION PROCESS AND THROUGH THE STUDENT HANDBOOK. ADDITIONALLY, THE NONDISCRIMATORY POLICY IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt047290
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REVIEWS INFORMATION SUBMITTED BY FAMILIES FOR TUITION ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH RESPONSIBILITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS PRESENTED TO THE GOVERNING BODY. THE BOARD MEMBERS REVIEW THE TAX RETURN AND ARE FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY IS REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IT IS THE RESPONSIBILITY OF STAFF OR BOARD MEMBERS TO IMMEDIATELY NOTIFY THE ORGANIZATION'S PRESIDENT OF ANY POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS DETERMINED ON AN ANNUAL BASIS. BEFORE COMPENSATION IS SET, THE GOVERNING BODY EXAMINES THE TYPE AND AMOUNT OF WORK PERFORMED WHILE TAKING INTO ACCOUNT THE ORGANIZATION'S PRIOR YEAR INCOME. THE PROCESS INCLUDES REVIEW AND APPROVAL BY THE GOVERNING BODY PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED. THE ORGANIZATION USES COMPARABLE COMPENSATION DATA FOR PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS TO ASSURE COMPENSATION IS REASONABLE. AT THIS TIME, NO BOARD MEMBERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS DETERMINED ON AN ANNUAL BASIS. BEFORE COMPENSATION IS SET, THE GOVERNING BODY EXAMINES THE TYPE AND AMOUNT OF WORK PERFORMED WHILE TAKING INTO ACCOUNT THE ORGANIZATION'S PRIOR YEAR INCOME. THE PROCESS INCLUDES REVIEW AND APPROVAL BY THE GOVERNING BODY PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED. THE ORGANIZATION USES COMPARABLE COMPENSATION DATA FOR PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS TO ASSURE COMPENSATION IS REASONABLE. AT THIS TIME, NO BOARD MEMBERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02035 HIGHLAND AVE S
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