Civic Intelligence

Living Water Family Services

990 • Fiscal year 2016 • EIN 72-1515501

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileN/A
PO Box 7563Monroe, LA 71211-7563

(318) 387-1304

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

88th percentile

35%

Higher net margin than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$9,500

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

95th percentile

87%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$3,439,349

Up $1,598,003 (+87%) from 2015

Net Assets

Up

$3,434,016

Up $1,608,153 (+88%) from 2015

Liabilities

Down

$5,333

Down $10,150 (-66%) from 2015

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin88th percentile

Revenue

Up

$4,556,242

Up $658,331 (+17%) from 2015

Expenses

Up

$2,948,089

Up $73,214 (+2.5%) from 2015

Net Income

Up

$1,608,153

Up $585,117 (+57%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $240,496Liabilities 2010: $8,791Net Assets 2010: $231,7052010Assets 2011: $272,271Liabilities 2011: $11,429Net Assets 2011: $260,8422011Assets 2012: $506,742Liabilities 2012: $11,936Net Assets 2012: $494,8062012Assets 2013: $550,779Liabilities 2013: $13,500Net Assets 2013: $537,2792013Assets 2014: $1,007,422Liabilities 2014: $56,860Net Assets 2014: $950,5622014Assets 2015: $1,841,346Liabilities 2015: $15,483Net Assets 2015: $1,825,8632015Assets 2016: $3,439,349Liabilities 2016: $5,333Net Assets 2016: $3,434,0162016Assets 2017: $3,805,176Liabilities 2017: $15,824Net Assets 2017: $3,789,3522017Assets 2018: $3,702,867Liabilities 2018: $3,582Net Assets 2018: $3,699,2852018Assets 2019: $3,919,023Liabilities 2019: $52,144Net Assets 2019: $3,866,8792019Assets 2020: $4,394,928Liabilities 2020: $11,285Net Assets 2020: $4,383,6432020Assets 2021: $5,425,837Liabilities 2021: $10,629Net Assets 2021: $5,415,2082021Assets 2022: $6,072,980Liabilities 2022: $10,532Net Assets 2022: $6,062,4482022Assets 2023: $7,253,627Liabilities 2023: $11,375Net Assets 2023: $7,242,2522023Assets 2024: $7,829,176Liabilities 2024: $81,944Net Assets 2024: $7,747,2322024

Highlighted filing

2016

Assets$3,439,349
Liabilities$5,333
Net Assets$3,434,016
Open 2016 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $828,1862010Expenses 2011: $1,022,8082011Expenses 2012: $1,156,5782012Revenue 2013: $1,424,941Expenses 2013: $1,382,468Net Income 2013: $42,4732013Revenue 2014: $2,112,164Expenses 2014: $1,698,881Net Income 2014: $413,2832014Revenue 2015: $3,897,911Expenses 2015: $2,874,875Net Income 2015: $1,023,0362015Revenue 2016: $4,556,242Expenses 2016: $2,948,089Net Income 2016: $1,608,1532016Revenue 2017: $1,636,623Expenses 2017: $1,281,287Net Income 2017: $355,3362017Revenue 2018: $2,109,342Expenses 2018: $2,199,409Net Income 2018: -$90,0672018Revenue 2019: $2,430,510Expenses 2019: $2,262,916Net Income 2019: $167,5942019Revenue 2020: $2,850,026Expenses 2020: $2,333,262Net Income 2020: $516,7642020Revenue 2021: $2,764,769Expenses 2021: $1,733,204Net Income 2021: $1,031,5652021Revenue 2022: $2,653,796Expenses 2022: $2,006,556Net Income 2022: $647,2402022Revenue 2023: $3,496,356Expenses 2023: $2,316,552Net Income 2023: $1,179,8042023Revenue 2024: $3,241,516Expenses 2024: $2,552,669Net Income 2024: $688,8472024

Highlighted filing

2016

Revenue$4,556,242
Expenses$2,948,089
Net Income$1,608,153
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$4,633,082
Mission and Program Overview

Mission

To promote positive growth for persons with mental & emotional disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,772,896$3,392,731▲ $1,619,835
Land, Buildings, and Equipment, Net$29,591$46,618▲ $17,027
Accounts Receivable$38,859--
Total Assets$1,841,346$3,439,349▲ $1,598,003
Liabilities
Accounts Payable and Accrued Expenses$15,483$5,333▼ $10,150
Total Liabilities$15,483$5,333▼ $10,150
Net Assets / Fund Balance
Unrestricted Net Assets$1,825,863$3,434,016▲ $1,608,153
Total Net Assets Fund Balance$1,825,863$3,434,016▲ $1,608,153
Total Liabilities and Net Assets / Fund Balance$1,841,346$3,439,349▲ $1,598,003

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,618$8,382$55,000
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleBaseTotal
Adrian FisherExecutive Di$9,500$9,500

Board Members and Trustees

NameTitle
Alcide BakerDirector
J Andre TurnerDirector
Kerry ScottDirector
Latondra Mccoy FisherDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,368
Program Service Revenue
$3,817,984
Investment Income
$491,815
Other Revenue
$241,075
All Other Contributions
$5,368
Change in Net Assets
$1,608,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,158,084
Salaries, Compensation, and Employee Benefits$790,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,716,919--$1,716,919
Other Salaries and Wages$667,534--$667,534
Fees for Services Legal-$94,098-$94,098
Payroll Taxes$81,683--$81,683
Office Expenses$32,798--$32,798
Other Employee Benefits$31,288--$31,288
Occupancy$24,710--$24,710
All Other Expenses$21,998--$21,998
Other Expenses$11,159$153,274-$11,159
Current Officers, Directors, Trustees, and Key Employees$9,500--$9,500
Interest$6,335--$6,335
Fees for Services Accounting$4,676--$4,676
Travel$3,747--$3,747
Depreciation Depletion$1,288--$1,288
Total Functional Expenses$2,700,717$247,372$0$2,948,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$134,590
Gaming Direct Expenses$68,655
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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 11B

“A copy of the annual form 990 is provided to the board prior to being filed.”

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

“Executive director's salary is preapproved by the board of directors annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy , and reviewed financial statements are maintained in the administrative office and are made available upon request by appointment.”

Filing and Contact Details

Filer

Filer Name
Cognitive Development Center Inc
EIN
72-1515501
Phone
3183871304
Address
PO BOX 7563, MONROE, LA 71211-7563

Signing Officer

Name
Adrian Fisher
Title
Executive Director
Phone
3185741232
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrian Fisher
Formed
1994
Legal Domicile
La
Voting Board Members
4
Independent Board Members
4
Employees
133

Preparer

Firm
BOND & TOUSIGNANT CPA'S
Address
1500 LAMY LANE, MONROE, LA 71201
Preparer
Gregg R Tousignant CPA
Phone
3183230717
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Outside services 1,716,919 0 0”

Raw XML Appendix368 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt015483
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05333
IRS990/AccountsReceivableGrp/BOYAmt038859
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE POSITIVE GROWTH FOR PERSONS WITH MENTAL & EMOTIONAL DISORDERS.
IRS990/AllOtherContributionsAmt05368
IRS990/AllOtherExpensesGrp/ProgramServicesAmt021998
IRS990/AllOtherExpensesGrp/TotalAmt021998
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ADRIAN FISHER
IRS990/BooksInCareOfDetail/PhoneNum03183871304
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04951 CENTRAL AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MONROE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd071203
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01772896
IRS990/CashNonInterestBearingGrp/EOYAmt03392731
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt09500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt09500
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05368
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0491815
IRS990/CYOtherExpensesAmt02158084
IRS990/CYOtherRevenueAmt0241075
IRS990/CYProgramServiceRevenueAmt03817984
IRS990/CYRevenuesLessExpensesAmt01608153
IRS990/CYSalariesCompEmpBnftPaidAmt0790005
IRS990/CYTotalExpensesAmt02948089
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04556242
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01288
IRS990/DepreciationDepletionGrp/TotalAmt01288
IRS990/Desc0PROVIDED MENTAL HEALTH REHAB SERVICES TO 595 CLIENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0133
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02700717
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04676
IRS990/FeesForServicesAccountingGrp/TotalAmt04676
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt094098
IRS990/FeesForServicesLegalGrp/TotalAmt094098
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01716919
IRS990/FeesForServicesOtherGrp/TotalAmt01716919
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LATONDRA MCCOY FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm1KERRY SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm2J ANDRE TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm3ALCIDE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm4ADRIAN FISHER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt49500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-8185
IRS990/GainOrLossGrp/SecuritiesAmt0500000
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt068655
IRS990/GamingGrossIncomeAmt0134590
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0500000
IRS990/GrossReceiptsAmt04633082
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt06335
IRS990/InterestGrp/TotalAmt06335
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08382
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029591
IRS990/LandBldgEquipBasisNetGrp/EOYAmt046618
IRS990/LandBldgEquipCostOrOtherBssAmt055000
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt08185
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE POSITIVE GROWTH FOR PERSONS WITH MENTAL & EMOTIONAL DISORDERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01825863
IRS990/NetAssetsOrFundBalancesEOYAmt03434016
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0491815
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0491815
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt065935
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt065935
IRS990/NetUnrelatedBusTxblIncmAmt064935
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt024710
IRS990/OccupancyGrp/TotalAmt024710
IRS990/OfficeExpensesGrp/ProgramServicesAmt032798
IRS990/OfficeExpensesGrp/TotalAmt032798
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031288
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031288
IRS990/OtherExpensesGrp/Desc0BENEVOLENCE
IRS990/OtherExpensesGrp/Desc1AUTOMOBILE
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0153274
IRS990/OtherExpensesGrp/ProgramServicesAmt074190
IRS990/OtherExpensesGrp/ProgramServicesAmt112892
IRS990/OtherExpensesGrp/ProgramServicesAmt211159
IRS990/OtherExpensesGrp/TotalAmt0153274
IRS990/OtherExpensesGrp/TotalAmt174190
IRS990/OtherExpensesGrp/TotalAmt212892
IRS990/OtherExpensesGrp/TotalAmt311159
IRS990/OtherRevenueMiscGrp/Desc0BP OIL CLAIM SETTLEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0175140
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0175140
IRS990/OtherRevenueTotalAmt0175140
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0667534
IRS990/OtherSalariesAndWagesGrp/TotalAmt0667534
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt081683
IRS990/PayrollTaxesGrp/TotalAmt081683
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ADRIAN FISHER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03817984
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03817984
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt066
IRS990/PYOtherExpensesAmt0626475
IRS990/PYOtherRevenueAmt046099
IRS990/PYProgramServiceRevenueAmt03830246
IRS990/PYRevenuesLessExpensesAmt01023036
IRS990/PYSalariesCompEmpBnftPaidAmt02248400
IRS990/PYTotalExpensesAmt02874875
IRS990/PYTotalRevenueAmt03897911
IRS990/ReconcilationRevenueExpnssAmt01608153
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03817984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt021500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt042118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03993124
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03836132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02135396
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01467940
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01458387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012890979
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt064935
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt039279
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0104214
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99200
IRS990ScheduleA/PublicSupportPY509Pct00.99550
IRS990ScheduleA/PublicSupportTotal509Amt012933097
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03998492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03857632
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02150646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01467940
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01458387
IRS990ScheduleA/Total509Grp/TotalAmt012933097
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04063427
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03896911
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02150646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01467940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01458387
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013037311
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046618
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08382
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046618
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt068655
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0134590
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0134590
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt065935
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03644
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03644
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt065011
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt065011
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ADRIAN FISHER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt04951 CENTRAL AVENUE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MONROE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0LA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd071203
IRS990ScheduleG/StatesWhereGamingConductedCd0LA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE ANNUAL FORM 990 IS PROVIDED TO THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR'S SALARY IS PREAPPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY , AND REVIEWED FINANCIAL STATEMENTS ARE MAINTAINED IN THE ADMINISTRATIVE OFFICE AND ARE MADE AVAILABLE UPON REQUEST BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSIDE SERVICES 1,716,919 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01841346
IRS990/TotalAssetsEOYAmt03439349
IRS990/TotalAssetsGrp/BOYAmt01841346
IRS990/TotalAssetsGrp/EOYAmt03439349
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05368
IRS990/TotalEmployeeCnt0133
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0247372
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02700717
IRS990/TotalFunctionalExpensesGrp/TotalAmt02948089
IRS990/TotalGrossUBIAmt065935
IRS990/TotalLiabilitiesBOYAmt015483
IRS990/TotalLiabilitiesEOYAmt05333
IRS990/TotalLiabilitiesGrp/BOYAmt015483
IRS990/TotalLiabilitiesGrp/EOYAmt05333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01825863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03434016
IRS990/TotalProgramServiceExpensesAmt02700717
IRS990/TotalProgramServiceRevenueAmt03817984
IRS990/TotalReportableCompFromOrgAmt09500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04484939
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04556242
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt065935
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01841346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03439349
IRS990/TravelGrp/ProgramServicesAmt03747
IRS990/TravelGrp/TotalAmt03747
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01825863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03434016
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0CYPRESS POINT
IRS990/USAddress/CityNm0MONROE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071203
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADRIAN FISHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03185741232
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COGNITIVE DEVELOPMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0COGN
ReturnHeader/Filer/EIN0721515501
ReturnHeader/Filer/PhoneNum03183871304
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7563
ReturnHeader/Filer/USAddress/CityNm0MONROE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd0712117563
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07D43913FC9893C6BDC1B912FDA5C46EA52DE551C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07D43913FC9893C6BDC1B912FDA5C46EA52DE551C
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200144337
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOND & TOUSIGNANT CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 LAMY LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071201
ReturnHeader/PreparerPersonGrp/PhoneNum03183230717
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGG R TOUSIGNANT CPA
ReturnHeader/ReturnTs02017-11-15T11:04:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,439,349
Liabilities
$5,333
Net assets
$3,434,016
Revenue
$4,556,242
Expenses
$2,948,089
Net income
$1,608,153
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$0.08$7.75$3.24$2.55$0.69
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.01$7.24$3.50$2.32$1.18
2022Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.06$2.65$2.01$0.65
2021Detailed filing. Detailed filing data is available for this year.$5.43$0.01$5.42$2.76$1.73$1.03
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.01$4.38$2.85$2.33$0.52
2019Detailed filing. Detailed filing data is available for this year.$3.92$0.05$3.87$2.43$2.26$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$2.11$2.20$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.81$0.02$3.79$1.64$1.28$0.36
2016Detailed filing. Detailed filing data is available for this year.$3.44$0.01$3.43$4.56$2.95$1.61
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.83$3.90$2.87$1.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.06$0.95$2.11$1.70$0.41
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$1.42$1.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.49$1.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.23$0.83