Civic Intelligence

Child Nutrition Inc.

990 • Fiscal year 2021 • EIN 74-2400626

Oct 01, 2020 to Sep 30, 2021 • Filed on Jun 01, 2022

718 Graham StTuscola, TX 79562

(325) 695-3675

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

22nd percentile

-0.6%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

45th percentile

$107,568

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

36th percentile

4.1%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

1.9%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$443,325

Up $17,266 (+4.1%) from 2020

Net Assets

Down

-$9,330

Down $31,801 (-142%) from 2020

Liabilities

Up

$452,655

Up $49,067 (+12%) from 2020

Revenue

Up

$5,358,207

Up $98,516 (+1.9%) from 2020

Expenses

Up

$5,390,008

Up $57,739 (+1.1%) from 2020

Net Income

Up

-$31,801

Up $40,777 (+56%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $396,849Liabilities 2011: $398,112Net Assets 2011: -$1,2632011Assets 2012: $379,219Liabilities 2012: $346,867Net Assets 2012: $32,3522012Assets 2013: $350,427Liabilities 2013: $298,368Net Assets 2013: $52,0592013Assets 2014: $331,821Liabilities 2014: $307,782Net Assets 2014: $24,0392014Assets 2015: $332,989Liabilities 2015: $319,146Net Assets 2015: $13,8432015Assets 2016: $301,941Liabilities 2016: $301,227Net Assets 2016: $7142016Assets 2017: $399,345Liabilities 2017: $375,405Net Assets 2017: $23,9402017Assets 2018: $475,238Liabilities 2018: $389,165Net Assets 2018: $86,0732018Assets 2019: -$1Liabilities 2019: $02019Assets 2020: $426,059Liabilities 2020: $403,588Net Assets 2020: $22,4712020Assets 2021: $443,325Liabilities 2021: $452,655Net Assets 2021: -$9,3302021Assets 2022: $655,907Liabilities 2022: $613,973Net Assets 2022: $41,9342022Assets 2023: $727,713Liabilities 2023: $592,832Net Assets 2023: $134,8812023Assets 2024: $747,009Liabilities 2024: $606,215Net Assets 2024: $140,7942024Assets 2025: $683,673Liabilities 2025: $602,856Net Assets 2025: $80,8172025

Highlighted filing

2021

Assets$443,325
Liabilities$452,655
Net Assets-$9,330

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $4,662,015Expenses 2011: $4,638,813Net Income 2011: $23,2022011Revenue 2012: $4,676,004Expenses 2012: $4,642,389Net Income 2012: $33,6152012Revenue 2013: $4,384,604Expenses 2013: $4,364,897Net Income 2013: $19,7072013Revenue 2014: $4,191,839Expenses 2014: $4,219,859Net Income 2014: -$28,0202014Revenue 2015: $4,247,425Expenses 2015: $4,257,621Net Income 2015: -$10,1962015Revenue 2016: $3,916,931Expenses 2016: $3,930,060Net Income 2016: -$13,1292016Revenue 2017: $4,999,353Expenses 2017: $4,976,127Net Income 2017: $23,2262017Revenue 2018: $6,009,380Expenses 2018: $5,947,247Net Income 2018: $62,1332018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $5,259,691Expenses 2020: $5,332,269Net Income 2020: -$72,5782020Revenue 2021: $5,358,207Expenses 2021: $5,390,008Net Income 2021: -$31,8012021Revenue 2022: $6,724,026Expenses 2022: $6,672,762Net Income 2022: $51,2642022Revenue 2023: $8,447,283Expenses 2023: $8,354,336Net Income 2023: $92,9472023Revenue 2024: $8,449,277Expenses 2024: $8,443,364Net Income 2024: $5,9132024Revenue 2025: $7,989,449Expenses 2025: $8,049,426Net Income 2025: -$59,9772025

Highlighted filing

2021

Revenue$5,358,207
Expenses$5,390,008
Net Income-$31,801
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jun 1, 2022
Return Version
2020v4.0
Gross Receipts
$5,358,207
Mission and Program Overview

Mission

The organization provides a way for child care facilities to receive reimbursements under the Child & Adult Nutrition Act, which provides subsidized meals to children of low-income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$437,459$419,958▼ $17,501
Cash and Non-Interest-Bearing Accounts$-11,400$23,367▲ $34,767
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$426,059$443,325▲ $17,266
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$403,546$405,657▲ $2,111
Mortgage Notes Payable Secured by Investment Property-$46,942-
Other Liabilities$42$56▲ $14
Total Liabilities$403,588$452,655▲ $49,067
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,471$-9,330▼ $31,801
Total Net Assets Fund Balance$22,471$-9,330▼ $31,801
Total Liabilities and Net Assets / Fund Balance$426,059$443,325▲ $17,266

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$19,965$19,965
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pamela WarrenChairmanFT$107,568$107,568
Ashley CutbirthVice ChairFT$99,792$99,792

Board Members and Trustees

NameTitle
Pamela BeemanChairman
Ashley CutbirthVice-Chairman
Reba BradshawBoard Member
Vicky BoeckerBoard Member
Linda LaneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,358,207
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-31,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,358,207
Total Revenue per Audited Statements
$5,358,207
Total Revenue per Form 990
$5,358,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,998,569
Salaries, Compensation, and Employee Benefits$391,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$176,256$31,104-$207,360
Other Salaries and Wages$128,885$22,745-$151,630
Travel$82,551$2,953-$85,504
Payroll Taxes$27,582$4,867-$32,449
Information Technology$19,059$3,363-$22,422
Office Expenses$15,739$2,778-$18,517
Occupancy$8,271$1,460-$9,731
Fees for Services Accounting-$8,000-$8,000
All Other Expenses$2,163$2,888-$5,051
Other Expenses$5,341$2,525-$2,525
Total Functional Expenses$5,306,135$83,873$0$5,390,008

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,390,008
Total Expenses per Audited Statements$5,390,008
Total Expenses per Form 990$5,390,008
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
payroll taxes$56
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Part VI, Line 2 -- The executive director, Pamela Beeman, is the mother of the board Vice Chair, Ashley Cutbirth.

Form 990, Part VI, Line 11B: Form 990 Review Process

Part VI, Line 11b -- The executive director, who is also the Chairman of the Board of Directors, reviews the form 990 before filing with the IRS. A copy is made available to the board directors before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Part VI - Line 19 - The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Child Nutrition Inc
EIN
74-2400626
Phone
3256953675
Address
718 Graham St, Tuscola, TX 79562

Signing Officer

Name
Pamela Warren
Title
Executive Director
Signed
2022-06-01
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Merritt Mclane & Hamby Pc
Address
401 Cypress Street suite 303, Abilene, TX 79601
Preparer
Michael Hamby CPA
Phone
3256729323
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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/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-31801
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05350207
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05358207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05259550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02845874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06008907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04998655
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt024471193
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0141
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0473
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0698
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01312
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt024471193
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05358207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05259550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02845874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06008907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04998655
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt024471193
IRS990ScheduleA/TotalSupportAmt024472505
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019965
IRS990ScheduleD/ExpensesSubtotalAmt05390008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0payroll taxes
IRS990ScheduleD/RevenueSubtotalAmt05358207
IRS990ScheduleD/TotalExpensesPerForm990Amt05390008
IRS990ScheduleD/TotalLiabilityAmt056
IRS990ScheduleD/TotalRevenuePerForm990Amt05358207
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05358207
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05390008
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part VI, Line 2 -- The executive director, Pamela Beeman, is the mother of the board Vice Chair, Ashley Cutbirth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Part VI, Line 11b -- The executive director, who is also the Chairman of the Board of Directors, reviews the form 990 before filing with the IRS. A copy is made available to the board directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Part VI - Line 19 - The organization makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0426059
IRS990/TotalAssetsEOYAmt0443325
IRS990/TotalAssetsGrp/BOYAmt0426059
IRS990/TotalAssetsGrp/EOYAmt0443325
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05358207
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05306135
IRS990/TotalFunctionalExpensesGrp/TotalAmt05390008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0403588
IRS990/TotalLiabilitiesEOYAmt0452655
IRS990/TotalLiabilitiesGrp/BOYAmt0403588
IRS990/TotalLiabilitiesGrp/EOYAmt0452655
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-9330
IRS990/TotalProgramServiceExpensesAmt05306135
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0207360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05358207
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0426059
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0443325
IRS990/TravelGrp/ManagementAndGeneralAmt02953
IRS990/TravelGrp/ProgramServicesAmt082551
IRS990/TravelGrp/TotalAmt085504
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0718 Graham St
IRS990/USAddress/CityNm0Tuscola
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079562
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Pamela Warren
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Child Nutrition Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0742400626
ReturnHeader/Filer/PhoneNum03256953675
ReturnHeader/Filer/USAddress/AddressLine1Txt0718 Graham St
ReturnHeader/Filer/USAddress/CityNm0Tuscola
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079562
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474247422
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERRITT MCLANE & HAMBY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 Cypress Street suite 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Abilene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079601
ReturnHeader/PreparerPersonGrp/PhoneNum03256729323
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Hamby CPA
ReturnHeader/ReturnTs02022-06-01T08:56:09-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Pamela
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Warren
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.68$0.60$0.08$7.99$8.05$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.61$0.14$8.45$8.44$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.59$0.13$8.45$8.35$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.66$0.61$0.04$6.72$6.67$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.45$0.01$5.36$5.39$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.40$0.02$5.26$5.33$0.07
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$0.48$0.39$0.09$6.01$5.95$0.06
2017Summary only. Only limited summary data is available for this year.$0.40$0.38$0.02$5.00$4.98$0.02
2016Summary only. Only limited summary data is available for this year.$0.30$0.30$0.00$3.92$3.93$0.01
2015Summary only. Only limited summary data is available for this year.$0.33$0.32$0.01$4.25$4.26$0.01
2014Summary only. Only limited summary data is available for this year.$0.33$0.31$0.02$4.19$4.22$0.03
2013Summary only. Only limited summary data is available for this year.$0.35$0.30$0.05$4.38$4.36$0.02
2012Summary only. Only limited summary data is available for this year.$0.38$0.35$0.03$4.68$4.64$0.03
2011Summary only. Only limited summary data is available for this year.$0.40$0.40$0.00$4.66$4.64$0.02