Civic Intelligence

Make a Child Smile Inc

EIN 75-2576724 • 501(c)3 • Amarillo, TX

Profile

The organization's purpose is to bring joy and warmth to children, who are identified as underprivileged and economically disadvantaged, by providing clothing and coats during the winter months and toys during the christmas holiday season.

314 South JeffersonAmarillo, TX 79101

www.evelineriversproject.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-4.9%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$20,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 66.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

62nd percentile

4.9%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-30%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$382,884

Up $17,911 (+4.9%) from 2023

Liabilities

Down

$659

Down $14 (-2.1%) from 2023

Net Assets

Up

$382,225

Up $17,925 (+4.9%) from 2023

Revenue

Down

$50,660

Down $21,761 (-30%) from 2023

Expenses

Down

$53,147

Down $6,566 (-11%) from 2023

Net Income

Down

-$2,487

Down $15,195 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $385,401Liabilities 2010: $56,130Net Assets 2010: $329,2712010Assets 2011: $363,237Liabilities 2011: $7,204Net Assets 2011: $356,0332011Assets 2012: $354,873Liabilities 2012: $50,861Net Assets 2012: $304,0122012Assets 2013: $391,678Liabilities 2013: $57,678Net Assets 2013: $334,0002013Assets 2014: $348,984Liabilities 2014: $54,954Net Assets 2014: $294,0302014Assets 2015: $336,720Liabilities 2015: $60,406Net Assets 2015: $276,3142015Assets 2016: $343,562Liabilities 2016: $44,143Net Assets 2016: $299,4192016Assets 2017: $344,089Liabilities 2017: $55,462Net Assets 2017: $288,6272017Assets 2018: $391,984Liabilities 2018: $57,373Net Assets 2018: $334,6112018Assets 2019: $345,713Liabilities 2019: $31,474Net Assets 2019: $314,2392019Assets 2020: $452,675Liabilities 2020: $700Net Assets 2020: $451,9752020Assets 2021: $457,913Liabilities 2021: $7,183Net Assets 2021: $450,7302021Assets 2022: $327,294Liabilities 2022: $689Net Assets 2022: $326,6052022Assets 2023: $364,973Liabilities 2023: $673Net Assets 2023: $364,3002023Assets 2024: $382,884Liabilities 2024: $659Net Assets 2024: $382,2252024

Highlighted filing

2024

Assets$382,884
Liabilities$659
Net Assets$382,225

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $240,2902010Revenue 2011: $217,992Expenses 2011: $184,846Net Income 2011: $33,1462011Revenue 2012: $235,441Expenses 2012: $228,337Net Income 2012: $7,1042012Revenue 2013: $235,131Expenses 2013: $205,143Net Income 2013: $29,9882013Revenue 2014: $213,354Expenses 2014: $253,324Net Income 2014: -$39,9702014Revenue 2015: $223,797Expenses 2015: $241,513Net Income 2015: -$17,7162015Revenue 2016: $266,424Expenses 2016: $243,319Net Income 2016: $23,1052016Revenue 2017: $201,658Expenses 2017: $212,450Net Income 2017: -$10,7922017Revenue 2018: $256,616Expenses 2018: $210,632Net Income 2018: $45,9842018Revenue 2019: $155,180Expenses 2019: $175,552Net Income 2019: -$20,3722019Revenue 2020: $257,098Expenses 2020: $119,362Net Income 2020: $137,7362020Revenue 2021: $78,584Expenses 2021: $79,829Net Income 2021: -$1,2452021Revenue 2022: $30,232Expenses 2022: $111,280Net Income 2022: -$81,0482022Revenue 2023: $72,421Expenses 2023: $59,713Net Income 2023: $12,7082023Revenue 2024: $50,660Expenses 2024: $53,147Net Income 2024: -$2,4872024

Highlighted filing

2024

Revenue$50,660
Expenses$53,147
Net Income-$2,487

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.01$3.82$0.51$0.53$0.02
2023Summary only. Only limited summary data is available for this year.$3.65$0.01$3.64$0.72$0.60$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.01$3.27$0.30$1.11$0.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.07$4.51$0.79$0.80$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.01$4.52$2.57$1.19$1.38
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.31$3.14$1.55$1.76$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.57$3.35$2.57$2.11$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.55$2.89$2.02$2.12$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.44$2.99$2.66$2.43$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.60$2.76$2.24$2.42$0.18
2014Summary only. Only limited summary data is available for this year.$3.49$0.55$2.94$2.13$2.53$0.40
2013Summary only. Only limited summary data is available for this year.$3.92$0.58$3.34$2.35$2.05$0.30
2012Summary only. Only limited summary data is available for this year.$3.55$0.51$3.04$2.35$2.28$0.07
2011Summary only. Only limited summary data is available for this year.$3.63$0.07$3.56$2.18$1.85$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.56$3.29$2.40
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$30,232
Mission and Program Overview

Mission

The organization's purpose is to bring joy and warmth to children, who are identified as underprivileged and economically disadvantaged, by providing clothing and coats during the winter months and toys during the christmas holiday season.

To improve educational outcomes and supply basic childhood needs to economically disadvantaged children during the christmas and winter season.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$255,846$217,787▼ $38,059
Cash and Non-Interest-Bearing Accounts$126,018$56,458▼ $69,560
Savings and Temporary Cash Investments$51,480$52,055▲ $575
Accounts Receivable$12,250--
Pledges and Grants Receivable$10,000--
Land, Buildings, and Equipment, Net$2,319$994▼ $1,325
Total Assets$457,913$327,294▼ $130,619
Liabilities
Accounts Payable and Accrued Expenses$7,183$689▼ $6,494
Total Liabilities$7,183$689▼ $6,494
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$450,730$326,605▼ $124,125
Total Net Assets Fund Balance$450,730$326,605▼ $124,125
Total Liabilities and Net Assets / Fund Balance$457,913$327,294▼ $130,619

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$994$44,257$45,251
Closely Held Equity Interests$217,787--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eveline Rivers-mccoyExecutive DiPT$20,000$20,000

Board Members and Trustees

NameTitle
Anne LankfordPresident
Betty SolisDirector
Cindy CarverDirector
Emily BentonDirector
Kristi GreenwayDirector
Sandra RainsDirector
Stephanie WilliamsDirector
Kathryn CoppingerSecretry
Pete DimarinoTreasurer
Blake GoldstonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$24,424
Program Service Revenue
$0
Investment Income
$5,808
Other Revenue
$0
All Other Contributions
$24,424
Change in Net Assets
$-81,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,602
Salaries, Compensation, and Employee Benefits$37,678
Total Fundraising Expense$4,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$14,000$4,000$2,000$20,000
Other Salaries and Wages$10,500$3,000$1,500$15,000
Fees for Services Accounting-$7,470-$7,470
Occupancy$3,300--$3,300
Payroll Taxes$1,874$536$268$2,678
Insurance$1,793--$1,793
Depreciation Depletion$1,325--$1,325
Other Expenses$365$4,764-$365
Office Expenses--$297$297
Advertising$241--$241
All Other Expenses$213--$213
Total Functional Expenses$87,445$19,770$4,065$111,280
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the executive director, board president, and board treasurer before filing.

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

The board of directors reviews and approves the compensation package of the executive director annually.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available at the organization's office upon request.

Filing and Contact Details

Filer

Filer Name
Make a Child Smile Inc
EIN
75-2576724
Phone
8063553572
Address
314 SOUTH JEFFERSON, AMARILLO, TX 79101
Doing Business As
Eveline Rivers Christmas Project

Signing Officer

Name
Pete Dimarino
Title
Treasurer
Phone
8063553572
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eveline Rivers-mccoy
Formed
1995
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
10
Employees
2
Volunteers
1,500

Preparer

Firm
Stewart Martin Dudley & Webb Pc
Address
P O BOX 669, AMARILLO, TX 79105-0669
Preparer
Emily S Maybin CPA
Phone
8063747576
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Eveline rivers christmas project

Raw XML Appendix390 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/ExplanationTxt0EVELINE RIVERS CHRISTMAS PROJECT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR, BOARD PRESIDENT, AND BOARD TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0314 SOUTH JEFFERSON
IRS990/USAddress/CityNm0AMARILLO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079101
IRS990/VotingMembersGoverningBodyCnt011
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IRS990/WebsiteAddressTxt0WWW.EVELINERIVERSPROJECT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE DIMARINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08063553572
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKE A CHILD SMILE INC
ReturnHeader/Filer/BusinessNameControlTxt0MAKE
ReturnHeader/Filer/EIN0752576724
ReturnHeader/Filer/PhoneNum08063553572
ReturnHeader/Filer/USAddress/AddressLine1Txt0314 SOUTH JEFFERSON
ReturnHeader/Filer/USAddress/CityNm0AMARILLO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752290093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEWART MARTIN DUDLEY & WEBB PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 669
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMARILLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0791050669
ReturnHeader/PreparerPersonGrp/PhoneNum08063747576
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMILY S MAYBIN CPA
ReturnHeader/ReturnTs02023-11-15T10:32:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PETE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIMARINO
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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