Civic Intelligence

Smith County Champions for Children Inc.

990 • Fiscal year 2016 • EIN 75-2669405

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 07, 2017

4883 Hightech DriveTyler, TX 75703

(903) 592-1454

Siviq Scores

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

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

24th percentile

-9.6%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$72,383

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

22nd percentile

-18%

Faster asset growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-21%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$192,689

Down $42,502 (-18%) from 2015

Net Assets

Down

$189,732

Down $42,942 (-18%) from 2015

Liabilities

Up

$2,957

Up $440 (+17%) from 2015

Revenue

Down

$448,072

Down $116,269 (-21%) from 2015

Expenses

Up

$491,014

Up $10,848 (+2.3%) from 2015

Net Income

Down

-$42,942

Down $127,117 (-151%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $585,707Liabilities 2011: $15,841Net Assets 2011: $569,8662011Assets 2012: $511,032Liabilities 2012: $5,367Net Assets 2012: $505,6652012Assets 2013: $303,352Liabilities 2013: $6,112Net Assets 2013: $297,2402013Assets 2014: $190,775Liabilities 2014: $6,701Net Assets 2014: $184,0742014Assets 2015: $235,191Liabilities 2015: $2,517Net Assets 2015: $232,6742015Assets 2016: $192,689Liabilities 2016: $2,957Net Assets 2016: $189,7322016Assets 2017: $82,482Liabilities 2017: $3,579Net Assets 2017: $78,9032017Assets 2018: $18,566Liabilities 2018: $2,440Net Assets 2018: $16,1262018Assets 2019: $21,828Liabilities 2019: $14,074Net Assets 2019: $7,7542019Assets 2020: $42,422Liabilities 2020: $5,420Net Assets 2020: $37,0022020Assets 2021: $146,633Liabilities 2021: $26,889Net Assets 2021: $119,7442021Assets 2022: $323,163Liabilities 2022: $138,155Net Assets 2022: $185,0082022Assets 2023: $183,545Liabilities 2023: $38,141Net Assets 2023: $145,4042023Assets 2024: $226,509Liabilities 2024: $51,015Net Assets 2024: $175,4942024

Highlighted filing

2016

Assets$192,689
Liabilities$2,957
Net Assets$189,732

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $388,647Expenses 2011: $327,620Net Income 2011: $61,0272011Expenses 2012: $316,7962012Revenue 2013: $142,447Expenses 2013: $378,032Net Income 2013: -$235,5852013Revenue 2014: $250,565Expenses 2014: $363,731Net Income 2014: -$113,1662014Revenue 2015: $564,341Expenses 2015: $480,166Net Income 2015: $84,1752015Revenue 2016: $448,072Expenses 2016: $491,014Net Income 2016: -$42,9422016Revenue 2017: $337,125Expenses 2017: $474,339Net Income 2017: -$137,2142017Revenue 2018: $336,555Expenses 2018: $399,332Net Income 2018: -$62,7772018Revenue 2019: $450,204Expenses 2019: $458,576Net Income 2019: -$8,3722019Revenue 2020: $695,236Expenses 2020: $665,988Net Income 2020: $29,2482020Revenue 2021: $769,311Expenses 2021: $684,559Net Income 2021: $84,7522021Revenue 2022: $972,166Expenses 2022: $906,902Net Income 2022: $65,2642022Revenue 2023: $1,059,926Expenses 2023: $1,099,530Net Income 2023: -$39,6042023Revenue 2024: $901,637Expenses 2024: $871,547Net Income 2024: $30,0902024

Highlighted filing

2016

Revenue$448,072
Expenses$491,014
Net Income-$42,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 7, 2017
Return Version
2016v3.0
Gross Receipts
$448,072
Mission and Program Overview

Mission

Hold training/education clinics and seminars for child care providers and provide services for children with special needs throughout texas, primarily in east texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$211,606$176,668▼ $34,938
Pledges and Grants Receivable$7,500$10,800▲ $3,300
Land, Buildings, and Equipment, Net$14,427$4,261▼ $10,166
Prepaid Expenses and Deferred Charges$1,658$960▼ $698
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$235,191$192,689▼ $42,502
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,517$2,957▲ $440
Total Liabilities$2,517$2,957▲ $440
Net Assets / Fund Balance
Unrestricted Net Assets$201,174$178,932▼ $22,242
Temporarily Rstr Net Assets$31,500$10,800▼ $20,700
Total Net Assets Fund Balance$232,674$189,732▼ $42,942
Total Liabilities and Net Assets / Fund Balance$235,191$192,689▼ $42,502

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,578$42,554$46,132
Other Land Buildings$683$28,962$29,645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jackie CannonExecutive DirectorFT$72,383$72,383

Board Members and Trustees

NameTitle
Claude FigueroaPresident
Carla CurtisVice President
Clint JamesDirector
Karen CrawfordDirector
Lisa LujanDirector
Lori HoltDirector
Nancy RangelDirector
Stephen RainwaterDirector
Susan EasleyDirector
Bonnie RayfordSecretary
Gary PenkiloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$357,426
Program Service Revenue
$89,443
Investment Income
$1,203
Other Revenue
$0
All Other Contributions
$326,152
Change in Net Assets
$-42,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$448,072
Revenue Not Reported on Form 990
$8,000
Total Revenue per Audited Statements
$456,072
Total Revenue per Form 990
$448,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$302,427
Other Expenses$188,587
Total Fundraising Expense$34,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,158$940$19,381$204,479
Current Officers, Directors, Trustees, and Key Employees$62,249$10,134-$72,383
Occupancy$38,253$1,719$3,009$42,981
Payroll Taxes$19,258$866$1,514$21,638
Depreciation Depletion$9,048$407$711$10,166
Fees for Services Accounting$7,343$329$578$8,250
Insurance$6,016$270$473$6,759
Advertising$5,953$268$468$6,689
Other Employee Benefits$3,495$157$275$3,927
Other Expenses$2,327$105$183$2,615
All Other Expenses$1,443$65$114$1,622
Total Functional Expenses$437,002$19,640$34,372$491,014

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$499,014
Expenses per Audited Statements$491,014
Total Expenses per Form 990$491,014
Expenses Not Reported on Form 990$8,000
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Line 11B: Form 990 Review Process

Each board member has a copy of the form 990 and can review and ask questions or make comments at a board meeting before the return is filed with the irs.

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

All documents are available to the public upon request during normal business hours.

Filing and Contact Details

Filer

Filer Name
Smith County Champions for Children Inc
EIN
75-2669405
Phone
9035921454
Address
4883 HIGHTECH DRIVE, TYLER, TX 75703

Signing Officer

Name
Jackie Cannon
Title
Executive Director
Signed
2017-08-07
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
145

Preparer

Firm
Prothro Wilhelmi & Company PLLC
Address
6855 Oak Hill Blvd, Tyler, TX 75703
Preparer
Walter K Wilhelmi
Phone
9035348811
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/FundraisingAmt1663
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IRS990/OtherExpensesGrp/FundraisingAmt3183
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2131
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IRS990/OtherExpensesGrp/ProgramServicesAmt22913
IRS990/OtherExpensesGrp/ProgramServicesAmt32327
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01514
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0135783
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0580
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IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00280
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01372
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02950
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04519
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09577
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.98810
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.05$0.18$0.90$0.87$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.04$0.15$1.06$1.10$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.14$0.19$0.97$0.91$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.03$0.12$0.77$0.68$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.01$0.04$0.70$0.67$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.01$0.01$0.45$0.46$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.34$0.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.34$0.47$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.45$0.49$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.23$0.56$0.48$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.25$0.36$0.11
2013Summary only. Only limited summary data is available for this year.$0.30$0.01$0.30$0.14$0.38$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.51$0.32
2011Summary only. Only limited summary data is available for this year.$0.59$0.02$0.57$0.39$0.33$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits