Civic Intelligence

The Childrens Center

990 • Fiscal year 2014 • EIN 81-0380273

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 15, 2015

236 East SpruceMissoula, MT 59802

(406) 721-2106

Siviq Scores

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

Liabilities / Assets

95th percentile

1.13x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

86th percentile

0.19x

Higher debt load relative to revenue than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

45th percentile

1.1%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$33,150

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

43rd percentile

-0.6%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

61st percentile

9.4%

Faster revenue growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$47,361

Down $307 (-0.6%) from 2013

Net Assets

Up

-$6,151

Up $3,120 (+34%) from 2013

Liabilities

Down

$53,512

Down $3,427 (-6.0%) from 2013

Revenue

Up

$274,545

Up $23,692 (+9.4%) from 2013

Expenses

Up

$271,425

Up $12,148 (+4.7%) from 2013

Net Income

Up

$3,120

Up $11,544 (+137%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $43,818Liabilities 2010: $39,379Net Assets 2010: $4,4392010Assets 2011: $47,142Liabilities 2011: $44,035Net Assets 2011: $3,1072011Assets 2012: $40,670Liabilities 2012: $41,517Net Assets 2012: -$8472012Assets 2013: $47,668Liabilities 2013: $56,939Net Assets 2013: -$9,2712013Assets 2014: $47,361Liabilities 2014: $53,512Net Assets 2014: -$6,1512014Assets 2015: $51,664Liabilities 2015: $52,297Net Assets 2015: -$6332015Assets 2016: $80,290Liabilities 2016: $49,761Net Assets 2016: $30,5292016Assets 2017: $78,776Liabilities 2017: $46,119Net Assets 2017: $32,6572017Assets 2018: $64,943Liabilities 2018: $42,022Net Assets 2018: $22,9212018Assets 2019: $47,154Liabilities 2019: $38,374Net Assets 2019: $8,7802019Assets 2020: $171,041Liabilities 2020: $98,024Net Assets 2020: $73,0172020Assets 2021: $211,234Liabilities 2021: $97,269Net Assets 2021: $113,9652021Assets 2022: $289,558Liabilities 2022: $55,316Net Assets 2022: $234,2422022Assets 2023: $242,440Liabilities 2023: $6,153Net Assets 2023: $236,2872023Assets 2024: $179,865Liabilities 2024: $796Net Assets 2024: $179,0692024

Highlighted filing

2014

Assets$47,361
Liabilities$53,512
Net Assets-$6,151

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $196,233Expenses 2010: $211,893Net Income 2010: -$15,6602010Revenue 2011: $211,239Expenses 2011: $209,013Net Income 2011: $2,2262011Expenses 2012: $212,5902012Revenue 2013: $250,853Expenses 2013: $259,277Net Income 2013: -$8,4242013Revenue 2014: $274,545Expenses 2014: $271,425Net Income 2014: $3,1202014Revenue 2015: $290,061Expenses 2015: $284,543Net Income 2015: $5,5182015Revenue 2016: $310,355Expenses 2016: $279,193Net Income 2016: $31,1622016Revenue 2017: $277,524Expenses 2017: $275,396Net Income 2017: $2,1282017Revenue 2018: $238,765Expenses 2018: $248,501Net Income 2018: -$9,7362018Revenue 2019: $210,184Expenses 2019: $224,325Net Income 2019: -$14,1412019Revenue 2020: $254,760Expenses 2020: $190,523Net Income 2020: $64,2372020Revenue 2021: $325,706Expenses 2021: $276,417Net Income 2021: $49,2892021Revenue 2022: $431,391Expenses 2022: $311,114Net Income 2022: $120,2772022Revenue 2023: $341,242Expenses 2023: $339,197Net Income 2023: $2,0452023Revenue 2024: $286,354Expenses 2024: $343,572Net Income 2024: -$57,2182024

Highlighted filing

2014

Revenue$274,545
Expenses$271,425
Net Income$3,120
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 15, 2015
Return Version
2014v5.0
Gross Receipts
$274,545
Mission and Program Overview

Mission

To provide an atmosphere that will enhance social, emotional, physical and intellectual skills for children in a safe and happy environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,145$38,886▲ $1,741
Savings and Temporary Cash Investments$6,059$4,725▼ $1,334
Cash and Non-Interest-Bearing Accounts$3,881$3,307▼ $574
Intangible Assets$583$443▼ $140
Accounts Receivable-$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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$47,668$47,361▼ $307
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$51,951$49,392▼ $2,559
Accounts Payable and Accrued Expenses$4,126$3,689▼ $437
Deferred Revenue$862$431▼ $431
Total Liabilities$56,939$53,512▼ $3,427
Net Assets / Fund Balance
Unrestricted Net Assets$-9,271$-6,151▲ $3,120
Total Net Assets Fund Balance$-9,271$-6,151▲ $3,120
Total Liabilities and Net Assets / Fund Balance$47,668$47,361▼ $307

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,631$14,369$50,000
Other Land Buildings$2,640$660$3,300
Equipment$615$270$885
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Renee AugustExecutive DirectorFT$33,150$33,150

Board Members and Trustees

NameTitle
Bob LukesChairman
Amanda DarrowDirector
Charity StubbDirector
Franklin MarmonDirector
Katie MaheSecretary
Becky HoldorfTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,286
Program Service Revenue
$263,258
Investment Income
$1
Other Revenue
$0
All Other Contributions
$4,886
Change in Net Assets
$3,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,367
Other Expenses$62,058
Total Fundraising Expense$672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,067--$158,067
Current Officers, Directors, Trustees, and Key Employees$16,575$16,575-$33,150
Payroll Taxes$16,708$1,442-$18,150
All Other Expenses$9,135$63$672$9,870
Other Expenses$4,773--$4,773
Insurance-$3,473-$3,473
Fees for Services Accounting-$3,392-$3,392
Depreciation Depletion$2,294--$2,294
Interest$2,001--$2,001
Office Expenses$975$975-$1,950
Advertising$677--$677
Total Functional Expenses$244,833$25,920$672$271,425
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
No
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
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 11B: Form 990 Review Process

Reviewed and approved at the board of directors meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is compared to other similar preschools in the area and approved by the board of directors.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The Childrens Center
EIN
81-0380273
Phone
4067212106
Address
236 EAST SPRUCE, MISSOULA, MT 59802

Signing Officer

Name
Robert Lukes
Title
President
Signed
2015-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
18

Preparer

Firm
Boyle Deveny & Meyer PC
Address
305 South 4th East Suite 200, Missoula, MT 59801
Preparer
Becky M Holdorf CPA
Phone
4067213555
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IRS990/Desc0THE CHILDREN'S CENTER IS A LICENSED, STAR 3 AND NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITED PRESCHOOL. THE EARLY PRESCHOOL PROGRAM HAS PREPARED APPROXIMATELY 15 CHILDREN FOR TRANSITION TO THE PRESCHOOL ROOM. THE PRESCHOOL PROGRAM HAS PREPARED APPROXIMATELY 20 CHILDREN FOR TRANSITION TO KINDERGARTEN.THE SCHOOL PARTICIPATES IN THE STATE OF MONTANA'S CHILD AND ADULT CARE FOOD PROGRAM WHICH IS A FEDERALLY FUNDED PROGRAM THAT FOLLOWS STRICT NUTRITIONAL GUIDELINES FOR THE BREAKFAST, LUNCH AND AFTERNOON SNACK THAT IS OFFERED AT THE SCHOOL. MONTHLY REIMBURSEMENT PAYMENTS ARE RECEIVED FROM THIS PROGRAM.
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1256115
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08581
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt070184
IRS990/PYProgramServiceRevenueAmt0242270
IRS990/PYRevenuesLessExpensesAmt0-8424
IRS990/PYSalariesCompEmpBnftPaidAmt0189093
IRS990/PYTotalExpensesAmt0259277
IRS990/PYTotalRevenueAmt0250853
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03120
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06059
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04725
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt035631
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014369
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0615
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0270
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0885
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02640
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0660
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03300
IRS990ScheduleD/TotalBookValueLandBuildingsAmt038886
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS PUBLICIZED IN ALL THE PROGRAM'S LITERATURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND APPROVED AT THE BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS COMPARED TO OTHER SIMILAR PRESCHOOLS IN THE AREA AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt047668
IRS990/TotalAssetsEOYAmt047361
IRS990/TotalAssetsGrp/BOYAmt047668
IRS990/TotalAssetsGrp/EOYAmt047361
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011286
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0672
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025920
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0244833
IRS990/TotalFunctionalExpensesGrp/TotalAmt0271425
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056939
IRS990/TotalLiabilitiesEOYAmt053512
IRS990/TotalLiabilitiesGrp/BOYAmt056939
IRS990/TotalLiabilitiesGrp/EOYAmt053512
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-9271
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-6151
IRS990/TotalProgramServiceExpensesAmt0244833
IRS990/TotalProgramServiceRevenueAmt0263258
IRS990/TotalReportableCompFromOrgAmt033150
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0263258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274545
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt047668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047361
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-9271
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-6151
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MISSOULACHILDRENSCENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT LUKES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CHILDRENS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0810380273
ReturnHeader/Filer/PhoneNum04067212106
ReturnHeader/Filer/USAddress/AddressLine1Txt0236 EAST SPRUCE
ReturnHeader/Filer/USAddress/CityNm0MISSOULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059802
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Boyle Deveny & Meyer PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 South 4th East Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Missoula
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059801
ReturnHeader/PreparerPersonGrp/PhoneNum04067213555
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Becky M Holdorf CPA

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.01$1.79$2.86$3.44$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.06$2.36$3.41$3.39$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.55$2.34$4.31$3.11$1.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.97$1.14$3.26$2.76$0.49
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.98$0.73$2.55$1.91$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.38$0.09$2.10$2.24$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.42$0.23$2.39$2.49$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.46$0.33$2.78$2.75$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.50$0.31$3.10$2.79$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.01$2.90$2.85$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.54$0.06$2.75$2.71$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.57$0.09$2.51$2.59$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.42$0.01$2.13
2011Summary only. Only limited summary data is available for this year.$0.47$0.44$0.03$2.11$2.09$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.39$0.04$1.96$2.12$0.16